Section 44(4) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(4)All rules made under this section shall be published in the official Gazette, and upon publication shall have effect, as if enacted in this Act.Notifications[Notification dated 12th March, 1997, Published in Rajasthan General Gazette Part IV-C, Extraordinary, dated 12th March, 1997, Page 431]In exercise of the powers conferred by sub-section (3) of Section 1 of the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), the State Government hereby appoints the twelfth of March, 1997 as the date on which the said Act, shall come into force.Vide Notification dated 12th March, 1997, Published in Rajasthan General Gazette Part IV-C, Extraordinary dated 12th March, 1997, Page 436, the State Government fixed 10% as Luxury tax on the hotels and lodging with a charge of Rs. 1200 or more per day per room payable by the owner of Hotels and Lodging Houses under the Act.Vide Notification dated 26-3-1999, the rate of luxury tax was changed to 7.5% only by the State Government.Again vide Notification dated 30-3-2000, the rate of Luxury tax was changed to 10% by the State Government.Vide Notification dated 4-12-2000, the expression "Rs. 1200/ - or more was Substituted by the expression "Rs.750/ - or more by the State Government.Vide Notification dated 18-2-2002, the expression "Rs. 750/ - or more was Substituted by the expression "Rs. 1,000/ - or more" by the State Government.Vide Notification dated 12-7-2004, Published in Rajasthan General Gazette Part IV - C(II) Extraordinary, dated 12-7-2004, Page 193, the rate of luxury tax was changed by the State Government to 8% in a hotel or lodging house for which the rate of charges per day or partly thereof is Rs. l,000/ - or more, payable by the owner.[Notification dated 30-3-2000, Published in Rajasthan General Gazette Part IV - C(II) Extraordinary, dated 30 - 3 - 2000, Page 499(101) as amended by Notification dated 13 - 11 - 2001]S.O.398. - In exercise of the powers conferred by Section 7 of the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), the State Government being of the opinion that it is expedient in the public interest so to do, hereby remits/reduces Luxury Tax in case of new hotels to the extent, in the manner and on the conditions given below:
