Section 12(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)Every hotelier liable to pay tax under this Act shall obtain registration certificate from the appropriate [Luxury Tax Officer or any other Officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted 'Luxury Tax officer' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] in such manner and form as may be prescribed.
