Section 7 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
7. Exemption from tax.
(1)Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the official Gazette, exempt prospectively or retrospectively, with or without conditions, any class of hotels or any specific class of luxuries provided in a hotel from payment of the whole or any part of tax payable under the provisions of this Act.(2)Where a hotelier or person has availed of such exemption and any of the conditions subject to which such exemption was granted is not complied with for any reason whatsoever, then such hotelier or person shall be liable to pay Luxury tax on the luxury provided in a hotel in accordance with the other provisions of this Act.
