3E. [ Levy and collection of tax on luxury provided in a hospital. [Inserted by Act 26 of 2004 w.e.f. 1.8.2004]
(1)Where charges for luxury provided in a hospital are more than one thousand rupees per day, there shall be levied and collected a tax at the rate of eight per cent of such charges.(2)The tax levied under sub-section (1) shall be paid by every proprietor within such period and in such manner as may be prescribed.]
