8. Substitution of Section-4 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).
- Section 4 of Bihar Act 5 of 1988 shall be substituted by the following, namely:-"4. Collection of tax by proprietor. - Every proprietor liable to pay tax under Section 3 shall collect along with the charges for lodging or the charges for commercial hall, the amount of tax payable under the said Section from the person to whom a room or a suite of rooms in a hotel, or a commercial hall, as the case may be, along with luxuries is provided by him.
