Section 7(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(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.
