6. Substitution of Section 3 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).
- Section 3 of Bihar Act 5 of 1988 shall be substituted by the following, namely: -"3. Levy of tax. - (1) The tax on luxuries shall be levied and paid by the proprietor at the rate specified in sub-section (2) on the charges for lodging or the charges for commercial hall in respect of such hotel, room or a suite of rooms of a hotel, a boarding house, a lodging house, a banquet hall, a conference hall, or a commercial hall as carry a charge of rupees five hundred or more per day. N(2)The tax under sub-section (1) shall be charged. - (a) at the rate of five percent of the charges for lodging of such rooms or suite of rooms in a hotel, boarding house, lodging house provided with luxuries, as carry a charge of five hundred rupees or more per day but less than rupees one thousand per day;(b)at the rate of ten percent of the charges for lodging of such rooms of suite of rooms of a hotel, boarding house, a lodging house provided with luxuries, as carry a charge of one thousand rupees or more per day; and(c)at the rate of ten percent of the charges for commercial hall provided with luxuries as carry a charge of five hundred rupees or more per day."
