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[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Rajasthan - Subsection

Section 21(3)(a) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

(a)not being a hotelier liable to pay tax under this Act, collects any sum by way of tax, or