Section 4(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)The tax payable by a hotelier under this Act shall be levied at such rate not exceeding twenty five per cent of his turnover, as notified from time to time by the State Government:Provided that different rates of tax may be notified for different slabs of tariff:Provided further that, where the charges are levied otherwise than on daily basis or per room then the charges for determining the tax liability under this section shall be computed proportionately for a day and per room based on the total period of occupation of the accommodation for which the charges are made according to the system/practice of the hotel.
