(b)the 1st day of October, 1991, [but not after the 31st day of May, 1992] [Substituted by Act 18 of 1992, section 106, for 'the commencement of this Act' (w.e.f. 1-6-1992).] a tax at the rate of fifteen per cent. of the chargeable expenditure incurred in a restaurant referred to in clause (2) of section 3.
