Section 3 in Bihar Taxation on Luxuries in Hotels Act, 1988
3. [ Levy of Tax. [Substituted by Finance Act 2007 (8 of 2007).]
(1)The tax on luxuries shall be levied and paid by the proprietor at the rate specified in sub-section (2) on the rent of such room or suits of rooms provided with luxuries as carry a rent of rupees five hundred or more per day.(2)The rate of tax shall be 5 percent of the rent of such room or suit of rooms provided with luxuries as carry a. rent of rupees five hundred or more per day but less than rupees one thousand per day and 10 percent of the rent of such room or suit of rooms provided with luxuries as carry a rent of rupees one thousand or more per day.]
