Section 5(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)Where no separate charges for luxury provided in a hotel and for food or drink or telephone calls specified, but a consolidated payment is required to be made both for luxury provided in a hotel and for food or drink, or telephone calls, then, the assessing authority may from time to time, after giving the proprietor an opportunity of being heard, fix separate rate of charges for such luxury and for food or drink or telephone calls for the purpose of calculating the tax under this Act.
