Section 12(4) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(4)If the [Luxury Tax Officer or any other Officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted 'Luxury Tax officer' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] is satisfied that the application for registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form.
