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[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Rajasthan - Subsection

Section 21(3)(c) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

(c)otherwise collects tax in contravention of any of the provisions of this Act, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty equal to double the sum of the unauthorised collection.