Section 4AA(4) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(4)Where the subscriber is a hotel or a restaurant, the proprietor may, in lieu of payment under sub-section (1), pay a compounded amount to the State Government on such conditions and in such manner as may be prescribed and at such rate as the State Government may, notify and different rates of compounded amount may be notified for the different category hotels and restaurants.].
