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[Cites 0, Cited by 0] [Section 4] [Entire Act]

State of Rajasthan - Subsection

Section 4(6) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

(6)No person shall collect any sum by way of tax in respect of his business to the extent he is not liable to pay it under the Act.