Section 3AA in Bihar Taxation on Luxuries in Hotels Act, 1988
3AA. [ Compounding of Tax. [Inserted by Finance Act, 2007 (8 of 2007).]
- Notwithstanding anything to the contrary contained in this Act, the State Government may. subject to such conditions and restrictions as it may prescribe by a notification, permit a proprietor of a hotel or class or description of hotels to pay a fixed amount in lieu of the tax payable under this act.]
