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[Cites 0, Cited by 0] [Section 14] [Entire Act]

Union of India - Subsection

Section 14(5) in The Hotel-Receipts Tax Act, 1980

(5)If any assessee does not pay on or before the specified date any instalment of hotel-receipts tax payable in advance, he shall be deemed to be an assessee in default in respect of such instalment.