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State of Rajasthan - Section

Section 16 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

16. Returns.

- [(1) Every registered hotelier shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee, not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the Luxury Tax Officer or to the officer authorized by the Commissioner.] [Substituted by Act No. 6 of 2015, dated 1.4.2015.]
(2)If any hotelier, having furnished return under sub - section (1) discovers any omission or incorrect statement therein, he may furnish a revised return before the time prescribed for the submission of the immediate next return.