Section 5(1A) in Andhra Pradesh Tax on Luxuries Act, 1987
(1A)[ Where no separate charges for luxury provided in a corporate hospital and for the medical services rendered are specified, but a consolidated payment is required to be made both for luxury provided and for the medical services rendered, the assessing authority may from time to time, after giving the proprietor an opportunity of being heard, fix a separate rate of charges for such luxury and for the medical services for the purpose of calculating tax under this Act.] [Added by Act No. 28 of 1996, w.e.f. 1.8.96.]
