Section 3(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)[ If a person other than the owner (including part owner) is for the time being incharge of a hotel, then such person (excluding the manager or incharge of the hotel who is merely salaried employee and not the profit sharing body of the income of the hotel) and the owner (including part-owner) shall jointly and severally be liable to pay the tax] [Substituted by Rajasthan 9 of 1997, w.e.f. 30-3-1997.].
