Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act] Union of India - Subsection Section 5(2)(a) in The Hotel-Receipts Tax Act, 1980 (a)the second mentioned person shall also be deemed to be a person carrying on the business of a hotel to which this act applies; and