Section 12(5A) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(5A)[ When a hotelier liable to get registration, does not make application under sub-section (2), the Luxury Tax Officer or any other officer not below the rank of Assistant Commercial Taxes Officer authorised by Commissioner in this behalf, after affording an opportunity of being heard to such hotelier, shall grant him registration certificate from the date he becomes liable to pay tax under his Act and such registration shall take effect as if it has been granted under sub-section (4).] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
