Section 12(3) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(3)No hotelier liable to pay, tax under this Act shall provide accommodation by way of business, unless he possesses a valid certificate of registration as provided by this Act:Provided that, it shall be lawful for the hotelier to provide or continue to provide accommodation by way of business, if the hotelier has applied for registration within the prescribed time.
