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 4(2)] [Section 4] [Entire Act] Union of India - Subsection Section 4(2)(b) in The Hotel-Receipts Tax Act, 1980 (b)so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions.