14. [ Special provision for filing the returns for the first year from obtaining registration certificate. [Substituted by the (Sixth Amendment) Rules, 2010.]
- Notwithstanding anything contained in rule 11 and rule 12, every registered [hotelier or proprietor, as the case may be] [* * *] [Omitted by the (Amendment) Rules, 2007.] to whom registration certificate is granted for the first time under the Act, shall, until the expiry of a period of twelve months from the date of the grant thereof, furnish monthly returns and each such return shall be furnished on or before the last day of the month immediately succeeding.]
