Section 4A in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
4A. [ Payment of lump sum in lieu of tax. [Inserted by Act No. 6 of 2015, dated 1.4.2015.]
(1)Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in a lump sum in respect of luxuries provided in such marriage hall on such terms and conditions as may be notified by the State Government.(2)The tax in lump sum specified in sub-section (1) shall not exceed the limit ofmaximum tax liability as provided in sub-section (1) of Section 4.]
