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Union of India - Section

Section 2 in Hotel Receipts Tax Rules, 1981

2. Definitions.

(1)In these rules, unless the context otherwise requires, "the Act" means the Hotel Receipts Tax Act, 1980 (54 of 1980)-.
(2)All references to "Forms" in these rules shall be construed as references to the forms set out in the Appendix hereto.