Section 8 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
8. Liability of hotelier to pay tax.
- (l) Liability to pay tax under this Act shall arise on the first day on or after the date of commencement of this Act when luxury provided in a hotel is enjoyed by a customer.(2)Whether or not a hotelier is able to recover charges for the luxuries provided by him in his hotel, he shall be liable to pay tax in accordance with the provisions of this Act and the rules made thereunder.
