Section 7 in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
7. [ Mode of payment of tax, demand or other sum. [Substituted by Notification No. S.O. 240, dated 6.3.2013 (w.e.f 30.8.1997).]
(1)Unless otherwise notified by the State Government, payment of tax, demand or other sum shall be made by a hotelier through Electronic Government Receipt Accounting System, hereinafter referred to as 'e-GRAS', in the manner as provided therein.(2)The class of hoteliers as may be notified by the State Government shall make payment of tax, demand or other sum electronically through the e-GRAS in the manner as provided therein.(3)The date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the e-GRAS.]
