Section 9 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
9. Liability of firms as hoteliers.
- Where a hotel is owned, managed or run by a firm, then the firm and each of the partners of the firm shall be jointly and severally liable for payment of tax:Provided that, where any partner retires from the firm, he shall be liable to pay the tax, penalty and the interest, if any, remaining unpaid at the time of his retirement, and any tax due upto the date of his retirement, even if assessment of tax or levy of penalty and interest (if any) is made on a later date.
