(2)The tax under sub-section (1) shall be charged. - (a) at the rate of five percent of the charges for lodging of such rooms or suite of rooms in a hotel, boarding house, lodging house provided with luxuries, as carry a charge of five hundred rupees or more per day but less than rupees one thousand per day;(b)at the rate of ten percent of the charges for lodging of such rooms of suite of rooms of a hotel, boarding house, a lodging house provided with luxuries, as carry a charge of one thousand rupees or more per day; and(c)at the rate of ten percent of the charges for commercial hall provided with luxuries as carry a charge of five hundred rupees or more per day."
