Amendment status not verified — confirm the current text below against the official source.
(1) Every registered hotelier shall furnish . returns for such period, by such dates, and to such autho- rity, as may be prescribed. (2) If anv hotelier, having furnished return under sub-section (1 ), . discovers any omission or incorrect statement therein, he may furnish a re- vised return before the expiry of three months next following the last date prescribed for_ furni- , shing the original return. Prohibition 11. , ( 1) No· ~erson shall collect any sum by way a~ainst colic-of tax in respect of his business to the extent cuon of tax h h . 1· bl . d th A _in certain t at e IS not 1a e to pay 1t un er e ct. cases. (2) No person who is not a registered hote- lier and liable to pay tax · in respect of ·luxury' provided in any hotel, shall collect any sum by way of tax from any other person and no regis- tered hotelier shall c.ollect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act : Provided that, this sub-section shall not apply where a person is required to com~ct such amount of the tax separately in order 'to comply with the conditions and restrictions imposed on him under the provisions of 3.JlY l?-w for the time being in force. l 412 rBE ASSAM GAZET"rE. !x1·R.AoRDINARY. APRiL . 21, l989 - --~ ----- - Bill or cash