Amendment status not verified — confirm the current text below against the official source.
Every hotelier, who is liable to pay tax, declare the d h · H" d ·d. 'd d f: 'I name of ow- an w o is a in u un 1v1 e aro1 y, Of. an asso- ner of busi- ciation or club or society or firm or company, or ness. who carries on business as the guardian or trustee or Imposition of penalty for contra- vening cer- tain provi- sions. otherwise on behalf of another person, shall within the period prescribed send to the authority . prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the ·owners of the hotel. Such declar- · aticm m"y be revised from time to time.