Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the ptovisi.ons of this .Ket and hotelier to the rules made thereunder, there shall be paid by pay tax. every hotelier who is liable to- pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act. (2) If a person other than the owner (incJu- ding part~owner) is for the ti me being in charge of the hotel, then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax. Exercise of