Amendment status not verified — confirm the current text below against the official source.
Exemption (1) Subject to such conditions as it may impose, the Government may, if it is necessary to do so in public interest, by notification in the Official Gazette, exempt any specified class of luxuries provided in 2[an establishment] or class of [establishments] for a specific period to be notified from payment of the whole or any part of the tax payable under the provisions of this Act and such exemption shall take effect from the date of publication of the notification in the Official Gazette or such other date as may be mentioned therein. (2) Where a l[proprietor] or person has availed of such exemption and any of the conditions subject to which such exemption was granted are not complied with, for any reason whatsoever, then such '[proprietor] or person shall be liable to pay luxury tax on the luxury provided in 2[an establishment], in accordance with the other provisions of this Act. (3) If the Commissioner has reasons to believe that any person is liable to pay tax under sub-section (2), the Commissioner shall, after giving him a reasonable opportunity of being heard, assess the amount of tax so due.