Amendment status not verified — confirm the current text below against the official source.
Registration 1(1) Every proprietor whose turnover of receipts for providing any luxury and charges incidental thereto, calculated from the commencement of any year first exceeds, within such year the threshold value as specified below, against the respective luxury, shall, from the very next day, be required to get himself registered under this Act: Sl. No. Luxury Threshold Value (in rupees) 1.. Banquet Hall facilities five lacs