Amendment status not verified — confirm the current text below against the official source.
Liability ofhotelier to pay tax: - ' -(1) Subject to the provisions of this Act and the rules made thereunder, there shall be paid by every hotelier who is liable to‘ pay tax under this Act the tax or taxes leviable' in accordance with theprovisions Of this Act. (2) If a person other than the owner (includingvpart-owner) is for the time 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.