Amendment status not verified — confirm the current text below against the official source.
(1) Every registered hotelier or restaurateur shall furnish returns for such period, by such dates, and to such authority, as may be prescribed. (2) If any hotelier or restaurateur having furnished return under sub-section (1) discovers any omission or incorrect Statement therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return. Prohibition against collection of tax in certain cases