Amendment status not verified — confirm the current text below against the official source.
(1) The tax shall be collected along with rent by the proprietor of the hotel from the persons liable to pay it and shall be paid by the proprietor to the State Government in such manner as may be prescribed. (2) If any proprietor fails to pay the tax within the prescribed period he shall be liable to pay simple interest at the rate of [15 per cent per annum]2 on the amount remaining unpaid, and such interest shall be added to the amount of tax and deemed for all purposes to be part of the tax: Provided that where as a result of an order passed on appeal the amount of tax is varied the interest shall be recalculated. Assessment of tax