Amendment status not verified — confirm the current text below against the official source.
(1) The tax shall be assessed by such authority as may be prescribed. (2) The procedure of assessment and of any appeal from any order of assessment and the powers of the assessing and appellate authorities shall be such as may be prescribed. [(3) Registration:- any owner of the hotel who is liable for luxury tax under this Act, shall get the hotel registered within such time and in such manner as may be prescribed : Provided that the owner of the hotel who is liable for luxury tax shall be allowed 30 days time from the time he is first liable to pay luxury tax : Provided further that the hotel owners who are paying luxury tax shall apply for registration within 30 days from the date of the commencement of this Act in such manner as may be prescribed.]3 Payment of composition fee in lieu of tax