State Act

10

Section 10. Extension of period

Jharkhand Taxation on Luxuries in Hotels Act, 2011

Act no. 21 of 20112011Repealed 1 July 2017Jharkhand (State Act)

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

10. Extension of period – The prescribed authority may for the reasons to be recorded in writing extend the date for either filing the return under Section 7 or payment of tax under section 8 or for payment of the assessed tax for a period not exceeding twenty days from the due date.