State Act
Section 3. Levy of Tax.
Jharkhand Taxation on Luxuries in Hotels Act, 2011
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
3. Levy of Tax. – (1) There shall be levied and paid to the State Government a tax on Hotels by the proprietor (s) on the rent, exceeding Rs. 200 per day or part thereof, for a room or suite of rooms provided with luxuries in a hotel at the rate(s), as specified in the schedule appended to this Act. (2) Notwithstanding anything contained in sub-section (1), the State Government by a notification may amend, alter, add, increase or decrease any rate(s) as specified in the schedule. Explanation – ‘Day’ for the purpose of this Act shall mean a calendar day, beginning at midnight and part thereof.