State Act
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Section 4. Compounding of Tax
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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
4. Compounding of Tax – Notwithstanding anything contained in Section 3 of this Act , the State Government may, subject to such conditions and restrictions as it may specify, by a notification, permit the proprietor of a hotel or class or description of hotels to pay in lieu of tax payable under Section 3, a lump sum amount by way of compounding of tax.