State Act
5
Section 5. Collection of tax by the proprietor.
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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
5. Collection of tax by the proprietor. – Every proprietor liable to pay tax under Section 3 shall collect along with rent, the amount of tax payable under the said section, from the person to whom a room along with luxuries is provided by him.