State Act
7
Section 7. Returns.
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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
7. Returns. – (1) Every proprietor liable to pay tax under this Act , shall submit a return for every quarter by the twenty fifth day of the month following the quarter in the manner prescribed. (2) If any proprietor having furnished, returns, under sub-section (1) discovers any omission or error in the returns so filed, he may furnish a revised return without prejudice to Section 12 and 13 before the expiry of the year.