State Act
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Section 3. Incidence of taxation
Chhattisgarh Luxury Tax Act, 1988
Act no. 13 of 19881988In forceMadhya Pradesh (State Act)
Sec. 3 : Incidence of taxation (1) There shall be levied a tax on the turnover and such tax shall be payable by a hotelier in accordance with the provisions of this Act. (2) If a person other than the owner (including part-owner) is for the time being in-charge of the hotel, then such person and the owner (including part-owner) shall jointly and severally by liable to pay the tax.