State Act

Chhattisgarh Luxury Tax Act, 1988

Sec. 5 : Liability of firms as hoteliers Where a hotel is owned, managed or run by a firm, the firm and each of the partners of the firm shall jointly and severally be liable to pay tax under this Act : Provided that where any partner retires from the firm he shall be liable to pay the tax, penalty, interest or any other amount payable under this Act remaining unpaid at the time of his retirement, and any tax due up to the date of his retirement, even if assessment of tax, or levy of penalty or interest is made at a later date.