State Act

Chhattisgarh Luxury Tax Act, 1988

1[Sec. 6 : Certain provisions of Sales Tax Act, to apply Subject to the provisions of this Act and the rules made thereunder Sections 3, 26, 27, 28,29, 30, 31, 32, 33, 38, 39, 40, 42, 43, 45, 46, 47, 49,50, 51, 52, 53, 54, 55, 56, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75, 76, 77 and 80 of the Vanijyik Kar Adhiniyam, and the rules, orders and notifications issued thereunder shall mutatis mutandis apply to a hotelier in respect of tax, interest or penalty levied and payable under this Act as if those sections were mutatis mutandis incorporated in this Act and the rules, orders and notifications issued under those sections were mutatis mutandis issued under the relevant sections as so incorporated in this Act.]