State Act

Chhattisgarh Luxury Tax Act, 1988

Sec. 7 : Assessment, collection, etc. of tax Subject to the provisions of this Act, and the rules made thereunder the administration of this Act in so far as it relates to levy, assessment and collection of tax from hoteliers shall vest in the authorities specified in Section 3 of the 2[Vanijyik Kar Adhiniyam,] and accordingly the authorities for the time being empowered to assess, reassess, collect and enforce the payment of tax under the Vanijyik Kar Adhiniyam, shall assess, reassess, collect and enforce the payment of tax including any penalty or other amount payable by hotelier under this Act as if the tax or penalty or any other amount payable by such hotelier under this Act or under the provisions of the Vanijyik Kar Adhiniyam, as made applicable under Section 6 to hoteliers in relation to tax levied under this Act is a tax or penalty or any other amount payable under that Act and for this purpose they may exercise all or any of the powers conferred upon them by or under that Act.