State Act
Section 5. Levy of tax on banquet halls.
The Punjab Tax on Luxuries Act, 2009
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.
5. (1) Every proprietor shall be liable to pay tax under this Act on the amount received by him for luxury, provided in a banquet hall, at such rate, as may be specified by the State Government by notification in the Official Gazette, but such tax shall not exceed fifteen per cent of the total received amount : Provided that the tax shall be levied only, if the charges for luxuries are more than five thousand rupees per day or such other sum, as may be specified by the State Government by notification in the Official Gazette. (2) The tax levied under sub-section (1), shall be paid by the proprietor in such manner, as may be prescribed.