3A.(1) Subject to the provisions of the Act, there shall be levied and collected a tax on the turnover of receipts in ~espect of luxuries provided in a hospital.
(2) The tax in sub-section (1) shall be levied at the following rates, namely:- "
(a)where the charge for luxury provided Nil.
in a hospital is less than one thousand rupees per day per room.
(b) where the charge for luxury provided Five percent of turnover of 41 a hospital is rupees one thousand receipts.
or more but does not ' exceed two thousand five hundred rupees per day per room.
( c) where the charge for luxury provided Eight percent of turnover of in a hospital exceeds two thousand receipts.
five hundred rupees per day per room.
(3) The tax levied under sub-section (1) shall be paid by every proprietor.
( 4) The provisions of this Act and the rules made thereunder, in so far as they apply to the hotelier with regards to registration, accounts, return, • 1392 Insertion of a new section 3B.
"Composition of tax liability.
Substitution of section S "Taxing authorities and exercise of powers.
Amendment of section 15.
THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2009 payment of tax, assessment, appeal, revlSlon, references, refunds, payment of interest, offence and penalties, prosecution, compounding of offences and other procedural matters, shall apply mutatis mutandis to the proprietor of a hospital."