Where the Central Government is of the opinion that it is necessary or expedient so to do either in the public interest or having regard to the peculiar circumstances of the case, it may, by notification in the Official Gazette and subject to such conditions, if any, as may be specified in the notification, exempt any hotel or any class of hotels from the levy of hotel-receipts tax.
Section 35: Power to exempt.
The Hotel-Receipts Tax Act, 1980Central Act · Act 54 of 1980
Where this provision sits
| Act | The Hotel-Receipts Tax Act, 1980 |
|---|---|
| Section | 35 |
| Marginal note | Power to exempt. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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