Jharkhand Taxation on Luxuries in Hotels Act, 2011State Act of Jharkhand · Act 21 of 2011
Subject to such rules as may prescribed, any authority appointed order subsection (2) of Section 4 of Jharkhand Value Added Tax Act, 2005 (Act 05, 2006) or the Tribunal may review any order passed by it.
Provided that no such review if it has effect of enhancing the tax or penalty or both, shall be made without giving the proprietor a reasonable opportunity of being heard.
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