If any difficulty arises in giving effect to the provisions of this Act , the State Government may, as occasion may require, by order not inconsistent with this Act and rules made thereunder, do anything which appears to it necessary for the purpose of removing the difficulty.
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SCHEDULE [See Section 3(1)] Sl. No. Description(s) Rate(s) of Tax
(1) (2) (3)
1. When the rent of a room of a hotel exceeds Rs. 200 per day, but does not exceed Rs. 800.
8%
2. When the rent of a room of a hotel exceeds Rs. 800 per day, but does not exceed Rs. 3000.
12.5%
3. When the rent of a room of a hotel exceeds Rs. 3000 per day.
8%
4. In case the rent of a hotel exceeds Rs. 3000 a day, for a Banquet Hall, or a Marriage Hall or a House or a Restaurant or a Hall or for any Building/ premises including such premises/field/ courtyard attached or annexed to them; whether such premises are open or otherwise.
12.5%