The West Bengal Entertainments And Luxuries ( Hotels And Restaurants ) Tax Act, 1972State Act of West Bengal · Act 21 of 1972
(1) The State Government may make rules for carrying out the Rules.
purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the matters which, under any provision of this Act, are required to be prescribed or to be provided by rules.
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