Act Number: 54

Act Name: The Hotel-Receipts Tax Act, 1980

Year: 1980

Enactment Date: 1980-12-09

Long Title: An Act to impose a special tax on gross receipts of certain hotels.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 36: Power to remove difficulties.
    If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty:
     Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.
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