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    <title>Collection and recovery of expenditure-tax</title>
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    <description>Section 7 requires hotels and specified restaurants, or the other persons providing the enumerated services, to collect expenditure-tax at the rates in section 4 on chargeable expenditure. Tax collected for any calendar month must be deposited to the Central Government by the 10th of the following month. A person who fails to collect the tax is nonetheless liable to pay the tax to the Government under the same monthly remittance timetable.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Section 7 requires hotels and specified restaurants, or the other persons providing the enumerated services, to collect expenditure-tax at the rates in section 4 on chargeable expenditure. Tax collected for any calendar month must be deposited to the Central Government by the 10th of the following month. A person who fails to collect the tax is nonetheless liable to pay the tax to the Government under the same monthly remittance timetable.</description>
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