Collection and recovery of expenditure-tax

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Full Text of the Document

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....lauses (a) to (d) of clause (1) of section 5, provided by the hotel, the person who carries on the business of such hotel; and (b) if such expenditure relates to any of the services, specified in sub-clause (b) or sub-clause (d) of clause (1) of section 5, provided by the other person referred to therein, such other person, shall collect the expenditure-tax at the rate specified in clause ....