Expenditure-Tax Act, 1987

Section - 7 - Collection and recovery of expenditure-tax

²⁷[Collection and recovery of expenditure-tax.

7. (1) Where any chargeable expenditure is incurred in a hotel referred to in clause (1) of section 3,-

(a)	-	if such expenditure relates to any of the services, specified in sub-clauses (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 (a) of section 4.

(2) Where any chargeable expenditure is incurred in a restaurant referred to in clause (2) of section 3 ²⁸[before the 1st day of June, 1992] in relation to any services specified in clause (2) of section 5 and where such services are,-

(a)

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