West Bengal Entertainments And Luxuries ( Hotels And Restaurants ) Tax Act, 1972

Assent of the Governor was published in the Calcutta Gazette, Extraordinary, dated the 25th July, 1972. An Act to provide for the imposition of taxes on entertainments and luxuries in hotels and restaurants. Whereas it is expedient to provide for the imposition of taxes on entertainments and luxuries in hotels and restaurants and for matters connected therewith ; It is hereby enacted as follows :-

Act number

Act 21 of 1972

Year

1972

Enacted on

25-07-1971

In force from

25 July 1972

Jurisdiction

West Bengal State Act

Subjects

Taxation

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Official source: India Code