Hotel-Receipts Tax Act : Power to exempt. Indian Bare Acts :

Hotel-Receipts Tax Act,1980

Act No : 54

Section : Power to exempt.

35. Power to exempt. Where the Central Government is of the opinion that it is necessary or expedient so to do either in the public interest or having regard to the peculiar circumstances of the case, it may, by notification in the Official Gazette and subject to such conditions, if any, as may be specified in the notification, exempt any hotel or any class of hotels from the levy of hotel- receipts tax.