Section 41 - Amendment of section 6 - Finance Act, 1982

Hotel-receipts tax 41. Amendment of section 6 In section 6 of the Hotel-Receipts Tax Act, 1980 (54 of 1980), (hereinafter referred to as the Hotel-Receipts Tax Act), in sub-section (1), after the words including such charges from persons not provided with such accommodation , the words and figures but excluding such charges from persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963 shall be inserted and shall be deemed always to have been inserted.