Notification S.O. 145(E), dated 4th September, 1986 [N12-34F]

As at 7 September 2026. In force from 4 September 1986.

Dates: made 4 September 1986; in force 4 September 1986; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Notification S.O. 145(E), dated 4th September, 1986, S.O. 145(E) [N12-34F]. Machine: N12-34F.

S.O. 145(E).—In exercise of the powers conferred by section 10 of the Hotel-Receipts Tax Act, 1980 (54 of 1980), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts dealers in antiquities whose dealing in antiquities does not exceed five thousand rupees in value in a financial year from the provisions of section 4 of the said Act, subject to the condition that every such person shall intimate the Director General in writing of the commencement of dealing in antiquities within sixty days of such commencement.

Made under

Recital: "In exercise of the powers conferred by section 10 of the Hotel-Receipts Tax Act, 1980 (54 of 1980), the Central Government, being satisfied that it is necessary in the public interest so to do". Names section 10 of the Hotel-Receipts Tax Act, 1980 (54 of 1980) [S1R-G2J]. Vires verified.

Acts on (1)

Exempts Section 4, Hotel-Receipts Tax Act, 1980 [S1R-FWR], 4 September 1986. "section 4 of the said Act".

Acted on by (0)

none

Not held (0)

none