Section 12, Hotel-Receipts Tax Act, 1980 [S1R-G4Y]
As at 6 September 2026. In force from 15 June 1980.
12. Prohibition of dealing in antiquities without licence.—No person shall undertake dealing in antiquities except under and in accordance with the conditions of a licence granted under section 13: Provided that nothing in this section shall apply to dealing in antiquities undertaken by or on behalf of the Central Government or a State Government.
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