s 6 Tourism event establishment liable to pay cess
6.—(1) Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxable transaction.[28/2018]
(2) Cess must be accounted for and paid within the time prescribed by regulations made under this Act.[28/2018]
(3) Cess must be paid to the Board in the manner required by the Board.[28/2018]
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