law: Expenditure-Tax Act, 1987 
  7. Collection and recovery of
  
  expenditure-tax 
  
  (1) Where any chargeable expenditure is
  
  incurred in a hotel referred to in clause (1) of section 3,- 
  (a) if such
  
  expenditure relates to any of the services, specified in sub-clauses (a) to (d)
  
  of clause (1) of section 5, provided by the hotel, the person who carries on
  
  the business of such hotel; and
  (b) if such
  
  expenditure relates to any of the services, specified in sub-clause (b) or
  
  sub-clause (d) of clause (1) of section 5, provided by the other person
  
  referred to therein, such other person, shall collect the expenditure-tax at
  
  the rate specified in clause (a) of section 4.
  (2) Where any chargeable expenditure is
  
  incurred in a restaurant referred to in clause (2) of section 3 6[before
  
  the lst day of June, 1992] in relation to any services specified in clause (2)
  
  of section 5 and where such services are,- 
  (a) provided by the
  
  restaurant, the person who carries on the business of such restaurant; and
  (b) provided by the
  
  other person, such other person, shall collect the expenditure-tax at the rate
  
  specified in clause (b) of section 4.
  (3) The tax collected during any calendar
  
  month in accordance with the provisions of sub-sections (1) and (2) shall be
  
  paid to the credit of the Central Government by the 10th of the month
  
  immediately following the said calendar month.
  (4) Any person responsible for collecting the
  
  tax, who fails to collect the tax in accordance with the provisions of
  
  sub-section (1) or sub-section (2) shall, notwithstanding such failure, be
  
  liable to pay the tax to the credit of the Central Government in accordance
  
  with the provisions of sub-section (3).]