law: Expenditure-Tax Act, 1987 
  4. Charge of expenditure-tax
  
  Subject to the provisions of this Act, there
  
  shall be charged on and from- 
  (a) the commencement of this Act, a tax at the
  
  rate of 8[ten] per cent of the chargeable expenditure incurred in a
  
  hotel referred to in clause (1) of section 3:
  Provided  that nothing in this clause shall apply
  
  in the case of a hotel referred to in 9[clause (a) of sub-section
  
  (7) of section 80-IB] of the Income-tax Act during the period beginning on the
  
  1st day of April, 1991 and ending on the 31st day of March, 2001:
   10  [Provided further that nothing in this
  
  clause shall apply in the case of a hotel referred to in 9[clause
  
  (a) of sub-section (7) of section 80-IB] of the Income-tax Act, 1961 (43 of
  
  1961) during the period beginning on the 1st day of April, 1998 and ending on
  
  the 31st day of March, 2008;]
  (b) the 1st day of October, 1991, 6[but
  
  not after the 31st day of May, 1992] a tax at the rate of fifteen per cent of
  
  the chargeable expenditure incurred in a restaurant referred to in clause (2)
  
  of section 3.]