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 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 clause (ii) of sub-section (5) of section 80-IA 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; Provided further that nothing in this clause shall apply in the case of a hotel referred to in clause (iia) of sub-section (5) of section 80-IA 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, 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. | 
