Liability of hotelier to pay tax.

4. Liability of hotelier �[textile trader] �[and tobacconist] to pay tax.�(1) Subject to the provisions of this Act and the rules made thereunder, there shall be paid by every hotelier, every textile trader and every tobacconist who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act.

(2) If a person other than the owner (including part-owner) is for the time being in charge of the business then such person and the owner (including part owner) shall jointly and severally be liable to pay the tax.