Section 8A(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)(a)For carrying out the purposes of this Act, the State Government may appoint;(i)the Commissioner of Luxury Tax for the whole of the State of Gujarat; and(ii)such number of other officers and persons (with suitable designation) as the State Government thinks necessary.(b)An officer appointed under paragraph (ii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette, specify.(c)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall, vest in the Commissioner of Luxury Tax.
