Section 6(6) in The Gujarat Entertainments Tax Act, 1977
(6)[ (a) A proprietor of a cinema who has opted for payment of tax under sub-section (2) may at any time but not before the expiry of a period of twelve months from the date of commencement of option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option:Provided that any proprietor of a cinema who has opted for payment of tax at any time [before the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1993] [Sub-section (6) was substituted by Gujarat 10 of 1989, Section 3(5) (w.r.e.f. 23-12-1988).] (Gujarat 13 of 1993), may at any time but not before the expiry of a expiry of a period of three months from the date of commencement of option give such notice to revoke the option;(b)The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under clause (a).(c)Notwithstanding anything contained in sub-section (2), a proprietor of a cinema who has revoked his option, may at any time but not before the expiry of a period of twelve months from the date of revocation of he option exercise the option referred to in that sub-section.]]]
