Section 10(5) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(5)[ Where the [State Government or, as the case may be, the designated officer] [Sub-section (5) was substituted for the original by Gujarat 1 of 1984 section 3(e) (w.r.e.f. 28-11-1983).] rejects any application for revision under this section, he shall record the reasons for such rejection.] [This sub-section was substituted for the sub-sections (2) and (2A) by Gujarat 2 of 1997. section 7(2) (w.r.e.f. 18-06-1996).]
