Section 21 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
21. Power to make Rules.
(1)The State Government may, by notification in the Official Gazette make rules for carrying out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-[(a-i) the form in which the proprietor shall apply under sub-section (1) of section 3A; [Inserted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)](a-ii) the form in which the proprietor shall five notice for revocation of option under sub-section (4) of section 3A;][(a-iii)] [Re-numbered by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)] The form in which, the manner in which and fee on payment of which the proprietor shall apply under sub-section (2) of section 4A;[(a-iv)] [Re-numbered by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)] The form in which and the terms and conditions subject to which certificate of registration may be issued under sub-section (3) of section 4A;(a)the form in which a monthly return shall be furnished by a proprietor under sub-section (1) of section 5, the other information which shall be shown in a return under sub-section (2) of that section, the manner in which the proprietor shall pay tax into the Government treasury under sub-section (3) of that section and the manner in which a return shall be verified under sub-section (4) of that section;(b)the manner in which notice under clause (a) of sub-section (2) of section 6 shall be served on the proprietor;(c)the authority to which an appeal under section 9 shall be made;(d)the value of court fee stamp which an appeal and an application for revision shall bear, under section 11;(e)the conditions subject to which the Collector may compound an offence, under sub-section (1) of section 15;(f)the conditions which the State Government may impose under sub-section (1) of section 17;(g)any other matter which is to be, or may be, prescribed under this Act.(3)The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication.(4)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following.(5)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
