Section 8(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)(a)The amount of tax-(i)due where returns have been furnished without full payment therefor,(ii)assessed for any period under section 6 less any sum already paid by the proprietor in respect of such period;(b)the amount of penalty, if any, levied under section 7;(c)[ the amount of interest, if any, payable under section 7A] [This clause was added, by Gujarat 8 of 1989, section 3(1)(a) (w.r.e.f. 22-12-1988).],shall be paid by the proprietor liable therefor into a Government treasury by such date as may be specified in the notice issued by the Collector for this purpose, being a date not earlier than thirty days from the date of service of notice:Provided that the Collector or the appellate authority in an appeal under section 9 may, in respect of any particular proprietor and for reasons to be recorded in writing, extend the date of payment, or allow him to pay the [tax, penalty or interest.] [These words were substituted for the words 'tax and penalty', by Gujarat 8 of 1989, section 3(l)(b) (w.r.e.f. 22-12-1988).] (if any) by instalments.
