Section 5 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
5. Returns.
(1)Every proprietor liable to pay tax under this Act shall furnish a monthly return in the prescribed form to the Collector within [fifteen day] [These words were substituted for the words 'eight days' by Gujarat 2 of 1997, section 5 (w.r.e.f. 18-06-1996).] after the expiry of the month to which the return relates.(2)Every such return shall show the number of rooms or other accommodation in the hotel which is intended to be occupied, the number of persons who occupied such rooms or accommodation, the periods of their stay, the days of their arrival and departure, the amount of charges recovered from them together with such other information as may be prescribed.(3)A proprietor furnishing a return as required by sub-section (1) shall first pay into Government treasury in the manner prescribed, the whole amount of tax due from him according to such return and enclose a receipt of such payment with the return.(4)Every return shall be verified in the prescribed manner.
