Section 6A(4)(d) in The Gujarat Entertainments Tax Act, 1977
(d)[ Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay tax in advance latest by the 15th day of the month preceding the month to which the tax relates, at the following rates, namely:- [Clause (d) substituted by Gujarat 12 of 2006, dated 31st March 2006 (w.e.f 01-04-2006)]