Section 3A(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)The application under sub-section (1) shall be made by the proprietor within ninety days from the date of commencement of the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006 (Gujarat 13 of 2006) and any person who becomes a proprietor on any day after the date of such commencement, may exercise such option within ninety days from the day on which he becomes the proprietor:Provided that an application under sub-section (2) may be entertained by the Collector after the expiry of the period of ninety days if the applicant satisfies the Collector that he had sufficient cause for not making the application within such period.
