Section 3A in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
3A. [ Consolidated payment of tax. [Sections (3A) and (3B) inserted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)]
(1)The Collector may, on an application made in the prescribed form by the proprietor of any hotel in respect of which tax is payable under the category at serial No. 3 of the Table below sub-section (1) of section 3, allow such proprietor on such conditions as the Collector may impose, to pay the consolidated tax in respect of such hotel at the rate of 8 per cent, on the basis of 50 per cent occupancy as per the declared tariff.(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.(3)On an application made under sub-section (1), the Collector may grant permission and thereupon subject to sub-section (4), the payment of tax shall be made accordingly.(4)A proprietor of a hotel who has been granted permission for payment of tax under sub-section (3), may at any time but not before the expiry of a period of twelve months from the date of commencement of option, give a notice to the Collector in such form as may be prescribed, to revoke his option.(5)The Collector, on receipt of notice under sub-section (4) shall revoke the option granted to the proprietor under sub-section (3) and on such revocation, the proprietor of a hotel shall be liable to pay tax in accordance with the provisions of this Act.
