Section 4(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)Where the rate of charges for luxury provided in a hotel is inclusive of the charges for food or drink or other amenities, if any (being amenities referred to in clause (e) of section (2),) then the Collector may, from time to time, after giving the opportunity of being heard, fix separate rates of charges for such luxury and for food or drink or other amenities, if any, being amenities referred to in clause (e) of section 2 for the purpose of calculating the tax under this Act.
