Section 6A(4)(e) in The Gujarat Entertainments Tax Act, 1977
(e)[ (i) A proprietor who has opted for payment of tax under clause (a) may, at any time but not before the expiry of a period of twelve months from the date of the commencement of the option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option: [Clause (e) was substituted by Gujarat 10 of 1989, Section 4(3) (w.r.e.f. 23-12-1988).]