Section 8 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
8. Payment of [tax, penalty and interest] [These words were substituted for the words 'tax and penalty' by Gujarat 8 of 1989, section 3(3) (w.r.e.f. 22-12-1988).].
(1)(a)The amount of tax-(i)due where returns have been furnished without full payment therefor,(ii)assessed for any period under section 6 less any sum already paid by the proprietor in respect of such period;(b)the amount of penalty, if any, levied under section 7;(c)[ the amount of interest, if any, payable under section 7A] [This clause was added, by Gujarat 8 of 1989, section 3(1)(a) (w.r.e.f. 22-12-1988).],shall be paid by the proprietor liable therefor into a Government treasury by such date as may be specified in the notice issued by the Collector for this purpose, being a date not earlier than thirty days from the date of service of notice:Provided that the Collector or the appellate authority in an appeal under section 9 may, in respect of any particular proprietor and for reasons to be recorded in writing, extend the date of payment, or allow him to pay the [tax, penalty or interest.] [These words were substituted for the words 'tax and penalty', by Gujarat 8 of 1989, section 3(l)(b) (w.r.e.f. 22-12-1988).] (if any) by instalments.(2)Any [tax, penalty or interest] [These words were substituted for the words 'tax and penalty, by Gujarat 8 of 1989, section 3(2) (w.r.e.f. 22-12-1988).] which remains unpaid as per the date specified in the notice of payment, or after the extended date of payment, and any instalment not duly paid, shall be recoverable as an arrear of land revenue.
