Section 8(1)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

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State of Gujarat - Subsection

Section 8(1)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

(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;