Section 3A(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(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.
