Section 6A(4)(b) in The Gujarat Entertainments Tax Act, 1977
(b)a proprietor desiring to exercise an option referred to in clause (a) shall make an application to the prescribed officer in such form as may be prescribed, to permit him to make in lieu of amount of tax payable by him [under clause (a) of sub-section (1) of section 31 payment of tax at the rates specified in clause (d)] [These words, brackets, letters and figures were substituted for the words brackets, letters and figures 'under clause (a) of sub-section (1)' by Gujarat 18 of 1987, Section 3(2) (b) (w.e.f. 01 06-1987).]