Section 8A in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
8A. [ Authorities for implementation of the Act. [Section 8A was inserted by Gujarat 1 of 1984, section 2 (w.r.e.f. 28-11-1983).]
(1)(a)For carrying out the purposes of this Act, the State Government may appoint;(i)the Commissioner of Luxury Tax for the whole of the State of Gujarat; and(ii)such number of other officers and persons (with suitable designation) as the State Government thinks necessary.(b)An officer appointed under paragraph (ii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette, specify.(c)The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall, vest in the Commissioner of Luxury Tax.(2)It shall be lawful for the Commissioner of Luxury Tax and an officer duly authorised by the Commissioner of Luxury Tax to have access to, and to cause production and examination of books, registers, accounts or other documents maintained or required to be maintained by a proprietor for the purposes of this Act and such proprietors shall, whenever called upon to do so, produce such books, registers, accounts or documents, for inspection by any such officer.(3)The State Government may, by notification in the Official Gazette delegate to the Commissioner of Luxury Tax the powers conferred on it by Paragraph (ii) of clause (a) and by clause (b) of sub-section (1) and the Commissioner of Luxury Tax may exercise the powers] so delegated to him subject to such conditions as may be specified in such notification.]
