Section 27(2)(a) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(a)[ the manner in which an employer referred [in the first proviso to Section- 4] [Clause (a) was substituted for the original Gujarat 17 of 1977, Section 6(i) w.e.f. 1-4-77.] shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1);]