Section 20A in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
20A. [ Power to reduce rate of tax. [Sections 20A, 20B and 20C were inserted by Gujarat 2 of 1997, section 9 (w.r.e.f. 18-06-1996).]
(1)The State Government may, by notification in the Official Gazette, reduce any rate of tax specified in sub-section (1) of section 3.(2)Every notification issued under sub-section (1) shall be aid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make, during the session in which it is so laid or the session immediately following.(3)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
