Section 3(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)where luxury is provided in a hotel to representatives or employees of any company and charges for such luxury are to be borne by the company, there shall be levied and collected the tax from such company.Explanation. - In this sub-section "Company" means any body corporate and includes a firm or other association of persons.
