Section 9(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)Any proprietor aggrieved by the order of assessment made under section 6 [or under section 20c] [These words, figures and letters were inserted by Gujarat 2 of 1997, section 6 (w.r.e.f. 18-06-1996).] or by an order imposing penalty under section 7 [or by the order of the Collector under section 4A or 4B] [These words, figures and letters were inserted by Gujarat 10 of 2000, section 4 (w.e.f. 01-04-2000).] may within three months from the date of receipt of the order, make an appeal to the prescribed authority (hereafter referred to as "the appellate authority").
