Section 4A in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
4A. [ Registration. [Sections 4A and 4B were inserted by Gujarat 10 of 2000, section 3 (w.e.f. 01-04-2000).]
(1)No proprietor of a hotel liable to pay tax under section 3 shall provide luxury to a person in a hotel without obtaining a valid certificate of registration from the Collector:Provided that the provisions of this sub-section shall not be deemed to have been contravened, if the proprietor having applied for such registration as provided in this section, within six months from the date of the commencement of the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2000, provides luxury to a person in a hotel.(2)Every proprietor providing luxury in a hotel shall apply to the Collector in such form, in such manner and on payment of such fee, as may be prescribed.(3)If the Collector is satisfied that the requirements of provisions of this Act and the rules made thereunder have been complied with, he may issue a certificate of registration in such terms and conditions as may be prescribed.
