Section 20C(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)Where any person or persons to whom luxury is provided in a hotel or class of hotels is exempted under section 20B from whole or any part of the tax subject to any condition, then, in the event of breach of any such condition, the proprietor of such hotel shall, notwithstanding such exemption, be liable to pay tax in relation to the luxury provided in such hotel.
