Section 10(3) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(3)No order which adversely affects any person shall be passed under this section, unless such person has been given a reasonable opportunity of being heard by the [State Government] [These words were substituted for the words 'by the State Government or, as the case may be, the designated officer' by Gujarat 1 of 1984, section 3(d) (w.r.e.f. 28-11-1983).] [or, as the case may be, the designated officer.] [These words were substituted for the words 'the designated officer or, as the case may be, the Commissioner of Luxury Tax' by Gujarat 2 of 1984, section 7(3).]
