Section 4B in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
4B. Power to revoke or suspend the certificate of registration.
- In the event of any contravention by the holder of certificate of registration of any of the terms and conditions of the certificate of registration or of any of the provisions of this Act or rules made thereunder, the Collector may revoke the certificate of registration or suspend it for such period as he may think fit:Provided that no certificate of registration shall be revoked or suspended without giving a reasonable opportunity of being heard to the holder thereof.]
