Section 5(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(1)Every proprietor liable to pay tax under this Act shall furnish a monthly return in the prescribed form to the Collector within [fifteen day] [These words were substituted for the words 'eight days' by Gujarat 2 of 1997, section 5 (w.r.e.f. 18-06-1996).] after the expiry of the month to which the return relates.
