Section 8A(3) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(3)The State Government may, by notification in the Official Gazette delegate to the Commissioner of Luxury Tax the powers conferred on it by Paragraph (ii) of clause (a) and by clause (b) of sub-section (1) and the Commissioner of Luxury Tax may exercise the powers] so delegated to him subject to such conditions as may be specified in such notification.]
