Section 3A(4) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(4)A proprietor of a hotel who has been granted permission for payment of tax under sub-section (3), may at any time but not before the expiry of a period of twelve months from the date of commencement of option, give a notice to the Collector in such form as may be prescribed, to revoke his option.
