Section 4(3) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(3)[ Where luxury provided in a hotel in any room to any person (not being an employee of the hotel) is not charged at all or is charged at a concessional rate, then, there shall be levied and collected the tax on such luxury, as if full charges for such luxury were paid to the proprietor of the hotel.] [Sub-section (3) inserted by Gujarat 13 of 2006, dated 31st March, 2006 (w.e.f 01-04-2006)][***] [Sub-sections (4) was deleted by Gujarat 2 of 1997, section 4 (w.r.e.f. 18-06-1996).]
