Section 13(1)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

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State of Gujarat - Subsection

Section 13(1)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977

(a)furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act, or

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State of Gujarat - Subsection

Section 13(1)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977