Section 20B in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
20B. Exemption.
(1)The State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, exempt any person or persons to whom any luxury is provided by such hotel or class of hotels from payment of whole or part of the tax, subject to such conditions as may be specified therein.(2)Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which it is so laid or the session immediately following.(3)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
