Section 3B(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)Where any proprietor intends to revise the rate of charge for any luxury provided in the hotel, he shall intimate in writing to the Collector seven days prior to the date of giving effect to such revised rates and the proprietor shall be liable to pay the tax at the revised rate after the expiry of seven days from the date of receipt of such intimation by the Collector.]
