Section 21(2)(a) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(a)the form in which a monthly return shall be furnished by a proprietor under sub-section (1) of section 5, the other information which shall be shown in a return under sub-section (2) of that section, the manner in which the proprietor shall pay tax into the Government treasury under sub-section (3) of that section and the manner in which a return shall be verified under sub-section (4) of that section;