Section 3B in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
3B. Declaration of rate of charges.
(1)Every proprietor shall declare in writing to the Collector the rate of charges for any luxury provided in the hotels in respect of every room.(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.]
