Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991*
| [Gujarat Act No. 8 of 1991] | [28th March, 1991] |
An Act farther to amend, the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Forty-second Year of the Republic of India as follows:-
* Received the Assent to by the Governor on the 28th March, 1991 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991.
(2) It shall come into force on the 1st April, 1991.
2. Amendment of section 8 of Guj. 24 of 1977.- In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977, (Guj. 24 of 1977) in section 3, in sub-section (1), for clauses (a), (b) and (c), the following clauses shall be substituted, namely:-
| "(a) Where the charges for lodging are not more than fifty rupees per day per person. | Nil. |
| (b) Where the charges for lodging are more than fifty rupees but not more than one hundred rupees per day per person. | 10 per cent. of such charges in excess of Rs. 50 par person per day. |
| (e) Where the charges for lodging are more than one hundred rupees but not more than three hundred rupees per day for person. | Rs. 5 plus 15 per cent. of such charges in excess of Rs. 100 per person per day. |
| (d) Where the charges for lodging are more than there hundred rupees per day per person. | Rs. 35 plus 20 per cent. of such charges in excess of Rs. 300 per person per day". |