Gujarat act 009 of 1993 : Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1993

Preamble

Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1993*

[Gujarat Act No. 9 of 1993][30th March, 1993]

An Act further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.

It is hereby enacted in the Forty-fourth Year of the Republic of India as follows:-

* Received the Assent to by the Governor on the 30th March, 1993 is hereby published for general information.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1993.

(2) It shall come into force on the 1st April, 1993.

Section 2. Amendment of section 3 of Guj. 24 of 1977

2. Amendment of section 3 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) to (d), the following clauses shall be substituted, namely:-

"(a) Where the charges for lodging are not more than hundred rupees per day per person. Nil.
(b) Where the charges for lodging are more than hundred rupees but not more than two hundred rupees per day per person charges. 10 per cent of such charges.
(c) Where the charges for lodging are more than two hundred rupees but not more than three hundred rupees per day per person. Rs. 20 plus 15 per cent. of such charges in excess of Rs. 200 per person per day.
(d) Where the charges for lodging are more than three hundred rupees per day per person. Rs. 35 plus 20 per cent. of such charges in excess of Rs. 300 per person per day.".
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