Preamble
Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1994*
| [Gujarat Act No. 8 of 1994] | [27th June, 1994] |
An Act Further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Forty-fifth Year of the Republic of India as follows:-
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, 1994.
(2) It shall be deemed to have come into force on the 1st April, 1994.
Section 2. Amendment of section 2 of Guj. 24 of 1977
2. Amendment of section 2 of Guj. 24 of 1977.- In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (Guj. 24 of 1977) (hereinafter referred to as "the principal Act"), in section 2,-
(1) for clause (d), the following clause shall be substituted, namely:-
"(d) ‘hotel’ means a building or part of a building where lodging accommodation with or without board is provided for a monetary consideration and includes a club, lodging house, gymkhana, inn, motel, public house or any place, where residential accommodation is provided for a monetary consideration."
(2) in clause (e), for the words "not less than thirty five rupees", the word "more than one hundred rupees" shall be substituted.
Section 3. Repeal and saving
3. Repeal and saving.- (1) The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Ordinance, 1994 (Guj. Ord. 1 of 1994) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.