Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1998*
| [Gujarat Act No. 7 of 1998] | [30th July, 1998] |
An Act further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Forty-ninth Year of the Republic of India as follows:-
* Received the Assent to by the Governor on the 30th July, 1998 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, 1998.
(2) It shall come into force on the 1st August, 1998.
2. Amendment of section 2 of 3 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, in clause (e), for the words "one hundred rupees", the words "two hundred rupees" shall be substituted.
3. Amendment of section 3 of Guj. 24 of 1977.- In the principal Act, in section 3, in sub-section (1), for clauses (a) to (d), the following clauses shall be substituted, namely:-
| "(a) Where the changes for lodging are act more than two hundred rupees per day per person. | Nil. |
| (b) Where the charges for lodging are more this two hundred rupees but not more than five hundred rupees per day per person. | 15 per cent. of such charge. |
| (c) Where the changes for lodging are more than five hundred rupees per day per person. | 20 per cent. of such charge. |