Preamble
Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007*
| [Gujarat Act No. 9 of 2007] | [30th March, 2007] |
An Act further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Fifty-eighth 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, 2007.
(2) It shall come into force on the 1st April, 2007.
Section 2. Amendment of section 7A of Guj. 24 of 1977
2. Amendment of section 7A of Guj. 24 of 1977.- In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977, (Guj. 24 of 1977) in section 7A, for the words "at two per cent. of the amount of tax due for each month or part thereof", the words "at such rate not exceeding eighteen per cent. per annum, as the State Government may, by notification in the Official Gazette, specify," shall be substituted.