The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991

1. (1) This Act may be called the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1991.
2. (2) It shall come into force on the 1st April, 1991.

In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977, in section 3, in sub-section (1), for clauses (a),

1. (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.

1. (b) Where the charges for lodging are more than fifty rupees but not more than one hundred rupees per day per person. 10 percent. of such charges in excess of Rs. 50 per person per day.
2. (c) Where the charges for lodging are more than one hundred rupees but not more than three hundred rupees per day per person. Rs. 5 plus 15 per cent. of such charges in excess of Rs. 100 per person per day.
3. (d) Where the charges for lodging are more than three hundred rupees per day per person. Rs. 35 plus 20 percent. of such charges in excess of Rs. 300 per person per day.".