In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (hereinafter referred to as "the principal Act"), in section 3, in sub-section (1), for clauses (a) to (c), the following clauses shall be substituted, namely :-



"(a) Where the charges for lodging are not more than Nil two hundred rupees per day per person.



(b) Where the charges for lodging are more than two 7.5 per cent of hundred rupees but not more than four hundred such charge. rupees per day per person.



(c) Where the charges for lodging are more than four 10 per cent of hundred rupees but not more than six hundred such charge. rupees per day per person.



(d) Where the charges for lodging are more than six 15 per cent of hundred rupees per day per person. such charge."