Preamble
Gujarat Purchase Tax on Sugarcane (Amendment and Validation) Act, 2006*
| [Gujarat Act No. 3 of 2006] | [2nd March, 2006] |
An Act further to amend the Gujarat Purchase Tax on Sugarcane Act, 1989 and to validate the grant of deferment of payment of tax, and to waive the interest
It is hereby enacted in the Fifty-seventh Year of the Republic of India, as follows:-
Section 1. Short title
1. Short title.- This Act may be called the Gujarat Purchase Tax on Sugarcane (Amendment and Validation) Act, 2006.
Section 2. Amendment of section 18 of Guj. 11 of 1989
2. Amendment of section 18 of Guj. 11 of 1989.- In the Gujarat Purchase Tax on Sugarcane Act, 1989 (hereinafter referred to as "the principal Act"), in section 18, after sub-section (2), the following sub-section shall be and shall be deemed always to have been added, namely:-
"(3) Subject to such conditions as may impose, the State Government may in the public interest, by general or special order, waive the whole or any part of interest payable by the owner under this section.".
Section 3. Amendment of section 19 of Guj. 11 of 1989
3. Amendment of section 19 of Guj. 11 of 1989.- In the principal Act, in section 19, in sub-section (1), the following words shall be and shall be deemed always to have been added at the end, namely:-
"or grant the deferment of payment of tax payable in respect of any period by the owner.".
Section 4. Validation of remission of interest and deferred payment of tax
4. Validation of remission of interest and deferred payment of tax.- Any interest payable by the owner for any period has been waived or any deferment of payment of tax granted by any order of the State Government before the commencement of this Act shall be and shall be deemed always to have been validly waived or granted in accordance with law as if the provisions of sections 18 and 19 of the principal Act as amended by this Act had been in force at all material time when such interest was waived or the deferment of payment was granted.