Gujarat Sales Tax (Amendment) Act, 1986*
| [Gujarat Act No. 3 of 1986] | [3rd February, 1986] |
An Act further to amend the Gujarat Sales Tax Act, 1969.
It is hereby enacted in the Thirty-Seventh Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 3rd February, 1986 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1986.
(2) It shall be deemed to have come into force on the 6th December, 1985.
2. Amendment of section 42 of Guj. 1 of 1970.- In the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) (hereinafter referred to as "the principal Act"), in section 42, in sub-section (1), after clause (a), the following clause shall be inserted, namely:-
"(aa) Notwithstanding the expiry of the period specified in clause (a), an order of assessment for Samvat Year 2038, calendar year 1982 or, as the case may be, financial year ending on the 31st March, 1983, or part of any such year may be made under sub-section (3) or (4) of section 41 at any time not later than the end of Samvat Year 2042, calendar year 1986 or, as the case may be, financial year ending on the 31st March, 1987.".
3. Repeal and savings.- (1) The Gujarat Sales Tax (Amendment) Ordinance, 1985 (Guj. Ord. 20 of 1985) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.