Gujarat act 003 of 2002 : Gujarat Sales Tax (Amendment) Act, 2002

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 2002.

(2) It shall come into force on the 1^st April, 2002.

Section 2. Amendment of section 2 of Guj. of 1970

2. Amendment of section 2 of Guj. of 1970.- In the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) (hereinafter referred to as the "the principal Act"), in section 2, in clause 21,-

(i) the figures "20, 21," shall be deleted;

(ii) for the words and figures "entries 1 and 7", the word and figure "entry 7" shall be substituted.

Section 3. Amendment of section 4A of Guj. 1 of 1970

3. Amendment of section 4A of Guj. 1 of 1970.- In the principal Act, in section 4A, in sub-section (1), for the words and figures "for a period of two years from the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2000 (Guj. 9 of 2000)", the words and figures "for the period beginning from the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2000 (Guj. 9 of 2000) and ending on the 28th February, 2003," shall be substituted.

Section 4. Amendment of section 30A of Guj. 1 of 1970

4. Amendment of section 30A of Guj. 1 of 1970.- In the principal Act, in section 30A, to sub-section (4), following proviso shall be added, namely:-

"Provided that where any registered dealer who failed to make an application under sub-section (2) within the period prescribed therefor but has applied before the 31st March, 2002, the Commissioner shall impose upon such dealer by way of penalty, a sum of rupees fifty for every day after the expiry of the period prescribed under sub-section (2), subject to maximum of rupees one thousand, for making such application after the prescribed period.".

Section 5. Amendment of section 31AA of Guj. 1 of 1970

5. Amendment of section 31AA of Guj. 1 of 1970.- In the principal Act, in section 30AA, after sub-section (2A), the following sub-section shall be inserted, namely:-

"(2B) Where any registered dealer fails to make an application as required under sub-section (2) of section 30A on or before the 31st March, 2002, the Commissioner shall cancel his registration with effect from the 1st April, 2002:

Provided that notwithstanding the cancellation of certificate of registration under this sub-section, the liability of the dealer shall continue in respect of any tax, penalty or interest for any period prior to the date of the order of the Commissioner cancelling the certificate of registration.".

Section 6. Amendment of section 41AA of Guj. 1 of 1970

6. Amendment of section 41AA of Guj. 1 of 1970.- In the principal Act, in section 41AA,-

(1) for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) Notwithstanding anything contained the sub-sections (2) and (3) of section 41, where any dealer has furnished the declarations or returns in respect of any specified period by such dates as prescribed therefor and paid the amount of tax due according to such declaration or return within the time prescribed by or under the Act and whose tax payable for the specified period to which the declaration or return relates does not exceed five, lakh rupees, the amount of tax due from the dealer in respect of such declaration or return shall, irrespective of whether a notice under sub-section (3) of section 41 is issued or not, be deemed to have been assessed, if the dealer at his option makes payment of the amount equal to five per cent, of the tax so payable for each specified period in the Government treasury on or before the 30th, September, 2002.";,…

(2) in sub-section (2), the words, brackets and letters "clause (a) or (b) of shall be deleted.

Section 7. Amendment of Schedule II Part A to Guj. 1 of 1970

7. Amendment of Schedule II Part A to Guj. 1 of 1970.- In the principal Act, in Schedule II, in Part A-

(1) in the entry at serial No. 73, in columns 3 and 4, for the words "Six paise", the words "Four paise" shall be substituted;"

(2) the entry at serial No. 133A shall be renumbered as sub-entry (i) of that entry and after the sub-entry (i) as so renumbered, the following sub-entry shall be added, namely:-

(3) in the entry at serial No. 140,-

(i) in sub-entry (ii), in columns 3 and 4, for the words ‘Twelve paise’, the words "Eight paise" shall be substituted;

(ii) in sub-entry (iii), in columns 3 and 4, for the words "Six paise", the words "Eight paise" shall be substituted;

(4) in the entry at serial No. 166, in columns 3 and 4, for the words "Six paise", the words "Four paisc" shall be substituted.