Gujarat Sates Tax (Amendment) Act, 1981*
| [Gujarat Act No. 3 of 1981] | [23th February, 1981] |
An act further to amend the Gujarat Sales Tax Act, 1969.
It is hereby enacted to the Thirty-second Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 23rd February, 1981 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Sates Tax (Amendment) Act, 1981.
(2) It shall be deemed to have come into force on the 5th January, 1981.
2. Amendment of section 2 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 2,-
(1) for the words "In this Act, unless the context otherwise requires", the following shall be substituted, namely:-
"In this Act, unless the context otherwise requires,-
(1A) "additional tax" means the additional tax levied under section 4A;";
(2) in clause (32), the following shall be added at the end, namely:-
"but does not include additional tax;".
3. Amendment of section 4A of Guj. 1 of 1970.- In the principal Act, in section 4A, after sub-section (2), the following sub-section shall be inserted, namely:-
"(3)(a) Notwithstanding any judgement; decree, or order of any court, tribunal or other authority, no additional tax levied under sub-section (1) shall be or shall be deemed ever to have been, construed as partaking of the character of sales tax, general sales tax or, as the case may be, purchase tax, on which it is levied; and
(b) for the avoidance of any doubt it is hereby declared that the additional tax shall be and shall be deemed? always to have been distinct from sales tax, general sales tax or as the case may be, purchase tax.".
4. Amendment of section 49 of Guj. 1 of 1970.- In the principal Act in section 49, sub-section (2), for the words "any tax" the words "the tax" shall be substituted.
5. Repeal and saving.- (1) The Gujarat Sales Tax (Amendment) Ordinance 1981 is hereby repealed.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.