Gujarat act 018 of 1981 : Gujarat State Tax on Professions, Trades Callings and Employments (Amendment) Act, 1981

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat State Tax on Professions, Trades Callings and Employments (Amendment) Act, 1981.

(2) It shall be deemed to have come into force on the 1st April, 1981.

Section 2. Amendment of section 11 of President's Act No. 11 of 1976

2. Amendment of section 11 of President's Act No. 11 of 1976.- In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (Act No. 11 of 1976) (hereinafter referred to as "the principal Act"), in section 11, for sub-section (2) the following shall be substituted, namely:-

"(2) For the purpose of effecting recovery of the amount of tax, penalty, interest or fees due from any person by or under the provisions of this Act, as arrears of land revenue,-

(i) the Commissioner of Profession Tax, the Additional Commissioners of Profession Tax and the Deputy Commissioners of Profession Tax shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land-Revenue Code, 1879;

(ii) the Assistant Commissioners of Profession Tax shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in civil jail) and perform all the duties of the Assistant or Deputy Collector under the said Code;

(iii) the Profession Tax Officers shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code;

(iv) the Profession Tax Inspectors shall have and exercise all the powers of the Profession Tax Officer in clause (iii) of this sub-section (except the powers of confirmation of sale).

(3) Every order passed in exercise of the powers conferred by sub-section (2) shall, for the purpose of sections 13, 14, 15 and 25 be deemed to be an order passed under this Act.".

Section 3. Insertion of new section 19A in President' Act No. 11 of 1976

3. Insertion of new section 19A in President' Act No. 11 of 1976.- In the principal Act, after section 19, the following section shall be inserted, namely:-

"19A. Remission of taxes.- (1) Subject to such conditions as it may impose the State Government may, if it is necessary so to do in the public interest or to grant concession in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially, the whole or any part of the tax payable in respect of any period by any person or any class of persons.

(2) The Commissioner may, in such circumstances and subject to such conditions and limits as may be prescribed, remit the whole or any part of the tax payable in respect of any period by any person or any class of persons."

Section 4. Amendment of Schedule I of President's Act No. 11 of 1976

4. Amendment of Schedule I of President's Act No. 11 of 1976.- In the principal Act, in Schedule I, in entry 6, for items (iii) and (iv), the following hem shall be substituted, namely:-