Gujarat act 015 of 1985 : Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1985

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, 1985.

(2) It shall be deemed to have come into force on the 1st April, 1985.

Section 2. Amendment of Schedule 1 of President's Act No. 11 of 1976

2. Amendment of Schedule 1 of President's Act No. 11 of 1976.- In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976), in Schedule I,-

(1) for entry 2, the following entry shall be substituted, namely:-

"2.(1)(a) Legal practitioners including solicitors and notaries public.

b) Medical practitioners including medical consultant and dentists,

(c) Technical and professional Consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants.

(d) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors, registered or licensed under the Insurance. Act, 1933 (4 of 1938).

(e) Plumbers-

where the standing in the profession or calling of any on the persons mentioned above in a specified area is-

Explanation I- For the purpose of determining the standing in the profession or cuing a any person mentioned in this entry in any specified area the previous standing of such person in any other area in the State shall be taken into account.

Explanation II.- For the purposes of this entry "specified area" means-

(a) a city,

(b)(i) a municipal borough, or

(ii) a local area

the population of which as ascertained in the last preceding census is more than 25,000;

(a)(i) a district headquarter or

(ii) a taluka headquarter

irrespective of its population.

Explanation III.- In Explanation II-

(a) the expression "local area" means-

(i) a notified area as constituted from time to time or deemed to be constituted under the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).

(ii) a cantonment as declared from time to time under the Cantonments Act, 1924 (11 of 1924);

(b) the expression "district headquarter" means a city, town or village where the office of a Collector who exercises throughout the district all the powers and discharges all the duties conferred and imposed on a Collector under the Bombay Land Revenue Code, 1879 (Bom. I of 1979), is situate;

(c) the expression "taluka headquarter" means a city, town or village where the office of the Mamlatdar entrusted with the local revenue jurisdiction of a taluka, is situate;

(2) Nothing in this entry shall apply to a person whose annual income exclusively earned out of the profession or calling or both of them in the year immediately preceding does not exceed Rs. 10,000.";

(2) for entry 5, the following entry shall be substituted, namely:-

"5. Employers of establishments as defined in the Bombay Shops and Establishments Act, 1918 (Bom. XXXIX of 1918) (not being dealers covered by entry 6), where on an average employees employed in the establishment during a year are more than five per day,-

if the establish merit is situated in-

Explanation I.- For the purposes of item (iii) of this entry and item (iii) of entry 8, "specified area" means-

(a)(i) a municipal borough, or

(ii) a local area

the population of which as ascertained in the last preceding census is more than 25,000 but not more than 1,00,000;

(b)(i) a district headquarter or

(ii) a taluka headquarter

not falling under either a City referred to in item (i) or a municipal borough referred to in item (ii) of this entry and entry 8;

Explanation II- In Explanation-I-

(a) the expression "local area" means-

(i) a notified area as constituted from time to time or deemed to be constituted under the Gujarat Municipalities Act, 1963 (Guj. 34 of 1963),

(ii) a cantonment as declared from time to time under the Cantonments Act, 1924 (11 of 1924);

(b) the expression "district headquarter" means a city, town or village where the office of a Collector who exercises throughout the district all the powers and discharges all the duties conferred and imposed on a Collector under the Bombay Land Revenue Code, 1879 (Bom. 1 of 1879), is situate.

(c) the expression "taluka headquarter" means a city, town or village where the office of the Manilatdar entrusted with the local revenue jurisdiction of a taluka, is situate.";

(3) for entry 8, the following entry shall be substituted, namely

"8 Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1917)-