Gujarat act 012 of 1990 : Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1990

Preamble

Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1990*

[Gujarat Act No. 12 of 1990][31st July, 1990]

AN ACT further to amend the Gujarat State Tax on Professions, Trades, Cuttings and Employments Act, 1976.

It is hereby enacted in the Forty-first Year of the Republic of India as follows:-

* Received the Assent of the Governor on the 31st July, 1990 is hereby published for general information.

Preamble

Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1990*

[Gujarat Act No. 1 of 1990][29th January, 1990]

AN ACT further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.

It is hereby enacted in the Fortieth Year of the Republic of India as follows:-

* Received the Assent of the Governor on the 29th January, 1990 is hereby published for general information.

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, 1990.

(2) It shall be deemed to have come into force on the 1st April, 1990.

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

2. Deletion of section 11A 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) (hereinafter referred to as "the principal Act"), section 11A shall be deleted.

Section 3. Substitution of Schedule 1 to President's Act 11 of 1976

3. Substitution of Schedule 1 to President's Act 11 of 1976.- In the principal Act, for Schedule I, the following Schedule shall be substituted, namely:-

"SCHEDULE I

[See section 3 and section 5(3)]

Rates of Tax on Professions, Trades, Callings and Employments.

Sr. No. Class of persons Rate of tax
1 2 3
1 Salary and wage earners, whose monthly salaries or wages are-
(i) less than Rs. 1,000 Nil.
(ii) Rs. 1,100 or more but less than Rs. 1,500 Rs. 10 per month
(iii) Rs. 1,500 or more but less than Rs. 2,000 Rs. 15 par month.
(iv) Rs. 2,000 or more Rs. 20 per month.

Explanation I.- Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month.

Explanation II.- Where a Person ceases to be a salary or wage earner before the end of any month, his liability to pay the tax for that month shall he proportionately reduced.

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

(b) Medical practitioners including medical consultants and dentists.

(c) Technical Mid professional consultants, including Architects, Engineer, 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, 1938 (4 of 1938).

(e) Plumbers.

(f) All contractors other than building contractors.

(g) Commission agents, Dalals and brokers other than estate brokers-

Where the standing in the profession or calling of any of the persona mentioned above is-

(i) upto five years. Nil.
(ii) more than five years but not more than ten years Rs. 150 every year.
(iii) more than ten years Rs. 250 every year.

(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.

3.(i) Members of Associations recognised under the Forward Contracts (Regulation) Act, 1952 (74 of 1952). Rs. 250 every year.
(ii) Members of stock exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (??? of 1956). Rs. 250 every year.
(iii) Owners of oil pumps and service stations and where any oil pumps and service stations are, leased, the lessees thereof. Rs. 250 every year.
(iv) Licenced, foreign liquor vendors and employers of residential and theaters, as defined in the Bombay Shops and Establishments Act, 1948. Rs. 250 every year.
(v) Companies registered under the Companies Act, 1956 (Bom. LXXIX of 1956) and engaged in any profession, trade or calling. Rs. 250 every year.
(vi) Individuals or institution conducting chit funds (I of 1956). Rs. 250 every year.
(vii) Banking companies as defined, in the Banking Regulation Act, 1949 (10 of 1949). Rs. 250 every year.
(viii) Co-operative societies registered or deemed to be registered under the Gujarat Co-operative Societies Act, 1961- (Guj. X of 1962).
(a) State level societies and district level societies engaged in any profession, trade or calling. Rs. 250 every year.
(b) Co-operative sugar factories and Co-operative spinning mills. Rs. 250 every year.
(ix) Estate agents or estate brokers or building contractors. Rs. 250 every year.
(x) Owners of video parlours or video libraries or both, and where any video parlours or video libraries or both are leased, the lessees thereof. Rs. 250 every year.
4. Partners of firms registered under the Indian Partnership Act, 1932, (IX of 1932) which are engaged in any professions, trades or callings. Rs. 250 every year.

Explanation I.-Where partners of a firm registered under the Indian Partnerships Act, 1932 (IX of 1932) are liable to pay tax under this entry, the firm shall not be liable to pay tax under entries 2 and 3 and entries 5 to 10 of the Schedule.

Explanation II.-The liability of a partner to pay tax shall be limited to the extent of such liability of the firm of which he is a partner, to pay tax, as would have arisen under any of those entries if the firm had not been exempt under this Explanation (IX of 1932).

Exemptions-(1) Where the prescribed authority, certifies that in a preceding year the annual gross turnover of all sales or of all purchases of a firm which, is registered under the Indian Partnerships Act, 1932 (IX of 1932) and which is a dealer as defined in the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) has not exceeded one lakh of rupees, the partners of such firm shall be not liable to pay tax for the year.

(2) Where the prescribed authority certifies that the income of partner of a firm, which is not a dealer as defined in the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) from any profession, trade or calling carried on by such firm, during the preceding year has not exceeded ten thousand rupees, such partner shall not be liable to pay tax for the year.

5. Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948) (not being dealers covered by entry 7). Rs. 250 every year.
6. Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. XXXIX of 1948) (not being dealers covered by entry 7), where on an average employees employed in the establishment during a year are more than five per day, if the establishment is situated in,-
(i) a city Rs. 250 every year.
(ii) a municipal borough the population of which as ascertained at, the last preceding census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometers from its limits. Rs. 200 every year.
(iii) a specified area Rs. 150 every year.

Explanation I.-For the purposes of item (iii) of this entry and item (iii) of entry 9; the expression "specified area" means-

(a)(i) a municipal borough, or

(ii) a local area

the population of which as ascertained at 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 or, as the case may be, entry 9.

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 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 through out the district all the powers and discharges all the duties conferred and imposed on a Collector under the Bombay Land Revenue Code, 1879 (Bom. V of 1879) is situated.

(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 situated.

7. Dealers as defined in the Gujarat Sales Tax Act, 1969, whose annual Gross turnover of all sales or of all purchases is-

(i) not more than Rs. 50,000 Nil.
(ii) more than Rs. 50,000 but not more than Rs. 2,50,000 Rs. 150 every year.
(iii) more than Rs. 2,50,000 Rs. 250 every year.

Explanation.-For the purpose of this entry, the term "year" shall mean the year as defined in clause (37) of section 2 of the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970).

8. Holders of permits for transport vehicles granted under the Motor Vehicles Act, 1988 (50 of 1988) which are used or adapted to be used for hire ox reward. Where any, such person holds permits for more than two transport vehicles buses, taxis, trucks or three wheelers goods vehicles. Rs. 50 every year per Vehicle: provided that the total amount payable by the same holder shall not exceed Rs. 250 in any year.

Explanation.-Persona residing together as members of one family and holding separate permits shall be deemed to be one person for the purposes of this entry.

9. Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. LIX of 1949)-
(i) in a city. Rs. 250 every year.
(ii) in a municipal borough the population of which as ascertained at the last preceding census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometers from its limits. Rs. 200 every year.
(iii) in a specified area. Rs. 150 every year.
10. Persons other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings or employments and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3. Such amount not exceeding Rs. 150 every year as may be specified in the said notification.

Explanation.-For the purposes of this Schedule-

(i) "City" means a city as constituted from time to time under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. XXXI of 1949) and includes the area adjoining such city to the extent of 5 kilometers from its limits;

(ii) "municipal borough" means a municipal borough as constituted from time to time or deemed to be constituted under the Gujarat Municipalities Act, 1963 (Guj. XXXIV of 1964).

Exemptions: The following persona shall be exempted from payment of tax under any of the entries 2 to 10 of this Schedule-

(1) Companies in respect of which orders for winding up are passed under the Companies Act, 1956, (1 of 1956) from the, date of such orders.

(2) Co-operative societies under liquidation from the date of the commencement of liquidation proceedings.

(3) A primary co-operative society, the members of which are workers who are carrying on the activity of the society by their own labour.".

Section 4. Repeal and savings

4. Repeal and savings.- (1) The Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Ordinance, 1989 (Guj. Ord. 5 of 1989) 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.

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, 1990.

(2) It shall be deemed to have come into force on the 1st April, 1989.

Section 2. Amendment of section 8 of President's Act No. 11 of 1976

2. Amendment of section 8 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. II of 1976) (hereinafter referred to as "the principal Act"), in section 8, to sub-section (2), the following proviso shall be added, namely:-

"Provided that the tax payable under clause (a) may, for the year ending on the Slat March, 1990, he paid on or before the 30th day of November, 1989."

Section 3. Amendment of Schedule I to President's Act No. 11 of 1976

3. Amendment of Schedule I to President's Act No. 11 of 1976.- In the principal Act, in Schedule I,-

(1) in entry 2, in clause (1), in column 3, for the letters and figures "Rs. 750", the letters and figure "Rs. 600" shall be substituted;

(2) in entry 3,

(a) for item (iii), the following item shall be substituted, namely:-

"(iii)(a) Owners of oil pumps with or without service stations and where any such oil pump is leased, the lessee thereof Rs. 1000 every year.
(b) Owners of service stations and where any service station is leased, the lessee thereof Rs. 500 every year.";

(b) in item (iv), the words "residential hotels and" shall be deleted;

(c) after item (iv), the following item shall be inserted, namely:-

"(iv-a) Employers of residential hotels as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948)-

(i) having less than 20 beds Rs. 600 every year.
(ii) having 20 but not more than 50 beds Rs. 1000 every year.
(iii) having more than 50 beds Rs. 2000 every year.";

(3) in entry 4,

(a) in clause (a), for items (ii) and (iii), the following item shall be substituted, namely:-

"(ii) more than five years. Rs. 600 every year";

(b) in clause (b), for items (ii) and (iii), the following item shall be substituted, namely;-

"(ii) more than five years. Rs. 600 every year.";

(c) in clause (c), for items (ii) and (iii), the following item shall be substituted, namely:-

"(ii) more than five years. Rs. 400 every year.";

(4) in entry 6, in Explanation I, after the words, brackets and figured "item (iii) of this entry", the words, brackets and figures, "and item (iii) of entry 9" shall be inserted;

(5) for entry 9, the following entry shall be substituted, namely:-

1 2 3
"9 Money-lenders licensed under the Bombay Money Leaders Act, 1946 (Bom. XXXI of 1947)-
(i) in any City. Rs. 750 every year.
(ii) in a municipal borough the population of which as ascertained in the, last preceding census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometers from its limits. Rs. 500 every year.
(iii) in a specified area. Rs. 250 every year.".
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