Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1999*
| [Gujarat Act No. 5 of 1999] | [26th March, 1999] |
AN ACT further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Fiftieth Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 26th March, 1999 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 1999.
(2) It shall come into force on the 1st April, 1999.
2. Amendment of Schedule I to 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 1, for the entry at Sr. No. 4 and the Explanations and Exemptions thereunder, the following entry shall be substituted, namely:-
| 1 | 2 | 3 |
| "4. | Firms registered under the Indian Partnership Act, 1932 which are engaged in any professions, trades or callings. | Rs. 1800 every year.". |