Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2006*
| [Gujarat Act No. 23 of 2006] | [31st March, 2006] |
AN ACT further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-
* Received the Assent of the Governor on the 31st March, 2006 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, 2006.
(2) It shall come into force on such date as the State Government may by notification in the Official Gazette, appoint.
2. Amendment of section 2 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"), in section 2:-
(1) after clause (e), the following clause shall be inserted, namely:-
"(ee) "prescribed authority" means an officer appointed under sub-section (1) of section 12;";
(2) in clause (i), for the words and figures "Gujarat Sales Tax Tribunal constituted under section 28 of the Gujarat Sales Tax Act, 1969". (Guj. 1 of 1970) the words and figures ‘Tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2005" (Guj. 1 of 2005) shall be substituted.
3. Amendment of section 9 of President's Act No. 11 of 1976.- In the principal Act, in section 9, in sub-section (1), for the words "two per cent.", the words "one and a half percent." shall be substituted.
4. Amendment of section 11 of President's Act No. 11 of 1976.- In the principal Act, in section 11, in sub-section (2) in clause (i), the brackets and words "(hereinafter in this section referred to as "the said Code"; shall be added at the end).
5. Amendment of section 12 of President's Act No. 11 of 1976.- In the principal Act, in section 12,-
(1) in sub-section (2),-
(a) for the words and figures "section 28 of the Gujarat Sales Tax Act, 1969" (Guj. 1 of 1970), the words and figures "section 19 of the Gujarat Value Added Tax Act, 2003" (Guj. 1 of 1970) shall be substituted:
(b) for the figures "28", the figures "19" shall be substituted;
(2) in sub-section (3), for the words "District Panchayat", the word "Panchayat" shall be substituted;
(3) in sub-section (4), for the word, "officer", the words "officer or employee" shall be substituted;
(4) after sub-section (4), the following sub-section shall be inserted, namely:-
"(4A) The amount of tax collected by the Collecting Agent shall be credited to the Consolidated Fund of the State.";
(5) for sub-section (5), the following sub-section shall be substituted, namely:-
"(5) Where the State Government appoints Municipal Corporation. Municipality or Panchayat as its Collecting Agent under sub-section (3), there shall be paid to the Collecting Agent such percentage of the amount of tax collected by it as the State Government may by order in writing, determine."
6. Amendment of section 26 of President's Act No. 11 of 1976.- In the principal Act in section 26, in sub-section (2), for the words "to him", the words, brackets and figures "to him or to the officer authorised by the Collecting Agent under sub-section (4) of section 12" shall be substituted.
7. Amendment of section 27 of President's Act No. 11 of 1976.- In the principal Act, in section 27, in sub-section (2), in clause (f), for the word "officer", the words "officer or employee" shall be substituted.
8. Amendment of Schedule 1 to President's Act No. 11 of 1976.- In the principal Act in Schedule 1, in entry 7:-
(1) for the words and figure "Gujarat Sales Tax Act, 1969", (Guj. I of 1970) the words and figures "Gujarat Value Added Tax Act, 2005" (Guj. I of 2005) shall be substituted;
(2) the Explanation shall be deleted.