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Gujarat act 026 of 2006 : Gujarat Tax on Entry of Specified Goods into Local Areas (Second Amendment) Act, 2006

Preamble

Gujarat Tax on Entry of Specified Goods into Local Areas (Second Amendment) Act, 2006*

[Gujarat Act No. 26 of 2006][21st September, 2006]

An Act farther to amend the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001.

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

* Received the Assent to by the Governor on the 21st September, 2006 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 Tax on Entry of Specified Goods into Local Areas (Second Amendment) Act, 2006.

(2) It shall be deemed to have come into force on the 4th August, 2006.

Section 2. Amendment of Schedule to Guj. 22 of 2001

2. Amendment of Schedule to Guj. 22 of 2001.- In the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (Guj. 22 of 2001) (hereinafter referred to as "the principal Act"), in the Schedule, after entry at serial No. 7, the following entry shall be added, namely:-

1 2 3
"8 Yarn of all types except Nylon Yam, Polyester Viscose Yarn and Cotton Yarn. Four per cent."

Section 3. Repeal and saving

3. Repeal and saving.- (1) The Gujarat Tax on Entry of Specified Goods into Local Areas (Second Amendment) Ordinance, 2006 (Guj. Ord. 3 of 2006) is hereby repealed.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.