Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1984*
| [Gujarat Act No. 1 of 1984] | [17th February, 1984] |
An Act to amend the Gujarat Tax on Luxuries (Hotel and Lodging Houses) Act, 1977 for certain purposes.
It is hereby enacted in the Thirty-fifth Year of the Republic of India, as follows:-
* Received the Assent to by the Governor on the 17th February, 1984 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1984.
(2) It shall be deemed to have came into force on the 28th November, 1983.
2. Insertion of section 8A in Guj. 24 of 1977.- In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (Guj. 24 of 1977) (hereinafter referred to as "the principal Act"), after section 8, the following section shall be inserted, namely:-
"8A. Authorities for implementation of the Act.- (1)(a) For carrying out the purposes of this Act, the State Government may appoint;
(i) the Commissioner of Luxury Tax for the whole of the State of Gujarat; and
(ii) such number of other officers and persons (with suitable designations) as the State Government thinks necessary.
(b) An officer appointed under paragraph (ii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette, specify.
(c) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall, vest in the Commissioner of Luxury Tax.
(2) It shall be lawful for the Commissioner of Luxury Tax and an officer duly authorised by the Commissioner of Luxury Tax to have access to, and to cause production and examination of books, registers, accounts or other documents maintained or required to be maintained by a proprietor for the purposes of this Act and such proprietor shall, whenever called upon to do so, produce such books, registers, accounts or documents, for inspection by any such officer.
(3) The State Government may, by notification in the Official Gazette, delegate to the Commissioner of Luxury Tax the powers conferred on it by paragraph (ii) of clause (a) and by clause (b) of sub-section (1) and the Commissioner of Luxury Tax may exercise the powers so delegated to him subject to such conditions as may be specified in such notification.".
3. Amendment of section 10 of Guj. 24 of 1977.- In the principal Act, in section 10,-
(a) in sub-section (1),-
(i) the words "or on an application made in that behalf," shall be deleted;
(ii) the following proviso shall be inserted, namely:-
"Provided that no record of any proceeding of the Collector shall be called for-
(i) in a case where an appeal from the order passed therein has been made, when such appeal is pending, and
(ii) in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal."
(b) for sub-section (2), the following shall be substituted, namely:-
"(2) No order shall be revised under sub-section (1) after the expiry of two years from the date of such order.";
(c) after sub-section (2), the following shall be inserted, namely:-
"(2A) The Commissioner of Luxury Tax may, on the application of any aggrieved proprietor made in that behalf, exercise the powers of the State Government under sub-section (1):
Provided that no application under this sub-section by any aggrieved proprietor for revision of any order shall be entertained by the Commissioner after the expiry of two years from the date of such order unless the Commissioner is satisfied that the proprietor was prevented by sufficient cause from making the application within that period.
Explanation.-In computing the period of limitation for the purposes of sub-section (2) and (2A)-
(a) any period during which the record of any preceding has not been called for under the proviso to sub-section (1), and
(b) any period during which any proceeding under this section is stayed by an order of injunction of any Civil Court,
shall be excluded."
(d) in sub-section (3), for the words "by the State Government or, as the case may he, the designated officer" the words "by the State Government, the designated officer or, as the case may be, the Commissioner of Luxury Tax" shall be substituted;
(e) for sub-section (5), the following sub-section shall be substituted, namely:-
"(5) Where the Commissioner of Luxury Tax rejects any application for revision under this section, he shall record the reasons for such rejection.".
4. Repeal and saving.- (1) The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Ordinance, 1983 (Guj. Ord. 12 of 1983) in hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken order 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.