gujarat act 017 of 2006 : Tax on Luxury Commodities (Repeal) Act, 2006

Tax on Luxury Commodities (Repeal) Act, 2006

GUJARAT ACT 017 OF 2006

31 March, 2006

An Act to repeal the Gujarat Tax on Luxury Commodities Act, 1995.

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

Section 1. Short title and commencement

This Act may be called the Gujarat Tax on Luxury Commodities (Repeal) Act, 2006.

Section 2. Repeal and Savings

(1) The Gujarat Tax on Luxury Commodities Act, 1995 (Guj. 14 of 1995) is hereby repealed.

(2) Notwithstanding such repeal, any amount of tax collected by the stockists, prior to the repeal of the Act, shall be paid by such stockists into the Government treasury.

1. Received the Assent to by the Governor on the 31st March, 2006 is hereby published for general information.