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(1) The Gujarat Tax on Luxury Commodities Act, 1995 (Guj. 14 of 1995) is hereby repealed.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