THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 1977
PART IV
Acts of the Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor.
The following Act of the Gujarat Legislature having been assented to by the Governor on the 2nd August, 1977 is hereby published for general information.
S. L. TALATI,
Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 17 OF 1977
(First published aver having received the assent of the Governor in the “Gujarat Government Gazette” on the 4th August, 1977).
An Act to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in Twenty-eighth Year of the Republic of India as follows:—
Short title and commencement
1. (1) This Act may be called the Gujarat State Tax on Professions, Trades, Short title Callings and Employments (Amendment) Act, 1977.
(2) It shall be deemed to have come into force on 1st April, 1977.
Amendment of section 2 of President’s Act No.11 of 1976
2. In section 2 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (hereinafter referred to as “the principal Act”), clause (g), after the words and figures “the Income-Tax Act, 1961”, the words “but does not include any form of bonus or gratuity” shall be inserted.
Amendment of section 4 of President’s Act No.11 of 1976
3. In section 4 of the principal Act, after the proviso the following further proviso shall be inserted namely:—
“Provided further that where any person earning a salary or wage, who is
covered by entry 1 of Schedule I,—
(a) is also covered by one or more other entries in Schedule I and the rate of tax specified under such other entry, or if he is covered by more than one other entry, the highest of the rates of tax specified under those entries, is more than the rate of tax specified under entry 1 in that Schedule by which he is covered; or
(b) is simultaneously engaged in employments of more than one employer,
and such person furnishes to his employer or employers a declaration in the proscribed form to the effect that he has obtained a certificate of enrolment under sub-section (2) of section 5 and that he shall pay the tax himself, no deduction or payment of tax shall be made by the employer or employers under this section and such employer or employers, as the case may be, shall not be liable to pay the tax on behalf of such person.”.
Amendment of section 6 of President’s Act No.11 of 1976
4. In section 6 of the principal Act, for sub-section (1), the following sub‑
section shall be substituted, namely:—
“(1) Every employer registered under this Act shall furnish to the prescribed authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof:
Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such employer from furnishing such return or permit any such employer,—
(i) to furnish them for such different periods, or
(ii) to furnish a consolidated return relating to all or any of the places of work of the employer in the State where such employer ordinarily carries on his employment, for the said period or for such different periods,
as he may direct, to the prescribed authority.”.
Insertion of new section 26A in President’s Act No.11 of 1976
5. After section 26 of the principal Act, the following section shall be inserted, namely:—
Power to exempt
“26A. (1) Subject to such conditions as it may impose, the State Government may, if it considers it necessary so to do in the public interest, by notification in the Official Gazette, exempt any class of persons from payment of the whole or any part of the tax payable snider the provisions of this Act.
(2) Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as may be after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make during the session in which it is so laid or the session immediately following.
(3) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.”.
Amendment of section 27 of President’s Act No.11 of 1976
6. In section 27 of the principal Act, in sub-section (2),—
(i) for clause (a), the following clause shall be substituted, namely:—
“(a) the manner in which an employer referred to in the first proviso to sub-section (1) of section 4 shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1);”;
(ii) for clause (d), the following clauses shall be substituted, namely:—
“(d) the authority to which, the form in which, the periods for which, and the dates by which, a registered employer shall furnish a return under sub-section (1) of section 6;
(dd) the terms and conditions subject to which the Commissioner may exempt an employer from furnishing return or permit, under the proviso to sub-section (1) of section 6;”.
Amendment of Schedule I of President’s Act No.11 of 1976
7. In Schedule I of the principal Act,—
(1) in entry 2,
(a) in column 2, in clause (b), after the words “medical consultants”, the words “and dentists” shall be inserted ;
(b) for sub-clauses (A), (B) and (C), the following sub-clauses shall be substituted, namely:—
“(A) in any City is—
(i) five years or less
(ii) more than five years but not more than ten years
(iii) more than ten years
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Nil
Rs.150/- per annum
Rs.250/- per annum
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(B) in a municipal borough the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometres from its limits, is—
(i) five years or less
(ii) more than five years but not more than ten years
(iii) more than ten years
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Nil
Rs.100/- per annum
Rs.200/- per annum
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(C) in a municipal borough the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 50,000 but not more than 1,00,000 and in the area adjoining such municipal borough to the extent of 2 kilometres from its limits, is—
(i) five years or less
(ii) more than five years not more than ten years
(iii) more than ten years
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Nil
Rs.75/- per annum
Rs.150/- per annum”;
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(2) for entries 4, 5 and 6, the following entries shall be substituted, namely:—
1
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2
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3
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“4.
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Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948) (not being dealers covered by entry 6).
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Rs.25/- per annum
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5.
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Employees of establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. XXXIX of 1948) (not being dealers covered by entry 6), where on an average employees employed in the establishment during a year are more than five per day,—
if the establishment is situated in—
(i) any City
(ii) a municipal borough, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometres from its limits
(iii) a municipal borough, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 50,000 but not more than 1,00,000 and in the area adjoining such municipal borough to the extent of 2 kilometres from its limits
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Rs.250/- per annum
Rs.200/- per annum
Rs.150/- per annum
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6
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Dealers as defined in the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) whose annual gross turnover of all sales or of all purchases is—
(i) not more than Rs.50,000/-
(ii) more than Rs.50,000/- but not more than Rs.2,50,000/-
(iii) more than Rs.2,50,000/- but not more than Rs.10,00,000/-
(iv) more than Rs.10,00,000/-
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Nil
Rs.150/- per annum
Rs.200/- per annum
Rs.250/- per annum.”;
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(3) in entry 7, in column 2, for the brackets and words “(trucks or buses)” the brackets and words “(buses, taxis, trucks or three wheeler goods vehicles)” shall be substituted;
(4) for entry 8, the following entry shall be substituted, namely:—
1
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2
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3
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“8.
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Money-lenders licenses under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1947)—
(i) in a City—
(ii) in a municipal borough, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometres from its limits
(iii) in a municipal borough, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census is more than 50,000 but not more than 1,00000 and I the area adjoining such municipal borough to the extent of 2 kilometres from its limits
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Rs.250/- per annum
Rs.200/- per annum
Rs.150/- per annum.”.
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