THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 1978
PART IV
Acts of the Gujarat Legislature and Ordinance promulgated and
Regulations made by the Governor.
The following Act of the Gujarat Legislature having been assented to by the Governor on the 31st March, 1978 is hereby published for general in formation.
S. L. TALATI,
Secretary to the Government of Gujarat,
Legal Department.
GUJARAT ACT NO. 20 OF 1978
(First published after having received the assent of the Governor in the Gujarat Government Gazette on the 31st March 1978).
An Act further to a mend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Twenty-ninth 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, Callings and Employments (Amendment) Act, 1978.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 5 of President’s Act No.11 of 1976
2. In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1978 (hereinafter referred to as “the principal Act”), in section 5,—
(1) in sub-section (4), after the words “within such period from the date of commencement his profession, trade, calling or employment”, the words “or, as the case may be, within such period from the date of his becoming liable to pay tax” shall be inserted;
(2) in sub-section (5), for the words “has wilfully failed”, the words “has without reasonable cause failed” shall be substituted.
Amendment of section 6 of President’s Act No.11 of 1976
3. In the principal Act, in section 6, in sub-section (3), for the words “has wilfully failed”, the words “has without reasonable cause failed” shall be substituted.
Amendment of section 7 of President’s Act No.11 of 1976
4. In the principal Act, in section 7, in sub-section (3), for the words “has wilfully failed”, the words “has without reasonable cause failed” shall be substituted.
Insertion of new section 7A in President’s Act No.11 of 1976
5. In the principal Act, after section 7, the following new section shall be inserted, namely:—
Assessment of other persons
“7A. (1) If a person liable to obtain a certificate of enrolment under sub-section (2) of section 5 has failed to get himself enrolled or, being enrolled, has failed, to make payment of the whole or any part of the amount of tax as required by or under this Act, the prescribed authority shall, after giving such person a reasonable opportunity of being heard, and after holding such enquiry as he deems fit, or otherwise, determine the amount of tax due from him, and if such amount cannot be determined properly on the basis of the available material, determine the same to the best of his judgment.
(2) The amount of tax due as so determined shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.”.
Substitution of section 11 of President’s Act No.11 of 1976
6. In the principal Act, for section 11, the following sections shall be substituted, namely:—
Recovery of tax etc. as arrears of land revenue
“11. (1) All arrears of any tax, penalty, interest or fees due under this Act from any person shall be recoverable as arrears of land revenue.
(2) The State Government may, by general or special order, published in the Official Gazette, authorise any officer not below the rank of a Profession Tax Officer, to exercise, for the purpose of effecting recovery of the amount of tax, penalty, interest of fees, due from any person under this Act, the powers of the Collector under the Bombay Land Revenue Code, 1879, to recover as arrears of land revenue.
State Employment Promotion Fund
11A. (1) For the purpose of providing for the cost of measures that may be evolved and implemented by the State Government for dealing effectively with the problems relating to the removal of unemployment and under-employment in the State of Gujarat, there shall be established with effect on and from the 1st April, 1978 a Fund to be called the Gujarat State Employment Promo Fund (hereinafter referred to as “the said Fund”).
(2) The proceeds of the profession tax, penalties (other than fines), interest and fees paid or recovered under this Act in the year commencing on the 1st April, 1978 and in every succeeding year thereafter shall first be credited to the Consolidated Fund of the State and after deduction of the expenses of their collection and recovery as determined by the State Government and the amounts of grants made to the local authorities under section 29, from the amount so credited, the remaining amount shall, under appropriation duly made by law in this behalf, be entered in, and transferred to, the said Fund.
(3) Any amount transferred to the said Fund under sub-section (2) shall be charged on the Consolidated Fund of the State.
(4) The amount in the said Fund shall be expended for the purpose mentioned in sub-section (1), in such manner and subject to such conditions as may be prescribed.
(5) The said Fund shall be held and administered on behalf of the Government of Gujarat by an officer not below the rank of a Secretary to the Government of Gujarat, subject to such general or special directions as may be given in writing by the State Government from time to time.”.
Amendment of section 12 of President’s Act No.11 of 1976
7. In the principal Act, in section 12, to sub-section (2), the following proviso shall be added, namely:—
“Provided that the Tribunal may with the previous sanction of the State Government, make separate regulations for the purpose of regulating its procedure and the disposal of its business, under this Act and the regulations so made shall be published in the Official Gazette.”.
Substitution of section 19 of President’s Act No.11 of 1976
8. In the principal Act, for section 19, the following section shall be substituted, namely:—
Refund of excess payment
“19. The prescribed authority shall refund to a person the amount of tax, penalty, interest or fee (if any), paid by such person in excess of the amount due from him under this Act. The refund may be made either by cash payment or, at the option of the person entitled to such refund, by deduction of such excess from the amount of tax, penalty, interest or fee due from him:
Provided that the prescribed authority shall first apply such excess towards the recovery of any amount due from such person in respect of which a notice under sub-section (4) of section 7 or, as the case may be, sub-section (2) of section 7A has been issued, and shall then refund the balance (if any).”.
Amendment of section 27 of President’s Act No.11 of 1976
9. In the principal Act, in section 27, in sub-section (2), in clause (a, for the words, brackets and figures “in the first proviso to sub-section (1) of section 4 the words and figure “in the first proviso to section 4” shall be substituted.
Amendment of Schedule I of President’s Act No.11 of 1976
10. In the principal Act, in Schedule I,—
(i) in entry 1, the following Explanations shall be added at the end, namely:—
“Explanation I: Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month.
Explanation 2.-Where a person ceases to be a salary or wage earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced.”;
(2) in entries 2 to 9 each, in column 3, for the words “per annum” wherever they occur the words “every year” shall be substituted, except as otherwise provided;
(3) in entry 3,—
(a) for item (iii), the following shall be substituted, namely:—
“(iii) Owners of oil pumps and service stations and where any oil pumps are service stations are leased, the lessees thereof Rs.250/- every year;”
(b) for entry (ix), the following entry shall be substituted, namely:—
“(ix) Partners of firms registered under the Indian Partnership Act, 1932, which are engaged in any professions, trades or callings. Rs. 250 every year;”
(4) in entry 6, the following Explanation shall be added at the end, namely;—
“Explanation:—For the purpose of this entry, the term “year” shall mean the year as defined in clause (37) of section 2 of the Gujarat Sales Tax Act, 1969”;
(5) in entry 7, in column 3, for the letters, figures and words “Rs. 250 per annum” the letters, figures and words “Rs. 250 in any year” shall be substituted:
(6) after the paragraph beginning with the words “Where a person” and ending with the words “applicable in his case”, occurring at the end, the following paragraph shall be added, namely:—
“A person covered by any of the entries 2 to 9 in this Schedule shall be liable to pay the amount of the tax which he is liable to pay in any year, irrespective of whether he is engaged in the profession, trade, calling or employment concerned during the whole of such year or any part thereof.”. |
