THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 1982
PART IV
Acts at 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 30th March, 1982 is hereby published for general information.
J. P. VASAVADA,
Joint Secretary to the Government of Gujarat,
Legal Department.
GUJARAT ACT NO. 15 OF 1982
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 30th March, 1982).
An Act further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Thirty-third Year of the Republic of India as follows:—
Short title and commencement
1. (I) This Act may be called the Gujarat State Tax on Professions, Trade, Callings and Employments (Amendment) Act, 1982.
(2) It shall come into force on the 1st April, 1982.
Amendment of Schedule I to President’s Act No.11 of 1976
2. In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, in Schedule I, for the entry 2, the following entry shall be substituted, namely:—
“2. (1) (a) Legal practitioners including solicitors and notaries public.
(b) Medical practitioners including medical consultants and dentists.
(c) Technical and professional Consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants.
(d) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors, registered or licensed under the Insurance Act, 1938 (4 of 1938).
(e) Plumbers—
where the standing in the profession or calling of any of the persons mentioned above in a city, municipal borough or local area, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette is more than 50,000 is—
(i) upto five years
|
Nil
|
(ii) more than five years but not more than ten years
|
Rs.150 every year
|
(iii) more than ten years
|
Rs.250 every year
|
Explanation 1.—For the purpose of determining the standing in the profession or calling of any person mentioned in this entry in any city, municipal borough or locus area the previous standing of such person in any area in the State shall be taken into account.
Explanation 2.-For the purposes of this entry,—
(a) the expression “municipal borough” means a municipal borough as constituted from time to time or deemed to be constituted under the Gujarat Municipalities Act, 1963 and where the population of such borough as ascertained at the last preceding census and notified by the State Government in the Official Gazette is more than 50,000 includes the area adjoining to such municipal borough to the extent of three kilometers from its limits;
(b) the expression “local area” means—
(i) a notified area as constituted from time to time or deemed to be constituted under the Gujarat Municipalities Act, 1963.
(ii) a cantonment as declared from time to time under the Cantonments Act, 1924.
(2) Nothing in this entry shall apply to a person whose annual income exclusively earned out of the profession or calling or both of them in the year immediate preceding does not exceed Rs. 10,000.”. |
