THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 1985
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 by the Governor on the 1st August, 1985 is hereby published for general information.
J. P. VASAVADA,
Secretary to the Government of Gujarat,
Legal Department,
GUJARAT ACT No. 15 OF 1985
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette” on the 2nd August, 1985).
AN ACT
further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
It is hereby enacted in the Thirty-sixth 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, 1985.
(2) It shall be deemed to have come into force on the 1st April, 1985.
Amendment of Schedule I of President’s Act No.11 of 1976
2. In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, in Schedule I.—
(1) for 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 specified area is—
(i) upto five years
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Nil
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(ii) more than five years but not more than ten years
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Rs.150 every year
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(iii) more than ten years
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Rs.250 every year
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Explanation I.—For the purpose of determining the standing in the profession or calling of any person mentioned in this entry in any specified area the previous standing of such person in any other area in the State shall be taken into account.
Explanation II.—For the purposes or this entry “specified area” means—
(a) a city,
(b) (i) a municipal In rough, or
(ii) a local area
the population of which as ascertained in the last preceding census is more than 25,000;
(c) (i) a district headquarter or
(ii) a taluka headquarter irrespective of its population.
Explanation-III.—In Explanation II—
(a) 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;
(b) the expression “district headquarter” means a city, town or village where the office of a Collector who exercises throughout the district all the powers and discharges all the duties conferred and imposed on a Collector under the Bombay Land Revenue Code, 1879, is situate;
(c) the expression “taluka headquarter” means a city, town or village where the office of the Mamlatdar entrusted with the local revenue jurisdiction of a taluka, is situate;
(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 immediately preceding does not exceed Rs. 10,000.”;
(2) for entry 5, the following entry shall be substituted, namely:—
“5. Employers of establishments as defined in the Bombay Shops and Establishments Act, 1918 (Born. 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
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Rs.250/- every year
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(ii) a municipal borough, the population of which as ascertained at the last preceding census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometres from its limits
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Rs.200 every year
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(iii) a specified area
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Rs.150 every year
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Explanation 1.—For the purposes of item (iii) of this entry and item (iii) of entry 8, “specified area” means—
(a) (i) a municipal borough, or
(ii) a local area
the population of which as ascertained in the last preceding census is more than 25,000 but not more than 1,00,000;
(b) (i) a district headquarter or
(ii) a taluka headquarter
not falling under either a City referred to in item (i) or a municipal borough referred to in item (ii) of this entry and entry 8;
Explanation-II.—In Explanation I—
(a) 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;
(b) the expression “district headquarter” means a city, town or village where the office of a Collector who exercises throughout the district all the powers and discharges all the duties conferred and imposed on a Collector under the Bombay Land Revenue Code, 1879, is situate;
(c) the expression “taluka headquarter” means a city, town or village where the office of the Mamlatdar entrusted with the local revenue jurisdiction of a taluka, is situate.;”
(3) for entry, 8 the following entry shall be substituted, namely:—
“8. Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1947)—
(i) in a City
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Rs.250/- every year
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(ii) in a municipal borough, the population of which as ascertained at the last preceding census is more than 1,00,000 and in the area adjoining such municipal borough to the extent of 3 kilometres from its limits
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Rs.200/- every year
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(iii) in a specified area
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Rs.150 every year
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