THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 1999
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 26th March, 1999 is hereby published for general information.
KUM. H.K. JHAVERI,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO.5 OF 1999
(First published, after having received the assent of the Governor in the Gujarat Government Gazette on the 30th March, 1999)
An Act further to mend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Fiftieth 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, 1999.
(2) It shall come into force on the 1st April, 1999.
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 at Sr.No.4 and the Explanations and Exemptions thereunder, the following shall be substituted, namely:—
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“4.
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Firms registered under the Indian Partnership Act, 1932 which are engaged in any professions, trades or callings.
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Rs.1000 every year.”.
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