THE GUJARAT SALES TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2002
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 31st March, 2002 is hereby published for general information.
V.M. KOTHARE,
Secretary to the Government of Gujarat
Legislature and Parliamentary Affairs Department.
GUJARAT ACT NO. 4 OF 2002
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette”, on the 31st March, 2002).
An Act further to amend the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
It is hereby enacted in the Fifty-third 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, 2002.
(2) It shall come into force on the 1st April, 2002.
Amendment of Schedule I to President’s Act 11 of 1976
2. In the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, in Schedule I, in entry at Sr. No.2, in clause (I),-
(1) item (e) shall be deleted;
(2) after item (g), the following items shall be added, namely:-
“(h) Automobile Brokers.
(i) Tour Operators or Travel Agents.
(j) Cable TV Operators.
(k) Film Distributors.
(l) Owners of Advertising Agencies.
(m) Owners of Tuition Classes or Tutorial Institutions.
(n) Owners of Institutes or Service Providers engaged in compute education or training, or online information and database service through computer network.
(o) Owners of Driving Schools.
(p) Owners of Marriage Halls and Party Halls.
(q) Angadia or Courier Service Providers.
(r) Owners of Health Clubs and Recreation Clubs.”. |
