Short title and commencement:-
1. (1) This Act may be called the GUJARAT SALES TAX (SECOND AMENDMENT) ACT, 1983.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Insertion of new section 15A in Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), after section 15, the following new section shall be inserted, namely:-
Purchase tax payable on purchases of goods by certain dealers:-
“15A. Where-
(i) a recognized dealer purchases any goods specified in Schedule II or III other than prohibited goods, under a certificate given by him under clause (B) of sub-section (1) of section 13, or
(ii) a commission agent holding permit purchases any goods specified in Schedule II or III other than prohibited goods on behalf of his principal who is recognized under a certificate given by him under clause (C) of sub-section (1) of section 13.-
There shall be levied a purchase tax on the turnover of such purchases at the rate of one paise, in the rupee.”
Amendment of section 16 of Gujarat 1 of 1970:-
3. In the principal Act, in section 16, after sub-section (4), the following sub-section shall be added, namely:-
“(5) Where a dealer is liable to pay tax under this section, the purchase tax levied or leviable under section 15A shall be set off against the purchase tax payable under this section.”
Amendment of section 17 of Gujarat 1 of 1970:-
4. In the principal Act, in section 17,-
(1) in sub-section (1)-
(a) for the words, figures and letters “section 15, 16, 18, 19A or 19B”, the words, figures and letters “sections 15, 15A, 16, 18, 19A or 19B” shall be substituted;
(b) for the words, figures and letters “sections 15, 16, 18, 19A and 19B”, the words, figures and letters “sections 15, 15A, 16, 18, 19A and 19B” shall be substituted;
(2) in sub-section (2), for the words, figures and letters “section 15, 16, 18, 19A or 19B”, the words, figures and letters “15, 15A, 16, 18, 19A or 19B” shall be substituted.
Insertion of new section 30B in Gujarat 1 of 1970:-
Dealers to furnish security:-
“30B. (1) Where it appears necessary to the authority to which an application is made under section 29, 30 or 30A, for issue of certificate of registration, so to do for the proper realization of the tax, interest and penalty payable under this Act, it may by an order in writing and for the reasons to be recorded therein impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified for the aforesaid purpose.
(2) Where it appears necessary to the authority referred to in section 29 so to do for the proper realization of the tax, interest and penalty payable under this Act, it may, at any time while any certificate of registration (whether issued before or after the commencement of the Gujarat Sales Tax (Second Amendment) Act, 1983) is in force, by an order in writing and for reasons to be recorded therein, require the dealer to whom such certificate has been granted, to furnish in the prescribed manner and within such time as may be specified in the order such security or if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (1), such additional security, as may be specified in the order for the aforesaid purpose.
(3) No dealer shall be required to furnish any security under sub-section (1) or any security or additional security under sub-section (2) unless he has been given an opportunity of being hoard.
(4) The amount of security which a dealer may be required to furnish under sub-section (1) or sub-section (2) or the aggregate of the amount of such security and the amount of additional security which he may be required to furnish under sub-section (2) by the authority referred to therein shall not exceed the amount of tax payable according to the estimate of such authority on the turnover of sales or turnover of purchases of goods of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished.
(5) Where the security furnished by a dealer under sub-section (1) or sub-section (2) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority referred to in section 29 shall within ninety days of such occurrence furnish a fresh security for the same amount as that of the bond in the form of a bond or in any other prescribed manner.
(6) The authority referred to in section 29 may, by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer for realizing any amount of the tax, interest or penalty payable by the dealer:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(7) Where by reason of an order under sub-section (6) the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed.
(8) The authority referred to in section 29 may, on an application made be a dealer in that behalf, make an order for refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of realization of tax, interest or penalty.
(9) Where a dealer fails to furnish security as required under sub-section (1), (2), (5) or (7) the authority referred to in section 29 shall refuse to issue or, as the case may be, shall cancel the certificate or registration:
Provided that the refusal or cancellation of a certificate of registration under this sub-section, shall notwithstanding anything contained in sub-section (3) of section 3,not affect the liability of the dealer to pay the tax (including any penalty and interest) due for any period before or after the date of such refusal or cancellation of the certificate of registration ad accordingly the provisions of sections 40, 41, 43, 44, 45, 46, 47, 47A, 57 and 59 shall continue to apply.”
Insertion of new section 52A in Gujarat 1 of 1970:-
6. In the principal Act, after section 52, the following section shall be inserted, namely:-
Power to withhold refund in certain cases:-
“52A. (1) Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner, with hold the refund till such time as the Commissioner may determine.
(2) Where a refund is withheld under sub-section (1), the State Government shall pay interest in accordance with the provisions of section 54 on the amount of refund ultimately determined to be due to the person as a result of such proceeding, for the period from the date immediately following the expiry of ninety days from the date of the order referred to in sub-section (1) to the date of refund.”
Amendment of Schedule I of Gujarat 1 of 1970:-
7. In the principal Act, in Schedule I,-
(1) in entry 1, for sub-entry (c), the following sub-entry shall be substituted, namely:-
1
|
2
|
3
|
“(c)
|
Khakhra, Papad and Papad pipes
|
* *”
|
(2) for entry 2, the following shall be substituted, namely:-
1
|
2
|
3
|
“2
|
Cereals and pulses in all forms and flour thereof except maize flour
|
* *”
|
(3) in entry 3, in column 2, for the words “at a price of not more than three rupees per person” the words “at a price of not more than five rupees per person” shall be substituted;
(4) after entry 12, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“12A
|
Human blood and human blood plasma.
|
* *”
|
(5) after entry 17, the following entry shall be inserted, namely:-
1
|
2
|
3
|
“18
|
Wet dates known as Khajur or Zahedi or by any other name.
|
* *”
|
(6) in entry 35, in column 2,-
(a) after sub-entry (b) the following Explanation shall be inserted, namely:-
“Explanation:- For the purpose of this sub-entry “Khadi” means any cloth woven on handloom in India from cotton, silk or woollen yarn hand spun in India or from the mixture of any two or all such yarns, and “Silk Khadi” means cloth woven on handloom in India from silk-yarn hand spun in India”;
(b) in sub-entry (c), for the words “in India” the words “in Gujarat” shall be substituted,
(c) the explanation appearing at the end shall be deleted;
(7) in entry 55, for the words “spectacles and lenses” the words “spectacles, pairs of lenses” shall be substituted.
Amendment of Schedule I-Part A to Gujarat 1 of 1970:-
8. In the principal Act, in Schedule II-Part A,-
(1) in entry 4, in columns 3 and 4 for the expression “Do” the words “Eight paise in the rupee” shall be substituted;
(2) after entry 5, the following entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“5A
|
Powrah and pick-axe
|
Six paise in the rupee
|
Six paise in the rupee
|
(3) in entry 12, in column 2, after item (ix) but before the portion beginning with the words “and such other” and ending with the words “of this entry”, the following items shall be inserted, namely:-
“(x) Pasti
(xi) gum paper tape
(xii) printed wrappers of paper
(xiii) glass ampules
(xiv) gelatine capsules”,
(4) entry 23-A shall be deleted;
(5) existing entry 31-A shall be renumbered as sub-entry (1) of that entry and after sub-entry (1), the following sub-entry shall be added, namely:-
1
|
2
|
3
|
4
|
“(2)
|
Copier paper, that is to say, paper used in paper copier machine.
|
|
“;
|
(6) in entry 36, after sub-entry (3), the following sub-entry shall be added, namely:-
1
|
2
|
3
|
4
|
“(4)
|
Spare parts and accessories of water pumps and water pumping sets.
|
Six paise in the rupee
|
Six paise in the rupee.”;
|
(7) in entry 42, for the words “glazed earthenware” the words, brackets, figures and letter “glazed earthenware (other than those specified in entry 42A in this Schedule)” shall be substituted;
(8) after entry 42, the following entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“42A
|
Sanitary ware of all kinds and fittings thereof excluding articles made of cement specified in sub-entry (3) of entry 53 in this Schedule.
|
Twelve paise in the rupee
|
Twelve paise in the rupee.”;
|
(9) for entry 53, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“53
|
(1) Pozzolona cement
(2) Cement other than Pozzolona cement.
(3) Articles made of cement that is to say, articles in making of which cement is used irrespective of the proportion in which it is used, excluding floor and wall tiles.
|
Ten paise in the rupee.
Twelve paise in the rupee.
Ten paise in the rupee.
|
Ten paise in the rupee.
Twelve paise in the rupee.
Ten paise in the rupee.”;
|
(10) For entry 67, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“67
|
Wooden and cane furniture (other than upholstered furniture) and skeletons thereof excluding wooden cradles (ghodia) and wooden frames of Charpai (khatla).
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.”;
|
(11) for entry 73, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“73
|
Furniture of all kinds, upholstered furniture and skeletons of any of them but excluding-
(i) wooden and cane furniture and skeletons thereof, and
(ii) wooden cradles (ghodia) and frames of charpai (khatla).
|
Fifteen paise in the rupee.
|
Fifteen paise in the rupee.”;
|
(12) in entry 75, in columns 3 and 4, for the words “Twelve paise in the rupee” the words “Fifteen paise in the rupee” shall be substituted.
(13) for entry 79, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“79
|
(1) Duplicating machines, duplicators, plain paper copiers, photo copiers and such other apparatus used for duplication or copying and ribbons plates and stencils used in connection therewith:
(2) Tele-printers and components, parts and accessories thereof;
(3) Tape recorders, cassette recorders, tape decks, tape players, cassette players (including and combination of any of them) with or without wireless reception instruments, and magnetic tapes and cassettes for use therewith and components, parts and accessories of any of them.
|
Fifteen paise in the rupee.
|
Fifteen paise in the rupee.”;
|
(14) for entry 80, the following entry shall be substituted, namely:-
1
|
2
|
3
|
4
|
“80
|
(1) Wireless reception instrument (excluding one or two band radio) and apparatus and radio gramophones and electrical valves, batteries transmitters, accumulators, amplifiers and loudspeakers required for use therewith and spare parts and accessories of such wireless instruments, apparatus and radio-gramophones.
(2) One or two band radio.
|
Fifteen paise in the rupee.
Twelve paise in the rupee.
|
Fifteen paise in the rupee.
Twelve paise in the rupee”;
|
(15) after entry 80A, the following entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“80B
|
Computers, data entry machine and word processors and components, parts and accessories thereof, and tapes, spools and dises used therewith.
|
Fifteen paise in the rupee.
|
Fifteen paise in the rupee.
|
(16) entry 106 shall be deleted;
(17) after entry 111, the following entry shall be inserted, namely:-
1
|
2
|
3
|
4
|
“112
|
All kinds of weighing machines, appliances, instruments, scales, tubes and system used for weighing, except ordinary weighing scales locally known as Taraju or Tagadi.
|
Twelve paise in the rupee.
|
Twelve paise in the rupee.”
|
Amendment of Schedule II-Part B to Gujarat 1 of 1970:-
9. In the principal Act, in Schedule II-Part-B, after entry 13, the following new entries shall be inserted, namely:-
1
|
2
|
3
|
4
|
“14
15
|
Amchur
Suva and dhana.
|
Ten paise in the rupee.
-do-
|
Ten paise in the rupee.
-do-."
|
|
