Short title and Commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1986.
(2) It shall be deemed to have come into force on the 6th December, 1985.
Amendment of section 42 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 42, in sub-section (1), after clause (a), the following clause shall be inserted, namely:-
“(aa) Notwithstanding the expiry of the period specified in clause (a), an order of assessment for Samvat Year 2038, calendar year 1982 or, as the case may be, financial year ending on the 31st March, 1983, or part of any such year may be made under sub-section (3) or (4) of section 41 at any time not later than the end of Samvat Year 2042, calendar year 1986 or, as the case may be, financial year ending on the 31st March, 1987.”
Repeal and savings:-
3. (1) The Gujarat Sales Tax (Amendment) Ordinance, 1985 is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. |
