Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Third Amendment) Act, 1992.
(2) This section shall come into force as once and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.
Amendment of section 2 of Gujarat 1 of 1970:-
2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 2,-
(1) after clause (4), the following clause shall be inserted, namely:-
“(4A) “Casual dealer” means a person who whether as principal agent or in any other capacity, undertakes occasional transaction of a business nature involving buying, selling, supply or distribution of goods in any exhibition-cum-sale or auction in the State, whether for cash, deferred payment, commission, remuneration or other valuable consideration;”
(2) in clause (10), after sub-clause (j), the following shall be added, namely:-
“(k) a casual dealer.”;
(3) clause (30 A) shall be deleted.
Amendment of section 3 of Gujarat 1 of 1970:-
3. In the principal Act, in section 3, in sub-section (4), before clause (i), the following, clause shall be inserted, namely:-
“(ia) Limit of turnover of goods by casual When turnover of taxable goods exceeds
dealer. Rs. 1000/-; or”.
Amendment of section 13 of Gujarat 1 of 1970:-
4. In the principal Act, in section 13, for the words “twelve months” wherever they occur, the words “six months” shall be substituted.
Amendment of section 17 of Gujarat 1 of 1970:-
5. In the principal Act, in section 17,-
(1) in sub-section (1), the figures “18”, where they occur at two places, shall be deleted;
(2) in sub-section (2), the figures “18” shall be deleted.
Amendment of section 26 of Gujarat 1 of 1970:-
6. In the principal Act, in section 26, in sub-section (6), for the words “within thirty days thereof apply for registration:”, the brackets, letters and words “(a) in the case of succession, within six months; and (b) in case of transfer, within thirty days, thereof apply for registration:” shall be substituted.
Amendment of section 27 of Gujarat 1 0f 1970:-
7. In the principal Act, in section 27,-
(1) in sub-section (2), (3) and (4), for the words “Additional Commissioners of Sales Tax”, the words “Special Commissioner of Sales Tax, Additional Commissioner of Sales Tax”, shall be substituted;
(2) in sub-section (7), for the words “Additional Commissioner”, the words “Special Commissioner, Additional Commissioner” shall be substituted.
Deletion of section 28A of Gujarat 1 of 1970:-
8. In the principal Act, section 28A shall be deleted.
Amendment of section 30 of Gujarat 1 of 1970:-
9. In the principal Act, in section 30, in sub-section (1), for the figures “5000”, the figures “25,000” shall be substituted.
Amendment of section 31 of Gujarat 1 of 1970:-
10. In the principal Act, for section 31, the following section shall be substitute, namely:-
Licences:-
“31. (1) Where, during the previous or current year,-
(a) the turnover of sales by a Registered dealer to other Registered dealers, or
(b) the turnover of sales of a Registered dealer of goods which are exported by him from the State outside the territory of India, or
(c) the turnover of sales of a Registered dealer in the course of inter-State trade or commerce,
Exceeds one lakh rupees and such a Registered dealer has been continuously holding a Certificate of Registration for a period of not less than twelve months immediately preceding the date of application for licence, he may apply to the Commissioner for a Licence.
(2) If a respect of an application made by a dealer under sub-section (1), the dealer satisfies such further requirements, including the furnishing of adequate security, as may be prescribed, the Commissioner shall, subject to the provisions of section 34, grant to the dealer a Licence in such form and subject to such conditions as may be prescribed.”
Insertion of new section 31A in Gujarat 1 of 1970:-
11. In the principal Act, after section 31, the following new section shall be inserted, namely:-
Declaration of commodity as susceptible to evasion of tax:-
“31A. (1) Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, declare any goods to be susceptible to evasion of tax.
(2) One such declaration under sub-section (1), the licensed, dealer shall not be entitled to use the Licence for such goods.”
Insertion of new section 39A in Gujarat 1 of 1970:-
12. In the principal Act, after section 39, the following section shall be inserted, namely:-
Continuation of certificate of registration of dissolved firm in certain cases:-
“39A. Where-
(a) a Registered dealer is a firm and on the death of any partner of such firm, the firm stands dissolved, and
(b) the person who immediately before such dissolution was a partner of the firm carries on business of the dissolved firm, then-
(i) until the Certificate of Registration granted to the firm prior to its dissolution is amended under sub-clause (ii), the Certificate of Registration and the Licence, Recognition or Permit, if any granted to the firm prior to its dissolution and any certificate given under section 12 or 13, shall, subject to section 35, continue to be valid for a period of six months.
(ii) on an application made by such person within a period of six months for amendment of the Certificate of Registration and on information being furnished in the manner required by section 38, the Certificate of Registration, and the Licence, Recognition or Permit, if any, granted to the firm prior to its dissolution shall be amended accordingly.”
Amendment of section 42 of Gujarat 1 of 1970:-
13. In the principal Act, in section 42, in sub-section (1),-
(1) in the first proviso, for the words “stay, either generally or for a specified period, the assessment proceedings of a dealer or class of dealers”, the words, brackets and letter “extend, either generally or specially, the period specified in clause (a)” shall be substituted;
(2) for the second proviso, the following shall be substituted, namely:-
Provided further that in computing the period of limitation for the purpose of this section, any period by which the period of limitation is extended under the first proviso or any period during which assessment proceedings are stayed by an order or injunction of any court or authority shall be excluded:”
Amendment of section 45 of Gujarat 1 of 1970:-
14. In the principal Act, in section 45, in sub-section (2),-
(1) the words and figures, “while assessing the amount of tax due from the dealer under section 41”, shall be deleted;
(2) in clause (b), for the figures “41”, the figures and word, “41, 44 or 67” shall be substituted;
(3) for the words and figures “assessed under section 41”, the words and figures “assessed under section 41 or reassessed under section 44 or revised under section 67” shall be substituted.
Amendment of section 47 of Gujarat 1 of 1970:-
15. In the principal Act in section 47, in sub-section (4A), in the proviso, in clause (ii), for the word “stayed” the word “extended” shall be substituted.
Amendment of section 47A of Gujarat 1 of 1970:-
16. In the principal Act, in section 47A, in sub-section (1), for the words “tax or penalty”, the words “tax penalty or interest” shall be substituted.
Amendment of section 48 of Gujarat 1 of 1970:-
17. In the principal Act, in section 48, for the words “tax and penalty” where they occur at two places, the words “tax penalty or interest” shall be substituted.
Amendment of section 55 of Gujarat 1 of 1970:-
18. In the principal Act, in section 55,-
(1) for the words “the whole or any part of tax” where they occur at two places, the words, “the whole or any part of tax, penalty or interest” shall be substituted;
(2) in the marginal note, for the word “taxes”, the words “tax, penalty or interest” shall be substituted.
Amendment of section 55A of Gujarat 1 of 1970:-
19. In the principal Act, in section 55A, in sub-section (2), for the figures and word “13 and 51”, the figures and word “13, 51 and 55” shall be substituted.
Insertion of new section 55AA in Gujarat 1 of 1970:-
20. In the principal Act, after section 55A, the following new sections hall be interred, namely:-
Power not to recover tax not levied or short levied in certain circumstances:-
“55AA. Notwithstanding anything contained in this Act, or in any judgment, decree or order of any Court or Tribunal, if the State Government is satisfied-
(a) that practice was, or is, generally prevalent regarding levy of tax on any class of sales or purchases at a lower rate than the rate at which the tax is leviable or not to levy tax on any class of sales or purchases; and
(b) that such class of sales or purchases were, or are, liable-
(i) to tax, in cases where, according to the said practice , the tax was not, or is not, being levied, or
(ii) to higher rate of tax than what was, or is being, levied according to the said practice,
Than the State Government may, by notification in the Official Gazette, direct that the whole of the tax payable on such class of sales or purchases or as the case may be, the tax in excess of that payable on such class of sales or purchase, but for the said practice, shall not be required to be paid in respect of the class of sales or purchases on which the tax was not, or is not being, levied, or was, or is being short levied, in accordance with the said practice.”
Amendment of section 59A of Gujarat 1 of 1970:-
21. In the principal Act, in section 59A,-
(1) for sub-sections (4) and (5), the following sub-sections shall be substituted, namely:-
“(4) The officer-in-charge of the check-post or barrier is of the opinion that-
(i) goods under transport are not covered by goods vehicle record, trip-sheet or log book; or
(ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3); or
(iii) a declaration relating to particulars of goods as made under clause (c) of sub-section (3) is false,
He may, after recording the reasons, seize such goods and give receipt thereof to the person from whose possession or control the goods are seized.
(5) (a) The officer-in-charge of the check-post or barrier may, after giving the owner, driver or person-in-charge of goods, a reasonable opportunity of being heard and after holding such further inquiry, as he deems fit, impose on him penalty, in addition to tax payable under this Act, not exceeding one and one-half times of the tax for possession of goods so seized.
(b) The officer-in—charge of the check-post or a barrier may release any of the goods or documents so seized under sub-section (4) on payment of tax and penalty or on furnishing such security in such form as may be prescribed.”;
(2) after sub-section (6), the following sub-section shall be added, namely:-
“(7) The officer-in-charge of the check-post or barrier may, during inspection and verification of goods under transport including the documents and record relating thereto, direct the carrier not to part with the goods including re-transporting or re-booking until verification to goods, records and documents is done or enquiry, if any, is completed.”;
(3) In Explanation, after clause (c), the following clauses shall be added, namely:-
“(d) “goods under transport” means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier;
(e) “carrier” means any person or agency who undertakes to carry or transport goods from one place to another.”
Insertion of new section 59AA in Gujarat 1 of 1970:-
22. In the principal Act, after section 59A, the following section shall be inserted, namely:-
Transit pass for transit of goods by road through the State:-
“59AA. (1) Where a vehicle, boat or animal carrying goods coming from any place outside the State is bound for any other place outside the State, the driver or any other person-in-charge of such vehicle, boat or animal shall obtain in the prescribed manner a transit pass for such vehicle, boat or animal from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver the same to the officer-in-charge of the last check-post or barrier before his exist from the State.
(2) It the driver or person-in-charge of such vehicle, boat or animal fails to deliver such transit pass, or goods in vehicle, boat or animal are not found in accordance with the transit pass, at the place of exit from the State, it shall be presumed that goods carried thereby are sold within the State and he shall be liable to pay tax and penalty not exceeding one and one-half times the amount of tax as may be determined, after giving a reasonable opportunity of being heard, on such sale in accordance with provisions of this Act.”
Deletion of Chapter VI A of Gujarat 1 of 1970:-
23. In the principal Act, Chapter VI A shall be deleted.
Amendment of section 65 of Gujarat 1 of 1970:-
24. In the principal Act, in section 65, in sub-section (2), the words “at the option the appellant either to the Commissioner or” shall be deleted.
Amendment of section 66 of Gujarat 1 of 1970:-
25. In the principal Act, in section 66,-
(1) in clause (4),-
(a) for the word “staying”, the word “extending” shall be substituted;
(b) the word “or” shall be inserted at the end;
(2) after clause (4), the following clause shall be added, namely:-
“(5) an order of remission of tax, penalty or interest under section 55.”
Amendment of section 67 of Gujarat 1 of 1970:-
26. In the principal Act, in section 67, in sub-section (1), in clause (a), the words “within twelve months from the date of service of notice for revision” shall be added at the end.
Insertion of new section 75A in Gujarat 1 of 1970:-
27. In the principal Act, after section 75, the following sections hall be inserted, namely:-
Publication of information respecting dealers in certain cases:-
“75A. (1) Notwithstanding anything contained in sub-section (1) of section 76, if the Commissioner is of the opinion that it is necessary or expedient in the public interest to publish the names of dealer who have failed to pay the tax, penalty or interest, and any other particulars relating to any proceeding under this Act in respect of such dealer, he may subject to any rules which may be made in this behalf, cause to be published such names and particulars in such manner as he thinks fit.
(2) No publication under this section shall be made in relation to any conviction for any offence connected with any provision under this Act until the time for filing an appeal under section 65 or, as the case may be, revision under section 67 has expired or the appeal or revision, if filed has been disposed of.
Explanation:- In the case of a firm, Company or other association of persons, the names of partners of the firm, directors, secretaries and treasurers or managers of the company or the members of the association, as the case may be, may also be published, if in the opinion of the Commissioner circumstances of the case justify it.”
Amendment of section 84 of Gujarat 1 of 1970:-
28. In the principal Act, in section 84, the words “and of the Settlement Commission” shall be deleted. |
