Short title and commencement:-
1. (1) This Act may be called the Gujarat Sales Tax (Second Amendment) Act, 2000.
(2) It shall come into force on the 1st April, 2000.
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) before clause (1), the following clause shall be inserted, namely:-
“(1-A) “additional tax” means the additional tax levied under section 4A;”
(2) in clause (32), after the words “under this Act”, the words “but does not include additional tax” shall be inserted.
Insertion of new section 4A in Gujarat 1 of 1970:-
3. In the principal Act, after section 4, the following new section shall be inserted, namely:-
Levy of additional tax:-
“4A (1) There shall be levied and collected for a period of one year from the date of commencement of the Gujarat Sales Tax (Second Amendment) Act, 2000, from every dealer liable to pay tax under section 3 or section 3A or under section 4, an additional tax on the sale or purchase of goods liable to tax under this Act, at the rate of ten paise in the rupee on the sales tax, general sales tax, or as the case may be, purchase tax, payable by such dealer:
Provided that the additional tax shall not be levied in respect of the sale or purchases of any of the declared goods.
(2) Except as provided in sub-section (1) the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax payable under sub-section (1), as they apply in relation to the tax payable by a dealer under this Act.”
(3) For the removal of any doubt, it is hereby declared that-
(a) additional tax levied under sub-section (1) shall not be construed as partaking of the character of sales tax, general sales tax or, as the case may be, purchase tax, on which it is levied; and
(b) the additional tax shall be distinct from sales tax, general sales tax or as the case may be purchase tax”.
Amendment of section 30B of Gujarat 1 of 1970:-
4. In the principal Act, in section 30B,-
(1) for sub-section (2), the following shall be substituted, namely:-
“(2) Where it appears necessary to the authority referred to in section 29 or the Commissioner so to do for the proper realization of the tax, interest and penalty payable, or which has become due for payment, for any period of any year, he may, at any time, by an order in writing and for reasons to be recorded therein, require a registered dealer to furnish in the prescribed manner and within such time as may be specified in the order, such security or if such dealer has already furnished any security, such additional security, as may be specified in the order.”;
(2) in sub-section (4),-
(i) for the portion beginning with the words “shall not exceed the amount of tax payable” and ending with the words “required to be furnished”, the following shall be substituted, namely:-
“or Commissioner shall not exceed the amount of tax, interest and penalty payable or which has become due for payment for any period of any year according to the estimate of the authority referred to in sub-section (1) or the Commissioner, on the turnover of sales or turnover of purchases of goods of such dealer for any period of any year.”;
(3) in sub-sections (5), (6) and (8), for words and figures “The authority referred to in section 29”, the words, figures and brackets “The authority referred to in sub-section (1) or (2) or, as the case may be, the Commissioner” shall be substituted.
Amendment of section 59 AAA of Gujarat 1 of 1970:-
5. In the principal Act, in section 59 AAA, in sub-section (2), after the words “A registered dealer”, the words “or any other person” shall be inserted.
Amendment of Schedule II, Part A to Gujarat 1 of 1970:-
6. In the principal Act, in Schedule II, in Part A, in the entry at serial No. 144, in columns 3 and 4, for the words “two paise”, the words “four paise” shall be substituted. |
