GUJARAT MOTOR SPIRIT CESS (AMENDMENT) ACT, 2006
GUJARAT ACT NO. 4 OF 2006.
(First published, after having received the assent of the Governor in the "Gujarat Government Gazette", on the 2nd March, 2006).
An Act further to amend the Gujarat Motor Spirit Cess Act, 2001.
It is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-
Short title and commencement.
1. (1) This Act may be called the Gujarat Motor Spirit Cess (Amendment) Act, 2006.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 2 of Guj.13 of 2001.
Guj.13 of 2001.
2. In the Gujarat Motor Spirit Cess Act, 2001 (hereinafter referred to as “the principal Act”), in section 2, —
(1) in sub-section (1), -
(a) after clause (b), the following clause shall be inserted, namely:-
“(bb) “importer” means a person who carries on the trade of importing motor spirit into the State of Gujarat;”;
(b) after clause (c), the following clauses shall be inserted, namely:-
“(cc) “manufacturer” includes a trader preparing any kind of motor spirit by admixture of one or more kinds of motor spirits with or without other petroleum products or alcohol;
(ccc) “motor spirit” means--
(i) any inflammable hydro-carbon (including any mixture of hydro-carbons or any liquid containing hydro-carbons) which is capable of being used for providing reasonably efficient motive power for any form of motor vehicle or vessel or any kind of aircraft; and
(ii) power alcohol, that is, ethyl alcohol of any grade (including such alcohol when denatured or otherwise treated), which either by itself or in admixture with any such hydro-carbon, is capable of being used as aforesaid,
but does not include such form of inflammable hydrocarbon materials as the State Government may by notification in the Official Gazette, specify in this behalf;”;
(c) after clause (e), the following clause shall be inserted, namely:-
“(ee) “sale” means a sale of motor spirit made within the State of Gujarat for cash or deferred payment or other valuable consideration, and includes any supply by a society or club or an association to its members on payment of a price or of fees or subscription, but does not include a mortgage, hypothecation, charge or pledge and the words “sell”, “buy” and “purchase” with all their grammatical, variations and cognate expressions shall be construed accordingly.
Explanation.— For the purposes of this clause a sale within the State of Gujarat includes a sale determined to be within the State of Gujarat in accordance with the principles specified in sub-section (2) of section 4 of the Central Sales Tax Act, 1956;”;
LXXVI of 1956.
(d) for clauses (f) and (g), the following clauses shall be substituted, namely:-
Guj.1 of 2005.
“(f) “tax” means tax levied on the sale of motor spirit under the Gujarat Value Added Tax Act, 2003;
(g) “trader” means a person who carries on the trade or business of buying or selling motor spirit and includes -
(i) a manufacturer,
(ii) an importer, and
(ii) a broker or commission agent working in connection with such business; and the word “trade” or “trading” shall be construed accordingly;
Guj.1 of 2005.
(gg) “Tribunal” means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 and discharging functions of the Tribunal assigned to it by or under this Act;”;
(2) sub-section (2) shall be deleted.
Amendment of section 6 of Guj. 13 of 2001.
3. In the principal Act, in section 6, for the words “twenty-four per cent”, the words “eighteen per cent” shall be substituted.
Amendment of section 8 of Guj. 13 of 2001.
Bom. LXVI of 1958.
4. In the principal Act, in section 8, in sub-section (1), the words and figures “holding a licence under the Bombay Sales of Motor Sprit Taxation Act, 1958” shall be deleted.
Substitution of section 19 of Guj. 13 of 2001.
5. In the principal Act, for section 19, the following section shall be substituted, namely:-
Appeal to High Court.
“19. (1) An appeal shall lie to the High Court from every order passed in appeal by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
(2) In an appeal under this section, the memorandum of appeal shall precisely state the substantial Question of law involved in the appeal.
(3) Where the High Court is satisfied that a substantial, question of law is involved in any case, it shall formulate that question.
(4) The appeal shall be heard on the question so formulated and the respondent shall, in the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question.
(5) The High Court, upon hearing of such case, shall decide the question so formulated or involved and deliver the judgment thereon containing the grounds on which such decision is founded.
(6) An appeal under this section may be filed within ninety days from the date of communication of the order of the Tribunal and shall be accompanied with a fee of rupees two hundred.
5 of 1908
(7) In respect of such matters not provided in this section, the provisions of Code of Civil Procedure, 1908, which applies to the second appeal to High Court under section 100 of the said Code shall, so far as may be, apply to the appeal under this section.”. |
