GUJARAT TAX ON LUXURY COMMODITIES ACT, 1995
GUJARAT ACT NO. 17 OF 2006.
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette”, on the 31st March, 2006).
An Act to repeal the Gujarat Tax on Luxury Commodities Act, 1995.
It is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-
Short title.
1. This Act may be called the Gujarat Tax on Luxury Commodities (Repeal) Act, 2006.
Repeal and savings.
Guj. 14 of 1995.
2. (1) The Gujarat Tax on Luxury Commodities Act, 1995 is hereby repealed.
(2) Notwithstanding such repeal, any amount of tax collected by the stockists, prior to the repeal of the Act, shall be paid by such stockists into the Government treasury. |
