GUJARAT CARRIAGE OF GOODS TAXATION (AMENDMENT) ACT, 1977
GUJARAT ACT NO. 5 OF 1977.
(First published after having received die assent of the Governor in the “Gujarat Government Gazette on the 11th July 1977.
An act further to amend the Gujarat Carriage of Goods, Taxation Act, 1962.
It is hereby enacted in the Twenty-eighth year of the Republic of India as follows:—
Short title and commencement.
1. (1) This Act may be called the Gujarat Carriage of Goods Taxation (Amendment) Act, 1977.
(2) It shall come into force at once.
Amendment of section 12 of Guj. XXXIII of 1962.
Guj. XXXIII of 1962.
2. In section 12 of the Gujarat Carriage of Goods Taxation Act, 1962, after sub-section (1A), the following sub-section shall be inserted, namely:—
“(1B) Notwithstanding anything contained in sub-section (1A),—
(i) every operator of goods vehicle who has not exercised the option of lump sum payment of tax under that sub-section immediately before the date of commencement of the Gujarat Carriage of Goods Taxation (Amendment) Act, 1977, and
(ii) any person who becomes such an operator on a day after that date, shall have an option of lump sum payment of tax to be exercised as provided in sub-section (2) at any time after that date”. |
