GUJARAT CARRIAGE OF GOODS TAXATION (AMENDMENT) ACT, 1986
GUJARAT ACT NO. 1 OF 1986.
(First published, after having received the assent of the Governor in the Gujarat Government Gazette” on the 27th January, 1986.)
An Act farther to amend the Gujarat Carriage of Goods Taxation Act, 1962.
It is hereby enacted in the Thirty-sixth 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, 1986.
(2) It shall be deemed to have come into force on the 28th October, 1986.
Insertion of section 13A Guj. XXXIII of 1962.
Guj. XXXIII of 1962.
2. In the Gujarat Carriage of goods Taxation Act, 1962 (hereinafter referred to as “the principal Act”), section 13, the following section shall be inserted, namely:—
Liability or operator to pay interest.
"13A. Where an operator does not pay the tax on or before the date prescribed under section 8 or, as the case may be the date prescribed under sub-section (2) of section 12, there shall be paid by such operator for the period commencing immediately after 'the prescribed date and ending on the date of payment of the tax, simple interest at the rate of twenty-four percent per annum on the amount of tax not so paid or any less amount thereof, remaining unpaid during such period.”.
Amendment of section 12 of Guj. XXXIII of 1962.
3. In the principal Act, in section 14, in sub-section (1), for the words "tax or penalty or both are due”, the words “tax, penalty or interest is due” shall be substituted.
Amendment of section 16 of Guj. XXXIII of 1962.
4. In the principal Act, section 18, “for the words and brackets “the amount of tax and penalty (if any)” occurring at two places, the words and brackets “the amount of tax, penalty and interest (if any)” shall be substituted.
Amendment of section 31 of Guj. XXXIII of 1962.
5. In the principal Act, in Section 31, in sub-section (1),—
(2) for the words “The State Government may, by notification in the Official Gazette, exempt” the words “The State Government may, subject to the provisions of any rules made in that behalf, by notification in the Official Gazette exempt” shall be substituted;
(2) in clause (c), the word “or” occurring at the end shall be deleted;
(3) in clause (d), the word “or” shall be inserted at the end ; and
(4) after clause (d), the following clause shall be added, namely
“(e) goods carried in any class of private goods vehicles or public goods vehicles, other than those falling under clause (c), or goods carried in any goods vehicles belonging to any class of persons.”.
Repeal and savings.
6. (1) The Gujarat Carriage of Goods Taxation (Amendment) Ordinance) 1985 is hereby repealed.
(2) Notwithstanding such Repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. |
