BOMBAY SALES OF MOTOR SPIRIT TAXATION (GUJARAT AMENDMENT) ACT, 1967
GUJARAT ACT NO. 8 OF 1967.
(First published after having received the assent of the Governor in the "Gujarat Government Gazette” on the 29th August 1967.)
An Act further to amend the Bombay Sales of Motor Spirit Taxation Act, 1958.
It is hereby enacted in the Eighteenth Year of the Republic of India as follows:—
Short title.
1. This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967.
Amendment of section 13 of Bom. LXVI of 1958.
2. In the Bombay Sales of Motor Spirit Taxation Act, 1958 (hereinafter referred to as "the principal Act”), in section 13, to sub-section (1), the following proviso shall be added, namely:—
“Provided that where a trader has more than one place of business, the Collector may subject to such terms and conditions as may be prescribed, permit such trader to submit a consolidated statement relating to all or any of his places of business to such officer as the Collector may direct.”.
Insertion of section 32A in Bom. LXVI of 1958.
3. After section 32 of the principal Act, the following new section shall be inserted, namely:—
Power to transfer proceedings.
“32A. The Collector may, after due notice to the parties, by order in writing, transfer any proceedings or class of proceedings under any provisions of this Act or the rules made thereunder, from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding already transferred under this section) from one such officer to another officer or to himself.”.
Amendment of section 36 of Bom. LXVI of 1958.
4. In section 36 of the principal Act, in sub-section (2), in clause (f), after the words “are to be submitted” the words “and the terms and conditions subject to which a consolidated statement may be submitted” shall be inserted. |
