BOMBAY SALES OF MOTOR SPIRIT TAXATION (GUJARAT AMENDMENT) ACT, 1976
[Act No. 8 of 1976]
Enacted by the President in the Twenty-seventh Year of the Republic of India.
An Act further to amend the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujarat.
44 of 1976.
In exercise of the powers conferred by section 3 of the Gujarat State Legislature (Delegation of Powers) Act, 1976, the President is pleased to enact as follows:—
Short title and commencement.
1. (1) This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1976.
(2) It shall come into force on the 1st day of April, 1976.
Insertion of new section 5A.
Bombay Act LXVI of 1958.
2. In the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujarat, after section 5, the following section shall be inserted, namely:—
Levy and collection of additional tax.
“5A. (1) There shall be levied and collected from every person liable to pay tax on the sale of motor spirit under this Act, an additional tax at the rate of six paise in the rupee on the amount of the tax payable by him under section 5.
(2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable under sub-section (1), as they apply in relation to the tax leviable under section 5.”.
REASONS FOR THE ENACTMENT
This Bill seeks to amend the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujarat to give effect to certain taxation proposals. The Bill provides for the levy of an additional tax on the sales of motor spirit liable to tax under that Act at the rate of six paise in the rupee on the tax payable. This proposal was announced earlier by the former Chief Minister of Gujarat in his Budget speech presented to the Gujarat Legislative Assembly on the 13th February, 1976.
2. In view of the urgency of the matter, it is not practicable to consult the Consultative Committee of Parliament on Gujarat Legislation to be constituted under the proviso to sub-section (2) of section 3 of the Gujarat State Legislature (Delegation of Powers) Act, 1976. The measure is accordingly being enacted without reference to the Consultative Committee. |
