BOMBAY SALES OF MOTOR SPIRIT TAXATION (GUJARAT AMENDMENT) ACT, 1980
GUJARAT ACT NO. 11 OF 1980.
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 3rd September, 1980).
An Act further to amend the Bombay Sales of Motor Spirit Taxation Act, 1958.
It is hereby enacted in the Thirty-first 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, 1980.
Substitution of section 35 of Bom. LXVI of 1958.
Bom. LXVI of 1958.
2. In the Bombay Sales of Motor Spirit Taxation Act, 1958, for section 35, the following section shall be substituted namely:—
Exemption.
“35. (1) Subject to such conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, exempt—
(а) any class of traders from all or any of the provisions of this Act
(b) any specified class of sales from payment of the whole or any part of any tax payable under the provisions of this Act.
(2) (a) If under sub-section (1) any class of traders is exempted from all or any of the provisions of this Act subject to any condition then, in the event of a breach of such condition the trader responsible for such breach shall cease to be exempt from such provisions.
(b) If under sub-section (1) any specified class of sales is exempted from the Whole or any part of any tax payable under this Act subject to any condition, then, in the event of a breach of such condition in respect of any goods so sold the seller or purchaser responsible for such breach shall notwithstanding anything contained in section 5, be liable to pay tax to the extent to which the sales were exempted under sub-section (1) from the payment of tax.
(3) Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which it is so laid or the session immediately following.
(4) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.”. |
