BOMBAY SALES OF MOTOR SPIRIT TAXATION (GUJARAT AMENDMENT) ACT, 1993
GUJARAT ACT NO. 8 OF 1993
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette” on the 30th March, 1993).
An Act further to amend the Bombay Sales of Motor Spirit Taxation Act, 1958.
It is hereby enacted in the Forty-fourth Year of the Republic of India as follows:—
Short title and commencement.
1. (1) This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1993.
(2) It shall come into force on the 1st April, 1993.
Amendment of section 5B of Bom. LXVI of 1958.
Bom. LXVI of 1958.
2. In the Bombay Sales of Motor Spirit Taxation Act, 1958 (hereinafter referred to as “the principal Act”), in section 5B, in sub-section (1), in the Table,—
(1) in the item at serial No. 3, after the words “five crores of rupees or more”, the words “but less than eight crores of rupees” shall be added;
(2) after the item at serial No. 3, the following item shall be added namely:—
“4. where the total turnover is eight crores of rupees or more.
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Two per cent of the total tunover."
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Amendment of section 10 of Bom. LXVI of 1958.
3. In the principal Act, in section 10, in sub-section (2), for the letters and figures “Rs. 2”, the letters and figures “Rs. 10” shall be substituted. |
