The Gujarat Finance Act, 1932
gujarat · 1932
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1This Act may be called the @[Gujarat] Finance Act, 1932
- S. 2The section specifies the Gujarat Finance Act's application to pre-Reorganisation Bombay, excluding transferred territories, effective from April 1, 1932.
- S. 2A[Savings] Rep
- S. 20Section 20 extends the Gujarat Finance Act to specific cities and areas in Gujarat.
- S. 21Section 21 defines "annual letting value" for tax purposes in Greater Bombay, Ahmedabad, and Ahmedabad City.
- S. 22Section 22 imposes a tax on urban immovable property up to 7% of its annual letting value, with a reduced rate for certain properties.
- S. 23Section 23 exempts certain properties from Urban Immovable Property Tax, including those for public worship, charity, government use, and specific Port of Bombay properties.
- S. 24Section 24 outlines the collection of Urban Immovable Property tax by municipalities and Collectors in specific areas.
- S. 24BThe Urban Immoveable Property tax to be a first charge on premises on which it is leviable
- S. 25Section 25 provides a rebate to municipalities for the cost of collecting Urban Immovable Property tax.
- S. 26Section 26 of the Gujarat Finance Act, 1932, outlines the primary liability for Urban Immovable Property tax based on ownership, lease, or occupancy.
- S. 26ASection 26A allocates responsibility for Urban Immoveable Property tax when premises are rented out and rent is less than rateable value.
- S. 27Section 27 of the Gujarat Finance Act, 1932 provides for the remission or refund of Urban Immovable Property tax under specific conditions in Greater Bombay, Ahmedabad, and Poona.
- S. 28Section 28 allows the State Government to direct banks or treasuries to pay overdue urban property tax from municipal funds if collection fails.
- S. 28AApplication of Part VI to certain areas subject to certain modifications
- S. 29(1) The 71[State] Government may make rules for carrying out the purposes of this Part
- S. 41Amendment of Bom
- S. 42Amendment of Bom
- S. 1899Bom
- S. 1901II of 1924
- S. 1923Bom
- S. 1925II of 1924
- S. 1947Amended by Bom
- S. 1948s
- S. 195028 These words were substituted for the figure and words "7 per cent