Amendment status not verified — confirm the current text below against the official source.
28 These words were substituted for the figure and words "7 per cent. of the annual letting value of such buildings or lands " by Bom. 2 of 1949, s. 8. 29 Clause (1) was substituted for the original by Bom. 37 of 1953, s.9. 30 The brackets and figures “(2)” and “(3)” were substituted for the words “Provided further that” and “Provided also that “respectively by Bom. 9 of 1950, s.5. 31 This proviso was added by Bom. 8 of 1947, s.4. 32 these words were substituted for the words “used for the purpose of one and the same business” by Bom. 23 of 1948, s.13. 33 This portion was added by bom. 9 of 1950, s.5. 34 The words " His Majesty for purpose of " were deleted by the Adaptation of Laws Order, 1950. 35 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950 The word " and " was deleted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4. 36 The word "and" and clause (e) were inserted, by the Adaptation of Laws Order, 1950. 37 Clause (3) in the Explanation was inserted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4. 38 The words "levied and" were deleted by Bom. 1 of 1940, s. 4 (i) ,read with Bom. 23 of 1948, s. 2. 39 These words were inserted by Bom. 17 of 1939, s. 2. This provision shall be deemed to have come into force on 31st March 1939. 40 These words were added by Bom. 9 of 1946, s. 5 (i), read with Bom. 23 of 1948. s. 8. 41 The words “ levy and “ and the words “ levied and “ were deleted by Bom. 1 of 1940, s. 4(ii), read with Bom. 23 of 1948, s. 2. 42 These words were substituted for the words “ area of the Cantonment of Ahmedabad “ by Bom. 9 of 1946, s.5 (ii) read with Bom. 23 of 1948, s.8. 43 Section 24A and 24B were inserted by Bom. 17 of 1939, s.3. These sections shall be deemed to have come into force on 31st March 1939. 44 The words “levy and” were deleted by Bom. 1 of 1940, s.5. read with Bom. 23 of 1948, s.2. 45 The words “ or Poona” were inserted by Bom. 9 of 1946, s.6,. read with Bom. 23 of 1948, s.8. 46 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950. 47 The words " levy and " were deleted by Bom. 1 of 1940, s. 5, read with Bom. 23 of 1948, s. 2. 48 This section was inserted by Bom. 1 of 1940, s. 6, read with Bom. 23 of 1948, s. 2. 49 This section was inserted by Bom. 17 of 1939, s. 3. 50 This word was substituted for the word " Provincial", by the Adaptation of Laws Order, 1950. 51 The words "levy and "were deleted by Bom. 1 of 1940, s. 7, read with Bom. 23 of 1948, s. 2. 52 This section was added by Bom. 16 of 1951, s. 5. 53 Sub-sections (1),(1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941, s. 6 (1) read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:-(2) The amendments made by this section in section 27 of the said Act shall be deemed to have been made and to have taken effect from the 1st day of April 1939. (3) Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for remission or refund of any portion in the Urban Immovable Property Tax, levied in respect of any building or land for any period prior to the date of the coming into force of this Act, shall be admitted, if remission or a refund of a portion of such tax levied for such period has been granted before such date. 54 These words were substituted for the words "the City of Bombay" by Bom. 17 of 1945, s. 9, read with Bom. 8 of 1950. 55 These words were substituted for the words and figures "City of Bombay Municipal Act, 1888", by Bom. 17 of 1945. 56 These words were substituted for the words "Municipal Commissioner for the City of Bombay", by Bom. 17 of 1945. 57 These words were substituted for the word “ corporation of the City of Bombay” by Bom. 17 of 1945. 58 Sub-section (1AA) was inserted by Bom. 37 of 1953, s. 10 (1). 59 These words were inserted, by Bom. 37 of 1953, s.10 (2). [1932 : Bom. II Gujarat Finance Act, 1932 60 Sub-sections (1), (1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941, s. 6 (1) read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:- (2) The amendments made by this section in section 27 of the said Act shall be deemed to have been made and to have taken effect from the 1st day of April 1939. (3) Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for remission or refund of any portion in the Urban Immovable Property Tax, levied in respect of any building or land for any period prior to the dale of the coming into force of this Act shall be admitted, if remission or a refund of a portion of such tax levied for such period has been granted before such date. 61 These words were inserted by Bom. 9 of 1946, s. 7(i),read with Bom. 23 of 1948, s. 8. 62 These words were inserted, by Bom. 9 of 1946, s. 7(ii),read with Bom. 23 of 1948, s. 8. 63 The word " levy " was deleted by Bom. 1 of 1940, s. 8, read with Bom. 23 of 1948, s. 2. 64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950. 64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950. 65 These words were inserted by Bom. 17 of 1939, s. 4. This provision shall be deemed to have come-into force on 31st March 1939. 66 This section was inserted by Bom. 4 of 1941, s. 7, read with Bom. 23 of 1948, s. 3. 67 These words and figures were substituted for the words, figures and brackets "municipal area specified in clause (iii) of the said section 20 " by Bom. 37 of 1953, s. 11. 68 These words were substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946, s. 8 (i), read with Bom. 23 of 1948, s. 8. 69 This word was substituted for the word "Ahmedabad " by Bom. 9 of 1946, s. 8 (ii), read with Bom. 23 of