The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
gujarat · 1976
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- S. 1Section 1 of the Gujarat State Tax Act sets tax rates for salaried individuals based on their monthly income brackets.
- S. 2In this Act, unless the context otherwise requires,- Definitions
- S. 3Clause (aa) was inserted, ibid
- S. 4This proviso was inserted by Guj
- S. 5Section 19A was inserted by Guj
- S. 6These words were substituted for the words "five rupees" by Guj
- S. 7Dealers as defined in the Gujarat Value Added Tax Act, 2003 (Guj
- S. 7AAssessment of other persons
- S. 8(1) The tax payable under this Act shall be paid in the prescribed manner
- S. 9Sub-section (3) and the proviso thereunder were deleted, ibid
- S. 10Section 10 imposes a tax of ₹2500 per annum on certain professions, trades, callings, or employments, with exemptions for specific companies and societies.
- S. 11These words were substituted, for the words “State Government may by notification in the official Gazette,”
- S. 11A[Deleted
- S. 12Section 12 appoints officers to enforce profession tax and designates the tribunal for appeals under the Act.
- S. 13Section 13 outlines the appeal process for aggrieved taxpayers against orders under various sections of the Gujarat State Tax Act.
- S. 14(1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by- Revis
- S. 15Section 15 allows authorities to correct records and review under-assessments, but only within three years and after notice.
- S. 16Section 16 mandates the Commissioner to direct employers to maintain adequate records and imposes penalties for non-compliance.
- S. 17Section 17 allows the Commissioner to direct third parties to pay the assessee's tax, penalty, and interest arrears directly to the Commissioner.
- S. 17ATax to be first charge on property
- S. 18Section 18 authorizes tax officials to inspect and search premises and seize records, and allows for refunds of overpaid taxes.
- S. 19Refund of excess payment
- S. 19ARemission of taxes
- S. 20Section penalizes non-compliance with the Act or rules with fines up to ₹5,000 or ₹50 per day for ongoing offenses.
- S. 21Section 21 holds company officers responsible for offenses committed by the company, unless they prove lack of knowledge or due diligence.
- S. 22Section 22 allows the Commissioner to transfer tax proceedings between officers, except when both are in the same locality.
- S. 23Section 23 allows the Commissioner to let offenders pay a fine up to double the tax to avoid prosecution.
- S. 24Section 24 grants authorities under the Act powers equivalent to a court to enforce attendance, examine persons, and compel document production.
- S. 25(1) No suit shall lie in any civil court to set aside or modify any assessment made or order passed under this Act
- S. 26Power to delegate
- S. 26APower to exempt
- S. 27(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this
- S. 28Amendment of certain enactments
- S. 29—
- S. 30Power of State Government to give Directions
- S. 31Section 31 provides savings and schedules related to the Gujarat State Tax on Professions, Trades, Callings, and Employments Act, 1976.
- S. 1879Section grants Deputy Commissioners and Profession Tax Officers powers and duties similar to Assistant Collectors and Mamlatdars, except for arrest and civil jail confinement.
- S. 2005The section allows the Tribunal to create separate regulations with state government approval for its procedure and business under the Act.
- S. 2008Section allows enforcement of rights, obligations, and penalties accrued before the Act's commencement as if it had always been in effect.