Amendment status not verified — confirm the current text below against the official source.
Clause (aa) was inserted, ibid., s.3(1). ** This Amendment Act was deemed to have come into force on the 1st April,1977. *** This Amendment Act was deemed to have come into force on the 1st April,1981. ∆ This Amendment Act was deemed to have come into force on the 1st April,1982. ∆∆. This Amendment Act was deemed to have come into force on the 1st April, 1985. ∆∆∆. This Amendment Act was deemed to have come into force on the 1st April, 1989. . This Amendment Act was deemed to have come into force on the 1st April, 1989. . This Amendment Act was deemed to have come into force on the 1st April, 1990. . This Amendment Act was deemed to have come into force on the 1st April, 1997. #. This Amendment Act was deemed to have come into force on the 1st April, 1999. ##. This Amendment Act was deemed to have come into force on the 1st April, 2002. 2 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11 (b) “employer”, in relation to an employee earning any salary or wages on a regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer; (c) “month” means a month reckoned according to the British calendar; (d) “person” means any person who is engaged in any profession, trade, calling or employment in the State of Gujarat, and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis; 1[Explanation.- Every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person and a separate assessee for the purpose of levy of tax under this Act;] (e) “prescribed” means prescribed by rules made under this Act; 2[(ee) “prescribed authority” means an officer appointed under sub-section (1) of section 12;] (f) “profession tax” or “tax” means the tax on professions, trades, callings and employments levied under this Act; (g) “salary” or “wage” includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites, and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961, 3[but does not include any form of bonus or gratuity]; (h) “Schedule” means a Schedule appended to this Act; 43 of 1961. (i) "Tribunal" means the 4[Tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003] and discharging the functions of the Tribunal assigned to it by or under this Act; Guj. 1 of 2005. (j) "year" means the financial year. Levy and charge of tax.