Amendment status not verified — confirm the current text below against the official source.
Sub-section (3) and the proviso thereunder were deleted, ibid., s.15(2). 12 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11 (4) All rules made 1[by the State Government] under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following. (5) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect. 2[(6) For carrying out the purposes of this Act, the Designated Authority may make such rules not inconsistent with the provisions of this Act under its relevant law mentioned in clause (aa) of section 2 of this Act.] Amendment of certain enactments. 3[28. The enactments specified in column 2 of Schedule II are hereby amended in the manner and to the extent, specified in column 3 thereof.] Grants to Designated Authorities. 4[29. Out of the proceeds of the tax and penalties, interest and fees recovered before the commencement of the Gujarat Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (hereinafter referred to as “the said Act”) or recoverable after such commencement as a result of previous operation of the Act under clause (a) of section 31, there shall, under the appropriation duly made by law, be paid annually to such local authorities as were levying a tax on professions, trades, calling and employments before the commencement of the said Act.] Guj. 10 of