Amendment to The Gujarat Panchayats Act, 1993

1. In section 200, - (1) in sub-section (1), - (a) after clause (ix), the following clause shall be inserted, namely:-"(ix-a) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;"; (b) in clause (x), the words "or tax on professions, trades, callings and employments" shall be deleted; (2) after sub-section (5), the following sub-section shall be inserted, namely:-"(5A) Notwithstanding anything contained in sub-section (1), where a tax on professions, trades, callings and employments has been imposed by any panchayat under the provisions of this Act in the area within the limits of a village panchayat, it shall not be lawful for any other panchayat, so long as the tax is being so imposed, to levy such tax within such limits.". 2. in section 206, in sub-section (2),- (I) clause (b) shall be renumbered as sub-clause (i) of that clause, and in sub-clause (i) as so re-numbered, after the words "such tax or fee", the brackets, words, figures and letters "(other than tax levied under section 3 of the Gujarat State Tax on professions, Trades, Callings and Employments Act, 1976 (Presidential Act No. 11 of 1976), read with clause (ix-a) of sub-section (I) of section 200) shall be inserted. (2) after sub-clause (i), as so re-numbered, the following sub-clause shall be inserted, namely:-(ii) Total amount of gross collection of tax levied under section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (Presidential Act No. 11 of 1976) read with clause (ix-a) of sub-section (I) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not from part of the taluka fund, but shall be assigned to the concerned village panchayat. 3. In section 210,- (I) clause (b) shall be re-numbered as sub-clause (i) of that clause, and in sub-clause (i) a so renumbered, after the words "such tax or fee", the brackets, words, figures and letters "(other than tax levied under section 3 of the Gujarat State Tax on Employments Act, 1976 (Presidential Act No. 11 of 1976) read with clause (ix-a) of sub-section (I) of section 200)" shall be inserted. (2) after sub-clause (i), as so renumbered, the following sub-clause shall be inserted, namely:-(ii) total amount of gross collection of tax levied under section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (Presidential Act No. 11 of 1976) read with clause (ix-a) of sub-section (I) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not from part of the taluka fund, but shall be assigned to the concerned village panchayat.