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Home›State Acts›Gujarat Carriage of Goods Taxation Act, 1962›section 1

section 1

Short title extent and commencement

The Gujarat Carriage of Goods Taxation Act, 1962
Tax196220 sections
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Statutory text

Short title, extent and commencement.—(1) This Act may be called the Gujarat Carriage of Goods Taxation Act, 1962.

  1. (2) It extends to the whole of the State of Gujarat.
  2. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

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Contents

20 matching sections

  1. 1Short title extent and commencement
  2. 2Definitions
  3. 3Levy of tax on carriage of goods
  4. 4Submission of returns
  5. 5Issue of notice
  6. 6Assessment of tax
  7. 7Payment of tax
  8. 8Penalty for non-payment of tax
  9. 9Tax to be charged on goods carried in goods vehicle of operator
  10. 10Provided that in the case of a fleet owner the tax shall be paid by him in such manner as may be prescribed.
  11. 11Appeals
  12. 12Power of revision
  13. 13Provided further that no order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.
  14. 14Power of entry and inspection
  15. 15Offences and penalties
  16. 16Cognizance of offences
  17. 17Composition of offences
  18. 18Protection of action taken in good faith
  19. 19Power to make rules
  20. 20Repeal and saving
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