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Home›State Acts›The Gujarat Finance Act, 1932›section 1

section 1

Short title

The Gujarat Finance Act, 1932
Tax193221 sections3 chapters
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Part I PRELIMINARY.

Statutory text

This Act may be called the Gujarat Finance Act, 1932.

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Contents

21 matching sections

  1. 0Preamble
  2. 1Short title
  3. 2Extent and commencement and duration
  4. 2ASavings
  5. omittedCOURT-FEES.—[Repealed.]
  6. 20Extent of Part VI
  7. 21Definitions
  8. 22Levy of Urban Immovable Property tax
  9. 23Exemption of certain buildings and lands from the levy of Urban Immovable Property tax.
  10. 24Authorities competent to levy and collect Urban Immovable Property tax and the manner of such levy and collection.
  11. 24BThe Urban Immovable Property tax to be a first charge on premises on which it is leviable.
  12. 24AACollection of the Urban Immovable Property tax and recovery of the penalty to be made by the appropriate municipal authority.
  13. 25Municipality entitled to rebate for cost of collection.
  14. 26Primary responsibility for the Urban Immovable Property tax.
  15. 26AApportionment of responsibility for Urban Immovaeble Property tax when premises are let and rateable value exceeds the amount of rent.
  16. 27Remission and refund.
  17. 28Default of municipality
  18. 28AApplication of Part VI to certain areas subject to certain modifications
  19. 29Rules
  20. 41Amendment of Bom. I of 1923.
  21. 42Amendment of Bom. VI of 1925.
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