Vidhi Codex

THE GUJARAT MOTOR SPIRIT CESS ACT, 2001

The Gujarat Motor Spirit Cess Act, 2001

Tax200135 sections

The Gujarat Motor Spirit Cess Act, 2001 provides for the levy and collection of a tax, known as a cess, on the sale of motor fuel within the State of Gujarat. It applies to fuel manufacturers, importers, and traders operating in the state, requiring them to register, maintain sales records, and submit regular tax returns. Levied at a single stage up to a maximum rate of four percent, the collected funds are transferred to a dedicated Local Authorities Fund. This law matters because it creates a vital revenue source to support financial needs and local development projects of municipal and village bodies.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Levy and collection of cess.
  4. 4. Local Authorities Fund.
  5. 5. Payment of cess.
  6. 6. Interest on delayed payment of cess.
  7. 7. Refund in certain circumstances.
  8. 8. Registration.
  9. 9. Suspension or cancellation of registration.
  10. 10. Cess Authorities.
  11. 11. Traders to keep accounts and submit statement.
  12. 12. Production and inspection of accounts and documents and search of premises.
  13. 13. Seizure of any document in certain circumstances.
  14. 14. Assessment.
  15. 15. Bar of certain proceedings.
  16. 16. Appeal.
  17. 17. Revision.
  18. 18. Extension of period of limitation in certain cases.
  19. 19. Statement of case to High Court.
  20. 20. Rectification of mistakes.
  21. 21. Penalty for carrying on business without registration.
  22. 22. Penalty for failure to keep accounts or submit statements.
  23. 23. Penalty for failure to comply with requirements of section 12 or for obstructing officer in discharging his duties.
  24. 24. Offences by companies.
  25. 25. Cognisance of offences.
  26. 26. Power of entry and search.
  27. 27. Power of investigation.
  28. 28. Delegation of powers.
  29. 29. Powers to transfer proceedings.
  30. 30. Officers to be public servants.
  31. 31. Protection of action taken in good faith.
  32. 32. Recovery as arrear of land revenue.
  33. 33. Certain sales not liable to cess.
  34. 34. Power to make rules.
  35. 35. Repeal and savings

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