Vidhi Codex

Bare Act

The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

Tax197639 sections

This Act establishes a tax on professions, trades, callings, and employments within the state of Gujarat. It applies to individuals, firms, companies, and other corporate bodies engaged in these activities, excluding casual wage earners. The tax is collected by designated local authorities such as municipalities, panchayats, and the state government to fund their operations. Rates are set by these authorities but cannot exceed the limits specified in the schedule, with a maximum annual cap of Rs. 2,500 per person. The state government can also set minimum tax rates to ensure sufficient revenue collection.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and charge of tax
  4. 4. Employer's liability to deduct and pay tax on behalf of employees
  5. 5. Registration and enrolment
  6. 6. Returns
  7. 7. Assessment of employers
  8. 7A. Assessment of other persons
  9. 8. Payment of tax
  10. 9. Consequences of failure to deduct or to pay tax
  11. 10. Penalty for non-payment of tax
  12. 11. Recovery of tax, etc. as arrears of land revenue
  13. 11A. State Employment Promotion Fund
  14. 12. Authorities for implementation of the Act
  15. 13. Appeal
  16. 14. Revision
  17. 15. Rectification of mistakes
  18. 16. Accounts
  19. 17. Special mode of recovery
  20. 17A. Tax to be first charge on property.
  21. 18. Production and inspection of accounts and documents and search of premises.
  22. 19. Refund of excess payment.
  23. 19A. Remission of taxes.
  24. 20. Offences and penalties.
  25. 21. Offences and companies.
  26. 22. Power to transfer proceedings.
  27. 23. Compounding of offences.
  28. 24. Powers to enforce attendance etc.
  29. 25. Bar to proceedings.
  30. 26. Power to delegate.
  31. 26A. Power to exempt
  32. 27. Power to make rules
  33. 28. Amendment of certain enactments
  34. 29. Grants to Designated Authorities
  35. 30. Power of State Government to give direction
  36. 31. Savings
  37. Schedule I. Rates of tax on Professions, Trades, Calling and Employments
  38. Schedule. Schedule
  39. Schedule II. SCHEDULE II (See section 28)

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