SCHEDULE II (See section 28)

Sr. No. | Enactments | Amendments 1. | The Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949) | In section 127, in sub-section (2),- (1) after clause (a), the following clause shall be inserted, namely:- “(b) 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 employment;”; (2) in clause (f), the words “a tax on professions, trades, callings and employments or” shall be deleted. 2. | The Gujarat Municipalities Act, 1963 (Guj. 34 of 1964). | In section 99, in sub-section (1),- (1) after clause (xiv), the following clause shall be inserted, namely:- “(xiv-a) subject to and 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;”; (2) in clause (xv), the words “a tax on professions trades, callings and employements or” shall be deleted.”. 3. | The Gujarat Panchayats Act, 1993 (Guj. 18 of 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 Employements 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 employements” 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), - (1) clause (b) shall be renumbered as sub-clause (i) of that clause, and in sub-clause (i) as 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 Professions, Trades, Callings and Employments Act, 1976, read with clause (ix-a) of sub-section (1) 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 read with clause (ix-a) of sub-section (1) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the taluka fund, but shall be assigned to the concerned village panchayat.”. 3. In section 210, - (1) clause (b) shall be renumbered as sub-clause (i) of that clause, and in sub-clause (i) as 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 Professions, Trades, Callings and Employments Act, 1976 read with clause (ix-a) of sub-section (1) of section 200)” 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 read with clause (ix-a) of sub-section (1) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the district fund, but shall be assigned to the concerned village panchayat.”