Vidhi Codex

AND EMPLOYMENTS ACT, 1976

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

Tax197636 sections

This Act is a tax law in the state of Gujarat that imposes a levy on individuals and entities engaged in various professions, trades, callings, and employments. It applies to regular employees and business entities, excluding those earning casual wages. The tax is collected by designated local authorities like municipalities and panchayats to fund their operations and development activities. By imposing this profession tax, the state ensures a steady revenue stream for local governments to provide essential civic services and infrastructure within their respective jurisdictions.

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. Provided that the tax payable under clause (a) may, for the year ending on the 31st March, 1990, be paid on or before the 30th day of November, 1989.
  11. 10. Penalty for non-payment of tax
  12. 11. Recovery of tax, etc. as arrears of land revenue
  13. 12. Authorities for implementation of the Act
  14. 13. Appeal
  15. 14. Revision
  16. 15. Rectification of mistakes
  17. 16. Provided further that, no order shall be reviewed after the expiry of three years from the date on which it is passed.
  18. 17. Special mode of recovery
  19. 18. Production and inspection of accounts and documents and search of premises
  20. 19. Refund of excess payment
  21. 19A. Remission of taxes
  22. 20. Offences and penalties
  23. 21. Offences by companies
  24. 22. Power to transfer proceedings
  25. 23. Compounding of offences
  26. 24. Powers to enforce attendance, etc
  27. 25. Bar to proceedings
  28. 26. Power to delegate
  29. 26A. Power to exempt
  30. 27. Power to make rules
  31. 28. Amendment of certain enactments
  32. 29. Grants to Designated Authorities
  33. 30. Power of State Government to give Directions
  34. 31. Savings
  35. I. Rates of tax on Professions, Trades, Calling and Employments
  36. II. Enactments Amendments

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