Levy and charge of tax

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

Tax197636 sections

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Statutory text

(1) Subject to the provisions of article 276 of the Constitution and of this Act, there shall be livied and collected a tax on professions, trades, callings and employments [by the Designated Authority for the benefit of the Panchayats, Municipalities, Municipal Corporations or as the Case May be the State].
(2) Every person engaged in any Profession, Trade, Calling or Employment and falling under one or the other of the classes mentioned in column 2 of Schedule I shall be liable to pay the tax to the Designated Authority at such rate fixed by it but not exceeding the amount mentioned against the class of such person in the said Schedule: Provided that the rates of tax for the class of persons mentioned in entry 1 of the said Schedule shall be fixed by the State Government by notification in the Official Gazette: Provided further that the tax so payable in respect of any one person shall not exceed two thousand and five hundred rupees in any year : Provided also that the State Government may, by notification in the Official Gazette, specify the minimum rate of tax for each of such class mentioned in column 2 of Schedule I, below which tax shall not be levied by the Designated Authority and different limits may be fixed for different Designated Authorities and the minimum rate so notified shall be levied till the Designated Authority fixes some other rate under the provisions of this Act : Provided also that the State Government may, by notification in the Official Gazette, specify the class of persons other than those mentioned in entries 1 to 9 in Schedule I, to whom entry 10 in that Schedule shall apply : Provided also that the tax shall not be levied from the persons mentioned below Schedule I
(3) Where a person falls under more than one entry in Schedule I, he shall be liable to pay to the [Designated Authority] the tax under such one of these entries where the rate of tax specified is the highest.
(4) A person falling under any of the entries 2 to 10 in schedule I shall be liable to pay the tax for the year irrespective of whether he is engaged in the profession, trade, calling or employment during the whole of such year or any part thereof.
(5) Where a person falling under any of the entries in Schedule I is liable to pay the tax to more than one Designated Authority, he shall pay the tax to the Designated Authority where the tax liability is highest; Provided that where a person produces a certificate to the effect that the tax has been paid by him to the Designated Authority where the liability of tax is highest, the tax shall not be levied by any other Designated Authority.]

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