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Home›State Acts›The Gujarat Tax on Sale of Electricity Act, 1985›section 1

section 1

Short title, extent and commencement

The Gujarat Tax on Sale of Electricity Act, 1985
Infrastructure198516 sections
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Statutory text

Short title, extent and commencement.

  1. (1) This Act may be called the Gujarat Tax on Sale of Electricity Act, 1985.
  2. (2) It extends to the whole of the State of Gujarat.
  3. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

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Contents

16 matching sections

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Tax on sale of electricity
  4. 4Payment of tax
  5. 5Returns
  6. 6Assessment of tax
  7. 7Provided that before making any such assessment, the licensee shall be given a reasonable opportunity of being heard.
  8. 8Penalty for non-payment of tax
  9. 9Recovery of tax
  10. 10Refund of tax
  11. 11Provided that such application shall be made within two years from the date of payment of the tax.
  12. 12Cognizance of offences
  13. 13No court shall take cognizance of any offence punishable under this Act except with the previous sanction of the State Government or such officer as the State Government may authorise in this behalf.
  14. 14Power to exempt
  15. 15Power of State Government to make rules
  16. 16Repeal and saving
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