Vidhi Codex

The Gujarat Taxation Laws (Amendment) Act, 2004

The Gujarat Taxation Laws (Amendment) Act, 2004

Tax20043 of 2 sections available

This legislative amendment targets two key tax statutes in Gujarat by updating administrative roles and appeal procedures. It changes officer designations, substituting "Joint Commissioner" for "Deputy Commissioner" in various sections of the Sales Tax and Professions Tax Acts. The changes also modify the hierarchy for tax appeals, stipulating that first appeals filed by officers downgrade to the Deputy Commissioner, and second appeals ascend through the Joint Commissioner level before reaching the Tribunal. This restructuring aims to streamline tax administration and resolution within the state's revenue framework.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of certain taxation laws
  3. Schedule. Schedule

Some statutory text is still being prepared for this language version.

PDF: pending for this language.