The Gujarat Taxation Laws (Amendment) Act, 2004

1. (1) This Act may be called the Gujarat Taxation Laws (Amendment) Act, 2004.
2. (2) It shall come into force on such date as the State Government may, by notification in the Oficial Gazette, appoint.

The enactments specified in column 2 of the Schedule shall be amended to the extent and in the manner specified against it in column 3 of the said Schedule.

( See section 2 ) Sr. Name of enactments. Extent of amendments No. 1 2 3 1. The Gujacat Sales Tax 1. In section 27, - Act, 19-69 (Guj. 1 of 1970). - (I) in sub-section (2), before clause (a), the following clause shall be inserted, namely :- "(aa) Joint Commissioners,"; (2) in sub-section , for the words "Deputy Commissioner" wherever they occur, the words "Joint Commissioner" and for the words "Deputy Commissioners", the words "Joint Commissioners" shall be substituted; (3) in sub-section (61, for the words "Assistant Commissioners", the words "Deputy Commissioners, Assistant Commissioners" shall be substituted; (4) in sub-section {7), for the words "Deputy Commissioners", the words "Joint Commissioners" shall be substituted. 2. In section 47A, in sub-sec tion (I), - (1) jn clause (i), for the words "Deputy Commissioners", the words "Joint Commissioners" shall be substituted; (2) in clause (ii), for [he words "Assistant Commissioners", the words "Deputy Commissioners" shall be substituted; (3) in clause (iii), for. the words "Sales Tax Offici;.rs", the words "Assistant Commissioners of Sales Tax and the Sales Tax Officers" shall be substituted; (4) in clause (iiia), for the words "Sales Tax Officers", the words "Assistant Commissioners of Sales Tax and the Sales Tax Officers" shall be substituted. 3. In section 65, - (1) for sub-sections (1) and (2), the following shall be substituted, namely :- , 1 An appeal from every original order, not being an order mentioned in section 66, passed under this Act or rules made thereunder, shall lie,- (a) if the order is made by a Sales Tax Officer, an Assistant Commissior~er of Sales Tax or any other officer subordinate thereto, to the Deputy' Commissioner; (b) if the order is made by a Deputy Commissioner, to the Joint Commissioner; (c) if the order is made by a Joint Commissioner, Add tional Commissioner or Commissioner, to the Tribunal. (2) In the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal .". (2) in sub-section , fot- the words "the Assistant Commissioner or, as the case may be, by the Deputy Commissioner" where they occur at two places, the words "the Deputy Commissioner or, as the case may he, by the Joint Cornmissioncr" shall be substituted. 2. The Gujarat State Tax 1. In section 11, in sub-section (2), - on Pthofessions, Trades, (I) in clause (i), for the words "Deputy Callings and Commissioners", the words "Joint Commissioners': Ernploy~nents Act, shall be substituted; (President's Act No. 11 (2) in clausc (ii), for the words "the Assislant of 1976). Commissioners", the words "the Deputy Commissioners" s ha1 I be substituted; (3) in clause (iii), for the words "the P1.ofession Tax Officers", the words "the Assistant Commissioners of Profcssion Tax and the Profession Tax Officers" shall be substituted; (4) in clause (iv), for the words "the Profession Tax Officers", the words "the Assistant Commissioners of Profession Tax and the Profession Tax Officers" shall be substituted. 2. In section 12, in sub-section (11, in clause (a), in sub-clause (iii), for the words "Deputy Commissioners", the words "Joint Commissioners of Profession Tax, Deputy Commissioners" shall bc substituted. 3. In section 13, in sub-section (I), - (i) in clause (a), for the words "the Assistant Commissioner", the words "the Deputy Commissioner" shall be substituted; (ii) in clausc (b), for the words "the Deputy Commissioner", the words "the Joint Commissioner" and for the words "Assistant Commissioner", the words "Deputy Commissioner" shall be substituted; (iii) in clause (c), for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted. 4. In section 14, - (I) in sub-section [I), - (i) in clause (a), for the words "the Deputy Commissioner", the words "the Joint Commissioner'' and for the words "Assistant Commissioner", the words "Deputy Commissioner" shaIl be substituted; (ii) in clause (b), for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted; (2) in sub-section (3), for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted. 5, In section 26, in sub-section (I), in clausc (a), for the words "Deputy Commissioners", the words "Joint Commissioners" shall be substituted. 3. The Gujarat Purchase 1. In section 8, - Tax on Sugarcane Act, (1) in stib-section (Z), bcfore clause (a), the following clause shall be inserted, namely :- (Guj. 1 1 of 1989). "(aa) Joint Cotnmissioners of Pu~.chase 'Tax (Sugarcane),"; (2) in sub-section (3, for the word "Deputy", the word "Joint" shall be suhstituted; (3) in sub-scction (6), for the words "~'ssistant Cornrnissiuners", the words "Deputy Commissioners, Assistant Commissioners" shal I be subs ti tuted; (4) in sub-scction (7), for the words "Deputy Commissioners", the words "Joint Commissioners" shall be substituted. 2. In section 21, - (1) for sub-section (l), the following shalt be substituted, namely :- "(I) An appeal from every original order passed under this Act or the rules made thereunder, shall lie - {a) if the order is made by the Purchase Tax Officer, Assistant Cornmissioner or any other 0ffice.r subordinate thereto, to the Deputy Commissioner; (b) if the order is made by a Deputy Commissioner, to the Commissioner; (c) if the order is made by a Joint Commissioner, Additional Ccmmissioner or Commissioner, to the Tribunal."; (2) in sub-section (2), for the words "Assistant Commissioner", the words "Deputy Commissioner" shall be substituted; (3) in sub-section (51, for the words "Assistant Commissioner" occurring at two places, the words "Deputy Commissioner" shall be substituted. 4. The Gujarat Tax on 1. In section 6, in sub-section (2), in clause (b), Luxury Commodities for the words "Deputy Comrnrncrs", the words Act, 1995 "Joint Commissioners of Luxury Commodities Tax, (Guj. 14 of 1995). Deputy Commissioners" shall be substituted. 2. In section 16, - (1) in sub-section (1)' - (i) in clause (a), for the words "the Assistant Commissioner", the words "the Deputy Commissioner" and ios the words "1,uxury Commodities Tax Officer", the words "the Assistant Commissioner or Luxury Commodities Tax Officer" shall be substituted; (ii) in clausc (b), for the words "an Assistant Commissioner'', the words "the Deputy Commissioner" shall be substituted; (iii) in clause (c), for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted; (2) in sub-section (21, for the words "an Assistant Commissioner", the words "the Deputy Commissioner or the Joint Commissioner" shall be substituted. 1. Short title and commencement (1) This Act may be called the Gujarat Taxation Laws (Amendment) Short title alld Act, 2004. comrnencement. (2) It shall come into force on such date as the State Government may, by notification in the Oficial Gazette, appoint. 2. Amendment in the Guj. 1 of 2005 Amendment in the Guj. 1 of 2005. Guj. 1 of 2005. 3. Amendment in the Guj. 13 of 2001 Amendment in the Guj. 13 of 2001. Guj. 13 of 2001. 4. Amendment in the President’s Act No. 11 of 1976 In the Gujarat State tax on Professions, Trades, Callings and Employments Act, 1976, in section 9, in sub-section (1), for the words “at one and a half per cent.”, the words “at such rate, not exceeding one and a half per cent., as may be specified by the State Government by notification in the Official Gazette” shall be substituted. 5. Amendment in the Bom. XL of 1958 In the Gujarat Electricity Duty Act, 1958, in section 8, in sub-section (1), for the figures and words “24 per cent. per annum”, the words “eighteen per cent. per annum” shall be substituted. 6. Amendment in the Bom. LX of 1958 -1 In the Gujarat Stamp Act, 1958, in section 46, in sub-section (1), for the words “at the rate of fifteen per cent., per annum”, the words “at such rate, not exceeding eighteen per cent. per annum, as may be specified by the State Government by notification in the Official Gazette” shall be substituted.