The Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967
The Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967
Tax19679 sections
This Act amends the Bombay Sales of Motor Spirit Taxation Act to update tax collection procedures for the state of Gujarat. It permits traders with multiple business locations to submit consolidated tax statements to the authorities under specific conditions. The legislation also grants tax officials the power to transfer cases between officers and introduces a new tax provision requiring an additional six paise per rupee on the existing tax liability. These changes aim to streamline tax administration and increase revenue collection for motor spirit sales in the region.
- 1. Short title
- 2. Amendment of section 13 of Bom. LXVI of 1958
- 3. Insertion of new section 32A in Bom. LXVI of 1958
- 4. Amendment of section 36 of Bom. LXVI of 1958
- 5. Amendment of section 12 of Bom. LXVI of 1958
- 6. Insertion of new section 23A in Bom. LXVI of 1958
- 7. Amendment of section 27 and sub-section (2) of section 28 of Bom. LXVI of 1958
- 8. Amendment of section 30 of Bom. LXVI of 1958
- 9. Amendment of section 36 of Bom. LXVI of 1958
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