The Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967

This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967.

In the Bombay Sales of Motor Spirit Taxation Act. 1958 (hereinafter referred to as "the principal Act"), in section 13, to sub-section (I), the following proviso shall be added, namely :-

" Provided that ,where a trader has more than one place of business, the Collector may subject to such terms and conditions as may be prescribed, permit such trader to submit a consolidated statement relating to all or any of his places of business to such officer as the Collector may direct.",

After section 32 of the principal Act, the following new section shall be inserted, namely :- "32A. The Collector may, after due notice to the trader, by order in writing, transfer any proceedings or class of proceedings under any provisions of this Act or the rules made thereunder, from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding already transferred under this section) from one such officer to another officer or to himself.".

In section 36 of the principal Act, in sub-section (2), in clause a, after the words "are to be submitted" the words "and the terms and conditions subject to which a consolidated statement may be submitted" shall be inserted.

1. Short title and commencement This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1976.

1. (2) It sball come into force on the 1st day of ApriI, 1976. 2. Insertion of new section 5A in Bom. LXVI of 1958 In the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujaiat, after section 5, the following section shall be inserted, namely :- "5A.
   • (I) There shall be levied and collected from every person liable to pay tax on the sale oE nloror spirit under this Act, an additional tax at ihe rate of six paise in the rupee on the amount of the tax payabIe by him under section 5.
2. (2) Except as provided in sub-section
   • (I) , the provisi'ons of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable under sub-section (I), as they apply in relation to the lax leviable under section 5.". 1. Short title and commencement This Act may be called the Bombay Sales of Motor Spixit Taxation (Gujarat Amendment) Act, 1967. 2. Amendment of section 36 of Bom. LXVI of 1958 In section 36 of the principal Act, in sub-section (2), in clause a, after the words "are to be submitted" the words "and the terms and conditions subject to which a consolidated statement may be submitted" shall be inserted. 1. Short title and commencement This Act may be called the Bombay Sales of Motor Spixit Taxation (Gujarat shmt Amendment) Act, 1967. 2. Amendment of section 5A of Bom. LXVI of 1958 In the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujarat, after section 5, the following section shall be inserted, namely:- "5A.
3. (1) There shall be levied and collected from every person liable to pay tax on the sale of motor spirit under this Act, an additional tax at the rate of six paise in the rupee on the amount of the tax payable by him under section 5.
4. (2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable under sub-section (1), as they apply in relation to the tax leviable under section 5.". 1. Short title and commencement
5. (1) This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1976.
6. (2) It sball come into force on the 1st day of ApriI, 1976. 2. Amendment of section 6A of Bom. LXVI of 1958 In the Bombay Sales of Motor Spirit Taxation Act, 1958, as in force in the State of Gujarat, after section 5, the following section shall be inserted, namely :- "5A.
7. (1) There shall be levied and collected from every person liable to pay tax on the sale of motor spirit under this Act, an additional tax at the rate of six paise in the rupee on the amount of the tax payable by him under section 5.
8. (2) Except as provided in sub-section (1), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable under sub-section (1), as they apply in relation to the lax leviable under section 5.". 2. Amendment of section 6 of Bom. LXVI of 1958 Amendment of section 6 of Bom. LXVI of 1958 2. In the Bombay Sales of Motor Spirit Taxation Act. 1958 (hereinafter referred to as "the principal Act"), in section 13, to sub-section (I), the following proviso shall be added, namely :- " Provided that ,where a trader has more than one place of business, the Collector may subject to such terms and conditions as may be prescribed, permit such trader to submit a consolidated statement relating to all or any of his places of business to such officer as the Collector may direct.", 3. Insertion of new section 6B in Bom. LXVI of 1958 Insertion of new section 6B in Bom. LXVI of 1958 3. After section 32 of the principal Act, the following new section shall be inserted, namely :- "32A. The Collector may, after due notice to the party, by order in writing, transfer any proceedings or class of proceedings under any provisions of this Act or the rules made thereunder, from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding already transferred under this section) from one such officer to another officer or to himself.". 4. Amendment of section 7 of Bom. LXVI of 1958 In the principal Act, in section 7, for the words and figures "Where tax is levied and collected under section 6", the words, figures and letter "Where tax under section 5 and additional tax under section 6B are levied and collected" shall be substituted.

In the principal Act, in section 12, in sub-section (1), in clause (a), for the word and figures "under section 6", the words, figures and letters "under section 6, 6A and 6B" shall be substituted.

"23h If any tradeu mlbta any amount by my of tunrover tax in hub wntravention of the pmvkbna of sub-seotion

1. (4) af don 6B, he &dl be Ziable ta pay, in addition b any turnover tax for whiob he may be liable,-- of p&4)-
   • (ti) a penalty equal to snoh amomt aa ahall not be leea th tihe *, momt ao mild or more than double moh amount, in a oaee where the CNboto* has mmn to believe that rmoh person has wilfully wntravd the prn&bll~ of auktion
2. (4) of &n SB, and

In tho prioipd Ad, in-motion 27 and in db-motion

1. (2) of =&on 28, M- IsP for the wods and "Cads of Crimin$ Prodme, 1898" the w& and zf , @ma "&& of &Wm1 Pmwdm, 1973" ahall be wb~titntad. $'I ma lQw dl3om. LXVI of ' 1068.

In the principal Act, in section 30, in sub-section (1), in (a), for the words and figure "under section 6", the words, figures and letters "under section 6, 6A or, as the case may be, 6B" shall be substituted.

In the principal Act, in section 36, in sub-section (2), in clause (b), for the words and figures "in section 6", the words, figures and letters "in section 6, 6A and 6B" shall be substituted.

1. Short title This Act may be called the Bombay Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1967.

2. Amendment of section 2 of Bom. LXVI of 1958 In the Bombay Sales of Motor Spirit Taxation Act, 1958 (hereinafter referred to as "the principal Act"), in section 2, after clause (j), the following clause shall be inserted, namely :- "(jj) "tax" means tax, additional tax and turnover tax leviable and payable under this Act;".

3. Insertion of new section 6A in Bom. LXVI of 1958 In the principal Act, after section 6, the following section shall be inserted, namely :- Liability to pay '6A.

1. (I) Where a trader does not pay the amount of tax within the interest on time prescribed for the payment, there shall be paid by such trader, for delayed the period commencing on the date of expiry of the time prescribed payment. for its payment and ending on date of payment of the amount of tax, simple interest at such rate, not exceeding eighteen per cent. per annum, as may be prescribed, on the amount of tax not so paid or any less amount thereof remaining unpaid during such period. (2) Where the amount of tax assessed for any period under section 6, subject to appeal under section 16, revision under section 17 or reference under section 21, if any, exceeds the amount of tax already paid by a trader for that period, there shall be paid by such trader, for the period commencing from the date of expiry of the time prescribed for its payment and ending on date of order of such assessment, appeal, revision or, as the case may be, reference, if any, simple interest at such rate, not exceeding eighteen per cent. per annum as may be prescribed, on the amount of tax not so paid or any less amount thereof remaining unpaid during such period. (3) Where a trader is liable to pay interest under section 6A and he makes payment of an amount which is less than the aggregate of the amount of tax, penalty and interest, the amount so paid by the trader shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance, if any, towards the amount of tax. (4) The State Government may, by general or special order, waive the whole or any part of interest payable under this section in such circumstances, on such terms and conditions and for such period as may be prescribed.'. 4. Amendment of section 36 of Bom. LXVI of 1958 In the principal Act, in section 36, in sub-section (2), after clause (b), the following clauses shall be inserted, namely :- "(bb) the rate at which the interest shall be charged under sub- sections

1. (1) and
2. (2) of section 6A;
   • (bbb) the circumstances in which, the terms and conditions on which and the period for which the interest may be waived under sub- section
3. (4) of section 6A;". 5. Amendment of section 37 of Bom. LXVI of 1958 -1 5. In the principal Act, in section 37 and the marginal note thereof, for the word "fees", the words "fees, interest" shall be substituted.