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 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.