Chapter XII MISCELLANEOUS

Disclosure of information required under section 71 Disclosure of information required under section 71. Any person required to furnish any information under section 71 shall, notwithstanding anything contained in any law for the time being in force, furnish such information to the Commissioner or any other officer authorised by him in this behalf.

Levy of fees.

1. (1) There shall be levied such fees for determination of disputed questions, for appeals, for revisions, for application for copies of assessment orders or other documents, for certified copies of orders and for such other matters as may be prescribed.
2. (2) Such fees shall be paid in the prescribed manner.

Publication of information regarding dealers and other persons in public interest.

1. (1) If the State Government considers it necessary or expedient in the public interest to publish the name of any dealer or other person and any other particulars relating to any proceedings under this Act in respect of such dealer or person, it may publish or cause to be published such name and particulars in such manner as it thinks fit.
2. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the appellate authority, or as the case may be, an application for revision to the revisional authority has expired without an appeal or application has been presented or the appeal or application, if presented, has been disposed of.
3. (3) No publication under this section shall be made in relation to any proceeding until the cases are decided.

Power to make rules.

1. (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be, or may be, prescribed.
3. (3) The power to make rules conferred by this section shall be subject to the condition of previous publication.
4. (4) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.

Power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order, published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty.

Repeal and savings.

1. (1) The Gujarat Sales Tax Act, 1969, the Bombay Sales of Motor Spirit Taxation Act, 1958 and the Gujarat Purchase Tax on Sugarcane Act, 1989 are hereby repealed: Provided that such repeal shall not—
   • (a) affect the previous operation of the enactments so repealed or anything duly done or suffered thereunder;
   • (b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the enactments so repealed;
   • (c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any of the enactments so repealed;
   • (d) affect any investigation or legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the aforesaid enactments had not been repealed.
2. (2) Nothing in section 6 of the Bombay General Clauses Act, 1904 shall apply to such repeal.
3. (3) Notwithstanding anything contained in sub-section (1), any appointment, notification, rule, order, registration, certificate, notice, form or license made, issued or granted under the enactments so repealed shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been made, issued or granted under the corresponding provisions of this Act and shall, unless and until superseded by any appointment, notification, rule, order, registration, certificate, notice, form or license made, issued or granted under this Act, continue in force accordingly.