THE GUJARAT TAX ON LUXURY COMMODITIES ACT, 1995.

 

INDEX

          

1         Short title, extent and commencement

2         Definitions

3         Incidence of tax

4         Tax Payable by stockiest

5         Levy of tax on the stock of commodities of luxury

6         Authorities for implementation of the Act

7         Registration

8         Returns

9         Assessment of taxes

10       Reassessment of stock escaping assessment

11       Imposition of penalty in certain cases

12       Payment of tax

13       Liability of stockiest to pay interest

14       Accounts

15       Production and inspection of books of accounts and documents and search of premises

16       Appeal

17       Revision

18       Court fee on appeal and application for revision

19       Refund

20       Remission of tax or interest

21       Offences

22       Offences by companies

23       Offences by companies

24       Compounding of offences

25       Powers of Tribunal and Commissioner

26       Bar of jurisdiction of civil courts

27       Power to transfer proceedings

28       Persons appointed under section 6 to be public servant

29        Indemnity

30        Power to make rules