GUJARAT MOTOR SPIRIT CESS ACT, 2001.

INDEX

CHAPTER I

PRELIMINARY

1 Short title, extent and commencement

2 Definitions

3 Levy and collection of cess

4 Local Authorities Fund

5 Payment of cess

6 Interest on delayed payment of cess.

7 Refund in certain circumstances

CHAPTER III

REGISTRATION

8 Registration

9 Suspension or cancellation of registration

CHAPTER IV

CESS AUTHORITIES

10 Cess Authorities.

CHAPTER V

LIABILITY TO KEEP ACCOUNTS, SUBMIT STATEMENT AND

POWERS OF INSPECTION AND SEARCH.

11 Traders to keep accounts and submit statement

12 Production and inspection of accounts and documents and search of premises

13 Seizure of any documents in certain circumstances

CHAPTER VI

ASSESSMENTS, APPEALS AND REVISION

14 Assessment.

15 Bar of certain proceedings

16 Appeal

17 Revision

18 Extension of period of limitation in certain cases

19 Statement of case to High Court

20 Rectification of mistakes.

CHAPTER VII

OFFENCES, PENALTIES AND PROCEDURE

21 Penalty for carrying on the business without registration

22 Penalty for failure to keep accounts or submit reports

23 Penalty for failure to comply with requirements of section 12 or obstructing officer I discharge of duties

24 Offences by companies

25 Cognizance of offences

26 Power of entry and search

27 Powers of investigation

CHAPTER VIII

MISCELLANEOUS

28 Delegation of Powers

29 Powers to transfer proceedings

30 Officers to be public servants

31 Protection of action taken in good faith

32 Recovery as arrears of land revenues

33 Certain sales not liable to cess.

34 Power to make rules

35 Repeal and Savings