SCHEDULE
(See clause (4) section 2)
1. Cheroots.
2. Cigarettes.
3. Cigars.
4. Smoking mixtures for pipes and cigarettes.
5. Gutkha Inserted with effect of 1/9/2001
6. Pan Masala with –20%gutkha or Tobacco via Act No 17.of 1991.
No. (GHN27) LCT1095 (S.6)(1)Th. In exercise of the powers confided by section 6 of the Gujarat Tax on Luxury Commodities Act, 1995), the Government of Gujarat here by:
(a) Appointments the officer in column 2 of the schedule appended hereto to be the officers with the designation specified in column 3 of the said schedule, and
(b) Specifies against each such Officer the are a mentioned in column 4 of he said schedule as the area within which he shall exercise powers and perform the functions conferred by or under the act.
SCHEDULE
Sr. Designation of officers Designation under the
Gujarat Tax Area appointed of No. under the
|
1 2 |
3 |
4 |
|
Tax, |
|
|
|
1. Commissioners of Sales |
Commissioners of Luxury |
The whole |
|
Ahmedabad. |
Commodities Tax Gujarat state of |
|
|
|
State, Abad. |
|
|
2.Additional Commissioner |
Additional Commissioner |
The whole |
|
of |
Of Luxury Commodities |
state of |
|
Ahmedabad. |
Tax, |
|
|
|
Ahmedabad. |
|
|
3.Deputy Commissioner |
Deputy Commissioner |
The whole |
|
of Sales Tax |
Of Luxury Commodities |
state of |
|
|
Tax |
|
|
4.Assistant Commissioners |
Assistant Commissioners |
Within the |
|
of Sales Tax. |
of Luxury Commodities |
same area |
|
|
Tax. |
as assigned |
|
|
|
under |
|
|
|
|
|
|
|
s Tax Act, |
|
|
|
1969. |
|
5. Sales Tax Officer. |
Luxury Commodities Tax |
Within the |
|
|
Officer. |
same area |
|
|
|
as assigned |
|
|
|
under the |
|
|
|
|
|
|
|
Sales Tax |
|
|
|
Act, 1969. |
APPENDIX 1
STATEMENT OF OBJECTS AND REASONS
This Bill seeks to levy luxury tax with a view to giving effect to the proposal contained in the Budget Speech of the Finance Minister in the Legislative Assembly on the21stJune, 1995.
It is proposed to levy tax on the stock of luxury commodities received during a year by a Stockiest i.e. a manufacturer or importer. The following notes on clauses explain, in brief, the important provisions of the Bill:
Clause3. This clause provides for the incidence of tax where by every Stockiest who during the year commencing on the fist day of the year within which the appointed day falls as from time to time, in his possession or control the stock, the agree gate value of which has exceeded or exceeds Rs. 50,000/, is made liable to pay tax.
Clause4. This clause requires every stockiest who is liable to pay tax, to pay tax levied under the Act.
Clause5. This clause provides for levy of tax on stock of luxury commodities received by a stockiest during a year at the rate of five percent of the aggregate value of such stock.
Clause6. This clause provides for authorities for implementation of the Actviz. The Commissioner of luxury commodities tax, Deputy Commissioner of luxury commodities tax, Assistant Commissioner of luxury commodities tax and luxury commodities tax officers and the Tribunal constituted under section 28 of the Gujarat Sales Tax Act, 1969.
Clause7. This clause provides for registration of stockiest who are liable to pay tax under clause 3.
Clause8. This clause provides for furnishing of returns of stocks received by every registered stockiest.
Clause 9. This clause provides for assessment of tax.
Clause 10. This clause provides for reassessment of stocks escaping assessment.
Clause 11 This clause provides for imposition of penalty on any stockiest in certain cases.
Clause 12. This clause provides for payment of tax.
Clause13. This clause provides for the liability of stockiest to pay interest on the amount of tax not paid within the prescribed time.
Clause14. This clause requires every stockiest liable to pay tax under the Act and every other stockist to whom notice is served by the Commissioner, to maintain regularly in the course of his business, correct and complete the books of accounts.
Clause15. This clause provides for production and inspection of account sand documents and search of premises.
Clause16 This clause provides for appeal by any stockiest aggrieved by order of cancellation of his certificate of registration or by an order of assessment or reassessment or byan order imposing penalty, to the authorities mentioned therein.
Clause17. This clause provides for revision by the Commissioner, of orders passed by the officers sub or dinate to him and by the Tribunal, of orders passed by the Commissioner.
Clause 18. This clause provides for court fees on appeal and application for revision.
Clause19. This clause provides for refund of the amount of tax and penalty paid in excess of the amount due.
Clause 20. This clause provides for remission of tax or interest in certain circumstances.
Clause 21. This clause provides for offences.
Clause 23. This clause provides for cognizance of offences.
Clause 24. This clause provides for compounding of offences.
Clause25. This clause provides for powers of Tribunal and Commissioner similar to those of a civil court for the purpose of proof off acts by affidavits, summoning and enforcing the attendance, compelling the production of document and issuing commissions for examination of witnesses.
Clause 26. This clause provides for bar of jurisdiction of civil courts. Clause30.Subclause (1)of this clause empowers the State Government to make the rules generally for carrying out the purposes of the Act and Particularly formatter’s pecifiedin sub clause (2). This Bill seeks to achieve the aforesaid objects.