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State of Gujarat - Section

Section 31 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976

31. [ Savings. [Inserted by Gujarat Act No. 10 of 2008 Section 18 w.e.f 1-4-08]

- Nothing in the amendments made by the Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (Gujarat 10 of 2008.) (hereinafter referred to as "the said Act") shall affect or be deemed to have affected,
(a)the previous operation of any provision of the Act or anything done or suffered under the said provisions before the commencement of the said Act;
(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act;
(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the provisions of the Act before the commencement of the said Act; or
(d)any investigation, 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 said Act had not been passed.]
[Schedule-I] [Substituted, by Gujarat Act No. 10 of 2008 Section 19 w.e.f 1-4-08 for Schedule I & II.][See section 3 and section 5(3)]Rates of Tax on Profession, Trades, Callings and Employments
Sr. No. Class of Persons Maximum Rate of Tax (in Rs.)
1 2 3
1. (A)Salary and Wage earners of the StateGovernment, Central Government, Panchayats, Public SectorUndertakings of the State and the Central Government, andGrant-in-aids institutions, whose monthly salaries or wages are-  
  (i) less than Rs.3,000/- Zero
  (ii) Rs. 3,000/- or more but less than Rs.6,000/- 200/- per month
  (iii) Rs. 6,000/- or more but less than Rs.9,000/- 200/- per month
  (iv) Rs. 9,000/- or more but less than Rs.12,000/- 200/- per month
  (v) Rs. 12,000/- or more. 200/- per month
  Explanation I.- Where any salary orwages are payable according to any period other than a month,the monthly salary or wages shall, for the purpose of thisentry, be reckoned on the basis of the actual amount of salaryor wages paid or payable for a month.  
  Explanation II.- Where a person ceasesto be a salary or wages earner before the end of any month, hisliability to pay the tax for that month shall be proportionatelyreduced.  
2. (B)Salary and Wage earners other thanthose mentioned in sub-entry (A), whose monthly salaries orwages are -  
  (i) less than Rs. 3,000/- Zero
  (ii) Rs. 3,000/- or more but less than Rs.6,000/- 200/- per month
  (iii) Rs. 6,000/- or more but less than Rs.9,000/- 200/- per month
  (iv) Rs. 9,000/- or more but less than Rs.12,000/- 200/- per month
  (v) Rs. 12,000/- or more 200/- per month
  Explanation I.-Where any salary orwages are payable according to any period other than a month,the monthly salary or wages shall, for the purpose of thisentry, be reckoned on the basis of the actual amount of salaryor wages paid or payable for a month.  
  Explanation II.- Where a person ceasesto be a salary or wages earner before the end of any month, hisliability to pay the tax for that month shall be proportionatelyreduced.  
3. (a) Legal Practitioners including Solicitorsand Notaries Public. 2500/- per annum
  (b) Medical Practitioners including MedicalConsultants and Dentists. 2500/- per annum
  (c) Technical and professional consultants,including Architects, Engineers, RCC Consultants, TaxConsultants, Chartered Accountants, Actuaries and ManagementConsultants. 2500/- per annum
  (d) Chief Agents, Principal Agents, SpecialAgents, Insurance Agents and Surveyors or Loss Assessors,registered or licenced under the Insurance Act, 1938 (4 of1938). 2500/- per annum
  (e) All Contractors other than buildingcontractors. 2500/- per annum
  (f) Commission Agents,DalalsandBrokers other than Estate Brokers. 2500/- per annum
  (g) Automobile Brokers. 2500/- per annum
  (h) Tour Operators and Travel Agents. 2500/- per annum
  (i) Cable T.V. Operators. 2500/- per annum
  (j) Film Distributors. 2500/- per annum
  (k) Owners of Advertisement Agencies. 2500/- per annum
  (l) Owners of Tuition Classes or TutorialInstitutions. 2500/- per annum
  (m) Owners of Institution or Service Providersengaged in Computer Education or Training, or Online Informationand Data Base Service through Computer Network. 2500/- per annum
  (n) Owners of Driving Schools. 2500/- per annum
  (o) Owners of Marriage Halls and Party Plots. 2500/- per annum
  (p)Angadiaor Courier ServiceProviders. 2500/- per annum
  (q) Owners of Health Club and Recreation Clubs. 2500/- per annum
4. (i) Members of Association recognised under theForward Contract (Regulation) Act, 1952 (74 of 1952). 2500/- per annum
  (ii) Members of Stock Exchanges recognisedunder the Securities Contracts (Regulation) Act, 1956 (42 of1956). 2500/- per annum
  (iii) Owners of Oil Pumps and Service Stationsand where any oil pumps and service stations are leased, thelessees thereof. 2500/- per annum
  (iv) Licenced foreign liquor vendors andemployers of residential hotels and theatres as defined in theBombay Shops and Establishments Act, 1948 (Bombay LXXIX of1948). 2500/- per annum
  (v) Public Limited or Private Limited Companiesregistered under the Companies Act, 1956 (1 of 1956) and engagedin any profession, trade or calling. 2500/- per annum
  (vi) Individuals or Institutions conductingChit Funds. 2500/- per annum
  (vii) Banking companies as defined in theBanking Regulation Act, 1949 (10 of 1949). 2500/- per annum
  (viii) Co-operative Societies registered ordeemed to be registered under the Gujarat Co-operative SocietiesAct, 1961 (Gujarat X of 1962)- 2500/- per annum
  (a) State Level Societies and District LevelSocieties engaged in any profession, trade or calling. 2500/- per annum
  (b) Co-operative Sugar Factories andCo-operative Spinning Mills. 2500/- per annum
  (ix) Estate Agents or Estate Brokers orBuilding Contractors. 2500/- per annum
  (x) Owners of Video Parlours or Video Librariesor both and where any Video Parlours or Video Libraries or bothare leased, the lessees thereof. 2500/- per annum
5. Firms registered under the Indian PartnershipAct, 1932 (IX of 1932) which are engaged in any professions,trades or callings.  
6. Occupiers of factories as defined in theFactories Act, 1948 (63 of 1948). 2500/- per annum
7. Employers of establishments as defined in theBombay Shops and Establishments Act, 1948 (Bombay XXXIX of1948), where on an average employees employed in theestablishment during a year are more than five per day. 2500/- per annum
  Dealers as defined in the Gujarat Value AddedTax Act, 2003 (Gujarat 1 of 2005) whose annual gross turnover ofall sales or of all purchases is-  
  (i) not more than Rs. 2,50,000/-  
  (ii) more than Rs. 2,50,000/- but not more thanRs. 5.00.000/- 2500/- per annum
  (iii) more than Rs. 5,00,000/- but not morethan Rs. 10.00.000/- 2500/- per annum
  (iv) more than Rs. 10,00,000/- 2500/- per annum
  Explanation.- For the purpose of thisentry, the term, "year' shall mean the year as defined inclause (36) of section 2 of the Gujarat Value Added Tax Act,2003 (Gujarat 1 of 2005).  
8. Holders of permits for transport vehiclegranted under the Motor Vehicles Act, 1988 (59 of 1988) whichare used or adapted to be used for hire or reward, where anysuch person hold permits for more than two transport vehiclesbuses, taxis, trucks or three wheelers goods vehicles. 2500/- per annum
  Explanation.- Persons residing togetheras members of one family and holding separate permits shall beone person for the purposes of this entry.  
9. Money lender licensed under the BombayMoney-Lenders Act, 1946 (Bombay XXXI of 1947). 2500/- per annum
10. Persons other than those mentioned in any ofthe preceding entries, who are engaged in any professions,trades, callings or employments and in respect of whom anotification is issued under the fourth proviso to sub-section(2) of section 3. 2500/- per annum
Exemptions:- The following persons shallbe exempted from under any of the entries 2 to 10 of thisSchedule:-
  (1) Companies in respect of which orders forwinding up are passed under the Companies Act, 1956 (1 of 1956)from the date of such orders.
  (2) Co-operative Societies under liquidationfrom the date of the commencement of liquidation proceedings.
  (3) A primary co-operative society, the membersof which are workers who are carrying on the activity of thesociety by their own labour.
[Schedule II] [Substituted by Gujarat Act No. 10 of 2008 Section 19 w.e.f 1-4-08.](See Section 28)
Sr. No. Enactments Amendments
1 2 3
1. The Bombay Provincial Municipal Corporations Act, 1949(Bombay LIX of 1949). In section 127, in sub-section (2), -
    (1) after clause (a), the following clause shall be inserted,namely
    "(b) subject to and in accordance with the provisions ofthe Gujarat State Tax on Professions, Trades, Callings andEmployments Act, 1976 (President's Act No. 11 of 1976) and therules made thereunder, a tax on professions, trades, callingsand employments;";
    (2) in clause (f), the words "a tax on professions,trades, callings and employments or" shall be deleted.
2. The Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964). In section 99, in sub-section (1), -
    (1) after clause (xiv), the following clause shall beinserted, namely
    (xiv-a) subject to and in accordance with the provisions ofthe Gujarat State Tax on Professions, Trades, Callings andEmployments Act, 1976 (President's Act No. 11 of 1976) and therules made thereunder, a tax on professions, trades, callingsand employments;";
    (2) in clause (xv), the words "a tax on professions,trades, callings and employments or" shall be deleted.".
3. The Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993). 1.In section 200,-
    (1) in sub-section (1), -
    (a) after clause (ix), the following clause shall beinserted, namely :-
    "(ix-a) subject to and in accordance with the provisionsof the Gujarat State Tax on Professions, Trades, Callings andEmployments Act, 1976 (President's Act No. 11 of 1976) and therules made thereunder, a tax on professions, trades, callingsand employments;";
    (b) in clause (x), the words "or tax on professions,trades, callings and employments" shall be deleted;
    (2) after sub-section (5), the following subsection shall beinserted, namely
    "(5A) Notwithstanding anything contained in sub-section(1), where a tax on professions, trades, callings andemployments has been imposed by any panchayat under theprovisions of this Act in the area within the limits of avillage panchayat, it shall not be lawful for any otherpanchayat, so long as the tax is being so imposed, to levy suchtax within such limits.".
    2.In section 206, in sub-section (2), -
    (1) clause (b) shall be renumbered as sub-clause (1) of thatclause, and in sub-clause (i) as so renumbered, after the words"such tax or fee", the brackets, words, figures andletters "(other than tax levied under section 3 of theGujarat State Tax on Professions, Trades, Callings andEmployments Act, 1976, (President's Act No. 11 of 1976) readwith clause (ix-a) of sub-section (1) of section 200)"shall be inserted;
    (2) after sub-clause (i), as so renumbered, the followingsub-clause shall be inserted, namely
    "(it) Total amount of gross collection of tax leviedunder section 3 of the Gujarat State Tax on Professions, Trades,Callings and Employments Act, 1976 (President's Act No. 11 of1976) read with clause (ix-a) of sub-section (1) of section 200,in any financial year in any area within the jurisdiction of avillage panchayat shall not form part of the taluka fund, butshall be assigned to the concerned village panchayat.".
    3.In section 210, -
    (1) clause (b) shall be renumbered as sub-clause (i) of thatclause, and in sub-clause (i) as so renumbered, after the words"such tax or fee", the brackets, words, figures andletters "(other than tax levied under section 3 of theGujarat State Tax on Professions, Trades, Callings andEmployments Act, 1976 (President's Act No. 11 of 1976) read withclause (ix-a) of sub-section (1) of section 200)" shall beinserted;
    (2) after sub-clause (i), as so renumbered, the followingsub-clause shall be inserted, namely
    "(ii) total amount of gross collection of tax leviedunder section 3 of the Gujarat State Tax on Professions, Trades,Callings and Employments Act, 1976 (President's Act No. 11 of1976) read with clause (ix-a) of sub-section (1) of section 200,in any financial year in any area within the jurisdiction of avillage panchayat shall not form part of the district fund, butshall be assigned to the concerned village panchayat.".