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State of Gujarat - Section

Section 214 in Gujarat High Court Rules, 1993

214. Applicability of these rules to proceedings under other Acts.

- The Rules relating to Income tax Act 1961, shall with necessary modifications and adaptations, apply to similar [Appeals and] [Added vide Notification No. C-2002/93 dated 26.6.2001 (w.e.f. 1.7.2001)] Reference Applications under other Acts including :-
(i)The Estate Duty Act, 1953.
(ii)The Expenditure Tax Act, 1957.
(iii)The Gift Tax Act, 1958
(iv)The Wealth Tax Act, 1957.
(v)The Excess Profits Tax Act, 1940.
(vi)Super Profit Tax Act 1963.
(vii)The Bombay Stamp Act, 1958.
(viii)The Bombay Sales Tax Act, 1959 and/or the Gujarat Sales Tax Act, 1969.