Section 8 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
8. Payment Of Tax.
(1)The tax payable under this Act shall be paid in the prescribed manner.(2)The amount of tax due from enrolled persons for each year as specified in their enrolment certificate shall be paid -(a)in the case of a person who stand enrolled before the commencement of a year or is enrolled on or before the 31st of August of a year, before the 30th day of September of that year, and(b)in the case of a person is enrolled after the 31st day of August of a year, within one month of the date of enrolment.[Provided that the tax payable under clause (a) may, for the year ending on the 31st March, 1990, be paid on or before the 30th day of November, 1989.] [This proviso was inserted by Gujarat 10 of 1990 w.e.f. 1-4-1989]
