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State of Gujarat - Section

Section 20 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001

20. Power to make rules.

(1)The State Government may, by notification in the Official Gazette, and subject to the condition of previous publication, make rules for carrying out the purposes of this Act:Provided that if the State Government is satisfied that the circumstances exist which render it necessary for it to take immediate action, it may dispense with the previous publication of any rule to be made under this section.
(2)In particular and without prejudice to the generality of the foregoing power, such rule may provide for all or any of the following matters, namely:-
(a)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act.
(b)all matters expressly required or allowed by this Act to be prescribed:
(c)generally regulating the procedure to be followed arid the forms to be adopted in proceedings under this Act;
(d)any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act;
(e)the procedure for any other matters (including fees) incidental to the disposal of appeal, and the value of court-fee stamp which a memorandum of appeal should bear;
(f)the person who may appear or attend before any authority in connection with any proceedings under the Act, including, his qualifications, the conditions subject to which the person shall be entitled to appear and attend and the form of authorisation authorising such person to attend.
(3)In making any rules under this section, the State Government may direct that the breach thereof shall be punishable with penalty not exceeding two thousand rupees and when the breach is a continuing one, with a daily penalty not exceeding one hundred rupees during the continuance of the breach.
(4)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following.
(5)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect.[Schedule] [Schedule substituted by Gujarat 7 of 2008, dated 29th March, 2008 (w.e.f 01-04-2008)](See Section 2(K) and Section 3)
Sr. No. Specified goods Maximum rate of tax
1 2 4
1. Motor vehicles including chassis of motorvehicles and the body which is built on chassis of motor vehicles Twenty per cent
2. Cement. Twenty per cent
3. Marbles or Granite (raw or polished) Twenty per cent
4. Kota Stones Twenty per cent
5. Naphtha Twenty per cent
6. Light Diesel Oil Twenty per cent
7. High Speed Diesel Oil. Twenty five per cent
8. Yarn of all types except Nylon Yarn, PolyesterViscose Yarn and Cotton Yarn Twenty per cent
9. Such other goods as may be specified by theState Government by notification in the Official Gazette. Twenty per cent