The Gujarat Motor Spirit Cess Act, 2001

{
    "id": 16818,
    "slug": "gujarat-motor-spirit-cess-act-2001",
    "title": "The Gujarat Motor Spirit Cess Act, 2001",
    "short_title": "The Gujarat Motor Spirit Cess Act, 2001",
    "act_number": "Gujarat Act No. 13 of 2001",
    "act_year": 2001,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Gujarat Motor Spirit Cess Act, 2001",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"cess\" means the cess on the turnover of sales of motor spirit levied under section 3;\n(b) \"Collector\" means the Collector appointed under section 10 and includes a Special Collector or an Additional Collector appointed under that section;\n[(bb) \"importer\" means a person who carries on the trade of importing motor spirit into the State of Gujarat;]\n(c) \"local authorities\" means-\n(i) a municipality constituted under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);\n(ii) a village panchayat constituted under the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);\n[(cc) \"manufacturer\" includes a trader preparing any kind of motor spirit by admixture of one or more kinds of motor spirits with or without other petroleum products or alcohol;\n(ccc) \"motor spirit\" means -\n(i) any inflammable hydro-carbon (including any mixture of hydro-carbons or any liquid containing hydro-carbons) which is capable of being used for providing reasonably efficient motive power for any form of motor vehicle or vessel or any kind of aircraft; and\n(ii) power alcohol, that is, ethyl alcohol or any grade (including such alcohol when denatured or otherwise treated), which either by itself or in admixture with any such hydro-carbon, is capable of being used as aforesaid, but does not include such form of inflammable hydrocarbon materials as the State Government may by notification in the Official Gazette, specify in this behalf;]\n(d) \"prescribed\" means prescribed by rules;\n(e) \"rules\" means rules made under this Act;\n[(ee) \"sale\" means a sale of motor spirit made within the State of Gujarat for cash or deferred payment or other valuable consideration, and includes any supply by a society or club or an association to its members on payment of a price or of fees or subscription, but does not include a mortgage, hypothecation, charge or pledge and the words \"sell\", \"buy\" and \"purchase\" with all their grammatical, variations and cognate expressions shall be construed accordingly.\n[(f) \"tax\" means tax levied on the sale of motor spirit under the Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005),\n(g) \"trader\" means a person who carries on the trade or business of buying or selling motor spirit and includes-\n(i) a manufacturer,\n(ii) an importer, and\n(iii) a broker or commission agent working in connection with such business; and the word \"trade\" or \"trading\" shall be construed accordingly;\n(gg) \"Tribunal\" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005) and discharging functions of the Tribunal assigned to it by or under this Act;]\n(h) \"turnover of sales\" means sales price including the amount of tax as defined in clause (f) of this section;\n(i) \"year\" means a financial year.\nChapter II\nLevy of Cess and Utilisation of Proceeds of Cess",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy and collection of cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Local Authorities Fund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Payment of cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Interest on delayed payment of cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Refund in certain circumstances.",
            "chapter": null,
            "content": "Chapter III\nRegistration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Suspension or cancellation of registration.",
            "chapter": null,
            "content": "(a) any cess payable under section 5 is not duly paid by the trader;\n(b) there is any breach of conditions subject to which the registration is granted; or\n(c) the trader contravenes any of the provisions of this Act or the rules made thereunder.\nChapter IV\nCess Authorities",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Cess Authorities.",
            "chapter": null,
            "content": "(a) a person to be the Collector of Motor Spirit Cess for the whole of the State of Gujarat;\n(b) a person to be the Special Collector of Motor Spirit Cess;\n(c) a person to be the Additional Collector of Motor Spirit Cess; and\n(d) such other persons to assist the Collector as the State Government may think fit.\nChapter V\nLiability to Keep Accounts, Submit Statement and Powers of Inspection and Search",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Traders to keep accounts and submit statement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Production and inspection of accounts and documents and search of premises.",
            "chapter": null,
            "content": "(i) require any trader to produce before him accounts, registers or other documents or to furnish any other information; or\n(ii) inspect the accounts, registers and other documents and the stocks of any motor spirit manufactured, stored or kept in any shop, warehouse or place of business of any such trader; or\n(iii) enter and search any building, vessel, vehicle or place in which he has reason to believe that any motor spirit is stored or kept for the purpose of sale or manufacture or where the accounts, registers and other documents are kept.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Seizure of any documents in certain circumstances.",
            "chapter": null,
            "content": "Chapter VI\nAssessments, Appeals and Revision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Bar of certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Appeal.",
            "chapter": null,
            "content": "(a) without payment of the cess or interest, if any, but on furnishing in the prescribed manner, security for such amount of cess and interest, as it may direct, or\n(b) on proof of payment of such smaller sum, with or without security in like manner for such amount of cess and interest which remains unpaid as it may direct.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Extension of period of limitation in certain cases.",
            "chapter": null,
            "content": "[19. Appeal to High Court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Rectification of mistakes.",
            "chapter": null,
            "content": "Chapter VII\nOffences, Penalties and Procedure",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "21",
            "title": "21. Penalty for carrying on business without registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "22",
            "title": "22. Penalty for failure to keep accounts or submit statements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "12",
            "title": "23. Penalty for failure to comply with requirements of section 12 or for obstructing officer in discharging his duties.",
            "chapter": null,
            "content": "(a) fails to comply with any requirement made to him under sub-section (1) of section 12, or\n(b) produces false accounts, registers or documents, or knowingly furnishes false information, or\n(c) obstructs any officer making an inspection, search or seizure under the provisions of this Act, or\n(d) aids or abets any person in the commission of any act specified in clause (a), (b) or (c) of this section, shall, on conviction, be punished with fine which may extend to twenty thousand rupees and in the case of a continuing contravention, with an additional fine which may extend to one thousand rupees for each day during which such contravention continues after conviction for the first such contravention.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "24",
            "title": "24. Offences by companies.",
            "chapter": null,
            "content": "(a) \"company\" means a body corporate and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "25",
            "title": "25. Cognizance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "26",
            "title": "26. Power of entry and search.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "27",
            "title": "27. Powers of investigation.",
            "chapter": null,
            "content": "Chapter VIII\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "28",
            "title": "28. Delegation of powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "29",
            "title": "29. Powers to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "30",
            "title": "30. Officers to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "31",
            "title": "31. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "32",
            "title": "32. Recovery as arrear of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "33",
            "title": "33. Certain sales not liable to cess.",
            "chapter": null,
            "content": "(a) outside the State of Gujarat,\n(b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, or\n(c) in the course of inter-State trade or commerce.\n(i) outside the State of Gujarat, or\n(ii) in the course of import of the goods into the territory of India or the export of the goods out of such territory, or\n(iii) in the course of inter State trade or commerce shall be determined in accordance with the principle specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (LXXIV of 1956).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "34",
            "title": "34. Power to make rules.",
            "chapter": null,
            "content": "(a) the stage at which, the rate at which and the manner in which, the cess shall be levied and collected under section 3;\n(b) the manner in which and conditions subject to which the Local Autorities Fund shall be expended under section 4;\n(c) the manner in which the cess shall be payable by trader under sub-section (1) of section 5;\n(d) the intervals at which, the authority to which, the form in which and the manner in which the return shall be furnished under sub-section (2) of section 5;\n(e) the conditions subject to which a trader shall be entitled to refund of cess under section 7;\n(f) the conditions subject to which the exemption from the provisions of registration may be granted by the Collector under sub-section (1) of section 8;\n(g) the form in which, period within which and the authority to which the application for registration shall be made under sub-section (2) of section 8;\n(h) the form in which certificate of registration shall be issued under subsection (3) of section 8;\n(i) the conditions subject to which the Collector may suspend or cancel registration under section 9;\n(j) the form in which accounts shall be maintained by the trader under section 11;\n(k) the form in which, the manner in which and the period for which statements shall be submitted under section 11;\n(l) terms and conditions subject to which the trader may be permitted to submit a consolidated statement under the proviso to section 11;\n(m) the manner in which a notice shall be served by the Collector on a trader under sub-section (3) of section 14;\n(n) the manner in which, the time within which and the authority to which an appeal may be preferred under sub-section (1) of section 16;\n(o) the manner in which the security shall be furnished under the proviso to sub-section (2) of section 16;\n(p) the rules of procedure subject to which the authority may pass an order on appeal under sub-section (3) of section 16;\n(q) the rules subject to which the Collector or the Tribunal may revise an order under sub-section (1) of section 17;\n(r) the manner in which the Collector may refund the amount of cess under sub-section (3) of section 20;\n(s) the rank of officer who shall have power to investigate offences under subsection (1) of section 27.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "35",
            "title": "35. Repeal and savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        }
    ],
    "metadata": {
        "Act ID": "guj121",
        "Act Number": "Gujarat Act No. 13 of 2001",
        "Enactment Date": "",
        "Act Year": "2001",
        "Short Title": "The Gujarat Motor Spirit Cess Act, 2001",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:48"
}