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

{
    "id": 16828,
    "slug": "the-gujarat-panchayats-municipalities-municipal-corporations-and-state-tax-on-professions-trades-callings-and-employments-act-1976",
    "title": "The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976",
    "short_title": "The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976",
    "act_number": "President's Act No. 11 of 1976",
    "act_year": 1976,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976",
    "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) \"Commissioner\" means the Commissioner of Profession Tax appointed under section 12, and includes an Additional Commissioner of Profession Tax (if any) appointed under that section :\n[(aa) Designated Authority\"\n(i) a Municipal Corporation of a City constituted under section 5 of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);\n(ii) a Municipality as defined in clause (14) of section 2 of the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);\n(iii) (a) a village panchayat constituted under section 9 of the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);\n(b) a taluka panchayat constituted under section 10 of the said Act; and\n(c) a district panchayat constituted under section 11 of the said Act;\nor, as the case may be, the State Government, and includes, where such Municipal Corporation, Municipality or, as the case may be, Panchayat has been superseded or dissolved, a person or persons appointed to exercise the powers or to perform the functions of such Municipal Corporation, Municipality or Panchayat, designated as such, subject to such conditions and for such class of persons mentioned in column 2 of Schedule I for such area, by the State Government by notification in the Official Gazette for the purposes of levy and collection of tax under this Act;\";]\n(b) \"employer\" in relation to an employee earning any salary or wages on a regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager of agent of the employer\n(c) \"month\" means a month reckoned according to the British calendar.\n(d) \"person\" means any person who is engaged in any profession, trade, calling or employment in the State of Gujarat, and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis;\n(e) \"prescribed\" means prescribed by rules made under this Act;\n[(ee) \"Prescribed authority\" means the officer appointed under sub-section(l) of section 12] ;\n(f) \"profession tax\" or \"tax\" means the tax on profession, trades, callings and employment levied under this Act;\n(g) \"salary\" or \"wage\" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also include perquisites, and profits in lieu of salary as defined in section 17 of the Income-tax Act (43 of 1961), [but does not include any form of bonus or gratuity]\n(h) \"Schedule\" means a Schedule appended to this Act.\n(i) \"Tribunal\" means the [Tribunal constituted under section 19 of the Gujarat Value Added Tax Act 2003. (Gujarat Act, No. 1 of 2005)] and discharging the functions of the Tribunal assigned to it by or under this Act:\n(j) \"year\" means the financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy and Charge Of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Employer's liability to deduct and pay tax on behalf of employees.",
            "chapter": null,
            "content": "(a) is also covered by one or more entries in Schedule I and the rate of tax specified under such other entry, or if he is covered by more than one other entry, the highest of the rates of tax specified under those entries is more than rate of tax specified under entry I in that Schedule by which he is covered; or\n(b) is simultaneously engaged in employments of more than one employer, and such person furnishes to his employer or employers a declaration in the prescribed form to the effect that he has obtained a certificate of enrolment under sub-section (2) of section 5 and that he shall pay the tax himself, no deduction or payment of tax shall be made by the employer or employers under this section and such employer or employers, as the case may be, shall not be liable to pay the tax on behalf of such person.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Registration and enrolment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Returns.",
            "chapter": null,
            "content": "(i) to furnish them for such different periods, or\n(ii) to furnish a consolidated return to all or any of the places or work of the employer in the State where such employer ordinarily carries on his employment, for the said period or for such different periods, as he may direct, to the prescribed authority.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Assessment of employers.",
            "chapter": null,
            "content": "(b) The prescribed authority shall on examination of, accounts and papers, assess the amount of tax payable by the employer.\n(c) If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgement.\n[7A. Assessment of other persons.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Payment Of Tax.",
            "chapter": null,
            "content": "(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\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Consequences of failure to deduct or to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Penalty for no.",
            "chapter": null,
            "content": "[11. Recovery of tax etc. as arrears of land revenue.\n(i) the Commissioner of Profession Tax, [and the Additional Commissioner of Profession Tax]\n(ii) [the Deputy Commissioners] of Profession Tax shall have and exercise all powers (except the powers of arrest and confinement of a defaulter in civil jail) and perform all the duties of Assistant or Deputy Collector under said Code;\n(iii) [XXX] the Profession Tax officers, shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code;\n[(iv) ***]\n[11A. State Employment Promotion Fund.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Authorities for implementation of the Act.",
            "chapter": null,
            "content": "[(aa) For carrying out the purposes of this Act, the Designated Authority may appoint such other officers as an Additional Commissioner of Profession Tax and such number of Deputy Commissioners of Profession Tax, Profession Tax Officers and other officers and persons not below such ranks, as the State Government may specify in this regards, with such designation;]\n(b) An officer appointed under [clause (a) or (aa)] shall, within the limits of such area as [Designated Authority may, by Order] specify, to be within his jurisdiction, exercise such powers and perform such duties as may be conferred or imposed upon him by or under this Act.\n(c) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Appeal (1) Subject to such rules as made by State Government, any person or employer aggrieved by any order made under sections 5, 6, 7, 9, 10, 15 or 16 may appeal against such order to.",
            "chapter": null,
            "content": "(a) the [Deputy Commissioner] , if the order is passed by any prescribed authority or officer subordinate to him;\n(b) The [Additional Commissioner] , if the order is passed by the [Deputy Commissioner]; and\n(c) the Tribunal, if the order is passed by any officer not below the rank of [Additional Commissioner.]\n(i) confirm, annul, reduce, enhance, or otherwise modify the assessment or penalty or interest, or\n(ii) set aside the assessment or penalty or interest and direct the authority which made the assessment or imposed the penalty or charged the interest to pass a fresh order further inquiry' on specified points.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "14. Revision (1) Any order passed in appeal under section 13 may, on an application being made in this behalf, be revised by.",
            "chapter": null,
            "content": "(a) [the Additional Commissioner,] if the order is passed by' the [Deputy Commissioner;]\n(b) the Tribunal, if the order is passed by the [Additional Commissioner.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Rectification of mistakes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Special mode of recovery.",
            "chapter": null,
            "content": "(a) any person from whom any amount of money is due, or may become due to an assessee on whom a notice demand has been served under this Act, or\n(b) any person who holds or any subsequently hold money for or on account of such assessee, to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty and interest under this Act, or the whole of the money when it is equal to or less than that amount.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Production and inspection of accounts and documents and search of premises.",
            "chapter": null,
            "content": "[19. Refund of excess payment.\n[19A. Remission of taxes.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "20",
            "title": "20. Offences and penalties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "21",
            "title": "21. Offences by Companies.",
            "chapter": null,
            "content": "(a) \"Company\" means any body corporate and includes a firm or other association of individuals ; and\n(b) \"director\" , in relations to a firm, means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "22",
            "title": "22. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "23",
            "title": "23. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Power to enforce attendance, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "25",
            "title": "25. Bar to proceedings",
            "chapter": null,
            "content": "[26. Power to delegate\n[(a) its powers of appointment of officers and persons, other than an Additional Commissioner under clause (aa) of sub-section (1) of section 12, and]\n(b) its powers of specifying areas under clause (b) of sub-section (1) of section 12 in respect of officers appointed by the Commissioner under the powers delegated to him under clause (a); and the Commissioner shall exercise the powers delegated to him under this sub-section subject to such conditions and restriction as may be specified [in the resolution.]\nNote Upto 31-3-08 In exercise of the power conferred by sub-section (1) of section 26 of the Act, 1976 (President's Act No. 11 of 1976), the Government of Gujarat hereby delegates to the Commissioner its powers as follows namely\nNote Upto 31-3-08\n(1) The powers of appointment of officers (not being power relating to appointment of Deputy Commissioners of profession Tax) and persons under paragraph (vi) of clause (a) of sub-section (1) of section 12 and (2) The powers of specifying areas under clause (h) of sub-section (1) of section - 12 in respect of officers appointed by the Commissioner under the power delegated to him under clause (9) of sub-section (1) of section 12.\n[26A. Power To Exempt.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "27",
            "title": "27. Power to make rules .",
            "chapter": null,
            "content": "[(a) the manner in which an employer referred [in the first proviso to Section- 4] shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1);]\n(b) the authority from which and the manner in which a certificate registration and a certificate of enrolment shall be obtained under subsections (1) and (2) of section-3; and the authority to which and the form in which and the period within which an application for a certificate of registration or enrolment or a revised certificate of enrolment shall be made under sub-section (3) of section 5;\n(c) the authority to be specified for the purposes of sub-sections (4), (5) and (6) of section 5, sub-section (3) of section 6, section 7, 10 and 19;\n[(d) the authority to which, the form in which the periods for which, and the dates by which, a registered employer return or permit, under the proviso to sub-section (1) of section 6;\n(dd) the terms and conditions subject to which, the Commissioner may exempt an employer from furnishing return or permit, under the proviso to subsection (1) of section 6;]\n(e) the manner in which the tax shall be paid under sub-section (I) of Section-8;\n[(f) [***]\n(g) rules subject to which an appeal may be made under section 13;\n(h) the conditions subject to which the Commissioner may permit any person charged with an offence to compound the offence, under sub-section (1) of section 23;\n(i) the fees payable in respect of any application to be made, forms to be supplied, certificate to be granted and appeals and application for revision to be made under this Act;\n(j) any other matter which is or may be prescribed under this Act.\n[28. Amendment of certain enactments.\n[29. Grants to designated authorities.\n[30. Power of State Government to give directions.\n[31. Savings.\n(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;\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act;\n(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\n(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.]\n[Schedule-I]\n[See section 3 and section 5(3)]\n[See section 3 and section 5(3)]\nRates of Tax on Profession, Trades, Callings and Employments\nRates of Tax on Profession, Trades, Callings and Employments\nSr. No.\nSr. No.\nClass of Persons\nClass of Persons\nMaximum Rate of Tax (in Rs.)\nMaximum Rate of Tax (in Rs.)\n1\n1\n2\n2\n3\n3\n1.\n(A) Salary and Wage earners of the State\n\t\t\t\t\tGovernment, Central Government, Panchayats, Public Sector\n\t\t\t\t\tUndertakings of the State and the Central Government, and\n\t\t\t\t\tGrant-in-aids institutions, whose monthly salaries or wages are\n\t\t\t\t\t-\n(A)\n(i) less than Rs.3,000/-\nZero\n(ii) Rs. 3,000/- or more but less than Rs.\n\t\t\t\t\t6,000/-\n200/- per month\n(iii) Rs. 6,000/- or more but less than Rs.\n\t\t\t\t\t9,000/-\n200/- per month\n(iv) Rs. 9,000/- or more but less than Rs.\n\t\t\t\t\t12,000/-\n200/- per month\n(v) Rs. 12,000/- or more.\n200/- per month\nExplanation I. - Where any salary or\n\t\t\t\t\twages are payable according to any period other than a month,\n\t\t\t\t\tthe monthly salary or wages shall, for the purpose of this\n\t\t\t\t\tentry, be reckoned on the basis of the actual amount of salary\n\t\t\t\t\tor wages paid or payable for a month.\nExplanation II. - Where a person ceases\n\t\t\t\t\tto be a salary or wages earner before the end of any month, his\n\t\t\t\t\tliability to pay the tax for that month shall be proportionately\n\t\t\t\t\treduced.\n2.\n(B) Salary and Wage earners other than\n\t\t\t\t\tthose mentioned in sub-entry (A), whose monthly salaries or\n\t\t\t\t\twages are -\n(B)\n(i) less than Rs. 3,000/-\nZero\n(ii) Rs. 3,000/- or more but less than Rs.\n\t\t\t\t\t6,000/-\n200/- per month\n(iii) Rs. 6,000/- or more but less than Rs.\n\t\t\t\t\t9,000/-\n200/- per month\n(iv) Rs. 9,000/- or more but less than Rs.\n\t\t\t\t\t12,000/-\n200/- per month\n(v) Rs. 12,000/- or more\n200/- per month\nExplanation I.- Where any salary or\n\t\t\t\t\twages are payable according to any period other than a month,\n\t\t\t\t\tthe monthly salary or wages shall, for the purpose of this\n\t\t\t\t\tentry, be reckoned on the basis of the actual amount of salary\n\t\t\t\t\tor wages paid or payable for a month.\nExplanation II. - Where a person ceases\n\t\t\t\t\tto be a salary or wages earner before the end of any month, his\n\t\t\t\t\tliability to pay the tax for that month shall be proportionately\n\t\t\t\t\treduced.\n3.\n(a) Legal Practitioners including Solicitors\n\t\t\t\t\tand Notaries Public.\n2500/- per annum\n(b) Medical Practitioners including Medical\n\t\t\t\t\tConsultants and Dentists.\n2500/- per annum\n(c) Technical and professional consultants,\n\t\t\t\t\tincluding Architects, Engineers, RCC Consultants, Tax\n\t\t\t\t\tConsultants, Chartered Accountants, Actuaries and Management\n\t\t\t\t\tConsultants.\n2500/- per annum\n(d) Chief Agents, Principal Agents, Special\n\t\t\t\t\tAgents, Insurance Agents and Surveyors or Loss Assessors,\n\t\t\t\t\tregistered or licenced under the Insurance Act, 1938 (4 of\n\t\t\t\t\t1938).\n2500/- per annum\n(e) All Contractors other than building\n\t\t\t\t\tcontractors.\n2500/- per annum\n(f) Commission Agents, Dalals and\n\t\t\t\t\tBrokers other than Estate Brokers.\n2500/- per annum\n(g) Automobile Brokers.\n2500/- per annum\n(h) Tour Operators and Travel Agents.\n2500/- per annum\n(i) Cable T.V. Operators.\n2500/- per annum\n(j) Film Distributors.\n2500/- per annum\n(k) Owners of Advertisement Agencies.\n2500/- per annum\n(l) Owners of Tuition Classes or Tutorial\n\t\t\t\t\tInstitutions.\n2500/- per annum\n(m) Owners of Institution or Service Providers\n\t\t\t\t\tengaged in Computer Education or Training, or Online Information\n\t\t\t\t\tand Data Base Service through Computer Network.\n2500/- per annum\n(n) Owners of Driving Schools.\n2500/- per annum\n(o) Owners of Marriage Halls and Party Plots.\n2500/- per annum\n(p) Angadia or Courier Service\n\t\t\t\t\tProviders.\n2500/- per annum\n(q) Owners of Health Club and Recreation Clubs.\n2500/- per annum\n4.\n(i) Members of Association recognised under the\n\t\t\t\t\tForward Contract (Regulation) Act, 1952 (74 of 1952).\n2500/- per annum\n(ii) Members of Stock Exchanges recognised\n\t\t\t\t\tunder the Securities Contracts (Regulation) Act, 1956 (42 of\n\t\t\t\t\t1956).\n2500/- per annum\n(iii) Owners of Oil Pumps and Service Stations\n\t\t\t\t\tand where any oil pumps and service stations are leased, the\n\t\t\t\t\tlessees thereof.\n2500/- per annum\n(iv) Licenced foreign liquor vendors and\n\t\t\t\t\temployers of residential hotels and theatres as defined in the\n\t\t\t\t\tBombay Shops and Establishments Act, 1948 (Bombay LXXIX of\n\t\t\t\t\t1948).\n2500/- per annum\n(v) Public Limited or Private Limited Companies\n\t\t\t\t\tregistered under the Companies Act, 1956 (1 of 1956) and engaged\n\t\t\t\t\tin any profession, trade or calling.\n2500/- per annum\n(vi) Individuals or Institutions conducting\n\t\t\t\t\tChit Funds.\n2500/- per annum\n(vii) Banking companies as defined in the\n\t\t\t\t\tBanking Regulation Act, 1949 (10 of 1949).\n2500/- per annum\n(viii) Co-operative Societies registered or\n\t\t\t\t\tdeemed to be registered under the Gujarat Co-operative Societies\n\t\t\t\t\tAct, 1961 (Gujarat X of 1962)-\n2500/- per annum\n(a) State Level Societies and District Level\n\t\t\t\t\tSocieties engaged in any profession, trade or calling.\n2500/- per annum\n(b) Co-operative Sugar Factories and\n\t\t\t\t\tCo-operative Spinning Mills.\n2500/- per annum\n(ix) Estate Agents or Estate Brokers or\n\t\t\t\t\tBuilding Contractors.\n2500/- per annum\n(x) Owners of Video Parlours or Video Libraries\n\t\t\t\t\tor both and where any Video Parlours or Video Libraries or both\n\t\t\t\t\tare leased, the lessees thereof.\n2500/- per annum\n5.\nFirms registered under the Indian Partnership\n\t\t\t\t\tAct, 1932 (IX of 1932) which are engaged in any professions,\n\t\t\t\t\ttrades or callings.\n6.\nOccupiers of factories as defined in the\n\t\t\t\t\tFactories Act, 1948 (63 of 1948).\n2500/- per annum\n7.\nEmployers of establishments as defined in the\n\t\t\t\t\tBombay Shops and Establishments Act, 1948 (Bombay XXXIX of\n\t\t\t\t\t1948), where on an average employees employed in the\n\t\t\t\t\testablishment during a year are more than five per day.\n2500/- per annum\nDealers as defined in the Gujarat Value Added\n\t\t\t\t\tTax Act, 2003 (Gujarat 1 of 2005) whose annual gross turnover of\n\t\t\t\t\tall sales or of all purchases is-\n(i) not more than Rs. 2,50,000/-\n(ii) more than Rs. 2,50,000/- but not more than\n\t\t\t\t\tRs. 5.00.000/-\n2500/- per annum\n(iii) more than Rs. 5,00,000/- but not more\n\t\t\t\t\tthan Rs. 10.00.000/-\n2500/- per annum\n(iv) more than Rs. 10,00,000/-\n2500/- per annum\nExplanation. - For the purpose of this\n\t\t\t\t\tentry, the term, \"year' shall mean the year as defined in\n\t\t\t\t\tclause (36) of section 2 of the Gujarat Value Added Tax Act,\n\t\t\t\t\t2003 (Gujarat 1 of 2005).\n8.\nHolders of permits for transport vehicle\n\t\t\t\t\tgranted under the Motor Vehicles Act, 1988 (59 of 1988) which\n\t\t\t\t\tare used or adapted to be used for hire or reward, where any\n\t\t\t\t\tsuch person hold permits for more than two transport vehicles\n\t\t\t\t\tbuses, taxis, trucks or three wheelers goods vehicles.\n2500/- per annum\nExplanation. - Persons residing together\n\t\t\t\t\tas members of one family and holding separate permits shall be\n\t\t\t\t\tone person for the purposes of this entry.\n9.\nMoney lender licensed under the Bombay\n\t\t\t\t\tMoney-Lenders Act, 1946 (Bombay XXXI of 1947).\n2500/- per annum\n10.\nPersons other than those mentioned in any of\n\t\t\t\t\tthe preceding entries, who are engaged in any professions,\n\t\t\t\t\ttrades, callings or employments and in respect of whom a\n\t\t\t\t\tnotification is issued under the fourth proviso to sub-section\n\t\t\t\t\t(2) of section 3.\n2500/- per annum\nExemptions: - The following persons shall\n\t\t\t\t\tbe exempted from under any of the entries 2 to 10 of this\n\t\t\t\t\tSchedule:-\nExemptions:\n(1) Companies in respect of which orders for\n\t\t\t\t\twinding up are passed under the Companies Act, 1956 (1 of 1956)\n\t\t\t\t\tfrom the date of such orders.\n(2) Co-operative Societies under liquidation\n\t\t\t\t\tfrom the date of the commencement of liquidation proceedings.\n(3) A primary co-operative society, the members\n\t\t\t\t\tof which are workers who are carrying on the activity of the\n\t\t\t\t\tsociety by their own labour.\n[Schedule II]\n(See Section 28)\n(See Section 28)\nSr. No.\nSr. No.\nEnactments\nEnactments\nAmendments\nAmendments\n1\n1\n2\n2\n3\n3\n1.\nThe Bombay Provincial Municipal Corporations Act, 1949\n\t\t\t\t\t(Bombay LIX of 1949).\nIn section 127, in sub-section (2), -\n(1) after clause (a), the following clause shall be inserted,\n\t\t\t\t\tnamely\n\"(b) subject to and in accordance with the provisions of\n\t\t\t\t\tthe Gujarat State Tax on Professions, Trades, Callings and\n\t\t\t\t\tEmployments Act, 1976 (President's Act No. 11 of 1976) and the\n\t\t\t\t\trules made thereunder, a tax on professions, trades, callings\n\t\t\t\t\tand employments;\";\n(2) in clause (f), the words \"a tax on professions,\n\t\t\t\t\ttrades, callings and employments or\" shall be deleted.\n2.\nThe Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964).\nIn section 99, in sub-section (1), -\n(1) after clause (xiv), the following clause shall be\n\t\t\t\t\tinserted, namely\n(xiv-a) subject to and in accordance with the provisions of\n\t\t\t\t\tthe Gujarat State Tax on Professions, Trades, Callings and\n\t\t\t\t\tEmployments Act, 1976 (President's Act No. 11 of 1976) and the\n\t\t\t\t\trules made thereunder, a tax on professions, trades, callings\n\t\t\t\t\tand employments;\";\n(2) in clause (xv), the words \"a tax on professions,\n\t\t\t\t\ttrades, callings and employments or\" shall be deleted.\".\n3.\nThe Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "200",
            "title": "1. In section 200,-",
            "chapter": null,
            "content": "1.\n(1) in sub-section (1), -\n(a) after clause (ix), the following clause shall be\n\t\t\t\t\tinserted, namely :-\n\"(ix-a) subject to and in accordance with the provisions\n\t\t\t\t\tof the Gujarat State Tax on Professions, Trades, Callings and\n\t\t\t\t\tEmployments Act, 1976 (President's Act No. 11 of 1976) and the\n\t\t\t\t\trules made thereunder, a tax on professions, trades, callings\n\t\t\t\t\tand employments;\";\n(b) in clause (x), the words \"or tax on professions,\n\t\t\t\t\ttrades, callings and employments\" shall be deleted;\n(2) after sub-section (5), the following subsection shall be\n\t\t\t\t\tinserted, namely\n\"(5A) Notwithstanding anything contained in sub-section\n\t\t\t\t\t(1), where a tax on professions, trades, callings and\n\t\t\t\t\temployments has been imposed by any panchayat under the\n\t\t\t\t\tprovisions of this Act in the area within the limits of a\n\t\t\t\t\tvillage panchayat, it shall not be lawful for any other\n\t\t\t\t\tpanchayat, so long as the tax is being so imposed, to levy such\n\t\t\t\t\ttax within such limits.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "206",
            "title": "2. In section 206, in sub-section (2), -",
            "chapter": null,
            "content": "2.\n(1) clause (b) shall be renumbered as sub-clause (1) of that\n\t\t\t\t\tclause, and in sub-clause (i) as so renumbered, after the words\n\t\t\t\t\t\"such tax or fee\", the brackets, words, figures and\n\t\t\t\t\tletters \"(other than tax levied under section 3 of the\n\t\t\t\t\tGujarat State Tax on Professions, Trades, Callings and\n\t\t\t\t\tEmployments Act, 1976, (President's Act No. 11 of 1976) read\n\t\t\t\t\twith clause (ix-a) of sub-section (1) of section 200)\"\n\t\t\t\t\tshall be inserted;\n(2) after sub-clause (i), as so renumbered, the following\n\t\t\t\t\tsub-clause shall be inserted, namely\n\"(it) Total amount of gross collection of tax levied\n\t\t\t\t\tunder section 3 of the Gujarat State Tax on Professions, Trades,\n\t\t\t\t\tCallings and Employments Act, 1976 (President's Act No. 11 of\n\t\t\t\t\t1976) read with clause (ix-a) of sub-section (1) of section 200,\n\t\t\t\t\tin any financial year in any area within the jurisdiction of a\n\t\t\t\t\tvillage panchayat shall not form part of the taluka fund, but\n\t\t\t\t\tshall be assigned to the concerned village panchayat.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "210",
            "title": "3. In section 210, -",
            "chapter": null,
            "content": "3.\n(1) clause (b) shall be renumbered as sub-clause (i) of that\n\t\t\t\t\tclause, and in sub-clause (i) as so renumbered, after the words\n\t\t\t\t\t\"such tax or fee\", the brackets, words, figures and\n\t\t\t\t\tletters \"(other than tax levied under section 3 of the\n\t\t\t\t\tGujarat State Tax on Professions, Trades, Callings and\n\t\t\t\t\tEmployments Act, 1976 (President's Act No. 11 of 1976) read with\n\t\t\t\t\tclause (ix-a) of sub-section (1) of section 200)\" shall be\n\t\t\t\t\tinserted;\n(2) after sub-clause (i), as so renumbered, the following\n\t\t\t\t\tsub-clause shall be inserted, namely\n\"(ii) total amount of gross collection of tax levied\n\t\t\t\t\tunder section 3 of the Gujarat State Tax on Professions, Trades,\n\t\t\t\t\tCallings and Employments Act, 1976 (President's Act No. 11 of\n\t\t\t\t\t1976) read with clause (ix-a) of sub-section (1) of section 200,\n\t\t\t\t\tin any financial year in any area within the jurisdiction of a\n\t\t\t\t\tvillage panchayat shall not form part of the district fund, but\n\t\t\t\t\tshall be assigned to the concerned village panchayat.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        }
    ],
    "metadata": {
        "Act ID": "guj137",
        "Act Number": "President's Act No. 11 of 1976",
        "Enactment Date": "",
        "Act Year": "1976",
        "Short Title": "The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}