The Gujarat Finance Act, 1932

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Government of Gujarat

Legislative and Parliamentary Affairs Department

Bombay Act No. II of 1932

The Gujarat Finance Act, 1932

( As modified up to the 31st May, 2012 )

[1932 : Bom. II Gujarat Finance Act, 1932

THE GUJARAT FINANCE ACT, 1932.
CONTENTS.
PREAMBLE.
SECTIONS.
PART I.
PRELIMINARY.
1. Short title.

2. Extent and commencement and duration.

2A. [Repealed].
PART II.--[Repealed.]

PART III.
COURT-FEES.—[Repealed.]

PART IV-[Repealed.]

PART V.-[Repealed.]

PART VI.
URBAN IMMOVEABLE PROPERTY TAX.

20. Extent of Part VI.

21. Definitions.

22. Levy of Urban Immoveable Property tax.

23. Exemption of certain buildings and land from the levy of Urban Immoveable
Property tax.

24. Authorities competent to levy and collect Urban Immoveable Prope rty tax
and the manner of such levy and collection.

24 A. Penalty for default in payment of the Urban Immoveable Property tax.

24AA. Collection of the Urban Immoveable Property tax and recovery of the penalty
to be made by the appropriate municipal authority.

24B. The Urban Immoveable Property tax to be a first charge on premises on
which it is leviable.

25. Municipality entitled to rebate for cost of collection.

26. Primary responsibility for the Urban Immoveable Property tax.

26A. Apportionment of r esponsibility for Urban Immoveable Property tax when
premises are let and rateable value exceeds the amount of rent.

27. Remission and refund.

28. Default of Municipality.

28A. Application of Part VI to certain areas subject to certain modifications.

29. Rules.
PART VII—[Repealed.]
PART VIII.
OTHER TAXES.

41. Amendment of Bom. I of 1923.

42. Amendment of Bom. VI of 1925.
1932 : Bom. II ] Gujarat Finance Act, 1932

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BOMBAY ACT NO. II OF 1932. 1

[THE GUJARAT FINANCE ACT, 1932.]

[30th March 1932]
Amended by Bom. 6 of 1932
Amended by Bom. 1 of 1933.
Amended by Bom. 1 of 1934.
Amended by Bom. 1 of 1935.
Amended by Bom. 3 of 1936.
Adapted and modified by the Adaptation of Indian Laws Order in Council.
Amended by Bom. 7 of 1938.
Amended by Bom. 4 of 1939.
Amended by Bom. 17 of 1939.
Amended by Bom. 1 of 1940.
Amended by Bom. 4 of 1941.*
Amended by Bom. 6 of 1942.*
Amended by Bom. 3 of 1943.*
Amended by Bom. 4 of 1944.*
Amended by Bom. 4 of 1945. *
Amended by Bom. 9 of 1946. *
Amended by Bom. 8 of 1947.
Adapted and modified by the India (Adaptation o f Existing Indian Laws), Order,
1947.
Amended by Bom. 23 of 1948.
Amended by Bom. 2 of 1949.
Amended by Bom. 53 of 1949.
Amended by Bom. 60 of 1949.
Amended by Bom. 8 of 1950.
Amended by Bom. 9 of 1950.
Adapted and modified by the Adaptation of Laws Order, 1950.
Amended by Bom. 16 of 1951.
Amended by Act 28 of 1951.
Amended by Bom. 37 of 1953.
Amended by Bom. 42 of 1956.
Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent
Subjects) Order, 1956.
Amended by Bom. 32 of 1957.
Amended by Bom. 40 of 1958.
Amended by Bom. 60 of 1958.
Amended by Bom. 36 of 1959.

An Act 2* * * * * * 3 * * *

4[to amend the Court-fees Act, 1870, and the Indian Stamp Act, 1899, in their
application to the Province of Bombay, to provide for the levy of a tax on immovable
property in certain urban areas 5[to provide for the levy of a tax on advertisements in
newspapers], and to amend the Bombay Entertainments Duty Act, 1923, and the
Bombay Betting Tax Act, 1925].

WHEREAS it is expedient 6* * * * * * 7*
* * * * 8[to amend the 9Court-fees Act, 1870, and the Indian
Stamp Act, 1899, in their application to the Province of Bombay for the purposes
hereinafter appearing, to provide for the levy of a tax on immovable property in
certain urban areas, 10[to provide for the levy of a tax on advertisements in
newspapers] and to amend the Bombay Entertainments Duty Act, 1923, and the
Bombay Betting Tax Act, 1925, for the purposes hereinafter appearing] ; It is hereby
enacted as follows :-

VII of 1870. II of
1899. Bom. I of
1923. Bom. VI of
1925.
VII of 1870. II of
1899. Bom. I of
1923. Bom. VI of
1925.
[1932 : Bom. II Gujarat Finance Act, 1932

PART I.
Preliminary.

1. This Act may be called the @[Gujarat] Finance Act, 1932.

2. (1) Except where it is other wise provided in this Act, this Act extends to the
11[pre-Reorganisation State of Bombay, excluding the transferred territories].

(2) It shall come into force on the 1st day of April 1932.

12 * * * *

2A. [Savings] Rep. by Bom. 36 of 1959 s. 49. Sch.

PART II.

Electricity Duty.
[Repeated by Bom. Act XL of 1958, s. 14 (i).]

PART III

Court- fees.

[Part III containing sections 12, 13 and 14 was repealed by Bom. 36 of 1959, s. 49,
sch. IV.]

PART IV.
Stamp Duties.

[Repealed by Bom. LX of 1958 s. 76 Sch. II].

PART V.

Stamp p di. * 5 on certain instruments in certain 13(Cities and urban areas).
[Repeald by Bom. LX of 1958 s. 76 Sch. 2]

Bombay Finance Act, 1932 1813

14[PART VI.

Urban Immovable Property Tax.

20. This Part extends to-

15[(i) Greater Bombay;

(ii) the Cities of Ahmedabad and Poona ;

(iii) the limits of the municipal borough of Thana ;]

(iv) the notified areas of Malad, Kandivali, Borivali 16*and Mulund in the
Bombay Suburban District, Bhayandar in the District of Thana and Sabarmati
in the District of Ahmedabad, 17* * * *and]

(v) the limits of the 18[Cantonments of Ahmedabad, Poona and Kirkee].

21. Unless there is anything repugnant in the subject or context- ;

(1) " Annual letting value " means-

19[(a) in Greater Bombay and in the City of Ahmedabad and the City
Short title.
Extent and
commencement and
duration.
Extent of Part VI.
Definitions. Bom. III of 1888.
Bom. LIX of 1949.
Bom. XVIII of
1925. Bom. III of
1901. II of 1924.
1932 : Bom. II ] Gujarat Finance Act, 1932

5 of 14
of Poona, the rateable value of buildings or lands as determined in
accordance with the provisions of the Bombay Municipal Corporation
Act, or the Bombay Provincial Municipal Corporations Act, 1949, as
the case may be;]

(b) in the other Municipal areas, the annual letting value of buildings
or lands as determined in accordance with the provisions of section 78
of the Bombay Municipal Boroughs Act, 1925, or section 63 of the
Bombay District Municipal Act, 1901, as the case may be ;

(c) in the 20[areas of the Cantonments of Ahmedabad, Poona and
Kirkee,] the annual value as defined by section 64 of the
Cantonments, Act, 1924 ;

Provided that if in any case the property tax is assessed on any
building or land on its capital value, such percentage of the capital
value as may be determined by the 21[State] Government shall be
deemed to be the annual letting value.

(2) " Buildings " and "lands " have the same meanings as they have in the
22[Bombay Municipal Corporation Act], 23[the Bombay Provincial Municipal
Corporations Act, 1949,] the Bombay Municipal Boroughs Act, 1925, the
Bombay District Municipal Act, 1901, or the Cantonments Act, 1924, as the
case may be;

24[(2A) " City of Ahmedabad " and " City of Poona " respectively means the
City of Ahmedabad and the C ity of Poona as constituted under the Bombay
Provincial Municipal Corporations Act, 1949 ;]

(3) "Urban Immovable Property tax " means a tax leviable under the
provisions of section 22;

(4) "Municipality " includes a Notified Area Committee ;

(5) "Municipal area " means an area within the limits of a municipality

(6) "Prescribed" means prescribed by rules ;

(7) "Property tax "means in 25[Greater Bombay and in the City of Ahmedabad
and the City of Poona, the general tax levied under section 143 of the
Bombay Municipal Corporation Act or under section 132 of the Bombay
Provincial Municipal Corporations Act, 1949, as the case may be] and in
other Municipal areas and in the 26[areas of the Cantonments of Ahmedabad,
Poona and Kirkee] a tax or rate on buildings or lands or a tax or rate in the
form of such tax or rate on buildings or lands levied under the Bombay
Municipal Boroughs Act, 1925, or the Bombay District Municipal A ct, 1901,
or the Cantonments Act, 1924, as the case may be ; and

(8) " Rules" means rules made under section 29.

22. There shall, subject to the provisions of section 23, be levied and paid to the
27[State] Govern ment a tax on buildings and lands, hereinafter called the " Urban
Immovable Property tax " at 28[such rate not exceeding seven per cent. of the annual
Letting value of the buildings or lands in such area or areas as may be notified by the
3[State] Government in the Official Gazette]:

Provided that

29[(1) such tax shall be levied and paid to the State Government at
such rate not exceeding three and half per cent. of the annual letting
value of the buildings or lands not exceeding such amount and in such
area or areas as may be specified by the State Government by
notification in the Official Gazette ] ;

30[(2) that if any building consists of more than one tenement and
Bom. III of 1888.
Bom. LIX of 1949.
Bom. XVIII of
1925. Bom. III of
1901. II of 1924.
Bom. LIX of 1949.
Bom. III of 1888.
Bom. LIX of 1949.
Bom. XVIII of
1925. Bom. III of
1901. II of 1924.
Levy of Urban s
Immovable
Property. Tax.
[1932 : Bom. II Gujarat Finance Act, 1932

such tenements are separately assessed to the property tax, urban
immovable property tax shall be assessed on the annual letting value
of the building as a whole ;

31[30(3)] where more than one braiding or land in the same locality is
32[owned by the same person] the urban immovable property tax shall
be assessed on the annual letting vales of all such buildings or lands] ,

33[(4) if any building owned by a Co-operative Housing Society or the
members there of consists of more than one tenement, the urban
immovable property tax shall be assessed on the annual letting value
of the tenement or tenements owned by, or occupied by each member
separately as if it were a building whether such tenement or tenements
are separately assessed to the property tax or not ]

23. The Urban Immovable Property Tax shall not be leviable in respect of the
following:-

(a) buildings and lands or portions thereof exclusively occupied for public
Worship or for charitable purposes ;

(b) buildings and lands vesting in 34* * * * the Central
Government;

(c) buildings and lands vesting in 34* * * the 35[State] Government or
belonging to a Municipality or a local board or a Cantonment Board and used
solely for public purposes and not used or intended to be used for purposes of
profit ;

(d) (i) buildings and lands vesting in the trustees of the Port of Bombay
and not used or intended to be used for purposes of profit: and

(ii) wharves, docks, piers, Railways and lighthouses (as defined in the
Bombay Port Trust A ct, 1879) vesting in the Trustees of the Port of
Bombay, and used as such and such other properties vesting in the
said Trustees as the 35[State] Government may notify in this behalf ;
36[and

36(e) open lands within the limits of the Bombay Suburban and T hana
Districts.

Explanation.-For the purposes of this section—

(1) the following buildings and lands or portions thereof shall not be
deemed to be exclusively occupied for public worship or for
charitable purposes, namely : -(a) those in which trade or bu siness is
carried on ; and ( b) those in respect of which rent is derived, whether
rent is or is not applied exclusively to religious or charitable purposes;

(2) where any portion of any building or land is exempt from the
Urban Immovable Property tax by r eason of its being exclusively
occupied for public worship or for charitable purposes, such portion
shall be deemed to be a separate property;

37[(3) " open land " shall mean land which is not built upon or
enclosed.]

24. (1) The Urban Immovable Property tax shall be 38* * collected—

(a) in the areas within the limits of a municipality to which this Part
extends under section 20, by the muni cipality concerned,
39[notwithstanding any law under which such municipality is
constituted.]

(b) in the area of the Cantonment of Ahmedabad, by the Collector of
Exemption of
certain buildings
and lands from the
levy of Urban
Immovable
Property tax.
Bom. VI of 1879.
Authorities
competent to levy
and collect Urban
Immovable
Property tax and the
manner of such levy
and collection.
1932 : Bom. II ] Gujarat Finance Act, 1932

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Ahmedabad 40[and in the areas of the Cantonments of Poona and
Kirkee, by the Collector of Poona.]

(2) The 41* * collection of the Urban Immovable Property tax shall be
made

(a) in any area within the limits of a municipality in the same manner
in which the property tax 41* * collected in the said area, and

(b) in the 42[areas of the Can tonments of Ahmedabad, Poona and
Kirkee,] as an arrear of land revenue:

Provided that if in any area within the limits of a municipality
no property tax is levied by the municipality concerned, the Urban
Immovable Property tax, shall be 41* * collected in such manner as
may be prescribed.

43[24A. (1) If any person, on being served either before or after the coming into force
of the Bombay Finance (Second Amendment) Act. 1939, with a notice of
demand in the 44* * collection of the Urban Immovable Property tax in the
manner provided in sub -section (2) of section 24, fails to pay within the
period mentioned in the notice, any amount due from him on account of the
said tax, the municipality or the Collector of Ahmedabad 45[or Poona], as the
case may be. may, subject to the general or special orders of the 46[State]
Government recover from him as a penalty a sum not exceeding one-fourth of
the amount of the tax so unpaid, in addition to the amount of such tax payable
by him :

Provided the municipality or the Collector as the case may be, is satisfied that
the person le to pay the Urban Immovable Property tax has wilfully failed to pay the
amount of such tax.

(2) Notwithstanding anything contained in sub section (1), if the notice of
demand in the 47* * collection of the Urban Immovable Property tax has been
served on any person before the coming into force of the Bombay Finance
(Second Amendment) Act, 1939, no such shall be recovered as a penalty
under sub section (1) unless the person on whom such notice has been served
wilfully fails to pay the amount of the tax due within period of 15 days from
the date of the coming into force of the said Act or within th e period
mentioned in the notice, whichever period expires later.

(3) Sums recoverable under this section stall be recovered in the manner
provided in section 24 for the recovery of the Urban Immovable Property
tax.]

48[24AA The collection of the Urban Immovable Property tax under section 24 and
the recovery of the penalty under section 21A on behalf of any municipality shall be
made by the appropriate municipal authority appointed to collect the property tax on
behalf of such municipality under the law under which such municipality is
constituted ]

49[24B. Notwithstanding anything contained in any law and notwithstanding any
rights arising out of any contract or otherwise howsoever, all sums due on account of
the Urban Immovable Property tax levied under section, 22 or as a penalty imposed
under section 24A for failure to pay such tax, in respect of any building or land, shall,
subject to the prior payment of the land revenue, if any due to the 50[State]
Government thereon, be a first charge upon the said building or land and upon the
movable property, if any, found within or upon such building or land and belonging
to the person liable for such tax or penalty.

25. A Municipality required to 51* * collect the Urban Immovable Property tax under
this Part shall be entitled for its cost of collection to such rebate as may be prescribed.

Bom. XVII of 1939. Penalty for default
in payment of the
Urban Immovable
Property tax.
Bom. XVII of 1939.
Collection of the
Urban Immovable
Property tax and
recovery of the
penalty to be made
by the appropriate
municipal authority.
The Urban
Immovable
Property tax to be a
first charge on
premises on which
it is leviable.
Municipality
entitled to rebate for
cost of collection.
[1932 : Bom. II Gujarat Finance Act, 1932

26. (1) The Urban Immovable Property tax shall be leviable primarily on the
actual occupier of the buildings or lands upon which the said tax is assessed,
if he is the owner of the buildings or lands, or holds them on a building or
other lease granted by or on behalf of Government, or on a building or other
lease from any person or local authority.

(2) In other cases the Urban Immovable Property tax shall be primarily
leviable as follows:-

(a) if the property is let, "upon the lessor;

(b) if the property is sublet, upon the superior lessor;

(3) On failure to recover any sum due on account of the Urban Immovable
Property tax from the person primarily liable, there may be recovered from
the occupier of any part of the buildings or lands in respect of which the tax is
due such portion of the sum due as bears to the whole amount due the same
ratio which the rent annually payable by such occupier bears to the aggregate
amount of the annual letting value thereof.

(4) An occupier who makes any payment for which he is not prim arily liable
under this section shall be entitled to be reimbursed by the person primarily
liable for the payment and may deduct the amount so paid from the amount of
any rent from time to time becoming due from him to such person.

52[26A. (1) If any premises assessed to Urban Immovable Property tax are let and
their rateable value exceeds the amount of rent payable in res pect thereof to
the person from whom, under the provisions of sub -sections (1) to (4) of
section 26, the said tax is leviable, the said persons shall be entitled to receive
from his tenant the difference between the amount of the Urban Immovable
Property tax levied from him, and the amount which would be leviable from
him if the said tax were calculated on the amount of rent payable to him.

(2) If the premises are sub -let and their rateable value exceeds the amount of
rent payable in respect thereof to the tenant by his sub -tenant, or the amount
of rent payable in respect thereof to a sub -tenant by the person holding under
him, the said tenant shall be entitled to receive from his sub -tenant or the said
sub-tenant shall be entitled to receive from the perso n holding under him, as
the case may be, the difference between any sum recovered under sub -section
(1) from such tenant or sub -tenant and the amount of Urban Immovable
Property tax which would be leviable in respect of the said premises if the
rateable value thereof were equal to the difference between the amount of rent
which such tenant or sub -tenant receives and the amount of rent which he
pays.

(3) Any person entitled to receive any sum under sub -sections (1) and (2)
shall have, for the recovery there of the same rights and remedies as if such
sum were rent payable to him by the person from whom he is entitled to
receive the same.]

27. 53[(1) When any building or land assessed to Urban Immovable Property tax
is situated in 54[Greater Bombay]-

(a) if a drawback of the property tax is sanctioned in respect of such
building or land under section 158 of the 3[Bombay Municipal
Corporation Act] on or after 1st October 1939, or

(b) if a refund of the property tax is sanctioned in respect of such
building or land or any portion thereof under section 175 of the 55[
Bombay Municipal Corporation Act] on or after 1st October 1939, or

(c) if such building or any portion thereof is demolish ed or removed,
Primary
responsibility for
the Urban
Immovable
Property tax.
Apportionment of
responsibility for
Urban Immovaeble
Property tax when
premises are let and
rateable value
exceeds the amount
of rent.
Remission and
refund.
Bom. III of 1888.
Bom. III of 1888.
Bom. III of 1888.
1932 : Bom. II ] Gujarat Finance Act, 1932

9 of 14
otherwise than by order of the 56[Municipal Commissioner for Greater
Bombay] on or after 1st April 1939 and notice in respect of such
demolition or removal has been given to the Commissioner under
section 153 of the 8[Bombay Municipal Corpor ation Act], the
Municipal 57[Corporation of Greater Bombay] shall remit or refund
such portion of the Urban Immovable Property tax, in such manner
and subject to such conditions as may be prescribed.

58[(1AA) When any building or land assessed to Urban Im movable Property
tax is situated in the City of Ahmedabad or City of Poona-

(a) if a drawback of the property tax is sanctioned in respect of such
building or land;
(b) if a refund of the property tax is sanctioned in respect of such
building or land or any portion thereof;

(c) if such building or any portion thereof is demolished or removed,
other-wise than by order of the Municipal Commissioner and notice
in respect of such demolition or removal has been given to the
Municipal Commissi oner, under the provisions of the Bombay
Provincial Municipal Corporations Act, 1949, the Municipal
Corporation concerned shall remit or refund such portion of the Urban
Immovable Property Tax, in such manner and subject to such
conditions as may be prescribed.]

53[(1A) When any building or land assessed to Urban Immovable Property tax
is situated in any Municipal area other than 54[Greater Bombay], 59[City of
Ahmedabad and City of Poona] if a remission or refund of th e property tax is
granted in respect of such building or land under sub-section (2) of section 69
of the Bombay. District Municipal Act, 1901, or sub -section (2) of section 86
of the Bombay Municipal Boroughs Act, 1925, as the case may be, the
Municipality concerned shall remit or refund such portion of the Urban
Immovable Property tax, in such manner and subject to such conditions as
may be prescribed.]

60[(1B) When any building or land assessed to Urban Immovable Property tax
is situated in t he Cantonment of Ahmedabad, 61[Poona or Kirkee] if a
remission or refund of the property tax is granted is respect of such building
or land under section 75 , 76 or 77 of the Cantonments Act, 1924, the
Collector of Ahmedabad 62[or Poona, as the case may be] , shall remit or
refund such portion of the Urban Immovable Property tax, in such manner
and subject to such conditions as may be prescribed.]

(2) The burden of proving facts entitling any person to claim relief under this
section shall be upon him.

28. (1) If any municipality makes default in the 63*collection or payment to the
64[State] Government of any sum due in respect of the Urban Immovable
Property tax, the 64[State] Government may, after holding such inquiry as it
thinks fit, fix a period for the 63* collection or payment of such sum.

(2) If the 63* collection or payment of such amount is not made within the
period so fixed, the 64[State] Government may, 65[notwithstanding any law
relating to the funds vesting in such municipality or any other law for the time
being in force,] direct any bank in which any moneys of the municipality are
deposited or the person in charge of the Government treasury or of any other
place of security in which the moneys of the municipality are deposited to pay
such sum from such moneys as may be standing to the credit of the
municipality in such bank or as may be in the hands of such person or as may
from time to time be received from or on behalf of the municipality by way of
deposit by such b ank or person ; and such bank or person shall be bound to
obey such order.

(3) Every payment made pursuant to an order under sub-section (2) shall be &
sufficient discharge to such bank or person from all liability to the
Bom. LIX of 1949.
Bom. III of 1901.
Bom. XVIII of
1925.
II of 1924.
Default of
municipality.
[1932 : Bom. II Gujarat Finance Act, 1932

municipality in respect of any su m so paid by it or him out of the moneys of
the municipalities so deposited with such bank or person.

66[28A. (1) The provisions of this Part sha ll continue to extend to any area specified
in clause (iv) of section 20 notwithstanding such area ceasing to be a notified
area, and being declared to be a municipal district under section 4 of the
Bombay District Municipal Act, 1901, or a village under s ection 4 of the
Bombay Village Panchayats Act, 1933.

(2) If such area is declared to be a municipal district, the provisions of this
Part shall, after such declaration, apply to such area in such manner as they
apply to any 67[municipal district constituted under the Bombay District
Municipal Act, 1901].

(3) If such area is declared to be a village under section 4 of the Bombay
Village Panchayats Act, 1933, the provisions of this Part shall after such
declaration apply to such area subject to the following modifications :-

(i) in section 21—

(1) after sub -clause (b) in clause (1), the following new sub -
clause shall be inserted, namely :-

" (bb) in villages the annual letting value determined
in the manner prescribed ;"

(2) in clause (2)-

(a) after the word "have" where it occurs for the first
time the words "in the municipal areas and in the
68[areas of the Cantonments of Ahmedabad, Poona
and Kirkee] " shall be inserted ; and

(b) after the words " as the case may be " the
following shall be inserted, namely:-

" and in village the same meanings as the
words houses and lands Lave in the Bombay Village
Panchayats Act, 1933."

(3) after clause (5), the following new clause shall be inserted,
namely:-"

(5A) ' Panchayat' means a panchayat established under
the Bombay Village Panchayats Act, 1933 " ; and

(4) after clause (8) the following new clause shall be inserted,
lamely :-

"(9) 'Village ' means a village as defined in clause (16)
of section 3 of the Bombay Village Panchayats Act, 1933 " ;

(ii) in section 22 in the second proviso after the words " Provided
further that " the words "in the municipal areas and in the 1[areas of
the Cantonments of Ahmedabad, Poona and Ki rkee] " shall be
inserted ;

(iii) in section 23 in clause (c) after the words "local board " the
words "or a Panchayat" shall be inserted ;

(iv) in section 24-

(1) in sub-section (1) after clause (b) the following new clause
shall be inserted, namely:-

" (c) in the areas within the limits of a village by the
Application of Part
VI to certain areas
subject to certain
modifications. Bom. III of 1901.
Bom. VI of 1933.
Bom. III of 1901.
Bom. VI of 1933.
Bom. VI of 1933.
Bom. VI of 1933.
Bom. VI of 1933.
1932 : Bom. II ] Gujarat Finance Act, 1932

11 of 14
Collector or by such officer as he may authorise in this behalf
" ; and

(2) in sub-section (2) in clause (b) after the word " 69[Kirkee]
" the words "and in any area within the limits of a village "
shall be inserted ;

(v) in section 24A in sub -section (1) for the words "Collector of
Ahmedabad 70[or Poona]" the words "Collector concerned " shall be
substituted;

(vi) in section 27 after sub-section (1B) the following new sub-section
shall be inserted, namely:-
"(1C) When any building or land assessed to Urban
Immovable Property tax is situated in any village, if a remission or
refund of the tax, levied on the owner or occupier of such building or
land under the Bombay Village Pancha yats Act, 1933, is granted
under the said Act or the rules made there under, the Collector
concerned shall remit or refund such portion of the Urban Immovable
Property Tax, in such manner and subject to such conditions as may
be prescribed "; and

(vii) in section 29 in sub -section (2), after the words '' following
matters " the following new clause shall be inserted, namely:-

" ( aa) the manner in which the annual letting value of
buildings and lands in villages shall be determined; "

(4) If any portion of the Urban Immovable Property tax due in respect of any
building or land situate within any such notified area for any period prior to
its ceasing to be a notified area has remained in arrears on the date on which
such area ceased to be a notified area, s uch portion shall notwithstanding
anything contained in this Part or any law for the time being in force, be
collected by the same authority by which and in the same manner in which
such tax due in respect of tie said building or land after such date may b e
collected.]

29. (1) The 71[State] Government may make rules for carrying out the
purposes of this Part.

(2) Without prejudice to the generality of the foregoing provision such rules
shall provide for the following matters :-

(a) the manner in w hich the Urban Immovable Property tax shall be
72** collected in any municipal area a which no property tax is levied
;

(b) the amount of rebate to which a municipality or other authority
would be entitled under section 25 for the cost of collection of th e
Urban Immovable Property tax ;

(c) the time at and the manner in which the amount of the Urban
Immovable Property tax collected shall be paid to the 71[State]
Government;

(d) the portion of the Urban Immovable Property tax which shall be
refunded or re mitted, and the manner in which, and the conditions
subject to which, such remission or refund shall be granted ;

(e) such other matters which in the opinion of the 71[State]
Government are required to be prescribed by rule

(3) The rules made under this section shall be subject to the condition of
previous publication.

Bom. VI of 1933.
Rules.
[1932 : Bom. II Gujarat Finance Act, 1932

PART VII.
NEWSPAPER ADVERTISEMENTS TAX.
[Repealed by Act XXVIII of 1951, s. 3.]

73[PART VIII.
OTHER TAXES.

73[41]. In the Bombay Entertainme nts Duty Act, 1923, for sub -section (1) of section
3, the following shall be substituted, namely :—

"(1) There shall from the 1st day of April 1948 be levied and paid to the
Government of Bombay on all payments for admission to any entertainment a duty
(hereinafter referred to as 'entertainments duty') at the following rate, namely :—

Where the payment, excluding the amount of duty, is made for admission to a
race course licensed under the Bombay Race Course Licensing Act, 1912, 371/2 pe r
cent, of such payment and in any other case,

where the payment excluding the amount of the duty-

(i) does not exceed four annas ... one anna.

(ii) exceeds four annas but does two and half annas. not exceed eight
annas.

(iii) exceeds eight annas but does five annas. not exceed one rupee.

(iv) exceeds one rupee but does ten annas. not exceed two rupees.

(v) exceeds two rupees but does one rupee and four annas. not exceed
four rupees.

(vi) exceeds four rupees but does two rupees. not exceed five rupees.

(vii) exceeds five rupees but does two rupees and eight annas. not
exceed ten rupees.

(viii) exceeds ten rupees, for two rupees and eight annas." every five
rupees or part thereof in excess of the first ten rupees, in addition to
the payment on the first ten rupees.

73[42]. In the Bombay Betting Tax Act, 1925,-

(a) in section 5, for the figures and words " 10 per cent." the figures and
words "12 1/2 per cent." shall be substituted;

(b) in section 8, for the figures and words " 10 per cent." the figures and
words " 121/2 per cent." shall be substituted.]

------------------------

@ This word was substituted for the word “Bombay” by Guj. 15 of 2011, s. 3.

1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1930, Pt. V. p.p. 30-34; for
Report of the Select Committee, see Bombay Government Gazette, 1932, Part V, p. 40-47; and for
Proceedings in Council, see Bombay Legislative Council Debates, 1932, Vol, XXXIV..
 Sections 3 to 9 of Bom. 1 of 1940, sections 3, 4 ,6 and 7 of Bom. 4 of 1941, sections 3 and 5 of Bom. 6 of
1942, section 3 of Bom. 3 of 1943, Bom. 4 of 1944 and Bom. 4 of 1945, and sections 3 to 8 of Bom. 9 of
1946 were re-enacted by Bom. 23 of 1948.
2 The words "to provide for the levy of a duty on consumption of electrical energy "were deleted by Bom. 40
of 1958, s. 16.
3 The words '' for the purposes of lights and fans " were deleted by Bom. 2 of 1949, s. 2.
4 This portion was substituted for the original by Bom. 23 of 1948, s. 9.
5 These words were inserted by Bom. 2 of 1949, s. 2.
Bom. I of 1923. Amendment of
Bom. of 1923.
Bom. III of 1912.
Amendment of
Bom. VI of 1925. Bom VI of 1925.
1932 : Bom. II ] Gujarat Finance Act, 1932

13 of 14

6 The words "to provide for the levy of a duty on consumption of electrical energy " were deleted by Bom 40
of 1968, s. 15.
7 The words "for the purposes of l ghts and fans " were deleted by Bom. 2 of 1949, s.
8 This portion was substituted for the original by Bom. 23 of 1948, s. 10.
9 Central Acts.
10 These words were inserted by Bom. 2 of 1949, s. 2.
11 These words were substituted for the words "whole of the Presidency of Bombay" by the Bombay
Adaptation of Laws (State and Concurrent Subjects) Order, 1956.
12 Sub-section (3) was deleted by Bom. 23 of 1948, i. 11.
13 These words were substituted for the word "cities" by Bom. 4 of 1939. s.6 (1).
14 Part VI was added by Bom. 4 of 1939, s. 7.
15 Clauses (i) to (iii) were substituted for the original by Bom. 37 of 1953, s. 7 (1).
16 The word "Chembur" was deleted by Bom. 17 of 1945, s. 9, read with Bom. 8 of 1950.
17 The words "and the limits formerly included in notified area of Chembur," were deleted by Bom. 37 of
1953, s. 7 (2).
18 These words were substituted for the words " Cantonment of Ahmedabad " by Bom. 23 of 1948, s. 3(ii).
19 Sub-clause (a) was substituted for the original by Bom. 37 of 1953, s. 8 (1).
20 These words were substituted for the words "area of the Cantonment of Ahmedabad" by Bom. 9 of 1946, s.
4, read with Bom. 23 of 1948, s. 8.
21 This word was substituted for the word " Provincial " by the Adaptation of Laws Order, 1960.
22 These words were substituted for the words and figures " City of Bombay Municipal Act, 1888 " by Bom.
17 of 1945, s. 9, read with Bom. 8 of 1950.
23 These words and figures were inserted by Bom. 37 of 1963, s. 8 (2).
24 Clause (2A) was inserted, by Bom. 37 of 1963, s. 8 (3).
25 This portion was substituted for the portion beginning with the words " the City of Bombay" and ending
with the words " Municipal Corporation Act " by Bom. 37 of 1953, s. 8 (4).
26 These words ware substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946,
s. 4 read with Bom. 23 of 1948, s 3.
27 The word " State " was substituted for the word " Provincial" by the Adaptation of Laws Order,
1950.
28 These words were substituted for the figure and words "7 per cent. of the annual letting value of such
buildings or lands " by Bom. 2 of 1949, s. 8.
29 Clause (1) was substituted for the original by Bom. 37 of 1953, s.9.
30 The brackets and figures “(2)” and “(3)” were substituted for the words “Provided further that”
and “Provided also that “respectively by Bom. 9 of 1950, s.5.
31 This proviso was added by Bom. 8 of 1947, s.4.
32 these words were substituted for the words “used for the purpose of one and the same business”
by Bom. 23 of 1948, s.13.
33 This portion was added by bom. 9 of 1950, s.5.
34 The words " His Majesty for purpose of " were deleted by the Adaptation of Laws Order, 1950.
35 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950
 The word " and " was deleted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4.
36 The word "and" and clause (e) were inserted, by the Adaptation of Laws Order, 1950.
37 Clause (3) in the Explanation was inserted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4.
38 The words "levied and" were deleted by Bom. 1 of 1940, s. 4 (i) ,read with Bom. 23 of 1948, s. 2.
39 These words were inserted by Bom. 17 of 1939, s. 2. This provision shall be deemed to have come into
force on 31st March 1939.
40 These words were added by Bom. 9 of 1946, s. 5 (i), read with Bom. 23 of 1948. s. 8.
41 The words “ levy and “ and the words “ levied and “ were deleted by Bom. 1 of 1940, s. 4(ii), read
with Bom. 23 of 1948, s. 2.
42 These words were substituted for the words “ area of the Cantonment of Ahmedabad “ by Bom. 9
of 1946, s.5 (ii) read with Bom. 23 of 1948, s.8.
43 Section 24A and 24B were inserted by Bom. 17 of 1939, s.3. These sections shall be deemed to
have come into force on 31st March 1939.
44 The words “levy and” were deleted by Bom. 1 of 1940, s.5. read with Bom. 23 of 1948, s.2.
45 The words “ or Poona” were inserted by Bom. 9 of 1946, s.6,. read with Bom. 23 of 1948, s.8.
46 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
47 The words " levy and " were deleted by Bom. 1 of 1940, s. 5, read with Bom. 23 of 1948, s. 2.
48 This section was inserted by Bom. 1 of 1940, s. 6, read with Bom. 23 of 1948, s. 2.
49 This section was inserted by Bom. 17 of 1939, s. 3.
50 This word was substituted for the word " Provincial", by the Adaptation of Laws Order, 1950.
51 The words "levy and "were deleted by Bom. 1 of 1940, s. 7, read with Bom. 23 of 1948, s. 2.
52 This section was added by Bom. 16 of 1951, s. 5.
53 Sub-sections (1),(1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941,
s. 6 (1) read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:-(2) The
amendments made by this section in section 27 of the said Act shall be deemed to
have been made and to have taken effect from the 1st day of April 1939. (3) Notwithstanding anything
contained in section 27 of the said Act as amended by this section,
no claim for remission or refund of any portion in the Urban Immovable Property Tax, levied in
respect of any building or land for any period prior to the date of the coming into force of this
Act, shall be admitted, if remission or a refund of a portion of such tax levied for such period has
been granted before such date.
54 These words were substituted for the words "the City of Bombay" by Bom. 17 of 1945, s. 9, read with
Bom. 8 of 1950.
55 These words were substituted for the words and figures "City of Bombay Municipal Act, 1888", by Bom.
17 of 1945.
56 These words were substituted for the words "Municipal Commissioner for the City of Bombay", by Bom.
17 of 1945.
57 These words were substituted for the word “ corporation of the City of Bombay” by Bom. 17 of 1945.
58 Sub-section (1AA) was inserted by Bom. 37 of 1953, s. 10 (1).
59 These words were inserted, by Bom. 37 of 1953, s.10 (2).
[1932 : Bom. II Gujarat Finance Act, 1932

60 Sub-sections (1), (1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941, s. 6 (1)
read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:-
(2) The amendments made by this section in section 27 of the said Act shall be deemed to have been made
and to have taken effect from the 1st day of April 1939.
(3) Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for
remission or refund of any portion in the Urban Immovable Property Tax, levied in respect of any building or
land for any period prior to the dale of the coming into force of this Act shall be admitted, if remission or a
refund of a portion of such tax levied for such period has been granted before such date.
61 These words were inserted by Bom. 9 of 1946, s. 7(i),read with Bom. 23 of 1948, s. 8.
62 These words were inserted, by Bom. 9 of 1946, s. 7(ii),read with Bom. 23 of 1948, s. 8.
63 The word " levy " was deleted by Bom. 1 of 1940, s. 8, read with Bom. 23 of 1948, s. 2.
64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950.
64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950.
65 These words were inserted by Bom. 17 of 1939, s. 4. This provision shall be deemed to have come-into
force on 31st March 1939.
66 This section was inserted by Bom. 4 of 1941, s. 7, read with Bom. 23 of 1948, s. 3.
67 These words and figures were substituted for the words, figures and brackets "municipal area specified in
clause (iii) of the said section 20 " by Bom. 37 of 1953, s. 11.
68 These words were substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946,
s. 8 (i), read with Bom. 23 of 1948, s. 8.
69 This word was substituted for the word "Ahmedabad " by Bom. 9 of 1946, s. 8 (ii), read with Bom. 23 of
1948. s. 8.
70 These words were inserted, by Bom. 9 of 1946.
71 This word was substituted for the word "Provincial " by the Adaptation of Laws Order, 1950.
72 The words "levied and " were deleted by Bom. 1 of 1940, s. 9, read with Bom. 23 of 1948, s.2.
73 This section was renumbered by Bom. 2 of 1949, s. 9.

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