LexThe Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
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GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT
The Gujarat State Tax on Professions,
Trades, Callings and Employments Act, 1976
(President’s Act No. 11 of 1976)
(As modified upto the 31st December, 2024.)
PRINTED IN INDIA BY THE MANAGER, GOVERNMENT PRESS, BHAVNAGAR.
PUBLISHED BY THE DIRECTOR, GOVERNMENT PRINTING, PUBLICATIONS
AND STATIONERY, GUJARAT STATE, AHMEDABAD.
2024
Price Rs. 20.00
2 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT
The Gujarat State Tax on Professions,
Trades, Callings and Employments Act, 1976
(President’s Act No. 11 of 1976)
(As modified upto the 31st December, 2024.)
PRINTED IN INDIA BY THE MANAGER, GOVERNMENT PRESS, BHAVNAGAR.
PUBLISHED BY THE DIRECTOR, GOVERNMENT PRINTING, PUBLICATIONS
AND STATIONERY, GUJARAT STATE, AHMEDABAD.
2024
Price Rs. 20.00
4 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
©
-------------
PRINTED AT THE GOVERNMENT CENTRAL PRESS, GANDHINAGAR.
THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, 1976.
------------
CONTENTS
PREAMBLE
Sections Page No.
1. Short title, extent and commencement. 1
2. Definitions. 1
3. Levy and charge of tax. 2
4. Employer’s liability to deduct and pay tax on behalf of employees. 3
5. Registration and enrolment. 3
6. Returns. 4
7. Assessment of employers. 4
7A. Assessment of other persons. 5
8. Payment of tax. 5
9. Consequences of failure to deduct or to pay tax. 5
10. Penalty for non-payment of tax. 5
11. Recovery of tax, etc. as arrears of land revenue. 5
11A. [Deleted.] 6
12. Authorities for implementation of the Act. 6
13. Appeal. 7
14. Revision. 7
15. Rectification of mistakes. 8
16. Accounts. 8
17. Special mode of recovery. 8
17A. Tax to be first charge on property. 9
18. Production and inspection of accounts and documents and search of premises. 9
19. Refund of excess payment. 9
19A. Remission of taxes. 9
20. Offences and penalties. 9
21. Offences by companies. 9
22. Power to transfer proceedings. 10
23. Compounding of offences. 10
24. Powers to enforce attendance etc. 10
25. Bar to proceedings. 10
26. Power to delegate. 10
26A. Power to exempt. 11
27. Power to make rules. 11
28. Amendment of certain enactments. 12
29. Grants to Designated Authorities 12
30. Power of State Government to give Directions. 12
31. Savings 12
SCHEDULE – I 13
SCHEDULE – II 16
6 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . 1
PRESIDENT'S ACT NO. 11 OF 1976*1
[ THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
ACT, 1976. ]
[ 31st March, 1976. ]
Amended by Guj. 17 of 1977.** Amended by Guj. 11 of 1997.
,, ,, ,, 20 of 1978. ,, ,, ,, 5 of 1999.#
,, ,, ,, 18 0f 1981.*** ,, ,, ,, 4 of 2002.##
,, ,, ,, 15 of 1982. ∆ ,, ,, ,, 14 of 2004.
,, ,, ,, 15 of 1985. ∆ ∆ ,, ,, ,, 23 of 2006.
,, ,, ,, 14 of 1989. ∆ ∆∆ ,, ,, ,, 10 of 2008.
,, ,, ,, 1 of 1990. ,, ,, ,, 10 of 2014.
,, ,, ,, 12 of 1990. ,, ,, ,, 10 of 2021.
,, ,, ,, 9 of 2023.
Enacted by the President in the Twenty-seventh Year of the Republic of India.
AN ACT
to provide for the levy and collection of a tax on professions, trades, callings and
employments for the benefit of the 2[Panchayats, Municipalities, Municipal Corporations
and the State].
44 of 1976. In exercise of the powers conferred by section 3 of the Gujarat State Legislature
(Delegation of Powers) Act,1976, the President is pleased to enact as follows:-
1. (1) This Act may be called the Gujarat State Tax on Professions, Trades,
Callings and Employments Act, 1976.
Short title, extent
and
commencement.
(2) It extends to the whole of the State of Gujarat.
(3) It shall come into force on the 1st day of April, 1976.
2. In this Act, unless the context otherwise requires,- Definitions.
(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 ;
3[(aa) “Designated Authority” means,-
Bom. LIX
of 1949.
Guj. 34
of 1964.
Guj. 18
of 1993.
(i) a Municipal Corporation of a City constituted under section 5 of
the Bombay Provincial Municipal Corporations Act, 1949;
(ii) a Municipality as defined in clause (14) of section 2 of the
Gujarat Municipalities Act, 1963;
(iii) (a) a village panchayat constituted under section 9 of the Gujarat
Panchayats Act, 1993;
(b) a taluka panchayat constituted under section 10 of the said Act; and
(c) a district panchayat constituted under section 11 of the said
Act;
or, 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 Co rporation, 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 purpose s of levy a nd
collection of tax under this Act;]
`
________________________________________________________________________________________
1. For Reasons for the Enactment, see Gujarat Government Gazette, Extraordinary, Part VI, dated the 31st March, 1976, Page No. 105.
* This Act was assented by the President on the 31st March, 1976.
2. These words were substituted for the word "State" by Guj. 10 of 2008, s. 2.
3. Clause (aa) was inserted, ibid., s.3(1).
** This Amendment Act was deemed to have come into force on the 1st April,1977.
*** This Amendment Act was deemed to have come into force on the 1st April,1981.
∆ This Amendment Act was deemed to have come into force on the 1st April,1982.
∆∆. This Amendment Act was deemed to have come into force on the 1st April, 1985.
∆∆∆. This Amendment Act was deemed to have come into force on the 1st April, 1989.
. This Amendment Act was deemed to have come into force on the 1st April, 1989.
. This Amendment Act was deemed to have come into force on the 1st April, 1990.
. This Amendment Act was deemed to have come into force on the 1st April, 1997.
#. This Amendment Act was deemed to have come into force on the 1st April, 1999.
##. This Amendment Act was deemed to have come into force on the 1st April, 2002.
2 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
(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 he ad of the office or any
establishment as well as the manager or agent of the employer;
(c) “month” means a month reckoned according to the British calendar;
(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;
1[Explanation.- Every branch of a firm, company, corporation or other corporate
body, any society, club or association shall be deemed to be a person and a separate
assessee for the purpose of levy of tax under this Act;]
(e) “prescribed” means prescribed by rules made under this Act;
2[(ee) “prescribed authority” means an officer appointed under sub -section (1) of
section 12;]
(f) “profession tax” or “tax” means the tax on professions, trades, callings and
employments levied under this Act;
(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 includes perquisites, and profits in lieu of salary, as defined in section
17 of the Income-tax Act, 1961, 3[but does not include any form of bonus or gratuity];
(h) “Schedule” means a Schedule appended to this Act;
43 of 1961.
(i) "Tribunal" means the 4[Tribunal constituted under section 19 of the Gujarat
Value Added Tax Act, 2003] and discharging the functions of the Tribunal assigned to
it by or under this Act;
Guj. 1 of 2005.
(j) "year" means the financial year.
Levy and
charge of
tax.
3. (1) Subject to the provisions of article 276 of the Constitution and of this Act,
there shall be l evied and collected a tax on professions, trades, callings and
employments 5[by the Designated Authorit ies for the benefit of the Panchayats,
Municipalities, Municipal Corporations or, as the case may be, the State].
6[(2) Every person engaged in any Profession, Trade, Calling or Employment and
falling under one or the other of the classes mentioned in column 2 of Schedule I shall
be liable to pay the tax to the Designated Authority at such rate fixed by it but not
exceeding the amount mentioned against the class of such person in the said Schedule:
Provided that the rates of tax for the class of persons mentioned in entry 1 of the
said Schedule shall be fixed by the State Government by notification in the Official
Gazette:
Provided further that the tax so payable in respect of any one person shall not
exceed two thousand and five hundred rupees in any year:
Provided also that the State Government may, by notification in the Official Gazette,
specify the minimum rate of tax for each of such class mentioned in column 2 of Schedule
I, below which tax shall not be levied by the Designated Authority and different limits
may be fixed for different Designated Authorities and the minimum rate so notified shall
be levied till the Designated Authority fixes some other rate under the provisions of this
Act:
________________________________________________________________________________________
1. This explanation was added by Guj. 10 of 2008, s. 3(2).
2. Clause (ee) was inserted by Guj. 23 of 2006, s. 2(1).
3. These words were inserted by Guj. 17 of 1977, s. 2.
4. These words and figures were substituted for the words and figures “Gujarat Sales Tax Tribunal Constituted under section 28 of the
Gujarat Sales Tax Act, 1969” by Guj. 23 of 2006, s. 2(2).
5. These words were substituted for the words "for the benefit of the State" by Guj.10 of 2008, s. 4(1).
6. Sub-section (2) was substituted, ibid., s.4(2).
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . 3
Provided also that the State Government may, by notification in the Official
Gazette, specify the class of persons other than those mentioned in entries 1 to 9 in
Schedule I, to whom entry 10 in that Schedule shall apply:
Provided also that the tax shall not be levied from the persons mentioned below
Schedule I;]
1[(3) Where a person falls under more than one entry in Schedule I, he shall be
liable to pay to the 2[Designated Authority] the tax under such one of these entries
where the rate of tax specified is the highest.
(4) A person falling under any of the entries 2 to 10 in schedule I shall be liable to
pay the tax for the year irrespective of whether he is engaged in the profession, trade,
calling or employment during the whole of such year or any part thereof.]
3[(5) Where a person falling under any of the entries in Schedule I is liable to
pay the tax to more than one Designated Authority, he shall pay the tax to the
Designated Authority where the tax liability is highest:
Provided that where a person produces a certificate to the effect that the tax has
been paid by him to the Designated Authority where the liability of tax is highest, the
tax shall not be levied by any other Designated Authority.]
4. The tax payable under this Act by any person earning a salary or wage, shall be
deducted by his employer from the salary or wage payable to such person, before such
salary or wage is paid to him, and such employer shall, irrespective of whether such
deduction has been made or not, w hen the salary or wage is paid to such person, be
liable to pay tax on behalf of all such persons:
Employer's
liability to
deduct and
pay tax on
behalf of
employees.
Provided that, if the employer is an officer of Government, the State
Government may, notwithstanding anything contained in this Act, prescribe by rules the
manner in which such employer shall discharge the said liability:
4[Provided further that where any person earning a salary or wage, who is
covered by entry 1 of Schedule I,-
(a) is also covered by one or more other 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 the
rate of tax specified under entry 1 in that Schedule by which he is covered; or
(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 obtain ed 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 n ot be liable to pay the tax on behalf
of such person.]
5. (1) Every employer not being an officer of Government liable to pay tax under
section 4 shall obtain a certificate of registration from the prescribed authority in the
prescribed manner.
Registration
and enrolment.
(2) Every person liable to pay tax under this Act (other than a person earning
salary or wages, in respect of whom the tax is payable by his employer), shall obtain a
certificate of enrolment from the prescribed authority in the prescribed manner.
(3) The prescribed authority shall mention in every certificate of enrolment the
amount of tax payable by the holder according to Schedule I, and the date by which it
shall be paid, and such certificate shall serve as a notice of dem and for purposes of
section 10.
________________________________________________________________________________________
1. Sub-sections (3) and (4) were added by Guj. 14 of 1989, s.2(2).
2. These words were substituted for the words "State Government" by Guj. 10 of 2008, s.4(3).
3. Sub-section (5) was inserted, ibid., s.4(4).
4. This proviso was inserted by Guj. 17 of 1977, s.3.
4 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
(4) Every employer or person required to obtain a certificate of registration or
enrolment shall, within such period as may be prescribed , or, if he was not engaged in
any profession, trade, calling or employment on the date of the commencement of this
Act, within such period from the date of commencement of his profession, trade, calling
or employment, 1[ or, as the case may be, within such period from the date of his
becoming liable to pay tax] as may be prescribed, or, in respect of a person referred to in
sub-section (2), within such period from the date of his becoming liable to pay tax at a
rate higher or lower than the one mentioned in his certificate of enrolment as may be
prescribed, apply for a certificate of reg istration or enrolment, or a revised certificate or
enrolment, as the case may be, to the prescribed authority in the prescribed form, and the
prescribed authority shall, after making such inquiry as may be necessary within thirty
days of the receipt of th e application (which period in the first year from the
commencement of this Act shall be extended to ninety days), if the application is in
order, grant him such certificate.
(5) Where an employer or a person liable to registration or enrolment 2[has without
reasonable cause failed] to apply for such certificate within the required time, the prescribed
authority may, after giving him a reasonable opportunity of being heard, impose a penalty not
exceeding twenty rupees for each day of delay in case of an employer and not exceeding 3[ten
rupees] for each day of delay in case of others.
(6) Where an employer or a person liable to registration or enrolment has
deliberately given false information in any application submitted under this section, the
prescribed authority may, after giving him a reasonable opportunity of being heard, impose
a penalty not exceeding one thousand rupees.
Returns. 6. 4[(1) Every employer registered under this Act shall furnish to the prescribed
authority a return in such form, f or such periods and by such dates as may be prescribed,
showing therein the salaries and wages paid by him and the amount of tax deducted by him
in respect thereof :
Provided that the Commissioner may, subject to such terms and conditions as may
be prescribed, exempt any such employer from furnishing such return or permit any such
employer,-
(i) to furnish them for such different periods, or
(ii) to furnish a consolidated return relating to all or any of the places of work
of the employer in the State w here such employer ordinarily carries on his
employment, for the said period or for such different periods,
as he may direct, to the prescribed authority.]
(2) Every such return shall be accompanied by a treasury challan or any other
document as may be prescribed in proof of payment of full amount of tax due according to
the return, and a return without such proof of payment shall not be deemed to have been duly
filed.
(3) Where an employer 5[has without reasonable cause failed] to file such return
within the required time, the prescribed authority may, after giving him a reasonable
opportunity of being heard, impose upon him a penalty not exceeding 6[ten rupees] for
each day of delay.
Assessment
of
employers.
7. (1) If the prescribed authority is satisfied that the return filed by any employer is
correct and complete, he shall accept the return.
(2) (a) If the prescribed authority is not satisfied that the return filed is correct and
complete he shall serve upon the employer a notice requirin g him to attend in person or
through an authorised representative, and to produce accounts and papers in support of the
return, on a date specified in the notice.
(b) The prescribed authority shall on examination of, accounts and papers,
assess the amount of tax payable by the employer.
________________________________________________________________________________________
1. These words were inserted by Guj. 20 of 1978, s.2(1).
2. These words were substituted for the words "has wilfully failed", ibid., s.2(2).
3. These words were substituted for the words "five rupees" by Guj. 10 of 2008, s.5.
4. Sub-section (1) was substituted for the original by Guj. 17 of 1977, s.4.
5. These words were substituted for the words "has wilfully failed" Guj. 20 of 1978, s.3.
6. These words were substituted for the words "five rupees" by Guj. 10 of 2008, s.6.
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 5
(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 judgment.
(3) If an employer 1[has without reasonable cause failed] to get himself registered
or being registered has failed to file any return, the prescribed authority shall, after giving
the employer a reasonable opportunity of being heard and after holding such inquiry as he
deems fit, or otherwise pass an order assessing the amount of tax due, to the best of his
judgment.
(4) The amount of tax so assessed shall b e paid within fifteen days of receipt of
the notice of demand from the prescribed authority.
2[7A. (1) If a person liable to obtain a certificate of enrolment under sub -section (2)
of section 5 has failed to get himself enrolled or, being enrolled, has failed, to make
payment of the whole or any part of the amount of tax as required by or under this Act,
the prescribed authority shall, after giving such person a reasonable opportunity of being
heard, and after holding such enquiry as he deems fit, or otherwise, determine the amount
of tax due from him, and if such amount can not be determined properly on the basis of
the available material, determine the same to the best of his judgment.
Assessment of
other persons.
(2) The amount of tax due as so deter mined shall be paid within fifteen days
of receipt of the notice of demand from the prescribed authority.]
8. (1) The tax payable under this Act shall be paid in the prescribed manner. Payment of
tax.
(2) The amount of tax due from enrolled persons fo r each year as specified in their
enrolment certificates shall be paid-
(a) in the case of a person who stands enrolled before the commencement of a
year or is enrolled on or before the 31 st day of August of a year, before the 30 th day
of September of that year, and
(b) in the case of a person who is enrolled after the 31 st day of August of a
year, within one month of the date of enrolment:
3[Provided that the tax payable under clause (a) may, for the year ending on the 31 st
March, 1990, be paid on or before the 30th day of November, 1989.]
9. (1) If an employer (not being an officer of Government) does not deduct the tax at
the time of payment of salary or wage, or after deducting fails to pay the tax as required
by or under this Act, he shall, without prejudice to any other consequences and liabilities
which he may incur, be liable to pay, in addition to the amount of tax, simple interest 4[at
such rate, not exceeding one and a half per cent., as may be specified by the State
Government by notification in the Official Gazette] of the amount of the tax due for each
month or part thereof for the period for which the tax remains unpaid.
Consequences
of failure to
deduct or to
pay tax.
(2) If an enrolled person fails to pay the tax as required by or under this Act, he
shall be liable to pay , in addition to the amount of tax, simple interest at the rate and in
the manner laid down in sub-section (1).
10. If an enrolled person or a registered employer fails, without reasonable cause, to
make payment of any amount of tax within the required time or date as specified in the
notice of demand, the prescribed authority may, after giving him a reasonable opportunity
of being heard, impose upon him a penalty not exceeding fifty per cent . of the amount of
tax due.
Penalty for
non-payment
of tax.
5[11. (1) All arrears of any tax, penalty, interest or fees due under this Act from any
person shall be recoverable as arrears of land revenue.
Recovery of
tax, etc. as
arrears of
land revenue.
6[(2) For the pur pose of effecting recovery of the amount of tax, penalty,
interest or fees due from any person by or under the provisions of this Act, as arrears of
land revenue,-
1. These words were substituted for the words "has wilfully failed" by Guj. 20 of 1978, s. 4.
2. Section 7(A) was inserted, ibid., s. 5.
3. This proviso was added by Guj. 1 of 1990, s. 2.
4. These words were substituted for the words "at one and a half per cent." by Guj. 9 of 2023, s. 4.
5. Sections 11 and 11A were substituted for the original section 11 by Guj. 20 of 1978, s. 6.
6. Sub-sections (2) and (3) were substituted for sub-section (2) by Guj. 18 of 1981, s.2.
6 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
(i) the Commissioner of Profession Tax 1[and the Additional Commissioners of
Profession Tax] and the 2[Joint Com missioners] of Profession Tax shall have and
exercise all the powers and perform all the duties of the Collector under the Bombay
Land Revenue code, 1879 3[(hereinafter in this section referred to as “the said code”)].
Bom. v of
1879.
(ii) 4[the Deputy C ommissioners] of Profession Tax shall have and exercise all
the powers (except the powers of arrest and confinement of a defaulter in civil jail) and
perform all the duties of the Assistant or Deputy Collector under the said Code;
(iii) 5[6[**]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;
7[* * * *]
(3) Every order passed in e xercise of the powers conferred by sub -section (2)
shall, for the purpose of sections 13, 14, 15 and 25 be deemed to be an order passed under
this Act.]
[11A. State Employment Promotion Fund] Deleted by Guj. 12 of 1990, s.2.]
Authorities for
implementation
of the Act.
12. (1) 8[(a) For carrying out the purpose of this Act, the State Government may, for
each Designated Authority, appoint an officer to be the Commissioner of Profession
Tax].
9[(aa) For carrying out the purpose of this Act, the Design ated 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.]
(b) An officer appointed under 10[clause (a) or (aa)] shall, within the limits
of such area as the 11[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.
(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.
(2) The Tribunal constituted under 12[section 19 of the Gujarat Value Added Tax
Act, 2003] , shall be the Tribunal for the purpose s of hearing appeals and revision
applications and discharging other functions of the Tribu nal under this Act, and
accordingly the provisions of that Act relating to the Tribunal including section 13[19],
and the regulations (subject to such amendments as may be made therein in their
application to the Tribunal for the purposes of this Act) made there under shall apply to
or in relation to such Tribunal for the purposes of this Act;
Guj. 1 of
2005.
14[Provided that the Tribunal may with the previous sanction of the State
Government, make separate regulations for the purpose of regulating its pr ocedure and
the disposal of its business, under this Act and the regulations so made shall be published
in the Official Gazette.]
15[* * * *]
1. These words were substituted for the words " the Additional Commissioners of Profession Tax and the Joint
Commissioners of Profession Tax" by Guj. 10 of 2008, s. 7(1).
2. These words were substituted for the words "Deputy Comm issioners" by Guj. 14 of 2004, S ch., Sr. No. 2 , entry
no.1(1).
3. These brackets and words were added at the end by Guj. 23 of 2006, s. 4.
4. These words were substituted for the words "The Assistant Commissioners" by Guj. 14 of 2004, Sch., Sr. No. 2. entry
no.1(2).
5. The words "the Assistant Commissioners of Profession Tax and the Profession Tax Officers" were substituted for the
words "the Profession Tax Officer", ibid., Sch., Sr. No. 2. entry No. 1(3).
6. These words "the Assistant Commissioners of Profession Tax and "were deleted by Guj. 10 of 2008, s. 7(2).
7. Clause (iv) was deleted, ibid., s. 7(3).
8. Clause (a) was substituted, ibid., s. 8(1)(i).
9. Clause (aa) was inserted, ibid., s. 8(l)(ii).
10. These words were substituted, for the words “paragraph (ii) or (iii) of clause (a)”, ibid., s.8(l)(iii)(a).
11. These words were substituted, for the words “State Government may by notification in the official Gazette,”.
12. These words and f igures were substituted for the words and figures "section 28 of the Gujarat S ales Tax Act, 1969"
by Guj. 23 of 2006, s. 5(l)(a).
13. These figures were substituted for the figures "28", ibid., s. 5(l)(b).
14. This proviso was added by Guj. 20 of 1978, s. 7.
15. Sub-sections (3), (4), (4A), (5) and (6) were deleted by Guj. 10 of 2008, s. 8(2).
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . 7
13. (1) Subject to such rules as may be made by the State Government, any person
or employer aggrieved by any order made under section 5, 6, 7, 9, 10, 15 or 16 may
appeal against such order to,-
Appeal.
(a) 1[the Deputy Commissioner] , if the order is passed by any prescribed
authority or officer subordinate to him;
(b) 2[the Additional Commissioner], if the order is passed by the 3[Deputy
Commissioner] and;
(c) the Tribunal, if the order is passed by any officer not below the rank of
2[the Additional Commissioner].
(2) No appeal shall be entertained after the expiry of si xty days from the date of
receipt of demand notice or receipt of the order:
Provided that, the appellate authority may admit the appeal after the expiry of the
aforesaid period, if it is satisfied that there was sufficient cause for the delay.
(3) No appeal shall be entertained, unless the amount of tax or penalty or interest
in respect of which the appeal has been preferred has been paid in full:
Provided that in any particular case the appellate authority may dispense with the
requirement of suc h payment if it is of opinion that such requirement will cause undue
hardship to the appellant.
(4) The appellate authority in disposing of an appeal, may-
(i) confirm, annul, reduce, enhance, or otherwise modify the assessment or
penalty or interest, or
(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 after further inquiry on specified points.
(5) No order under this s ection shall be passed without giving the appellant or
his representative, and where the appellate authority is the Tribunal, without giving the
authority whose order or direction is the subject of the appeal or his representative, a
reasonable opportunity of being heard.
14. (1) Any order passed in appeal under section 13 may, on an application being
made in this behalf, be revised by-
Revision.
(a) 4[the Additional Commissioner] , if the order is passed by the 5[Deputy
Commissioner];
(b) the Tribunal, if the order is passed by 4[the Additional Commissioner];
(2) The Commissioner may, of his own motion, revise any order passed by any
authority other than the Tribunal under this Act.
(3) Any order passed by 6[the Additional Commissioner] , under sub-section (1)
or by the Commissioner under sub-section (2) may be revised by the Tribunal.
(4) No revision shall be entertained under sub -section (1) or sub-section (3) after
the expiry of sixty days from the date of the receipt of the order:
Provided that, no order shall be revised by the Commissioner under this sub -section
after the expiry of three years from the passing of that order.
(5) No order under this section shall be passed without giving the applicant or the
assesses a reasonable opportunity of being heard.
1. These words were substituted for the words "The Assistant Commi ssioner "by Guj. 14 of 2004, S ch., Sr. No. 2 ,
entry no. (3)(i).
2. These words were substituted for the words "the Joint Commissioner" by Guj. 10 of 2008, s. 9.
3. These words were substituted for the words "Assistant Commissioner" by Guj. 14 of 2004, Sch., Sr. No. 2. 3(i).
4. These words were substituted for the words "The Joint Commissioner" by Guj. 10 of 2008, s.10(1).
5. These words were substituted for the words "Assistant Commissioner" by Guj. 14 of 2004, Sch., Sr. No. 2, entry no. 4(i).
6. These words were substituted for the words “the Joint Commissioner”, by Guj. 10 of 2008, s.10(2).
8 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
Rectification
of
mistakes.
15. (1) Any authority under this Act may, of his own motion or on an application
being made in this behalf, rectify any mistake apparent on the face of the record.
(2) Any authority under this Act may review its own order if any employer has
been under-assessed for any period:
Provided that no order adversely affecting an employer or a person, shall
be passed under this section unless a reasonable opportunity of being heard has been
given to such employer or person:
Provided further that, no order shall be reviewed after the expiry of three
years from the date on which it is passed.
Accounts. 16. (1) If the Commissioner is satisfied that the books of accounts and other
documents maintained by an employer in the normal course of his business are not
adequate for verification of the returns filed by the employer under this Act, it shall be
lawful for the Commissioner to direct the employer to maintain the books of accounts or
other documents in such manner as he may in writing direct, and thereupon the employer
shall maintain such books of accounts or other documents accordingly.
(2) Where an employer wilfully fails to maintain the books of accounts or other
documents as directed under sub -section (1), the Commissioner may, after giving him a
reasonable opportunity of bein g heard, impose a penalty not exceeding 1[ten rupees] for
each day of delay.
Special
mode of
recovery.
17. (1) Notwithstanding anything contained in any law for the time being in force or
contract to the contrary, the Commissioner may, at any time, by n otice in writing, a copy
of which shall be forwarded to the assessee at his last address known to the
Commissioner, require-
(a) any person from whom any amount of money is due, or may become due,
to an assessee on whom a notice of demand has been served under this Act, or
(b) any person who holds or may 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.
Explanation.- For the purposes of this section, the amount of money due to an
assessee from, or money held for or on account of an assessee by any person, shall
be calculated after deducting therefrom such claims (if any) la wfully subsisting, as
may have fallen due for payment by such assessee to such person.
(2) The Commissioner may, at any time, amend or revoke any such notice, or
extend the time for making any payment in pursuance of the notice.
(3) Any person making any payment in compliance with a notice under this
section shall be deemed to have made the payment under the authority of the assessee,
and the receipt of the Commissioner shall constitute a good and sufficient discharge of
the liability of such person, to the extent of the amount referred to in the receipt.
(4) Any person discharging any liability to the assessee after receipt of the notice
referred to in this section, shall be personally liable to the Commissioner to the extent of
the liability disch arged, or the extent of the liability of the assesses for tax, penalty and
interest, whichever is less.
1. These words were substituted for the words "five rupees" by Guj. 10 of 2008, s. 11.
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . 9
(5) Where a person to whom a notice under this section is sent proves to the
satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the
assessee or that he does not hold any money for or on account of the assessee, then nothing
contained in this section shall be deemed to require such person to pay any such sum or part
thereof, as the case may be, to the Commissioner.
(6) Any amount of money which a person is required to pay to the Commissioner
or for which he is personally liable to the Commissioner under this section, shall if it
remains unpaid be recoverable as an arrear of land revenue.
1[17A. Notwithstanding anything to the contrary contained in any law for the time
being in force, any amount payable by a person on account of tax, interest or penalty for
which he is liable to pay to the Government, shall be a first charge on the property of such
person.]
Tax to be
first charge
on property.
18. 2[The Commissioner or any officer authori sed by the Commissioner] under this
Act may inspect and search any premises, where any profession, trade, calling or
employment liable to taxation under this Act is carried on or is suspected to be carried on
and may cause production and examination of books, registers, accounts or documents
relating thereto and may seize such books, regist ers, accounts or documents as may be
necessary:
Production
and
inspection of
accounts and
documents
and search of
premises.
Provided that , if 3[the Commissioner or any officer authori sed by the
Commissioner] removes from the said premises any book, regis ter, account or document,
he shall give to the person in charge of the place, a receipt describing the book, register,
account or document so removed by him and retain the same only for so long as may be
necessary for the purposes of examination thereof or for a prosecution.
4[19. The prescribed authority shall refund to a person the amount of tax, penalty,
interest or fee (if any), paid by such person in excess of the amount due from him under
this Act. The refund may be made either by cash paymen t or, at the option of the person
entitled to such refund, by deduction of such excess from the amount of tax, penalty,
interest or fee due from him:
Provided that the prescribed authority shall first apply such excess towards the
recovery of any amount due from such person in respect of which a notice under sub -
section (4) of section 7 or, as the case may be, sub -section(2) of section 7A has been
issued, and shall then refund the balance (if any).]
Refund of
excess
payment.
5[19A. (1) Subject to such conditions as it may impose the State Government may, if
it is necessary so to do in the public interest or to grant concession in case of double
taxation or to redress an inequitable situation, remit by an order either generally or
specially, the whole or any part of the tax payable in respect of any period by any person
or any class of persons.
Remission of
taxes.
(2) The Commissioner may, in such circumstances and subject to such conditions
and limits as may be prescribed, remit the whole or any part of the tax payable in respect
of any period by any person or any class of persons.]
20. Any person or employer who, without sufficient cause, fails to comply with any
of the provisions of this Act or the rules framed thereunder shall, on conviction, be
punished with fine not exceeding five thousand rupees and when the offence is a
continuing one, with fine not exceeding fifty rupees per day during the period of the
continuance of the offence.
Offences and
penalties.
21. (1) Where an offence under this Ac t has been committed by a company, every
person who at the time the offence was committed was in charge of, and was responsible
to, the company for the conduct of the business of the company , as well as the company
shall be deemed to be guilty of the offence and shall be liable to be proceeded against and
punished accordingly:
Offences and
companies.
Provided that, nothing contained in this sub-section shall render any such person liable
to any punishment, if he proves that the offence was committed without his knowledge or that
he had exercised all due diligence to prevent the commission of such offence.
________________________________________________________________________________________
1. Section 17A was inserted by Guj. 10 of 2014, s.2, Sch., Sr. No.1.
2. These words were substituted for the words "Any Authority" by Guj. 10 of 2008, s.12(1).
3. These words were substituted for the words "the said authority," ibid., s.12(2).
4. Section 19 was substituted for the original by Guj. 20 of 1978, s.8.
5. Section 19A was inserted by Guj. 18 of 1981, s. 3.
10 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 . [1976: Presi. 11
(2) Notwithstanding anything contained in sub -section (1), where any offence
under this Act has been committed by a company and it is proved that the offence has
been committed with the consent or connivance of, or is attributable to any neglect on the
part of, any director, manager, secretary or other officer of the company, such director,
manager, secretary or other officer shall be deemed to be guil ty of that offence and shall
be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section—
(a) “company” means any body corporate and includes a firm or other
association of individuals; and
(b) “director”, in relations to a firm, means a partner in the firm.
Power to
transfer
proceedings.
22. The Commissioner may, after giving the parties a reasonable opportunity of being
heard, wherever it is possible to do so, and after recording his reasons for doing so, by order
in writing, transfer any proceedings or class of proceedings under any provision of this Act,
from himself to any other officer, and he may likewise transfer any such proceedings
(including a proceeding pending with any officer or already transferred under this section)
from any officer to any other officer or to himself:
Provided that nothing in this section shall be deemed to require any such
opportunity to be given where the transfer is from any officer to any other officer and
offices of both are situated in the same city, locality or place.
Explanation.- In this section , the word “proceedings”, in relation to any assesse e
whose name is specified in any order issued thereunder, means all proceedings under this
Act in respect of any year, which may be pending on the date of such order or which may
have been completed on or before such date, and includes also all proceedings under this
Act which may be commenced after the date of such order in respect of any year in
relation to such assessee.
Compounding
of offences.
23. (1) Subject to such conditions as may be prescribed, the Commissioner may,
either before or after the institution of proceedings for an offence under this Act, permit
any person charged with the offence to compound the offence on payment of such sum,
not exceeding double the amount of tax to which the offence relates, as the Commissioner
may determine.
(2) On payment of such sum, as may be determined by the Commissioner under
sub-section (1), no further proceeding s shall be taken against the person in respect of the
same offence.
Powers to
enforce
attendance
etc.
24. All authorities under this Act shall, for the purposes of this Act, have the same
powers as are vested in a court under the Code of Civil Procedure, 1908, while trying a
suit, in respect of enforcing the attendance of and examining, any person on oath or
affirmation or for compelling the productionExcerpt shown. Open the full act in Lexace.