LexThe Gujarat Special Economic Zone Act, 2004
Gujarat · state statute
Open in Lexace · Ask the AI about this actGOVERNMENT OF GUJARAT LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004 (GUJARAT ACT NO. 11 OF 2004) (As modified up to the 31st December, 2024.) [2024] [Price : `. 20] GOVERNMENT OF GUJARAT LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004 (GUJARAT ACT NO. 11 OF 2004) (As modified up to the 31st December, 2024.) [2024] [Price : `. 20] G.C.P.G.-H-135-06-2024-DTP-2 © GOVERNMENT CENTRAL PRESS, GANDHINAGAR. 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. i THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004 CONTENTS. PREAMBLE. Sections. Page No. CHAPTER I PRELIMINARY 1. Short title, extent and commencement. 1 2. Definitions. 1 CHAPTER II ESTABLISHMENT OF SPECIAL ECONOMIC ZONE 3. Establishment of Zone and appointment of Developer. CHAPTER III SPECIAL ECONOMIC ZONE DEVELOPMENT AUTHORITY 4. Constitution of Special Economic Zone Development Authority. 3 5. Headquarters and meeting of Authority. 4 6. Functions and powers of Authority. 4 7. Officers and employees of Authority. 5 CHAPTER IV APPROVAL COMMITTEE 8. Approval Committee. 6 9. Functions of Approval Committee. 6 10. Single window clearance. 7 CHAPTER V SPECIAL ECONOMIC ZONE DEVELOPMENT COMMITTEE 11. Zone to be industrial township. 7 12. Special Economic Zone Development Committee. 7 13. Functions of Development Committee. 7 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [2004 : Guj.11 Sections. Page No. CHAPTER VI INFRASTRUCTURE FACILITIES 9 14. Infrastructure facilities and services. 9 15. Supply electricity and exemption from duty. 10 16. Water, road, gas and other facilities. CHAPTER VII LABOUR 17. Delegation of powers of Labour Commissioner to Development Commissioner. 10 18. Amendment of certain Acts. 10 19. Consolidated return under various laws. 11 20. Application of Chapter V-D of XIV of 1947 to Zone. 11 CHAPTER VIII FISCAL BENEFITS 21. State taxes and levies. 11 CHAPTER IX MISCELLANEOUS 22. Overriding effect of Act. 12 23. Protection of action taken in good faith. 12 24. Members and employees to be public servants. 13 25. Power of State Government to make rules. 13 26. Power of Authority to make regulations. 13 27. Power to remove difficulties. 13 28. Repeal and savings. 13 SCHEDULE I 14 SCHEDULE II 15 _____________ 1 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 GUJARAT ACT NO. 11 OF 2004 [THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004.] [30th March, 2004.] Amended by Guj. 24 of 2007. AN ACT to provide for the operation, maintenance, management and administration of a Special Economic Zone in the State of Gujarat and to constitute an Authority and for matters connected therewith or incidental thereto. It is hereby enacted in the Fifty -fifth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY 1. (1) This Act may be called the Guj arat Special Economic Zone Act, 2004. Short title, extent and commencement. (2) It extends to the whole of the State of Gujarat. (3) This section shall be deemed to have come into force on the 10th February, 2004 and the remaining provisions shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. In this Act, unless the context otherwise requires,- Definitions. (a) "amenities" means all basic and essential services including roads, water supply, street lighting, power supply, sewerage, drainage , collection, treatment and disposal of industrial and township wastes, public hea lth, education, transport, fire fighting services, public parks, clubs, markets, shops and outlets and such other facilities or services as the State Government may, by notification in the Official Gazette, specify; (b) "Authority" means the Special Economic Zone Development Authority constituted under section 4; 2[(bb)“Central Act” means the Special Economic Zones Act, 2005; (c) “Co-Developer” means a person who was has been gr anted a letter of approval by the Central Government under sub -section (12) of section 3 of the Central Act and includes the existing Co-Developer; (cc) “demarcated area” means an area exclusively for trading or warehousing purposes demarcated as such unde r section 6 of the Central Act; 1. For Statement of Objects and Reasons, see Gujarat Government Gazette, Extraordinary, Part-V, dated the 17th February, 2004, Page No. 2-19 of 2-21. * This Act was assented by the President on the 29 th March, 2004. 2. These clauses were substituted for the clauses (c) and (d) by Guj. 24 of 2007, s.2(1). 2 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 (d) “Developer” means a person who has been granted a letter of approval by the Central Government under sub-section (10) of section 3 of the Central Act and includes the Co-Developer and the existing Developer; (e) "Development Commissioner" means an officer appointed by the Government of India for the Zone to perform the functions of the Development Commissioner under this Act; (f) "Development Committee" means t he Special Economic Zone Development Committee constituted under section 12; (g) "Domestic Tariff Area" means an area within India outside the Zone area; (h) "infrastructure facilities" means industrial, commercial or any other facility for development and operation of the Zone and in cludes any other facilities and amenities as may be notified by the State Government; (i) "operator" means a person engaged by the Developer for providing infrastructure facilities, amenities and services in the Zone; 1[(ii) “peripheral area” means an area surrounding the Special Economic Zone as the State Government may, by notification in the Official Gazette, declare;] (j) "prescribed" means prescribed by rules; (k) "processing area" means the area within the Zone approved by the Customs Authorities; (l) “regulations” means the regulations made under this Act; (m) "rules" means the rules made under this Act; (n) "Special Economic Zone" or "Zone" means the area declared by the Government of India as the Special Economic Zone; (o) "Unit" means a unit or enterprise in whole or part which is carrying on its business in the Zone and approved as such by the Unit Approval Committee; (p) “2[*]Approval Committee" means the committee constituted under section 8. 1. Clause (ii) was inserted by Guj. 24 of 2007, s.2(2). 2. The word “Unit” was deleted, ibid., s.2(3). 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 3 CHAPTER II ESTABLISHMENT OF SPECIAL ECONOMIC ZONE 3. (1) Any person desirous of establishing the Special Economic Zone shall make an application in such form containing suc h particulars and documents and accompanied by such fees as may be prescribed, to the State Government. Establishment of Zone and appointment of Developer. (2) The State Government shall scrutinize the application received under sub-section (1) and recommend the same, wi th modification, if any, to the Government of India for its approval and de claration of the area to be the Special Economic Zone and appointment of the Developer for such Zone. CHAPTER III SPECIAL ECONOMIC ZONE DEVELOPMENT AUTHORITY 4. (1 ) There shall be an Authority to be called the Special Economic Zone Development Authority for the purposes of this Act. (2) The Authority shall be a body corporate with perpetual succession and common seal and may sue or be sued in its corporate name. (3) (a) The Authority shall consi st of the Chairperson and other members as follows, namely:- Constitution of Special Economic Zone Development Authority. (i) the Chief Secretary to the Government of Gujarat, ex- officio who shall be the Chairperson; (ii) the Secretary to the Government of Gujarat, Industries and Mines Department, ex-officio; (iii) the Secretary to the Government of Gujarat, Energy and Petrochemicals Department, ex-officio; (iv) the Se cretary to the Govern ment of Gujarat, Finance Department, ex-officio; (v) the Secretary to the Government of Gujarat, Narmada, Water Resources, Water Supply and Kalpsar Department, ex-officio; (vi) the Secretary to the Government of Gujarat, Forest a nd Environment Department, ex-officio; (vii) the Secretary to the Government of Gujarat, Labour and Employment Department, ex-officio; (viii) the Secretary to the Government of Gujarat, Urban Development and Urban Housing Department, ex-officio; 1. Clause (ii) was inserted by Guj. 24 of 2007, s.2(2). 2. The word “Unit” was deleted, ibid., s.2(3). 4 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 (ix) the Secretary to the Government of Gujarat, Revenue Department, ex-officio; (x) the Industries Commissioner, Gujarat State, ex-officio; (xi) the Development Commissioner, Special Economic Zone, ex-officio; (xii) Member-Secretary of the Authority. (b) The Authority may co-opt such other members, as it may consider necessary for efficient discharge of its functions. (c) The Authority may in vite, whenever necessary, the developer or his representative in a meeting of the Authority. Explanation.- For the purpose of sub -section (3), the term "Secretary" includes the Principal Secretary or Additional Chief Secretary of the Department. Headquarters and meeting of Authority. 5. (1) The headquarters of the Authority shall be at Gandhinagar or at such other place as the State Government may, by notification in the Official Gazette, specify; (2) The Authority shall meet at such times and place s and shall observe such rules of procedure in regard to the transactions of its business at its meetings as may be provided by the regulations; (3) No act or proceedings of the Authority shall be invalid by reason of the existence of any vacancy thereto or defect in the constitution thereof. Functions and powers of Authority. 6. (1) The functions of the Authority shall be to secure planned development of the Special Economic Zone in the State and it shall be primarily responsible for the promotion, de velopment and functioning of the Zones in the State. (2) For the purpose of development of the Zone, the Authority shall have following powers and perform the following functions, namely:- (a) to recommend the name of Developer to the State Government in the manner as may be prescribed, for a part or whole of infrastructure facilities and amenities of the Zone, notwithstanding anything contained in the Gujarat Infrastructure Development Act, 1999; Guj. 11 of 1999. (b) to prepare the guidelines for t he development of the Zone 1[and for peripheral area ] with regard to land usage, floor space level, environmental provisions, safety measures and such other matters as may be directed by the State Government; (c) to prepare techno -economic feasibility repor t or a detailed project report as may be required for the development of the Zone when the Zone is to be established by the State Government or the Corporation owned and controlled by the State Government; (d) to acquire land in the Zone, by consent agreem ent or through proceedings under the Land Acquisition Act, 1894 for the purposes of this Act; 1 of 1894. (e) to approve allocation of the Government land in the Zone in the manner as may be prescribed; 1. These words were inserted by Guj. 24 of 2007, s.3(1). 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 5 (f) to enter into joint venture arrangement for development of different components or activity of the project of the Zone when the Zone is to be established by the State Government or the Corporation owned and controlled by the State Government; (g) to co-ordinate with the departments of the State Government and the Central Government and ensure timely implementation of projects and plans of the Zone; (h) to perform such other functions as may be assigned by the Government of India for development of the Zone; (i) to perform such other functions as may be assigned by the State Government. (3) Without prejudice to the provisions of sub-sections (1) and (2), the Authority shall exercise the following powers and perform following functions, namely:- (a) to ensure the compliance of the approved master plan and may approve any modification in the plan if required by the Developer and provide the guiding principles for town planning and urban development standards to be implemented by the Developer; (b) to nominate member in the Special Economic Zone Development Board, 1[Approval Committee], Development Committee and other committees as may be required; (c) to oversee the activities and compliance of functions of 1[Approval committee ] and Dev elopment Committee of respective Zone and to provide guidance; (d) to constitute such other committees as may be necessary to perform any specific function of the Zone. (4) The Authority may, by general or special order, delegate such of its powers and functions, on such conditions as may be specified in the order, to the Development Commissioner or to the Development Committee of the Zone. 7. (1) The Authority may appoint Member -Secretary and such other officers and employees as it considers necessar y for the performance of its functions. Officers and employees of Authority. (2) The Member-Secretary, officers and employees appointed under sub-section (1) shall be governed by such terms and conditions of service as may be determined by the regulations. (3) The Member -Secretary, officers and employees shall exercise such powers and perform such duties as may assigned to them by the Authority. 1. These words were substituted for the words “Unit Approval Committee” by Guj. 24 of 2007, s.3(2). 6 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 CHAPTER IV 1[APPROVAL COMMITTEE] 1[Approval Committee.] 8. (1) In addition to the members of the 1[Approval Committee] constituted by the Government of India for the Zone, there shall be following members to the Committee, namely:- (i) an officer from the Industries and Mines Department nominated to the office of the Development Commissioner; (ii) an officer from the Forests and Environment Department nominated to the office of the Development Commissioner; (iii) an officer from the Energy and Petroc hemicals Department nominated to the office of the Development Commissioner; (iv) an officer from the Labour and Employment Department nominated to the office of the Development Commissioner. (2) The Chairperson of the Committee may invite an expert or an officer from any department of the State Government as an invitee to represent the Government Departments not represented in the said Committee. Functions of 1[Approval Committee.] 9. (1) In addition to the functions entrusted by the Government of India, the 1[Approval Committee ] shall grant necessary local and State level clearances, approvals, licences or, as the case may be, registrations under the State Acts for setting up a Unit within the Zone in such manner as may be prescribed by the regulations, namely:- (i) registration of Unit and grant licence for starting, r unning and operating of the Unit, under any of the State Acts; (ii) site clearance under the Factories Act, 1948 on behalf of Inspectorate of Factories and Boilers; 63 of 1948. (iii) approve the plan for establishment of Factory under the Factories Act, 1948; 63 of 1948. (iv) registration of boilers on behalf of the Chief Inspector of Boilers; (v) to resolve disputes of commercial nature between the agencies providing serv ices and the consumers in the manner as may be prescribed by the regulations; (vi) to resolve any dispute between the Unit and the Developer regarding infrastructural facilities and amenities and services in the manner as may be prescribed by the regula tions and the decision of the 1[Approval committee] thereon shall be final; (vii) any other approval or clearance which may be authorised by the State Government by general or special order for the purposes of this Act. (2) The 1[Approval committee ] shall supervise and monitor, clearances, approvals, licences or registrations granted by it and may take appropriate action under the relevant applicable laws for breach of or non - compliance of any terms and conditions of any such clearance, approval, licence or registration. (3) The 1[Approval committee] may appoint any agency to supervise and monitor the clearances, approvals, licences or registrations granted by it and may call for any information required to supervise and monitor such clearances, approvals, licences or registrations. 1. These words were substituted for the words “Unit Approval Committee” by Guj. 24 of 2007, s.4. 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 7 10. Notwithstanding anything contained in any other law, the State Government may, - Single window clearance. (i) prescribe a common application form fo r approval, clearance, licence, registration and no objection certificate under one or more laws; (ii) authorise the Development Commissioner to exercise such of the powers of the State Government or a body subordinate to the Government as may be specified by general or special order; (iii) prescribe a single return for reporting under two or more laws; (iv) authorise an officer or agency for monitoring the compliance of the laws applicable in the Zone. CHAPTER V SPECIAL ECONOMIC ZONE DEVELOPMENT COMMITTEE 11. (1) Every Zone, having regard to the municipal services proposed to be provided in the area of the Zone and such other factors, shall be deemed to be an industrial township area under the proviso to clau se (1) of article 243Q of the Constitution of India. Zone to be industrial township. (2) Notwithstanding anything contained in any other law for the time being in force, the area of Zone shall cease to be under the jurisdiction of any municipal corporati on, municipal council, nagar panchayat or gram panchayat or the notified area constituted under the State laws. 12. (1) There shall be a Special Economic Zone Development Committee consist of the following members, namely:- Special Economic Zone Development Committee. (i) Developer or his nominee; (ii) Development Commissioner of the Zone or his nominee; (iii) Nominee of the State Government. (2) The Developer or his nominee shall be the Chairperson of the Development Committee. (3) The Development Committee may invite representatives of Units, residents, service providers and other intereste d persons in the meeting of the Committee. (4) The Development Committee shall meet at such place and observe such rules of procedure for transaction of it s busines s at the meeting as it may deem fit. 13. The Development Committee shall perform the fo llowing functions in the manner as may be prescribed by the regulations, namely:- Functions of Development Committee. (1) (a) Prepare a plan for the devel opment of the Zone in conformity with the guidelines prepared by the Authority and to demarcate and develop sites for industrial, commercial, residential and for other purposes according to the plan; (b) provide infrastructure facilities and amenities; (c) allocate and transfer, either by way of 1[**] lease or otherwise, plots of land for industrial, commercial, residential or other purposes; (d) regulate the construction of buildings. 1. The words “sale or” were deleted by Guj. 24 of 2007, s.5. 8 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 (2) Erection of substantial boundary marks defining the limits of or any alteration in limits of the Zone. (3) Ensuring that the Units and the residents have access to the following basic and essential infrastructure f acilities and amenities, namely:- (i) public streets, bridges, sub-ways, culverts, causeways and the like; (ii) public transportation facilities; (iii) power supply, (iv) water supply; (v) adequate drains, drainage facilities and public latrines, water - closets, urinals and similar conveniences; (vi) collection and treatment of sewerage; (vii) collection, treatment and disposal of industrial and township solid waste; (viii) lighting of public streets, mun icipal markets and other public buildings; (ix) maintanance of public monument s, open spaces and other public property. (4) Ensuring that the Units and the residents have access to the following social infrastructure facilities and services in accordance with the growth of the Zone and requirements of the Units and the residents, namely:- (i) public hospitals and dispensaries; (ii) ambulance service; (iii) places for the disposal of the dead and disposing of unclaimed dead bodies; (iv) public markets, slaughter houses; (v) schools for primary, secondary and higher education; (vi) maternity and infant welfare houses and centres; (vii) public parks, gardens, playgrounds and recreational facilities; (viii) police stations; (ix) maintaining a fire-brigade equipped with suitable appliances for the extinction of fires and the protecti on of life and property against fire; (x) any other social services. (5) Reclamation of unhealthy localities, the re moval of noxious vegetation and the abatement of all nuisances. (6) Registration of marriages and births and dea ths under the provisions of the Bombay Registr ation of Marriages Act, 1953 and the Registration of Birth and Deaths Act, 1969. Bom. V of 1954. 18 of 1969. (7) Conducting public vaccinations in accordance with the provisions of the Bombay District Vaccination Act, 1892. Bom. 1 of 1892. (8) Prevention and checking the spread of dangerous diseases. (9) Removal of unauthorised construction and encroachments. 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 9 (10) Removal of obstructions and projections in or upon streets, bridges and other public places. (11) Naming or numbering of streets and of public place s and the numbering of premises. (12) Determine the charges for infrastructural facilities, amenities and services provided by the Developer. (13) Monitoring town planning standards set by the Development Authority. (14) Such other functions as may be assigned by the Authority. CHAPTER VI INFRASTRUCTURE FACILITIES 14. (1) It shall be the responsibility of the De veloper of the Zone to develop, construct, install, operate, manage and maint ain any or all of the following infrastructure facilities, amenities and services for the purposes of providing services in the Zone, namely:- Infrastructure facilities and services. (i) generation and supply of electricity; (ii) water extraction, treatment, transmission and distribution; (iii) waste water treatment and solid waste management; (iv) provision of minor port and related services; (v) provision of roads and bridges; (vi) provision for gas distribution network; (vii) provision for communication and data network transmission; and (viii) any other services as may be prescribed by the regulations. (2) Subject to the regulations, the Developer may levy user charges or fees as may be approved by the Development Committee for providing infrastructural facilities, amenities and services referred to in sub -section (1) in such manner as may be prescribed by the regulations. (3) For the provision of the products or services of infrastructure under this Act, the relevant Acts, guidelines, rules and regulations prevalent in India shall be applicable for q uality of the product or service and safety requirements. Guj. 24 of 2003. 15. 1[(1) Any person generating electricity in the Zone, may supply electricity to the Gujarat Urja Vikas Nigam Ltd. or Distribution Licensees after obtaining approval from the Gu jarat Electricity Regulatory Commission constituted under the Gujarat Electricity Industry (Reorganisation and Regulation) Act, 2003, and upon the terms and conditions agreed to by the said person and the purchaser.] Supply of electricity and exemption from duty. 1. Sub-section (1) was substituted by Guj. 24 of 2007, s.6(1). 10 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 (2) The Unit located in the processing area of the Zone 1[or in the demarcated area] shall be exempted from the electricity duty under the Bombay Electricity Duty Act, 1958, for a period of ten years from the date of production in the case of manufacturing Unit and from the date of supply of services in case of service Unit. Bom. 40 of 1958. Water, road, gas and other facilities. 16. (1 ) The Developer or his agent may set up system s and facilities for extraction, treatment, transmission and distribution of water within the Zone in conformity with applicable service standards. (2) The Developer or his agent may set up systems and facilities for waste water and solid waste management a nd treatment in the Zone in conformity with applicable service standards. (3) The Developer or his agent may develop, operate and maintain the road network, bridges, transportation services and any transportation system within the Zone and to levy toll or f ee as may be approved by the Development Committee for providing such facility, in such manner as may be prescribed by the regulations. (4) (a) Subject to the policy laid down by the Government regarding port s, the Developer or his agent may develop e, o perate and maintain a minor port within the Zone, for landing of go ods for use in the Zone and for the shipping of goods from the Zone. (b) The Developer or his agent shall manage for landing of other cargoes (not meant for the Zone) as per the terms an d conditions prescribed by regulations by the Gujarat Maritime Board. (c) The Developer or his agent may fix and collect tariff from the vessels entering in the minor port within the Zone and on the goods landed and shipped at the port in accordance wit h the directions of the Gujarat Maritime Board. (5) The Developer or his agent may set up gas distribution system in the Zone. CHAPTER VII LABOUR Delegation of powers of Labour Commissioner to Development Commissioner. 17. (1) Notwithstanding anyt hing contained in the Ac ts specified in Schedule I, the powers, duties and functions conferred on Commissioner of Labour or any officer under those Acts shall be exercised by the Development Commissioner or any officer authorised by him in this behalf. (2) The State Government may, as and when considered necessary, by notification in the Official Gazette, amend Schedule I and thereupon Schedule I shall be deemed to have been amended accordingly: Provided that when Schedule I is to be amended by adding an Act made by the Parliament, such amendment shall be made with the prior approval of the Government of India. Amendment of certain Acts. 18. Each of the Acts specified in the second column of the Schedule II shall be amended in the manner and to the e xtent specified against it in the third column thereof. 1. These words were inserted by Guj. 24 of 2007, s.6(2). 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 11 19. The units in the Zone shall furnish the consolidated annual report in the prescribed form to the Development Commissioner instead of periodical returns under the following Acts, namely:- Consolidated return under various laws. 8 of 1923. (i) The Workmen's Compensation Act, 1923; 4 of 1936. (ii) The Payment of Wages Act, 1936; 63 of 1948. (iii) The Factories Act, 1948; 11 of 1948. (iv) The Minimum Wages Act, 1948; 53 of 1961. (v) The Maternity Benefit Act, 1961; 21 of 1965. (vi) The Payment of Bonus Act, 1965; 37 of 1970. (vii) The Contract Labour (Regulation and Abolition) Act, 1970; and (viii) such other Acts as the Sta te Government may, by notification in the Official Gazette, specify: Provided that when any other Act made by the Parliament is to be specified by the State Government, it shall be specified with prior approval of the Government of India. XIV of 1947. 20. The provisions of Chapter V -D of the Industrial Disputes Act, 1947 shall apply to the industrial establishments set up in the Zone. Application of Chapter V-D of XIV of 1947 to Zone. CHAPTER VIII FISCAL BENEFITS 21. (1) 1[Subject to the provisions of sub-section (1A), all sales and transactions within the processing area of the Zone or in the demarcated area or between the units in the processing area and th e demarcated area] shall be exempt from all taxes, cess, duties, fees or any other levies u nder any State law to the extent specified below: State taxes and levies. (a) Stamp duty and registration fees payable on transfer of land meant for approved Units in the 2[processing area of the Zone or in the demarcated area]. 1. These words, figures, letters and brackets were substituted for the words “All sales and transactions within the processing area of the Zone” by Guj. 24 of 2007, s.7(1)(a). 2. These words were substituted for the word “Zone”, ibid., s.7(1)(b). 12 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 (b) Levy of Stamp duty and r egistration fees on loan agreements, credit deeds and mortgages executed by the Unit, industry or establishment set up in the processing area of the Zone 1[or in the demarcated area]. (c) 2[Tax on sales or purchases of goods other than the goods specified in Schedule III of the Gujarat Value Added Tax Act, 2003], Luxury Tax, Entertainment Tax and other taxes and cess payable on sales and transactions. Guj. 1 of 2005. 3[(1A) The benefits of exemptions under sub -section (1) shall be available to the Uni t or a person on the sales and transactions of goods which have been actually and physically involved in the movement of goods.] (2) Inputs (goods and services) made to 4[the Units in the processing area of the Zone or in the demarcated area] from Domes tic Tariff Area shall be exempted from 5[tax on sales or purchases of goods other than the goods specified in Schedule III of the Gujarat Value Added Tax Act, 2003] and other taxes under the State laws. Guj. 1 of 2005. (3) The Developer shall also be ent itled to the benefits of exemption provided in sub-sections (1) and (2) for the entire Zone. CHAPTER IX MISCELLANEOUS Overriding effect of Act. 22. The provisions of this Act shall have effect notwithstanding anything contained in any other law for the time being in force. Protection of action taken in good faith. 23. No suit, prosecution or other legal proceeding shall lie against any person for anything which is done in good faith or intended to be done under this Act or any rules or regulations made thereunder. Members and employees to be public servants. 24. Every member of the Authority, the Development Commissioner and every officer and employee of the Authority shall, when acting or purporting to act in pursuance of the provisions of this Act , or of any rule or regulation made thereunder, be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code. 45 of 1860. 1. These words were inserted by Guj. 24 of 2007, s.7(1)(c). 2. These words were substituted for the words “S ales Tax, Purchase Tax, Motar Spirit Tax”, ibid., s.7(1)(d). 3. Sub-section (1A) was inserted, ibid., s.7(2). 4. These words were substituted for the words “Zone Units”, ibid., s7(3)(a). 5. These words were substituted for the word, “sales tax”, ibid., s.7(3)(b). 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 13 25. (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. Power of State Government to make rules. (2) In particular and without prejudice to the generality of the foregoing power, such rules may be made to provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules. (3) All rules made under this section, shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to the rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following. (4) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect. 26. The Authority may, with the previous appro val of the State Government, by notification in the Official Gazette, make regulations not inconsistent with this Act and the rules made thereunder, for enabling it to perform its functions under this Act. Power of Authority to make regulations. 27. (1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions o f this Act, as may appear to be necessary for removing the difficulty: Power to remove difficulties. Provided that no such order sha ll be made after the expiry of three years from the commencement of this Act. (2) Every order made under sub -section (1) shall be laid, as soon as may be, after it is made, before the State Legislature. Guj. Ord. 1 of 2004. 28. (1) The Gujarat Special Economic Zone Ordinance, 2004, is hereby repealed. Repeal and savings. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act. 14 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 SCHEDULE I (See section 17) Sr. No. Short Title 1 2 3 1. The Payment of Wages Act, 1936. 4 of 1936. 2. The Industrial Employment (Standing Orders) Act, 1946. 20 of 1946. 3. The Bombay Industrial Relations Act, 1946. Bom. 11 of 1947 4. The Factories Act, 1948. 63 of 1948. 5. The Minimum Wages Act, 1948. 11 of 1948. 6. The Industrial Disputes Act, 1947. 14 of 1947. 7. The Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955. 45 of 1955. 8. The Maternity Benefit Act, 1961. 53 of 1961. 9. The Payment of Bonus Act, 1965. 21 of 1965. 10. The Beedi and Cigar Workers (Conditions of Employment) Act, 1966. 32 of 1966. 11. The Contract Labour (Regulation and Abolition) Act, 1970. 37 of 1970. 12. The Payment of Gratuity Act, 1972. 39 of 1972. 13. The Equal Remuneration Act, 1976. 25 of 1976. 14. The Inter -State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979. 30 of 1979. 15. The Child Labour (Prohibition and Regulation) Act, 1986. 61 of 1986. 16. The Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995. 1 of 1996. 2004 : Guj.11 ] THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. 15 SCHEDULE II (See section 18) Sr. No. Name of Enactments Extent of amendment 1 2 3 1. The Bombay Industrial Relations Act, 1946 (Bom. 11 of 1947). In section 2, after sub -section (4), the following sub-section shall be added, namely:- “(5), The provisions of this Act shall not apply to the industry, unit or establishment set up in the Special Economic Zone declared as such by th e Government of India.”. 2. The Factories Act, 1948 (63 of 1948). In section 66, in sub -section (1), after the proviso, the followings proviso shall be added, namely:- “Provided further that the State Government may, by notification in the Official Ga zette, vary time limit laid down in clause (b) in respect of any factory situate in the Special Econo mic Zone declared as such by the Government of India, subject to the following conditions, namely:- (a) The employer shall provide for free transport facilities to and fro from the residence to the place of work for women employees. (b) The employer shall ensure security for women employees at place of work and during transportation. (c) The employer shall provide facility for separate Creches and rest rooms for women employees.”. 3. The Industrial Disputes Act, 1947 (14 of 1947). In section 2, in clause (n), after sub -clause (v), the following clause shall be inserted, namely:- “(va) Any service in the industry or establishment set up in the Special Econom ic Zone declared as such by the Government of India.”. 4. The Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970). In section 2, in clause (e), in sub -clause (ii), after the words “carried on” the following words shall be inserted, namely:- “other than the place or area of the Special Economic Zone declared as such by the Government of India.”. 16 THE GUJARAT SPECIAL ECONOMIC ZONE ACT, 2004. [ 2004 : Guj.11 Sr. No. Name of Enactments Extent of amendment 1 2 3 5. The Trade Unions Act, 1926 (16 of 1926). In section 22, after the first proviso, the following proviso shall be added, namely:- “Provided further that all the office bearers of the registered trade unions of the industrial establishments situated in the Special Economic Zone declared as such by the Government of India shall be persons actually engaged or employed in an industry with which trade union is connected.”. ----------- Government Central Press, Gandhinagar.