Sales, Motor Spirit Taxation, Tax

Acts of the Gujarat Legislature and Oidinanw promulgated and
Regulfitions made by the Governor.
The follo~ngAct of the Gujarat Legislature, having been assented to by the
Governor on the 29th August 1967 is hereby published for general informatioa.
Secretary to the Government of Gujarat,
Legal Department.
(First published after having receivcd the assent of the Governor in the “G~rjnr’ut
Govertlmenz Gazette” on the 29th August 1967.)
An Act further to amend the Bombay Sales of Motor Spirit Taxation Act. 1958.
It is hereby enacted in the Eighteenth Year of the Republic of India as

LXvx of

  1. This Act may be called the Bombay Sales of Motor Spixit Taxation (Gujarat shmt
    Amendment) Act, 1967.
  2. In the Bombay Sales of Motor Spirit Taxation Act. 1958 (hereinafteramenament
    referred to as “the principal Act”), in section 13, to sub-section (I), tho follo~ing(” m”on ‘3
    LXVX Born.
    of proviso shall be added, namely :-
    “Provided that ,where a trader has more than one place of business, the
    Collector may subject to such terms and. conditiolls-at.. maytjr_& prescribed,- – – –
    permit such trader to submit a consolidated statement relating to all or any of
    his places of business to such officer as the Collector may direct.”,
    IV-Extra-13 (Limo) ,wonof
    motion agA
  3. After section 32 of the principal*Act, the follaying nez section shall be
    . bm.inserted, namely :-
    LXVI of
    Power to trs- “32A. The Collector may, after due notice to the @a, by order in
    dings. pmaec- siting, transfer any proceedings or class of proceedings under any provisions
    of this Act or the rules made thereunder, from himself to my other offlcer and
    he may likewise transfer any such procedn&s (incfuding a proceeding-already
    transfedtd under this sation) from one such officer to another officer or to
    of seetion a6
  4. In section 36 of the principal Act, in sub-section (2), in clause a, after the
    of B~words ~,”are to be submitted” the .words “and the terms and conditions subject to
  5. of ,which a consolidated statement may be submitted” shall be inserted.PUT IV] GUJ. GOV’I. GAZ., Eli., MARCH 31, 1070ICAITRA 11, 1898.

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