(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Government, and includes, where such Municipal Corporation, Municipality or, as the case may be, Panchayat has been superseded or dissolved, a person or persons appointed to exercise the powers or to perform the functions of such Municipal Corporation, Municipality or Panchayat, designated as such, subject to such conditions and for such class of persons mentioned in column 2 of Schedule I for such area, by the State Government by notification in the Official Gazette for the purposes of levy and collection of tax under this Act;]
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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 head 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.