(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 Designated 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 purposes of hearing appeals and revision applications and discharging other functions of the Tribunal 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 procedure 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 Commissioners" by Guj. 14 of 2004, Sch., 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 figures were substituted for the words and figures "section 28 of the Gujarat Sales 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