The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976State Act of Gujarat · Act 11 of 1976
(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 for 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 31st day of August of a year, before the 30th day of September of that year, and
(b) in the case of a person who is enrolled after the 31st 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 31st March, 1990, be paid on or before the 30th day of November, 1989.]
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