Gujarat Finance Act, 1932

For Statement of Objects and Reasons, see Bombay Government Gazette, 1932, Part V, p. 30-34, for Report of the Select Committee, see Bombay Government Gazette, 1932, Part V, pp. 40-47; and for Proceedings in Council, see Bombay Legislative Council Debates, 1932, Vol. XXXIV. Sections 3 to 9 of Bombay 1 of 1940, sections 3, 4, 6 and 7 of Bombay 4 of 1941, sections 3 and 5 of Bombay 6 of 1942, section 3 of Bombay 4 of 1943 and sections 3 to 8 of Bombay 9 of 1946 were reenacted by Bombay 23 of 1948. Sections 3 to 9 of Bombay 1 of 1940, sections 3, 4, 6 and 7 of Bombay 4 of 1941, sections 3 and 5 of Bombay 6 of 1942, section 3 of Bombay 4 of 1945 and sections 3 to 8 of Bombay 9 of 1946 were reenacted by Bombay 23 of 1948. An Act [* * * *] [The words 'to provide for the levy of a duty on consumption of electrical energy' were deleted by Bombay 40 of 1958, section 15.] [* * * *] [The words 'for the purposes of lights and fans' were deleted by Bombay 2 of 1949, section 2.] [to amend the Court-fees Act, 1870 (VII of 1870), and the Indian Stamp Act, 1899 (II of 1899), in their application to the Province of Bombay, to provide for the levy of a tax on immoveable property in certain urban areas [to provide for the levy of a tax on advertisements in newspapers] [This portion was substituted for the original by Bombay 2 of 1949, section 2.], and to amend the Bombay Entertainments Duty Act, 1923 (Bombay I of 1923), and the Bombay Tax Act, 1925 (Bombay VI of 1925).] Whereas it is expedient [* * * *] [The words 'to provide for the levy of a duty on consumption of electrical energy' were deleted by Bombay 40 of 1958, section 15.] [* * *] [The words 'for the purposes of lights and fans' were deleted by Bombay 2 of 1949, section 2.] [to amend the [Court-fees Act, 1870 (VII of 1870) and the Indian Stamp Act, 1899 (II of 1899)] [This portion was substituted for the original by Bombay 23 of 1948, section 10.], in their application to the Province of Bombay, for the purposes hereinafter appearing, to provide for the levy of a tax on immovable property in certain urban areas, to provide for the levy of a tax on advertisements in newspapers] and to amend the Bombay Entertainments Duty Act, 1923 (Bombay I of 1923), and the Bombay Betting Tax Act, 1925 (VI of 1925) for the purposes Hereinafter appearing); It is hereby enacted as follows:-

Act number

Act 2 of 1932

Year

1932

Enacted on

30-03-1932

In force from

30 March 1932

Jurisdiction

Gujarat State Act

Subjects

Taxation

Read the full text of Gujarat Finance Act, 1932 section by section on LawLens.

Official source: India Code