GUJARAT VALUE ADDED TAX (AMENDMENT) ACT, 2018

Preamble - GUJARAT VALUE ADDED TAX (AMENDMENT) ACT, 2018

THE GUJARAT VALUE ADDED TAX (AMENDMENT) ACT, 2018

[Act No. 10 of 2018]

[06th April, 2018]

PREAMBLE

An Act Further to amend the Gujarat Value Added Tax Act, 2003.

It is hereby enacted in the Sixty-ninth Year of the Republic of India as follows

Section 1 - Short title and commencement

(1)     This Act may be called the Gujarat Value Added Tax (Amendment) Act, 2018.

 

(2)     It shall come into force at once.

Section 2 - Insertion of new section 84A in Guj. 1 of 2005

In the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), after section 84, the following section shall be deemed to have been inserted with effect from the 1st day of April, 2006, namely:-

"84A. Exclusion of period in some cases

(1)     Notwithstanding anything contained in this Act, an issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in section 34 or section 35.

 

(2)     Notwithstanding anything contained in this Act, if any decision or order under section 73 or section 75 involves an issue on which the Revision Authority or Appellate Authority or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in section 73 or section 75."