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Gujarat Value Added Tax (Third Amendment)Ordinance, 2006

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

WHEREAS the Legislative Assembly of the State of Gujarat is not in session;

AND WHEREAS the Governor of Gujarat is satisfied that circumstances exist which render it necessary for him to take immediate action to amend the Gujarat Value Added Tax Act, 2003;

NOW, THEREFORE, in exercise of the powers conferred on him by clause (1) of articles 213 of the Constitution of India, the Governor of Gujarat is hereby pleased to make and promulgate the following Ordinance, namely:-

1. Short title and commencement

(1)This Ordinance may be called the Gujarat Value Added Tax (Third Amendment)Ordinance, 2006.

(2)It shall come into force at once.

2. Guj. 1 of2005 to be temporarily amended

Duringthe period of operation of this Ordinance, the Gujarat Value Added Tax Act, 2003(Guj. 1 of 2005) (hereinafter referred to as "the principal Act")shall have effect subject to the amendment specified in section 3.

3. Insertion ofnew section 14D in Guj. 1 of 2005

Inthe principal Act, after section 14C, the following section shall be inserted,namely:-

"14D.Composition of tax on sales of eatables by hotels, restaurants, caterers, etc.

(1)Notwithstanding anything contained in this Act, the Commissioner may, in suchcircumstances and subject to such conditions as may be prescribed, permit anydealer who is engaged in the business of sale of eatables in any form (whetherprocessed or unprocessed) served, delivered or given in package from the placeof business of the dealer or any other place, to pay at his option in lieu ofthe amount of tax leviable from him under this Act, a lump sum tax by way ofcomposition at such rate as may be fixed by the State Government by notificationin the Official Gazette:

Providedthat the Commissioner shall not grant permission to pay lump sum tax to a dealerwho is engaged in the activity of manufacture of such goods as the StateGovernment may, by notification in the Official Gazette, specify.

(2)The provisions of sub-sections (3) and (4) of section 14 shall apply mutatis...

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