The Gujarat Finance Act, 1932

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The Gujarat Finance Act, 1932

Government of Gujarat

Legislative and Parliamentary Affairs Department

Bombay Act No. II of 1932

The Gujarat Finance Act, 1932

( As modified up to the 31st May, 2012 )

[1932 : Bom. II Gujarat Finance Act, 1932

THE GUJARAT FINANCE ACT, 1932.

CONTENTS.

PREAMBLE.

SECTIONS.

PART I.

PRELIMINARY.
1. Short title.

2. Extent and commencement and duration.

2A. [Repealed].

PART II.--[Repealed.]

PART III.

COURT-FEES.—[Repealed.]

PART IV-[Repealed.]

PART V.-[Repealed.]

PART VI.

URBAN IMMOVEABLE PROPERTY TAX.

20. Extent of Part VI.

21. Definitions.

22. Levy of Urban Immoveable Property tax.

23. Exemption of certain buildings and land from the levy of Urban Immoveable

Property tax.

24. Authorities competent to levy and collect Urban Immoveable Property tax

and the manner of such levy and collection.

24 A. Penalty for default in payment of the Urban Immoveable Property tax.

24AA. Collection of the Urban Immoveable Property tax and recovery of the penalty

to be made by the appropriate municipal authority.

24B. The Urban Immoveable Property tax to be a first charge on premises on

which it is leviable.

25. Municipality entitled to rebate for cost of collection.

26. Primary responsibility for the Urban Immoveable Property tax.

26A. Apportionment of responsibility for Urban Immoveable Property tax when

premises are let and rateable value exceeds the amount of rent.

27. Remission and refund.

28. Default of Municipality.

28A. Application of Part VI to certain areas subject to certain modifications.

29. Rules.

PART VII—[Repealed.]

PART VIII.

OTHER TAXES.

41. Amendment of Bom. I of 1923.

42. Amendment of Bom. VI of 1925.

1932 : Bom. II ] Gujarat Finance Act, 1932

3 of 14

BOMBAY ACT NO. II OF 1932. 1

[THE GUJARAT FINANCE ACT, 1932.]

[30th March 1932]

Amended by Bom. 6 of 1932

Amended by Bom. 1 of 1933.

Amended by Bom. 1 of 1934.

Amended by Bom. 1 of 1935.

Amended by Bom. 3 of 1936.

Adapted and modified by the Adaptation of Indian Laws Order in Council.

Amended by Bom. 7 of 1938.

Amended by Bom. 4 of 1939.

Amended by Bom. 17 of 1939.

Amended by Bom. 1 of 1940.

Amended by Bom. 4 of 1941.*

Amended by Bom. 6 of 1942.*

Amended by Bom. 3 of 1943.*

Amended by Bom. 4 of 1944.*

Amended by Bom. 4 of 1945. *

Amended by Bom. 9 of 1946. *

Amended by Bom. 8 of 1947.

Adapted and modified by the India (Adaptation of Existing Indian Laws), Order,

1947.

Amended by Bom. 23 of 1948.

Amended by Bom. 2 of 1949.

Amended by Bom. 53 of 1949.

Amended by Bom. 60 of 1949.

Amended by Bom. 8 of 1950.

Amended by Bom. 9 of 1950.

Adapted and modified by the Adaptation of Laws Order, 1950.

Amended by Bom. 16 of 1951.

Amended by Act 28 of 1951.

Amended by Bom. 37 of 1953.

Amended by Bom. 42 of 1956.

Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent

Subjects) Order, 1956.

Amended by Bom. 32 of 1957.

Amended by Bom. 40 of 1958.

Amended by Bom. 60 of 1958.

Amended by Bom. 36 of 1959.

An Act 2* * * * * * 3 * * *

4[to amend the Court-fees Act, 1870, and the Indian Stamp Act, 1899, in their

application to the Province of Bombay, to provide for the levy of a tax on immovable

property in certain urban areas 5[to provide for the levy of a tax on advertisements in

newspapers], and to amend the Bombay Entertainments Duty Act, 1923, and the

Bombay Betting Tax Act, 1925].

WHEREAS it is expedient 6* * * * * * 7*

* * * * 8[to amend the 9Court-fees Act, 1870, and the Indian

Stamp Act, 1899, 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, 10[to provide for the levy of a tax on advertisements in

newspapers] and to amend the Bombay Entertainments Duty Act, 1923, and the

Bombay Betting Tax Act, 1925, for the purposes hereinafter appearing] ; It is hereby

enacted as follows :-

VII of 1870. II of
1899. Bom. I of

1923. Bom. VI of

1925.

VII of 1870. II of

1899. Bom. I of

1923. Bom. VI of

1925.

[1932 : Bom. II Gujarat Finance Act, 1932

PART I.

Preliminary.

1. This Act may be called the @[Gujarat] Finance Act, 1932.

2. (1) Except where it is otherwise provided in this Act, this Act extends to the
11[pre-Reorganisation State of Bombay, excluding the transferred territories].

(2) It shall come into force on the 1st day of April 1932.

12 * * * *

2A. [Savings] Rep. by Bom. 36 of 1959 s. 49. Sch.

PART II.

Electricity Duty.

[Repeated by Bom. Act XL of 1958, s. 14 (i).]

PART III

Court- fees.

[Part III containing sections 12, 13 and 14 was repealed by Bom. 36 of 1959, s. 49,

sch. IV.]

PART IV.

Stamp Duties.

[Repealed by Bom. LX of 1958 s. 76 Sch. II].

PART V.

Stamp p di. * 5 on certain instruments in certain 13(Cities and urban areas).

[Repeald by Bom. LX of 1958 s. 76 Sch. 2]

Bombay Finance Act, 1932 1813

14[PART VI.

Urban Immovable Property Tax.

20. This Part extends to-

15[(i) Greater Bombay;

(ii) the Cities of Ahmedabad and Poona ;

(iii) the limits of the municipal borough of Thana ;]

(iv) the notified areas of Malad, Kandivali, Borivali 16*and Mulund in the

Bombay Suburban District, Bhayandar in the District of Thana and Sabarmati

in the District of Ahmedabad, 17* * * *and]

(v) the limits of the 18[Cantonments of Ahmedabad, Poona and Kirkee].

21. Unless there is anything repugnant in the subject or context- ;

(1) " Annual letting value " means-

19[(a) in Greater Bombay and in the City of Ahmedabad and the City

Short title.

Extent and

commencement and

duration.

Extent of Part VI.

Definitions. Bom. III of 1888.

Bom. LIX of 1949.

Bom. XVIII of

1925. Bom. III of
1901. II of 1924.

1932 : Bom. II ] Gujarat Finance Act, 1932

5 of 14

of Poona, the rateable value of buildings or lands as determined in

accordance with the provisions of the Bombay Municipal Corporation

Act, or the Bombay Provincial Municipal Corporations Act, 1949, as

the case may be;]

(b) in the other Municipal areas, the annual letting value of buildings

or lands as determined in accordance with the provisions of section 78

of the Bombay Municipal Boroughs Act, 1925, or section 63 of the

Bombay District Municipal Act, 1901, as the case may be ;

Kirkee,] the annual value as defined by section 64 of the

Cantonments, Act, 1924 ;

Provided that if in any case the property tax is assessed on any

building or land on its capital value, such percentage of the capital

value as may be determined by the 21[State] Government shall be

deemed to be the annual letting value.

(2) " Buildings " and "lands " have the same meanings as they have in the
22[Bombay Municipal Corporation Act], 23[the Bombay Provincial Municipal

Corporations Act, 1949,] the Bombay Municipal Boroughs Act, 1925, the

Bombay District Municipal Act, 1901, or the Cantonments Act, 1924, as the

case may be;

24[(2A) " City of Ahmedabad " and " City of Poona " respectively means the

City of Ahmedabad and the City of Poona as constituted under the Bombay

Provincial Municipal Corporations Act, 1949 ;]

(3) "Urban Immovable Property tax " means a tax leviable under the

provisions of section 22;

(4) "Municipality " includes a Notified Area Committee ;

(5) "Municipal area " means an area within the limits of a municipality

(6) "Prescribed" means prescribed by rules ;

(7) "Property tax "means in 25[Greater Bombay and in the City of Ahmedabad

and the City of Poona, the general tax levied under section 143 of the

Bombay Municipal Corporation Act or under section 132 of the Bombay

Provincial Municipal Corporations Act, 1949, as the case may be] and in

other Municipal areas and in the 26[areas of the Cantonments of Ahmedabad,

Poona and Kirkee] a tax or rate on buildings or lands or a tax or rate in the

form of such tax or rate on buildings or lands levied under the Bombay

Municipal Boroughs Act, 1925, or the Bombay District Municipal Act, 1901,

or the Cantonments Act, 1924, as the case may be ; and

(8) " Rules" means rules made under section 29.

22. There shall, subject to the provisions of section 23, be levied and paid to the
27[State] Government a tax on buildings and lands, hereinafter called the " Urban

Immovable Property tax " at 28[such rate not exceeding seven per cent. of the annual

Letting value of the buildings or lands in such area or areas as may be notified by the
3[State] Government in the Official Gazette]:

Provided that

29[(1) such tax shall be levied and paid to the State Government at

such rate not exceeding three and half per cent. of the annual letting

value of the buildings or lands not exceeding such amount and in such

area or areas as may be specified by the State Government by

notification in the Official Gazette ] ;

30[(2) that if any building consists of more than one tenement and

Bom. III of 1888.

Bom. LIX of 1949.

Bom. XVIII of

1925. Bom. III of

1901. II of 1924.

Bom. LIX of 1949.

Bom. III of 1888.

Bom. LIX of 1949.

Bom. XVIII of

1925. Bom. III of

1901. II of 1924.

Levy of Urban s

Immovable

Property. Tax.

[1932 : Bom. II Gujarat Finance Act, 1932

such tenements are separately assessed to the property tax, urban

immovable property tax shall be assessed on the annual letting value

of the building as a whole ;

31[30(3)] where more than one braiding or land in the same locality is
32[owned by the same person] the urban immovable property tax shall

be assessed on the annual letting vales of all such buildings or lands] ,

33[(4) if any building owned by a Co-operative Housing Society or the

members there of consists of more than one tenement, the urban

immovable property tax shall be assessed on the annual letting value

of the tenement or tenements owned by, or occupied by each member

separately as if it were a building whether such tenement or tenements

are separately assessed to the property tax or not ]

23. The Urban Immovable Property Tax shall not be leviable in respect of the

following:-

(a) buildings and lands or portions thereof exclusively occupied for public

Worship or for charitable purposes ;

(b) buildings and lands vesting in 34* * * * the Central

Government;

belonging to a Municipality or a local board or a Cantonment Board and used

solely for public purposes and not used or intended to be used for purposes of

profit ;

(d) (i) buildings and lands vesting in the trustees of the Port of Bombay

and not used or intended to be used for purposes of profit: and

(ii) wharves, docks, piers, Railways and lighthouses (as defined in the

Bombay Port Trust Act, 1879) vesting in the Trustees of the Port of

Bombay, and used as such and such other properties vesting in the

said Trustees as the 35[State] Government may notify in this behalf ;
36[and

36(e) open lands within the limits of the Bombay Suburban and Thana

Districts.

Explanation.-For the purposes of this section—

(1) the following buildings and lands or portions thereof shall not be

deemed to be exclusively occupied for public worship or for

charitable purposes, namely :-(a) those in which trade or business is

carried on ; and (b) those in respect of which rent is derived, whether

rent is or is not applied exclusively to religious or charitable purposes;

(2) where any portion of any building or land is exempt from the

Urban Immovable Property tax by reason of its being exclusively

occupied for public worship or for charitable purposes, such portion

shall be deemed to be a separate property;

37[(3) " open land " shall mean land which is not built upon or

enclosed.]

24. (1) The Urban Immovable Property tax shall be 38* * collected—

(a) in the areas within the limits of a municipality to which this Part

extends under section 20, by the municipality concerned,
39[notwithstanding any law under which such municipality is

constituted.]

(b) in the area of the Cantonment of Ahmedabad, by the Collector of

Exemption of

certain buildings

and lands from the

levy of Urban

Immovable
Property tax.

Bom. VI of 1879.

Authorities

competent to levy

and collect Urban
Immovable

Property tax and the

manner of such levy

and collection.

1932 : Bom. II ] Gujarat Finance Act, 1932

7 of 14

Ahmedabad 40[and in the areas of the Cantonments of Poona and

Kirkee, by the Collector of Poona.]

(2) The 41* * collection of the Urban Immovable Property tax shall be

made

(a) in any area within the limits of a municipality in the same manner

in which the property tax 41* * collected in the said area, and

(b) in the 42[areas of the Cantonments of Ahmedabad, Poona and

Kirkee,] as an arrear of land revenue:

Provided that if in any area within the limits of a municipality

no property tax is levied by the municipality concerned, the Urban

Immovable Property tax, shall be 41* * collected in such manner as

may be prescribed.

43[24A. (1) If any person, on being served either before or after the coming into force

of the Bombay Finance (Second Amendment) Act. 1939, with a notice of

demand in the 44* * collection of the Urban Immovable Property tax in the

manner provided in sub-section (2) of section 24, fails to pay within the

period mentioned in the notice, any amount due from him on account of the

said tax, the municipality or the Collector of Ahmedabad 45[or Poona], as the

case may be. may, subject to the general or special orders of the 46[State]

Government recover from him as a penalty a sum not exceeding one-fourth of

the amount of the tax so unpaid, in addition to the amount of such tax payable

by him :

Provided the municipality or the Collector as the case may be, is satisfied that

the person le to pay the Urban Immovable Property tax has wilfully failed to pay the

amount of such tax.

(2) Notwithstanding anything contained in sub section (1), if the notice of

demand in the 47* * collection of the Urban Immovable Property tax has been

served on any person before the coming into force of the Bombay Finance

(Second Amendment) Act, 1939, no such shall be recovered as a penalty

under sub section (1) unless the person on whom such notice has been served

wilfully fails to pay the amount of the tax due within period of 15 days from

the date of the coming into force of the said Act or within the period

mentioned in the notice, whichever period expires later.

(3) Sums recoverable under this section stall be recovered in the manner

provided in section 24 for the recovery of the Urban Immovable Property

tax.]

48[24AA The collection of the Urban Immovable Property tax under section 24 and

the recovery of the penalty under section 21A on behalf of any municipality shall be

made by the appropriate municipal authority appointed to collect the property tax on

behalf of such municipality under the law under which such municipality is

constituted ]

49[24B. Notwithstanding anything contained in any law and notwithstanding any

rights arising out of any contract or otherwise howsoever, all sums due on account of

the Urban Immovable Property tax levied under section, 22 or as a penalty imposed

under section 24A for failure to pay such tax, in respect of any building or land, shall,

subject to the prior payment of the land revenue, if any due to the 50[State]

Government thereon, be a first charge upon the said building or land and upon the

movable property, if any, found within or upon such building or land and belonging

to the person liable for such tax or penalty.

25. A Municipality required to 51* * collect the Urban Immovable Property tax under

this Part shall be entitled for its cost of collection to such rebate as may be prescribed.

Bom. XVII of 1939.
Penalty for default

in payment of the

Urban Immovable

Property tax.

Bom. XVII of 1939.

Collection of the

Urban Immovable

Property tax and

recovery of the

penalty to be made

by the appropriate

municipal authority.

The Urban

Immovable

Property tax to be a

first charge on

premises on which

it is leviable.

Municipality

entitled to rebate for

cost of collection.

[1932 : Bom. II Gujarat Finance Act, 1932

26. (1) The Urban Immovable Property tax shall be leviable primarily on the

actual occupier of the buildings or lands upon which the said tax is assessed,

if he is the owner of the buildings or lands, or holds them on a building or

other lease granted by or on behalf of Government, or on a building or other

lease from any person or local authority.

(2) In other cases the Urban Immovable Property tax shall be primarily

leviable as follows:-

(a) if the property is let, "upon the lessor;

(b) if the property is sublet, upon the superior lessor;

vests.

(3) On failure to recover any sum due on account of the Urban Immovable

Property tax from the person primarily liable, there may be recovered from

the occupier of any part of the buildings or lands in respect of which the tax is

due such portion of the sum due as bears to the whole amount due the same

ratio which the rent annually payable by such occupier bears to the aggregate

amount of the annual letting value thereof.

(4) An occupier who makes any payment for which he is not primarily liable

under this section shall be entitled to be reimbursed by the person primarily

liable for the payment and may deduct the amount so paid from the amount of

any rent from time to time becoming due from him to such person.

52[26A. (1) If any premises assessed to Urban Immovable Property tax are let and

their rateable value exceeds the amount of rent payable in respect thereof to

the person from whom, under the provisions of sub-sections (1) to (4) of

section 26, the said tax is leviable, the said persons shall be entitled to receive

from his tenant the difference between the amount of the Urban Immovable

Property tax levied from him, and the amount which would be leviable from

him if the said tax were calculated on the amount of rent payable to him.

(2) If the premises are sub-let and their rateable value exceeds the amount of

rent payable in respect thereof to the tenant by his sub-tenant, or the amount

of rent payable in respect thereof to a sub-tenant by the person holding under

him, the said tenant shall be entitled to receive from his sub-tenant or the said

sub-tenant shall be entitled to receive from the person holding under him, as

the case may be, the difference between any sum recovered under sub-section

(1) from such tenant or sub-tenant and the amount of Urban Immovable

Property tax which would be leviable in respect of the said premises if the

rateable value thereof were equal to the difference between the amount of rent

which such tenant or sub-tenant receives and the amount of rent which he

pays.

(3) Any person entitled to receive any sum under sub-sections (1) and (2)

shall have, for the recovery thereof the same rights and remedies as if such

sum were rent payable to him by the person from whom he is entitled to

receive the same.]

27. 53[(1) When any building or land assessed to Urban Immovable Property tax

is situated in 54[Greater Bombay]-

(a) if a drawback of the property tax is sanctioned in respect of such

building or land under section 158 of the 3[Bombay Municipal

Corporation Act] on or after 1st October 1939, or

(b) if a refund of the property tax is sanctioned in respect of such

building or land or any portion thereof under section 175 of the 55[

Bombay Municipal Corporation Act] on or after 1st October 1939, or

Primary

responsibility for

the Urban

Immovable

Property tax.

Apportionment of

responsibility for

Urban Immovaeble

Property tax when

premises are let and

rateable value

exceeds the amount

of rent.

Remission and

refund.

Bom. III of 1888.

1932 : Bom. II ] Gujarat Finance Act, 1932

9 of 14

otherwise than by order of the 56[Municipal Commissioner for Greater

Bombay] on or after 1st April 1939 and notice in respect of such

demolition or removal has been given to the Commissioner under

section 153 of the 8[Bombay Municipal Corporation Act], the

Municipal 57[Corporation of Greater Bombay] shall remit or refund

such portion of the Urban Immovable Property tax, in such manner

and subject to such conditions as may be prescribed.

58[(1AA) When any building or land assessed to Urban Immovable Property

tax is situated in the City of Ahmedabad or City of Poona-

(a) if a drawback of the property tax is sanctioned in respect of such

building or land;

(b) if a refund of the property tax is sanctioned in respect of such

building or land or any portion thereof;

other-wise than by order of the Municipal Commissioner and notice

in respect of such demolition or removal has been given to the

Municipal Commissioner, under the provisions of the Bombay

Provincial Municipal Corporations Act, 1949, the Municipal

Corporation concerned shall remit or refund such portion of the Urban

Immovable Property Tax, in such manner and subject to such

conditions as may be prescribed.]

53[(1A) When any building or land assessed to Urban Immovable Property tax

is situated in any Municipal area other than 54[Greater Bombay], 59[City of

Ahmedabad and City of Poona] if a remission or refund of the property tax is

granted in respect of such building or land under sub-section (2) of section 69

of the Bombay. District Municipal Act, 1901, or sub-section (2) of section 86

of the Bombay Municipal Boroughs Act, 1925, as the case may be, the

Municipality concerned shall remit or refund such portion of the Urban

Immovable Property tax, in such manner and subject to such conditions as

may be prescribed.]

60[(1B) When any building or land assessed to Urban Immovable Property tax

is situated in the Cantonment of Ahmedabad, 61[Poona or Kirkee] if a

remission or refund of the property tax is granted is respect of such building

or land under section 75, 76 or 77 of the Cantonments Act, 1924, the

Collector of Ahmedabad 62[or Poona, as the case may be], shall remit or

refund such portion of the Urban Immovable Property tax, in such manner

and subject to such conditions as may be prescribed.]

(2) The burden of proving facts entitling any person to claim relief under this

section shall be upon him.

28. (1) If any municipality makes default in the 63*collection or payment to the
64[State] Government of any sum due in respect of the Urban Immovable

Property tax, the 64[State] Government may, after holding such inquiry as it

thinks fit, fix a period for the 63* collection or payment of such sum.

(2) If the 63* collection or payment of such amount is not made within the

period so fixed, the 64[State] Government may, 65[notwithstanding any law

relating to the funds vesting in such municipality or any other law for the time

being in force,] direct any bank in which any moneys of the municipality are

deposited or the person in charge of the Government treasury or of any other

place of security in which the moneys of the municipality are deposited to pay

such sum from such moneys as may be standing to the credit of the

municipality in such bank or as may be in the hands of such person or as may

from time to time be received from or on behalf of the municipality by way of

deposit by such bank or person ; and such bank or person shall be bound to

obey such order.

(3) Every payment made pursuant to an order under sub-section (2) shall be &

sufficient discharge to such bank or person from all liability to the

Bom. LIX of 1949.

Bom. III of 1901.
Bom. XVIII of

1925.

II of 1924.

Default of

municipality.

[1932 : Bom. II Gujarat Finance Act, 1932

municipality in respect of any sum so paid by it or him out of the moneys of

the municipalities so deposited with such bank or person.

66[28A. (1) The provisions of this Part shall continue to extend to any area specified

in clause (iv) of section 20 notwithstanding such area ceasing to be a notified

area, and being declared to be a municipal district under section 4 of the

Bombay District Municipal Act, 1901, or a village under section 4 of the

Bombay Village Panchayats Act, 1933.

(2) If such area is declared to be a municipal district, the provisions of this

Part shall, after such declaration, apply to such area in such manner as they

apply to any 67[municipal district constituted under the Bombay District

Municipal Act, 1901].

(3) If such area is declared to be a village under section 4 of the Bombay

Village Panchayats Act, 1933, the provisions of this Part shall after such

declaration apply to such area subject to the following modifications :-

(i) in section 21—

(1) after sub-clause (b) in clause (1), the following new sub-

clause shall be inserted, namely :-

" (bb) in villages the annual letting value determined

in the manner prescribed ;"

(2) in clause (2)-

(a) after the word "have" where it occurs for the first

time the words "in the municipal areas and in the
68[areas of the Cantonments of Ahmedabad, Poona

and Kirkee] " shall be inserted ; and

(b) after the words " as the case may be " the

following shall be inserted, namely:-

" and in village the same meanings as the

words houses and lands Lave in the Bombay Village

Panchayats Act, 1933."

(3) after clause (5), the following new clause shall be inserted,

namely:-"

(5A) ' Panchayat' means a panchayat established under

the Bombay Village Panchayats Act, 1933 " ; and

(4) after clause (8) the following new clause shall be inserted,

lamely :-

"(9) 'Village ' means a village as defined in clause (16)

of section 3 of the Bombay Village Panchayats Act, 1933 " ;

(ii) in section 22 in the second proviso after the words " Provided

further that " the words "in the municipal areas and in the 1[areas of

the Cantonments of Ahmedabad, Poona and Kirkee] " shall be

inserted ;

(iii) in section 23 in clause (c) after the words "local board " the

words "or a Panchayat" shall be inserted ;

(iv) in section 24-

(1) in sub-section (1) after clause (b) the following new clause

shall be inserted, namely:-

" (c) in the areas within the limits of a village by the

Application of Part

VI to certain areas

subject to certain

modifications. Bom. III of 1901.
Bom. VI of 1933.

Bom. III of 1901.

Bom. VI of 1933.

1932 : Bom. II ] Gujarat Finance Act, 1932

11 of 14

Collector or by such officer as he may authorise in this behalf

" ; and

(2) in sub-section (2) in clause (b) after the word " 69[Kirkee]

" the words "and in any area within the limits of a village "

shall be inserted ;

(v) in section 24A in sub-section (1) for the words "Collector of

Ahmedabad 70[or Poona]" the words "Collector concerned " shall be

substituted;

(vi) in section 27 after sub-section (1B) the following new sub-section

shall be inserted, namely:-

"(1C) When any building or land assessed to Urban

Immovable Property tax is situated in any village, if a remission or

refund of the tax, levied on the owner or occupier of such building or

land under the Bombay Village Panchayats Act, 1933, is granted

under the said Act or the rules made thereunder, the Collector

concerned shall remit or refund such portion of the Urban Immovable

Property Tax, in such manner and subject to such conditions as may

be prescribed "; and

(vii) in section 29 in sub-section (2), after the words '' following

matters " the following new clause shall be inserted, namely:-

" (aa) the manner in which the annual letting value of

buildings and lands in villages shall be determined; "

(4) If any portion of the Urban Immovable Property tax due in respect of any

building or land situate within any such notified area for any period prior to

its ceasing to be a notified area has remained in arrears on the date on which

such area ceased to be a notified area, such portion shall notwithstanding

anything contained in this Part or any law for the time being in force, be

collected by the same authority by which and in the same manner in which

such tax due in respect of tie said building or land after such date may be

collected.]

29. (1) The 71[State] Government may make rules for carrying out the

purposes of this Part.

(2) Without prejudice to the generality of the foregoing provision such rules

shall provide for the following matters :-

(a) the manner in which the Urban Immovable Property tax shall be
72** collected in any municipal area a which no property tax is levied

;

(b) the amount of rebate to which a municipality or other authority

would be entitled under section 25 for the cost of collection of the

Urban Immovable Property tax ;

Immovable Property tax collected shall be paid to the 71[State]

Government;

(d) the portion of the Urban Immovable Property tax which shall be

refunded or remitted, and the manner in which, and the conditions

subject to which, such remission or refund shall be granted ;

(e) such other matters which in the opinion of the 71[State]

Government are required to be prescribed by rule

(3) The rules made under this section shall be subject to the condition of

previous publication.

Bom. VI of 1933.

Rules.

[1932 : Bom. II Gujarat Finance Act, 1932

PART VII.

NEWSPAPER ADVERTISEMENTS TAX.

[Repealed by Act XXVIII of 1951, s. 3.]

73[PART VIII.

OTHER TAXES.

73[41]. In the Bombay Entertainments Duty Act, 1923, for sub-section (1) of section

3, the following shall be substituted, namely :—

"(1) There shall from the 1st day of April 1948 be levied and paid to the

Government of Bombay on all payments for admission to any entertainment a duty

(hereinafter referred to as 'entertainments duty') at the following rate, namely :—

Where the payment, excluding the amount of duty, is made for admission to a

race course licensed under the Bombay Race Course Licensing Act, 1912, 371/2 per

cent, of such payment and in any other case,

where the payment excluding the amount of the duty-

(i) does not exceed four annas ... one anna.

(ii) exceeds four annas but does two and half annas. not exceed eight

annas.

(iii) exceeds eight annas but does five annas. not exceed one rupee.

(iv) exceeds one rupee but does ten annas. not exceed two rupees.

(v) exceeds two rupees but does one rupee and four annas. not exceed

four rupees.

(vi) exceeds four rupees but does two rupees. not exceed five rupees.

(vii) exceeds five rupees but does two rupees and eight annas. not

exceed ten rupees.

(viii) exceeds ten rupees, for two rupees and eight annas." every five

rupees or part thereof in excess of the first ten rupees, in addition to

the payment on the first ten rupees.

73[42]. In the Bombay Betting Tax Act, 1925,-

(a) in section 5, for the figures and words " 10 per cent." the figures and

words "12 1/2 per cent." shall be substituted;

(b) in section 8, for the figures and words " 10 per cent." the figures and

words " 121/2 per cent." shall be substituted.]

------------------------

This

word was substituted for the word “Bombay” by Guj. 15 of 2011, s. 3.

1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1930, Pt. V. p.p. 30-34; for

Report of the Select Committee, see Bombay Government Gazette, 1932, Part V, p. 40-47; and for

Proceedings in Council, see Bombay Legislative Council Debates, 1932, Vol, XXXIV..
 Sections 3 to 9 of Bom. 1 of 1940, sections 3, 4 ,6 and 7 of Bom. 4 of 1941, sections 3 and 5 of Bom. 6 of

1942, section 3 of Bom. 3 of 1943, Bom. 4 of 1944 and Bom. 4 of 1945, and sections 3 to 8 of Bom. 9 of

1946 were re-enacted by Bom. 23 of 1948.
2 The words "to provide for the levy of a duty on consumption of electrical energy "were deleted by Bom. 40

of 1958, s. 16.
3 The words '' for the purposes of lights and fans " were deleted by Bom. 2 of 1949, s. 2.
4 This portion was substituted for the original by Bom. 23 of 1948, s. 9.
5 These words were inserted by Bom. 2 of 1949, s. 2.

Bom. I of 1923. Amendment of

Bom. of 1923.

Bom. III of 1912.

Amendment of

Bom. VI of 1925. Bom VI of 1925.

1932 : Bom. II ] Gujarat Finance Act, 1932

13 of 14

6 The words "to provide for the levy of a duty on consumption of electrical energy " were deleted by Bom 40

of 1968, s. 15.
7 The words "for the purposes of l ghts and fans " were deleted by Bom. 2 of 1949, s.
8 This portion was substituted for the original by Bom. 23 of 1948, s. 10.
9 Central Acts.
10 These words were inserted by Bom. 2 of 1949, s. 2.
11 These words were substituted for the words "whole of the Presidency of Bombay" by the Bombay

Adaptation of Laws (State and Concurrent Subjects) Order, 1956.
12 Sub-section (3) was deleted by Bom. 23 of 1948, i. 11.
13 These words were substituted for the word "cities" by Bom. 4 of 1939. s.6 (1).
14 Part VI was added by Bom. 4 of 1939, s. 7.
15 Clauses (i) to (iii) were substituted for the original by Bom. 37 of 1953, s. 7 (1).
16 The word "Chembur" was deleted by Bom. 17 of 1945, s. 9, read with Bom. 8 of 1950.
17 The words "and the limits formerly included in notified area of Chembur," were deleted by Bom. 37 of

1953, s. 7 (2).
18 These words were substituted for the words " Cantonment of Ahmedabad " by Bom. 23 of 1948, s. 3(ii).
19 Sub-clause (a) was substituted for the original by Bom. 37 of 1953, s. 8 (1).
20 These words were substituted for the words "area of the Cantonment of Ahmedabad" by Bom. 9 of 1946, s.

4, read with Bom. 23 of 1948, s. 8.
21 This word was substituted for the word " Provincial " by the Adaptation of Laws Order, 1960.
22 These words were substituted for the words and figures " City of Bombay Municipal Act, 1888 " by Bom.

17 of 1945, s. 9, read with Bom. 8 of 1950.
23 These words and figures were inserted by Bom. 37 of 1963, s. 8 (2).
24 Clause (2A) was inserted, by Bom. 37 of 1963, s. 8 (3).
25 This portion was substituted for the portion beginning with the words " the City of Bombay" and ending

with the words " Municipal Corporation Act " by Bom. 37 of 1953, s. 8 (4).
26 These words ware substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946,

s. 4 read with Bom. 23 of 1948, s 3.
27 The word " State " was substituted for the word " Provincial" by the Adaptation of Laws Order,

1950.
28 These words were substituted for the figure and words "7 per cent. of the annual letting value of such

buildings or lands " by Bom. 2 of 1949, s. 8.
29 Clause (1) was substituted for the original by Bom. 37 of 1953, s.9.
30 The brackets and figures “(2)” and “(3)” were substituted for the words “Provided further that”

and “Provided also that “respectively by Bom. 9 of 1950, s.5.
31 This proviso was added by Bom. 8 of 1947, s.4.
32 these words were substituted for the words “used for the purpose of one and the same business”

by Bom. 23 of 1948, s.13.
33 This portion was added by bom. 9 of 1950, s.5.
34 The words " His Majesty for purpose of " were deleted by the Adaptation of Laws Order, 1950.
35 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950
 The word " and " was deleted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4.
36 The word "and" and clause (e) were inserted, by the Adaptation of Laws Order, 1950.
37 Clause (3) in the Explanation was inserted by Bom. 6 of 1942, s. 5, read with Bom. 23 of 1948, s. 4.
38 The words "levied and" were deleted by Bom. 1 of 1940, s. 4 (i) ,read with Bom. 23 of 1948, s. 2.
39 These words were inserted by Bom. 17 of 1939, s. 2. This provision shall be deemed to have come into

force on 31st March 1939.
40 These words were added by Bom. 9 of 1946, s. 5 (i), read with Bom. 23 of 1948. s. 8.
41 The words “ levy and “ and the words “ levied and “ were deleted by Bom. 1 of 1940, s. 4(ii), read

with Bom. 23 of 1948, s. 2.
42 These words were substituted for the words “ area of the Cantonment of Ahmedabad “ by Bom. 9

of 1946, s.5 (ii) read with Bom. 23 of 1948, s.8.
43 Section 24A and 24B were inserted by Bom. 17 of 1939, s.3. These sections shall be deemed to

have come into force on 31st March 1939.
44 The words “levy and” were deleted by Bom. 1 of 1940, s.5. read with Bom. 23 of 1948, s.2.
45 The words “ or Poona” were inserted by Bom. 9 of 1946, s.6,. read with Bom. 23 of 1948, s.8.
46 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
47 The words " levy and " were deleted by Bom. 1 of 1940, s. 5, read with Bom. 23 of 1948, s. 2.
48 This section was inserted by Bom. 1 of 1940, s. 6, read with Bom. 23 of 1948, s. 2.
49 This section was inserted by Bom. 17 of 1939, s. 3.
50 This word was substituted for the word " Provincial", by the Adaptation of Laws Order, 1950.
51 The words "levy and "were deleted by Bom. 1 of 1940, s. 7, read with Bom. 23 of 1948, s. 2.
52 This section was added by Bom. 16 of 1951, s. 5.
53 Sub-sections (1),(1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941,

s. 6 (1) read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:-(2) The

amendments made by this section in section 27 of the said Act shall be deemed to

have been made and to have taken effect from the 1st day of April 1939. (3) Notwithstanding anything

contained in section 27 of the said Act as amended by this section,

no claim for remission or refund of any portion in the Urban Immovable Property Tax, levied in

respect of any building or land for any period prior to the date of the coming into force of this

Act, shall be admitted, if remission or a refund of a portion of such tax levied for such period has

been granted before such date.
54 These words were substituted for the words "the City of Bombay" by Bom. 17 of 1945, s. 9, read with

Bom. 8 of 1950.
55 These words were substituted for the words and figures "City of Bombay Municipal Act, 1888", by Bom.

17 of 1945.
56 These words were substituted for the words "Municipal Commissioner for the City of Bombay", by Bom.

17 of 1945.
57 These words were substituted for the word “ corporation of the City of Bombay” by Bom. 17 of 1945.
58 Sub-section (1AA) was inserted by Bom. 37 of 1953, s. 10 (1).
59 These words were inserted, by Bom. 37 of 1953, s.10 (2).

[1932 : Bom. II Gujarat Finance Act, 1932

60 Sub-sections (1), (1A) and (1B) were substituted for the original sub-section (1) by Bom. 4 of 1941, s. 6 (1)

read with Bom. 23 of 1948, s. 3. Sub-sections (2) and (3) of Bom. 4 of 1941 read as follows:-

(2) The amendments made by this section in section 27 of the said Act shall be deemed to have been made

and to have taken effect from the 1st day of April 1939.

(3) Notwithstanding anything contained in section 27 of the said Act as amended by this section, no claim for

remission or refund of any portion in the Urban Immovable Property Tax, levied in respect of any building or

land for any period prior to the dale of the coming into force of this Act shall be admitted, if remission or a

refund of a portion of such tax levied for such period has been granted before such date.
61 These words were inserted by Bom. 9 of 1946, s. 7(i),read with Bom. 23 of 1948, s. 8.
62 These words were inserted, by Bom. 9 of 1946, s. 7(ii),read with Bom. 23 of 1948, s. 8.
63 The word " levy " was deleted by Bom. 1 of 1940, s. 8, read with Bom. 23 of 1948, s. 2.
64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950.
64 The word "State" was substituted for the word "Provincial" by the Adaptation of Laws Order. 1950.
65 These words were inserted by Bom. 17 of 1939, s. 4. This provision shall be deemed to have come-into

force on 31st March 1939.
66 This section was inserted by Bom. 4 of 1941, s. 7, read with Bom. 23 of 1948, s. 3.
67 These words and figures were substituted for the words, figures and brackets "municipal area specified in

clause (iii) of the said section 20 " by Bom. 37 of 1953, s. 11.
68 These words were substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946,

s. 8 (i), read with Bom. 23 of 1948, s. 8.
69 This word was substituted for the word "Ahmedabad " by Bom. 9 of 1946, s. 8 (ii), read with Bom. 23 of

1948. s. 8.
70 These words were inserted, by Bom. 9 of 1946.
71 This word was substituted for the word "Provincial " by the Adaptation of Laws Order, 1950.
72 The words "levied and " were deleted by Bom. 1 of 1940, s. 9, read with Bom. 23 of 1948, s.2.
73

This section was renumbered by Bom. 2 of 1949, s. 9.

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About this act

Jurisdiction: Gujarat
Enactment date: 1932-03-30
Sections available: Document reader

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India Code, Government of India. Text fetched 13 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.