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THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar, Dated the 1st July, 2024.

EXTRACT OF THE GUJARAT LAWS (AMENDMENT OF PROVISIONS) ORDINANCE, 2024.

GUJARAT ORDINANCE NO. 1 OF 2024.

AN ORDINANCE

to amend the provisions of the Acts made by the State of Gujarat to give effect to the references to Bharatiya Nyaya Sanhita, 2023, the Bharatiya Nagarik Suraksha Sanhita, 2023 and the Bharatiya Sakshya Adhiniyam, 2023 in place of reference to the Indian Penal Code, 1860, the Code of Criminal Procedure, 1973 and the Evidence Act, 1872 in the said Acts.

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 45 of 2023 necessary for him to take immediate action to amend the Gujarat Laws in the event of enactment 46 of 2023. of Bharatiya Nyaya Sanhita, 2023, the Bharatiya Nagarik Suraksha Sanhita, 2023 and the 47 of 2023. Bharatiya Sakshya Adhiniyam, 2023 by the Parliament;

NOW, THEREFORE, in exercise of the powers conferred on him by clause (1) of article 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 Laws (Amendment of Provisions) Ordinance, 2024.

(2) It shall come into force at once.

2. Gujarat Laws to be temporarily amended.-

During the period of operation of this ordinance, the Gujarat Laws mentioned in column (4) of the Schedule shall have effect subject to the amendments specified in section 3.

3. Amendment of certain enactments.- The enactments mentioned in column (4) of the Schedule are hereby amended to the extent and in the manner mentioned in column (5) thereof.

THE SCHEDULE

(see section 2)

Sr. No. Year Act No. Short title Amendment
(1) (2) (3) (4) (5)
97

2017 25 The Gujarat Goods and Services Tax Act, 2017 (A) In section 67, for sub-section (10), the following subsection shall be substituted, namely:- "(10) The provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to modification that sub-section (5) of section 185 of the said Sanhita shall have effect as if the word "Magistrate", wherever it occurs, the word "Commissioner" were substituted."
(B) In section 69, in sub-section (3), for the words "Subject to the provisions of the Code of Criminal Procedure, 1973", the words "Subject to the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted;
(C) In section 70, in sub-section (2) , for the words "within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860)", the words "within the meaning of sections 229 and 167 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted;
(D) In section 79, in sub-section (1), In clause (f), for the words "Notwithstanding anything contained in the Code of Criminal Procedure, 1973", the words "Notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted;
(E) In section 105, In sub-section (2) , for the words "but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code", the words "but not for the purposes of Chapter XXVI of the Bharatiya Nagarik Suraksha Sanhita, 2023, and every proceeding before the Authority or Appellate Authority or the National Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 229 and 267, and for the purpose of section 233 of the Bharatiya Nyaya Sanhita, 2023." shall be substituted;
(F) In section 111,-

(i) in sub-section (2), in clause (d), for the words "sections 123 and 124 of the Indian Evidence Act, 1872", the words "129 and 130 of the Bharatiya Sakshya Adhiniyam, 2023" shall be substituted;

(ii) for sub-section (4), the following sub-section shall be substituted, namely:-

"(4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 229 and 267, and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023, and the Appellate Tribunal shall be deemed to be a civil court for the purposes of section 215 and Chapter XXVI of the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted;

(G) In section 131, for the words "provisions contained in the Code of Criminal Procedure, 1973", the words "provisions contained in the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted;
(H) In section 132, in sub-section (4), for the words "Notwithstanding anything contained in the Code of Criminal Procedure, 1973", the words "Notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023" shall be substituted;
(I) In section 156, for the words "within the meaning of section 21 of the Indian Penal Code", the words "within the meaning of section 2 (28) of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted.