The Gujarat Value Added Tax Act, 2003- Notifications
-

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)
126	2005	1	The Gujarat Value Added Tax Act, 2003	(A) In section 67, in sub-section (7), for the words "The provisions of the Code of Criminal Procedure, 1973 (2 of 1974)", the words "The provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023)" shall be substituted;
				(B) In section 82, in sub-section (2), for the words "within the meaning of section 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (XLV of I860)", the words "within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted;
				(C) In section 87, - (i) in sub-section (1), for the words "that of a Metropolitan Magistrate", the words "that of a Judicial Magistrate", shall be substituted; (ii) in sub-section (2), for the words "Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974)", the words "Notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023)" shall be substituted;
				(D) In section 88, in sub-section (2), for the words "conferred by the Code of Criminal Procedure, 1973 (2 of 1974)", the words "conferred by the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023)" shall be substituted;
				(E) In section 91, for the words "within the meaning of section 21 of the Indian Penal Code (XLV of 1860)", the words "within the meaning of section 2 (28) of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted;
				(F) In section 92, in sub-section (2), in clause (a), for the words "any prosecution under the Indian Penal Code, 1860 (XLV of 1860)", the words "any prosecution under the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted;
				(G) In section 95, - (i) in sub-section (2), for the words "under the Indian Penal Code, 1860 (XLV of 1860)", the words "under the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted; (ii) In sub-section (4), for the words "under the Indian Penal Code, 1860 (XLV of 1860)", the words "under the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted.