State Act

26A

Section 26A. Power to exempt.

The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

Act no. 11 of 19761976In forceGujarat (State Act)

4[26A. Subject to such conditions as it may impose, the Designated Authority may, after obtaining prior approval of the State Government, if it considers it necessary so to do in public interest, by resolution to be published in the Official Gazette, exempt any class of person from payment of whole or any part of the tax payable under the provisions of this Act.]