Section 173 - Repeal. - Gujarat Goods and Services Tax Act, 2017

Repeal. 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) the Gujarat Tax on Entry of Specified Goods into local Areas Act, 2001; (Guj. 22 of 2001) (ii) the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977; (Guj. 24 of 1977) and (iii) the Gujarat Entertainments Tax Act, 1977 (Guj. 16 of 1977) (hereinafter referred to as the Repealed Acts ) are hereby repealed. (2) Every registration certificate, licence or permission, as the case may be, granted, if any, under any of the repealed Acts or such repealed provision, shall stand cancelled with effect from the appointed day and shall be returned to the authority competent to cancel such certificate, licence or permission, as the case may be, for defacement within a period of three months from the appointed day. The competent authority, shall deface its own copy of the said certificate, licence or permission as also the copy returned to it and after defacement, return the defaced copy to the previous holder of such certificate, licence or permission.