Korgaonkar K A
5th March 2013 From India, Hubli
The Taxes on professions, trades, callings and employments is a subject matter of State. Article 276 (3) of The Constitution Of India impowered the Legislature of a State to make law in this regards. Accordingly many State Governments came out with respective Law in their state.
The querist has posted the abstract notification of amendment in AP law in which effective date is not mentioned. This abstract notification is an order to publish the notification in an extraordinary issue of the Andhra Pradesh Gazette dated 06-02-2013.
The general law is that when there is no effective date mentioned in Gazette then the date of publication of Gazette is an effective date.
According to this, if there is no mention of effective date in the Gazette, then the effective date will be 06.02.2013.
In this case my view is, whatever taxes payable after this date will be as per new rates. e.g. Tax of January, 2013 is payable, say on, 28th February, 2013. It should be by new rate.
One can differ with me.
Maharashtra there is no change in the rates so far.
Gujrat, too, to my knowledge there is no change in the rates so far.
6th March 2013 From India, Mumbai