LBT. Clarificaiton. LBT Not to apply of householders or consumers

Sec. 2(31A) defines LBT. It means a tax on the entry of goods into the limits of the city for use, consumption or sale therein, levied in accordance with Chapter XI-B [ r.w.s 152P and 152S in Chapter XI-B of the Bombay Provincial Municipal Corp Act 1949 ]

 

152S. Assessment of Dealers : The Commissioner for the purposes of levy, collection and recovery of Local Body tax under this Act, assess such dealers for such period and in such manner as may be prescribed.

 

Dealer  u/s 2(16A) means any person who weather for commission, remuneration or otherwise imports, buys or sells any goods in the city for the purpose of business, profession or in connection with or incidental to his business and profession and includes broker, commission agent, Society (including Co-op Hsg societies), Club and A.O.P.

 

Hence any family just travelling with gold jewellery or any housewife carrying material more than 1,000/- just cannot be intercepted by LBT dept and hit with LBT because that family or housewife is not a dealer in terms of 2(16A) r.w.s 2(31A) and hence is not hit with Sec 152S  and hence is not hit with LBT.