[W\ I I - ^ 1 ^ 3 (i)] TRcI =FI JMW! : 3TCTTWT MODIFICATIONS In sub-section (1) of Sectionl, after the words, brackets and figures "the Punjab Value Added Tax (Fourth Amendment) Act, 2011", the words "as extended to the Union territory of Chandigarh" shall be inserted.
Section 3 shall be omitted.
ANNEXURE THE PUNJAB VALUE ADDED TAX (Fourth AMENDMENT) ACT, 2011 (Punjab Act No.27 of 2011) Short title and commencement.—(1) This Act may be called the Punjab Value Added Tax Fourth Amendment) Act, 2011.
(2) It shall come into force at once.
Amendment of section 17 of Punjab Act 8 of 2005.—In the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the principal Act), the existing provision of section 17 shall be numbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-sections shall be inserted, namely:- "(2) Where any taxable goods are sold to a unit within the Special Economic Zone or to a developer or where any inter-unit transaction of goods within the Special Economic Zone is made, such sales shall be zero-rated. On such sale, no output tax is payable by any person:
Provided that a taxable person making zero-rated sale shall be eligible for input tax credit in relation to such sale:
Provided further that the sale made to aforesaid unit or to a developer or an inter-unit transaction shall be zero-rated subject to production of certificate in such form as may be prescribed.
(3) Where any unit referred to in sub-section (2) makes sales directly to a customer, the provisions of zero-rated sales specified in sub-section (2) shall not be applicable.
Explanation- (i) The expressions "unit" and "Special Economic Zone" shall have the same meaning as has been assigned to these expressions in the Punjab Special Economic Zone Act, 2009 (Punjab Act No. 17 of 2009);
(ii) "developer" means a person or a body of persons, including a company, a firm or a Government undertaking, which establishes, constructs, installs, operates, maintains or manages a part or whole of the infrastructure and other amenities in the Special Economic Zone."
Amendment of section 27 of Punjab Act 8 of 2005.—In the principal Act, in section 27, for the words "four per cent", wherever occurring the words "five per cent" shall be substituted.
[F. No. U-l 1020/5/2014-UTL] RAKESH SINGH, Jt. Secy.
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(5-.) OT-OTTT (5) 3f,'% T̂5R? *rr qrnfr" sr̂ ff % 3T?, "CRT ;̂ 3ffc" srsp 3f?r:*J5Tf% f%rr ^rrrnti [w. *f. f 11020/5/2014-^ €r TT̂T ] NOTIFICATION New Delhi, the 28th July, 2015 G.S.R. 596(E).—In exercise of the powers conferred by section 87 of the Punjab Reorganization Act, 1966 (31 of 1966), the Central Government hereby extends to the Union territory of Chandigarh, the Punjab Value Added Tax (Amendment) Act, 2013, (Punjab Act No.28 of 2013), as in force in the State of Punjab on the date of publication of this notification, subject to the following modifications, namely:- MODIFICATIONS
1. In sub-section (1) of section 1, after the words, figures and brackets "the Punjab Value Added Tax (Amendment) Act, 2013", the words "as extended to the Union territory of Chandigarh" shall be inserted.
2. In the new section 3-A as inserted by section 3, for the words "State Government", the word "Administrator" shall be substituted.
ANNEXURE THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT, 2013 (Punjab Act No. 28 of 2013)
1. Short title and commencement.—(1) This Act may be called the Punjab Value Added Tax (Amendment) Act, 2013.
(2) It shall come into force at once.
2. Amendment of section 2 of Punjab Act 8 of 2005.—In the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the principal Act), in section 2, after clause (j), the following clause shall be inserted, namely: - "(jj) "electronic governance" means for use of electronic medium for.-
(i) filing of any form, return, application, declaration or any other document;
(ii) creation retention or preservation of records;
(iii) issue or grant of any form including statutory forms, orders and certificates; and
(iv) receipt of tax, interest, penalty or any other payment or refund of the same through Government treasury or authorized banks."
3. Insertion of new section 3-A in Punjab Act 8 of 2005.—In the principal Act, after section 3, the following section shall be inserted, namely:- "3-A. Implementation of electronic governance.— Notwithstanding anything contained in this Act or the rules made thereunder the commissioner may by an order with the approval of the State Government implement electronic governance for carrying out the various provisions of the Act and the rules made there under."
4. Amendment of section 8 of Punjab Act 8 of 2005.—In the principal Act, in section 8, in sub-section (Ij, for the words "thirty two paise", the words "fifty five paise" shall be substituted.
5. Amendment of section 27 of Punjab Act 8 of 2005.—In the principal Act, in section 27, for the words "five per cent" wherever occurring, the words "six per cent" shall be substituted.
6. Amendment of section 51 of Punjab Act 8 of 2005.—In the principal Act, in section 51 .-
(a) in sub-section (1), after the words, "place or places", the words "or in such manner" shall be inserted;
(b) in sub-section (2).- THE GAZETTE OF INDIA : EXTRAORDINARY [PART I I — S E C . 3(i)]
(i) after the words "The owner or person Incharge o f , the words "the goods or" shall be inserted.
(ii) after the words "as are being carried in the goods vehicle", the words "or by any other means" shall be inserted, and
(iii) in the first proviso, after the words "outside the State in the course o f , the words "intrastate or", shall be inserted.
(c) in sub-section (3), after the words "the driver or any other person Incharge of the goods", the words "and goods"' shall be inserted;
(d) in sub-section (4), excepting the provision.-
(i) after the words "The owner or person Incharge o f , the words "the goods and" shall be inserted; and
(ii) after the words "the declaration duly verified by him to the owner or person Incharge o f , the words "the goods and" shall be inserted;
(e) in sub-section (5), after the words "the driver or the owner o f , the words "the goods and" shall be inserted.
[F. No. U-l 1020/5/2014-UTL] RAKESH SINGH, Jt. Secy.
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