(1)The State Government may, by notification in the Official Gazette, make rules consistent with this Act, for securing the levy and collection of tax and generally for carrying out the purposes of this Act.
(2) All rules made under this Act shall be laid, as soon as may be, after they are made, before the Legislative Assembly, while it is in session, for a total period of fifteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which they are so laid or of the session immediately following, the Assembly agrees in making any modifications in the rules or the Assembly decides that the rules should not be made, such rules shall have effect only in such modified form or be of no effect, as the case may be. However, that any such modification or annulment shall be without prejudice to the validity of anything done earlier under that rule.
_____________ 10 THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005
SCHEDULE [See sections 2(v), 3(1), 7(1) (a) and 10] Sr.
No.
Goods Conditions of exemption
1. 2. 3.
1. Agriculture or horticulture produce, including herbs or saplings of trees sold by person or a member of his family, grown by himself or grown on any land in which he has an interest whether as owner or usufructuary mortgagee or as tenant or otherwise.
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2. Agricultural implements manually operated or animal driven.
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3. Aids and implements used by handicapped persons. -
4. Animal feed and feed supplements, namely processed commodity sold as poultry feed, cattle feed, pig feed, fish feed, fish meal, prawn feed, shrimp feed and feed supplements and mineral mixture concentrates, intended for use as feed supplements including grass, hay and straw.
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5. Articles made of bamboo-wood used for agricultural purposes.
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6. Baan. -
7. Books, periodicals and journals. -
8. Charkha, Ambar Charkha, handlooms, Himachali handloom articles, Himachali handloom shawls, caps and handspun yarn, and Gandhi Topi.
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9. Charcoal. -
10. Coarse grains other than paddy, rice and wheat. -
11. Condoms and contraceptives. -