ftflNiSTHY O F HOME A F F A I R S N O T I F I C A T I O N New Delhi, the Sth February 1961 ^ J ^ / f c S SSf&ljffy^Sff *£%&& M,SfiNs I °Vhe *** to the Union territory of Himachal jSiSiS+W lL\3 o v e™m ent hereby extends column of the Schedule l S o n n S p f t the enactments specified in the first Punjab, subject to S * S t l S S t ^ f f t % I ? % & & $ & & % St? te„°f second column of the said Schedule * e a m m e c o i r e s p o n d m g e n t r i e s i n t h e
SCHEDULE Name of enactment Modifications i . The Punjab Motor Spirit (Taxation cf Sales) (East Punjab Amendment) Act, 1549 (Bast Punjab ActNo. XXIX of 1949).
2. The Punjab Motor Spirit (Taxation of Sales) (Amendment) Act, 1953. (Punjab Act No XII I of 195J,).
3 The Punjab Motor Spirit (Taxation of Sides) (Amendment) Act, 19^5, (Punjab Act, N o X of 1955).
4. The Punjab Motor Spirit (Taxation of Saks) (Amendment) Act, 1957. (Punjab Act No. 20 of 1957).
-j. The Punjab Motor Spir i t (Taxation of Sales') (Amendment) Act ; 1959, (Punjab Act No. 11 of 1959).
5, The Punjab Motor Spirit (Taxation cf Sales) (Amendment) Act, 1960, fPui j..b Act No, 19 of i960).
In section 2—
(a) after the words "Punjab Motor Spirit (Taxation cf Sales) Act, 1939" the words : 'as in force in the Union territory of Himachal Pradesh1 ' shall be in serted;
(b) for the words "State Government" the words "Lieutenant Governor of Himachal Pradesh" shall be subs tituted; and jggj
(c) for the word " i t " the word " h e " shall be substituted.
(I) For _ the words "Deputy Excise and Taxation Ccmmissioner" wherever they occur, the words "Assistant Excise and Taxation Commissioner" shall be substi tuted.
(2) In section 2 — m
(a) after the words "Punjab Mctor Spirit (Taxation of Sales) Actj I939"fc the words "as in force in the Union terri tory of Himachal Pradesh" shall be inserted;
(£) for the word "Government" cccurr i rg at two places in clause (n) cf the secticn the words "the L ieu t e r an t Gcve r r c r Himachal Pradesh" shall be substi tuted; and
(c) for the words "Assistant Excise and Taxation Officer" cccurrirg in clause (Hi) cf the section, the words "Excise and Taxation Officer" shall be substituted, ] In secticn 2 t-f each of these Acts after the I words "Punjab M e t e r Soirit (Taxrticn ' of Saks) Act, 1939" die words "as in force in the Umun territory of Himachal Pra desh" shall be inserted, ANNEXURE THE PUNJAB MOTOR SPIRIT (TAXATION OF SALES) (EAST PUNJAB * AMENDMENT) ACT, 1949 SAST PUNJAB ACT NO. XXIX OF 194& AS EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH 4,71 Act to amend the Punjab Motor Spirit (Taxation of Sales) Act, 1939.
It is hereby enacted as follows:—
1. Short title.—This Act may be called the Punjab Motor Spirit (Taxation of Sales) (East Punjab Amendment) Act, 1349.
2 Amendment of section 3 of Punjab Act, I of 3.933.—Section 3 of the Punjab Motor Spirit (Taxation o? Sales) Act, ISSfi, as in force in the Union terr i tory oi Himachal Pradesh shall be numbered as sub-section (1) of section 3 and the following shall be added as sub-section (2):— "(2) The Lieutenant Governor of Himachal Pradesh may by notification exempt any retail sales of motor spirit from liability to pay tax under the Act, either wholly or partially and on such conditions as he may thinkjl fit to impose."
PUNJAB ACT NO. XIII OF 1953, AS EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH, An Act to amend the Punjab Motor Spirit (Taxation of Sales) Act, 1939.
1. Short title.—This Act may be called the Punjab Motor Spirit (Taxation of Sales) (Amendment) Act, 1953.
2 Amendment of section 2 of Pun jab Act I of 1939.—In section 2 of the FurrjaD M o t o r ™ i t (Taxation of Sales) Act, 1939 as in force in the Union terri tory of Himachal Pradesh (hereinafter referred to as the said Act )—
(i) sub-section (1) shall be emitted; fj } y^Jtg $& fr**»^-j**$ ^'- / : : ; ' A f
(ii) hx sub-section (2), the brackets and figures Jadded, namely:—
(k) "Excise and Taxation Commissioner" means .the uerson for the time being appointed by the Lieutenant Governor, Himachal Pradesh/ to perform all or any of the functions and exercise all or any of p K powers of the Excise and Taxation Commissioner;
' m "Assistant Excise and Taxation Commissioner" means the person for the time being appointed by the L i eu tman t Governor, Himachal Pradesh to perform all or any of the functions and exercise all or any of the powers of the Assistant Excise and Taxation Commis sioner in any specified local area;
(lii) in clause (e) for the words "Extra Assistant Commissioner" the words "Excise and Taxation Officer" shall be substituted, 3 & m o m e n t of section U of Punjab Act . I of 1939—In section 14 of the said Act for t h T w o r d "Collector" the words "Assistant Excise and Taxation Commis sioner" shall be substituted. ?
4 kmmJimmi, 9* section 15 of Pun jab Aei I of 1939.—In section 15 of the said Act, ' for th€T words "Excise or "Revenue" the words "Excise and Taxation" shall be substituted.
<5 \m»ndn«eiit of section 19 of Pun jab Act I of 1839.—In section 19 of the said Act for thTw'o?d "Collector" wherever it occurs, the words "Assistant Excise and Taxation Commissioner concerned" shall be substitutea.
3 &m®mmi <rf section 20 of Pun jab Act I 0* I S 3 9 _ I n section 20 of the said Aet^for the word "Financial" the words "Excise and Taxation' ' shall be substitu,- ' * mmmrnm si section %% «< * & $ £ * » « * wm*~m section 22 of the %m Act, m Clause fa) of sub-section (1) shall be omitted and fcrthe word '-Collector", the words "Assistant Excise and Taxation Commissioner con cerned" shall be substituted;
(n) in sub-section (3), for the word ' 'Financial" the wordg. "Excise and Taxation" .shall be substituted.
3 PUNJAB ACT NO. X OF 1955 T H E PUNJAB MOTOR SPIRIT (TAXATION OF SALES) (AMENDMENT) ACT 1955 AS EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH. ' EXTENDED An Act to amend the Punjab Motor Spirit ( T a c t i o n of Sales) Act 1939 (Pun-jab Act I of 1939). ' a^KSfS^ffig!of the state of Punjab ip the rtft Ye-of Btft>sai2&slyfissbs caued tha *?***M o t o r spirit (Taxati°n °f
2. Amendment of section 7 of Punjab Act I of 1933.—In sub-section (4) nt fC T a , L ° f t h S , P u n J ^ M o t o r S p i r i t 'Taxat ion of Sales) Ac , 1939 (Puniab A c !
" A c t " w h e r e S ^ C e V M J T n i D n t e i T i t o r y o f Himachal Pradesh aWer the word n ^ r n l l y : - " ^ ^ t h e f o l l t w i n g « & shall be inserted "except in the case of a licence for the retail sale of powerine or diesel oil".
PUNJAB ACT NO. 20 OF 1957 T H E PUNJAB MOTOR SPIRIT (TAXATION OF SALES) (AMENDMENT) ACT, 1957, * EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH.
An Act to amend the Punjab Motor Spirit (Taxation of Sales) Act 1939 ^AB^^Sft'SSSS^0£ the state of Punjab m the ^bth * « <*
1. Short title and commencement.—(1) This Act rnav bp nsfttOA fno i*™*-*.
Motor Spirit (Taxation of Sales) (Amendment) Art. 1957. P u n 3 a b
(2) It shall come Into force at once.
2. Amendment of section 3 of Punjab Act I of 1939.—In sub-section m of section 3 of the Punjab Motor Spirit (Taxation of Sales) Act, 1939 (Act i"of 3 9391 as IB force in the Union terri tory of Himachal Pradesh tor the words "three annas" the words "25 Naye Pi-use" shall be substituted.
PUNJAB ACT NO. 11 OF 1C59 T H E PUNJAB MOTOR SPIRIT (TAXATION OF SALES) (AMENDMENT) ACT 1959 *s EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH.
An Act to amend the Punjab Motor Spirit (Taxation of Sales) Act, 1939 Be it enacted by the Legislature of the State of Punjab in the Tenth Year of the Republic of India as follows:— 1 Short title.—This Act may be called the Punjab Motor Spirit (Taxation of Sales) (Amendment) Act, 1C59,
2. Amendment &£ section 3 oi Punjab Act I of 1939.—In sub-section 0 ) of sec tion 3 of the Punjab Motor Spirit (Taxation of Sales) Act, 1939 as in force in the Union territory of Himachal Pradesh, for the Ssnrre and words "25 Nave Paise" the words "thirty Naye Paise" shall be substituted.
•PUNJAB ACT NO. 19 OF I960 THE PUNJAB MOTOR SPIRIT (TAXATION OP SALES) (AMENDMENT) ACT, 1960* AS EXTENDED TO THE UNION TERRITORY OF HIMACHAL PRADESH, An Act to amend the Punjab Motor Svim (Taxation of Sales) Act, 1933, Be it enacted by the Legislature of the State of Punjab in the Eleventh Year of the Republic of India as follows:— i. .ihort title and commencement.—(1) This Act mav be called the Punjab Motor Spirit (Taxation 01 Sales) (Amendment) Act, 1960.
' 2 ) It shal] come into force at once.
4
2. Amendment of Section 3 of Punjab Act I of 1333,—In sub-section <1> at.
section 3 of the Punjab Motor Spirit (Taxation of Sales) Act, 1939 as in force in.
the Union terri tory of Himachal Pradesh, for the words "thirty Naye Paise for each imperial gallon", the words "seven aaye paise for each l i tre" shall be substituted.
[No. F. 4/6/59-Judl.II-UTL, 33.]
K. F„ PRABHU r Dy, Secy.
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