TO B3 PUBLISHED IN JAZSTTTE OF INDIA, 3^RACRDITSfAR"£
PART I I SJKSTX09 3 ( O » * » » • J - t t « * » « « « GOVSR3&ESOT OF INDIA/BHARAT g j g ^ *TWtST3 • OF HOME AFFAIRS/GRIH MWWR«I^3C.* New D e l h i , t h e 1 s t N o v . , 1 9 3 MINI3T N O T I F I C A T I O N i n c o l u m n ( l ) o f t h e t h e p o w e r s c o n f e r r e d b y G »S »R# s e c t i o n t h e C e n t r a l G o v e r n m e n t C h a n d i g a r h , t h e e n a c t m e n t s s p e c i f xed ^ ™ - • - - ~ Q£ p u n j a b a t S c h e d u l e h e r e t o annexed , a s i n ^ e £ m o d i f i c a t i o n s t h e d a t e of t h i s . n o t i f i c a t i o n , s u b j e c t t o ( } t h e s p e c i f i e d i n t h e c o r r e s p o n d i n g e n t r i e s IT. column S c h e d u l e .
The S c h e d u l e "Enactment The PUSljab G e n e r a l S a l e s Tax(Amendment) A c t , 197 3 ( P u n j a b Act No.14 of 197 3) .
2 . The P u n j a b ' G e n e r a l S a l e s Tax (Second Amendment) A c t , 197 3 (Pun j ab ftct No .2 9 of 197 3) .
The P u n j a b G e n e r a l S a l e s Tax(Amendment and Val i d a t ion) A c t , 1976 (Pun jab Act No. 11 of 1976) .
- •"—" "—"~ ' Modif i c a t i o n s f i g u r e s " t h e P u n j a b G e n e r a l S a l e s Tax Ac t , 1 9 4 3 " , t h e words and *Mmires " t h e P u n j a b G e n e r a l S a l e s S S I r t . 1 9 4 3 , i IB f o r c e i n t h e Union t e r r i t o r y of C h a n d i g a r n , s h a l l be s u b s t i t u t e d .
2 . S e c t i o n 3 s h a l l be o m i t t e d .
i n s e c t i o n 2 , f o r t h e words and f i g u r e s " t h e P u n j a b G e n e r a l S a l e .
Tax Ac t , 1 9 4 8 % t h e words and f i g u r e s " t h e P u n j a b G e n e r a l S a l e s Tax A c t , 19 48 , a s i n f o r c e in. t h e Union t e r r i t o r y of C h a n d i g a r h , s h a l l be s u b s t i t u t e d .
I n s e c t i o n l , s u b - s e c t i o n ( 2 ) s h a l l be o m i t t e d .
I n s e c t i o n 2 , - ( i ) f o r t h e words and f i g u r e s " t h e Pun j ab G e n e r a l S a l e s Tax Act 19 4 8 " / t h e words and f i g u r e s " t h e Pun-lab Ge ne ra l S a l e s T a x * i C t , 19 4 3 , a s i n f o r c e i n t h e un ion t e r r i t o r y of C h a n d i g a r h , s h a l l be s u b s t i t u t e d ; and 1 con td . . 2 / - ( i i ) t h e words *o» ......_ a lways be deemed t o hcve b e e n " s h a l l be o m i t t e d . , 3 . I n s e c t i o n 3/ t h e words " a n d s h a l l alv.'avs b s deemed t o h a v e been" s h a l l b e o m i t t e d , 4 . S e c t i o n s 4 and 5 s h a l l be o m i t t e d .
4 . The P u n j a b G e n e r a l S a l e s 1 . I n s e c t i o n 1 , s u b - s e c t i o n (?.)
Tax(Amendment and s h a l l be o m i t t e d .
V a l i d a t i o n ) A c t , 1978 ( P u n j a b Act No.2 of 2 . I n s e c t i o n 2, f o r t h e words and 1978) „ f i g u r e s " t h e P u n j a b G e n e r a l S a l e s Tax Ac t / 19 4 8 " , t h e words and f i g u r e s " t h e P u n j a b G e n e r a l S a l e s T a x A c t , 19 48 , a s i n f o r c e i n tft-e Union t e r r i t o r y of Chandigarh** s h a l l b e s u b s t i t u t e d .
3 , I n s e c t i o n 3 , - ( i ) f o r t h e w o r d s and f i g u r e s " t h e 1 s t day o f ' A p r i l , 197 3 , " the.
words and f i g u r e s " t h e d a t e of ; e x t e n s i o n of t h e Punj ab G e n e r a l S a l e s Tax(Amendment and Val i - d a t i o n ) ' A c t , 1978 t o t h e Union t e r r i t o r y of C h a n d i g a r h , " s h a l l be s u b s t i t u t e d ; and ( i i ) f o r t h e w o r d " S t a t e " whe reve r i t o c c u r s , t h e words " U n i o n t e r r i t o r y of C h a n d i g a r h " s h a l l be s u b s t i t u t e d .
4 . I n s e c t i o n 5 , f o r t h e w o r d s , b r a c k e t s and f i g u r e s " b e f o r e t h e commencement of t h e P u n j a b . ' . . " ' G e n e r a l S a l e s Tax(Amendment and V a l i d a t i o n ) A c t , 1973" w h e r e v e r -. •' , t h e y o c c u r , t h e words , b r a c k e t s and f i g u r e s " b e f o r e ' t h e ( e x t e n s i o n Of t h e Punj a b - G e n e r a l S a l e s Tax(Amendment and .. .'• V a l i d a t i o n ) A c t , ' 1978 t o t h e • . " , ;; Union t e r r i t o r y of C h a n d i g a r h " "*. =•*; s h a l l be s u b s t i t u t e d .
5 . S e c t i o n s 8 and 9 s h a l l b e • • , o m i t t e d .
— S _1 ! — 5 , The P u n j a b G e n e r a l S a l e s l t I n s e c t i o n l , s u b - s e c t i o n (2) Tax(Second Amendment) s h a l l be o m i t t e d * A c t , 1978 ( P u n j a b Ac t No.
26 of 1978)« 2 . I n s e c t i o n 2 , f o r t h e words .; . * and f i g u r e s " t h e P u n j a b G e n e r a l S a l e s Tax A c t , 1 9 4 8 " , t h e words and f i g u r e s " t h e P u n j a b G e n e r a l S a l e s Tax A c t , 1948 , a s i n f o r c e i n t h e Union t e r r i t o r y o f C h a n d i g a r h , " s h a l l bo s u b s t i t u t e d , 3 . I n s e c t i o n 5 , f o r t h e words " S t a t e .Government" , t h e words " A d m i n i s t r a t o r a p p o i n t e d by ., P r e s i d e n t u n d e r a r t i c l e 239 of t h e C o n s t i t u t i o n " s h a l l bo . s u b s t i t u t e d .
'. '••:• . --'. • 4« .Section 8 shall be omitted.
contd..4/- THE PUNJAB GENERAL S&L&S TAX (AMENDMENT!) ACT, 19s73 (PUNJAB ACT NO, 14 of 1973) viS B35PEEJD7D TO THE UNION TERRITORY OF GHAM3IGAEH.
An Act t o amend t h e P u n j a b G e n e r a l S a l e s Tax A c t , 1 9 4 8 .
*'' BE i t e n a c t e d by t h e L e g i s l a t u r e of t h e S t a t e of P u n j a b i n t h e T w e n t y - f o u r t h Year of t h e R e p u b l i c of I n d i a a s f o l l o w s ! - 1 . S h o r t t i t l e . — T h i s Ac t may be c a l l e d t h e P u n j a b G e n e r a l S a l e s Tax (Amendment) A c t , 1 9 7 3 .
2, 'Amendment of s e c t i o n 4 of P u n j a b Ac t XLVT of 1 9 4 8 . - I n t h e P u n j a b G e n e r a l S a l e s Tax A c t , 1948 , a s i n f o r c e i n the" Union t e r r i t o r y o f C h a n d i g a r h , i n s e c t i o n 4 , i n sub—sec t ion (5) , - ( i ) i n c l a u s e ( b b ) , f o r t h e f i g u r e and word " 2 5 , 0 0 0 r u p e e s " t h e f i g u r e and word " 4 0 , 0 0 0 r u p e e s " s h a l l be s u b s t i t u t e d ; and ( i i ) i n c l a u s e (d) , f o r t h e ' i g u r e and word " 4 0 , 0 0 0 r u p e e s " t h e f i g u r e and word " 1 , 0 0 , 0 0 0 r u p e e s " s h a l l be s u b s t i t u t e d .
oooOOOOoooo c o n t d . . 5 / - - * 5 S THE PUNJAB GENERAL SALES TAX (SECOND .AMENDMENT) ACT, 1 9 7 3 (PUNJAB ACT B o . 2 9 OF 1 9 1 3 ) AS EXTENDED TO THE UNION TERRITORY OF CHANDIGARH* An A c t t o amend t h e P u n j a b G e n e r a l s a l e s T a x A c t , 19 4 3 .
BE i t e n a c t e d b y t h e L e g i s l a t u r e o f t h e S t a t e of P u n j a b i n t h e T w e n t y - f o u r t h Y e a r o f t h e R e p u b l i c o f I n d i a a s f o l l o w s s - 1* S h o r t t i t l e . — T h i s A c t may b e c a l l e d t h e P u n j a b G e n e r a l S a l e s T a x ( S e c o n d Amendment) A c t , 1 9 7 3 .
2 . I n s e r t i o n o f new s e c t i o n 5A i n P u n j a b A c t XLVI o f 1 9 4 8 , - I n t h e P u n j a b G e n e r a l S a l e s T a x A c t , 1 9 4 8 , a s i n f o r c e i n t h e U n i o n t e r r i t o r y o f C h a n d i g a r h , a f t e r s e c t i o n 5 , t h e f o l l o w i n g s e c t i o n s h a l l b e i n s e r t e d , n a m e l y ! - W 5 A . Levy o f a d d i t i o n a l t a x . - Cl) N o t w i t h s t a n d i n g a n y t h i n g c o n t a i n e d i n t h i s A c t , t h e r e s h a l l b e l e v i e d a n d c o l l e c t e d on t h e t a x a b l e t u r n o v e r of a d e a l e r , a n a d d i t i o n a l t a x w h i c h s h a l l b e c a l c u - l a t e d a t t h e r a t e o f t w o p e r c e n t u m o f t h e t a x p a y a b l e b y h i m u n d e r t h i s A c t s P r o v i d e d t h a t t h e a g g r e g a t e o f t h e t a x a n d s u r c h a r g e p a y a b l e u n d e r t h i s A c t , s h a l l n o t e x c e e d i n r e s p e c t o f g o o d s d e c l a r e d t o b e o f s p e c i a l i m p o r t a n c e i n i n t e r - S t a t e t r a d e o r c o m m e r c e b y s e c t i o n 1 4 o f t h e C e n t r a l S a l e s T a x A c t , 1 9 5 6 , t h e r a t e f i x e d b y s e c t i o n 15 o f t h a t A c t ,
(2) E x c e p t a s o t h e r w i s e p r o v i d e d i n s u b - s e c t i o n ( l ) . , t h e p r o v i s i o n s o f t h i s A c t s h a l l , s o f a r a s may b e , a p p l y i n r e l a t i o n t o t h e a d d i t i o n a l t a x l e v i a b l e u n d e r s u b - s e c t i o n ( l ) a s t h e y a p p l y i n r e l a t i o n t o t h e t a x l e v i a b l e u n d e r a n y o t h e r p r o v i s i o n of t h i s A c t " .
oooOOOOooo ' c o n t d . , 6 / — THE PTUCfA.1! ^ZrV^LAL S.">..:^f ^ ^ ^ ( ^ . r ^ . - ^ i : . ? . ^ " AT) VAT-ILATIQI?)
ACT, . 1 9 7 6 (FnUA'S ACT K o . 11 o f 197S.)' AS ^ W E ' - T D J S P T O •'''• •"' THE UNIOH TERRITORY OF C£lAl€>IC?ARH;-.
' - - ' . ' • • -Kn : Act t o amend t h e P u n j a b G e n e r a l S a l e s T a - A c t , 19 4 3 .
BE i t e n a c t e d by t h e L e g i s l a t u r e o f t h e S t a t e of • P u n j a b i n t h e T w e n t y - s e v e n t h Y e a r ' o f t h e R.eou'ol i c o f I n d i a a s f o l l o w s * — *'•'..'* •• : • . 1 . S h r c t t i t l e and c cram e n e e m e a t . - ' . ( 1 ) T h i s A c t nay b e c a l l e d t h e P u n j a b G e n e r a l S a l e s / l a x (Amendment and V a l i d a t i o n ) A c t , 1 9 7 6 . ' ' ' ' ' "" 2 . Amendment o f s e c t i o n ' 5 - of P u n j a b A c t 46 of 1946*- .
,, • . ' »,' I n s e c t i o n 5 .of- t h e Pun j a b ' G e n e r a l S a l e s T a x A c t , 1 9 4 3 , / ( h e r e i n a f t e r - a s j _ n f o r c e i n t h e U n i o n t e r r i t o r y o f C h a n d i g a r h / i n r e f e r r e d , t o t h e f i r s t p r o v i s o , t h e word " l u x u r y " s h a l l b e o m i t t e d .
a s t h e " ' " : .•- ' . ' " • ' • - * • - , . - • • '• p r i n c i p a l • 3 # Amendment o f S c h e d u l e A a i b e n d e ^ t o P u n j a b A c t 46 A c t ) , . 0 f 19 4 3 . - I n S c h e d u l e A a p p e n d e d ' t o . t h e p r i n c i p a l A c t , t h e word : 'LUXJRY : ' s h a l ] , b e o m i t t e d . ' ;
o o 00O 0.0:0 0 0 0 0 C o n t d . . 7 / - - : 7 s — THE PUNJAB GENERAL SAA2S TAX (AMESSBMEHT AMD VALIDATION) ACT, 197S (PUNJAB ACT NO. 2 o f 1 9 7 8 ) AS EXTENDED TO THE UNION TERRITORY OF C H A S D I G A R H .
. ' . . ' An A c t t o amend t h e P u n j a b G e n e r a l S a l e s T a x Act. , 1 9 4 8 .
BE i t e n a c t e d by t h e L e g i s l a t u r e o f t h e S t a t e o f P u n j a b i n t h e T w e n t y - n i n t h Y e a r of t h e R e p u b l i c of I n d i a a s f o l l o w s * - 1 S h o r t ' t i t l e a n d c o m m e n c e m e n t . - ( l ) T h i s A c t may b e c a l l e d , t h e P u n j a b G e n e r a l S a l e s , T a x (Amendment a n d V a l i d a t i o n ^ A c t / 1 9 7 8 .
2 . Amendment of P u n j a b A c t 46 of 1 9 4 8 . - I n t h e P u n j a b _ G e n e r a l S a l e s T a x A c t , 1 9 4 8 , a s i n f o r c e i n t h e U n i o n t e r r i t o r y / ( h e r e - " ' o f C h a n d i g a r h , / f o r t h e w o r d s " A s s i s t a n t E x c i s e a n d T a x a t i o n t n a f t e r Of f i d e r " w h e r e v e r o c c u r r i n g , t h e w o r d s " E x c i s e a n d T a x a t i o n r e f e r r e d O f f i c e r " s h a l l b e s u b s t i t u t e d .
n r i n c i S l • 3 . Amendment of s e c t i o n 5 of P u n j a b A c t 46 o f 1948 . - I n A c t ) / . s e c t i o n s L a f t e r s u b - s e c t i o n ( l - A ) , t h e f o l l o w i n g s u b - s e c t i o n s h a l l b e i n s e r t e d , : n a m e l y : - •• lot t h e • . • ' . : . '•••• p r i n c i p a l • < " . ' , . ^ . , "• ' , . ,+j.
' Ac-t- . .. • . " ( l - B ) Oh a n d w i t h e f f e c t f r o m t h e d a t e of 1 :'•• - e x t e n s i o n o f t h e P u n j a b G e n e r a l S a l e s T a x (Amendment a n d V a l i d a t i o n ) Act.,; 1 9 7 3 t o t h e ;. . U n i o n t e r r i t o r y o f C h a n d i g a r h , t a x on m a r g a r i n e .'•.v; ..- u n d e r s u b - s e c t i o n ( l ) s h a l l b e l e v i e d a t t h e _._ • f i r s t s t a g e o f s a l e t h e r e o f w h i c h s t a g e s h a l l , - ' ( a ) - i n t h e c a s e o f a d e a l e r who b r i n g s i n t o -• t h e U n i o n t e r r i t o r y of C h a n d i g a r h m a r g a r i n e f r o m a n y o l a c c o u t s i d e t h e U n i o n t e r r i t o r y o f C h a n d i g a r h , - b e t h e s t a g e o f s a l e when s u c h d e a l e r s e l l s m a r g a r i n e I n t h e f i r s t time, • • • - within the Union territory of Chandigarh;
(b) in the case of a.dealer who manufactures margarine within the Union territory of Chandigarh be the stage of sale when, such dealer sells margarine for the first .time in the Union territory of Chandigarh; and
(c) in-the case of any other dealer who has not • ' • purchased margarine.from..the dealer roforrea to in the preceding. clause,, be the stage at which such.dealer sells margarine for ' the'first'time, in the Union territory of Chandigarh i '. ' ; . • • ' - ' •:':.,. • '• " - " " ' . . c o n t d . . 8 / - fl ;. , P r o v i d e d t h a t , no s a i n of-;:ma r g a r i n o , a t a subse— •/-:..• •* qu^n t • Mtage. s h a l l he exempted from t a x n n ^ r t h i s Act u n l e s s t h e d e a l e r e f f e c t i n g t h e . s a l e a t such s u b s e q u e n t ' s t a g e f u r n i s h e s t o t h e a s s e s s i n g a u t h o r i t y i n t h e p r e s c r i b e d f o r m . a n d manner a c e r t i f i c a t e d u l y f i l l e d and s i g n e d by t h e r e g i s t e r e d d e a l e r / from whom t h e m a r g a r i n e was p u r c h a s e d «"# 4 . Amendment of s e c t i o n 10 of P u n j a b Act 46 of 1 9 4 8 . - In s e c t i o n 10 of t h e p r i n c i p a l A c t , i n s u b - s e c t i o n ( 4 ) ; f o r - t h e words " D i s t r i c t E x c i s e and T a x a t i o n O f f i c e r " , . the- words " D i s t r i c t E x c i s e and T a x a t i o n O f f i c e " s h a l l be s u b s t i t u t e d * . • .
.-. - 5 . I n s e r t i o n of 'new s e c t i o n .HTAAAA -in P u n j a b Act . , 46 'Off 1 9 4 8 . « A f t e r ' s e c t i o n 11-AAA of-' t h e p r i n c i p a l A c t , t h e f o l l o w i n g s e c t i o n s h a l l ' be i n s e r t e d . , n a m e l y s - "l i -AAAA. "Review of c e r t a i n a s s e s s m e n t s of t a x on m a r g a r i n e and v a l i d a t i o n o f ; c e r t a i n a s s e s s m e n t s - . _ •'•• • (1) N o t w i t h s t a n d i n g - a n y t h i n g " c o n t a i n e d .in t h i s Act-,,- ••••'• t h e a s s e s s i n g - a u t h o r i t y ' s h a l l r e v i e w such a s s e s s m e n t s , r e a s s e s s m e n t s made b e f o r e t h e e x t e n s i o n of t h e ; . .
P u n j a b ' G e n e r a l S a l e s Tax (Amendment and V a l i d a t i o n ) ; -.".• A c t , 1978 t o t h e Union t e r r i t o r y o f C h a n d i g a r h , _as • " a r e n o t i n . c o n f o r m i t y , wi th t h e - p r o v i s i o n s of t h i s ' •" • A c t , ' a s -amended by t h e a f o r e s a i d A c t , and make such • o r d e r v a r y i n g o r ' r e v i s i n g t h e o r d e r p r e v i o u s l y made a s may be n e c e s s a r y f o r b r i n g i n g t h e o r d e r p r e v i o u s l y made i n t o confo rmi ty , w i t h t h e p r o v i s i o n s of t h i s "' Act a s amended by t h e a f o r e s a i d A c t :
- P r o v i d e d t h a t no o r d e r s h a l l be made u n d e r - " t h i s s e c t i o n . a g a i n s t a n y d e a l e r w i t h o u t g i v i n g him ' a n o p p o r t u n i t y of b e i n g h e a r d .
(2) N o t w i t h s t a n d i n g a n y t h i n g c o n t a i n e d i n a n y j u d g e m e n t , d e c r e e o r o r d e r of any c o u r t o r o t h e r , a u t h o r i t y t o t h e c o n t r a r y b u t s u b j e c t t o t h e . .
' / , p r o v i s i o n s of s u b - s e c t i o n ( l ) , a n y a s s e s s m e n t , •" . r e a s s e s s m e n t , levy;', o r c o l l e c t i o n of a n y t a x i n r&spect-. of m a r g a r i n e made o r p u r p o r t i n g t o have • .-:" been, made, : a h d - a n y a c t i o n o r t h i n g t a k e n o r done o r ' p u r p o r t i n g t o h a v e beert t a k e n o r done i n . r e l a t i o n t o "such a s s e s s m e n t , r e a s s e s s m e n t , l e v y .v or. c o l l e c t i o n ; u n d e r , t h e - - p r o v i s i o n s of t h i s Act -" '" b e f o r e t h e e x t e n s i o n of t h e P u n j a b G e n e r a l S a l e s ' . Ta^ (Amendment and V a l i d a t i o n ) A c t , 1978 t o t h e : '.. ' un ion t e r r i t o r y .of C h a n d i g a r h , s h a l l be a s v a l x d and e f f e c t i v e a s i f such a s s e s s m e n t , r e a s s e s s m e n t , l e v y or c o l l e c t i o n o r a c t i o n o r t h i n g had been_ .
- • c o n t d . . 9 / - - 5 ^ 'oiie unear tbxs roaris, "cr.Ksn.pt cynt mi'..;ji. iai= »ict ci's a.raonci<3G by the Punjab .General S^les Tax (Amendment and Validation}-Act,: 1978,
(3) For the removal of doubts i t i s hereby declared tha t nothing in sub-section- (2)' shal l be construed as preventing any person -
(a) from questioning in accordance with the provisions" of the. Act and Rules made thereunder, the assessment, ,-reassessment, levy or co l l ec t ion • of tax:-o.n margarine for any period,- or •
(b) from claiming refund of-any t a x paid by • him in excess of the amount due from him under the Act as amended by the Punjab General Sales Tax (Amendment and Validation)Act^ 1978.".
' 6*, Amendment of sect ion 14- B..of. Punjab Act _ 46 of 1948.- In sect ion 14-B b.f the p r inc ipa l Act, in the proviso.-to sub-ssct ion (6), for the words »Excise_and Taxation Officer of the d i s t r i c t " * the words "Assistant Excise and Taxation Commissioner in-charge of the d i s t r i c t " •shall be subs t i tu t ed , • -.-.'
"7. Amendment of section 2.3 Of Punjab Act 46 "of
1948.- In sec t ion 23 of" the p r inc ipa l Act, in sub-section
(2) f for the :words "of the rank of Excise and Taxation Officer1 11 the words "not below the rank of Ecise and Taxation Officer" shall be subs t i t u t ed .
ri 000OOO000 contd. 10/- http://cr.Ksn.pt •THE'FUNJAB GENERAL SALES TAX (SECOND AMETJHEFIT) ACT, 1 9 7 8 ( P u n j a b A c t :7o.26 of 1 9 7 3 ) A3 SXPBtfDED PO EIE UNION TERRITORY OP CM"A© IGAKH , • An A c t t o amend t h e P u n j a b G e n e r a l S a l e s T a x A c t / 1 9 4 8 .
BE i t a n a c t e d b y t h e L e g i s l a t u r e of t h e S t a t e o f P u n j a b i n t h e T w e n t y - n i n t h Y e a r o f t h e R e p u b l i c of I n d i a , a s f o l l o w s * - 1 , S h o r t t i t l e a n d c o m m e n c e m e n t . - ( l ) T h i s A c t n a y b e c a l l e d t h e P u n j a b G e n e r a l S a l e s T a x ( S e c o n d Amendment) A c t , 1 9 7 8 .
2'- I n t h e P u n j a b - G e n e r a l S a l e s T a x A c t / l % g , a s e x t e n d e d t o t h e U n i o n t e r r i t o r y o f O i a n d i g a r ^ ^ ^ ^ " a f t j F S e f e r r e d t o a s t h e ^ i m i m l *S*>* i n s e c t i o n 1 1 , f o r s u b - s e c t i o n - ( 7 ) , " t h e f o l l o w i n g s u b - s e c t i o n s h a l l b e s u b s t i t u t e d - , n a m e l y s - » (7) T h e ' a m o u n t of a n y t a x , p e n a l t y o r i n t e r e s t p a y a b l e u n d e r t h i s A c t s h a l l b e p a i d b y t h e d e a l e r i n t h e m a n n e r p r e s c r i b e d by s u c h d a t e a s may b e s p e c i f i e d i n t h e n o t i c e i s s u e d b y t h e a s s e s s i n g S t S o r i t y f o r t h e p u r p o s e a n d t h e d a t e s o s p e c i f i e d s h a l f n o t b e l e s s t h a n f i f t e e n d a y s a n d n o t m o r e • t h a n t h i r t y d a y s f r o m t h e d a t e o f s e r v i . c e of s u c h n o t i c e s P r o v i d e d t h a t t h e a s s e s s i n g a u t h o r i t y may , _ w i t h / p r i o r t h e a j a p p r o v a l o f t h e A s s i s t a n t E x c i s e a n d T a x a t i o n C o m m i s s i o n e r , i n - c h a r g e of t h e d i s t r i c t / e x t e n d t h e d ™ of s u c h ' p a y m e n t o r a l l o w p a y m e n t by i n s t a l m e n t s a g a i n s t £ n a d e q u a t e s e c u r i t y o r Bank g u a r a n t e e . .
3 . Amendment of s e c t i o n l l - B o f P u n j a b A c t 46 o f 1 9 4 3 - i n t h e ' p r i n c i p a l A c t / i n s e c t i o n l l - B , b e t w e e n t h e .
w o r d s » p e n a l t y P i m p o s e d " a n d - u n d e r t h i s A c t " , t h e w o r d s " o r i n t e r e s t p a y a b l e " s h a l l b e i n s e r t e d .
4 . I n s e r t i o n of new s e c t i o n 11 -D i n P u n j a b j A c t 46 of 1 9 4 8 . - A f t e r s e c t i o n l l - C , t h e f o l l o w i n g s e c t i o n s h a l l b e i n s e r t e d / n a m e l y * - " 1 1 - D . ( l ) I f a n y d e a l e r f a i l s t o p a y t h e a m o u n t of t a x d u e f r o m h i m a s r e q u i r e d b y s u b - p a y m e n t s e c t i o n (4) of s e c t i o n 1 0 , h e s h a l l . I n o f a d d i t i o n t o t h e a m o u n t of t a x , b e l i a b l e I n t e r e s t . tQ p a y s l m p i G i n t e r e s t on t h e a m o u n t of » c o n t d « * l l / ~ http://servi.ce 11 tax- due from him at the rate of one per centum per month from the date immediately following the last date for the submission of the return under sub-section (3) of that section, for a period of one month and thereafter at the rate of one ' -" . . and a half per, centum per month t i l l the default continues.
(2)' If the amount of- tax or penalty due from a dealer i s not paid. by. him .within the period speci— .:...- • . ' f i c d i n the notice of demand or, if no period i s specified, within th i r ty days from the service of such notice, the dealer shall in addition to the amount of tax or penalty, be l iable to pay simple /'•'' . , interest on. such amount at the rate of one per "•: centum per-month from the date immediately following the date on'which the period, specificd in the notice or the period of th i r ty days, as the case may be, expires, for a period of one month and thereafter ' •.' ; at_the rate of one and a half per centum per month • •;._• ' " t i l l ' . the default continues:
Provided-that where the recovery of any tax or penalty is stayed by an order of any court, the ",-. .. .amount of tax or'penalty shall , after the order of stay is. vacated, be recoverable along with interest at the aforesaid rate On the amount -. ultimately f ound ' to be due and such interest shall j.. ' • - . - . . be payable from the date the tax or penalty f i r s t . .- . -. -• _ 'became due..,
(3) The .amount of interest payable under th is section shall—- .. (i)' be calculated by considering part of a ' •- ..month as one month and any amount less . than one hundred ruppes as one hundred .-" •'* .. rupees;
. "" ' (ii) .for; the purposes of collection and -. • . recovery, be deemed to be tax under th is " • ' - - , ' • , . ' . * • • • A c t ? . <-_ .
( i i i ) .be in addition to the penalty, if any, imposed 'under th is Act.".
Explanation..-.'If payment of the amount of tax is L by any-dealer- .. madeZthrough cheque and the same is dishonoured . . ' ' . , ' ; ' - ' : ,-.;. ..! v-'by 'th;e. bank: concerned i t will amount to • ' . ' . ' , - '":= ' . . ' • "' failure on" the part of the dealer to pay the f , ' ' ' v "'..; . ... amount of tax.
• • • ' • - • ' • ' • ' . ' . - < • ' • • . . . ' " ' : ' ' •' " " - ' : V .;.,.;''. ' '••-'• contcU, 12/- 5 . S u b s t i t u t i o n of s e c t i o n 12 of Punjab Act 46 "of I918&~ In t h e p r i n c i p a l Act , f o r s e c t i o n 12, t h e f o l l o w i n g ' s e c t i o n s h a l l be s u b s t i t u t eel, namely:- Refund« " 1 2 , (l) The a s s e s s i n g a u t h o r i t y s h a l l i n t h e p r e s c r i b e d manner refund t o a r e g i s t e r e d d e a l e r app ly ing in t h i s behal f any amount of t a x , i n t e r e s t or p e n a l t y pa id by such "dealer under t h i s Act , —
(a) i f t h e amount of tax^ p e n a l t y or i n t e r e s t so ;
paifl i s in excess of t h e amount due from him under t h i s - A c t ; ' or
(b) i f t h e amount of t a x so paid i s in r e spec t of ' the sa le or purchase of any dec l a r ed goods and such goods a r e sold i n t h e c o u r s e of i n t e r - S t a t e t r a d e or commerce?
e i t h e r by a refund voucher o r , a t t h e op t ion of t h e d e a l e r by adjus tment of t h e amount so pa id ' with t h e amount due from him in r e spec t of any o the r p e r i o d :
• • Provided t h a t t h e refund under c l ause (b ) s h a l l ' be sub jec t t o such c o n d i t i o n s , a s may be p r e s c r i b e d :
.'. •. Provided f u r t h e r t h a t no refund under t h i s s e c t i o n s h a l l be al lowed u n l e s s the claim f o r refund i s made w i t h i n a p e r i o d of t h r e e y e a r s from t h e da t e on which such c la im .,:..:
a c c r u e s . ;
E x p l a n a t i o n . - For t h e purposes of t h i s s u b - s e c t i o n t h e express ion " i n t h e course of i n t e r s t a t e t r a d e or-commerce" s h a l l have t h e meaning a s s igned t o i t by s e c t i o n 3 of t h e Centra l Sa l e s Tax Act , 1956.,
(2) no twi ths t and ing any th ing conta ined in sub- ' ' - sect ion ( l) ' , the ' a s s e s s i n g a u t h o r i t y s h a l l f i r s t , ad ju s t t h e amount t o be refunded towards t h e recovery of any amount due....from t h e d e a l e r on the d a t e of such adjus tment , and s h a l l t h e r e a f t e r refund t h e ba lance , i f any0
(3) Where any amount r equ i red t o be refunded by t h e assess ing- a u t h o r i t y ' t o any pe r son by.
v i r t u e - of an o rde r I s sued under t h i s Act i s " n o t r e funded- to him wi th in n i n e t y days of the • da te of the o r d e r , t h e d e a l e r s h a l l be e n t i t l e d t o g e t simple i n t e r e s t on such amount a t t h e c o n t d . . 1 3 / - ra-uc of one i mm o d i a t c 1 v i c r c o n c u m j i o r mon th fror , : t h e d a t e r o l l o v i n g t h o d a t e o f e x p i r y of t h e s a i d . " p e r i o d of one mon th a n d t h e r e a f t e r a t :r c e n t u m p e r mon th t i l l t h e r a t e of one a n d a h a l f p< ,11\ r c r u n d i s made:
/V
(4) P r o v i d e d t h a t f o r t h e p u r p o s e of c a l c u l a t i o n of t h e i n t e r e s t , p a r t of a month s h a l l be c o n s i d e r e d a s ' one- month and any amount l e s s t h a n one hundred r u p e e s s h a l l be c o n s i d e r e d a s one hundred r u n e c s .
I f t h e d e l a y i n a l l o w i n g refund w i t h i n t h e a f o r e s a i d p e r i o d of n i n e t y d a y s i s f o r r e a s o n s beyond t h e ^ c o n t r o l of t h e a s s e s s i n g a u t h o r i t y o r a t t r i b u t a b l e t o t h e d e a l e r , w h e t h e r w h o l l y o r i n p a r t , t h e p e r i o d of such d e l a y s h a l l be e x c l u d e d from t h e p e r i o d f o r which i n t e r e s t i s p a y a b l e .
(5) I f a n y q u e s t i o n a r i s e s w h e t h e r a n y p e r i o d i s t o be e x c l u d e d f o r t h e p u r p o s e s of c a l c u l a t i o n of i n t e r e s t u n d e r s u b - s e c t i o n (4) t h e same s h a l l bo r e f e r r e d t o t h o Commiss ioner or- such o t h e r o f f i c e r a s t h o A d m i n i s t r a t o r a p p o i n t e d by t h e P r e s i d e n t u n d e r a r t i c l e 239 of t h o C o n s t i t u t i o n may, by n o t i f i c a t i o n , a p p o i n t , whose d e c i s i o n s h a l l be f i n a l ,
(6) Where a n o r d e r a l l o w i n g refund i s t h e s u b j e c t m a t t e r of a n a p p e a l o r f u r t h e r p r o c e e d i n g s o r where a n y o t h e r p r o c e e d i n g s u n d e r t h i s Act a r e p e n d i n g , and t h e a s s e s s i n g a u t h o r i t y i s of t h e o p i n i o n t h a t t h e r e f u n d i s l i k e l y t o a d v e r s e l y a f f e c t t h e r e c o v e r y , t h e a s s e s s i n g a u t h o r i t y may w i t h h o l d t h o r e fund and r e f e r t h e c a s e t o t ho Commiss ioner whose o r d e r s s h a l l be f i n a l , (75 Tho p e r i o d d u r i n g which t h e r e fund r e m a i n s w i t h h e l d u n d e r s u b - s e c t i o n (6) s h a l l bo e x c l u d e d f o r t h e ' p u r p o s e of c a l c u l a t i o n of i n t e r e s t u n d e r t h i s s e c t i o n . 1 ' , 6 . Amendment of s e c t i o n 13 of P u n j a b A c t 46 of 1 9 4 8 . - In t h o p r i n c i p a l A c t , i n s e c t i o n 1 3 , i n s u b - s e c t i o n ( 2 ) , i n c l a u s e ( a ) , f o r t h e words " t e n r u p e e s " , t h e words " t w e n t y - f i v e r u p e e s " s h a l l be s u b s t i t u t e d .
7 . Amendment of s e c t i o n 27 of P u n j a b A c t 46 of 1948 . - . I n t h e p r i n c i p a l A c t , i n s e c t i o n 2 7 , i n s u b - s e c t i o n ( 2 ) , a f t e r c l a u s e ( i ) , t h o f o l l o w i n g c l a u s e s h a l l be i n s e r t e d , n a m c l y : - " ( i i ) t h e manner of payment of t a x , p e n a l t y o r i n t e r e s t ; " .
To The Manager , Government of I n d i a P r e s s , - Mayapur i I n d u s t r i a l A r e a , P i a n g Road, EJLF D ELHI.-.
/ ~ N o . CU11015/6/82^-UTL 'J.(n%) ( ASHOK NATH ) JOINT SECRETARY TO THE GOVT. OP I N D I A ,