GOVERM'ffiffi: OF EBDlA (BHARAT S&E%kB) KIKCSTES OF HOHB AFFAIRS (GRIH KAHTRALAYA) Mew D e l h i , t h e /*. t <?>/ i '137?
G.S.R. / ) / AJ I n e x e r c i s e of the powers confer red by s e c t i o n 87 of the Punjab R e o r g a n i s a t i o n i c t , 1966 (31 of 1966) j the Cen t ra l Government hereby ex tends to the Union t e r r i t o r y of Chandigarh, t he enactments s p e c i f i e d i n column (1) of the Schedule h e r e t o annexed, s u b j e c t to the m o d i f i c a t i o n s s p e c i f i e d i n the cor responding e n t r i e s i n column (2) of t he Schedu le , THE SCHEDULE Enactment . (D — Modi f i ca t i ons 1, The Punjab General S a l e s Tax (Amendment and V a l i d a t i o n ) Act , 1972 (Punjab Act 3 «f 1973).
2.
I n s e c t i o n 2 , fo r the words and f i g u r e s "the Punjab General S a l e s Tax , Act , 1948" , t h e words ,and f i g u r e s "the Punjab General S a l e s Tax Act , 1948, as i n force i n the Union t e r r i t o r y of Chandigarh1 ' 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 3 , i n the s e c t i o n d i r e c t e d to be i n s e r t e d i n the p r i n c i p a l Act as ^new s e c t i o n ' 4 - B , -
(a) i n c l ause ( i ) , f o r the word " S t a t e " , the words and braclse ts "Union t e r r i t o r y of Chandigarh ( h e r e a f t e r i n t h i s s e c t i o n r e f e r r e d t o as the Union t e r r i t o r y ) " s h a l l be s u b s t i t u t e d ;
(b) i n c l a u s e s ( i i ) . ( i i i ) and ( i v ) , f o r the word " S t a t e " 'the words „ "Union t e r r i t o r y " s h a l l be s u b s t i t u t e d .
(c) for the words "S ta t e Government'1, the words "Cent ra l Government" s h a l l be s u b s t i t u t e d .
contd 2 / - Enrctm nt Modifications
(1) ( 2 ) 3 , la s c t ion 6, i n tb s j o t ion d i r ct d t o b ins r t d i n the p r inc ipa l Act as new s c t ion 11-AAA, for the words, brackets md figure-is "cooinr ncrnrnt of the Punjab Gen r r l Sfclcs Tex (Am nQ&c&t and Validation) Act j 1972" , the words, brackets and figures "extension of the Punjab General Sales Tax (Amendmc-nt end Val idr t ionJAct , 19721- t o the Union t e r r i t o r y of Chandigarh" sha l l be s u b s t i t u t e d .
4 , In s c t ion 8, in the opening por t ion and i n the sub-sect ion d i rec ted t o be i n se r t ed i n sect ion 21-B of the -principal Act as new sub-sect ion (1-A), for the f igures end words "22nd June, 1967", the figures and words "21st August, 1968" sha l l be s u b s t i t u t e d .
5 , In section 10 -
(a) for sub-section ( l ) , the following sub-sect ion she l l be s u b s t i t u t e d , namely - " (1) The amendment made i n Schedule B of the -principalAct bY n o t i f i c a t i o n No. 5072- UTF 1± (6)-72/10157," dated the 19th J u l y , 1972, s h a l l b e deemed t o be i n force from tb* ar te of commencement of the p r inc ipa l Act" ;
(b) i n sub-sect ion (2 ) , - ( i ) clause Ci) sha l l be omitted;
( i i ) i n clause ( i l ) , for the abrev ia t ions , - " t 3 :
Enactment
(1) Modifications
(2) 6 . In l e t t ^ r a * f igures and words "No. S.O. 3 / F.il:4G748/S.6/Amd/7£, dated the 18th January, 1972" the f i g u r e s , l e t t e r s , brackets and words "No. 5072-UT F l I ( 6 ) - 7 2 / 10157, dated the 19th J u l y , 1972" s h a l l be subs t i t u t ed ;
( i i i ) i n clause (c) , the words, f igures and l e t t e r s ' "on foreign l iquor i n respect of the period commencing on the 18th day of Ju ly , 1967, and ending with the 14th day of February, 1971, and " sha l l be omitt ed.
(iv) i n clause ( d ) , the words, f igures and l e t t e r s "on foreign l i auor in respect of the period commencing on the 18th day of Ju ly , 1967, and ending with the 14th day of February, 1971, or " sha l l be emit ted.
sect ion 11 , i n clause ( i i i ) , -
(a) sub-clause (b) sha l l be cmttedj
(b) for sub-clause (c) , the following sub clause sha l l be s u b s t i t u t e d , namely:- 11 Cc) at any time before the issue of no t i f i c a t i on No. 5072-UTF I I (6)-72/10157, dated the 19th J u l y , 1972, with respect t o the sale of o i l cakes" .
7 . Sect ion 12 sha l l be omitted.
2 . The Punjab General Sales Tex(Amendment) Act, 1972 (Pun jab Act 5 of 1973).
3 . The Punjab General Sales Tax (Third .Amendment) Act, 1973 (Punjab Act, 34 of 1973).
In the I por t ion , for 3unjab General sect ion 2 , i n the openini words end f igures "the J Sales Tax l e t , 1948", the words and figures "the Punjab General Sales Tax Act, 1948, as In force i n the Union t e r r i t o r y of Chandigrarh" sha l l be s u b s t i t u t e d ;
1. In sect ion 2, for the words and figures "the Punjab General Sales Tax j u t , 1948", the words and f igures "the Punjab General Sales Tax Act, 1948, as i n force i n the Union t e r r i t o r y of Chandigarh" shal l be subs t i tu ted .
2. Section 3 sha l l be omitted.
I Modifications (E) 1, In sect ion 2, for the words and f igures "the Punjab General Sales Tax Act, 1948" the words end f igures "the Punjab General Sales Tax l e t , 1948, as i n force i n the Union t e r r i t o r y of Chandigarh" s h a l l be subs t i t u t ed ,
2. In sec t ion 4 , i n the sub-sections d i rec ted t o be subs t i tu ted In the p r inc ipa l i c t , i n sub-sect ion (4 ) , for the words, " D i s t r i c t Excise and Taxation Office" 5 wherever they occur, the words "Excise and Taxation Office" sha l l be s u b s t i t u t e d .
3 . In sec t ion 5, i n the words d i rec ted t o be added t o sub-sect ion (2) of sec t ion 14-A of the p r inc ipa l Act, for the words "Punjab Excise and Taxation Department", the words "Excise and Taxation,Depart ment" sha l l be subs t i t u t ed , 4 , In sec t ion 6, i n the sec t ion d i rec ted t o be subs t i tu ted for sec t ion 14-B of the p r inc ipa l Act, -
(a) for the words "S ta te Government", wherever they occur, the words "Central Government" sha l l be subs t i t u t ed ;
(b) in sub-sect ion (4 ) , ( i ) for the words"entering the Sta te l i m i t s or leaving the S ta te l i m i t s " , the words "enter ing the l im i t s of the Union t e r r i t o r y of Chandigarh or leaving such l im i t s " sha l l be subs t i t u t ed ;
• • • Cii) i n the proviso , for the words .
"bound for any place outside ' the S ta te passes through the S t a t e " , the words "bound for any place outside the Union t e r r i t o r y of Chandigarh ^nactmonc ( i ) (5 Modifications
(2) passes through the said Tinj or t e r r i tory" , for the words 'V en t ry i n t o the said Union t e r r i t o r y « and for the words "ex i t from the S t a t e " , the words "exit ,from tha t Union t e r r i t o r y " s h a l l be subs t i t u t ed .
5, The Punjab General Spies Tax (Amendment) Act, 1975 (Punjab Act 8 of 1975).
The Punjab General Sales Tax (Second Amendment) Act, 1975 (Punjab let 23 of 1975).
In section 2, - f
(a) for the words and f igures " the Punjab General S^les SJax Act, 194S!"
the words and f igures "the Punjab General Seles Tax Act, 1948, as i n force i n the Union t e r r i t o r y of Chandigarh" shal l be subs t i tu ted?
(b) for the words 'between the words "for sple i n Funjeb" and ' , the words 'before the words1' sha l l be s u b s t i t u t e d .
1 . In sec t ion 1, for sub-sect ion (2) the following sub-sect ion sha l l be subst i - t u t e d , namely:- " (2) I t sha l l come i n to force at once"• In sec t ion 2, for the words and f igures "the Punjab General Sales Tax Act, 1948", the words and figures "the Punjab General S?les T^x Act, 1948, as in force i n the Union Te r r i t o ry of Chandigarh" sha l l be subs t i t u t ed ,
2.
3. Section 3 shall he omitted.
- 6 - jftBMggHRB 1 THE FU.W-B QEMEAL SA£ES TAX U ^ H J W T J ^ V A L I i J / i T l O K ) A( ACT " l S ^ F c M - T ^ -f-CT 3 OF1 1973) AS EXTENDED TO THE UNIOS TEFL}.IT^"" GS CK7;TJDIGAKH.
An Act t o amend, and t o w&LM* t he l*vy and c o l l e c t i o n of t.m uncer , t he Funj ?b Genera 1 3 £ 1 e s T ^ ' ,/; ct, 1 9 4 b • 3E i t s aae t ed by the l e g i s l a t u r e *£ t h e S t a t e of Punjab i n t h e Twenty- th i rd year of t h e Republ ic of indie. ss f o l l o w s i - s h o r t i . This Act may be c a l l e d the Funjpb General S a l e s Tax t i t l e . (amendment mc. V a l i d a t i o n ) Act , 1972.
Amendment 2 . In s e c t i o n 2 of the Punjab General Sp ies Tax Ac t , 1948, of s e c t i o n es i n force i n t h e Union t e r r i t o r y of Chandigarh ( h e r e i n a f t e r 2 of Punjab r e f e r r e d t o as the p r i n c i p a l A c t ) , - 1 9 4 s ! 6 ° f ( i ) i n c l ause (d) , t h e words " t h a t a re a c t u a l l y de l ive re r for t h e purpose of consumption " s h a l l b e , anc s h a l l be desmed t o have been omi t t ed w i t h e f f e c t from t h e f i r s t day of A p r i l , i 9 6 0 ;
(11) i n c l ause ( f f ) , between the words" s p e c i f i e d i n Schedule C" and " f o r ca sh or de f e r r ed payment" t h e words "or of goods on t h e purchase whereof t a x I s payable under any p r o v i s i o n of t h i s Act" s h a l l be i n s e r t e d ; .
( i i i ) i n c l ause ( i ) between t h e words "cash d i scoun t ' and "accord ing t o " the words "?no t r p a e d i scoun t s h a l l be i n s e r t e d .
3 . After s e c t i o n 4-A of t h e p r i n c i p a l Ac t , t he fo l lowing s e c t i o n s h a l l be i n s e r t e d , remely:- " 4 - B . Wherv: a d e a l e r who i s l i s b l e t o pay t a x under t h i s Act purchases any goods o the r t h a n t h o s e s p e c i f i e d m Schedule B from any source and - ( i ) uses them w i t h i n t h e Union t e r r i t o r y i n the manufacture of goods specif ied IM Schedu B, or ( i i ) uses them w i t h i n t h e Union t e r r i t o r y of Chandiga i n the manufacture of any goods, o the r t han t h o s s p e c i f ^ d i n Schedule B, and sends t h e goons -,o manufactured o u t s i d e the Union t e r r i t o r y i n any manner o the r t h a n by way of s a l e i n t h e course of i n t e r - S t a t e t r a d e or commerce or i n t h e course of expor t out of the t e r r i t o r y of Ind i p , or ( i i i ) uses such goods for a purpose other t h a n t h a t of r e sa l e w i t h i n t h e Union t e r r i t o r y con or or * *':7 :
sale i n the course of i n t e r - s t a t e t r ade or commerce i n the course of export out of the t e r r i t o r y of Ind i a , or
(iv) goods them outside the Union t e r r i t o r y '', . other than by way of srlv- i n the course of I n t e r - S t a t e t rade or commerce or i n the course of export out of the t e r r i t o r y of Ind i a , E i s payable on the purchase of such goods under any ' i si on or t h i s Act, there sha l l be lev ied a/ t ax on and no t ax other -prov;
the purchase of such goods at such r a t e not exceeding the ra te specif ied under" sub-sect ion ( l ) of sec t ion 5 ses the Central Government may d i r e c t " .
Amendment 4, of sec t ion 5 of Punjab Act 46 of
1948.
Amendment 5 .
of sec t ion 10 of Punjab/ Aet 46_of_^5.
1948r / l n se r - t i o n of new sec t ion 11- M& i n •Punjab /let 4S of 1948.
In sec t ion 5 of the pr inc ipa l ^ c t , - Ci) for the words "naya paise'1 wherever occuring, the word 'pa i se 1 sha l l be s u b s t i t u t e d ;
Cii) i n sub-section (2 ) , i n clause ( a ) , i n sub-clause ( i i ) , the second proviso^ sha l l be omitted, I n sect ion 10 of the p r inc ipa l Act, i n sub-section (3) , the proviso shal l be omitted.
After sect ion 11-AA of the p r inc ipa l Act, the following sec t ion sha l l be i n s e r t e d , namelys- "11-AAA.
P.eview of c e r t a i n assessments, e t c . of t a x .
# I n s e r t i o n of new 11-C i n Punjab Act 46 of 1948.
Notwithstanding anything contained i n t h i s l e t , the assessing Authori ty s h a l l review such a s s e s s ments or re-assessments made before the extension of the Punjab General Sales Tax (Amendment and Validation) Act, 1972, t o the Union t e r r i t o r y of Chandigarh, as are not i n conformity vith the provisions of t h i s Act as amended by the a fo re - saL d Act and make such order varying or r ev i s ing the order previously made as may be necessary • for bringing the order previously made i n to conformity wrth the provisions of t h i s Act as amended by the aforesaid Act:
Provided tha t no order shallbe made under t h i s sec t ion against any dealer without giving him an opportuniy ©f being heard."
After sec t ion 11 -B of the p r inc ipa l Act, the following sec t ion sha l l be , and sha l l be deemed always t o have been i n s e r t e d , namely : - l l - C . ( l ) No t ime- l imi t for completion of assessment or re-pssessment I n ce r t a in ca se s .
Notwithstanding the period of l i m i t a t i o n provided for assessment or re-assessment i n sect ion 11 or sec t ion 11-A or i n any other provision of t h i s £ c t , . assessm: nt or r e assessment may be made at any time i n . . . .8 / - Amendment of sect ion 21-B of Punjab Act 46 of 1948.
Amendment of section 26 of Pun3 so Act 46 of 1943.
Amendment of Schedules A end B and validation.
(2) i 8 % oons-equente of o r ' t o give e f f e c t , to , any order order made by any court or other au thor i ty , i n exercise of the powers vested i n i t under uhe law foi the ume being i n force, Wfi*** the assessment proceedings r e l a t i n g t o sny oe^ler remained stayed under the orders of any court oi o t L r * u W t . y for any per iod , such re r iod sha l l be excluded i n computing the per iod of l i m i t a t i o n for asseessncnt or re-essessment provided under t h i s Act" .
of the p r inc ipa l s Act, af ter sub-sect ion ub-sectibn sha l l be , and sha.ll be deemed ed with effect from 2 l s t August, 1968 ase under sub-sect ion (3) of sect ion 2 1 , ed immediately before 21st August, 1968, h the Financia l Commissioner immediately aforesaid da te , s h a l l stand t r a n s f e r r e d unal cons t i tu ted under sec t ion 3-A and sposed of by i t as i f i t were an appeal Tribunal under and i n accordance with the of sec t ion 20".
8 , In sec t ion 21-B ( l ) the following s t o have been i n s e r t namely - 11 Cl-A) Any c as i t exis t pending wit before the t o the Trib sha l l be di made t o the provisions 9 . i n sec t ion 26 of the p r inc ipa l Act, i n sub-section (3) foi the w?rdi"Incom e - tax Department of the Government of India n^ for novpr-nment Departments of other s i s t e r S ta tes M the T°7 r^ ror°Tnni2» the SSrds "Government of India or any S ta t e Union'of India" "the "words "Government of India or any S ta t e Government" s h a l l be subst i tu tedo of the, p r inc ipa l Act
10. CD The amendment made i n ^ h e d u l c g/by^ no t i f i c a t i on No.
5072-UTF I I (6) -72/ l0 l57 , <?.ated the 19th Ju ly , 1972, s h a l l be deemed t o be in force from the d . t e of commencement of the p r inc ipa l &et.
(2) Notwithstanding any judgement, ^ r ^ e o r o r d e r of any court or other au thor i ty , any tax lev ied or col lec ted or purported t o . have bean levied or co l lec ted on the sale of - M o i l c a t t f u n d e r the p r inc ipa l Act, g / S ^ S g ^ ^ H t l l J the i ssue of n o t i f i c a t i o n No. 5072-UTF IlC6)-72/101b^.
dated the 19th Ju ly , 1972, sha l l for a l l purposes be deemed t o be and t o have always been l ev iea or col lected in accordance with law as i f the sa id noti • f i ca t ion had been i n force when such tax was l ev i ea or co l l ec ted ;
and accordingly, - f*1 no su i t or other proceeding s h a l l be maintained or U SSnSnued i n any court for the refund of any t ax so Cb) fo 1 court sha l l enforce my decree or order d i r ec t ing the refund of any tax so pa id ;
cont'di . . . 9 .
http://sha.ll W { a Co) any to WW* - J l f $ « * £ ^ * « & S ? ^ & £ * « * oil cakes in respect °f Pny Fjrio * o l l e c t e d m a y be Fft-r the commenet=n*i* ol tn. pri i manner |Si5aWlimitetion prwlSefl therein.
,, FOT the «£* g^^^VoLS^C^e^ nothing in sub-section CD shell oe any person- ( a ) f I 0 m ^stienin, in f o r f e e f th the feOvi?1oQs ol such t?x; t x vp±& by hitf in excess Cb) from cleiming S g " S ^ j K * & , S S Principal Xet fs emended tte pSa^Oenerel Soles. Te.x amendment end Vslidation) tct , 1972.
H . Notwithstanding ^e retrospective operation o f ^ pmendments to the principal M S»«9 & ^ J » ? 3 contraven-- contrave- J * J S » &»«**** «A Validation) Aat, 1972 ̂ - o f noft" ?f on V ^ f allure to comply.vith, any of th. pr i * ^ bfotten- -the priBCipal * £ , « * J - J f J * c J S l i S f S such contravention e e s . render any person guilty "i c e s or failure- Cii) 3 S & « ^ t l f t * ^ ^ he, been velid* ed by the aforesaid get; and ^ S ^ j££i4°"ho1 Official- 0.WM in respect of clause(d) of section 2? or "(b) ~ ^ ^ m i r 7 f o ^ the issue of notification Wo.
CC) i S v I ^ l l c e V W l S l l ^ ^ t e d 19th July, 1972, with respect to srle of oil cakes.
R e P e s l , _ -,o . - / " -Gc&ttedJ/ and saving. 1̂ » - *• - Certain .
• in • ANNBXURB I I THE PtCKOB GENERAL S/.LES TAX (AMENDMENT) ACT , 1S72 (PUNJAB ACT 5 0FTB73) AS EXTENDED TO THE UNION TERRITORY OF CHAKDIGARH.
An ;^ct t o nnond the Punjab General S a l e s TPx Act , 1948.
BE i t enac ted by t h e L e g i s l a t u r e of the S t a t e of Punjab i n t h e Twenty- th i rd Year Of t h e Republ ic of Ind ia as fo l lows J-
1.7 This Act may be c e l l e d t h e Punjab General Shor t S a l e s Tax amendment) Ac t , 1972. t i t l e .
2 . i n s e c t i o n 3-A of t h e Punjab General S e l e s Amendment T^x Act, 1948, as i n force i n t h e Union t e r r i t o r y of of s e c t i o n Chandigarh , a f t e r s u b - s e c t i o n ( 8 ) , t h e fo l lowing sub- 3-A of S e c t i o n s h a l l be i n s e r t e d , anemely:- Punjab Act ^ • (8A) Nothing i n s u b - s e c t i o n s ( 5 ) , ( 6 ) ,
(7) and (8) w i l l apply t o a s e r v i n g Judge of t h e High Court or t o a s e r v i n g member of t h e Ind i an Admin i s t r a t i ve Se rv i ce appoin ted as P r e s i d i n g Off icer of a T r ibuna l and t h e y s h a l l be governed by such c o n d i t i o n s of s e r v i c e as a re a p p l i c a b l e t o them as Judge of t h e High Court or member of t h e I n d i a n Admin i s t r a t i ve S e r v i c e , as t h e ca se may b e :
Provided t h a t t h e term of o f f i ce s h a l l not i n e i t h e r case exceed t h r e e years 'J.
. • of 1948, •:
c o n t d . . . . 1 1 .
-ii- r i1.
AHWEXUHE III THE ¥W7M GENERAL S/.LSS TAX (THIRD AMSHL-EFT) /CT 1^73 (FLITJ.'.B iCT 3ft of 1973) AS EXTENDED TO THE tB&tiH TERRITORY OF C&SSDIG4RH.
/;n Act t o amend t h e Punjab General Se l e s Tax Aet , 194=8.
*u m 3 E J* ^n~cted by ths Legislature of the state of Punjab in the Twenty-fourth Year of the Kspublic of India as follows: - 1- This Act may be called the Punjab Eeneral Short Sales Tax (Third Amendment) Act, 1973. t i t l e .
2. In the Punjab General Salex Tax *ct, 1948, Amendment as in force in the Union terri tory of Chandigarh, in of section section a after clause (k), the following clause shall 2 of Punjab bo adaed, namely.-- ^ X L y f "(1) "Trade" includes- - ° f 1 9 " S " (I) any trade, commerce or manufacture or any adventure or concern in the nature of Arade, Z trrae, commerce commerce, manufacture, adventure or concern i s or manufacture, carried on with the motive to make profit whether or not and whether or not any profit accrues from S U Gh such t r a d e , commerce, manufac tu re , adventure or concern; and
(ii) any_transaction in connection with, or ancillary °r Incidental to, such trade, commerce,•manufacture, adventure or concern."
. 3« . r Omitted J contd....12, • 12- AEKESURE IV Tim PUxvJ'lB GENERAL SALES TAX(Ar-SKDI4EH) ACT , 1974 (PUNJAB ACT 9 OF
1374.) A3 EXTEHDSD TO TH3 LTlttOH T̂ RKTTO-HY OF CHANDIGARH.
An Act to amend the Punjab General Sa les Tax Act , 1943, BE i t enacted by t h e L e g i s l a t u r e of t h e Sta teof Punjab i n the Twenty- f i f th Year of the Republ ic of I n d i a , as fol lows s- 1, T h i s Act may be c a l l e d the Punjab General Sa l e s Tax (Amendment) Act , 1974.
2 . I n the Punjab General Sa les Tax A c t , l 9 4 8 , as i n force i n the Union t e r r i t o r y of Chandigarh ( h e r e i n a f t e r r e fe r red to as the p r i n c i p a l A c t ) , i n s e c t i o n 5 , - , Ane nlme ni i - of s e c t i o n 5 of Punjab Act 46 ( a ) i n s u b - s e c t i o n ( l ) , f o r the words " s i x p a i s e " of 1948 the words "seven p a i s e " s h a l l be s u b s t i t u t e d , and the fol lowing E x p l a n a t i o n s h a l l be added i n the end, namely J - "Sxp lana t ion , - The amount of t a x s h a l l be ; c a l c u l a t e d to the n e a r e s t rupee by i gno r ing f i f t y p a i s e c r l e s s and count ing more t h a n f i f t y p a i s e as one r u p e e . ! r ;
(b) i n s u b - s e c t i o n ( 2 ) , i n c l a u s e ( a ) , i n sub c lause ( v i i ) , fo r the words "such o t h e r s a l e s " the words "such o t h e r s a l e s o r p u r c h a s e s " s h a l l be s u b s t i t u t e d , 3 , I n the p r i n c i p a l Act, for s e c t i o n 9 , the fol lowing sect ion* s h a l l be s u b s t i t u t e d , namely : - "9 , S e c u r i t y from c e r t a i n c l a s s of d e a l e r s .
Cl) The Commissioner or any o t h e r p e r s o n appointed to a s s i s t him under s u b - s e c t i o n ( l ) of s e c t i o n 3 , i f i t appears to him to be necessa ry so to do f o r t h e p r o p e r r e a l i s a t i o n of the t a x l e v i e d under t h i s Act , may, f o r reasons to be ru corded i n w r i t i n g , impose as a c o n d i t i o n of the i s s u e of a c e r t i f i c a t e of r e g i s t r a t i o n to a d e a l e r o r of t h e con t inuance , i n e f f e c t , of such a c e r t i f i c a t e , a requirement t h a t t h e d e a l e r s h a l l give " secu r i t y i n the manner p r e s c r i b e d for such amount as may be s p e c i f i e d i n the order , - Amendme nt of s e c t i o n 9 of Punjab Act 46 of
1948.
c o n t d . , , , 1 3 .
-33- (<?\ m d e a l e r sli.-ll be r equ i r ed to fu rn i sh s e c u r i t y under s u b - s e c t i o n ( 1 ) , u n l e s s he has been g iven •V oTTOo-rtu-'Xitv of being heard and the amount or s e c u r i t y t h a t may be r enu i r ed to be furn ished hy any d e a l e r under t he a f o r e s a i d sub-se-c t ion s h a l l not exceed f i f t y thousand rupees .
(3~\ Wnere the s e c u r i t y furnished hy a d e a l e r under • } s u b - l e c t i o n C l ) i s i n t h e torn of a s u r e t y bond and the s u r e t y becomes i n s o l v e n t , o r xs o the rwise i n c a p a c i t a t e d o r d i e s or wi thdraws , t he d e a l e r s h a l l , w i t h i n f i f t e e n days of tnc occurrence of any of the a f o r e s a i d e v e n t s , inform the a u t h o r i t y g r a n t i n g t h e ceruxixca-ce of r e g i s t r a t i o n and s h a l l w i t h i n t h i r t y days of such occurrence f u r n i s h a f r e s h s u r e t y bond,
(4) The a u t h o r i t y g r a n t i n g the c e r t i f i c a t e of r e g i s t r a t i o n may, by an o r d e r i n w r i t i n g , fo r good and s u f f i c i e n t c a u s e , f o r f e i t t he -whole o r any p a r t of the s e c u r i t y fu rn i shed by a d e a l e r fo r r e a l i s i n g any amount of t a x o r p e n a l t y payable by a d e a l e r : • m
Provided t h ? t no o r d e r s h a l l be pa rsed under "this s u b s e c t i o n wi thout g iv ing the clealer a r ea sonab le o p p o r t u n i t y of being h e a r d .
(5) Vhere bv reason of an o r d e r under s u b - s e c t i o n ( 4 ) , t h e s e c u r i t y furnished by any d e a l e r i s rendereo.
i n s u f f i c i e n t , he s h e l l make up the d e f i c i e n c y i n such manner and w i t h i n such time- as may be p r e s c r i b e d ,
(6) The a u t h o r i t y g r a n t i n g a c e r t i f i c a t e of r e g i s t r a t i o n may, on a p p l i c a t i o n by the d e a l e r , o r d e r the refund of s e c u r i t y furnished by him or any p a r t t he reo f , i f t he same i s not requ i red fo r the purposes of t h i s Act , 1 ' .
4 . I n the p r i n c i p a l Act, i n s e c t i o n 10, fo r s u b - s e c t i o n s o f ' s e c t i o n ( 4 ) , ( 5 ) and ( 7 ) , the fol lowing s u b - s e c t i o n s s h a l l be 1 0 ^f s u b s t i t u t e d r e s p c c t i v e l y 5 namely ?•- Punjab^Act I , ( 4 ) 3 e f o r G any r e g i s t e r e d d e a l e r fu rn i shes t h e r e t u r n s /±o ox ^ _^. r equ i red by s u b - s e c t i o n ( 3 ) , he s h a l l , i n the p r e s c r i b e d manner, pay i n t o a Government t r e a s u r y o r the Reserve Bank" of I n d i a o r a t the Excise and T a x a t i o n Office the f u l l amount of t a x due from him under the Act according to such r e t u r n s and s h a l l f u rn i sh along with the r e t u r n s r e c e i p t from such t r e a s u r y , Bank or ••. • '*• Excise and T a x a t i o n Of f i ce r showing, the payment of such amount :
contd 14, Amendment f- at no payment of such amount sha l l he accepted at the \-.--i-c an\ Taxation Of fie-:. save through a baiih d ra f t or crossed cheaue drawn on a l o c a l Scheduled Bank i n favour of the assessing au thor i ty .
I f a dealer f a i l s without su f f i c i en t cause to comply "with the requirements of the provis ions of sub-sec t ion (3) or sub-sec t ion (4 ) , the Commissioner or any o the r person appointed to a s s i s t liim under sub-sec t ion (1) of sec t ion 3 may, a f t e r giving such dealer a reasonable opportunity of being heard., d i r e c t him to pay, by way of penalty^ a sum not exceeding one-and-a-half times but not l e s s mm t en pe r centum of such amount of tax assessed as has not already been paid, and where no tax i s payable , a sum not exceeding" one hundred rupees.
I f a dealer has maintained fa lse or i nco r r ec t accounts with a view to siamressing h i s s a l e s , purchases or stocks-oi or hos concealed eny p a r t i c u l a r s of h i s sa l e s or purchases, o r has furnished t o , or produced before , any au thor i ty under t h i s Act or the roles made thereunder any account, r e tu rn or information which i s false o r Incor rec t i n any mater ia l p a r t i c u l a r , the Commissioner or .-A&f person appointed to a s s i s t b in under sub-sec t ion (1) of sec t ion 3 may, a f t e r affording such dea le r a reasonable opportunity of being heard d i r e c t him to pay, by way of penal ty i n sddi t ion. to the tax to which he i s assessed or i s l i a b l e to be assessed, a sum not exceeding one and ^a half times but not l e s s than twenty-five per centum oi the amount of tax to which he i s assessed or i s l i a b l e to be assessed, excluding the amount to which he has been assessed or i s l i a b l e to be assessed on the basis of ohe aforesaid false or incor rec t accounts or concealed p a r t i c u l a r s or fa lse or inco r rec t account, r e tu rn or information.11 .
I n the p r i n c i p a l Act, i n sec t ion 14-1* i n sub- -Anendrjant sec t ion ( 2 ) , the following sha l l be added at the of sec t ion end, namely ; - 1 4 " A ? f 5 Punjab Act "and includes a r e t i r ed gazetted of f icer of the 46 of 1948.
Excise and Taxation Department who has an e r -e r iencc of working as assessing au thor i ty , anpcl la te author i ty or rev is iona l au thor i ty nr^er t h i s Act for a minimum period of five years in one or more of the aforesaid capac i t i e s , piovided a -oertod of two years has elansed since the date o f ' h i s ret irement from Government s e rv i ce . " .
In the p r inc ipa l Act, for sec t ion 14-B, the Subs t i t u t ion f£ sec t ion sha l l be subs t i tu ted , namely *» of_secjion Punjab Act 46 of 1948.
- • . - 1 - * - • . . • .' c o n V l , . . . 15 .
file:///-.--i-c • f / 6 -35- M\ T-T .ri th i view to p r e v e n t i n g o r cht c l i n g "14-B- CD ??> S ? J £ 2 m & e r t M S Act , the a n o r a l ]3stabliflfc&wa& of J-J-J . S 4-rt_ ,-ITV ÎPT tiij ? Act , one ueub ia i .--- - , ., J r S ^ . £ & 3 & & £ « l 5 g S ? « x . c s t a b l i s h - chsck p o s t s o r i l * J f l ehee* P°«* ° r * * « * * f e l ? B ox a U a O i e r s and | ^ £ S / S l f a a t such p l a c e o r p l a c e s as U T S C K s i t . n a y ^ e n o t i f i e d .
a bu-ij = rV~HvcT*v ftote c o n t a i n i n g su^u a b i l l of s a l e o r « * ™ 2 S * ? « L ! i& r e s p e c t of such p a r t i c u l a r s as e sy « P ^ n ; C ^ G a 3 £ r G ^e ing goods Beant I O T t b . purpose oi a ^ R j f t e c a r r i e d ^ ^ f S ^ * £ ^ S S * S » an o f f i c e r n a y b e , and » » * « * ^ c s t s ^ % ^ r i e r o r any o t h e r l i t h a r g e of * e t e c k j o s t £ r D. t a n t S x c i s G ^ ^ S » 1 3 ^ * S S l 3 the v e h i c l e o r v e s s e l a t any p l a c e .
j . A_ T^o-rHpr o r a t any o t h e r p l a c e (3) At every check pos t or b a r k e r o r ^ g T ^ i f i T!jhcn so r eqa i rod ^y_aryo i±e n G r s o n incha rge s e c t i o n ( 2 ) , the d r i v e r of any o g g p ^ . ^ of the goods veh i c l e o r v e s s e l s n a i i i 3 t a t i o l l a r y o r v e s s e l , as t h e case nay b e , ana Keep X ^ a s long as J f f f f ^ ^ ^ f c ^ S ^ i a m w ^ the o f f i c e r incha rge of ^ J ^ f g ^ j g c o n t e n t s i n the • a f o r e s a i d o f f i c e r to ^ ^ g ™ e ^ t h e package- o r v e h i c l e D * - W J f g J f ^ S f n i e c t a l l records p a c f e g e s , i i n e c e . s . r y , ai ^ a r e i n t l r e l a t i n g to ^ J Q 0 | 5 ^ ™ o t h e r p e r s o n i n c h a r g e , p o s s e s s i o n of sucn d r i v e r o* ^ i i fonnat ion as ^ o s h a l l a » f g * * | g g * ^ S g " o f f i c e r , and i f may bo r e q u i r e a & J f J ^ r g g ^ , m a y a l so search ? f n 3 ' d n " s v e l ^ f o r v e s s e l ancf the d r i v e r o r o t h e r p f r S r f L S a r S e - o f ° t h e v e h i c l e o r v e s s e l o r of t h e goods.
( 4 ) t h e o ^ r o r p e r s o n ^ h a r i e of a ^ e d ^ M c l e ^ ^ o r v e s s e l e « W » f f c ^ " * g g m g s h a l l a l so of ChandigeTh or ler-ving sucn i i n i s u o h ^ » g ? t 8 £ y ' §e p S S i t e a o? t£e golds c a r r i e d p a r t i c u l a r s as nay ie P b I n such veh i c l e o r y e s s e i , -» check post, o r be fore the o f f i c e r incharge of the c n e c * p o c a r r i e r and s h a l l produce toe » ? v ^ « £ a d e c l a r a t i o n duly ^ ^ n y 0 t n e A m ^ r e f e / r e d • S e l r a 3 u h ° - s f e = t i o n "2) a t t L t i n e of checking = contd . . l§= e - 1 6 - r idf" o u t r i d e ^ ^ ^ J ^ ^ L f 0 ^ ^ f S ^ o n i n c h e T g e j f such s s i a UiUon t e r r i t o r y , fee OJQPT o r p ^ feG w'Mclfi o r v e s s e l s h e l l f a n a s : ! , - i• . : » f h i s e r i t ry m S r incharge of the c h e e * ^ t M ^ S S i l* W* p r e s c r i b e d i n t o t t a s ^ O n i o n t e m t o ^ ^ S f i e ^ d o w n e r for,, end ^ ^ \ J f ^ f \ S e \ 0 S I v e h i c l e o r v e s s e l , as the o r p e r s o n £ * * g g g ^ / | | % n seventy- two h o u r , the s a i a case may J e , s n a i l '^tZ- T o f t he check p o s t o r b a ^ n ^ r copy t o the » & i « | ; e S t fron t h e t h a t M o n t e r r i t o r y , a t t he p o m t of i t s e x i t t i o p e n a l t y to he f a i l i n g which he s h a l l be l i ^ l o t o p y o r imposed by the ^ ^ f ' V I - c e l d i r g two thousand rupees o r h a r r i e r of *** e n t r y %* va lue of t h e goods , whichever i s •twenty p e r cenoum of t o e T&MiW 9- g r e a t e r s KG a rd
(5) * « .* station of **ffi*S*fS*&£&?& WM& U J o t h e r s t a t i o n o r p l a c e ^ ^ ^ - o f f i c e , when so r equ i r ed o t h e r t h a n a r a i l *»>asL © * * £ 2 * L £ P P D o i n t e d to a s s i s t him by the O o m S ^ n e r i o j ^ g g » . ^ d l l v c r o r the owner under s u b - s e c t i o n (1) oi .ecu u , t r a n s p o r t o f the goods ^ f = ^ ^ c ^ S l roduce fo r examinat ion company o r goods b o o ^ f § * g | / d o c u m e n t s and account . t r a n s p o r t r e c e i p t s a n c . a l l ° ™ c ^ ° t r p n s e o r t e d . l oaded , nooks concerning t h . g ^ ° ^ c ^ t r a n s p o r t M a i n t a i n e d unloaded, consigned o r • * « * * * £ T h G C o n n i s s i o n c r o r th (6 ) unioaaet i , w * » « « » v r . n^tmerl The Comas s i o ^ * U^ — hy him i n t h e J W S S ^ ^ f e , p u m o s e of examining pSrson so appointed ^ ' t s o - o t h e r documents or account ? a l S U ' e i n 3 r e ! " f c t T e f t n e goods c a r r i e d , t r a n s p o r t e d l o a d e d , hooks ai'e m r e s p e c t h - s> . , , „—nT*- have the l o a d e d o r = 0 - 1 ^ - ^ 0 ^ reocdvod fo r J g n s p o ^ , | a s .
o t h e r o f f i c e r as mentioned i n s > i u n 6 a n t f o r °to suspec t t h a t t ^ goods J * w t o g o g documents t r a d e and are _ not coyer .a by proper | J o M ( 4 ) , s t h e a 3 mentioned m s u b - s e c t i o n U J ° m o r t i n g t h e goods i s S y r ' f o ^ a s o n s to be ^ ° ^ J ^ ^ S l e t e n t i o n of t h e t h e s a i d p e r s o n , o rde r the ^ ^ ^ J l y he necessa ry aM S O o d s , f o r such P « » c ^ * ^ B § y 5 X ^ | on ly on the owner of s h a l l a l low the B$». *®JfL J * ® B 4 3 * * * o r o t h e r Pe r son foods o r h i s r e p r e s e n t a t i v e o r ,ne ar± ^ e h a l f of t h e b J j L . --c t u ; o,Srt*a«. veh ic l e oi v e s ^ x ->- o^-n-M • h i s r e p r e s e n t a t i v e o i ««. * * * - ^ ^ o f t h e incharge g the goods veh ic l e £ ^ i s f a c t i o n a s e c u r i t y owner of the goods, J J ^ S ^ t S a * s u r e t i e s f o r secur ing o r e x e c u t i n g ^ bone . m t h o r ^ i ^ ^ ^ ^ r a a n n c r , f o r an t h e amount of to, i n ™ J g S 2 g rupBes o r twenty p e r ^ o u n t ^ « M ^ n f S f c f S S ^ whichever i s g r e a t e r :
oe i i tm of the va lue of $m & o . - s , c ontd *. • • 17 • -17- Provij.ed th--t where any goods are detained a report sha l l "be i LueS 1 ate l y an a i n any case wi t hi n twe nty- four ho ur s of the detent ion of the goods by the o f f i ce r detaining the goods to the Itxcise and Taxation Officer of the d i s t r i c t seeking the l e t t e r ' s permission for the detent ion of the goods for s -period exceeding twentyfour hours , es and when so required, and i f no in t imat ion to the contrary i s r eceded from the l a t t e r the former may assume tha t h is proposal has "been accepted.
.(7) £&g o f f i ce r detaining the goods sha l l record the statement, i f any, given by the omer of the goods or his representa t ive or the dr iver or o ther person incharge of the goods vehicle or vessel and sha l l reciuire him to produce proper and genuine documents as referred to i n sub-sect ion (2) or sub-sect ion (4 ) , as the case may "be, before him i n his office on a specif ied date on which date the o f f i ce r shal l submit the proceedings along with the connected records to such of f ice r as nay be authorised i n tha t behalf by the Central Government for conducting necessary enquiry i n the mat ter . The said o ffi ce r s h a l l , be fo re conducting the enqui ry, se rve a notice on the owner of the goods and give him an opportunity of being heard and i f , a f t e r the enquiry, such o f f i ce r finds tha t there has been an attempt to evade the tax due under t h i s Act, he s h a l l , by order , impose on the owner of the goods a penal ty not exceeding one thousand rupees or twenty per centum of the value of the goods, whichever i s g rea t e r , and i n case he finds otherwise he shal l order t h e re lease of the goods.
(S) I f the owner of the goods or h i s representa t ive or the d r ive r or other person incharge of the goods vehicle or vessel d.oes not furnish" secur i ty or does not execute the bond as required by sub-section (6) m t h i n ^ n . days from the date of deta ining the goods or goods vehic le or vesse l , the o f f ice r referred to i n tha t sub-sect ion may order further de tent ion of the goods and i n the event of the owner of the goods not paying the penal ty imposed under sub sect ion (7) within twenty days from the date of the order imposing the penal ty , the goods detained sha l l be made l i a b l e to be sold by the o f f i ce r , who imposed the penal ty , for the r e a l i s a t i o n of the penal ty by public auct ion i n the manner p resc r ibed . If the goods detained are of a perishable nature or subject to speedy or natura l decay or when the expenses of keeping them i n custody <• are l i k e l y l t o - exceed t h e i r value the of f icer incharge of the check post or b a r r i e r or any o the r of f icer referred to i n sub-sect ion (2) , as the case may be, shal l immediately s e l l such goods or otherwise dispose them of. The sa le proceeds sha l l be deposited i n the Government T re as ury and the owner of the goods shal l be e n t i t l e d to only the balance amount of sale proceeds a f t e r deducting the expenses and o ther inc iden ta l charges incurred i n di taiming and disposing of the goods.
contd i s , .
>• - 1 £ - Tfcj o f f i c e r d e t a i n i n g the goods s h a l l i s s u e to the ovme ' oi wic goods o r h i s rc^rc s e n t a t j ve o r t h e d r i v e r or TGliG_person inchargc of the Goods veh ic le o r v e s s e l i ^c^ ipc s p e c i f y i n g the d e s c r i p t i o n and q u a n t i t y 0 f t h e goods so d e t a i n e d and o b t a i n an acknowledgorront, f*fen snen pe r son o r i f such p e r s o n r : f u s c s to give J acjBQ&^sdgGiSent, record t h e f a c t of r e f u s a l p re sence of the two f a t n e s s e s . i n the
(10) I f t h f c < o r d e r o f d e t e n t i o n of goods under s u b ~ s e c t i o - (6) o r of i m p o s i t i o n of p e n a l t y under s u b - s e c t i o n (7) o r s u b - s e c t i o n (8) i s i n the meantime se t a s i d e o r 4e°-: f ied J £ J P i °T X r P ? 0 6 ^ ^ , t»» o f f i c e r d e t a i n i n g the goods and imposing the p e n a l t y , as the case may b e , S h i ?
a l s o pass consequen t i a l o r d e r s f o r g iv ing e f f e c t t n S « o r d e r s m such appeal o r o t h e r p r o L e l J f a f f | | ^ t be .
U l ) J i L j S ^ J * 3 L « S ? Person , i n c l u d i n g a Ca: agent r r i ;
goods o t h e r t h i n r i ? n P* ° t h e r w l s G > any consignment consumption t h f K S ^ S 1 1 U g P g e c r g 0 0 * 3 f o r p e r s o n a l S S S ^ E f i 9 ^ ? ' G S a l G o r Purchase of which i s t a x a b l e Bgte* feis Act , except i n accordance with such c ^ n d t t i o n , as may be p r e s c r i b e d with a view t o e n s u r i n g h a ? 1 £ e - e * i s no e v a s i o n of the t a x iraposed by o r under t h i s g | j
Provided t h 5 t r o p l a c e which i s a r a i l head o r o o s t o f f i ce sha l l be so n o t i f i e d by the Cen t ra l Government.
E x p J ^ n ^ U o n l . - m t h i s s e c t i o n the e x p r e s s i o n -goods v e h i c l e ' I S t T o ^ f E S S f S 3 ^ # # * » * * » t 0 ** ** c l ause (6) of s e c t i o n 2 of the Motor Vehicles Act , l939q but does not i nc lude road t r a n s p o r t p ly ing i n c o l l a b o r a t i o n S t h £ d L> J. an so o r e . — E ^ l a n a t j o t i I I ... p 0 r purposes of s u b - s e c t i o n ( 7 ) , s e r v i c e of - ^ T e e on the r e p r e s e n t a t i v e o f the o w m i ' o ? the d ^ v c r o r • S y S i S S T t o b n C h Q ^ f » > * ' v e h i c l e o r v e s s o T s h a ! ? pe ace iua to toe a ya l id s e r v i c e on t h e owner of the g o o d s . " .
o T S b i t % * J ^ S ^ i f £ ? - ° i ^ P a l p a l Act , i n s u b - s c e t i o n C l ) , 20 of S i l y ?f >? fol lowing c lause s h a l l be s u b s t i t u t e d , Punjab Act 46 of 1940. „ ( a ) ^ t he o r d e r s made by an a s s e s s i n g a u t h o r i t y o , by an o i i i c o r - i n - c h a r g o of the check i>ost o^ b a r r i e r o r any o^her o f f i c e r not below the rank of A s s i s t a n t Excise and T a x a t i o n O f f i c e r , t o ' t h e Deputy Excise and, T a x a t i o n Commissioners».
c o n t d . . * . . . } 9 • (ygt } Amendment o f ; i t i o n 23 :of P u n j a b Act 46 of 1948, A: ie sdmG a t o f s e c t i o n 27 of P u n j a b Act 46 of 1 9 4 8 .
C. IB ft - t ioi1- t h e pTE±33sj ( 2 ) , " f o r - 1 9 - i^aL Act , i n s e c t i o n 2 3 , i n sub- & w o r d s ' - D e p U t y E x c i s e ~nd T'LcaUioin C o . m i s s i o i x r ' a n d ^ c a i ; . ^ , t h e words « § S £ S 0 r l T ^ t i o n o f f i c e r " and - p e r s o n ' he" s u b s t i t u t e d , re sp GC t i « l y .
s h a l l 9 . T ^ , . «* llc-i -p pi A c t , i n sB c t i o n 27 , i n s u h - I n m e P F i ^ t l r t ^ /W* f « * t h e w a r d s ! , the s e c t i o n ( 2 ) , i n c l a u s e (d ) , f o r t h e words o ? S e r s a l e n s t h e . o r i s " t h e o t h e r s a l e s o r p u r c h a s e s " s h a l l m s u b s t i t u t e a , AHNEXUKB V TSRPJTORY OF CHAISlGAHIi.
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 T a x A c t , 1948 .
BS 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 o i n t h e T w e n t y - s i x t h Year of t h e R e p u b l i c of I n d x a as 1 . T h i s Act may he c a l l e d t h e P u n j a b G e n e r a l T a x (Amendment) A c t , 1975, 9 I n t h e Punkah G e n e r a l S a l e s T a x A c t , 1948 , * * words "orsa lo In to oours ^ o f ^ o r t o ? | « L X o f t o ^ e S l W of i - l * « shal l be i n s e r t e d .
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 3 0 , s u b s e c t i o n (2 ) s h a l l be p i t t e d , f P u n j a b f o l l o w s i- S a l e s S h o r t t i t l e .
Amendment of s e c t i o n 5 of P u n j a b Act XL VI of 19 4 8 .
jimen&ment o s e c t i o n C:0 of P u n j a b Act XLVI o f 1 9 4 8 .
coifed 20 -20 - t m PTJ1TJAB mmm 3 ;L3S M | < g ® j g ^ g ^ ^ i S S t O T Ypj Z& *& 33 OF 1375 ) &» SBE^HD**) AA OF G^lTtDiOASE.
— An Act to a ,ead the P ^ i a o 8 * * * S a l e s Tax Act , 3 M .
, , v - **« t a r i s l a t m e of the S t a t e of Punjab i n ^ I ^ ^ o f ^ H e p u h l i c of M i a as fol lows « CX) T h i s fart may he c a l l e d the Punjah Genera l Sa l e s Tax ^Second Amendment) Act , 1975.
(2) I t s h a l l come i n t o fo rce at once.
- v r f lr-,™i S a l e s -Tax Act , 1948, namely sia *&,„*. t in p vvrte of t a x s h a l l not • ! ' p r 0 V f f o u r ^ f s e - S I £ * • ? & * « « * ° f " » exceed four paxse j-i. ? *• d e c l a r e d goods | ? ' * 3^ • / " Omitted J Shor t t i t l e and commence ment.
Amendment os e c t i o n 5 of Punjab Act 46 of 1948.
/ ^U- l lOlS /S^S- lT lL J