Himachal pradesh act 001 of 1977 : Himachal Pradesh General Sales Tax (Amendment) Act, 1976

Preamble

Himachal Pradesh General Sales Tax (Amendment) Act, 1976*

[Himachal Pradesh Act No. 1 of 1977][6th January, 1977]

An Act further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).

Be it enacted by the Legislative Assembly of Himachal Pradesh in the Twenty-seventh Year of the Republic of India, as follows:-

* Received the assent of the Governor, Himachal Pradesh on the 6th January, 1977 and was published in R.H.P. Extra, dated the 8th January, 1977, P. 12.

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 1976.

(2) It shall come into force at once.

Section 2. Amendment of the first proviso to section 6(1)

2. Amendment of the first proviso to section 6(1).- In the first proviso to sub-section (1) of section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter referred to as the principal Act), the word "luxury" shall be deleted.

Section 3. Amendment of Schedule 'A'

3. Amendment of Schedule ‘A’.- In the Schedule ‘A’ annexed to the principal Act, the following amendments shall be made, namely:-

(i) the words "LIST OF LUXURY GOODS" shall be omitted; and

(ii) after item No. 33, the following new item 34 shall be inserted;- "34. Timber."

Section 4. Repeal and savings

4. Repeal and savings.- The Himachal Pradesh General Sales Tax (Amendment) Ordinance, 19761 (8 of 1976) is hereby repealed.

Notwithstanding such repeal, anything done or any action taken under the a Fores aid Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.

1. The Ord. came into force with immediate effect vide Not. No. 1-12/73-E&T. (Sectt.), dt. 3-9-1976, published in R.H.P. Extra, dt. 25-9-1976, p. 1757.

SECTIONS