Preamble
Himachal Pradesh General Sales Tax (Amendment) Act, 1978*
| [Himachal Pradesh Act No. 32 of 1978]1 | [5th October, 1978] |
An Act further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).
It is hereby enacted by the Legislative Assembly of Himachal Pradesh in the Twenty-ninth Year of the Republic of India as follows:-
Preamble
Himachal Pradesh General Sales Tax (Amendment) Act, 1978*
| [Himachal Pradesh Act No. 17 of 1978]1 | [26th April, 1978] |
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-ninth Year of the Republic of India as follows:-
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, 1978.
(2) It shall come into force at once.
Section 2. Amendment of section 2
2. Amendment of section 2.- In clause (e) of section 2 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter called the principal Act), the words "property other than newspapers, actionable" shall be inserted in between the words "movable" and "claims".
Section 3. Amendment of section 6
3. Amendment of section 6.- In the first proviso to sub-section (1) of section 6 of the principal Act, after the words "Schedule A", but before the words "from such date" the signs, figures and the words, "except on item 25 thereof on which a tax at the rate of 20 paise in a rupee shall be levied," shall be inserted.
Section 4. Amendment of section 21
4. Amendment of section 21.- At the end, but before the sign of sub-section (2) of section 21 of the principal Act, the following words shall be added:-
"and includes a retired gazetted officer of the Himachal Pradesh Excise and Taxation Department who has an experience of working as assessing authority, appellate authority or revisional authority under this Act for a minimum period of five years, in one or more of the aforesaid capacities; provided a period of one year has elapsed since the date of his retirement from Government service".
Section 5. Amendment of section 22
5. Amendment of section 22.- After the words "Excise and Taxation Officer of the district" but before the word "seeking" occurring in proviso to sub-section (6) of section 22 of the principal Act, the words "or the Assistant Excise and Taxation Officer-in-charge of the district or barrier", shall be inserted.
Section 6. Amendment of section 35
6. Amendment of section 35.- For sub-section (2) of section 35 of the principal Act, the following sub-section (2) shall be substituted, namely:-
"(2) Any Officer-in-charge of the check-post or barrier or any other officer not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section (1) of section 3 or such other officer as the State Government may, by notification, appoint, may after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1):
Provided that the Officer-in-charge of a check-post or a barrier shall exercise such powers only at such check-posts or barriers."
Section 7. Amendment of section 43
7. Amendment of section 43.- In section 43, and its heading, of the principal Act, the words and sign "or Schedule ‘D’" wherever these occur, and the words and commas, "as the case may be," shall be deleted.
Section 8. Omission of Schedule 'D'
8. Omission of Schedule ‘D’.- Schedule ‘D’ appended to the principal Act, shall be omitted.
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, 1978.
(2) It shall come into force at once.
Section 2. Amendment of section 4
2. Amendment of section 4.- In clause (c) of sub-section (6) of section 4 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter referred to as the principal Act), the figures "25,000" shall be substituted by the figures "40,000".
Section 4. Amendment of Schedule 'B'
4. Amendment of Schedule ‘B’.- The existing entries at serial numbers 51 and 52 of SCHEDULE ‘B’ to the principal Act shall, be deleted and the existing entries at serial numbers 52 and 54 shall be renumbered as 51 and 52 respectively.
Section 3. Amendment of section 6
3. Amendment of section 6.- In section 6 of the principal Act, the following amendments shall be made, namely:-
(a) in the second proviso to sub-section (1), the sign and words, "and such tax shall be leviable and payable at the stage of sale or purchase, as the case may be, and under the circumstances specified against such goods in Schedule ‘D’", shall be omitted;
(b) in sub-section (2) and in sub-clause, (ii) of elapse (a) of sub-section (3) for the words and signs "Schedules ‘C’ and ‘D’", the words and signs "Schedule ‘C’" shall be substituted; and
(c) for paragraph (b) of sub-clause (v) of clause (a) of sub-section (3), the following shall be substituted:-
"(b) which are referred to under section 14 or the Central Sales Tax Act, 1956 (47 of 1956) and are sold during the year in the course of inter-state trade or commerce or in the course of export out of the territory of India:"