Himachal Pradesh General Sales Tax (Amendment) Act, 1992*
| [Himachal Pradesh Act No. 12 of 1992]1 | [8th May, 1992] |
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 Pradssh in the Forty-third Year of the Republic of India as follows:-
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see R.H.P. Extra., dated 28-3-1992, pages 1661 and 1665.
* Received the assent of the Governor, Himachal Pradesh, on the 8th May, 1992 and was published in Hindi and English in R.H.P., Extra., dated 12th May, 1992, at pages 1949-1950 and 1951-1952.
1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 1992.
(2) It shall come into force on such date2 as the State Government may, by notification in the Official Gazette, appoint.
2. Act came into force in c.f. 1st day of August, 1992 vide Notification No. EXN-F(11)1/92, dated 2517-1992, publish in R.H.P. Extra, dated 31-7-1992 p. 2712.
2. Amendment of section 5-A.- In section 5-A of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter referred to as the principal Act),-
(a) clause (ii) shall be omitted;
(b) in clause (iii), after the word "State"; the sign ";" shall be inserted and thereafter the words and sign "or sale in the course of interstate trade or commerce or in the course of export out of the territory of India, or" shall be omitted; and
(c) clause (iv) shall be omitted.
3. Substitution of section 35-A.- For section 35-A of the principal Act, the following section shall be substituted, namely:-
"35-A. Imposition of penalty in lieu of prosecution.-If any person specified in subjection (1) of section 35 is guilty of an offence under that sub-section, any officer-in-charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Officer appointed under sub-section (1) of section 3, or such other officer as the State Government may, by notification, appoint, within his jurisdiction, may, after affording to the person concerned a reasonable opportunity of being heard, by order, in writing, impose upon him by way of penalty,-
(a) in case of sale to him of the goods, if the sale had been a sale falling within this Act, a sum not exceeding one and a half times of the tax which would have been levied under this Act; or
(b) in case of non-taxable goods, a sum as may be calculated at the rate of ten paise in a rupee as if such goods were liable to tax: or
(c) in cases which do not fall either under clause (a) or clause (b), a sum not exceeding three thousand rupees for each offence:
Provided that the penalty for offences under sub-section (7) of section 12 shall be imposed under the same sub-section:
Provided further that no prosecution for an offence under sub-section (1) of section 35 shall be instituted in respect of the same facts on which a penally has been imposed under this section or sub-section (7) of section 12.".
4. Amendment of section 42-D.- In section 42-D of the principal Act, the words, brackets and figure "sub-section (1) of", wherever occurring before the word, figure and latter "section 42-B", shall be omitted.