Himachal pradesh act 014 of 2001 : Himachal Pradesh General Sales Tax (Amendment) Act, 2001

Preamble

Himachal Pradesh General Sales Tax (Amendment) Act, 2001*

[Himachal Pradesh Act No. 14 of 2001]2[8th June, 2001]

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

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

2. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects and Reasons see R.H.P. Extra., dated 17.4.2001, P. 160 & 164.

* Received the assent of the Governor on 8th June, 2001 and was published in Hindi and English in R.H.P. Extra., dated 13.6.2001 p. 828-830.

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, 2001.

(2) It shall come into force on such date1 as the State Government may, by notification in the Official Gazette, appoint.

1. Act came into force w.e.f. 31.7.2001 vide No. EXN-F(1)5/2000, 24.7.2001 published in R.H.P. Extra., dated 24.7.2001 p. 1586.

Section 2. Amendment of section 6

2. Amendment of section 6.- In section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968), in sub-section (1), in first proviso, for clause (b), the following shall be substituted, namely:-

"(b) Liquor (Country Liquor, Foreign Liquor and Indian Made Foreign Liquor including Beer but excluding Indian made cider and wines), all arms including rifles, revolvers, pistols and ammunition, Polythene bags and Timber (but not including converted timber), on which a tax at the rate not exceeding 30 paise in a rupee, shall be levied".

SECTIONS