Himachal Pradesh Motor Spirit (Taxation of Sales) Amendment Act, 1998*
| [Himachal Pradesh Act No. 11 of 1998]1 | [18th August, 1998] |
An Act further to amend the Himachal Pradesh Motor Spirit (Taxation of Sides) Act, 1968 (Act No. 10 of 1968).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Forty-ninth 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 4.7.1998 p. 2755 and 2758.
* Received the assent of the Governor on 18.8.1998 and published both in Hindi and English in R.H.P. Extra, dated 19.8.1998, p. 3125-3128
1. Short title.- This Act may be called the Himachal Pradesh Motor Spirit (Taxation of Sales) Amendment Act, 1998.
2. Amendment of section 3.- In section 3 of the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968, (10 of 1968) for sub-section (1), the following shall be substituted, namely:-
"(1) There shall be levied and paid to the Government on all sales of motor spirit a tax at such rate not exceeding ten paise in a rupee as the Government may, by notification, direct:
Provided that the Government may notify different rates of tax in respect of different kinds of motor spirit."