| [Haryana Act No. 10 of 2004] |
An Act further to amend the Punjab Passengers and Goods Taxation Act, 1952, in its application to the State of Haryana.
Be it enacted by the Legislature of the State of Haryana in the Fifty-fifth Year of the Republic of India as follows:-
1. Short title and commencement.- (1) This Act may be called the Punjab Passengers and Goods Taxation (Haryana Amendment) Act, 2004.
(2) It shall be deemed to have come into force on 1st day of October, 2003.
2. Amendment of section 2 of Punjab Act 16 of 1952.- In section 2 of the Punjab Passengers and Goods Taxation Act, 1952 (hereinafter called the principal Act), after clause (h), the following clause shall be inserted, namely:-
‘(hh) "Tax Collection Point" means a facility set lip at the border of the State or at other places in the State for receiving payment of tax made under the Act;’
3. Amendment of section 14A of Punjab Act 16 of 1952.- In section 14A of the principal Act,-
(i) in sub-section (1), for the words "two thousand rupees", the words "five thousand rupees" shall be substituted: and
(ii) in sub-section (2), for the words "An officer not below the rank of an Assistant Excise and Taxation Officer", the words "A person" shall be substituted.
4. Amendment of section 22 of Punjab Act 16 of 1952.- In section 22 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely,-
"(aa) prescribing the places where Tax Collection Points will be set in the State or at the borders of the State".
5. Repeal and saving.- (1) The Punjab Passengers and Goods Taxation (Haryana Amendment, Ordinance, 2003 (Haryana Ordinance No. 3 of 2003), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.