DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 16, 2013 23
(PAUSA 26, 1934 SAKA)
PART I
No. 3-Leg./2013.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the I lth January, 2013, is hereby published for general information :
1.
NOTIFICATION
THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT, 2012
(Punjab Act No. 3 of 2013)
The 16th January, 2013
2.
3.
further to amend the Punjab Value Added Tax Act, 2005.
AN
BE it enacted by the Legislature of the State of Punjab in the Sixty-third Year of the Republic of India as follows:
ACT
() This Act may be called the Punjab Value Added Tax short title and (Amendment) Act, 2012.
In the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the principal Act), in section 13, for the words "four per cent", wherever
occurring, the words �five per cent" shall be substituted.
(2) It shall be deemed to have come into force on and with effect
from the 4th day of December, 2012.
() The Punjab Value Added Tax (Amendment) Ordinance, 2012 (Punjab Ordinance No. 17 of 2012), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the Ordinance referred
to in sub-section (), shall be deemed to have been done or
taken under the principal Act, as amended by this Act.
H.P.S. MAHAL, Secretary to Government of Punjab,
Departiment of Legal and Legislative Affairs.
0135/1-2013/Pb. Govt. Press, S.A.S. Nagar
commencement.
Amendment in
section 13 of Punjab Act 8 of 2005.
Repeal and savings.
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 16,2013 23 (PAUSA 26, 1934 SAKA)
PART I
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 16th January, 2013
No. 3-Leg./2013.-The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 11th January,
2013, is hereby published for general information :—
THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT, 2012
(Punjab Act No. 3 of 2013)
AN
ACT
further to amend the Punjab Value Added Tax Act, 2005.
BE it enacted by the Legislature of the State of Punjab in the Sixty-third
Year of the Republic of India as follows:-
1. (1) This Act may be called the Punjab Value Added Tax
(Amendment) Act, 2012.
(2) ltshall be deemed to have come into force on and with effect
from the 4th day of December, 2012.
2. In the Punjab Value Added Tax Act, 2005 (hereinafter referred to
as the principal Act), in section 13, for the words “four per cent”, wherever
occurring, the words “five per cent” shall be substituted.
3. (1) ThePunjab Value Added Tax (Amendment) Ordinance, 2012
(Punjab Ordinance No. 17 of 2012), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
under the principal Act, as amended by the Ordinance referred
to in sub-section (1), shall be deemed to have been done or
_ taken under the principal Act, as amended by this Act.
H.P.S. MAHAL,
Secretary to Government of Punjab,
Department of |Legal and Legislative Affairs.
0135/1-201 3/Pb. Govt. Press, S.A.S. N agar
Short title and
commencement.
Amendment in
section 13 of
Punjab Act 8 of
2005
Repeal and
savings.