PUNJAB GOVT GAZ. (5X 1R A
(PASUA 2 J 938 SAKA)
PART |
GOVERNMENT OF PUN IAR
DEPARTMENT Ol LEGAL AND LEGIS] ATIVE A NO IFICATION
), DECEM BIR 23, 2014 » 2016 203
Ihe 230d December, 2016
No. 56-Leg./2016.-The following Act of (he | egisl CIS
. H Ay ao ~ a "C x» Q
punjab received the assent of the Gove ature of the State of tnor of Punjab on {| ‘es FS TYEY 1 ¥ December, 2010, 1s hereby published for general information: som THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT. 2016
ay of
(Punjab Act No. 49 of 2016)
AN
ACT
Jurther to amend the Punjab Vilue Added Tus Act, 2003.
Bi: it enacted by the Legislature of the State of Punjab in the Sixty-
seventh Year of the Republic of India as follows:-
I. (1) This Act may be called the Punjab Value Added Tax Short title and
(Amendment) Act, 2016. commencement.
(2) lt shall come into force on and with effect from the date of its
publication in the Official Gazette.
2. In the Punjab Value Added Tax Act, 2005, in sect ion 68, in sub- Amendment in
section (7), for the words "shall not be stayed”, the words and signs "may be — J y
stayed, for the reasons to be recorded in writing afler hearing the State," shall 54s.
be substituted.
3. (1) The Punjab Value Added tax (Amendment) Ordinance, 2016
(Punjab Ordinance No. 5 of 2016) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any at
under the Ordinance referred to in sub-section (1), shall be deemed to
have
been done or taken under this Act.
VIVEK PURL o Government
of Punjab,
gislative Affairs .
Repeal and
saving.
on taken
Secretary t
Department of Legal and Le
1166/12-2016/Pb. Govt. Press, S-A-S. NOEY