PUNJAB GOVT GAZ. (EXTRA.), NOV. 2, 2011 (KRTK 11, 1933 SAKA)
PART I
DEPARTMENTOF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
Notification
The 2nd November, 2011
No. 38-Leg./2011.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 20th October, 2011, is hereby published for general information
THE PUNJAB TAX ON ENTRY OF GOODS INTO LOCAL AREAS
(AMENDMENT) ACT, 2011I
(Punjab Act No. 25 of 2011)
AN
ACT
79
further to amend the Punjab Tax on Entry of Goods into Local Areas Act, 2000.
BE it enacted by the Legislature of the State of Punjab in the Sixty second Year of the Republic of India, as follows :
1. (1) This Act may be called the Punjab Tax on Entry of Goods Short title and into Local Areas (Amendment) Act, 2011.
(2) It shall be deemed to have come into force on and with effect from the twenty first day of November, 2007.
2. In the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (hereinafter referred to as the principal Act), for the words ́ scheduled goods' wherever occurring, the word 'goods' shall be substituted.
3. In the principal Act, in section 2, in sub-section (2),-
"(dd) 'goods' means the goods notified for the purpose of entry tax under this Act:" and
(b) clause (k) shall be omitted. commencement
Amendment of
2000
Punjab Act 9 of
(a) after clause (d), the following clause shall be added. of 2000 namely :
Amendment in
section 2 of
Punjab Act 9
PUNJAB GOVT GAZ. (EXTRA), NOV. 2 2011 79 (KRTK 11, 1933 SAKA)
PART 1
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS. PUNJAB
Notification
The 2nd November, 2011
No. 38-Leg./2011.—The following Act of the Legislature of the State of Punjab received the as ent of the Governor of Punjab on the 20th October, 2011, is hereby published for general information :-—
THE NJ B F ODS LOCAL AREAS
(AMENDMENT) ACT, 201]
njab ct o. f 011) r e nj nt oods ocal reas Act, 2000.
BE it h egislat re h State of Punjab in the Sixty- ec ea th epubli India, as fo low —
1. ) i c alled the Punjab Tax on Entry of Goods Short title and commencemen
into (A endment) Act, 2
(2) It sh l b deem to h com into force on and with effect from the tw firs day o N ber, 2 07.
Amendment of
2 In the P T x on Entry of Goods into cal Areas Act, 2000 nig) (he ft r referred to as the p in l A t for the w sche g ds" 2990 w oc , the w d 'goods' shall be substituted.
vo. 3 . : : rv __
Amendment in
3. Inthe princ p A , in section 2, in sub se io (2), e
) Punjab Act ©
(a) after clause (d), the following clause shall be added, of 2000 nam y i—
~ tH a A
N . I. f
"(dd) 'goo s' m ans the g od s notified for the purpose o entry tax under this A t,"
and
(b) clause (k) sha be om ted
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PUNJAB GOVT GAZ. (EXTRA.), NOV. 2, 2011
11. 1933 SAKA) (KRTK
80
4. In the principal Act, for section 3-A, the following section shall be Substitution of substituted, namely
*3-A. Notwithstanding anything contained in sub-sections (), (2) Levy of tax on and (3) of section 3, there shall be levied a tax certain goods
under this Act on entry of goods into local areas at
such rates, as may be specified from time to time by the State Government by notification in the Official Gazette, even if the tax is payable on those goods under the Punjab Value Added Tax Act, 2005or the Central Sales Tax Act, 1956 and in respect of those goods, the provisions of sub-section (5) of section 3, shall not apply. Such tax shall be payable and paid by the dealer in the manner as may be prescribed :
Provided that the State Government may, exempt any class
of goods or persons from the payment of tax under this Act, subject to such conditions, as may be prescribed.".
5. In the principal Act, in section 4,
(a) in sub-section (), for the words "fails to pay the tax", the words fails to pay the tax and penalty" shall be substituted;
(b) for sub-section (2), the following sub-section shall be substituted, namely :
"(2) If the officer referred to in sub-section (), is satisfied that the person carrying the goods willfully failedto pay the tax, he may after giving the person a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the tax payable, a sum to be calculated at the rate of fifty per cent of the value of such goods.";
(c) in sub-section (3), for the words "tax or penalty", the words
"tax and penalty" shall be substituted; and Section 3-A of
Punjab Act 9 of
2000
Amendment in section 4 of Punjab Act 9 of 2000.
P NJ B GOVT GAZ. (EXTRA.), NOV. 2. 2011 80
(KR K 11. 1933 S KA)
4. Inthe principal ct, for section 3-A, the following section shall be Substittior of section ol
substituted, namely :—
jection 3A of
2000
3-A. Notwithstanding anything contained i sub-sections (7), (2) Levy of tax on and (3) of section 3, there shall be levied a tax certain 200s. der t is ct on entry of goods into local areas at h rates, as ay e pecified me t time b the State overnment notification in Official Gazette, en if t e t x is ayable se ods nder unjab alue dded a ct,
2005 or the entral ales a ct, 6 respect of those goods, the provisions of sub-section (5) of section 3, shall not apply. Such tax shall be payable and paid by the dealer in the anner ay r scri d :
r i ed t t t overnment ay, pt
of goods or persons from the payment of tax under this Act, subject to conditions, as a prescribed."
. n cipal Act, in section 4,— Amendment in ion
Punjab Act 9
n -secti n 1), h or s " il to the tax", the of 2000. or s "fails the tax and penalty" shall be substituted ; b - cti n (2), the following sub-section shall be s stit ted, ely —
"(2) If the officer re e e to in su t (1), is s s e th the p so c y n the g wil ly fai led to
p y the tax he m a e g v ng the p so a reaso le
o ort nit h d rect him to pay by way o f penalty
in ad o to the tax p ble, a sum to be ca c at the
rate o fifty p ce o the v u o such g ds.";
(c) in sub o (3 , for the w "tax or p lty"
, the words
"tax and al " sh ll be su t t d ; and
2
PUNJAB GOVT GAZ. (EXTRA.), NOV. 2. 2011
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(d) for sub-section (4), the foilowing sub-section shall be substituted, namely
"(4) If the amount of tax and penalty or both, as the case may be, referred to in sub-section (3), is not paid by the importer within a period of sixty days from the date of the order levying tax and penalty, the officer concerned shall have the power to sell the goods by public auction in the prescribed manner. The remainder amount, if any, left after the recovery of tax or penalty or both, as the case may be, and after deducting the expenses on auction, shall be refundable to the persons concerned,".
GOBINDER SINGH,
Secretary to Government of Punjab, Department of Legal and Legislative Affairs.
Z. (EXTRA.), NOV. 2. 201]
(KRT 11, A)
(d) for -secti n ), h l owi -secti n hall substituted, namely :—
"(4) I h ount a nalt t , h c , o n -secti n ), t h importer within a period of sixty days from the date of the order levying tax and penalty, the officer concerned shall have the power to sell the goods by public auction in the prescribed manner. The remainder amount, if any, left after the recovery of tax or penalt or both, as the case a be, and after deducting the expenses on auction, shall be refundable to the s concerned."
BI E H,
ecretary o over ent njab, epart ent egal egislati e f airs.
3