PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013161
(CHTR 19, 1935 SAKA)
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 9th April, 2013
PART I
No. 28-Leg./2013.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the Sth Day ofApril, 2013, is hereby published for general information:
THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT, 2013
(Punjab Act No. 28 of 2013)
AN
further to amend the Punjab Value Added Tax Act, 2005.
ACT
BE it enacted by the Legislature of the State of Punjab in the Sixty fourth Year of the Republic of India as follows:
1. () This Act may be called the Punjab Value Added Tax (Amendment) Act, 2013.
3.
(2) It shall come into force at once.
2. In the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the principal Act), in section 2, after clause ), the following clause shall be inserted, namely:
for,
"ii) *electronic governance" means the use of electronic medium () filing of any form, return, application, declaration or any other document;
(ii) creation retention or preservation of records;
(ii) issue or grant of any form including statutory forms, orders and certificates; and
(iv) receipt of tax, interest, penalty or any other payment or refund of the same through Government treasury or authorized banks.".
Short title and
commencement.
Amendment of
section 2 of
Punjab Act 8 of
2005.
In the principal Act, after section 3, the following section shall be Insertion of new inserted, namely:
Section 3-A in
Punjab Act 8 of
2005.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 09,2013 1
19, 1935 KA)
ENT L I TI E FFAIRS, J
TI CATION
To The 9th April, 2013 No. 28-Leg./2013.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 5th Day of April, 13, ubli ed eneral r ation:-
THE PUNJAB VALUE ADDED TAX (AMENDMENT) ACT, 2013
(Punjab Act No. 28 of 2013)
Surther to end the Punjab Value dded Tax Act, 2005. BE it enacted by the Legislature of the State of Punjab in the Sixty- fourth Year of the Republic of India as follows:-
1 c a ed al
A endment) ct, 13.
(2) It shall e into force at once. h b al ct n er e red o
cipal Act), in section 2, after clause (j), the following clause shall be inserted, namely:-
"(jj) " l ct nic er ance" eans the electronic e , -
(i) filing of any form, return, application, declaration or any ent;
(ii) retention r ati n records;
(iii) issue or grant of any form including statutory forms, r rt t s;
(iv) receipt of tax, interest, penalty or any other payment or refund of the same through Government treasury or h ized b s."
n h i al ct, a o 3, the following section shall be in d, y :-
r title
commencement.
e
2
Amendment of section 8 of Punjab Act 8 of
2005.
Amendment of section 27 of Punjab Act 8 of
2005.
Amendment of section 5l of Punjab Act 8 of
2005.
4.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 09, 2013
(CHTR 19, 1935 SAKA)
"3-A. Implementation of electronic
6.
Notwithstanding anything contained in this Act or the rules made thereunder the commissioner may by an order with the approval of the State Government, implement electronic governance for carrying out the various provisions of the Act and the rules made thereunder.".
governance.
In the principal Act, in section 8, in sub-section (), for the words thirty two paise", the words thirty five paise" shall be substituted. (a)
5. In the principal Act, in section 27, for the words "five per cent"
wherever occurring, the words six per cent" shall be substituted. In the principal Act, in section S1,
in sub-section (), after the words "place or places", the words "or in such manner" shall be inserted;
(b) in sub-section (2),
162
(i) after the words "The owner or person Incharge of", the words the goods or" shall be inserted;
(ii) after the words as are being carried in the goods vehicle", the words or by any other means" shall be inserted; and
(i) in the first proviso, after the words "outside the State in the course of", the words "intrastate or" shall be inserted; (i)
(c) in sub-section (3), after the words the driver or any other person Incharge of the goods", the words "and goods" shall be inserted;
(d) in sub-section (4), excepting the provisos, after the words *The owner or person Incharge of", the words the goods and " shall be inserted; and
(i) after the words the declaration duly verified by him to the owner or person Incharge of", the words "the goods and shall be inserted;
(e) in sub-section (5), after the words "the driver or the owner of", the words the goods and" shall be inserted.".
H.P.S. MAHAL,
0197/4-2013/Pb. Govt. Press, S.A.S. Nagar Secretary to Government of Punjab, Department of Legal and Legislative Affairs. TT Ea Nd
endment
o
nj ct 8
.
en e ion Punjab Act 8 of en en
t 1
nj ct
2005.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 09,2013 162
C 19, A)
" A Notwithstanding anything contained in this Act or the Hp laracrition rules made thereunder the commissioner may by an order governance. With the approval of the State Government, implement electronic governance for carrying out the various provisions of ct a h er "
In the principal Act, in section 8, in sub-section (1), for the words
"thirty two paise", the words "thirty five paise" shall be substituted. ct, on , h or " ve "
wherever occurring, the words " six per cent" shall be substituted.
)
In the principal Act, in section 51 ,- in sub-section (1), after the words "place or places", the words "or in man er" shall inserted; -
in sub-section (2),-
(i) after the ords " ner or person Incharge ", the words " the goods or" shall be inserted;
(ii) after the words "as are being carried in the goods vehicle", the words or by any other means" shall be inserted; and
(iii) in the first proviso, after the words "outside the State in the course of ", the words "intrastate or" shall be inserted; in sub-section (3), after the words "the driver or any other person Incharge of the goods", the words "and goods" shall be inserted; in sub-section (4), excepting the provisos,-
(i) after the words " he ner or person Incharge of ", the words "the goods and " shall be inserted; and
(ii) r ords "the clarati n l erif m o h owner or person Incharge of", the words "the goods and"
shall inserted;
in sub-section (3), after the words "the driver or the owner of ", the ords "the s " shall inserted.".
H.P.S. AHAL,
Secretary to Government of Punjab, Department of Legal and Legislative Affairs. 97/4-2013/Pb. ovt. Press, S.A.S. Nagar
2