H.P. Ordinance No. 8 of 2010.

THE HIMACHAL PRADESH TAX ON ENTRY OF GOODS INTO LOCAL AREA

(AMENDMENT) ORDINANCE, 2010

Dated 13th October, 2010

Promulgated by the Governor of Himachal Pradesh in the Sixty-first Year of the

Republic of India

AN

ORDINANCE

to amend the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010).

WHEREAS the Legislative Assembly of Himachal Pradesh is not in session and the Governor of Himachal Pradesh is satisfied that the circumstances exist which render it necessary for her to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Himachal Pradesh is pleased to promulgate the following Ordinance:-

1. Short title.-

This Ordinance may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Amendment) Ordinance, 2010. (9 of 2010)

2. Amendment of section 4.- In section 4 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (9 of 2010) (hereinafter referred to as the "Principal Act")

(a) in sub-section (1), the second proviso shall be omitted; and

(b) for sub-section (2), the following sub-section shall be substituted, namely:-

"(2) The tax shall be levied on purchase value of a motor vehicle at the rate as specified in Schedule-II of the Act:

Provided that where the purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of the original invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise then by way of purchase, then the purchase value shall be the value or price at which motor vehicle of the kind or quality is sold or is capable of being sold in open market."

3. Omission of section 5.-

Section 5 of the Principal Act shall be omitted.