THE HIMACHAL PRADESH TAX ON ENTRY OF GOODS INTO LOCAL AREA (AMENDMENT) ACT, 2010

Act No. 4 of 2011.

(AS ASSENTED TO BY THE GOVERNOR ON 22ND JANUARY, 2011)

Dated 27th January, 2011

AN

ACT

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

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-first Year of the Republic of India as follows:-

1. Short title and commencement-

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

(2) . It shall be deemed to have come into force on the 13th day of October, 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.

4. Repeal of Ordinance No. 8 of 2010 and savings.-

(1) The Himachal Pradesh Tax on Entry of Goods into Local Area (Amendment) Ordinance, 2010 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.