jkti=] fgekpy izns'k

jkti=] fgekpy izns'k

jkti=] fgekpy izns'k

jkti=] fgekpy izns'k

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

f”keyk]

f”keyk]

f”keyk]

f”keyk] ohj

ohj

ohj

ohjokj]

kj]

kj]

kj] 17171717 ekpZ

ekpZ

ekpZ

ekpZ] 2011

] 2011

] 2011

] 2011@26262626 QkYxqu

QkYxqu

QkYxqu

QkYxqu] 1932

] 1932

] 1932

] 1932

fgekpy izns'k ljdkj

fgekpy izns'k ljdkj

fgekpy izns'k ljdkj

fgekpy izns'k ljdkj

yksd fuekZ.k foHkkx

yksd fuekZ.k foHkkx

yksd fuekZ.k foHkkx

yksd fuekZ.k foHkkx

vf/klwpuk

f”keyk&2] 15 ekpZ] 2011

la[;k%ih

la[;k%ih

la[;k%ih

la[;k%ih-chchchch-MCy;w¼ch½,Q¼5½24@2010

MCy;w¼ch½,Q¼5½24@2010

MCy;w¼ch½,Q¼5½24@2010

MCy;w¼ch½,Q¼5½24@2010-&&

&&

&&

&&;r% fgekpy izns”k ds jkT;iky dks ;g izrhr gksrk gS fd

fgekpy izns”k ljdkj dks ljdkjh O;; ij lkoZtfud iz;kstu gsrq uker xkao v.kw [kqnZ] rglhy o ftyk

gehjiqj] fgekpy izns”k esa ckbZ ikl lMd ds fuekZ.k gsrq Hkwfe vftZr djuh visf{kr gS] vr,o ,rn~ }kjk

;g vf/klwfpr fd;k tkrk gS fd mDr ifj{ks= esa tSlk fd fuEu fooj.kh esa fufnZ’V fd;k x;k gS] mijksDr

iz;kstu ds fy, Hkwfe dk vtZu visf{kr gSA

259&jkti=@2011&17&3&2011

¼9831½

9832

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

2- ;g vf/klwpuk ,sls lHkh O;fDr;ksa dks] tks blls lEcfU/kr gks ldrs gSa] dh tkudkjh ds fy,

Hkw&vtZu vf/kfu;e] 1894 dh /kkjk&4 ds micU/kksa ds vUrxZr tkjh dh tkrh gSA

3-

iwoksZDr /kkjk }kjk iznRr “kfDr;ksa dk iz;ksx djrs gq, jkT;iky] fgekpy izns”k bl le; bl

miØe esa dk;Zjr lHkh vf/kdkfj;ksa muds deZpkfj;ksa vkSj Jfedksa dks bykds dh fdlh Hkh Hkwfe esa izos”k

djus vkSj losZ{k.k djus rFkk ml /kkjk }kjk visf{kr vFkok vuqer% vU; lHkh dk;ks± dks djus ds fy,

lg’kZ izkf/kdkj nsrs gSaA

4- dksbZ Hkh fgrc} O;fDr ftls mDr ifj{ks= esa dfFkr Hkwfe ds vtZu ij dksbZ vkifRr gks rks

og bl vf/klwpuk ds izdkf”kr gksus ds rhl¼30½ fnu dh vof/k ds Hkhrj fyf[kr #i esa Hkw&vtZu lekgrkZ]

yksd fuekZ.k foHkkx ¼e.Mh {ks=½ e.M+h ds le{k viuh vkifRr nk;j dj ldrk gSA

fooj.kh

fooj.kh

fooj.kh

fooj.kh

ftyk

Rkglhy

Xkkao

[kljk uEcj

{ks= ¼duky&ejys esa½

gehjiqj

gehjiqj

v.kw [kqnZ

55

0&11

418@292

0&10

419@292

0&10

420@292

14&9

377@341

1&0

378@341

0&10

379@342

2&0

380@342

1&0

404@381

0&12

405@381

0&4

406@381

0&10

407@381

4&13

dqy fdrk 12

dqy fdrk 12

dqy fdrk 12

dqy fdrk 12

26&9

26&9

26&9

26&9

vkns”k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼yksd fuekZ.k½A

&&&&&&&&

fgekpy izns'k fo/kku lHkk lfpoky;

fgekpy izns'k fo/kku lHkk lfpoky;

fgekpy izns'k fo/kku lHkk lfpoky;

fgekpy izns'k fo/kku lHkk lfpoky;

vf/klwpuk

f'keyk&4] 16 ekpZ] 2011

la[;k%

la[;k%

la[;k%

la[;k% fo0l0&fo&fcy@1&49

fo0l0&fo&fcy@1&49

fo0l0&fo&fcy@1&49

fo0l0&fo&fcy@1&49@2011

@2011

@2011

@2011-&&

&&

&&

&&fgekpy izns'k LFkkuh; {ks= esa eky ds izos'k ij dj

¼la'kks/ku½ fo/ks;d] 2011 ¼2011 dk fo/ks;d la[;kad 5½ tks vkt fnukad 16 ekpZ] 2011 dks fgekpy izns'k

fo/kku lHkk esa iqj%LFkkfir gks pqdk gS] loZ&lk/kkj.k dh lwpukFkZ jkti= esa eqfnzr djus gsrq izsf"kr fd;k

tkrk gS A

vkns'k }kjk]

xkso/kZu flag]

xkso/kZu flag]

xkso/kZu flag]

xkso/kZu flag]

lfpo]

fgekpy izns'k fo/kku lHkkA

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

9833

2011 dk fo/ks;d la[;kad 5

011 dk fo/ks;d la[;kad 5

011 dk fo/ks;d la[;kad 5

011 dk fo/ks;d la[;kad 5

fgekpy izns”k LFkkuh; {ks= esa eky ds

fgekpy izns”k LFkkuh; {ks= esa eky ds

fgekpy izns”k LFkkuh; {ks= esa eky ds

fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij dj ¼la”kks/ku½ foèks;d] 2011

izos”k ij dj ¼la”kks/ku½ foèks;d] 2011

izos”k ij dj ¼la”kks/ku½ foèks;d] 2011

izos”k ij dj ¼la”kks/ku½ foèks;d] 2011

¼fo/kkulHkk esa iqj%LFkkfir :i esa½

fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij dj vf/kfu;e] 2010 ¼2010 dk vf/kfu;e la[;kad

9½ dk vkSj la”kks/ku djus ds fy, fo/ks;d

fo/ks;d

fo/ks;d

fo/ks;dA

Hkkjr x.kjkT; ds cklBoas o’kZ esa fgekpy izns”k fo/kku lHkk }kjk fuEufyf[kr :i esa ;g

vfèkfu;fer gks %&&

1- laf{kIr uke vkSj izkjEHk

laf{kIr uke vkSj izkjEHk

laf{kIr uke vkSj izkjEHk

laf{kIr uke vkSj izkjEHk-&&

&&

&&

&&¼1½ bl vf/kfu;e dk laf{kIr uke fgekpy izns”k LFkkuh; {ks= esa

eky ds izos”k ij dj ¼la”kks/ku½ vf/kfu;e] 2011 gSA

¼2½ ;g 22 tuojh] 2011 ls izo`Rr gqvk le>k tk,xkA

2- /kkjk 3 dk la”kks/ku

/kkjk 3 dk la”kks/ku

/kkjk 3 dk la”kks/ku

/kkjk 3 dk la”kks/ku-&&

&&

&&

&&fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij dj vfèkfu;e] 2010

¼2010 dk 9½ ¼ftls blesa blds Ik”pkr~ ßewy vf/kfu;eÞ dgk x;k gS½ dh /kkjk 3 esa]&&

¼d½ mi/kkjk ¼3½ ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~%&&

^^¼3½ izR;sd O;kSgkjh tks fdlh Hkh eky dks fofuekZ.k] izlaLdj.k] laifjorZu] QqVdj dke]

laetu ;k eky dh iSfdax ds fy, LFkkuh; {ks= esa ykrk gS vkSj ,slk eky ewY; ifjof/kZr dj

foØ;ksa ls vU;Fkk jkT; ds Hkhrj foØhr fd;k tkrk gS ;k varjjkfT;d foØ; ds Øe esa ls

vU;Fkk ;k Hkkjr ds jkT;{ks= ds ckgj fu;kZr ds Øe esa jkT; ls ckgj Hkstk tkrk gS] rks og

bl vf/kfu;e ds v/khu dj ds lank; ds fy, nk;h gksxkA**( vkSj

¼[k½ mi/kkjk ¼4½ ds [k.M ¼iii½ ds Ik”pkr~ fuEufyf[kr u;k [k.M vUr%LFkkfir fd;k tk,xk]

vFkkZr~ %&&

^^¼iii-d½ vuqlwph&2 esa fofufnZ’V ,slk eky] ftls LFkkuh; {ks= esa izos”k ds Ik”Pkkr~ fofuekZ.k]

izlaLdj.k] laifjorZu] QqVdj dke] laetu ;k eky dh iSfdax ds fy, mi;ksx esa ;k miHkksx

esa yk;k tkrk gS vkSj ,slk eky vUrjjkfT;d foØ; ds Øe esa ;k Hkkjr ds jkT;{ks= ds ckgj

fu;kZr ds Øe esa] foØ; }kjk jkT; ls ckgj Hkstk tkrk gS;”A

3- ubZ /kkjk 6&d dk vUr%LFkkiu

ubZ /kkjk 6&d dk vUr%LFkkiu

ubZ /kkjk 6&d dk vUr%LFkkiu

ubZ /kkjk 6&d dk vUr%LFkkiu-&&

&&

&&

&&ewYk vf/kfu;e dh /kkjk 6 ds Ik”pkr~ fuEufyf[kr ubZ /kkjk

vUr%LFkkfir dh tk,xh] vFkkZr~%&&

ß6&d- dj dk lank; vkSj foojf.k;kWa¡-&&¼1½ izR;sd jftLVªhd`r O;kSgkjh] ,sls ekl ds volku ls

iUnzg fnu ds Hkhrj vkSj ,slh jhfr esa] ,slh fof”kf’V;ksa ls vUrfoZ’V tSlh fofgr dh tk,a] ekfld

fooj.kh izLrqr djsxk A

¼2½ mi/kkjk ¼1½ ds v/khu fooj.kh nkf[ky djus ls iwoZ O;kSgkjh] iwoZorhZ ikf{kd vof/k ds fy,

ikf{kd vk/kkj ij ns; dj dh iw.kZ jde tek djsxk vkSj ,sls dj ds lank; dk lcwr fu/kkZj.k

izkf/kdkjh dks izLrqr djsxk A

¼3½ ;fn O;kSgkjh fcuk fdlh i;kZIr gsrqd ds mi/kkjk ¼1½ ds v/khu ekfld foojf.k;ka¡ izLrqr djus

esa vlQy jgrk gS] rks og ,slh fooj.kh dks izLrqr djus esas gq, foyEc ds fy, nl fnu rd lkS

#Ik, izfrfnu ds cjkcj dh jkf”k “kkfLr Lo:i lanŸk djus ds fy, nk;h gksxk] ftlds Ik”pkr~ tc

9834

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

rd O;frØe tkjh jgrk gS] “kkfLr ikap lkS :i, izfrfnu gksxh( ijUrq tgka dksbZ Hkh dj lans;

ugha gS] rks ,slh “kkfLr izR;sd fooj.kh ds fy, ikap lkS #i, ls vf/kd ugha gksxh A

¼4½ ;fn O;kSgkjh fcuk fdlh i;kZIr gsrqd ds] mi/kkjk ¼2½ ds micUèkksa dh vis{kkvksa dk vuqikyu

djus esa vlQy jgrk gS] rks vk;qDr ;k fgekpy izns”k ewY; ifjof/kZr dj vf/kfu;e] 2005 dh

/kkjk 3 dh mièkkjk ¼1½ ds v/khu mldh lgk;rk ds fy, fu;qDr dksbZ vU; O;fDr] ,sls O;kSgkjh

dks lquokbZ dk ;qfDr;qDr volj nsus ds Ik”pkr~] mls ns; dj dh jde ds ipkl izfr”kr ds

cjkcj dh jkf”k “kkfLr Lo:i lanŸk djus dk funs”k ns ldsxkAÞA

4- /kkjk 7 dk Lka”kks/ku

/kkjk 7 dk Lka”kks/ku

/kkjk 7 dk Lka”kks/ku

/kkjk 7 dk Lka”kks/ku-&&

&&

&&

&&ewYk vf/kfu;e dh /kkjk 7 dh mi/kkjk ¼1½ esa fo|eku [k.M ¼x½ ds

Ik”pkr~ fuEufyf[kr u;k [k.M vUr%LFkkfir fd;k tk,xk] vFkkZr~%&&

ß¼xx½ eky dk ewY; tks fofuekZ.k] izlaLdj.k] laifjorZu] QqVdj dke] laetu ;k iSfdax ds Ik”pkr~

vUrjjkfT;d foØ; ds Øe esa ;k Hkkjr ds jkT;{ks= ds ckgj fu;kZr ds Øe esa jkT; ls ckgj

Hkstk tkrk gS;”A

5- /kkjk 8 dk la'kks/ku

/kkjk 8 dk la'kks/ku

/kkjk 8 dk la'kks/ku

/kkjk 8 dk la'kks/ku-&&

&&

&&

&&ewy vf/kfu;e dh /kkjk 8 esa]&&

¼d½ ßtc fdlh O;kSgkjhÞ “kCnksa ls iwoZ ß¼1½Þ fpUg vkSj vad j[kk tk,xk( vkSj

¼[k½ bl izdkj iqu% la[;k¡fdr mi/kkjk ¼1½ ds fo|eku ijUrqd ds Ik”Pkkr~ fuEufyf[kr ubZ mi/kkjk

vUr%LFkkfir dh tk,xh] vFkkZr~%&&

Þ¼2½ tgka izos”k dj] vuqlwph&2 esa fofufnZ’V eky ds ewY; ij lans; gks x;k gS vkSj ,sls eky

dks fofuekZ.k] izlaLdj.k] laifjorZu] QqVdj dke] laetu ;k iSfdax esa mi;ksx esa yk;k tkrk

gS vkSj vUrjjkfT;d foØ; ds }kjk ;k Hkkjr ds jkT;{ks= ds ckgj fu;kZr ds Øe esa jkT; ls

ckgj Hkstk tkrk gS] rks O;kSgkjh] jkT; ds Hkhrj ;k vUrjjkfT;d foØ; ;k Hkkjr ds jkT;{ks=

ds ckgj fu;kZr esa fd, x, ewY; ifjof/kZr dj foØ;ksa ds vkorZ ds vuqikr esa bl vfèkfu;e

ds v/khu dj dh eqtjkZj ¼lSV&vkQ½ dk gdnkj gksxkAÞA

6- 2011 ds vè;kns”k la[;kad

2011 ds vè;kns”k la[;kad

2011 ds vè;kns”k la[;kad

2011 ds vè;kns”k la[;kad 1 dk fujlu vkSj O;ko`fÙk;kWa¡

1 dk fujlu vkSj O;ko`fÙk;kWa¡

1 dk fujlu vkSj O;ko`fÙk;kWa¡

1 dk fujlu vkSj O;ko`fÙk;kWa¡-&&

&&

&&

&&¼1½ fgekpy izns”k LFkkuh; {ks= esa

eky ds izos”k ij dj ¼la”kksèku½ v/;kns”k] 2011 dk ,rn~}kjk fujlu fd;k tkrk gS A

¼2½ ,sls fujlu ds gksrs gq, Hkh bl izdkj fujflr v/;kns”k ds v/khu dh xbZ dksbZ ckr ;k dh xbZ

dksbZ dkjZokbZ bl vf/kfu;e ds rRLFkkuh mica/kksa ds v/khu dh xbZ le>h tk,xh A

&&&&&&&&&

&&&&&&&&&

&&&&&&&&&

&&&&&&&&&

mn~ns”;ksa vkSj dkj.kksa dk dFku

mn~ns”;ksa vkSj dkj.kksa dk dFku

mn~ns”;ksa vkSj dkj.kksa dk dFku

mn~ns”;ksa vkSj dkj.kksa dk dFku

fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij dj vf/kfu;e] 2010 ds izorZu esa vkus ij

O;kSgkfj;ksa dks foojf.k;ksa ds ek/;e ls dj tek djuk vuqKkr djus vkSj mUgsa dj ds nkf;Ro dk eqtjkZj

¼lSV vkWQ½ vuqKkr djus ds fy, vf/kfu;e ds dfri; mica/kksa dks ljy cukus dh vko”;drk vuqHko dh

xbZ gS A cSfj;jksa ij izos”k dj ds laxzg.k ls cSfj;jksa ij VªSfQd esa fuf”pr :i ls o`f) gqbZ gS] ftl

dkj.k vck/k ;krk;kr esa ck/kk vk jgh gS A vkS|ksfxd fudk;ksa vkSj O;kikfjd leqnk;ksa ds fofHkUu laxeksa us

Hkh foojf.k;ksa ds ek/;e ls mUgsa dj tek djus dks vuqKkr djus ds fy, vH;kosnu fd, gSa] D;ksafd mUgsa

jkT; esa izos”k ds LFky vFkkZr~ cSfj;jksa ij vlqfo/kktud le; ds nkSjku udnh ys tkuk dfBu gksrk gS A

blds vfrfjDr fo”ks’kr;k fofuekZ.k lsDVj ds fy, jkT; esa Ik;kZIr foi.ku volj ugha gSa vkSj bl izdkj

mRikfnr vf/kdka”k eky dks jkT; ls ckgj fofHkUu cktkjksa esa Hkstk tkuk visf{kr gksrk gS] ftlls dM+h

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

9835

izfrLi/kkZ gks tkrh gS A blfy, jkT; esa fofufeZr eky dks izfrLi/kkZRed cuk, j[kus ds vk”k; ls vkSj

fofuekZ.k lsDVj esa muds vU; jkT;ksa esa izfrif{k;ksa ds lkFk izfrLi/kkZ ds fy,] vko”;d lqfo/kk miyC/k

djokus gsrq mDr vf/kfu;e dks la”kksfèkr dj jkT; esa fd, x, foØ;ksa ¼tgka ij ewY; ifjof/kZr dj jkT;

dks izksn~Hkwr gksrk gS½ vUrjkZT;h; foØ; ¼tgka jkT; dks ,d izfr”kr dsUnzh; foØ; dj izksn~Hkwr gksrk gS½

jkT; {ks= ls ckgj fu;kZr~ ¼fu;kZr dks izfrLi/kkZRed cuk, j[kus ds fy,½ ds vkuqikfrd eqtjkZj ¼lSV&vkWQ½

ds fy, fo”ks’k micaèk djus dk fofu”p; fd;k x;k gSA

D;ksafd fo/kku lHkk l= esa ugha Fkh vkSj fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij dj

vf/kfu;e] 2010 esa la”kks/ku fd;k tkuk vfuok;Z gks x;k Fkk] blfy,] fgekpy izns”k dh jkT;iky }kjk]

Hkkjr ds lafo/kku ds vuqPNsn 213 ds [k.M ¼1½ ds v/khu fgekpy izns”k LFkkuh; {ks= esa eky ds izos”k ij

dj ¼la”kks/ku½ v/;kns”k] 2011 ¼2011 dk fgekpy izns'k v/;kns”k la[;kad 1½ 22 tuojh] 2011 dks

iz[;kfir fd;k x;k Fkk] ftls jkTki=] fgekpy izns”k esa 22 tuojh] 2011 dks izdkf”kr fd;k x;k Fkk A

vc mijksDr v/;kns”k dks fu;fer vf/kfu;fefr }kjk izfrLFkkfir fd;k tkuk visf{kr gSA

;g fo/ks;d mi;ZqDr v/;kns”k dks fcuk fdlh mikUrj.k ds izfrLFkkfir djus ds fy, gSA

¼izse dqekj /kwey½

¼izse dqekj /kwey½

¼izse dqekj /kwey½

¼izse dqekj /kwey½

eq[; eU=h A

f”keyk %

Rkkjh[k %------------------] 2011

&&&&&&&&&

&&&&&&&&&

&&&&&&&&&

&&&&&&&&&

foRrh; Kkiu

foRrh; Kkiu

foRrh; Kkiu

foRrh; Kkiu

fo/ks;d ds micU/k vf/kfu;fer gksus ij fo|eku ljdkjh rU= ds ek/;e ls izofrZr fd, tkus gSa

vkSj blls dksbZ vfrfjDr O;; vUroZfyr ugha gksxk A

&&&&&&&&&

izR;k;ksftr fo/kku lEcU/kh Kkiu

izR;k;ksftr fo/kku lEcU/kh Kkiu

izR;k;ksftr fo/kku lEcU/kh Kkiu

izR;k;ksftr fo/kku lEcU/kh Kkiu

&&”kwU;&&

&&&&&&&&&&

AUTHORITATIVE ENGLISH TEXT

Bill No. 5 of 2011

THE HIMACHAL PRADESH TAX ON ENTRY OF GOODS INTO LOCAL AREA

(AMENDMENT) BILL, 2011

(AS INTRODUCED IN THE LEGISLATIVE ASSEMBLY)

9836

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

A

BILL

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-second 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, 2011.

(2) It shall be deemed to have come into force on 22nd day of January, 2011.

2.

Amendment of section 3.—In section 3 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) for sub-section (3), the following sub-section shall be substituted, namely:—

“(3) Every dealer who brings any goods into local area for use in manufacturing,

processing, conversion, job-work, assembling or packing of goods and such goods

sold inside the State otherwise than Value Added Tax sales or sent outside the State

otherwise than in the course of inter-state sale or in the course of export out of

territory of India, shall be liable to pay tax under this Act.”; and

(b) in sub-section (4), after clause (iii), the following new clause shall be inserted, namely:—

“(iii-a) in respect of goods specified in Schedule–II, which after entry into local area are

used or consumed in manufacturing, processing, conversion, job-work, assembling or

packing of goods and such goods are sent outside the State by way of sale in the course of

inter-state sale or in the course of export out of territory of India;”.

3. Insertion of new section 6-A.—After section 6 of the principal Act, the following new

section shall be inserted, namely:—

“6-A. Payment of tax and returns.— (1) Every registered dealer shall furnish monthly

return within 15 days from the expiry of such month and in such manner containing such

particular as may be prescribed.

(2) Before filing of return under sub-section (1), a dealer shall deposit full amount of tax due

on fortnightly basis for the period of preceding fortnight and shall furnish the proof of payment of

such tax to the Assessing Authority.

(3) If a dealer fails without sufficient cause to furnish the monthly returns under sub-section (1),

he shall be liable to pay, by way of penalty, a sum equal to Rs. 100 per day for delay in furnishing such

return upto ten days, where after the penalty shall be Rs. 500 per day till the default continues; provided

that where no tax is payable, such penalty shall not exceed Rs. 500 for every return.

(4) If a dealer fails without sufficient cause to comply with the requirements of provisions of

sub-section (2), the Commissioner or any other person appointed to assist him under sub-section (1)

jkti=] fgekpy izns'k] 17 ekpZ] 2011@26 QkYxqu] 1932

9837

of section 3 of Himachal Pradesh Value Added Tax Act, 2005, may, after giving such dealer a

reasonable opportunity of being heard, direct him to pay, by way of penalty, a sum equal to 50

percentum of the amount of tax due.”.

4.

Amendment of section 7.—In section 7 of the principal Act, in sub-section (1), after

existing clause (c), the following new clause shall be inserted, namely:—

“(cc) the value of goods which after manufacturing, processing, conversion, job-work,

assembling or packing are sent outside the State in the course of inter-state sale or in the

course of export out of the territory of India;”.

5. Amendment of section 8.—In section 8 of the principal Act,—

(a) before the words “Where entry tax”, the signs and figure “(1)” shall be inserted; and

(b) after existing proviso to sub-section (1) as so renumbered, the following new sub-

section shall be inserted, namely:—

“(2) where entry tax has become payable on the value of goods specified in

Schedule-II and such goods are used in manufacture, processing, conversion, job-

work, assembling or packing and sent outside the State by way of inter-state sale or

in the course of export out of territory of India, the dealer shall be entitled to a set

off of tax under this Act proportionate to the turnover of Value Added Tax sales

made within State or inter-state sale or export out of territory of India.”.

6.

Repeal of Ordinanance No. 1 of 2011 and savings.—(1) The Himachal Pradesh Tax

on Entry of Goods into Local Area (Amendment) Ordinance, 2011 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.

___________

STATEMENT OF OBJECTS AND REASONS

Since, coming into operation of the Himachal Pradesh Tax on Entry of Goods into Local

Area Act, 2010, necessity has been felt to streamline certain provisions of the Act by allowing the

dealers to deposit tax by way of returns and allow them set off of tax. The collection of entry tax at

barrier has definitely added to traffic congestion at the barrier thereby impeding free flow of traffic.

Various Associations of Industrial bodies and trading communities has also represented to allow

them to deposit tax by way of returns as it is difficult to carry cash during odd hours up to the point

of entry in the State i.e. barriers. Further, manufacturing sector, in particular, does not have

sufficient marketing opportunities within State and most of the goods so produced are required to

be sent to various markets outside the State which make competition very tough. Therefore, in

order to keep goods manufactured in the State competitive and to provide necessary edge to

manufacturing sector to compete with their counter parts in other States, it has been decided to

make specific provisions of set off proportionate to the sales made within State (where VAT

accrues to the State), inter-State sale (where 1% CST accrues to the State) and export out of the

territory of India (to keep exports competitive) by amending the Act ibid.

Since, the Legislative Assembly was not in session and amendments in the Himachal

Pradesh Tax on Entry of Goods into Local Area Act, 2010 had to be made urgently, therefore, the

Himachal Pradesh Tax on Entry of Goods into Local Area (Amendment) Ordinance, 2011 (H.P.

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Ordinance No. 1 of 2011) was promulgated under clause (1) of article 213 of the Constitution of

India by the Governor of Himachal Pradesh on 22nd January, 2011, which was published in the

Rajpatra, Himachal Pradesh on 22nd January, 2011. Now, the said Ordinance is required to be

replaced by a regular enactment.

This Bill seeks to replace the said Ordinance without modification.

(PREM KUMAR DHUMAL)

Chief Minister.

SHIMLA:

The …………2011.

___________

FINANCIAL MEMORANDUM

The provisions of the Bill when enacted are to be enforced through the existing Government

machinery and no additional expenditure will be involved.

___________

MEMORANDUM REGARDING DELEGATED LEGISLATION

—Nil—

_____________

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