jkti=] fgekpy izns'k

fgekpy

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

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

f”keyk]

f”keyk] 'kfu

'kfu

'kfuokj

okj

okj 7 ebZ

ebZ

ebZ] 2011

2011

2011@17 oS'kk[k]

oS'kk[k]

oS'kk[k] 1933

1933

fgekpy izns'k ljdkj

fof/k foHkkx

vf/klwpuk

f'keyk] 6 ebZ] 2011

la[;k% ,y0,y0vkj0&Mh0¼6½&7@2011&yst

la[;k% ,y0,y0vkj0&Mh0¼6½&7@2011&yst-&&

&&fgekpy izns'k dh jkT;iky] Hkkjr ds lafo/kku ds

vuqPNsn 200 ds v/khu iznRr 'kfDr;ksa dk iz;ksx djrs gq, fnukad 05&05&2011 dks vuqeksfnr fgekpy

izns'k ewY; ifjof/kZr dj ¼la'kks/ku½ fo/ks;d] 2011 ¼2011 dk fo/ks;d la[;kad 7½ dks o"kZ 2011 ds

vf/kfu;e la[;kad 29 ds :i esa lafo/kku ds vuqPNsn 348 ¼3½ ds v/khu mlds vaxzsth izkf/kd`r ikB lfgr

fgekpy izns'k jkti= ¼vlk/kkj.k½ esa izdkf'kr djrh gSa A

vkns'k }kjk]

vorkj pUn Mksxjk]

iz/kku lfpo ¼fof/k½]

fgekpy izns'k ljdkj A

24&jkti=@2011&7&5&2011

¼613½

614

jkti=] fgekpy izns'k] 7 ebZ] 2011@17 oS'kk[k] 1933

2011 dk vf/kfu;e la[;kad 29

fgekpy izns”k ewY; ifjof/kZr d

fgekpy izns”k ewY; ifjof/kZr dj ¼la”kks/ku½

j ¼la”kks/ku½

j ¼la”kks/ku½ vf/kfu;e

f/kfu;e

f/kfu;e 2011

2011

¼jkT;iky egksn;k }kjk rkjh[k 5 ebZ

kT;iky egksn;k }kjk rkjh[k 5 ebZ

kT;iky egksn;k }kjk rkjh[k 5 ebZ] 2011

2011

2011 dks ;Fkk vuqeksfnr

dks ;Fkk vuqeksfnr

dks ;Fkk vuqeksfnr½

fgekpy izns”k ewY; ifjof/kZr dj vf/kfu;e] 2005 ¼2005 dk vfèkfu;e la[;kad 12½ dk vkSj

la”kks/ku djus ds fy, vf/kfu;e

f/kfu;e

f/kfu;e A

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

vf/kfu;fer gks %&&

1- laf{kIr uke

laf{kIr uke

laf{kIr uke-&&

&&bl vf/kfu;e dk laf{kIr uke fgekpy izns”k ewY; ifjof/kZr dj ¼la”kks/ku½

vf/kfu;e] 2011 gSA

2- /kkjk 6 dk la'kks/ku

/kkjk 6 dk la'kks/ku

/kkjk 6 dk la'kks/ku-&&

&&fgekpy izns”k ewY; ifjof/kZr dj vf/kfu;e] 2005 ¼2005 dk 12½

¼ftls blesa blds i”pkr~ ßewy vf/kfu;eÞ dgk x;k gS½ dh /kkjk 6 dh mi/kkjk ¼1½ ds [k.M ¼x½ ds

Ik”pkr~ fuEufyf[kr [k.M ¼?k½ vUr%LFkkfir fd;k tk,xk] vFkkZr~%&&

Þ¼?k½ vuqlwph ^³^ ds f}rh; LrEHk esa fofufnZ’V eky dh ckcr foØ; ds izR;sd Lrj ¼IokbaV½

ijAÞA

3- /kkjk 10 dk la

/kkjk 10 dk la

/kkjk 10 dk la'kks/ku

'kks/ku

'kks/ku-&&

&&ewy vf/kfu;e dh /kkjk 10 esa] ßvkSj ^?k^Þ “kCn] fpUg vkSj v{kj ds

LFkku ij ^^] ^?k^ ;k ^³^Þ fpUg] v{kj vkSj “kCn j[ks tk,axsA

4- vuqlwph ^³* dk var%LFkkiu

vuqlwph ^³* dk var%LFkkiu

vuqlwph ^³* dk var%LFkkiu-&&

&&ewy vf/kfu;e ls layXu vuqlwph ^?k^ ds Ik”pkr~ fuEufyf[kr

vuqlwph ^³^ vUr%LFkkfir dh tk,xh] vFkkZr~%&&

ßvuqlwph ^³^

¼/kkjk 6 dh mi/kkjk ¼1½ dk [k.M ¼?k½ ns[ksa½

fo'ks’k njksa ij djk/ks; eky

Øe la[;k eky

dj dh nj

rEckdw vkSj rEckdw

16 izfr”kr

mRikn ¼chM+h ds flok;½

fcfM+;ka

9-75 izfr”krAÞA

jkti=] fgekpy izns'k] 7 ebZ] 2011@17 oS'kk[k] 1933

615

AUTHORITATIVE ENGLISH TEXT

Act No. 29 of 2011

THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011

(AS ASSENTED TO BY THE GOVERNOR ON 5TH MAY, 2011)

ACT

further to amend the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of

the Republic of India as follows:—

Short title.—This Act may be called the Himachal Pradesh Value Added Tax

(Amendment) Act, 2011.

Amendment of section 6.—In section 6 of the Himachal Pradesh Value Added Tax

Act, 2005 (12 of 2005) (hereinafter referred to as the “principal Act”), in sub-section (1), after

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

“(d) at every point of sale in respect of the goods specified in the second column of

Schedule ‘E’,”.

Amendment of section 10.— In section 10 of the principal Act, for the word, letter

and signs “or ‘D’ ”, the signs, word and letters “, ‘D’ or ‘E’ ” shall be substituted.

Insertion of SCHEDULE 'E'.—After SCHEDULE ‘D’ appended to the principal Act,

the following SCHEDULE ‘E’ shall be inserted, namely:—

“SCHEDULE ‘E’

(See clause (d) of sub-section (1) of section 6)

GOODS TAXABLE AT SPECIAL RATES

Sr. No.

Goods

Rate of Tax

1. 2. 3.

Tobacco and Tobacco

16%

Products, (except beedi)

Beedies

9.75%.”.

616

jkti=] fgekpy izns'k] 7 ebZ] 2011@17 oS'kk[k] 1933

fuokZpu foHkkx

CykWd uEcj 38] ,l0Mh0,0 dEiySDl] dlqEiVh] f”keyk&171009

vf/klwpuk

f'keyk] 06 ebZ] 2011

la[;k% 5&7@2011&bZ,y,u

la[;k% 5&7@2011&bZ,y,u-&&

&&fgekpy izns'k dh jkT;iky foHkkxh; inksUufr lfefr dh

flQkfj'kksa ds vk/kkj ij fuokZpu foHkkx ds uk;c&rglhynkj ¼fuokZpu½@fuokZpu dkuwuxks iks’kd oxZ ds

Jh [;kyh jke] uk;c&rglhynkj ¼fuokZpu½ dks rglhynkj ¼fuokZpu½] Js.kh&I ¼jktif=r½ ds in ij

osrueku 10300-34800/-:i, tek 4400/- :i, xzsM is esa dk;ZHkkj xzg.k djus dh frfFk ls inksUufr ds

lg"kZ vkns'k nsrh gSaA

fgekpy izns'k dh jkT;iky mDr vf/kdkjh dks inksUufr ds QyLo:i ftyk fuokZpu dk;kZy;]

dqYyw esa rglhynkj ¼fuokZpu½ ds fjDr in ds foijhr inLFkkiuk ds Hkh lg’kZ vkns'k nsrh gSA

inksUufr ds QyLo:i mDr vf/kdkjh nks o"kZ dh vof/k ds fy, ifjoh{kk ij jgsaxs] ftldk ,d

o"kZ ls vuf/kd vkSj ,slh vof/k ds fy, foLrkj fd;k tk ldsxk] tSlkfd l{ke izkf/kdkjh fo'ks"k

ifjfLFkfr;ksa esa vkSj fyf[kr dkj.kksa ls vkns'k nsaA

;fn mDr inksUur vf/kdkjh ewy fu;eksa ds fu;e&22(I)(a)(1) ds viokn [k.M] tks fgekpy izns”k

flfoy lsok,a ¼la”kksf/kr osru½ fu;e] 2009 ds fu;e&11 ds lkFk ifBr gS] ds v/khu iwoZ in ij osru c`f)

vftZr djus ds mijkUr~ osru fu/kkZj.k ds bPNqd gksa rks ml n'kk esa rglhynkj ¼fuokZpu½ ds in dk

dk;ZHkkj xzg.k djus dh frfFk ls ,d ekl ds Hkhrj mUgsa foHkkx dks viuk fodYi izLrqr djuk gksxk

vU;Fkk mUgsa mDr fu;e ds v/khu osru fu/kkZj.k dk ykHk ns; ugha gksxkA

gLrk{kfjr@&

lfpo ¼fuokZpu½]

fgekpy izns'k ljdkjA

fu;U=d] eqnz.k rFkk ys[ku lkexzh] fgekpy izns'k] f'keyk&5 }kjk eqfnzr rFkk izdkf'kr