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[Cites 0, Cited by 12] [Entire Act]

UT Chandigarh - Section

Section 1 in The Punjab Value Added Tax Act, 2005

1. Throughout the Act,-

(a)for the words "the State of Punjab" and "State" except under:-
(i)Long title;
(ii)Explanation (3) of Section 2(t) (v);
(iii)Explanation (4)(v) of Section 2(t)(v);
(iv)in Section 4 (18); and
(v)in the words 'inter-State' appearing in: -
(a)first proviso to 13(1);
(b)sub-clauses (a) & (b) in clause (2) of section 13;
(c)clause (5) of section 19;
(d)sub-clauses (b) and (d) of clause 1 of section 20;
(e)in first proviso to clause (2) of section 51; and
(f)clause (b) of section 84, wherever they occur, the words "Union Territory of Chandigarh" shall be substituted;
(b)for the words "State Government" except under:-
(i)Section 2(t);
(ii)explanation 4(ix) of section 2(t)(v); and
(iii)section 4(3), wherever they occur, the words "Administrator" shall be substituted;
(c)in Section 86 and 89, for the words "State Government", the words" Union territory of Chandigarh Administration shall be substituted;
(d)after the words "this Act", wherever they occur, the words "as extended to the Union territory of Chandigarh" shall be inserted, and
(e)after the words "the Punjab General Sales Tax Act, 1948" wherever they occur, the words "as extended to the Union territory of Chandigarh" shall be inserted.