Section 3(1) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
(1)Subject to the provisions of this Act and the, rules made thereunder, there shall be levied a tax on the entry of the scheduled goods into a local area for consumption, use or sale therein at such rates, as are provided for' such goods under the Punjab General Sales Tax Act, 1948:Provided that in the case of a motor vehicle and its accessories, the tax shall be payable and paid by an importer within fifteen days of its entry into the local area or before an application is made for registration of the motor vehicle under the Motor Vehicles Act, 1988, whichever is earlier, in the manner as may be prescribed:Provided further that no tax shall be levied and collected in respect, of a motor vehicle, which has been registered in any other State or Union Territory under the Motor Vehicles Act, 1988 for a period of fifteen months or more, before the date on which it is registered in the State of Punjab under the Motor Vehicles Act, 1988.
