Section 6 in The Punjab Value Added Tax (Amendment) Act, 2013
6. Amendment of section 51 of Punjab Act 8 of 2005.
- In the principal Act, in section 51, -(a)in sub-section (1), after the words, "place or places", the words "or in such manner" shall be inserted;(b)in sub-section (2), -(i)after the words "The owner or person Incharge of", the words "the goods or" shall be inserted.(ii)after the words "as are being carried in the goods vehicle", the words "or by any other means" shall be inserted, and(iii)in the first proviso, after the words "outside the State in the course of", the words "intrastate or", shall be inserted.(c)in sub-section (3), after the words "the driver or any other person Incharge of the goods", the words "and goods" shall be inserted;(d)in sub-section (4), excepting the provision, -(i)after the words "The owner or person Incharge of", the words "the goods and" shall be inserted; and(ii)after the words "the declaration duly verified by him to the owner or person Incharge of", the words "the goods and" shall be inserted;(e)in sub-section (5), after the words "the driver or the owner of", the words "the goods and" shall be inserted.
