Section 21A in Himachal Pradesh Passengers and Goods Taxation Act, 1955
21A. [ Power to amend Schedule. [Section 21-A Inserted vide Act No. 1 of 1997 w.e.f. 1.10.1996.]
(1)The State Government may, [***] by notification, add to or delete therefrom any goods specified in column (2) of the Schedule or amend the rate of additional goods tax specified in column (3) thereof and thereupon the said [Schedule-II] [Substituted for the word 'Schedule' vide Act No. 20 of 1997 w.e.f. 14-8-1997.] shall stand amended accordingly:Provided that the rate of the additional goods tax shall not be increased at any one time by more than 50% of the rate specified in the [Schedule-II] [Substituted for the word 'Schedule' vide Act No. 20 of 1997 w.e.f. 14-8-1997.].(2)Every notification issued under sub-section (1) shall, as soon as may be, after it is issued, be laid on the Table of the Legislative Assembly.]
