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State of Punjab - Section

Section 5 in The Punjab Cattle Fairs (Regulation) Act, 1967

5. Power of State Government to impose taxes in fair areas.

- The State Government may in such manner and at such rates as may be prescribed, impose in a fair area during the continuance of a cattle fair -
(a)tolls on vehicles entering such area for business purposes; and
(b)octroi duty on goods brought for sale within such area;
Provided that no such duty shall be imposed if the goods have already been subjected to the levy of such duty at the time of their entry into the limits of the local authority in which the fair area is situate.