Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

Lok Sabha Debates

Discussion On The Motion For Consideration Of Punjab General Sales Tax (As In ... on 29 November, 2005

> Title : Discussion on the motion for consideration of Punjab General Sales Tax (As in force in the Union Territory of Chandigarh) Repeal Bill, 2005.

MR. CHAIRMAN :  The House will now take up item No. 13, namely, Punjab General Sales Tax Repeal Bill, 2005.

THE MINISTER OF STATE IN THE MINISTRY OF HOME AFFAIRS      (SHRI S. REGUPATHY):  On behalf of Shri Shivraj V. Patil, I beg to move:

“That the Bill to repeal the Punjab General Sales Tax Act, 1948, as in force in the Union Territory of Chandigarh, be taken into consideration.”               Sir, in order to fall in line with the Government policy on introduction of value-added tax regime on an all-India basis, it is proposed to extend the Punjab Value-Added Tax Act, 2005 to the Union Territory of Chandigarh.  The Punjab Value-Added Tax Act, 2005 came into force in the State of Punjab on 1st April, 2005.  Before the provisions of Punjab Value-Added Act, 2005 are extended to the Union Territory of Chandigarh under Section 87 of the Punjab Reorganisation Act, 1966, it is necessary to repeal the Punjab General Sales Tax Act, 1948 as in force in Chandigarh through a Parliamentary Act.
 
MR. CHAIRMAN:  Motion moved:
“That the Bill to repeal the Punjab General Sales Tax Act, 1948, as in force in the Union Territory of Chandigarh, be taken into consideration.”               Now, Shri Avinash Rai Khanna may initiate the discussion.
श्री अविनाश राय खन्ना महोदय, चंडीगढ़ में वैट लागू हो, इसलिए माननीय मंत्री जी ने यह बिल पेश किया है। वैट एक ब्रोड टैक्स पालिसी है। इस संबंध में दो-तीन बातों को ध्यान में रखना आवश्यक था।
सबसे पहली बात, सभी राज्यों में एक जैसी टैक्स प्रणाली हो और जो लोकल टैक्स हैं, उनको धीरे-धीरे कम किया जाए।चंडीगढ़ में जो पंजाब ने टैक्स लगाया है, उसे इंप्लीमेंट करना है। लेकिन क्या पंजाब में वैट लगने के बाद वहां के लोग जो डिफीकल्टीज फेस कर रहे हैं, सरकार ने उनकी तरफ ध्यान दिया है? वैट लगने से पहले वहां पर तीन स्लैब थे- पहला ४ प्रतिशत, दूसरा ८ प्रतिशत और तीसरा १२.५ प्रतिशत। वैट लगने के बाद सरकार ने जो वादा किया था, उसके विपरीत सिर्फ दो ही स्लैब लगाए हैं। एक ४ प्रतिशत और दूसरा १२.५ प्रतिशत।इसका परिणाम यह हुआ कि मेजारिटी आफ द टम्र्स को १२.५ प्रतिशत में दे दिया। पंजाब में लोगों के ऊपर टैक्स का इतना भार है कि वहां पर लोग वैट का काफी विरोध कर रहे हैं। पंजाब के जो आस-पास के राज्य हैं और जिन्होंने वैट लगाया है तथा वहां पर टैक्स रेट कम है, इसलिए पंजाब का व्यापार दूसरे राज्यों में जाना शुरू हो गया है। चंडीगढ़ में वैट लगाने से पहले क्या सरकार ने इससे होने वाली डफिकल्टीज को एसेज किया है? पंजाब के व्यापारी, पंजाब के लोग, पंजाब के इंडस्टि्रयलिट्स, पंजाब के ट्रेडर्स, पंजाब में वैट लागू होने के पश्चात डिफीकल्टीज महसूस कर रहे हैं, क्या इसकी स्टडी करने के लिए कोई कमेटी बनाई गई है?पंजाब में क्या डिफीकल्टीज हैं और कितना टैक्स कलेक्शन हुआ है, क्या इसकी स्टडी की गई है?
मैं एक उदाहरण देना चाहता हूं कि दिल्ली में वुड से बनी हुई चीजों को कंस्ट्रक्शन मैटेरियल की श्रेणी में ला दिया गया है और इस पर ४ प्रतिशत टैक्स लिया जाता है, लेकिन पंजाब में इस पर १२.५ प्रतिशत टैक्स है। अगर पंजाब का इस मैटेरियल पर टैक्स कलेक्शन देखा जाए, तो वह नाम मात्र ही है जबकि दिल्ली में देखा जाए, तो यह बहुत ज्यादा cè[c27]। अगर दिल्ली में देखा जाए तो वह बहुत ज्यादा है। एक आइटम में इतना अन्तर यह दिखाता है क पंजाब में टैक्स उतना ठीक नहीं है, जितना होना चाहिए। इसके विपरीत लोग जो मुश्किलें टैक्स देने में फेस कर रहे हैं, उन्हें दूर करना चाहिए। उन्हें न समय पर फार्म मिलता है, न अफसरों को पता है और न ही जिन्होंने टैक्स देना है उनको पता है कि कैसे टैक्स देना है। ये मुश्किलें पंजाब के लोग फेस कर रहे हैं। वैट के बारे में जो रिफंड होना चाहिए था, उसे लेकर कई मीटिंग्स बार-बार पोस्टपोंड हो रही हैं क्योंकि सरकार को मालूम नहीं है कि रिटर्न कैसे दी जाए? इन सभी समस्याओं को ध्यान में रखते हुए जो चंडीगढ़ में वैट को लागू करना है, उन्हें लागू करने से पहले, इन् सभी समस्याओं को स्टडी करके और समाधान करके चंडीगढ़ में लगाया जाए।
 
SHRI PAWAN KUMAR BANSAL Mr. Chairman, Sir, as you know there is always a resistance to a new move even if it is for the good of the people.  Similarly, in this case, in the absence of dissemination of proper knowledge about the benefits that would ultimately accrue from having a uniform Value Added Tax regime in the country, there was resistance to it in Punjab and there was resistance to it even in Chandigarh. People, particularly the traders, had even agitated against it.  But during the last one year, what we have seen is that people have slowly and slowly accepted this provision of law. 
            People now see the benefits  of having a tax regime like the Value Added Tax.  When I stand here to speak on this, I have before me a letter written by one of the Associations of Chandigarh, called Chandigarh Chemists Association, which urges me to urge the Government to ensure that there is no further delay in doing what we are doing today.  They begin their letter by saying: "Chandigarh has lost its date with VAT"  So, they are eager to have VAT there.  That is the position now.  Therefore, whatever be the reason for not bringing this Repeal Bill earlier which could have paved the way for implementing the VAT in Chandigarh, I would at this stage welcome this measure. 
            I would also like to take this opportunity to urge the Government to not just extend the Punjab Act to Chandigarh.  The difficulty with these Union Territories without legislatures is a peculiar one which a very few people try to understand.  These Union Territories are without legislatures and they are without any popularly elected Government, in whatever form.  Even the Municipal Corporation that we have there does not have any power worth the name.  There is no veritable power with the Municipal Corporation.  There is no way, no mechanism to feel the pulse of the people, excepting having one representative in the Parliament.  There is no mechanism for redressing the grievances of the people. 
           
We get opportunity only once in a while to raise matters regarding these Union Territories.  When any piece of legislation concerning these Union Territories comes to the Parliament, I would certainly like to take this opportunity to make one or two points. 
            Firstly, I would like to speak regarding the VAT itself and then I would speak in general.  As far as VAT is concerned, after the Parliament gives its approval to the Punjab General Sales Tax (As in Force in the Union Territory of Chandigarh) Repeal Bill, 2005, the Government would extend the Punjab Value Added Tax , as it is said, to Chandigarh.  But that Act is the Act of State of Punjab.  In the case of Punjab Municipal Corporation, we have seen that that law was extended as such and we now find many difficulties in our way.  We would have wanted a much better provision, which would reflect the spirit and mandate of the 73rd and 74th Amendments of the Constitution.  Learning from that experience, I would like to urge the Government that before extending the Punjab Value Added Tax Act to the Union Territory of Chandigarh, the Government of India should thoroughly study [r28] it. [r29]  I am happy that now, for the first time in 20 years, the Home Minister’s Advisory Committee on Chandigarh has met. It is this UPA Government which has convened that meeting after that long period and many worthwhile decisions were taken there after a very elaborate discussion. So, maybe, that forum is used or, maybe, some other forum as the Government wishes, but there should a detailed discussion on the pros and cons of that Bill. I would say rather the difficulty in implementing the modalities of the Punjab Act should be discussed before extending it to Chandigarh. But, I think, now because that power would rest with the Government again to fix the slabs of rates – the rates of tax – there should be no difficulty in doing that.  I would like to assure my friend who initiated the discussion on this.  It was a move by that Government but nothing much was done at that time.  But it is not a question of apportioning blame here. We have to see that congenial conditions are created in the country to have a good Value Added Tax regime which should be ultimately for the benefit of the people.  There should be no ambiguity about it; there should be no doubt about it and no unscrupulous element should be able to take any advantage of that. People are willing to pay tax but they do not want harassment. What has happened all these years, ever since Independence, is that the traders, and the people in general also, have faced harassment at the hands of the Inspectors. That care has to be taken.  I am happy that this Government is taking certain determined steps in that direction.  Once we are charting the path of reforms – economic reforms – the Government is conscious of its duties and the difficulties faced by the people. Therefore, in every step that this Government is taking, there is a clear reflection of its determination to do away with the ‘Inspector Raj’, as it is called, so that we have a hassle-free regime of tax laws for the people. Having said that, I would only like to, as I said, seize this opportunity.… (Interruptions)
MR. CHAIRMAN : The repeal is applicable only to the Union Territory.
SHRI PAWAN KUMAR BANSAL : It is extended to Chandigarh Union Territory.  But the repeal would be only in case of Union Territory so that a new law could be extended to the Union Territory.  That is the way. As I said… (Interruptions)
MR. CHAIRMAN: In other part, the Act will be in force till such Act.
SHRI PAWAN KUMAR BANSAL : Acts framed by different State Governments will be in force in their respective States.  In case of the Union Territory of Chandigarh, under the relevant law, that is, the Punjab Reorganization Act, any Act applicable in any other part of the country can be extended to the Union Territory. Extension can be done by a notification but the repeal cannot be done by a notification.  For repeal, you have to come to the Parliament.  That is how we are here in this matter. Normally, it is the Punjab laws.  When Chandigarh was carved out as a Union Territory, all the laws, which were in force in Punjab then, were extended to the Union Territory.  That is how this Punjab General Sales Tax Act is applicable to the Union Territory.  Punjab has now enacted its law, its own   VAT after repealing the General Sales Tax Act. But that is not automatic for Chandigarh.  For Chandigarh, we have to repeal it here, and thereafter, the new law can be extended.  That is the provision.  That is how this matter is here.
So, having said this, I would only like to seize this opportunity to mention one or two more points.  The hon. Minister of State for Home was present at the meeting of the Home Minister’s Advisory Committee for Chandigarh which was held only a month back.  As I said, it was a very valuable meeting.… (Interruptions)
SHRI TATHAGATA SATPATHY (DHENKANAL): Could you just tell us what the people of Chandigarh want because you represent them?
SHRI PAWAN KUMAR BANSAL : I read out. I am sorry, I do not know whether you were present or not.  I read out a letter which I received as an SOS from one of the organizations of the traders from Chandigarh in which they rather expressed their concern that we had got late. They said that they missed their date with VAT. They have said that. Earlier, I had said, I should not have to repeat, there was some resistance but slowly and slowly the people are seeing the benefits of this.
            I would like to take this opportunity to mention one or two more points in the presence of the hon. Minister of State for Home Affairs who deals with the Union Territories.  The Union Territories, without Legislatures, as I said, face a peculiar problem. There is no elected body there of people.  The Union Territories represent a good bit of population, not a negligible portion, but given the things as they stand, the laws have to be made by the Parliament.  Obviously, we all sitting here in the Parliament would not have much time to discuss any matter relating to these Union Territories[mks30] .
   
Therefore, very briefly, I would like to make one or two points. I have already mentioned one point. There is no adequate system of redressal of people’s grievances. The Municipal Corporation Act also needs elaborate changes now. I would request you to repeal that Act also. You should bring a law like this here. After that, frame a piece of legislation for the Municipal Corporation entirely in conformity with the provisions of the 74th Amendment of the Constitution. That was a major thing that was done by the Congress Government then. Somehow, till this date, even in the Union Territories, in the laws relating to the Union Territories, the provisions, the spirit and mandate of the Constitutional amendment do not find manifestation. Therefore, I would only like to suggest one thing here.  I beg to differ with my friends when somebody talks about the need of an Assembly for a Union Territory. I do not say that. What is needed is that there should be a proper forum for airing their grievances. What is needed for Chandigarh is to have a system of Mayor-in-Council for the Union Territory of Chandigarh. The Municipal Corporation Act needs to be amended to provide for a system of Mayor-in-Council.  There should be executive functions assigned to some of the executive Municipal Councillors and only after routing through them should the files go to the Administrator – except, of course, in certain cases where the matters go straight to the Administrator. It is no reflection on anyone. But it is our experience that any non-elected Government cannot be sensitised to the needs, aspirations and the yearnings of the people.  Therefore, there is need of establishing democracy at the grass-root level. This is what Shri Rajiv Randhi had said then that if you want to strengthen democracy at higher levels, you must experience democracy at work at the grass-root level.   We have to move with the times. That provision might have been all right at that time. But today, that provision needs necessary changes to involve the people in governance. What we need is a participatory democracy which Chandigarh does not have so far. There is only one voice in the form of a Member of Parliament who speaks here.
 
            In a non-elected Government, there is always a risk of the authorities believing that what they feel, what they think, what they decide, what they do is right for the people. I do not attribute mala fide intentions on anyone’s part but that is a fallacious presumption. Unless you involve people in the decision-making process, no purpose can be served. Therefore, there is a necessity of somehow ensuring participatory democracy. What we have, to some extent, is the guided or decided democracy in the Union Territory. From that, we have to move to a veritable, participatory democracy.
            There are matters relating to certain things. A decision is taken. For example, we talk of urban renewal here. Therefore, somebody sitting there would feel that urban renewal must mean that anyone, who is sitting on a piece of land, must vacate it. The authority in power would demolish the building under people’s occupation. No relocation is done. Today, the land acquisition price for a hundred square yard in Chandigarh would be Rs. 5000. But the value of that plot would be Rs.10 lakh. Would a person, who is removed from there after demolition, be in a position  to buy land there? Therefore, what must be decided is that without relocation, they should not demolish any structure.
            In this context, I am grateful that this matter came up even before the Chairperson of the UPA. People in difficulty rushed to her. They met the hon. Home Minister as also the hon. Prime Minister when he was in Chandigarh. Instructions to that effect have been passed. But it has to be institutionalised. We must not always depend upon the Land Acquisition Act. We have to see that in a city like this, where the prices have skyrocketed because of the policies of the Government, we must do something. They want hi-tech activities there. In that process, they cannot shunt out the people. The aam admi cannot really be thrown out of the place. For them, you have to do something.
 
            Then, there are problems for employees. There are problems even relating to the amendments to the building by-laws. Delhi has an elected Government. Delhi Government is sensitised to the needs of the people. In a city like this, in a metropolis like this, people’s desire is reflected in the decision of the Government. In a small place like Chandigarh, it is not. Therefore, there is a need to involve the people in some form or the other.
Sir, I will not take much of your time. I have many more things to say. But I am grateful to you for giving me this much time. While supporting the Bill, I would only again urge that we do need to devote some time on governance - I would even urge Parliament to devote some time on the governance of Union Territories.  We have a few Union Territories without Legislatures. There is an absolute necessity – my friends from the other Union Territories have already talked about it - there is absolutely an urgent necessity of discussing the governance of the Union Territories so that their people also feel that glow of Independence, the democracy which we boast of, that is the biggest democracy in the world. Union Territories must not be deprived of that. 
   
SHRI LAKSHMAN SETH Sir, I support the Punjab General Sales Tax Repeal Bill.  This Bill will help the Union Government to introduce VAT in Chandigarh.  Sir, one thing I would like to impress upon is that today the Government of India has not reviewed the result of the VAT.  It is because due to introduction of VAT, the sales tax regime has been abandoned.  Therefore, we need to review whether VAT has benefited our country. It is because almost all the States are under a debt trap.  It is a matter of great regret.  The relationship between the Centre and the States is just like the relationship between a creditor and a borrower.  Even in the small savings, the rate of interest is so high.  That is why, all the States are suffering from the financial crunch.  So, VAT was introduced to mobilise more and more resources.  But I do not know whether this VAT has benefited the States.  This should be reviewed.  In the light of that, I would like to request the Government, through you, to place on the Table of the House the outcome of VAT.  This repealing Bill, particularly the Punjab General Sales Tax Act, will help the Government of India to introduce VAT in Chandigarh. But how much Punjab has been benefited with the introduction of VAT?  This should be studied; this should be reviewed.  It is our impression that due to introduction of VAT, some harassment has taken place, some traders are being harassed because they have to maintain so many papers and documents.  I have been told – I do not know whether it is correct or not – that unless the whole thing is reviewed, it is difficult to say much more. However, we are receiving some complaints from small traders because of the introduction of VAT.  They have been victims of harassment.  I think the main regime for introduction of VAT to make the society a hassle-free society.  It is for consideration whether this introduction of VAT has benefited the States and traders.  Suddenly, the State Government should have an opportunity to mobilise the resources. Otherwise, they will not be free from the debt.  That is why, I think, this aspect should be taken into consideration.  So, I do not prolong much.
 
            I think one important issue has been raised by our hon. colleague Mr. Bansal that ‘yes’, Chandigarh should have a glow of democratic form of governance, and it should be introduced in a manner that the contribution of the people in the form of governance is ensured.  Otherwise, the dream of the Constitution-makers – architects of the Constitution – will not be translated into practice.  So, while discussing the repealing of Punjab General Sales Tax Act and introduction of VAT in the Union Territory of Chandigarh, we must also take into consideration how much we can give democracy to the people of Chandigarh. This process should be started and discussed in a proper form on the floor of the House. However, at the same, time, I think this is not the proper forum to discuss all the issues because we are discussing only repealing of the Punjab General Sales Tax Act[a31] .            
            However, when the tax issue has come to the floor of the House, we have also to discuss how all the States can be freed from the debt burden and how the Government of India can give relief to the States. This aspect should be looked into. Then, even on small savings the rate of interest is higher than other loans and each and every State is having a serious burden of loan to the Government of India. This also should be taken into consideration.
            Then, devolution of tax revenue to the States is not at all satisfactory. We are demanding since long that 50 per cent of the total tax collected by the Union Government should be devolved to the States to strengthen their economy because if the States do not become economically strong and powerful, the Centre cannot become stronger. So, proper devolution of the resources should be made to the States. This is a long pending issue. This should also be discussed at an appropriate time on the floor of the House so that we can help all the States to get rid of their debt burden. If this is done, the economy of the States will get strengthened. If the economy of the States gets strengthened, the whole country will get strengthened.
            Then, I think, we have to discuss allocation of resources to the States. This is also an important aspect. In the light of this, the whole tax policy should be reviewed. However, I do support this Bill, but at the same time, the issues which I have mentioned here should also be taken into consideration by the Government.
 
SHRI BRAHMANANDA PANDA Mr. Chairman, Sir, I thank you for giving me this opportunity to participate in the discussion on the Punjab General Sales Tax (As in Force in the Union Territory of Chandigarh) Repeal Bill, 2005. My party has no objection to this Bill.
            Sir, as you know, Chandigarh has a unique history and culture. It is neither in Punjab nor in Haryana. It is the only city in the country which houses two Capitals of two influential States and it is really shocking that even after 58 years of Independence, the democratic set up has not yet been ensured in Chandigarh, which is the usual grievance of the people of that area.
            Sir, my late lamented leader Shri Biju Patnaik always worked for the betterment of the common people of this country during his lifetime. His dream was to build a prosperous India and his emphasis was for all round development of backward areas. That is why, I would like to say that a free, democratic society should always be a tax-free society and imposition of more and more taxes creates an impediment in achieving economic and social goals. In such a scenario, my humble appeal is that a proper study should be made before imposing any new tax and no tax should be imposed at the cost of the common people when the people of that locality are deprived of getting the sweetness of democracy. So, there should be a Political Advisory Committee to hear the grievances of the general public. My humble submission in this regard is that the Municipal Corporation should be vested with more power and the rural areas left out should be included in the municipal corporation.
            Sir, on behalf of my party, I would like to urge upon the Home Ministry that special attention should be given to Chandigarh[k32] .
 
15.00 hrs. By [r33] imposing tax, the real dreams and sweetness of the people of that area cannot be materialised.  In such circumstances, it is to be judged by the Ministry that the imposition of any tax should in a way help the common people of that area.

          Ultimately, I would like to appeal to the hon. Home Minister that democratic system should be ensured at Chandigarh and the sweetness of prosperous India should be provided to them.

            With these words, I extend my heartiest thanks to the hon. Chair. 

           

MR. CHAIRMAN : The name of Shri Bhubaneswar Prasad Mehta is not there in the list, but as a special case I am allowing him to speak on this subject for only two minutes.

 

श्री भुवनेश्वर प्रसाद मेहता महोदय, जो टैक्स पंजाब और चंडीगढ़ के बारे में लगाने की बात  है, उसे देखने से लगता है कि टैक्स का बोझ मध्यम वर्ग पर, गरीब वर्ग पर और किसानों पर भी पड़ेगा। जो बड़े लोग हैं, कार्पोरेट हाउसेस हैं, उन पर टैक्स का बोझ कम पड़ेगा। हमारी पार्टी चाहती है कि जो टैक्स लगाया गया है, उसका बोझ गरीब लोगों पर नहीं पड़े, किसानों पर नहीं पड़े, मध्यम वर्ग के लोगों पर न पड़े। इस टैक्स का बोझ बड़े लोगों पर और कार्पोरेट हाउस पर भी पड़े। चंडीगढ़ में बड़े-बड़े लोग रहते हैं, बड़ी-बड़ी फैक्टरियों के मालिक रहते हैं, उन पर टैक्स का बोझ डाला जाए, जिससे लगे कि यह टैक्स सही मायने में लगाया गया है। अभी तक यह देखा गया है कि आम तौर पर टैक्स गरीब, मध्यम वर्ग और किसानों पर लगाया जाता है और सही मायने में जिन पर टैक्स का बोझ पड़ना चाहिए जो बड़े लोग हैं, कार्पोरेट हाउस हैं, उन पर टैक्स का बोझ कम पड़ता है। इसलिए हमारी पार्टी चाहती है कि किसी भी हालत में गरीब लोगों पर, मध्यम वर्ग के लोगों पर और किसानों पर टैक्स का बोझ न पड़े।

इन्हीं शब्दों के साथ मैं अपनी बात समाप्त करता हूं।

 

THE MINISTER OF STATE IN THE MINISTRY OF HOME AFFAIRS      (SHRI S. REGUPATHY): Mr. Deputy-Speaker Sir, the Punjab Value Added Tax 2005 came into force on the first day of April 2005.  In the case of Union Territory of Chandigarh, generally laws enacted by the State of Punjab are extended under Section 87 of the Punjab Reorganisation Act 1966. 

            Section 87 clearly says; “The Central Government may by notification in the Official Gazette extends with such restrictions or modifications as it thinks fit to the Union Territory of Chandigarh any enactment, which is in force in a State at the time of notification.”  But in the present case, in the instant case, however, the opinion of the Ministry of Law is that it is not possible to repeal the Sales Tax Law through a notification, hence it can be done only through an Act of Parliament. So, it is necessary to repeal the Punjab General Sales Tax Act 1948 with restrictions to Union Territory of Chandigarh.

            We will have to be in a position to repeal it.  Hence, this Bill is introduced.  My learned friends have asked whether there is any benefit for Punjab. I want to mention that before the introduction of VAT system, the tax collected in the first six months during 2004-05 was Rs.1,447.26 lakh[r34] .

            After the introduction of VAT, it is Rs. 2,008.74 lakh, that is, 38.8 per cent has been increased.  So, this is one of the most beneficiary States in India after the introduction of VAT system.  But the present enactment is related to the Union Territory of Chandigarh alone to introduce the Punjab Value Added Tax in the Union Territory of Chandidgarh.

            I thank the hon. Members who have supported this Bill.  As all of us know that the introduction of VAT has proved to be useful in collection of better revenue.  As suggested by the hon. Members, it will be ensured that the difficulties faced by the Punjab people will be looked into as there will be a better VAT system in Chandigarh.

   

            Regarding the redressal of grievances, I have to inform the House that the Home Ministry’s Advisory Council exists and it will look into the problems of the people of Chandigarh.

            With these words, I request the House to pass this Bill.

 

MR. DEPUTY-SPEAKER: The question is:

“That the Bill to repeal the Punjab General Sales Tax Act, 1948, as in force in the Union Territory of Chandigarh, be taken into consideration. ”   The motion was adopted.
MR. DEPUTY-SPEAKER: Now, the House will take clause by clause consideration of the Bill.
The question is:
            “That clause 2 stand part of the Bill. ” The motion was adopted.
     Clause 2 was added to the Bill.
Clause 1, the Enacting Formula and the long Tile were added to the Bill.
 
MR. DEPUTY-SPEAKER: Now, I request the hon. Minister to move that the Bill be passed.
SHRI S. REGUPATHY: I beg to move:
“That the Bill be passed.” MR. DEPUTY-SPEAKER: The question is:
“That the Bill be passed.”  The motion was adopted.