Section 3 in The Punjab Value Added Tax (Amendment) Act, 2013
3. Insertion of new section 3-A in Punjab Act 8 of 2005.
- In the principal Act, after section 3, the following section shall be inserted, namely:-"3-A. Implementation of electronic governance. - Notwithstanding anything contained in this Act or the rules made thereunder the commissioner may by an order with the approval of the State Government implement electronic governance for carrying out the various provisions of the Act and the rules made there under."
