Section 113 in The Punjab Municipal Corporation Act, 1976
113. Levy of octroi
. - Except as hereinafter provided, the Corporation shall levy octroi on article and animals, imported into the City, at such rates as may be specified by the Government:[Provided that with effect from the commencement of the Punjab Municipal Corporation (Amendment) Act, 2006, no octroi shall be levied, except on electricity, petrol and diesel :Provided further that the additional excise duty, levied in lieu of octroi on liquor under any other provision of law, shall continue to be levied:] [Substituted by Punjab Act No. 25 of 2006.][Provided further that with effect from the commencement of the Punjab Municipal Corporation (Amendment) Act, 2012, no octroi shall be levied on petrol and diesel.] [Added by Punjab Act No. 9 of 2012, dated 16.7.2012.]
