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State of Punjab - Section

Section 3 in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

3. Incidence and levy of tax.

(1)Subject to the provisions of this Act and the, rules made thereunder, there shall be levied a tax on the entry of the scheduled goods into a local area for consumption, use or sale therein at such rates, as are provided for' such goods under the Punjab General Sales Tax Act, 1948:Provided that in the case of a motor vehicle and its accessories, the tax shall be payable and paid by an importer within fifteen days of its entry into the local area or before an application is made for registration of the motor vehicle under the Motor Vehicles Act, 1988, whichever is earlier, in the manner as may be prescribed:Provided further that no tax shall be levied and collected in respect, of a motor vehicle, which has been registered in any other State or Union Territory under the Motor Vehicles Act, 1988 for a period of fifteen months or more, before the date on which it is registered in the State of Punjab under the Motor Vehicles Act, 1988.
(2)Notwithstanding anything contained in sub-section (1), no tax shall be levied on the scheduled goods under this Act, if the tax is payable under the provisions of the Punjab General Sales Tax Act, 1948 by a registered dealer.
(3)The tax shall be payable and paid by an importer at the nearest information collection centre or check post established under the Punjab General Sales Tax Act, 1948, on entry of the scheduled goods into the State.
(4)The tax shall be in addition to the tax levied and collected as octroi, if any, by Municipal Committee or any other local authority, as the case may be, within its local areas.
(5)The amount of tax payable under this Act shall subject to such conditions as may be prescribed, be reduced to the extent of the amount of the tax paid, if any, under the law relating to the General Sales Tax or Central Sales Tax, as may be in force, in any other State or Union Territory, by an importer, who, not being a registered dealer, had purchased these goods in that State for consumption, use or sale.