Act No. 11 of 2016

THE HIMACHAL PRADESH TAX ON ENTRY OF GOODS IN TO LOCAL AREA (AMENDMENT) ACT, 2016

(AS ASSENTED TO BY THE GOVERNOR ON 12TH AUGUST, 2016)

AN

ACT

further to amend the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-seventh Year of the Republic of India as follows :-

1. Short title.-

This Act may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Amendment) Act, 2016.

2. Amendment of section 3.-

In section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (hereinafter referred to as the "Principal Act" in sub-section (4), in clause (ii), for the words, figures and signs "Sr.Nos.6 and 7" the words, figure and signs "Sr. No. 1(a)" shall be substituted.

3. Insertion of new section 4-A.-

After section 4 of the principal Act, the following new section shall be inserted, namely:-

"4-A Levy of tax on e-commerce.-

Notwithstanding anything contained in section 3, there shall be levied a tax on entry of goods specified in Schedule-II into local area made through online purchase or transaction or through e-commerce.

(2) The tax shall be levied on the value of the goods in the manner prescribed and shall be collected from the person-in-charge of the goods on behalf of the importer."

4. Amendment of section 6-A.-

In section 6-A of the principal Act,-

(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-

"(1) Every registered dealer shall furnish return in such manner as may be prescribed.

(2) Before filing of return under sub-section (1), a dealer shall deposit full amount of tax due for each period as prescribed and shall furnish the proof of payment of such tax to the Assessing Authority." and

(b) in sub-section (3), the word "monthly" shall be omitted.