Ordinance No. 3 of 2016

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

Promulgated by the Governor of Himachal Pradesh in the Sixty-seventh Year of the Republic of India.

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

WHEREAS, the Legislative Assembly of Himachal Pradesh in not in session and the Governor of Himachal Pradesh is satisfied that the circumstances exist which render it necessary for him to take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of articles 213 of the Constitution of India, the Governor of Himachal Pradesh is pleased to promulgate the following Ordinance:-

1. Short title and commencement.-

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

(2) It shall be deemed to have come in force on 1st day of September, 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), after the words and signs " of Schedule-II", the words and signs "when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power" shall be inserted.

3. Amendment of section 8.-

In section 8 of the principal Act, after sub-section (2), the following proviso shall be inserted, namely:-

"Provided that no set off shall be available on goods mentioned at serial No. 1(a) of Schedule II when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power.".