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THE PUNJAB VALUE ADDED TAX ACT, 2005 Notification
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Body NOTIFICATION No. S.0.40/P.A.8/2005/S.8/Amd./2019, Dated, 11th April, 2019

Whereas the State Government is satisfied that circumstances exist, which render it necessary to take immediate action in public interest ;

Now, therefore, in exercise of the powers conferred by sub-section (3) of section 8 of the Punjab Value Added Tax Act, 2005 (Punjab Act No.8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in Schedules 'A' and 'E' appended to the said Act, with immediate effect, by dispensing with the condition of previous notice namely :-

AMENDMENT

(1) In the said Schedule 'A', in the serial number 33 and the entries relating thereto, the letters, figures and signs "L-3, L-3A, L-4, L-4A, L-5, L-5A, L-5B, L-5C, L-12C," shall be omitted;

(2) In the said Schedule 'E', after the serial number 31 and the entries relating thereto, the following serial number and enteries relating thereto shall be added, namely:-

"32. Liquor sold against licenses L-3, L-3A, L-4, L-4A, L-5, L-5A, L-5B, L-5C and L-12C issued under the Punjab Excise Act, 1914 13.10 per cent."

M.P SINGH,

Additional Chief Secretary

to Government of Punjab,

Department of Excise and Taxation.