The Punjab General Sales Tax Act, 1948

1948 © Pb. Act XLVIT] PUNJAB GUNERAL SALES TAX 255 THE PUNJAB GENERAL SALES TAX ACT, 1948, ARRANGEMENT OF SECTTIONS. Sections. 1. Short title, extent and commencement, 2. Definitions, 3. Taxing authorities, 3-A. Constitution of Tribunal, 3.B. Jurisdiction of Tribunal in case there are more Tribunal than one. 3-C. Dissolution of Tribunal. 4. Incidence of taxation. 4-A. Liability of dealers registered under Parliamant Act No. 74 of 1956 to pay tax. 5. Rate of tax. 6. Tax-free goods. 7. Registration of dealers. 8, Voluntary registration. 9, (Deleted by Punjab Act 18 of 1960). 10. Payment of tax and returns. 11. Assessment of tax. 11-A. Reassessment of tax. 11-AA. Review of certain assessments, etc., of tax on certain goods. {1-B. Taxand panalty recoverable as arrears of land revenue. 12. Refunds. 13, Accounts. 14, Production and inspection of books, documents and accounts, 14-A, Assessec permitted to attend through authorised agent, ele. 14-B. Bstablishments of checksposis or barriers and inspeetion of goods in transil, 15. D:legation of powers. 356 PUNJAR GENERAL SALESTAX [1948 - Ph. Act L] 16, Information to be Turnished regarding ehange of husines Transler of business. 17, Linhility Lo tax on stock in certain enses, 17-A. 18, (Deleted by Punjab Act YT of 1952). 19, Bar of certain proceedings. 20, Appeal. 21. Revision. 21-A. Rectification of mistakes. 21-B. Disposal of pending appeals and applications, elc. 23, Statement of case to High Court. 93.A. Power of Commissioner nm:l hjs dence on oath, etc. 5 Assistants Lo take evi- 23, Offences and penalties. 24, Compounding of offences. 25. TIndemnity. Returns, eic., 10 be confidential, 27, Power to make rules. 27-A. Transitional provisions. 27-B. Transilional provisions 28. Repeal. Provision in case of inter-State trade, etc, 30. Power to exempl. 31. Power to amend Schedule C. SCHEDULE ‘A’ SCHEDULE ‘B’ SCHEDULE *'C* - P " [1948 : Pb. Act XLVL] PUNIAR GENERAL SALES TAY 257 I'THE PUNJAB GENERA 5 3 GENERAL SALES TA o1 1 (Punjab Act No, XLVI of I‘M;{) AET I . |2{).-‘.-'J Novemher 194 [Reccived the assent of His Excelle ; p FRE s E ncy the 2 Eagi.};;m_mb on the 15111 ol NDVGH‘I{IGI‘. l@?gytlrlrc?rliroq:- pGu_ ished for general information in the Government azette, (Extraordinary), dated the 20th November 1948]. . e | 5 4 Year No | Short title | Whether affected by later Legislation 1948 XLVI The Punjab Amended by :(— General Sales Tax Act, 1948, 1. Punjab Act XXXV of 19491 2, Adaptation of Laws Order, 1950 3, Adaptation of Laws (Third Amend- ment) Order, 1951 4, Punjab Act VI of 1952 5. Punjab Act XIX of 1952 6. Punjob Act XXVIII of 1952 7. Punjab Act X of 1954° 8. Punjab Act XVII of {954' 1For Statement of Objects and Reasons, see East Pun{::: Government Gazette, (Extraordinary), 1948, page 488-G ; and for thr.regort of Select Comimitlee, see ihid 1048, pages 34—51 ; for proceedings in the Assembly, sce East Punjab Leglslative Debates, Volume ITT, 1948, pages 475—503. Assembly j F ji Gazette :For Statement of Objects and Reasons, Jsee East Punjab Government i 49, p. 1057-58 for proceedings in he Assembly, see Enst Pu (Emwm“fm}'n]aglygn ihm. 1940, Volume LV, pages (6)24—(6)23 And (8)56— (5. b Gavernment Gm;l; Legislative 1For Statement of Objects & by e ¢ Pumi (Extracrdinary). 2%, pfifi;wl;safd gt ffls;‘hsv?-n”;f; Y1ind Council ! 23.¢11) 60 and (12) 1-12(36). Legislative Assembly De o, Wolume I, pages (1) 23-C i t Gazetle ! ¢ of Objects and Reasons, f¢€ Punjab G en : (Etlrnnrfi?fiasr;afi“;;;, :asstfr;:undforpro mcfiwm the .?simshigy u‘:: Ii::'::i:b Legislative Assembly D:ba‘esVI?SJ'vfi[l“ggglfzfiy s (4)23-(4)50. sgislati , Volume 2)23. - ‘mld'llli\::crg&u;nlc? :l? ‘gzbjacts and [{émns, see Punjab Government Gazette (Extraordinary) » 1953, page 540 i ] iFor Statement of Objects and Reasons, sef Punjab Government Gaze! (Extraordinary), 1954, page 164 Reasons, see Punjab Government Gazetie 1Por Statement of Objects and (Axtraordinary), 1954, page 264 258 PUNJAD GENERAL SALES TAX [1948 : Ph. Aet X1yr | R I TR (- 4 —— e e 1943 | NLVI The Punjab | Amended by— | Cieneral Sales T =, 1048 | T, 9, Punjab Act XXTX of 19541 | 10, unjaby Act 1V of 1955, L. Patinla arel East Punjab States Uninn of 1957, 13, Punjab Act 7 of 19582 14, Pungah Act B of [958 15, Pungisy Act 13 of 19597 16, Punjab Act 24 of (959, i 17, Punjab Act 18 of 19602 18, Punjab Act 16 of 196],° 19, Punjab Act # of 196211 200 Punjab Act 2 of 1963.1¢ 21, Punjab Act of 10 19630 22, Punab Act 28 of 9651/ 23. Government of India Notification No. GSR 1273, dated the 6th July, 1968. | | 24. The Punjab Reorganisation (Chandi- | | . garh) (Adaptation of Laws on State and | | Concurrent Subjzzis) Drdse, 1938, ! | ‘For Statement of Objects and Reasons, see Punjab Government Gazatie (Extraordinary). 1954, page 138, *For Statement of Objects and Reasoms, see Punjub Government Gasette (Extraordinary), 1935, pages 227-228, '. *For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1956, page 470, ‘For Statement of Objects and Reasons, sec Punjab Government Gazette (Estraarfinary), 1957, pags 377, *For Statement of g‘gjm and Reasyis, see Punjad Goverameat Gazgils Frtrasrdinary), 1958, page 5 “For Statement of Objects and Reasons, see Punjab Government Gizette (Extraordinary), 1958, page 447. o “For Statement of Ohjects and Reasons, sep Punjab Govesnmeant Gazeite (Extruordinary), 1959, p1z: 388, ol *For Statement of Objects and Reasons, see Punjsb G c (Exirannty i pflflnlho’f. Punjab Government Gasetie “Far Stawement of Objects and Reasonz, see Punjib 'Goverament Gaseits (Extraordinary), 1960, page 599, S ! "For Statement of Objecte and Reasons, see Punjab Government Gazelte Egémunfimm' 1961, page 324, This Act was enforesd with ffect from the 1.51:’ Ap.‘i‘l‘- 11For Statement of Objects and Reasons, se Punjub Ciovernment Gazeti (Extraordinery), 1962, wx@fi‘;f ' pales i 1For Statement of Ohjects and Reasons, see Punjab Gover (Extraordinary), 1963, pags 215, i see Punjab Government Gazette - For Statements of Obiecis and Reasons, see Puni . coaar s o N 18, e Punjub Goverpment Giazetic 4 Fpr Statement of Objeots and Reasons, we P azetie (Extraordinury) 1965, pags 1154, v/ FMRD Sovmiel o8 [1948 © Ph. Act XLVL] punyan crnnar SALES TAx 250 An Act 1o provide Jor the leve of a general ray on the sale for p;rr(‘ff:?jfl] of goods in [ Punjab] and for the repeaf of the Punjab General Sales Tax Act, 1941, S l It is hereby enacted as follows — 1. (§) This Act may be called the H++# Punj & General Sales Tax Act, 1948, [* Punjeb (2) 1t extends to the whole of the {{Union territory of Chandigarh]. - (3) 1t shall come into force on the Ist S[May, 19497, 2. In this Act, unless there is anything repugnant the subject or context,— (a) “assessing authority”” means any person autho- rised by the $[Central Government] to make any assessment under this Act : w (b) “Commissioner” means the Excise and Taxation Commissioner appointed under sub-section () of section 3 ; " [Q?[*;**m*«t] (d) ¥*Dealer” means any person including a Department of Government who in the normal course of trade sells *[or purchases] any goods that are actually delivered for the purpose of consumption in the [Union Territory of Chandigarh] irrespective of the fact that the main place of business of such person is out side the said State and where the main place of business of any such person : is not in the said State, ‘dealer’ ‘includes the local manager or agent of such person in ”E[Union Territory of Chandigarh] in respect of such business.| Mnserted by Punjab Act, No. 7 of 1958, section 2. . “Substituted for the words “East Punjub ™ by the Adaptation of Laws (Third Amendment) Order, 1951, “Omilted by Punjah Act Mo, 13 of 1959, section 2. - *Substituted for the words * State Government” by the Punjib Rearganisation (Chindigarh) (&ifi{[flulion of Laws on Sinic and Concurrent Subjects) Order, 1968, “Substituted for the word “Apnl” by the Punjab Act, 15 of 1549, “Substituted for the word *Provincial” by the Adapiation of Luws Order, 1950, lagy, C1ause (C) omitted (with cffeat from Ist April, [960,) by Punjab Act No.” 18 of by py Substituted by Punjub Act X of 1954, The original chause had been substituted ¥ Puniib Act VI of 1952, section i), “loserted by Punjab Act No. 7 of 1958, section 3 (1) {u) (Char Fa55T uted 3r the word: “Siate of Pupjab™ by the p; andigarh) (Adapiation of Luws on State and Cancurront § “Substituted for the word “Pumjab® by i, b Reorgan Sation jeets) Oider, 1968, — Shoet title, extent and commence. ment. Definitions. 260 PUNJAB GENERAL SALES TAX [1948 : Ph, An XLyy| Explanations—(1) A co-operative society or o g orany association which sells or supplies E’.lj'oL(tjh to its members [or purchases] [goods specifie. in Schedule] C 7* * * ] is a dealer v.r‘l'tlt:‘:"1 the meaning of this clause. in (2) A factor, a broker, a commission agent, g deq. ler’s agent, an auctioneer or any other mer. cantile agent by whatever name called, apq whether of the same description as here-in-befores mentioned or not,_who carries on the business of 4[selling, supplying or purchasing goods ang who has in the customary course of business authority to sell goods belonging to principals or to purchase goods on their behalf]is a dealer. (3) For the ipurpuse of this clause, “Government” will include the Central Government or the Government of any other State. [(dd] ‘declared goods’ means goods declared under section 14 of the Central Sales Tax Act, 1956, to be of special importance in Inter-State trade or commerce ; ‘[(e) “goods™ means all kinds of movable property other than news-papers, actionable claims, stocks, shares or securities ;] (f) “Prescribed” means prescribed by rules made 5 under this Act; [(ff) “purchase” with all its grammatical or cognate expressions, means the acquisition of goods specified in Schedule C for cash or deferred payment or other valuable consideration other- wise than under a mortgage, hypothecation charge or pledge ;] from 1st April, 1960), by Punjab Act Mo, 18 of 1 custo mary course of business, authority lo sell goo Act No. 7 of 1958, seotion 3(1) (c)., iInserted by Punjab Act No. 7 of 1958, section 3 (1) (b). Substituted by Punjab Act Mo, 24 of 1959, section 2, iThe words “for use in the manufacture u;fi%ouds for ;;.1{31';' omitted (with effect , section \ “Substituted for the words “selling or supplying goods and who has in the f L“‘g! ng to principals” by Punjab SAdded by Government of Indis Notification No, GSR 1273, dated Tth July, eSubstituted (with effect from st April, 1960) by Punjab Act No, 18 of 1960, section 2 (3). "Substituted (with effect from Ist April, 1960), by ibid ssction 2(4). . | JE— 1948 : Pb. Act XLVL] PUNJAB GENERAL SALES TAX 6] (@ “registered’’ meanc registered under this Act: (h) “'sale” means any transfer of property in goods Yother than goods specified in Schedule C for cash or deferred payment or other valuable consideration, *[* = = * *] but does not include & mortgage. hypothecation charge or pledge : Explanation.—({) A transfer of goods on hire- purchase or other instalment system of payment shall, notwithstanding that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale. q(hh) “Tribunal’ means the Tribunal constituted under section 3-A:] :[= * & & n] (i} wrnover’ includes— (i) theaggregate of the amounts of *[sales and pur chases and parts of sales and dpu.rchascs actually made by any dealer during the given period less any sum allowed as cash discount according to ordinary trade gractice, but including any sum charged or anything done by the dealer in respect of the goods at the time of, or before, delivery thereof °[* * i £ L = e = = @ % + ; #® J] 5 'a]legmd {with effect from st April, 1960), by Punjab Act No. 18 of 1960, sction a). *Omitted (with effect from Lst April, 1960), by ibid, section 2(5) (b). July, 1ogerted by Govemment of Indis Noification No. GS.R.-1213, dted Gih “Omitted by Punjab Act No. 13 of 1959, section 3(b). i . “, " i 7 of 195 ‘sll_bfill;g;dul;?r ths words “sales and parts of sales” by Punjab Act No. 7 o section ¢ o9 (with effect from 15t April, 1960), by Punjsh Act No. 18 of 1961, ufwm‘{mb-dnn;%nmllud Cwith effect fram Ist April, 1960 by Punjab Act No. 18 B 262 PUNJAB GENERAL SALES TAX 11948 5 Ph - Aey. xq vi Explanation.—{(1) The procecds of any g Fnutsidcthc 1[Union Territory of ('Ilsn':ili ;l:‘}t]”!"fldr dealer, who carries on business both ingidy W outside '[Union Territory of Chandigarh) qilnd not he included in the turnover, + Shall Explanation.—(2) The turnover of uny dealer | respect of fransactions of forward contragqs in which goods are actually not delivered, shall ;1 he included in the turnover. () “year” means the financial year : (%) “import”_means the bringing of goods int 1 [Union Territory of Chandigarh] from an; place outside its limits.] 3. (J) For carrying out the purposes of this Act, the *[Central Government] may appoint a person to be Excise and Taxation Commissioner, and such other persons to assist him as it thinks fit. Taxing authorities. (2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act. (3) All persons appointed under sub-section ({) ffand the Presiding Offl?cer of the Tribunal shall be ed] to be public servants within the meaning of section 21 of the Indian Penal Code. ga.'ftflm"on of 5[3-4. (1) The State Government] shall, by notifica- apiine tion in the Official Gazette, constitute one or more Tribunals, as the State Governmeni may deem fit, to exercise the functions conferred by this Act. sSubstituted for the word “Punjab™ by the Puni’nh Re-organisation (Chandigarh) | 5 (Adapiation of Laws on State and Concurrent Subjects) Order, 1968. : tAdded by Fast Punjab Act XXXV of 1949, sSubstituted for the words “State Government” by the hg&h He-organisation (Chandigarh) (Adaptation of Laws on State and Concurrent Subjects) Orders 1968. «Substitated for the words “shall be deemed” by Government of Tndia nowfi- cation No. GSR. 1273, dated th= 6th July, 1968, 1Seetions 3-A, 3-B and 3«C inserted by Government of Indiu notification No GSR. 1273, dated the 6th July, 1968, 1948 Pb. Aet XEVL] PUNIAR GENFRAL SALES 1Ay 262 (2) A Tribunal n]"m[f consist ol one person only ta he ted by the State Government, np]’!nifl (7) A person shall not be qualified for appointment as a Presiding officer of a Tribunal, unless — (a) he is a serving or a retired Judge of the High Court, or (h) heis a serving or a retired member of the Indian Administrative Service who is or had been serving in connection with the administration of the Union Territory of Chandigarh and had put in not less than seven years in the Indian Administrative Service. (4) N&Pflson shall_be appointed or continue as a Presiding Officer of a Tribunal, if he has attained the age of sixty-five years. (5) Subject to the provisions of sub-section (), the term of office of the Presiding Officer of a Tribunal shall he three years and he shall not be eligible for re-appoint- ment. (6) The Presiding Officer of a Tribunal shall be entitled to such salaries and allowances and shall be governed by such conditions of service as may be prescribed. (7) The Presiding Officer of a Tribunal may be removed from the office by the Government, if— (a) he is adjudged an insolvent ; or (1) he takes up employment outside the duties of his office ; or (c) in the opinion of the Government— on account - (f) he has become incapable of acti ! er reason | = of unsoundness of mind or any ot or Jurisdiction ol Iribungls in case here are more Cribupals than e, - 264 PUNIAD GENFRAL SALES AN [1948 Py, 50 Ly (i) heis guilty of such miscondiet a5 weyjq o him anfit to continue as Presiding ”I’Fic.-,-'".'[" + B () he is convicted of an offence ill*'flluiun Moral furpitude, a (§) The Presiding OfTicer of a Tribunal may, at ap time by writing under his hand - addressed 1o !h{ State Government resign his office, but his resignating shall take effect from the date on which it is accepted. (9 A vacancy in the office of the Presiding Officor of , Tribunal shall be filled by the State Government as s00n as practicable in accordance with the provisions of the Act and the procecdings before a Tribunal may b continued from the stage of at which the vacancy is filled. (40) No order made and no act done or proceedings taken under this Act by or before a Tribunal shall be called in guestion in any manner on the ground merely of any defect in the constitution of the Tribunal. (11) Subject to such conditions and limitations as may ibed, a Tribunal shall have power to award costs, be J:rnsm and the amount of such costs shall be recoverable from the person ordred to pay the same as arrears or land revenue, (/2) Subject to any rules that may be made in this behalf, a Tribunal shall' follow such procedure as it may deem fit. (43) A Tribunal shall, subject to any direction given by the State Government, sit at such place or places within its jurisdiction as it may deem fit. (/4) The State Government may appoint such ofli- cers and servants as may be required to enablea Tribunal to carry out its functions under the Act. (15) Oomirted. 3-B. In the event of the Srate Government constituting more Tribunals than one, the Stfl‘l‘ Government shall, by notification, define the loca (948 ¢ Pb. Act NLVL] PUNJAN GENERAL SALES taAx 263 limits of jurisdiction of each Tribunal and where an appeal, application or revision pending before o Tribunal relates to the local limits of an arca which, as a result of the issue of such a notification, has fallen within the jurigdiction of another Tribunal. such appeal, application or revision ghall stand transferred toand be heard and decided by the other Tribunal. 3-C. Dissolution of fribunal,—<Notwithstanding anything contained in sub-scction (5) of scction 3-A where there are more Tribunals than one, the State Government _may at any time by reason of insufficiency of work pending before the Tribunals, dissolve any Tribunal and no Presiding Officer of the Tribunal effected by such dissolution shall have any claim against the State Government 4. (I) Subject to the provisions of section 5 and incidence of 6. every dealer I[except one dealing exclusively in goods taxation. declared tax-free under section e?:il whose gross turnover during the year immediately prec ing the commencement of this Act exceeded the taxable quantum shallbe liable to pay tax under this Act on all sales effected after the coming into force of this Act ‘[and purchases made after the commencement of the East Punjab General Sales Tax (Amendment) Act, 1958]: Provided that the tax shall not be payable on sales involved in the execution of a contract which is shown to the satisfaction of the assessing authority to have been entered into before the commencement of this Act. 5[(2) Every dealer to whom sub-section ({) does nol apply or who does not deal exclusively in goods declared to be tax-free under section 6 shall be liable to pay tax under this Act on the expiry of 30 days after the dates on which his gross turnover 1[during any year] first exceeds the taxable quantum : Provided that in the case of a dealer who imports any goods for sale or use in manufacturing or processing, tInserted by East Punjah Act XXXV of 1949, *Added by Punjab Act Ne. 7 of 1958, *Substituted by Punjab Act No. 18 of 1953. ‘Inserted by Punjub Act No. 13 of 1959 Section 4 T 266 PUNJAB GENERAL SALES TAX [1948 : Py, Aet XLy or Who manuflactures or processes any goods for e th liability to pay tax shall commence with effeet from Ihe date on which his gross turnover '[during any vear] firqli exceeds the taxable quantum.] ; *[(2-4). Notwithstanding anything contained in sub- sections (7) and (2), no tax on the sale of any goods shal| be levied if a tax on their purchase is payable under s Act.] (3) Every dealer who has become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during cach of which his gross turnover has failled to exceed the taxable quantum and such further period after the date of such expiry as may be prescribed, and on the expiry of this later period his liability to pay tax shall cease. (4) Every dealer, whose liability to pay tax has ceased under the provisions of sub-secuon‘ (3) shall again be liable to’pay tax under this Act 4[with effzct from the date on] which his gross turnover first exceeds the taxable quantum.] : i (5) In this Act the expression “‘taxable quantum’ means— (@) ®[in relation to any dealer who ‘imports for sale or use in manufacturing or processing any oods in f[Union Territory of Chandigarh], Nil:] ’[Provided that the provisions of this clause shall nt apply toa dealer wh» had placed orders for import of goods befors the 8th August, 1952, but received such goods on or after the date and his gross import for sale or use in manufacturing or processing any goods in “[Union Territory of Chandigar%l} did not exceed Rs 5,000 during the year and he did not make any other import of "goods after the said date. UInserted by Punjab Act No, 13 of 1959, section 4. 1Subssection (2A) inserted (with effect fro Apri ¢ Punjab Act i mgug@ 5Ifi,lion 3‘ : m st April, 1960) by Punja ituted by East Punjab Act XXXV of 1049, ‘Substituted for the wards “on tha expiry of two 1 vaths after the month up tothe end of by Punjab Act VI of 1952, saction i) sSubstituted by Punjab Act VI of 1952, +Substituted for the words “"Punjab” by the Punjab Reorganisation (Chaadi- garh) (Adaptation of Laws on State and Concurrent Subjeets) Order, 1968. Proviso to clause (a) added by Punjab Act No. XXVIII of 1953, 1948 : Pb. Act XLVL] PUNJAB GENERAL SALES TAY bl Ifees Tf(h}] in relation (o iy dealer, wi i i « Who himse) factures or produces any poods }r{:‘rr Im-n|"_ 10,000 rupees - s 2(h) in relation to any dealer, who FUNS & e, i) ; T " Lol. Dhaba hot. | or ?[rcslmlrzm!, halwai .;l::::' bakery] or other simj ar establishment whepe. in Indian food preparations, inciu(ling tea are served, 25,000 rupecs ; ' '[(¢) in relation ta any particular classes of dealers consecutive years does not entitle them to can- cellation under clause () of sub-section (6) of section 7. 14—.&, A dealer registered under the Central Sales Labiliy of deusr Tax Act, 1956 (Parliament Act No. 74 of 1956), who pEstered — under isnotliable to pay tax under section 4 shall never. 74 of 195 ‘2“:.'; theless be liable to pay tax under this Act on any sale B: "lor lglaaurchase] made by him inside the [Union Territory of Chandigarh]. 5. (D) Subject to the provisions of this Act, there Rruwofias. shell be levied on the “[taxable turnover of a dealer] a tax at such rates “[not exceeding] Y[five naye pais¢] in a rupee as the "[Central Government] may by notification direct : *Clause (b) omitted and clauses (?. f&'} and () re-numbered as clanses (b), (edand (d) respectively by Punjab Act No. 2§ 1953, “Inseried by Punjab Act No, 8 of 1952, “Substituted for the word “restaurant’’ by Punjab Act No. 25 of 1965, ‘Substituted for the words, brackets and lefiers *elauses {a), (b) and™* by Puniab Aet No. 8 of 1962, *Substituted for the figure *'50,000" by Punjab Act No. 28 of 1965, ‘Inserfed by Punjab Act No. 13 of 1950, ‘Inserted (with effect from Ist April, 1960) by Punjab Act Nao. 18 of 1960, *Substitured for the word “Punjab’' by the Panjab Reorganisation (Chandigark) (Adaptation of Laws on Siate and Concurrent Subjects) Order, 19¢8. ‘taxable turn-over every year ol a dealer’” by Punjab *Substituted for the words® Act No, 28 of 1965. "“Inserted by Punjab Act No. 19 of 1952, leg!t i1 5 ol i, "'Substituted for the words “four naya paise” by Punjab Act No. 16 ol |96 Siny gioubstituted for the words ‘State Government” by |’li"-ffl]bo'1:|:‘:"|;:'s'_'"m <441 digarh) Adaptation of Laws on State and Coneurrent S ubjects i 268 PUNJAB GENERAL SALES TAX [1948 © Ph. Aet x7.vl I[Provided that a tax at [such rate, not exeeqq ing eight naye Paise in a rupee, s may be] so lmlifié& may be levied on the sale of luxury goods as specified jr Schedule A’ appended to this Act from such date as tht JCentral Government] may by notification direct. "Th; afCentral Government aficr giving by notification noy less than ‘[twenty days] notice of its intention so to do may by like notification add to or delete from this Schedule and thereupon this Schedule shall be deemed to have been amended flmrdlngly '] vided further that the rate of tax shall not ¢x- respect of any declared ceed two naya Paise ina rupeeln * * - * £ ffect from the date of oods : . Pml\[-ided further that with & extension of the Punjab General Sales Tax (Amendment and Validation) Act, 1967 to the Union Territory of Chandigarh the rate of tax shall not exceed three paise in a rupee in re of any delcared goods :] Provided further] that Government may by noti- i fficial Gazette declare that in respect of or class of goods the dealer may pay such lump f the tax payble under this sum by way of composition o Act, as the Government may notify from time to time.] [[1A) The 3[Central Government] may by notifi- catiop direct that, in respect of such goods and with effect from such date as may be specified in the notification, hall be levied at the first the tax under sub-section (1) s ; and on the issue of such notifica- such goods shall be levied accordingly : oviso inserted by Punjab Act No, 31 of 1956, " Ly Punjab Act No.7 of Re-0rgani: Subjects.) of India 1New pr *Substitul igtate Government" by the P unjab 195 and Concurrent 58, sSubstituted for the words ¢ sution (Chandigarh) (Adaptation of Laws on State Order g bmtituied_for the word - titu or the words “three months” by Governnent Notification No, 1273, dated the 6th July, 1968, o 4 Guith offtfrom st April 1960) by Puniab Act Na. 18 of 1960- entral Sales Tax Ach :mw':darm in clause () of section 2 of the 1556 s sk e il be i an e, prca o o QL SEAR31) the 6th July, 1968, sprovided"’ ‘Inserted by 1bid. *Proviso inserted by Punjab Act No. 28 of 1953, and for the word * substituted by Punjab Act No, 3 of 1956, ihie words “provided furt s[nserted by Punjab Act No. 28 of 1965. 1948 : Pb. Act XLVI.] PUNIAB GENERAL SALES tay 269 Explanation.—For the purposes of this sub-section, the first stage of sale in respect of any goods and in re. Jation to any class of dealers shall be such as may be specified by the I[Central Government] in the nmll‘lc.-mon.] (2) In this Act the expression “‘taxable turnover™ means that part of a dealer’s gross turnover during any period which remains after deducting therefrom— (a) his turnover during that period on— (i) the sale of goods declared tax-free under scction 6! #[(#) *[sales to a registered dealer of goods other than sales of goods liable to tax at the first stage under sub- section (1A)] declared by him in a prescribed form as being intended for resale in the {Union Territory of Chandigarh] or sale in the course of inter-State trade or commerce °[ of sale in the course of export of goods out of the territory of India] or of goods specified in his certificate of registration for the use by him in the manufacture in the *[Union Territory of Chanfligach of any goods for sale and on sales to a registere dealer of containers or other materials for the packing of such goods : Provided that in case of such sales, a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing prescribed partliculars on a pms;nbed form is furnished by the dealer who sells the goods : Provided further that when such goods are used by the dealer to whom these are sold for purposes other than those for which these were sold to him, he shall be liable 0 pay tax on the purchase thereof at the rate Sabatltuted for the wordy “State Government” by the Punjab Reorganisation (Chaaligarn) (Adaptation of Laws og State 409 Concurrent S b ects) Order, 1968 "Substituted by Pusjab Act No. 13 of 1959, Act No o ituted. for the words “sales 104 registered dealer of goods™ by Punjab “Substituted for ty, ds “Stats of P " by the Punjab Re-organisation (Chandiench) (Adaptation of Laws on State ans Sanicmee S oo r . *loserted (with effoct from 20t April, 1955) by Pusjab Act No. 18 of 1960, 370 PUNJAD GENERAL SALUS TAX [1948 iPh, Agt XLvi of tax leviable on the sale of such BOOds . M- withstanding that such purchase jg not by clause () of section 2;] covered * * ] (GO energy to the public under a licence or sancy; granted or deemed to have been granted un:][::zl (i) sales to any undertaking supplying electriea) the Indian Electricity Act, 1910, of goods for X uso by it in the goncration or distribution " of such energy; i[(v) sales or purchases of goods falling under section 29;] 3 5[ (vi) the purchase of goods which are sold not later than six months after "the close of the year , to a registered dealer, or in the course of inter-State trade or commerce, or in the the course of export out of the territory of India: : Provided that in the case of such a sale toa registered dealer, a declaration, in the prescribed form and duly filled and signed by the regis- tered dealer to whom the goods are sold, is furnished by the dealer claiming deduction.] ‘[ (vii) ] such other sales as may be prescribed; [ (&) the amount of sales tax included in the gross turnover.] :Subsfituted by East Punjab Act XXXV of 1949 and then deleted by Punjab Act VI of 1952, section 4 (i), *Substituted by Punjab Act No. 13 of 1959, section 6 (a) (ii). “Sub-clause (vi) inserted previously by Punjab Act No. 13 of 1959, substituted (with effect from Ist April, 1960), by Punjab Act No. 18 of 1960, section 5(2)(b). ‘Renumbered by Punjab Act No. 13 of 1959, ‘Substituted by Punjab Act No. 13 of 1959, section 6(b). 1948 : Pb. Act XLVL.] PUNJAD GENERAL soLrs TAX 27) 1(3) Notwithstanding anything contained in qpis Act,— * (a) in respect of declared goods, (ax shall e levied at one stage and that stage shail be— (i) in the case of goods liable (o sales tax, the stage of sale of such goods by the lIast dealer Hable to Pay tax under this Act; (i) in the case of goods liable to purchase tax; the stage of purchase of such £oods by the last dealer liable to pay tax under this Act; (b) the taxable turnover of any dealer for any period shall not include his turnover during that period on any sale or purchase of declared goods at any stage other than the stage referred to in sub-clause (1), or as the case may be, sub-clause (if) of clause (a). | (6. (1) No tax shall be payable on the sale of goods Tax frec goods, specified in the first column of Schedule B subject to the conditions and exceptions, if any, set out in the corres- ponding entry in the second column thereof and no dealer shall charge sales tax on the sale of goods which are declared tax-frce from time to time under this sectjon (2) The 3[Central Government], after giving by notification not less than 4[twenty days] notice of its in- tention so to do, may by like notification add or delete from Schedule B and thereupon Schedule B shall be deemed to be amended accordingly ] 7. (1) No dealer shall, while being liable to pay tax Beghtugion. of under this Act, carry on business as a dealer unless he has been registered and possesses a registration certificate, ‘Inseried by Governnent of India notification No, G.S.R. 1273, dated the Gh July, 1968, *Substituted by Punjab Act No. 24 of 1959, section 3. . "Substituted for the words “State Government* by the Punjab Re-organisi- tion(Chandigarh) (Adaption of Laws on Statc and Coneurrent Subjects) Order, 1968, [ India , ‘Substituted for the words ‘*threc months” by Government o notification No, G,8.R. 1273, dated the 6th July, 1968, - T—— 272 PUNJAB GENFRAL SALES TAX (1948 : Py, 5, XLyy (2) Every dealer required by sub-sectioy registered shall make application in this hclm(|P 10 by prescribed manner to the preseribed authority 3) If the said authority is satisfied that an apn: for rgzg)istralian is in order, he shall, in :lccnrdaflfl:c"‘fl.‘]“ rules and on payment of such fees as may be pre%‘:_h bed, register the applicant and gmnt_hfmaoeflinca;. of registration in the preseribed form which may "Pccif° the class or classes of goods for the purposes of sub. chu‘:g (ii) of clause (a) of sub-section (2) of scction s, ! () The Commissioner may from time to time, by or am;{nd or cancel any certificate of registration m_d_e ™ (a) information furnished under section 16; or (&) information received that the dealer has violated any provision of this Act or the rules made thereunder; or () any other sufficient cause including misuse of the certificate or cessation of liability to payment of tax under this Act: Provided that no order affecting any person adversely shall be made under this sub-section without affording him a reasonable opportunity of being heard.] (5) When any dealer *[has paid the amount of penalty imposed under section 23] in respect of any contravention of sub-section (I) of ~this section, the Commissioner shall register such dealer and grant him a certificate of registration, and such registration shall take effect as if it had been made under sub-section (3) of this section on the dealer’s application. (6) When— (@) any business in respect of which a certificate has ted upon application made under sub-sedtion (2) has %cen discontinued of transf ;or iSubstituted by Punjab Act No, 28 of 1965, *Substituted for the words u‘;m :eenm\'lehd or has pald compositiod money under section 24" by ibib. 1948 : Pb. Act XVL] PUNIAD GENERAL SAvns tay 27 () the gross turnover of any such business has during each of three conseentive years failed to exceed the taxable quantum; or] 2[(c) ' the certificate of registration granted under the Central Sales Tax Act, 1956, to a dealer liable to pay tax by virtue of the provisions of seetion 4-A but who is not otherwise liable to pay tax under section 4, has been cancelled, the Commissioner shall cancel the registration and the cancellation shall come into force after the expiry of such period as may be prescribed.] 8. (I) Any dealer [except one dealing exclusively Voluntary registra. in goods declared tax-free under section 6] whose gross " turnover during a year cxceeds *[15,000] rupees may notwithstanding that he may not be liable to pay tax under section 4, apply in the prescribed manner to the prescribed authority for registration under this Act, (2) The provisions of sub-sections (3) and (4) and clause (g) of sub-section 6 of section 7 shall apply in respect of applications for registration under this section. (3) Every dealer who has been registered upon appli- cation made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act whether his gross turnover exceeds the taxable quantum or not. (4) The registration of a dealer upon application made under this section shall be in force for a period of not less than three complete years and shall remain in force gmeafu:r unless cancelled under the provisions of this ct. (5) Subject to the provisions of sub-section (4), a dealer registered upon application made under this section may apply in the prescribed manner not less than six months before the end of a year to the authority which granted him his certificate of regis- tration for the cancellation of such registration to take effect at the end of the year in which the application for such cancellation is made; and the said aut%orily shall, unless the dealer is liable to pay tax under section 4, cancel the registration accordingly *Added by Punjab Act No, 13 of 1959, section 8. *Added by East Punjab Act No. XXXV of 1949 :}nwlcg by East Punjab Act Na. XKX;::I}%“‘;- nserted by East Punjab Act No, XXX - ISubstituted for the fiare - 5,000 by Bast Punjab Act No. XXXV of 1949, 274 PUNJAR GENERAL SALES TAX [1948 : Ph, Aq XLy I'mii"'m-:s&:,;“ cer. J[9. The Commissioner or any officer authoriseq by him in writing in this behalf, ifit appears to him o b calcre, necessary so 1o do for the proper realisalion of the (ay levied under this Act, may impose for reasons to e record- ed in writing as a condition of the issue of a registration cer. tificate to a dealer or of the continu nee, in effect, of such a certificate issued to any dealer, a requir ment that the dealer sha’l give sceurity up to an amount and in the manner approved by the Commissioner for the payment of the tax for whicli he may be or become liable under this Act.] Fayment of g, . 10, (2) Tax able under this Act shall be paid syt S the mafmlr here?:gfter provided at such inT.crvaEc, as may be prescribed. %(2) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, accept il‘rom any dealer, in lieu- of the amount of the general tax payable during any period, a lump sum by way of composition determined in the prescribed manner.] 3 (3) ] Such dealers as may be required so to do by the assessing authority by notice served in the prescribed manner and every registered dealer shall furnish such returns by such dates and to such authority as may be prescribed: Provided that, if any dealer establishes to the satis- faction of the assessing authority that his average tax- able turnover does not exceed ten per centum of his average gross turnover , the returns to be furnished by such dealer under this sub-section shall be annual returns, %(4) ] Before any registered dealer furnishes the returns required by sub-section ‘[(3)], he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of india the full amount of tax due from him under this Act according to such returns and shall furnish along with the returns receipt from such Treasury or Bank showing the payment of such amount. %(5) ] If any dealer discovers any omission ©F ; 1Section 9 omitted (with effect from 1st April, 1960), by Punjab Act No. 18 of 1960, section 6, and new section inserted by Punjfi Act 28]'01 )i%;-ua #Suib-section (2) inserted and the existing sub-sections (2), (3) and (4) renumbercd as sub-sections (3), (4) and (%), respectively, by Funjab Act VI of 1952, section 6. 3Sub-sections (2), (3) and (4) have now been relettored as sub-sestions (3), (2 and (5),—vide Punjab Act VIof 1952, section 6. *Substituted for brackets and figure **(2)" by Punjab Act28 of 1965. 1948 : Pb. Act XLVL] PUNJAB GENERAL SALES Ty 275 other ecrror in any return furnished by him, he may at any time before the date prescrited for {he furnishing of the next return by him furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (4)] of the extra amount, *[(6) 11f a dealer fails without sufficient cause to comply with the requirements of the ' provisions of sub- section (3) or sub-section (4), the Commissioner or any person appointed to assist him under sub-section (1) of -section 3 may, after giving such dealer a reasonable opportunity of being heard, direct him to pay, by way of penalty,a sum not exceeding one and a half times of of the amount of tax 3 to which he is 2ss2ssed. or i3 liable to be assessed under section 11 in addition to the amount of tax to which he is assessed or is liab'e to be assessed],and where no tax is payable, a sum not exceeding one hundred 1upees). “I(7) If a dealer has maintained false or incorrect accounts with aview to suppressing his sales, purchases or stocks of goods, cr has concealed any particulars of his sales or puichases, or has furnished to, or produced before, any authority under this Act or the rules made thereur der any accourt, retuirn or information which is false or incorrect in any materiol particular, the Commissioner or any person appointed to assist him urder sub-section(1) of section 3 mav, after afforiing such dealer a reasonable op, o:tunity of being heard diiect him to pay, by way oprcua[ty in yddition to the tax to which he is assessed or is liable to be assessed, an amount which shall not be less than ten percentum, but which shall not exceed cne-and-a half times, of the amount of tax to which he is assessed or is liable to be assessed.] 11 (1) Jf the Assessing Authority is satisfied without requiring the presence of “[dealer] or the production by him of any evidence that the returns furnished in re:pect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns, *Substiiuted for brackets and Figure **{3)" by ibid. *Sab-seztion (6) addsd (wi b effic. from 151 April, 1960), by Punjab Act No. 14 of 1950, section 7. ) *Substituted for the words “*which may be assessed on him under section ] | o addition to the amount of tux assessed'” by Punjab Act Mo. 28 of 1965, 2Sub section (7) added by Punjab Act No. 2 of 1953, section 4. 'Smlan 11 substituted by Punjub Act VI of 1952, sectlon 7, 3 s Substitited for the words “registered dealer "' by Punjob Act No. 28.0f 1965, Assessment of tax, 296 PUNIAB GENERAL SALESTAX [1948 @ Ph. Act XLy g Authority is not satisfied withoyy, 55in (2) If the ASSCSSINE & 1[dealer] who furnished the re. equiring the presence 08, 107 i t:lrfls or ?!mduction of evidence that the returns furnishe ]\criod are correct and complete, he sha)l in respect of an ¢ COrT ) scr\'e%e: such Ecanlcr a notice in the prescribed manney on a date and at place specified thereip, requiring him, on either to attend in person or (o produce or to cause to be : which such dealer may rely produced any evidence on in support of suc hyeturns. . (3) On the day specified in the notice or as soon after. wards as may be, the Assessing Authority shall, aftes hearing such evidence a8 the dealer may produce, and such other evidence as the Assessing Authority may require on ified points, asscss the amount of fax due from (hesmcr. : (<) If a *[dealer], having furnished returns in respect of a period, fails to comply with the terms of a notice jssued under sub-section (2), the Assessing Authority ears]after the expiry of such period, shall within *[five y ; to ass[css to the best of his judgement the amount of the tax due from the dealer. (5) If a Y[dealer] does not furnish returns in respect of any period by the prescribed date, the Assessing Autho- rity shall within ¥[five years] after the expiry of such period, after giving the dealer a reasonable opportunity of being heard, proceed to assess to the best of his. judgement, the amount of tax, if any, due from the dealer. (6) If uponinformation which has come into his possession, the Assessing Authority is satisfied that any dealer has been liable to pay tax under this Act in respect of any period but has failed to apply for registration the Assessing Authority shall, within 3[five ] after the expiry of such period, after giving the dealer a reasonable ortunity of being heard, proceed to assess, to the best of his judgement, the amount of tax, if any, due from the dealer in respect of such period and all subsequent periods and in cases where such dealer has wilfully failed to apply for registration, the Assessing Authority may dircct that the dealer shall pay by way of penalty in addition to the amount so assessed, a sum not exceeding one and a half times that amourt.] 1Substituted for the words “registered dealer” by Punjeb Act Mo, 28 of 1965 sSub-sections (4), (5)and (6) substituted by Punjab Act No. IV of 1955 and d:emfi.i to have been so substituted with effect” from 17th March, 1255, Substituted forthe words “four years” by Punjab Act No, 28 of 1965 1048 1 Ph. Act NLVL] PUNIAR GENERAL SALES (A% 577 (7) The amount of tax— (a) due where the returns are furnished withoyt receipt showing full payment thereol, or (#y assessed under sub-sections (1), (1), (4) and (5) less the sum, il any, already paid by the (lcnlc:l: in respect of the said period, or (¢) assessed under sub-section (6) together with the penalty directed (o be paid under that sub- section. shall be paid by the dealer into a Government treasury or the Reserve Bank of India by such date as may be spe- cified in a notice issued by the Assessing Authority for this purpose and the date to be specified shall be not less than thirty days from the date of service of such notice: Provided that the Assessinig Authority may, in respect of any particular dealer and for reasons to be recorded in writing, extend the date of such payment or allow such dealer to pay the tax due and the penalty,ifany, by instalments. v 3[(8) If the tax assessed under this Act or any instalment thereof is not paid by any dealer within the time specified therefor in the notice of assessment or in the order per- mittimg payment in instalments, the Commissioner or any person appointed to assist him under sub-section (1) of section 3 may, after giving such dealer an opportunity of being heard, impose on him a penalty not exceeding in amount the sum due from him.] .. (9) Any assessment made under this section shall be withont prejudice to any prosecution instituted for an offence under this Act.] _Y[11-A. (1) If in consequence of definite information which has come into his possession, the Assessing Autho- rity discovers that the turnover of the business of a dealer has been underassessed, or escaped assessment in any year, the Assessing Authority may, at any time within ’[ five years] following the close of the year for which the turnover is proposed to be reassessed, and after givin the dealer a reasonable opportunity in the prescribe manner of being heard, proceed to reassess the tax payable on the turnovsr which has been underassessed or ™ has escaped assessment. wim‘slfifl“wtod (with elfect from 1st April, 1960) by Punjub Act No. 18 of 1960 oo, S20ti0n 1 L-A inserted by Puniab Act No. IV of 1955 and deemed to have been anr\iet:ld With effect from 17t March, 1955, ) 5 i futed for the words ™ four years" by Punjab Act No. 28 of 1965, 278 pUNJAD GENGRAL SALESTAX [1948 : b, 4 XLy, ) Assessing Authority or any spcf_l therg as mgfi') I::“pr::scrihcd, may, at fl")" I"mq, within ope yu;,fi from the date of any order Jraisse ".'}" flTll‘l and subjogy such conditions as may be preser |?u I rfi.hf 3.' any clerjey] or arithmetical mistake apparent [rom the recorg, | y11- eview of certian assessments, clc,, o : on cleiélgif-dcltifll 'L'cl;ds.-—(.*) Notwithstanding anything c;:: tained in this Act, the assessing autho ity shall (whe(po: or not an application is made to him in this behair), review all assessments and re-assessments made before {h, ) tension of the Punjab General Sales Tax (Amc_n i and Validation) Act, 1967 to the Union Territory of Chandigarh, in respect of declared goods and made stich order varying or revising the order previously made g may be necessary for bringing the order previously madp into enformity with the provisions of this Act as amendeg by the Punjab General Sales Tax (Amendment Vali dation) Act, 1967, as extended to the Union territory of Chandigarh: Provided that mo proceding - for review shall be initiated without giving the dealer concerned a notice in writing of not less than thirty days, - (2) Any dealer on whom a notice is served under sub- section (/) may within thirty days from the date of receipt of such notice intimate in writing the assessing authority of his intention to abide by the assessment or re-assess- ment sought to be reviewed and if he does 50, the assissing authority shall not review such assessment or re-assess- ment under this section. (3) No order shall be made under this section against any dealer without giving such dealer a reasonable oppor- tunity of being heard. (4) Notwithstanding anything contained in any judge- ment, decree or order of any court or other authority to the contrary but subject (o (lie provisions of the fore- going sub-sections any assessment, re-assessment, levy or collection of any tax in respect of declared goods made or purporting to have been made, and any action or thing taken or done or purporting to haye been taken or done In relation to such assessment, re-assessment, levy of collection, under the provisions of this Act before the extension of the Punjab General Sales Tax (Amendment Inserted by Government of India Nolificalion Mo, 1293, dated the 6th Tuly, 1968, 1948 : Pb. Act XLVL] PUNIAB GENERAL SALES TAX 279 and Validation) Act, 1967 to the Union territory of Chandj- ch shall be as valid and qffcctwc as if such assessment, fe-assessment levy or collection or action or thing had been made, taken or done under this Act as amended by the punjab General Sales Tax (Amendment and Validation) Act, 1967, as extended to the Union territory of Chandi- garh.] 111-B, The amount of any tax angi{xnalty imposeed under this Act, which remains unpaid after the due date, o, P2 TECOVers) ay shall be recoverable as arreas of land revenue.] sy of land 212, The assessing authority shall in the prescribed Retunds, manner, refund to a registered dealer applying in this pehalf any amount of tax paid by such aler under this Act — (a) if the amount of tax so paid is in excess of the amount due from him under this Act; or (b) if the amount oftax so paid is in respect of the sal: or purchase of any declared goods and such goods are sold in the course of inter-State trade or commerce; either by a refund voucher or, at the option of the dealer by deduction of the tax so paid from the amount of tax due from him in respect of any other period : Provided that the refund under clause (t_rj shall be subject to such conditions as may be prescribed: “[Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of three years from the date on which such claim OOCHLCS.] Explanation.—For the purposes of this scction the expressions “‘declared goods” and “in the course of inter- State trade or commerce’’ shall have the meaning assigned to them by clause (¢) of section2and section 3 respectively of the Central Sales Tax Act, 1956.] iSaction 11-B inserted (with effect from 1st April, 1960) by Punjab Act No, 18 f 1960, section 9, ‘Substituted by Punjaly Act Mo. 13 of 1959, section 9. This section shall be deemed 1o have been so substituted with effect from 1st October, 1958, *Inserted by Punjab Act No. I8 of 1965, Aceaunts. 280 PUNJAR GENERAL SALES TAX [1948 © ), Aq XLyy 13. '[(N Every repistered Il!.‘.’lh?r or other dealer , whom a notice has Iu‘u:l‘] served to furnish returng Hl'ltlr:I: fsub-section (3] of section 10, shall keep # true account of the value of goods bought and sold by him and if the Assessing Authority considers that such account s nat sufficiently clear and intelligible to cnable him to myy, a proper check of the returns referred ta in that sypy. section he may require such dealer by notice in writing to keep such accounts including rccords of sales [ag ha may subject to anything that may be preseribed in that behalf in writing direct].] 4[(2) Every registered dealer shall,— (@) in respect of goods, exceeding ten rupces in valuc in any one transaction, sold by him or on his behalf, issue to the person to whom they are sold, a cash memorandum or bijl serially numbered bearing the name and address of the dealer, the date of sale and the signa- ture of such dealer or his servant, manager or agent and showing the particulars of goods so sold and the price thereof ; and (b) preserve acarbon copy of such cash memaorandum or bill for a period of not less than five years from the date of issue thereof Provided that the °[Central Government] may by noti- fication exempt any class of registered dealers from the provisions of this sub-section. (3) Where any dealer confravenes the provisions of sub-section (/) or sub-section (2), the Com- missioner or any person appointed to assist him under sub-section (/) olp section 3 may, after affording such dealer a reasonable opportunity of being heard, impose upon him a penalty which may extend to five hundr rupees. | 1Existing section 13 renumbered as sub-scetion (1) by Punjab Act VI of :sasll *Substituted for the words, brackets and figure ‘;:w{a-s:r.'liull 2" by Punjab Act VI 9!‘ 1952, section 8(i). ibed” Substituted by Punjab Act VI of 1952 for ths words *'us may be prescrib section B(1). $Substituted by punjub Act 28 of 1465, i o roubstituted for the words ‘'Stufe Governmznt” by the Punjub Reorgdill iugl;gn (Chandigarh){Aduptation of Laws on State and Concurrent SU}‘JJ'““)OMU 1948 : Pb. Act XLVL] PUNIAD GENERAL SALES TAX 28] t[14. (1) The Commissioner or any person appoint-* ed to assist him under sub-scction (7) of section | 3 not below the wank of an Assistant Fxeise and Taxation Officer. may, for the purposcs of this Act, require any dealer referred (o in seetion 10 to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary : Provided that books, documents and accounts of a period more than five years prior to the year in which assessment is made shall not be so required. (2) Every registered dealer shall— (@) maintain day to day accounts of his business ; (h) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the Assessing Authority (¢) produce, if so required, account books of his business before the Assessing Authority for authentication in the prescribed manmer ; (d) retain his account books at the place of his busi- ness unless removed therefrom by an official for inspection, by any official agency, or by auditors or for any other reason which may be considered to be satisfactory by the Assessing Authority. ) (3) If any officer referred to in sub-section (I) has reasonable grounds for believing that any dealer is tryin, to evade liability for tax or other dues undey this Act,an that anything necessary for the purpose of an investigation into his liability may be found in any book, account, regis- teror document, he may seiz: such Fook, account register or document, as may be necessary. The officer seizin the book, account, register or document shall forthwit grant a receipt for the same and shall— () in the case of book, account, register of document whiclh was being used at the time of seizing, within a period of ten days from the date of seizure ; anl ‘Substituted by Punjub Act23 of 1965, mchiction and mapeetion of ranks, dociument el aceannl e 282 PUNJAD GENERAL SALES TAX [1948 : Ph. Act X[yt in any other case, within a period o (&) lfii;[vm}dflfs from the date of seizer : .-muni; it to the dealeror the person from whose custody it was seized alter examination of after having such copies or extracts taken therefrom as may be considered nec:ssary, provided the dealer the aforesaid person gives g receipt in writing for the book, accound, register or document returned to him. The officer may, before returning the book, account, repister or document, affix his signatures and his official scal at one or more places thercon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him the number of places where the signatures and scal of such officers have been affixed on each- book, account, register or document. (#) For the purpose of sub-section (2) or sub-section (3), an officer referred to in sub-section (/) may enter and_ search any office, shop, godown, vessel, vehicle, or any, other place of business of the dealer or any building or place except residential houses where such officer has reason to believe that the dealer keeps or is, for the time being keeping any book, account, register, document or goods relating to his business. (3) The power conferred by sub-section (<) shall include the power to open and search any box or receptacle in which any books, accounts, registers or other re- levant documents of the dealer may be contained. (6) Any officer empowered to act under sub-section (3) or sub-section (4) shall have power to seize any goods which are found in any office, shop, godown, vessel, vehicle or any other glace of business or any building or place of the dealer, but not accounted for by the dealer in his books, accounts, registers records and other documents.] 1048 : Pb. Act XLVL] PUNIAB GENERAL SALEs 1Ay a8y i[14-A. (1) Any assessee or dealer, who is entitled of required 10 attend before any authority in connection with any proceedings under this Act, may attend by 5 per- soil authorized by him in writing in this behalf, being a relative or a person regularly cmployed by the nssessee, or a lawyer or accountant or income-tax practitioner and not being disqualified by or under sub-section (3), q(2) In this section an “income-tax practitioner” means any person, who before the 10th day of May, 1953, attended before any assessing or other sales tax authorities in connection with any proceedings under this Act or under the Punjab General Sales Tax Act, 1941, on behalf of g_uyass:ssccotherwlse thaninthe capacity of an employee or relative of that assessee, or who has passed any accountan- cy examination recognized in this behalf, by the Central Board of Revenue, or holds a Degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian University, incorporated by any law for the time being in force, Rangoon University, English and Welsh Universities.] (3) No person, who has been dismissed from Govern- ment service, shall be qualified to represent any dealer under sub-section (1). (4) If any practitioner or other person who repre- sents an assessee is found guilty of misconduct in any proceedings before any authority under this Act by the Commissioner, the Commissioner may direct that he shall b;: disqualified to represent a dealer under sub-section Provided thai no such direction shall be made in res- pect of any person unless he is given a reasonable opportu- nity of being heard. 9(5), Any person against whom any direction is made under this section may appeal to the Tribunal against such direction under and in accordance with the provisions of section 20,] tAdded by Punjab Act XXVILL of 1953, section 4, Substituted by Punjab Act Mo. IVol 1955 and desmed to have beenso substi- ited with effect from 17th March, 1955, Jm,?%‘&lmmfl by Government of India notification No, GSR 1273, dated dth 984 PUNJAR GENERAL SALES TAX [1MB: Phy Act xpvf th a view lo preventing or Cflccking 1 stablishment of 14BN 11, wi ) A erthis Actin any placeor places jp the cheek pots_oF ayagion of taxund harrizrs ingpection goods intamsil oo 0 do, it may by I Gavernment] considers it necegge notification direct the c.‘.'.ul:qu,i‘;,:i'é:"l'r of acheck post or the erection of a barrier or both, at sych place or places as may, bpunatll'{cd. The owner or person in charge of a goods vehicle or vessel shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale ora delivery note containing such particulars as may be prescribed in respect of the goods carried in the goods vehi- cle or vessel, as the case may be, and producc the same before an officer in charge of a check post or barrier or any other officer of the department not below the rank of an e and Taxation Officer checking the Assistant Excis vohicle or vessel at any other place. (3) The owneror person in charge ‘of a goods vehicle or vessel entering the State limits or leaving the State limits shall also give in trig]icate a declaration containing such iculars as may be prescribed of the goods carried in such vehicle or vessel, as the case may be, before the officer incharge of the check post or barrier and shall produce the copy of the said declaration dul verified and returned to him by the officer incharge of the check post or barrier before any other officer as mentioned in sub-section (2) : of State, the “[Centra Provided that where a goods vehicle or vessel bound for any place outside the State passes through the State, the owner or person incharge of such vehicle or vessel shall also obtain a transit slip (rahdari) in the prescribed form from the officer incharge of the check post or barrier of his entry into the State and deliver it to the officer incharge of the check post or barrier at the point of his exit from the Staté failing which it shall be presumed that the goods have been sold within the State. (4) At every check post or barrier or at any other place when so required by any other officer referred to in sub-section (2) in this behalf, the driver or any other person incharge of the goods vehicle or vessel shall stap the vehicle or vessel, as the case may be, and keep it stationary as loing igubstituted for scetlon 141 by Punjab Act No. 28 of 1965 Substituted for the words *'Statcment™ by 1l b Reorganisaticn {SEE“’“'W h) Adaptaticn of Laws on sfl.t:un'.{('.n':m?;::fi Subjac{sl; Order, 1948 : Ph. Act XLYL] punjan GENERAL SALES 14 285 as may reasonably be neeessary, nnd ) rein- charge of the cheek post or barrier or the ofTicer ag aforespiq to examine the contents in the \1-.I‘n'c,lc. or vessel, by |!I'cnking open the packige or packages, if necessiry, angd inspect all records relatin g to the goods carried Which are i’ (he possession of such driver or other ) person inchurgc, who shall also furnish such other information as may be required, allow the OfTice (5) At every station of transport of O goods, bus stang or any other station or place of loading or Unloading of goods, other than a rail head or a post office, when so required by the Cqmmissioner Or any person appointed to assist the Commissioner under sub-section (1) of section 3, the driver or the owner of the goods carrier of the em- ployee of a transport company shall produce for examina- tion transport receipts and all other documents and account books concerning the goods carried, transported, loaded, unloaded or consigned or received for transport, (6) Any officer not below the rank of an Assistant Excise and Taxation Off; icer while acting under this-section shall have the power to seize any goods not covered b the documents mentioned in sub-ection (2) and sub-section (3). ¥y person, including a carrier of goods, acting on behalf of a dealer, shall take delivery of, or transport from, any vessel, s tation, airport or any other place, whether of similar nature or otherwise, notified in this behalf by the ![Central Government], any conm%nment of goods the sale o purchase of which is taxable under this Act exce t in accordance with such conditions as may be prescribed : with a view to ensuring tg}m there is no evasion of the tax imposed by or under this Act : Provided that no place whichisa rail head or a post office shall be so notified by the '[Central Government. ] respect of which the declaration js false 3 L. Substituted for the wornls "S:atc GOvernient” by the Punjab Re. SEAnIsation (Chandigart) { Ad | n o s on Siale and * S45icts) Onder, g (Adapiation of Luws” on Sta i 286 PUNJAR GENERAL SALES TAX [1948 : Ph, Ay XLV Provided that the oflicer acting under sub-seetion ¢ or sub-section (8) may, before or after such seizure oi0) to the person affected an option to pay, in licuof Sc-ibnrc and in addition to the tax recoverable, a sum of Im.urc not exceeding one thousand rupees or double the amoflcy of tax recoverable, whichever is grealer. nt .E.q:(anafiau.—ln this section, the expression “goods vehicle” has thesame meaningasisassigned o it in clange (8) of section 2 of the Motor Vehicles Act, 1939, but doces not included road transport plying in collaboration wity rail trapsport. Power to call for 14C. The Commissioner or any other person appoint- o pames, €d t0 assist him under sub-section (1) of section %pmay ere. for carrying out the purposes of this aci, require an;; son, including a banking company, post office or any officer thereof to furnish any information or state- ment useful for,or relevant to, any proccedings under this Act.]. Delegation of 15. Subject to such restrictions and conditions as i may- be d;;]rcsmbed the Commissioner may by order in writing delegate any of his powers under this Act, except those under ![sub-section (1) of section 21] to any person appointed under section 3 to assist him. Information to be 16, If any dealer to whom the provisions of sub- furnished regarding section 2[(3)] of section 10 apply— change of business. (2) sells or otherwise disposes of his business or any place of business, or (b) discontinues %[or transfers] his business or changes his place of business or opens & new place of business, or (c) changes the name ‘[constitution] or nature of his business, or ¢f(d)] wants to make any change in the class or classes of goods specified in his certificate of registra tion for use in the manufacture of any goods for sale, [ * * L A —_— iSubstituted for the words, figures and brackets “sub-sections @ o section 22" by Punjab Act XXXV of 1949, section 9, i " sSubstituted for the figure and brackets “(2)"" and clause (d) subs titted by Punjab_Act Y of 1955, and deemed 10 have been so substituted with effect from 17ith March, 1955. *Inserted by Punjab Act No. 13 of 1959, section 12 (a). ‘Inseried by Punjab Act 13 of 1959, section 12 (b), om "The words *“or In the exceution of any contraet”, omitted {with effec! hem 1st April, 1960) by Punjab Act No. 1§ of 1960, section 11. . | 1904 : Pb. Act XLVL] pUNJAR GENFRAL SALES TAX 287 he shall within the preseribed time inform the prescribeg authority accordingly: and if any such dealer dies, his legal representative shallin like manner inform the said authority, i17. Where the ownership of the business of a Transfer of busines registered dealer is cntirely transferred and the transferee carries on such business cither in its old name or in some other name, the transferee shall for all the purposes of this Act (except for liabilitics under this Act already dis- charged by such dealer) be deemed to be and to have always been < gistered as if the certification of registration of such dealer had initially been granted to the transferee ; and the transferee shall on application to the prescribed authority be entitled to have the registration certificate amended accordingly.] q17-A. Should his certificate of registration be Liability 1o tax cancelled under any provision of this Act, a dealer, save &%3iock incerisin when he has transferred his business to some one else, and notwithstanding clause (_g’) of section 2 but subject to the provisions of section 6, shall be liable to pay tax on goods purchased by him in the 3{Union Territory of Chandigarh] after registration, and remaining unsold at the time of cancellation of certificate at a rate leviable for the sale of such goods.] - ‘[18.(1) Wheie a dealer is an undivided Hindu family Lisbilty toTax of firm, or other association of persons, and such family, , dissolved firm or association is partitioned, dissolved or disrupted, firm.et asthe case may be, (1) the tax payable under this Act bysuch family, firm, or association of persons for the period up to the dale of such partition, dissolution VSubstituted by Punjab Act No. |13 of 1959, section 13. Substituted by Punjab Act 13 of 1959, seetion 14, (., ‘Substituted for the words “State of Punjab'" by the Penjib Re-srgunisation Chandigarh) (Adoptation of Laws on State and Concurrent Subjects) Order, 1968 ‘Section 18 jnserted by Punjab Act No. 2 of 1963, sectlon 6. 288 PUNJAR GENERAL SALUS TAX [1948: Ph, Act xpyp or disruption may be assessed as if stich g . i i H T partition, dissolution or disruption had takey place and all the provisions of this Act shy| apply accordingly ; and (b) every person who was at the time of syep partition, dissolution or disrup'ion a member or partner of an undivided Hindu family, firm or association of persons shal', notwith- standing such partition, dissolution or disrup- tion, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such _ partition, dissolution or disruption. (2) ‘Where the registration certilicate of a dealer is . cancelled under this Act inany case, other than o that of a partition of undivided Hindu family: or dissolution or disruption of a firm orasso” ciation of persons, the tax payable under this Act by such dealer for the periodup to the date .ofcancellation of the -egistration certificate may be assessed on such dealer as if no such cancellation had taken place and all the provisions of this Act shall apply accordingly]. Bar fj;_‘f"“" po-- 119, ‘No assessment made and no order passed under this Act or the rules made thereunder shall be called into question in any Civil Court,). ORI N T e h&fiy&?m by Government -u!' India notification No. GSR 1273, dated 15 1948 - Ph. Act XLVL] PUNIAD GENERAL SALIS TAX 280 i20. (1) An appeal from every original order Appeats passed under this Act or the rules made thercunder shall lie.— (a) if the order is made by an Assessing Authority, to the Deputy Excise and Taxation Commis- sioner : (b) if the order is made by the Deputi{ Excise and Taxation Commissioner, to the Commis- sioner ; (c) if the order is made by the Commissioner or any officer exercising the Ipowcrs of the Com- missioner, to a Tribunal. (2) An order passed in appeal by a Deputy Excise and Taxation Commissioner or by the Commissioner or any officer on whom the powers of the Commissioner are conferred shall be further appealable to a Tribunal. (3) Every order of a Tribunal and subject only to such, order the order of the Commissiorner or any officer exercising the powers of the Commissioner, or the order of the Deputy Excise and Taxation Commissioner or of the assessing authority if it was not challenged in appeal or revision shall be final. (4) No appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against or such longer period as theap ellate authority may allow, for reasons to bc recorded in writing, (5) No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satis- factory proof of the payment of the tax or of the penalty, if any, imposed or of both as the case may be : Provided that if such authority is satisfied that the dealer is unable to pay the tax assessed or the penalty, if any, imposed or both, he may, for reasons to be recorded 1n writing, entertain an appeal without the tax or pcnaltg or both having been paid or after part payment of suc tax or penalty or both. ln;ys.“‘l?e!sm by Government of India notification No, GSR 1273, dated 6th Revition. e | 290 PUNIAR GENERAL SALES TAX [1948 “Th. A XLvr, (6) Subject to such rules of procedure 4 prescribed an appellate authority may pass sycp, ~ appeal as it deems to be just and proper. | May by, rder on '[21. (1) The Commissioner may of 1. - motion call for the record of any Proceedings wh'ié” are pending belore, or have been dispose of £ any authority subordinate to him, for the PUpose of satisfying himself as to the logality or propriety of Such ings or order made therein and may pass sych order in relation thereto as he may think fit, o (2) The State Government may by notificatiog confer on any officer powers of the Commissioner under sub-section (1) to be exercised subject to such conditions in respect of such areas as may be specified in the notification, (3) A Tribunal, on application made to it against anorder of the Commissioner under sub-section (1) within minety days from the date of communication of the order, may call for and examine the record of any such case and passsuch orders thereon as it thinks just and proper (4 No order shall be passed under this section which adversely affects any person unless such person has.been given a reasonable opportunity of being heard.] ’[21-A. (1) The Commissioner or the officer on whom powers of the Commissioner under sub-section (1) of section 21 have been conferred by the State Government may, at any time within two years from the date of any order passed by him, of his own motion rectify any mistake apparent from the record, and shall within a like.period rectify any such mistake which has been brought to his nofice by any person affected by such order : Provided that no such rectification shall be made if it has the eflect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the officer on whom powers of the Commissioner under sub- section (1) of section 21 have been conferred by the State Government has given notice in writing to such person of his intention to do so and has allowed such person reasonable opportunity of being heard. *Substituted by Government of Ludia notifjcation No, 1237, dated the 6th July, 1968. : *Section 21 A and 215 inserted by bid, 1948: Pb. Act XLYL] PUNIAB GENERAL SALES 1 Ax i (2) The provisions of sub-section (1) shall apply 1o the rectification of a mistake by a Tribunal as they apply 1o the rectification ol a mistake by the Com missioner. (3) Where any such rectification has the effec( of reducing the amount of the tax or penalty the Com. missioner shall in the prescribed manner order the refung of the amount so due to such person, (4) Where any such rectification has the effect of enhancing_the amount of tax or penalty or reducing the amount of refund, the Commissioner shall order the re- covery of the amount due from such person in the manner provided for in scctions 11 and 11-B. 21-B. (1) Anyappeal or application under sub-section p., " (1) of section 22 pending {mmcdfiitely before the extension fl?‘_";;},,fl{,"f,’fd of the Punjab General Sales Tax (Amendment and Valida- *P'ic2ticns tion) Act, 1967, to the Union Territory of Chandigarh, before the Financial Commissioner shall stand transferred to the Tribunal constituted under section 3-A. (2) Any application for revision pending imme- diately before the extension of the Punjag General Sales Tax (Amendment and Validation) Act, 1967 to the Union Territory of Chandigarh, before the Financial Com- missioner, the Commissioner or any officer on whom the powers of the Commissioner are conferred shall stand transferred to the Tribunal and shall be disposed of by itas if it were an appeal made to the Tribunal under and i accordance with the provisions of scction 20. (3) Subject to the provisions of section 20 and sub- sections (1) and (2), if a person is aggrieved by any order pussed by uny officer or authority before he extension of the Punjab General Sales Tax (Amendment and. Validution) Act, 1967, to the Union Territory of Chandi- garh, from which an appeal under sub-section (5) of section 14-A or a revision under section 21 oran applica- ton under sub-section (1) of section 22 was competent but was not filed and if the period of limitation prese cribed therefor had not expired immediately before such extension he may file an appeal or revision, as the case may be, to the Tribunal against such order within the unexpired period or within thirty days next after such Sitension whichever period expires later.] | vl 202 PUNIAR GENERAL SALES TAX 1944 - v Aet X1 « Aet XLy State mn&"“ém;", i 22, {1 Within 60 days from the pagsi order under “[seetion 20 or 21] by the .Irihl‘llll'fl”g il any liability of any dealer Lo pay tax under this ' ;\:lhm dealer or ‘the Commissioner may, by applicaijo, writing accompanied by a fec of one hundred ¢ ) . s u e case l&e application 15 made by a dealer, m,,.f,’fi“ the ' 1w ribunal to refer to the High Court any question of |y arising out of such order. ] aw an illll_ 1zl ir 2) If for reasous to be reco ded in writing, ¥ Tribunal] refuses to make such reference, the applicap, may, sithin 30 days of such refusal either— (a) withdraw his application (and if he does g the fee paid shall be refunded); or ' (b) apply to the High Court against such refusal, (3) If upon the receipt of an application under clause (b) of sub-section (2), the High Court is not satisfied of the correctness of the '[Tribunal’s] decision, it may require the [Tribunal] to state the casc andreferit,and on thereoe';pt of such requisition, the *[Tribunal] shall state and refer the case accordingly. (4) Ifthe High Court is not satisfied that the statements ina case referred under this 4[section]are sufficient to enablc it to determine the question raised thereby, it may refer the case back to the Tribunal] to make such additions thercto or alterations therrin as the court may direct in that behalf. (5) The High Court upon the hearing of any such (‘rflbt shall decide the question of law raised therby, and shall deliver its judgement thereon containing the groun I on which such decision is founded and Sh/ send Lo the %(Tribunal] a copy of SW judgement under the seal of the court and the signatit of the Registrar, and the #{Tribunal] shall dispose © case accordingly. 1Substituted by Punjab Aci Mo. 13 of 1959, of lud sSubstituted for the word and figures "'Section 21" by Goversent potification No. GSR 1273, dated the 6th July, 1968, 1Substituted for the words "Financial Commissiones™ by ibiel. sgubstituted for the word “clause” by East Pojab Act No. XXXVof 194 | " 1948 : Pb. Act XLVI| PUNIAD GENERAL SALES TAX 293 6) Where a reference is made to the High t undfi(f this section, the cost (including the dispnsgai Srot‘;,rc fee) shall be in the discretion of the court. 7) The payment of the amount, if any, of the t due (ir)l accordance with the order of the I[Tribunal] 1:(1 respect of which an application has been made under sub- section (1), shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount 15 reduced as the result of such reference, the excess tax paid shall be refunded in accord- ance with the provisions of section 12. 22-A. The Commissioner or any person appointed poue of commis to assist him m;'d:lii s?-sec}:;on (}1) of section 3 shall, for sioner o™ the purposes o s Act, have the same powers as are SiEins > vested in a court under the Code of Civil procedure, 1908 oridance o oath (V of 1908), when trying a suit, in respect of the follow- ing matters, namely — (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) compelling the production of documents and impounding or detaining them; (c) issuing commissions for the examination of “rjt . (d) requiring or accepting proof of facts by affidavits, (€) such other powers as may be prescribed ; & and any proceeding under this Act before _the °[Tribunal or the Commissioner] or any person agpointed to assist him under sub-section (1) of section 3 shall be deemed to be a “Judicial proceeding” within the meaning of sections 193 and 225 and for the purposes of section 199 of Indian Penal Code). 38ubstituted for the words "Financial CiJnuni—lSiDflfl'.' Tb—fi‘ 03“"’“;"; of tndia Notificaion No. GSR 1273, dated il July, 1968, R |mmfifi inserted (with effect from Ist April, 19600, by Punjab Act, No. 3ubstituted for the T ool (ndia ? word **Commissioner’ "hy the Governmen Notificatlon No, 1273 dated eth July., 1911, 204 PUNIAN GENERAL SALES TAX [1948 :p},. Act X1y Penalty 1123. (1) Whosoever contravenes, or fiils ¢ with, any of the provisions of this Ag fir'l:hr:flmpj? made thereunder or any order ar direction mag, [ . thereunder, shall, il no other penalty is provide,| UN’I i Act for such contravention or failure, be liable (4 : F thig tion of a penalty, not exceeding two thousan "“D{:uglp““' where such contravention or failure sy gopr 4 one, 1o a daily penalty not exceeding fifty ruppeg (Ir:lu!n-r» the period of the continuance of the contravention qr fyjj,n & €, (2) An officer of the rank of a Deputy Excise 44 Taxation Commissioner _appointed under Sub-sectjon (1 of section 3 may, after affording to the dealer a rr.-am:n{hlii- opportunity of being heard, impose the penal 5 in sub-section (1).] ¥ Menfaneg 21-24_] & * Hr e L 3 Yadommily; 25. No suit, prosecution or other legal proceedings shall lie against any officer or servant of the %[Central Government] for anything which is in good faith donc or intended to be dome under this Act or the rules made thereunder. Returns, etc, to be 26. (1) All particulars contained in any statement tmiklential, made, return furnished or accounts or documenls produced in accordance with this Act, orin any record of evidence given in the course of any proceedings under this Acl other than proceedings before a Criminal Court, shall, save as provided in sub-scction (3), be treated as confidential, notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid be entitled to require any officer of the 3[Central Government] to produce before it any such statement, return, account, document or record or any part ther of, or to give evidence before it in respect thereof. . (2) If, save as provided in sub-section (3), any officor of the ‘[éentral Government] discloses any of the fi:fll‘. culars referred to in sub-section (1), he shall be punishablé with imprisonment which may extend fo six months and shall also be liable to fine. 1§ubstituled by Punieb Act No. 28 of 1965, sSection 24 enutted by Punjub Act No. 28 of 965, il *Substituted for the words “State Government” by the Punjab "-“:‘g‘"l's (Chandigarh) (Adaplation of Laws on State and Congurrent Subjocts) Ordery (048 : Pb. Act NLVI] PUNIAB GENERAL SALES 1A% 295 (3) Nothing in this section apply 1o the disclosure of any of the particulars rcl'nrrgd to in sub=section (1) for the purposes of a prosecution under the Indian Pena) Code in respect of any such statement, return, accounts, Jdocuments or l‘l\'ILlol'tL'l‘ L or _1‘01‘ the purposes of & prosecu- tion under this Aet, 'for for Departmental use of the officials of the Income-fax Cepartment of the Giovernment of India] [ for Government Departments of other sister states of the Union of India). 27. (1) The -‘[(_:'l‘.‘.'l‘liril] Government mar‘ subject 1O power 1 ks {he condition of previous publication, make rules for carry. ris. inc out the purposes of this Act, (2) Inparticular and without prejudice to the gencrality of the foregoing power, such rules may prescribe— i[ (a) the salaries. allowances and other conditions of service of the Presiding Officer of a Tri- bunal: (aa) the conditions and limitations subject to wh.ji'-]'I a Tribunal shall award costs under sub-sectio® (11} of section 3-A:] {(b) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 4 ; (c) the taxable quantum for particular classes of dealers under clause *(c) of sub-section (5) of section 4 ; ®[(cc) the particulars to be contained in a declaration under sub-clause (ii) of clause (a) of sub- section (2) of section 5 ; the form of such decla- ration, and the manner in which such declara- tion is to be furnished ;) 'Added by Eust Funjsl Act of No. XXXV of 1949, iInsetod by Punjub Act VI of 1952, ) ) ) . 1960 Clause (i) omitted Gwith effect from let April, 1960), by Punjab Act No. 18 of Nmii‘iwn" 14 and new chse (a) inserted and clause (aa) by Goverameant of India on No. G 1275, duted 6ih July, 1968, *Substitued for the letter wnd biacket Y by Pusjab Act IV of 1985, and decine] 10 have beea 50 substituled with effvct from 170 barsh, 1955 *Clause (oe) ndded by Punjals Ace VI of 1952, 206 PUNJAT GENERAL SALIS TAN [1948 1 Ph, Aq XLy (d) the other sales, turnover in respect of whicl may be deducted from a dealer’s pross lurn1 over in computing his taxable turnoryey ,,' defined in section § : i (¢) the authority to which_applications for re is- tration under section 7 or seetion 8 ghall made ; the procedure for the payment of fees in regpec 9 of,pand other matters i)r[mfdentn[ to, the 1-3;:1 tration of dealers and ’gmntin of certificates of registration, and the form of such certificate under section 7 or section 8 ![and the manner in which securily shall be furnished under section 9 :] #](g) the intervals at which the conditions subject 1o which a lump sum by way of composition may be acoc&t:d by the Commissioner from any dealer manner in which such lump sum i to be determined and the manner in which the tax under this Act shall be payable under sec- tion 10 ;] (h) the returns to be furnished under sub-section *[(3)] of section 10, and dates by which, and the au h:;jty to which such returns shall be fur- s : (i) the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 11 ; (j) the manner in which refunds under section 12 shall be made ; *[(k) the conditions, i’ any, for issue of direction acetion 13 3 ny, for issue o *l()) the manyer of authentication of account books under clause (c) of sub-section (2) of section 14 ; i tAdded by Punjab Aci vy, 280l 1965 *Clauses (g) and (k) substituted by Punjab Act VI of 1952, *Substituted for the brackets aud figure "{2)" by Punjab Act V1 of 1952, *Clauses (g) and (k) substituted by Punjab Act VI of 1952, ‘Substituted for clause () by Punjab Act No. 28 of 1965, (948 : Pb. Act XLVI] PUNJIAB GENERAL SALES 1Ax 297 (1) the particulars of bills of sales or delive " referred to in sub-section (2) ofdsilc\?ia nlodtifiEl the particulars of declaration to be given unde ; sub-section (3) of that scction, the form -:}IE transit shg (rahdari) referred to in the proviso to that su -section and the conditions on which delivery of consignment of goods shall be taken under sub-section (7) of that section ;] (m) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 15 ; E (n) the authority to which information shall be furnished under section 16 ; (o) the manner in which appeals 15 # * 1 may be preferred under section 20 ; (p) the procedure for and other matters (includinfi fees) incidental to, the disposal of appeals an apg‘lig%tions for revisions under sections 20 an " *[(pp) the authority by which and the manner in which cases may be transferred from one Assess- ing Authority to antoher and from one appe- llate authority to another ;] 3[(q) any other matter which is tobe or may be prescribed ] (r) the manner in which and the time within which- afig]jicafions shall be made, information furni- shed, and notices served, under this Act : i[(s) the procedure for the cancellation and return of certificate of registration.] h[(3 - - - * * ] _ S[27A. Turnover for the year 1949-50 shall be doalt Transitional Pro- with as under :— (1) Separate returns shall be submitted by each dealer, one for the period from the 1st April, 1949, to the 30th April, 1949, and the others from the 1st May, 1949 to the 31st March, 1950, as may be prescribed. - ——————————— "The words “against ass-sement” omitied by Governmens of Indin Natification ™o, GG R, 1273, duted 6th July, 1968, “Inserted by punjab Act Mo, 28 of 1965, Substituted by ibid. "New Clause (s) ndded by Punfal Act Ko, 13 of 1959, section 18 ] *Sub-section (3) omitted by Goverament of Tndia Notification No. G.5.K, .ll'!!. dated gth July, 1968. ‘Section 27-A added by East Punjals Act No, XXXV of 1944, § . 208 PUNJAB GENERAL SALES TAX [194§ | Ph. Act XLyy, (2) Each of these two periods shal a year for the purposes of asse Act. | be deemeq 10 b ssment undey ypi- (3 (i) Notwithstanding the repeal of qhe , General Sales Tax Act, 1941, for dczltingu:fi;: the turnovers for the period from the |gt April 1949 to the 30th April, 1949, the firs part of sub-section (1) of section 3 of the repealed Ay shall be deemed to be in force subject 1o the following :— There shall be charged on-the turnover CVETY year g tax at the following rates, that is to say — (a) if the turnover exceeds - Three annas for one thousand but does every onc hund- not exceed two thousand dred 1upees ar rupees. fraction thereof. (b) If the turnover exceeds Four annas for two thousand rupees, every one hund- rupees or fraction thereof. (ii) The returns for the eriod from the Ist May, 1949 to the 31st Mgrch, 1950, shall be dealt with in accordance with the provisions of this Act.] '[27B. Notwithstanding anything contained _in ;ub-section (3) of section 4 and in sub-section (4) of section (a) the registration of a dealer mentioned in clause #[(e)] of sub-section (5) of section 4, effected before the 30th September, 1949, under section 7 on the ground that his gross turnover during the year 1948.49 exceeded 20,000 rupees shall be cancelled with effect from the 1st April, 1950, if his gross turnover during the year 1948-49 did not exceed 30,000 rupees and he applies for the cancellation of his registration certificate on or before the 3lst December, 1949 ; and 18eetion 27-H added hy Fast Funjab Act Moo XXXV of 1949, Mow see clause (d) _ ph. Act XLVL] PUNIAB GENIRAL SALKS 1ax 200 1948 the registration of all dealers effected 1 " ®) tion & hefore the 30th September, I'!Jr»llc‘!erejfi:h stand cancelled with effect from the Ist .A.pril 1950, and all such dealers shall surrender Ihci; registration certificates ta the appropriate assessing authority on or before the 31st Decemn- her. 1949. 28, The Punjab General Salex Tax Act, 1941 (IV of Repsil. 1041), is hereby repealed : Provided' that anything donc under the said Act which could have been done under this act if it had then been in force shall be deemed to have heen done under this Act. 29. (1) Notwithstanding anything contained in this Act— - o (a) a tax on the sale or purchase of goods shall not be imposed under this Act— (i) where such sale or purchase takes place out- side the *[Union territory of Chandigarh]; or » (i) where such sale or purchase takes place in course of import of the goods into, or export of the goods out of, the territory of India ; (b) atax on the sale or purchase of any goods shall not, after the 3lst day of March, 1951, be imposed where such sale or purchase takes place in the course of inter-State trade or com- merce excepl in so far as Parliament may by . law otherwise provide. .LI (2) * * w W # -'1] 30. (1) The ¥[Central Governmenlk il satisfied that it is necessary or expedient so to do in the interest of coltage industries, may by notification exempt any class of co-operative societies or persons from the payment of tax under this Act on the purchase or sale of any goods subject 2 losuch conditions as may be specified in such notification. Power Lo exenipt, b, (2) Where a notification under sub-section (1) has en |5S?cd by the *[Central Government]— Imerted by the Adapati Thi 951 k plation of Laws (Third Amendment) Ordes, 1951, lu..,.a?!:fl‘flw for the words “State of Punjab” by the Punjab Reorganfsitan “Sub ’-Ai‘l'flfll-lflli ; n of Laws on State and Cancurrent Subjects) i leiap ) Inserigs g (&) 0f section 29 omilted by Punjab Act No, 24 of 1 s 'S st e i th-m 7 of 1958, e w Bytley: pania. ileargh 1524im (Chang : words “'Stile G venm nt" byth: 4 J{)rd%l i) (Adaptation of Laws on Siale Conzurrats Juhjects ® 300 PUNIAD GENERAL SALES TAX [1948 I*h, Ay XLyy (a) a registered dealer shall not be entitled to char tax on the sales made to such societies gcr persons ; and (b) such sales shall not be included in the taxable turnover of such {igalsterfd dealer notwithstang. ing anything to contrary contained in gyp. sgion (2) of section 5. sub 1 3 - L3 * Ll !\:] Tower to amend *{31. The’lCentral Government], after Eiving b ti- o hcheduze G fication not less than 'E[twcniy days]yng:ic,lc of its intention so to do, may by notification add to, or delete from, Schedule T any goods, and there upon Schedule C shall be deemed to be amended accordingly.] ‘([SCHEDULE ‘A"] [See Section 5(1)] List of Luxury Goods Serial Description of goods No. (1) Motor vehicles, including chasis of motor vehicles, motor tyres 9 , ] spare parts *land accessories] of motor vehicles. f(2) Motor cycles and motor cycle combinations, motor scooters, motoreites and tyres, tubes *[, | spare parts [and accessories]of motor cycle, motor cycle combinations, motor scooters and motorettes]. (3) Refrigerators and air conditioning plants and component parts thereof. (4) Wircless reception instruments and apparatus, radios and radiogramophones, electrical valves, accumulators, amplifires and loud-speakers and spare parts and accsssories thereof. 10mitted by the Punjab Romnlmion (Chandigarh) (Adaptation of Laws on State and Concurrent Sul ) Order, 1966, *Added by Punjab Act No. 28 of 1965. 0 *susstityted for the words *‘State Government'® by the punjab Reorganisi- :iynnrf handigarh) (Adaptation of Laws on §tite and Concurrent Subjects) Order, 68 ‘Substituted for the words ‘three months' by Government of India Notili- cation No, G.S.R. 1273, dited 6th July 1968, *Substituted by Punjab Act No. 7 of 1959, — 'Substltuted for the word “and’* by Chandigarh Administration Motificatio! No. T533-UTFII (6)/29530, dated the 26th October, 1968, "Inserted by abid. 18 *Substituted by Punjab Government Notification No., 4174-ENT (111)-61/615- dated tho 18th September, 1961, i *Substituted for the word “and™” by Chandigarh Administration Notifical No. 7833-UTFII (6)-5%{19533. dated the 26th October, 1968, *roseried by 4d, pb. Act XLVI] PUMIAB GENERAL SALES TAX 301 1948 6] Cinc_lm.tographic equipment including ¢ rojectors and sound rccurdinl_:{dI‘:‘Ileuumms’ ducing c‘qummcr:.ts. lenses, Tilms 'rmL([( i Ia!.':CE:ssr}rIlcs required for use l]lcrc‘.uil}l‘:rLS L © photngraphs] Photographic and othcrc'unm and enlargers, lenses, films and plates b and cloth and other parts and acéé?“p‘.”s red for use therewith. S All clocks, time-pieces and watches and parts 7 T E { : B [{i;)aud a[l:n@zrglllf of iron and steel including safes (8A) Afl furniture other than that of iron and steg! . . B t l]. (9) All arms 1nclud1n rifles, revolve i ; ot for tfi IS,]JISI.OIS and e same. fll)) Cigrette cases and lighters. 11) Dictaphone and other similar apparatus for recording sound and spare parts thereof. including (12) Sound transmitting equipment telephones _and loud-speakers and spare rts thereof. calculating tabulating machines, (13) Typewriters, cating machines and parts machines and dupli tht_areof. (14) Binoculars, telescopes and opera glasses. (15) Gramophones and component parts thercof and records. i (16) Cosmetics, perfumery and toilet goods excluding soap]. (17) Electrical goods other than electrical plant, equipment and their accessories. incl service meters required for generation, mission and distribution 8} Pile carpets. 19 trans- Cutlery (table). 20) Vaccum flasks. o 21) Sanitary goods and fittings. 2) Leather goods but not including footweal. 23) Glassware, Glazedware and Chind including crockery. ¢ y ign liqui ofined in sub-paré (2 o ((24) Foreign llqu:;rg afhg ed I e or arf"g]:a'ph 1954] efinitions, K ——red o 1800 ificatlon No- Notificatio November t%‘&u for entry “B" bY punjib Mot oo sliuted by Chandigarh Admiristration the 23rd Octobar, 1988 ) B, 1963 o Ntfication NO 8 “Substituted by Chandizarh Ad ey e | PUNJAB GENERAL SALES TAX U948 : Ph, Ao XL?[] 302 [scuepuLE “ B "] (S'ee section &) 1 P al, 2 " L5 . 4. 5 - - 6. A 1 & i 5 - 10 1 BT 1 12, [ 2 1. b = flM 5 {147 e *15. Husk of all foodgmins and pulses ot 3 16, Vegctables +. Except when sold in o) tles or car- 17. Mille .. Bxespt condsnsed and dried milk. 18. Meat, fish and eggs .+ Except when sold io tins, bottlzs or car- 19, Fresh fruits o T 20, Common salt .+ Brcept when sold in 21. Flowers. wia sicied 4 214, Pan 4eees] A % 22. Books x oh i[23. Periodicals] . v 24, Exercise and drawing books Existing schedule re-numbered as schedule *'B" by Punjab Act No. 3 of 1956, 1ltems 1 to 14 omitled by Punjab Act No. 7 of 1958, t1tem 15 substituted by Punjab Act No. 7of 1958, 3tem 21A—this entry made by East Punjab_Act No. 35 of 1949 was deemed to have been made since the commencement of East Punjab Act XLVI of lflsfifl 5.0 “The words “*and betel nuts” by Punjab Government Notification G.S.R. 278, 202 ,dated the st September, 1966, ‘Ttem 23 inserled by Punjab Government Notification No. dated the 27th November, 1962, - — 1948 : pb, Act XLVI PUNJAD GENERALSALES TAX 303 [ . .«-—"_'._'_._'_'_'_-_._._-_ 2 —— 5, Writing slates and slate pencils 15 Writing Chalks and crayons 26. . : trules of the type usually used in schools o 77, Foo R 9 Tt * . ® ] ) varietiss mfll woollen or silken textiks, includ- a0, Al flrulificil silk or nylon, whether manufactur- by oom or power-loom or otherwiss, (but not including [pure silk fabrics, carpeis, druggest, ‘durics and cotton floor duries.] varieties of textiles covered by item 30 on which A Ak]::ifliuxsn;mh\oiduymrkhasbmdom] 5. varicties of canvas cloth, tarpaulines and similar ; Wi e of# products, manufactured mffi cloth as base, as are manufactured in toxtile mills, powerloom factories and processing factories.] ther cloth and inferior or imitation leather s G e antinarity vsed in book binding 3 rubber - ¥ issued or syntheric water-proof fabrics whether single- textured or double-textured ;and book binding catton fabrics] 31. Electric energy. 12 Motor spirit as defined in the Punjaby Motor Spirit = aflmflm of Sales) Act, 1939, 33. *(Photographs] including X-Ray photographs .., When sold wfl-lplr.‘usjo‘:_ ists propari thom, ¢ X M, Apriculture implements. *35. Spinning Wheel (charkha) and its parts . iltems 28 and 26 substituted by Punjb Government Notification No. 469-E &T 54/579, dated the 30 March, 1954, Yt sm 28 omitte] by Punjsb Government Notificatjon Mo. $913-E&T-54/1397, CI, u‘md the 23rd December, 1954, Y tem 29 omitted by Punjab Act No. 7 of 1938. SO Uty tem 30 substituled by Chandigarh Administration Notification No, 5476- 1L (6) 6843762, dated the 5th December, 1968, ; (11156 L5, Hem 30 (a) inserted by Punjab Qovernment Notification No. S104-E&T o832, dated the 163 November, 1959, (Ulijgg 52 iem 300 inserted by Punjab Government Notification No. 1326-B&T- 11063, dated the 141h March, 1960. 4 1 61/4. 5‘?:133{&) i]fl_;u-m:l by Punjab Government Notification No. 4845S-E&T (D= ) e17th August, 1961, - 278y, 4111 by Chandigarhs Admiaistration Notification No. 6182-UTFII (668 vpJated the :;PJAugml. 1958, Thy it Jotifi . IB46- Egp. P8 original iab Government Notification Mo, 3 T S3/29T0 atte a1 Avguse 1953 and mow dtem 35 inserted vide Punjab Notification No. 1136-E&T dated 20th April, 1955 e | 304 PUNJAR GENERAL SALES TAX [1948 b Act XLyi 6. All goods sold to the Indian Red Cross Sociely and St, ohn Ambulance Association 37. Allgoods except foreign liguor as defined in sub. Paragraph (2) of paragraph 2 of the Punjab Excise = Definitions, 1954, on which duty Is or may leive | under he Punjab Excise Act, 1914, or 1he Opium Act, 1878.] %38, Wi com e ) 39, Agricultural or horticulrural produce sold by a person or a member of his family grown by himseil o Erown on any land in which he has an interest whether as owner or usuflruciuary morigapee, lenant or otherwise *40. Judicial and non=judicial stamps, Entertainment Duty stamps, Passcnpers and Goods Tax stamps and standard water-marked peliiion paper, 5 4. » { o 42, R 4G, » » = - 4. Fertilisers 3 45 v . . 5 4 ' T oy -1 spun yarn exclo- sively. Td7. » = ’I“‘ LI I } b *Item 37 substituted by Chandigarh Administration Notification No. 8864- UTEI (6) 67/779, dated the 10 th January,1968, *Item 38 omilte | by Punjab Government Nolification No, 3456-E&T (111)-59/ 2723, dated the 28th May, 1958, #tem 40 substituted by Punjub Government Notification No, 5707-E & T-53/ 208, dated the 12th March, 1954, 4Item 41 omitted by Chandigarh Administration Notification No. 3366-UFTII (6)68/23648, dated the 2nd September, 1967, *ltems 42 and 43 omilted by Punjab Act 7 of 1958, 1 eTtem 45 omitted by Chandigarh Administration Notification No, 3366-UTF! (6)-68/23648, dated the 2nd September, 1957, "tems 47 and 48 omitted by Punjab Act No. 7 of 1958, & I | Ph. Act XLVIL] PUNIAD GENERAL SALES TAX 105 1948 ¢ _-_'_'_,_,_ ._—-—'—'_'_ S - e 1 N 1"" '_ 4aly 1anned loa'her called hall tanned 1 A[d4E-A- c'.'l“ 1ann~d by vilagers in villages ( oatlomd :’::n‘ in & factory). b g, * P | 50, Articles ordinarily prepared by Halwals . When sold by Halw- . . ais excluslvaly]. yena, Reorh, Patashas, Gaijaks, Misri (candy "(D'"'_,"u_m Makhanas, Mlnm:hlrmd m' N o (5. Tobiccy whatherc srred, uncurred or manufactured O it produst including biris, cigarettes, Sawed e +i2. Anificial hearing aids and their accessories = w53, Vegetable seeds and saplings 154, Fodder of every type (dry or green) i - s e ® . . 16, Fartheoware made by Kumbars s, v e e 158, Klkar bark.] lem inserted by Punjab Government $-E&T (M-8 5169, dalod the 215t eaphan 1960: SRR B oY *ltem 49 omitted by Punjab Aet No. 8 of 1962. *ltems No. 50 and 50 (a) added : R, poritodroy 4 by Pujab. Goverasment Notifciatloa No. 796- i Z'TIlt;rgs :llc;irgl;dlbgs;:ummwmmml Natification No, Hltem 52 . — the O el r:frfl:iIlgs;n:mabGoannt Notification No. 332 “ltems 53 and 54 added by Punjab Government Notification No. 2183 54/533, dated the 20th May, 1‘;55."’“ o Jriom 0. 202, dated b "Item No. 55 omitted by Punjab Government Notifica tion No. 5. the Ist Soptember, 1966. jon Mo 3453-E&T- *ltems $6 and 38 inserted by Purj vernmen b t Notificat SUZS1B, dated the 30th May, fin'.lm o 2 “mfl,m““ by Punjab Government Notifi * . 4556 EAT-54/957, dated -E&T-55/366, dated E&T(CH) catlon No. S.0. 57, dated 8th 306 PUNJAB GENERAL SALES TAX [1948 Ph. Aci XLvi, 2 1[$9, Country made shoes (jootis) When sold by g, maker of such shoey himsell or by any member of his Tamily, provided thay the maker does not em loy any outside 13h. OuUr Or WSt Power gt any stage for making the shoes,| ;[mo. Takhties used by stodents In schools]. l[gz.l' - - L l ‘63, goods wv;m\sd without using power at any stage. When sold, otherwise than in containers and packets, by bak- ers dealing exclusi- vely in such goods.) - - - Bardana (packing I:\l]tfi'l'al ) and containers, When sold by a per- son who deals ex:lu- sively in goods declz. red taX-{tee under sec- tion 6, butsells pac- king material and containers only a5 incidentalto his main business.] 66, Kuth] *[67. All articles of handlerafts and ready made garments When sold threvgh made oul of handloom cloth by the Industrial the _Governmen, Co-operatives : Emporia and th Sales Depots of the Punjab Seaver Apex Co-operativ® Society Ltaf 1[68. Straw covers ) When = sold b manufacturers ¥ themselves ll;l" thra e Itt»:nuu%-II unlons.] ED. ,....ad *Item 39, ~Inserted by Punjab Go vernment notification No,3483-E & T-51/2518, dated 30th May, 1961. *Item 60.—Added by Punjab Government notification No. 9266-E & T-51/102, dated the 10th January, 1952, ) *Item 61 was added by Punjab Government notification No. ]ossd-E&.T-fl.’ 7410, dated the 27th December, 1952, and omitted by Punjab Act, 7ol 1952 ‘Ttem 62 added by Punjab Act No. 8 of 1958, section 20, i Htem 63 substituted by Punjab Government notification No, 668-E&T (III)}-61/ 1580,datedthe 28th March, 1961, *Item 64 deleted by Punjab Government Notification No, 419 -E & T-(111)}-61] 522, daled 1h: 2nd February, 1961, y Item 65_added by Punjab Government notification No, 6783-C&T (I1)-60/ 5543, dated the 4th November, 1960, i = *Item 66 added by Panjab Governmeat Notification No. 40205-E&T(III}-62- 4813, dated the 2nd August, 1962, h *Item 67 inserted by Punjab Government Notification No, 5.0, 21, dated the 21st December, 1963 i *ltem is mfd}l;;& sPunjab Government Nolification No. 5.0, 167, dated the ugust, 3 nItem 69 omitted by Chandigarh Administration Notification No. 4097/UTFII() 69/6988, dated the Tth June, 1969, XLYL] PUNIAD GENERAL SALES tax 309 . pb. Act XLY .’ 19.[3. I — — — . . woed from Sarson, torin and 1l In iy . F"‘f“’..;fi""‘.-n“.-rf?.f', l'uml‘nl Ty nnFImnlt :;[ :numnn beings, igenans Kol mers of such Kohlie aply, wr::k"'“ by }-h:.:m:hr:; i to %, & mixture of proteins, saity L G Sl S e coceidiosials, whether B i comtains catbohydrat or nov quch mixinre Ten llll; Contractory Within Qilway precinety, Water (other than acrated, mineral or tonie (water) . i <+ When sold by 75, Medicines Tegistere eyiey) Dractitiones who edicine sively to OWn patlenty,) 76 Condoms.] : ‘ISCHEDULE ¢ [See section 2(ff)) (7) Cotton, that is to say, all kinds of cotton (indigenous or imported) in Its unmanufactured state, whether ginned or Unginned, baled, pressed or otherwise, but not includi.ng‘cotton waste, . %2) (3) Oil-sedds, ’[includjng * ufacture of varnishes, soapsand tkelike, or in lubrication an » and volatile ojlg used chiefly in medicines, perfumes, cosmetics and the like, gum & x (6] * * R iy -"*“"‘“"'dfil'*' Puniab Government Notification No, 5.0.129, dated tho une, 1965, 'Iflm73.7;,15 adil 1 duded by Chandigarl, Admiuélstrarfm; Nutilication No. 1032- 65/13504, g, ted the 22nd May, 19, 4. bor Ikm7 g, by Ciy I:I-Uerll ALIml"u:'un,?iuunuu'l'l'cuiuu No. 1394 -UFIIL(5) S ;.al]gh']l’r thie 2y July, 1968, 3 Funiab Act’ NG 23071959, seetions. (zl.:sf\.i(lt'n’“ Domiiie (or1953, sectior o i and () omitie (with effecy from Jst Apuil, 1960 by Punjab i 1\; .hl,a 960, 3¢::tiuyy | g, b i i.5.1. 1273, dated the Yth July 1958 2 ifl":.nm.nl of Lt notification No.(x.'i_u. prihar et Lardgy o Rpfl.;' alflg;'dmund b0 have been inserted wi