THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF HOME AFFAIRS
New Delhi, the 29th June, 2016
G.S.R. 636(E).—In exercise of the powers conferred by section 87 of the Punjab Reorganisation Act, 1966 (31 of 1966), the Central Government hereby extends to the Union territory of Chandigarh, the Punjab Value Added Tax (Second Amendment) Act, 2013, (Punjab Act No.38 of 2013), as in force in the State of Punjab on the date of publication of this notification, subject to the following modifications, namely:-
1. In section 1,-
(a) in sub-section (1), after the words, brackets and figures “the Punjab Value Added Tax (Second Amendment) Act, 2013”, the words “as extended to the Union territory of Chandigarh” shall be inserted ;
(b) in sub-section (2), the proviso shall be omitted.
2. In section 2, after the words, figures and brackets “the Punjab Value Added Tax Act, 2005”, the words “as extended to the Union territory of Chandigarh” shall be inserted.
3. Section 3 shall be omitted.
4. In section 4,-
(a) in the new section 8-C, as so inserted, for the words “State Government”, whenever they occur, the word “Administrator” shall be substituted;
(b) new sections 8D and 8E, as so inserted, shall be omitted.
5. In section 5, clause (ii) shall be omitted.
6. Section 7 shall be omitted.
7. Section 10 shall be omitted.
THE PUNJAB VALUE ADDED TAX
(SECOND AMENDMENT) ACT, 2013
(Punjab Act No.38 of 2013)