Vidhi Codex

Bare Act

The Himachal Pradesh Local Area Development Tax Act, 2005

Tax200513 sections

This Act establishes a tax system in Himachal Pradesh to generate revenue for local development. It applies to anyone who brings motor vehicles or goods into a designated local area for use or sale, including importers and assesses. The tax is levied on the entry of these items, covering everything from vehicles to livestock. By collecting this fee, the state aims to fund infrastructure and public services within specific local jurisdictions, ensuring that economic activity within these areas contributes to their growth and maintenance.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of
  3. 2. Definitions
  4. 3. Levy of tax
  5. 4. Special provisions of levy of tax on the motor vehicles.- (1)
  6. 5. Exemption of tax in certain circumstances
  7. 6. Registration
  8. 7. Deductions from gross turnover
  9. 8. The Assessing Authority may ask for any relevant evidence to satisfy itself about the genuineness and correctness of the proof furnished.
  10. 9. Value Added Tax Act, 2005.
  11. 10. Provided that before taking any action under this sub-section, the importer shall be given a reasonable opportunity of being heard.
  12. 11. Power to make rules
  13. Schedule. Schedule

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