Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of

Objects and Reasons see the Rajpatra, Himachal Pradesh (Extra-ordinary) dated th July, 2005, pp. 327 and 344.

2 THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005

An Act to provide for levy and collection of tax on the entry into a local area of the State of Himachal Pradesh, of a motor vehicles for use or sale, and of other goods for use or consumption, therein and matters incidental thereto and connected therewith. BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-sixth Year of the Republic of India, as follows:- CHAPTER-I PRELIMINARY 1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh Local Area Development Tax Act, 2005.

1. (2) It shall come into force on such date as the State Government may, by notification, appoint.