Vidhi Codex

The Himachal Pradesh Motor Spirit (Taxation of Sales) (Amendment) Act, 1983

The Himachal Pradesh Motor Spirit (Taxation of Sales) (Amendment) Act, 1983

Tax199210 sections

The Himachal Pradesh Motor Spirit (Taxation of Sales) Amendment Act, 1992 amends state tax laws governing the sale of motor spirit such as petrol and diesel in Himachal Pradesh. It affects fuel dealers, sales tax officers, and petroleum businesses by expanding taxation beyond retail sales to cover all stages of fuel sales. The legislation empowers the state government to levy tax at the first point of sale, increases tax rates, and introduces strict licensing, security deposit, and return filing requirements for dealers. By establishing clear administrative oversight and allowing unpaid taxes to be recovered as land revenue arrears, the Act strengthens tax collection efficiency while preventing tax evasion across the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Omission of word “retail”
  3. 3. Amendment of section
  4. 4. Amendment of section
  5. 5. Substitution of section
  6. 6. Substitution of section
  7. 7. Insertion of sections
  8. 10. Substitution of section
  9. 11. Amendment of section
  10. 12. Amendment of section

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