section 3
Amendment of section
The Himachal Pradesh Motor Spirit (Taxation of Sales) (Amendment) Act, 1983Tax199210 sections
Statutory text
In section 2 of the principal Act,—
- (a) before clause (b), the following shall be inserted, namely:— "(a) "Government" means the Government of Himachal Pradesh:";
- (b) in clause (e), the word "Assistant" shall be omitted;
- (c) for clause (g), the following clause shall be substituted, namely:-- "(g) "dealer" means any person who, on commission or otherwise, sells motor spirit to any person or keeps motor spirit for sale;";
- (d) clause
- (i) shall be omitted;
- (e) for clause (k), the following clause shall be substituted, namely:— "(k) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section
- (1) of section 20; and.".
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