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THE HIMACHAL PRADESH MOTOR SPIRIT (TAXATION OF SALES) REPEALING ACT, 2000

The Himachal Pradesh Motor Spirit (Taxation of Sales) Repealing Act, 2000

Tax20004 sections

This Act repeals the Himachal Pradesh Motor Spirit (Taxation of Sales) Act of 1968, officially ending the state's older tax system specifically designated for motor fuel transactions. It applies to fuel sellers, distributors, and tax authorities operating within the state of Himachal Pradesh. This legislation matters because it streamlines the regional tax framework by abolishing an outdated law. However, it preserves the government's ability to collect unpaid taxes and pursue legal actions, meaning all liabilities, ongoing investigations, and penalties incurred before the repeal remain valid and will be enforced under the terms of the original law.

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  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Repeal of the Himachal Pradesh Act No. 10 of 1968.- The
  4. 3. Savings.- The repeal of the Act under section 2 shall not affect,-

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