The Himachal Pradesh Tax on Entry of Goods Into Local Area Act, 1985
The Himachal Pradesh Tax on Entry of Goods Into Local Area Act, 1985
This Act regulates the levy and collection of entry tax on specific goods brought into local areas of Himachal Pradesh for consumption, use, or sale. It applies primarily to commercial businesses, registered dealers, and traders who transport scheduled items across local municipal borders within the state. The law sets taxable values, outlines tax rates, and penalizes tax evasion while granting exemptions for essential items such as fresh food, agricultural implements, and books. By establishing clear administrative procedures, tax set-offs, and compliance duties, the statute provides a legal framework for local revenue generation while safeguarding essential public commodities from excessive taxation.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Incidence of taxation
- 4. Rate at which entry tax to be charged
- 5. Principles governing levy of entry tax on a dealer
- 6. Registered dealers to issue bill etc. stating that goods sold are local goods
- 7. Penalty for failure to fulfil responsibility or obligation undertaken
- 8. Amendment of rate of tax specified in Schedule-I
- 9. Power to exempt
- 10. Burden of proof
- 11. Certain provisions of Sales Tax Act to apply
- 12. Assessment, collection etc. of entry tax
- 13. Finality of order
- 14. Set off in certain cases
- 15. Power to make rules
- Schedule. -I SCHEDULE-I (See sections 4 and 8)
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