The Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016

Short title and commencement.—(1) This Act may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016.

1. (2) It shall be deemed to have come into force on 1st day of September, 2016.

Amendment of section 3.—In section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (hereinafter referred to as the “principal Act”), in sub-section (4), in clause (ii), after the words and signs “of Schedule-II”, the words and signs “when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power” shall be inserted.

Insertion of new section 4-A.—After section 4 of the principal Act, the following new section shall be inserted, namely:— “4-A. Levy of

P. Ordinance No. 3 of 2016 and savings Repeal of H.P. Ordinance No. 3 of 2016 and savings.—(1) The Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Ordinance, 2016 is hereby repealed.

1. (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.