Vidhi Codex

The Himachal Pradesh Urban Immovable Property Tax (Repealing) Act, 1991

The Himachal Pradesh Urban Immovable Property Tax (Repealing) Act, 1991

Tax19914 sections

This Act formally abolishes the Himachal Pradesh Urban Immovable Property Tax Act of 1968, ending the specific tax regime that previously applied to urban immovable property in the state. It is retroactive, deemed to have taken effect on April 1, 1970. However, the law includes important savings provisions ensuring that any rights, obligations, liabilities, or penalties already established under the old tax law remain fully valid. Consequently, any ongoing legal proceedings or financial obligations related to the previous tax system continue to be enforced without interruption, effectively replacing the old law while preserving its existing legal effects.

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  1. 0. Preamble
  2. 1. Short title and commencement.
  3. 2. Repeal of the Himachal Pradesh Urban Immovable Property Tax Act, 1968.
  4. 3. Savings. ____________

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