Saving for duties being levied at commencement of the Constitution.

Tax191492 sections

Statutory text

(1) Until provision to the contrary is made by Parliament, the State Government may continue to levy any duty which it was lawfully levying immediately before the commencement of the Constitution under this chapter as then in force.
(2) The duties to which this section applies are :-
- (a) any duty on intoxicants which are not excisable articles within the meaning of this Act ; and
- (b) any duty on an excisable article produced outside India and imported into Punjab whether across a customs frontier as defined by the Central Government or not.
(3) Nothing in this section shall authorise the levy by the State Government of any duty which as between goods manufactured or produced in the State and similar goods not so manufactured or produced, discriminates in favour of the former or which, in the case of goods manufactured or produced outside the State, discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.

Study data processing for this section.

PDF: pending for this language.