Vidhi Codex

Punjab General Sales Tax (Extension) Act, 1957

Punjab General Sales Tax (Extension) Act, 1957

Tax19576 sections

This Act extends the provisions of the East Punjab General Sales Tax Act, 1948 to all territories that were part of the Patiala and East Punjab States Union before November 1, 1956. It officially replaces the local tax ordinance in these areas to ensure a unified sales tax system. The legislation also guides how the tax law is interpreted locally and validates any existing tax obligations, rules, or legal proceedings so they remain effective during this change in administration, effectively repealing an older ordinance to make room for the state law.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Extension of East Punjab Act No. 46 of 1948.
  3. 3. Construction of certain references.
  4. 4. Repeals and savings.
  5. 5. Powers of Courts and other authorities for purposes of facilitating application of the principal Act.
  6. 6. Repeal of Punjab Ordinance No. 2 of 1957.

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