Chapter 1 PRELIMINARY

1. (1) This Act may be called the Punjab Excise (Amendment) Act, 2021.
2. (2) It shall come into force on and with effect from the date of its publication in the Official Gazette.

In the Punjab Excise Act, 1914 (hereinafter referred to as the principal Act), in section 61, in sub-section (1),-

1. (i) after clause

1. (c) and before the proviso, for the words “three years”, the words “five years” shall be substituted; and
   • (ii) in the proviso, in item (v), for the words and sign “ten cases i.e. Ninety”, the words and sign “twenty-seven” shall be substituted.