Punjab General Sales Tax (Second Amendment) Ordinance, 1999 1. Short title and commencement. 2. Amendment of Section 5 of Punjab Act 46 of 1948.

The Punjab General Sales Tax (Second Amendment) Ordinance, 1999

(Punjab Ordinance No. 6 of 1999)

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[Dated 28.3.2000]

G.S.R. 266(E). - In exercise of the powers conferred by section 87 of the Punjab Re-organisation Act, 1966 (31 of 1966), the Central Government hereby extends to the Union Territory of Chandigarh, the Punjab General Sales Tax (Second Amendment) Ordinance, 1999 (Punjab Ordinance No. 6 of 1999), as in force in the State of Punjab on the date of this notification, subject to the following modifications, namely:-

Modification

In section 1, in sub-section (1), after the words, brackets and figures "the Punjab General Sales Tax (Second Amendment) Ordinance, 1999", the words "as extended to the Union Territory of Chandigarh" shall be inserted.
In section 2, after the words and figures "the Punjab General Sales Tax Act, 1948", the words "as in force in the Union Territory of Chandigarh" shall be inserted.

Annexure

An Ordinance further to amend the Punjab General Scales Tax Act, 1948.

Promulgated by the Governor of Punjab, in the Fiftieth year of the Republic of India............

Whereas the Legislative Assembly of the State of Punjab is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action:

Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Punjab is pleased to promulgate the following Ordinance, namely:-

Short title and commencement.- (1) This Ordinance may be called the Punjab General Sales Tax (Second Amendment) Ordinance, 1999.

(2) It shall come into force at once.

Amendment of Section 5 of Punjab Act 46 of 1948.- In the Punjab General Sales Tax Act, 1948, in Section 5, in sub-section (1), in the first proviso, for the words 'twelve paise', the words 'twenty paise' shall be substituted.