............................................................................................................... ENTRY TAX - PUNJAB GOVERNMENT OF PUNJAB PUBLIC NOTICE DATED 2-1-2010 ATTENTION : DEALERS/LAWYERS/BANKERS With a view to protect the interest of local industry and secure revenue, the Government of Punjab has levied Entry Tax on the following items at the rate mentioned against the items under Punjab Tax on Entry of Goods into Local Areas Act, 2000 in the hands of all the persons including a taxable person registered under Punjab VAT Act 2005 w.e.f. 5th Feb., 2010 :— Sr. No. Name of item Rate of tax 1. Marble 12.5% 2. Ceramic Tiles 12.5% 3. Cement 12.5% 4. Lubricants 12.5% 5. Diesel 8.8% 6. Furnace Oil 2% 7. Transformers 4% 8. D.G. Set 12.5% 9. D-oiled Cake and Rice Bran 4% 10. Plywood 12.5% 11. Wheat Flour 4% 12. Vanaspati/Refined Oils 4% For more details contact of Asstt. Excise & Taxation Commissioner of your district. Visit website www.pextax.com of the department on 2nd February, 2010. EXCISE & TAXATION COMMISSIONER, PUNJAB, PATIALA.
------------------------------------------------------------------------------- Punjab to withdraw 4 per cent entry tax
Chandigarh : The Punjab Government on Monday announced that it will withdraw the 4 cent entry tax on several items including dyes, chemicals and cotton, which would hit the State exchequer by Rs. 150 crore.
"We have decided to rollback the entry tax on dyes, chemicals, cotton, shoddy and worsted yarn and some of iron and steel items and a notification in this regard would be made within next seven to ten days," Punjab Excise & Taxation Commissioner A. Venuprasad said here. PTI
[Source : The Hindu, July 24, 2008]
GOVERNMENT OF PUNJAB
PUBLIC NOTICE ATTENTION : DEALERS/LAWYERS/BANKERS/CHARTERED ACCOUNTANTS
Iron & Steel (including its scrap)
EXCISE & TAXATION COMMISSIONER, PUNJAB, PATIALA [Source : The Tribune Page No. 9, dated 16th November, 2007] --------------------------------------------------------------------
Public Notice Attention : Dealers/Lawyers/Bankers/Chartered Accountants 1. Entry tax has been levied w.e.f. 21-11-2007 on the following items :- Iron & Steel (including its scrap) Dyes & Chemicals excluding items mentioned in Schedule ‘A’ of Punjab Value added Tax Act, 2005. Sugar imported from outside the State except levy Sugar.
2. For smooth payment of entry tax, it is requested to make advance arrangement for payment of entry tax in cash or demand draft at the ICCs or distric AETC offices.
3. Entry Tax can be paid at I.C.C. in cash or by Bank Draft receipt in form T.E.G.-II. The payment, if to be made by Draft at I.C.C. then draft should be payable at the place specified against each I.C.C.
Sr. No. Name of ICC Treasury Branch of Bank 1. Balongi SBOP, Kharar
4. Entry Tax can also be paid in the office of the Asstt. Excise and Taxation Commissioner, Incharge of the district concerned in cash or by Draft payable at that place against receipt in form TEG-II. TEG-II in original or a fax copy could then be produced before ICC’s incharge as evidence of payment of entry tax subject, however, to verification if any, by ICC incharge.
5. For any further enquiry please contact AETC of the conerned District Helpline No.0175-2212075 (9.00 am. to 7.00 p.m.) Mobile 98729-10007 and 98729-10021
Excise and Taxation Commissioner,
GOVERNMENT OF PUNJAB
6. In the said rules, in rule 7, for the figures, signs, letters and words "57, 58, 59 and 59-A of the Punjab General Sales Tax Rules, 1949", the letters, sign, figures and words "71, 72, 73, 74, 75 and 77 of Punjab Value Added Tax Rules, 2005" shall be substituted.
S.S. BRAR
PART-II
Short title and commencement;-
2) It shall come into force at once. Amendment of Punjab Act 9 of 2000.
2. In the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (hereinafter referred to as the principal Act), for the words and figures "the Punjab General Sales Tax Act, 1948", wherever occurring, the words and figures "the Punjab Value Added Tax Act, 2005" shall be substituted. Amendment of section 2 of Punjab Act 9 of 2000. 3. In the principal Act, in section 2, in sub-section (1), in clause (n), for the words, figures and letter "under section 3-A of the Punjab General Sales Tax Act, 1948", the words and figures "under section 4 of the Punjab Value Added Tax Act, 2005" shall be substituted. Amendment of section 3 of Punjab Act 9 of 2000.
4. In the principal Act, in section 3, in sub-section (5), for the words "General Sales Tax", the words "Value Added Tax" shall be substituted.
CHANDIGARH S.F. RODRIGUES
B.S. MEHANDIRATTA
THE
The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 6.4.2000, and is hereby published for general information:-
1. Short title and commencement:- (1) This Act may be called the Punjab Tax on Entry of Goods into Local Areas Act, 2000.
2. Definition :- (1) In this Act, unless the context otherwise requires,-
(e) “importer” means a person who brings or causes to be brought scheduled goods into a local area from any place outside the State of Punjab, but not from a place, outside the territory of Union of India, for consumption, use or sale within the local area;
(g) “Motor vehicle” means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 and includes a motor car, motor taxi cab, motor cycle, motor cycle combination, motor scooter, moterette, motor omnibus, motor van, motor lorry and a chassis of a motor vehicle and body or tanker built or meant for mounting on chassis of motor vehicle, but excludes tractors whether on wheels or on tracts;
(j) “prescribed” means prescribed by rules made under this Act;
(l) “State” means the State of Punjab.
(n) “Tribunal” means the Tribunal constituted under Section 3A of the Punjab Value Added Tax Act, 2005; and (o) “Value of the scheduled goods” means the purchase price at which a person has purchased the scheduled goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area.
2. Words and expressions used, but not defined in this Act shall have the same meanings as assigned to them under the Punjab Value Added Tax Act, 2005.
3. Incidence and levy of tax:- (1) Subject to the provisions of this Act and the rules made thereunder, there shall be levied a tax on the entry of the scheduled goods into a local area for consumption, use or sale therein at such rates, as are provided for such goods under the Punjab Value Added Tax Act, 2005:
Provided that in the case of a motor vehicle and its accessories, the tax shall be payable and paid by an importer within fifteen days of its entry into the local area or before an application is made for registration of the motor vehicle under the Motor Vehicles Act, 1988, whichever is earlier, in the manner as may be prescribed:
Provided further that no tax shall be levied and collected in respect of a motor vehicle, which has been registered in any other State or Union territory under the Motor Vehicles Act, 1988 for a period of fifteen months or more, before the date on which it is registered in the State of Punjab under the Motor Vehicles Act,1988.
(2) Notwithstanding anything contained in sub-section (1), no tax shall be levied on the scheduled goods under this Act, if the tax is payable under the provisions of the Punjab Value Added Tax Act, 2005 by a registered dealer.
(3) The tax shall be payable and paid by an importer at the nearest information collection centre or check post established under the Punjab Value Added Tax Act, 2005, on entry of the scheduled goods into the State.
(4) The tax shall be in addition to the tax levied and collected as octroi, if any, by Municipal Corporation, Municipal Committee or any other local authority, as the case may be, within its local areas.
(5) The amount of tax payable under this Act, shall subject to such conditions, as may be prescribed, be reduced to the extent of the amount of the tax paid, if any, under the law relating to the General Sales Tax or Central Sales Tax, as may be in force, in any other State or Union Territory, by an importer, who, not being a registered dealer, had purchased these goods in that State for consumption, use or sale.
(6) Where a dealer has paid tax under this Act, and becomes liable to pay tax under the Punjab Value Added Tax Act, 2005 or the Central Sales Tax Act, 1956 also by virtue of consumption, use or sale of such goods, his liability to pay tax under the aforesaid Acts shall be reduced to the extent of tax, paid under this Act.
(3-A) Levy of tax on certain goods.- Notwithstanding anything contained in sub-sections (1), (2) and (3) of section 3, there shall be levied a tax under this Act on such goods and at such rates as may be specified by the State Government by notification in the Official Gazette, but not exceeding the rates as specified in the Punjab Value Added Tax Act, 2005, even if the tax is payable on those goods under the Punjab Value Added Tax Act, 2005 or the Central Sales Tax Act, 1956 and in respect of those goods, the provisions of sub-section (5) of section 3, shall not apply. Such tax shall be payable and paid by the dealer in the manner as may be prescribed:
Provided that the State Government may, exempt any class of goods or persons from the payment of tax under this Act, subject to such conditions, as may be prescribed.”
(2) if the Officer referred to in sub-section (1), is satisfied that the person carrying the scheduled goods, wilfully failed to pay the tax, he may after giving the person a reasonable opportunity of being heard, direct him to pay by way of penalty in addition to the tax payable, a sum not exceeding twice the amount of tax.
(3) The goods detained under sub-section (1), shall be released after the recovery of the tax or penalty or both, as the case may be.
(4) If the amount of tax or penalty, as the case may be, referred to in sub-section (3), is not paid by the importer within sixty days from the date of the order levying tax or penalty, the officer concerned shall have the power to sell the goods by public auction in the prescribed manner. The remainder amount, if any, left after the recovery of tax and penalty and after deducting the expenses on auction, shall be refundable to the person concerned.
6. Appeal:- (1) An appeal from every original order passed under this Act or the rules made thereunder, shall lie to the Appellate Authority appointed under Section 7. (2) In case, an order is passed in appeal by the Appellate Authority, a second appeal shall lie to the Tribunal. (3) No appeal shall be entertained by the Appellate Authority or by the Tribunal, unless it is filed within sixty days from the date of communication of the order appealed against. (4) Subject to such rules and the procedure, as may be prescribed, an Appellate Authority, may pass such order, as it deems to be just and proper.
8. Rectification of mistakes:- (1) The Excise and Taxation Officer may, at any time within two years from the date of any order passed by him, on his own motion or on the application of any person affected by such order, rectify any mistake apparent from the record: Provided that, no such rectification shall be made, if it has the effect of enhancing the tax or reducing the amount of refund unless the officer referred to in sub-section (1), has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. (2) The provisions of sub-section (1), shall apply to the rectification of a mistake by an Appellate Authority or the Tribunal under, this Act as they apply to the rectification of a mistake by the Excise and Taxation Officer.
10. Power to amend the schedule:- The State Government, after giving by notification not less than twenty days’ notice of its intention so to do, may, by notification add to or delete from the Schedule any goods and thereupon the Schedule shall be deemed to have been amended accordingly.
Provided that, if the State Government is satisfied that circumstances exist, which render it necessary to take immediate action, it may dispense with the condition of previous publication of any rule to be made under this Act. 12. Information collection centres or check posts for the purposes of this Act:- The information collection centres or check posts or both, as the case may be, established under the provisions of the Punjab Value Added Tax Act, 2005, shall be deemed to be duly established for the purposes of this Act.
(2) Notwithstanding such repeal anything done or any action taken under the Ordinance referred to in sub-section (1), shall be deemed to have been done or taken under the corresponding provisions of this
'The In exercise of the powers conferred by Section 11 of the Punjab Tax on Entry of Goods into Local Areas Ordinance, 1999 (Punjab Ordinance No.9 of 1999), and all other powers enabling him in this behalf, the Governor of Punjab pleased to make the following rules after being satisfied that circumstances exist, which render him necessary to dispense with the condition of previous publication thereof, namely :- Register Showing Account of the Form TEG-III
(iii) The person submitting the application for authentication shall also furnish list of the previously used forms. EXCISE AND TAXATION DEPARTMENT, PUNJAB. TAX/PENALTY/COST/RECEIPT Book No._________________________ Serial No.__________________ Date _____________________ Details of amount received (a) Tax leviable Rs. ______________________ (b) Reduction on account of tax Rs._______________________ (c) Entry Tax payable Rs._______________________ (d) Penalty Rs. _______________________ (e) Cost of auction Rs.________________________ (f) Total Rs.________________________
Received a sum of Rs.(in figures) __________ in words____________ from Shri__________________________________ the importer of the goods or authorized person on his behalf in respect of goods covered, - vide sale bill/cash memo/delivery note No.____________ dated ____________ and being carried in vehicle No._______________________ in cash, as tax/penalty/cost as detailed above. Signature of the person Signature of the issuing
FORM TEG-II ENTRY TAX RECEIPT
___________________________________________________________
Signature of the Payer Signature of the issuing authority FORM TEG-III Declaration for transport of goods 1. Date of issue ______________________ Serial No._________________ 2. Name and address of the person whom issued _____________________ 3. Registration Certificate No. of the person, if any_____________________ Name ___________________ District________________ Ward_____________
Signature (The above entries to be filled in by the Issuing Authority) 5. Description of consigner : Name of the Institution ________________________________________ Address ___________________________________________________ State _____________________________________________________ 5A. Registration No. ( if any) ____________ State ST________ CST ______ 6. Description of consignee (Dealer of Punjab) Name _____________________________________________________ Address ___________________________________________________
6A. Registration No._______________ State ST____________ CST______ 7. Nature of Job Work __________________________________________ 8. Description, Quantity and Approximate Value of Goods
Total Approximate Value of Goods 10A Vehicle No._______________________ Name of the Dealer : (REVRSE SIDE OF FORM T.E.G.-III)
___________________________________________________________ Code and name of the Information Centre Code_____ Name______
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