.....case of land, the ratable value shall be based upon per square metre of the actual area of land multiplied by the unit area rate of tax and relevant factors prescribed for the particular zone and in the case of building, the ratable value shall be based upon per square metre of plinth area multiplied by unit area rate of tax and relevant factor prescribed for the particular zone; (b) for levy of tax on lands and buildings, the entire municipal area shall be divided into different zones and each zone shall have relevant factors having different values; (c) for the purpose of determination of unit area tax, there shall be five factors i.e. (i) location (ii) occupancy (iii) age of building (iv) use of building and (v) type of structure. Each factor shall have different value for different zone as may be determined by the municipality, from time to time; and (d) the mode for levy, calculation and assessment of tax as per provisions of this Act, which relates to the classification, usages of the buildings, or apportionment of buildings, or vacant land and open spaces forming part of the land and building shall be prescribed by bye-laws: Provided that annual deduction of ten per cent.....
List Judgments citing this sectionTHE HIMACHAL PRADESH VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2011 THE HIMACHAL PRADESH VALUE ADDED TAX (SECOND AMENDMENT) ACT, 2011 [Act No. 38 of 2011] [24th September, 2011] PREAMBLE An Act further to amend the Himachal Pradesh value added tax Act, 2005 (act no. 12 of 2005) BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:- Section 1 - Short title This Act may be called the Himachal Pradesh Value Added Tax (Second Amendment) Act, 2011. Section 2 - Amendment of section 4 In section 4 of the Himachal Pradesh Value Added Tax Act, 2005 (hereinafter referred to as the "Principal Act" in sub-section (6), in clauses (b) and (c), for the figures and signs "2,00,000/-" the figures and signs "4 ,00,000/-" shall be substituted. Section 3 - Amendment of section 14 In section 14 of the principal Act, after sub-section (3), the following proviso shall be inserted, namely:- "Provided that a dealer may also make such application electronically in the prescribed manner." Section 4 - Amendment of section 28 In section 28 of the principal Act, after first proviso, the following second proviso shall be inserted,.....
List Judgments citing this section.....ACT, 2011 THE HIMACHAL PRADESH LAND REVENUE (AMENDMENT) ACT, 2011 PREAMBLE AN ACT further to amend the Himachal Pradesh Land Revenue Act, 1954 (Act No. 6 of 1954). BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:-- Section 1 - Short title This Act may be called the Himachal Pradesh Land Revenue (Amendment) Act, 2011. Section 2 - Amendment of section 34 In section 34 of the Himachal Pradesh Land Revenue Act, 1954 (hereinafter referred to as 'the principal Act'),- (a) in sub-section (1), for the words "by the Patwari of each estate" the words "by the Revenue Officer concerned for each estate", shall be substituted; and (b) in sub-section (3), after the words "each estate", the words "and the Revenue Officer" shall be inserted. Section 3 - Amendment of section 35 In section 35 of the principal Act,- (a) in sub-section (1), after the words "of the estate", the words "or the Revenue Officer concerned" shall be inserted; (b) in sub-section (2), after the words "to the patwari", the words "or the Revenue Officer concerned" shall be inserted; (c) in sub-section (3), after.....
List Judgments citing this section.....Year of the Republic of India as follows:-- Section 1 - Short title This Act may be called the Himachal Pradesh Societies Registration (Amendment) Act, 2011. Section 2 - Amendment of section 1 In section 1 of the Himachal Pradesh Societies Registration Act, 2006 (hereinafter referred to as the "principal Act"), in sub-section(3), after clause (xii), the following clauses shall be inserted, namely:-- "(xiii) promotion of Sports, including in-door and adventure games but excluding games of chance and betting; and (xiv) any other charitable or welfare object as the State Government may, by notification published in the Official Gazette, notify.". Section 3 - Amendment of section 8 In section 8 of the principal Act, for clause (xii), the following clause shall be substituted, namely:-- "(xii) the condition that the Society shall not distribute surplus, if any, among members,". Section 4 - Amendment of section 9 In section 9 of the principal Act,-- (a) in sub-section (5), the words and signs "within a period of ninety days from the date of commencement of this Act" shall be omitted.; and (b) the proviso to sub-section (5) shall be omitted. Section 5 - Amendment of section 35 In.....
List Judgments citing this sectionTHE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011 THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2011 [Act No. 29 of 2011] [5th May, 2011] PREAMBLE An act further to amend the Himachal Pradesh value added tax act, 2005 (act no. 12 of 2005) BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-second Year of the Republic of India as follows:- Section 1 - Short title This Act may be called the Himachal Pradesh Value Added Tax (Amendment) Act, 2011. Section 2 - Amendment of section 6 In section 6 of the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005) (hereinafter referred to as the "Principal Act" in sub-section (1), after clause (c), the following clause (d) shall be inserted, namely:- "(d) at every point of sale in respect of the goods specified in the second column of Schedule "E" Section 3 - Amendment of section 10 In section 10 of the principal Act, for the word, letter and signs "or 'D'" the signs, word and letters ", 'D' or 'E' "shall be substituted. Section 4 - Insertion of SCHEDULE 'E' After SCHEDULE 'D' appended to the principal Act, the following SCHEDULE 'E' shall be inserted, namely:- "SCHEDULE 'E' (See clause (d).....
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