The Punjab General Sales Tax (Second Amendment) Act, 1993

{
    "id": 27009,
    "slug": "the-punjab-general-sales-tax-second-amendment-act-1993",
    "title": "The Punjab General Sales Tax (Second Amendment) Act, 1993",
    "short_title": "The Punjab General Sales Tax (Second Amendment) Act, 1993",
    "act_number": "(Punjab Act No. 24 of 1993)",
    "act_year": 1993,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab General Sales Tax (Second Amendment) Act, 1993",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "5",
            "title": "2. Amendment of section 5 of Punjab Act 40 of 1948.",
            "chapter": null,
            "content": "(i) in sub-section (1), the third proviso shall be omitted; and\n(ii) after sub-section (3), the following sub-section shall be added, namely ;-\n\"(4) Notwithstanding anything contained in any provision of this Act, the Government, if satisfied that it is necessary or expedient so to do in the public interest, may by notification in the Official Gazette, direct that in respect of any classes or class or goods a dealer shall pay such lump sum tax and subject to such conditions, as the Government may specify in the notification.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Repeal and Saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        }
    ],
    "metadata": {
        "Act ID": "chd025",
        "Act Number": "(Punjab Act No. 24 of 1993)",
        "Enactment Date": "",
        "Act Year": "1993",
        "Short Title": "The Punjab General Sales Tax (Second Amendment) Act, 1993",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:55:22"
}