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वष वष वष वष 2005 2005 2005 2005 केकेकेके पंजाब पंजाब पंजाब पंजाब अिधिनयम अिधिनयम अिधिनयम अिधिनयम 8 8 8 8 क क क क धारा धारा धारा धारा 27 27 27 27 मममम संशोधन संशोधन संशोधन संशोधन....—मूल अिधिनयम म", धारा 27 म", ‘‘चार ितशत’’ शH द जहां कहA आए हN, वहां उनके िलए ‘‘पांच ितशत’’ शH द ितस्थािपत कए जाएंगे। [फा. सं. यू 11020/5/2014-यू टी एल] राकेश Dसह, संयुE त सिचव NOTIFICATION New Delhi, the 28th July, 2015 G.S.R. 595(E).—In exercise of the powers conferred by section 87 of the Punjab Reorganization Act, 1966 (31 of 1966), the Central Government hereby extends to the Union territory of Chandigarh, the Punjab Value Added Tax (Fourth Amendment) Act, 2011, (Punjab Act No.27 of 2011), as in force in the State of Punjab on the date of publication of this notification, subject to the following modifications, namely:- ¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 5 MODIFICATIONS