Amendment status not verified — confirm the current text below against the official source.
Definitions.- In this Act, unless there is anything repugnant in the subject or context,- (a) “Act” means the Himachal Pradesh Local Area Development Act, 2005; (b) “assessee” means a person by whom tax is payable under this Act; (c) “bring goods into a local area” means causing the entry of goods into a local area by bringing them inside the local area or causing the goods to be brought inside the local area from any place outside the local area; (d) “bring motor vehicle into a local area” means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area; (e) “business” includes,- (i) any trade, commerce, manufacture, works contract, leasing or any adventure or concern in the nature of trade, commerce, manufacture, works contract or leasing, whether or not, such trade, commerce, manufacture, works contractor, leasing, adventure or concern is carried on regularly and with a motive to make gain or profit and whether or not any profit accrues therefrom; and (ii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, works contract, leasing, adventure or concern; THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 3 (f) “Commissioner” means the Commissioner appointed under sub-section (1) of section 3 of the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005); (g) “entry of goods into a local area” means taking or bringing goods into a local area from any place outside the State or from any place inside any other local area in the State; (h) “entry of a motor vehicle into a local area” with all its grammatical variations and cognate expressions means entry of motor vehicle into a local area from any place outside it for use or sale therein; (i) “goods” means all kinds of movable property and includes livestock; (j) “goods carrier” means any kind of vehicle of transport of goods including pipeline, motor vehicle, boat, push cart, animal drawn cart, tractor-trailer and the like; (k) “gross turnover” used in relation to an importer with reference to a period of time means the aggregate value of goods which the importer brings or receives on the entry of such goods into a local area during the given period; (l) “importer” means any person who, in the course of business, whether on his own account or on account of a principal or any other person, brings any goods into or receives or is entitled to receive any goods on their entry into a local area and includes a casual importer; Explanation.- When a consignee does not take delivery of goods upon its entry into a local area, and such goods are sold under the provisions of any law, the buyer who takes delivery of such goods upon the goods being sold shall be deemed to be the importer thereof. (m) “importer of a motor vehicle” means a person who brings a motor vehicle into a local area from any place outside the local area for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act, 1988 (59 of 1988); (n) “local area” means such area within the limits of a local Authority, as the State Government may , by notification in the official Gazette, notify; (o) “manufacturer” means a person who carries on business of manufacturing or processing of goods, whether wholly or partly; 4 THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 (p) “motor vehicle” means any vehicle registered or liable to be registered under the Motor Vehicles Act, 1988 (59 of 1988); (q) “place of business” means any place where any importer is doing business and includes- (i) any warehouse, godown or other place where the importer stores or processes his goods; (ii) any place where the importer produces or manufactures goods; (iii) any place where the importer keeps his books of accounts; (iv) any place where the importer carries on business through an agent (by whatever name called), the place of business of such agent; (r) “prescribed” means prescribed by rules made under this Act; (s) “purchase value of a motor vehicle” means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of a motor vehicle: Provided that if purchase value of a motor vehicle is not ascertainable on account of non availability or non-production of invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value of a motor vehicle shall be the market value of a motor vehicle: (t) “receive any goods” means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person; (u) “sale tax” means the tax leviable under the Central Sales Tax Act, 1956 (74 of 1956) and the tax levied under the Himachal Pradesh Value Added Tax Act, 2005 (12 of 2005), as the case may be; (v) “Schedule” means a Schedule appended to this Act; (w) “State” means the State of Himachal Pradesh; (x) “State Government” means the Government of Himachal Pradesh; (y) “tax” means the tax leviable under this Act; (z) “taxable goods” means the goods other than the goods specified in Schedule; THE HIMACHAL PRADESH LOCAL AREA DEVELOPMENT TAX ACT, 2005 5 (za) “turnover” used in relation to any assessee means the aggregate of the value of goods which the assessee brings or receives in any local area for consumption or use therein during any given period and which is determined in accordance with the provisions of this Act and the rules made thereunder; (zb) “value of the goods” means the purchase value of such goods, that is to say, the purchase price at which an importer has purchased the 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; (zc) “works contract” means any agreement for- (i) the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property, or (ii) manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property, for cash, deferred payment or other valuable consideration; and (zd) “Year” means the financial year. CHAPTER-II LEVY OF TAX