THE
HIMACHAL PRADESH LOCAL AREA DEVELOPMENT
TAX
BILL, 2005.
CHAPTER-1
PRELIMINARY
1. SHORT TITLE
2. DEFINITIONS.
3. LEVY OF TAX.
4. SPECIAL PROVISIONS OF LEVY OF TAX ON
MOTOR VEHICLES.
5. EXEMPTION OF TAX IN CERTAIN
CIRCUMSTANCES.
RETURN, ASSESSMENT, PAYMENT, RECOVERY
AND COLLECTION OF TAX
7. DEDUCTIONS FROM GROSS TURNOVER.
8. THE AUTHORITIES AND ADMINISTRATION OF
TAX.
9. POWER OF STATE GOVERNMENT TO EXEMPTION OR REDUCE TAX.
STATEMENT OF OBJECTS AND REASONS
MEMORANDUM REGARDING DELEGATED
LEGISLATION
RECOMMENDATIONS OF THE GOVERNOR UNDER
ARTICLE 207 OF THE CONSTITUTION OF INDIA