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Punjab Value Added Tax Act

Section / Rule Number Content


29 Arrival of vessels and aircrafts in India
30 Delivery of import manifest or import report
30A Passenger and crew arrival manifest and passenger name record information
31 Imported goods not to be unloaded from vessel until entry inwards granted
32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
33 Unloading and loading of goods at approved places only
34 Goods not to be unloaded or loaded except under supervision of customs officer
35. Restrictions on goods being water-borne.
36 Restrictions on unloading and loading of goods on holidays, etc.
37 Power to board conveyances.
38 Power to require production of documents and ask questions.
39 Export goods not to be loaded on vessel until entry-outwards granted.
40 Export goods not to be loaded unless duly passed by proper officer
41 Delivery of export manifest or export report
41A Passenger and crew departure manifest and passenger name record information.
42 No conveyance to leave without written order
43 Exemption of certain classes of conveyances from certain provisions of this Chapter

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