Punjab Value Added Tax Act
Section / Rule Number   Content   
 
141 Conveyances and goods in a customs area subject to control of officers of customs
142 Recovery of sums due to Government
142A. Liability under Act to be first charge .
143 Power to allow import or export on execution of bonds in certain cases
143A Duty deferment
143AA. Power to simplify or provide different procedure, etc., to facilitate trade.
144 Power to take samples
145 Owner, etc., to perform operations incidental to compliance with customs law
146 Custom House agents to be licensed
146A Appearance by authorized representative
147 Liability of principal and agent
148 Liability of agent appointed by the person in charge of a conveyance
149 Amendment of documents
150 Procedure for sale of goods and application of sale proceeds
151 Certain officers required to assist officers of customs
151A Instructions to officers of customs
151B. Reciprocal arrangement for exchange of information facilitating trade.
152 Delegation of powers
153 Service of order, decision, etc
154 Correction of clerical errors, etc
154A Rounding off of duty, etc
154B. Publication of information respecting persons in certain cases
154 C Common Customs Electronic Portal
155 Protection of action taken under the Act
156 General power to make rules
157 General power to make regulations
158 Provisions with respect to rules and regulations
159 Rules, certain notifications and orders to be laid before Parliament
159A Effect of amendments, etc., of rules, regulations, notifications or orders
160 Repeal and savings
161 Removal of difficulties
 
     
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