[Authoritative English text of this Department Notification No. EXN-F(10)-15/2016 dated 29/04/2017 as required under clause (3) of article 348 of the Constitution of India.]

Government of Himachal Pradesh

Excise and Taxation Department

No. EXN-F(10)-15/2016

Dated: 29th April, 2017.

NOTIFICATION

In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No.12 of 2005), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified vide this Department Notification No. EXN-F(5)-4/2005 dated 2^nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra ordinary) dated 7^th December, 2005, namely:-

1. Short Title and Commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (Fifth Amendment) Rules, 2017.

(2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh .

2. Amendment of rule 50.

In Rule 50 of the Himachal Pradesh Value Added Tax Rules 2005, (hereafter referred to as the ‘said rules’) in sub- rule (3) and in para No. 6 of the application Form L- 2 for the words “twenty five”, the word “thirty”, shall be constituted.

3. Amendment of rule 66.

In rule 66 of the said rules, –

(a) in clause (i), for the words “one hundred”, the words “one hundred and fifty” shall be substituted.

(b) in clause (ii), for the word “five”, the word “eight” shall be substituted,; and

(c) in clause (iii), for the word “three”, the word “five” shall be substituted.

By order,

Principal Secretary(E&T) to the

Government of Himachal Pradesh

Endst. No. EXN-F(10)-15/2016

Dated: Shimla-171002 – 29/04/2017

Copy to following for information & necessary action:-

1. The Additional Chief Secretary(GAD) to the Government of Himachal Pradesh w.r.t. cabinet decision (item No. 106) held on 30.3.2017.

2. The Excise and Taxation Commissioner, Himachal Pradesh, Shimla-171009.

3. All the Addl./Joint/Deputy/Asstt. Excise and Taxation Commissioners, H.P. and Excise Officer, Kinnaur, Himachal Pradesh.

4.The DLR-cum-Deputy Secretary(Law) to the Government of Himachal Pradesh, Shimla-2.

5. Guard file/ Spare Copies

(Mala Rana)

Under Secretary (E&T) to the

Government of Himachal Pradesh

Ph: 0177- 2627259