In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in this department' notification No. F.12(84)FD/Tax/2009-20 dated 08.07.2009, as amended from time to time, with effect from 01.04.2015, namely:-

AMENDMENTS

In the said notification,-

(i) the existing condition number 2 shall be substituted by the following, namely:-

"2. that the dealer shall file an application on plain paper to the Deputy Commissioner (Administration) concerned for obtaining Entitlement Certificate and the Deputy Commissioner (Administration), after such enquiry as he deems necessary, issue Entitlement Certificate allowing the benefit of exemption under this notification to such dealer for three years, which may be renewable for one year at a time. If Entitlement Certificate is not issued or no notice regarding rejection of such application is issued within 60 days of filing of application, the application shall be deemed to be accepted."

(ii) the existing condition number 6 shall be substituted by the following, namely:-

"6. that where the beneficiary dealer indulges in evasion or avoidance of tax or fails to comply with the provisions of the Rajasthan Value Added Tax Act, 2003 and / or the rules made thereunder or obtains certificate in any manner by misrepresentation of facts or fraud or where certificate issued in pursuance of deemed acceptance of application, the Deputy Commissioner (Administration), after making such enquiry as he may deem appropriate, cancel the aforesaid Entitlement Certificate, after affording an opportunity of hearing to such dealer."

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government