The following Act of the Legislature of the State of Haryana received the assent of the Governor of Haryana on the 3rd April, 2015, and is hereby published for general information :–

HARYANA ACT NO. 4 OF 2015

THE HARYANA VALUE ADDED TAX (AMENDMENT) ACT, 2015

AN

ACT

further to amend the Haryana Value Added Tax Act, 2003.

Be it enacted by the Legislature of the State of Haryana in the Sixty-sixth Year of the Republic of India as follows:-

1. Short Title

This Ordinance may be called the Haryana Value Added Tax (Amendment) Act, 2015.

2. Amendment of Section 59 of Haryana Act 6 of 2003.

In section 59 of the Haryana Value Added Tax Act, 2003 (hereinafter called the principal Act),-

(i) in sub-section (1), for the sign "." existing at the end, the sign ":" shall be substituted; and

(ii) after sub-section (1), the following proviso shall be added, namely:-

"Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may, for the reasons to be recorded in writing, dispense with the condition of previous notice.".

3. Amendment of Section 60 of Haryana Act 6 of 2003.

In section 60 of the principal Act,-

(i) in sub-section (1), in the proviso, for the sign "." existing at the end, the sign ":" shall be substituted; and

(ii) after the proviso, the following proviso shall be added, namely:-

"Provided further that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may, for the reasons to be recorded in writing, dispense with the condition of previous notice.".

4. Repeal and savings

(1) The Haryana Value Added Tax (Third Amendment) Ordinance, 2014 (Haryana Ordinance No. 8 of 2014) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance, shall be deemed to have been done or taken under this Act.

PARAMVIR NIJJAR,

Special Secretary to Government, Haryana,

Law and Legislative Department.