the Andhra Pradesh Value Added Tax (Amendment) Ordinance, 2014

Andhra Pradesh Ordinance No. 4 of 2014.

Promulgated by the Governor in the Sixty fifth year of the Republic of India

An ORDINANCE FURTHER TO AMEND THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005.

Whereas the legislature of the State is not now in session and the Governor of Andhra Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action;

Now therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor hereby promulgate the following Ordinance:-

1. Short Title and Commencement.

(1) This Ordinance may be called the Andhra Pradesh Value Added Tax (Amendment) Ordinance, 2014.

(2) It shall come into force at once. -.

2. Amendment of section 20.

Act 5 of 2005.

In the Andhra Pradesh Value Added Tax Act, 2005 (herein after referred to as Principal Act), in section 20, in sub-section (1), for the words "such return or returns", the words "such return or returns, annexure or annexures" shall be substituted.

3 Insertion of' new section 48-A.

After, section 48 of the Principal Act, the following new section shall be inserted, namely,:

48-A. "Requirements of submission of electronically generated declaration.

(1) The owner of person-in-charge of goods vehicles, or vessel, entering the territories of the State or leaving the territories of the State shall also submit a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle or vessel, as the case may be, before the-officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.

(2) For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing authority of the area in which, it has a principal place of business in the manner, as may be prescribed."

E. S. L. NARASIMHAN, :

Governor of Andhra Pradesh.

T. NARAYAN REDDY,

Secretary to Government (FAC)

Law Department .s