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, 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 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra Ordinary) dated 7th December,2005, namely:-

1. Short title and commencement .

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment) Rules, 2016.

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

2. Amendment of rule 77

In rule 77 of the Himachal Pradesh Value Added Tax Rules, 2005 (herein-after referred to as the 'said rules'), in sub rule (1), for clause (ii), the following clause shall be substituted, namely:-

"(ii) be in Form VAT-XXXVI when appeal is filed under section 45(1) (a) or (b), and in Form VAT-XXXVII when appeal is filed under section 45(1)(c);".

3. Amendment of Form VAT-XXXVII

In Form VAT-XXXVII appended to the said rules, for the words, figures and bracket "under section 30 (c)", the words, figures and brackets "under section 45(1)(c)" shall be substituted.

By Order

Additional Chief Secretary(E&T) to the

Government of Himachal Pradesh