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 amendments in this department's notification number F.12(23)FD/Tax/ 2015-206 dated 09.03.2015, as amended from time to time, with effect from 01.04.2015 namely:–

AMENDMENT

In the said notification,-

(i) in clause 2, after the existing sub-clause 2.3 and before the existing subclause 2.4, the following new sub-clause 2.3.1 shall be inserted,

namely:-

"2.3.1 Where the assessing authority or the officer authorized is not satisfied regarding the category of works contract as mentioned by the dealer in the application, the assessing authority or the officer authorized shall serve a notice to the dealer to submit a revised application with change in category of works contract. Where the dealer in pursuance of the notice so issued,-

(i) submits a revised application, the assessing authority or the officer authorized shall issue him Exemption Certificate in Form WT-2 appended to this notification in the manner as provided in the official website of the Department within ten days of receipt of revised application; and

(ii) does not submit a revised application within the time prescribed in the notice or the revised application is not in the terms of notice, the assessing authority or the officer authorized shall, after giving an opportunity of being heard to the dealer and after conducting such enquiry as he deems fit, if he is satisfied that the category of works contract as mentioned by the dealer is appropriate, issue him Exemption Certificate in Form WT-2, otherwise he shall reject the application by passing an appropriate order in this regard."

(ii) in Form WT-2, the existing table given in item number 6 shall be substituted by the following, namely:-

By order of the Governor,

(Dr. Devraj)

Joint Secretary to Government