In exercise of the powers conferred by sub-section (1) of Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby, makes the following further amendment in the Chhattisgarh Value Added Tax Rules, 2006, the same having been previously published as required by sub-section (1) of section 71 of the said Act, namely:-

AMENDMENT

In the said rules,-

(1) In clause (b) of sub-rule (1) of rule 62-A, for the symbol the symbol "." the ";" shall be substituted.

(2) After clause (b) of sub-rule (1) of rule 62-A, the following shall be added, namely:-

(c) It contains-

(i) a question about the application of any relevant provision of law;

(ii) an error of fact apparent on the face of the record; or

(iii) a statement regarding necessary documents which could not be submitted by the dealer due to reasons beyond his control.

(3) In Serial No. 5 of Form 75, for the words "Ground on which relief is sought (state the grounds)", the words "Question about the application of any relevant provision of law or error of fact apparent on face of the record or statement regarding necessary documents which could not be submitted (specify the question or the error of fact or the documents, as the case may be)" shall be substituted.

(4) After Serial No. 5 of Form 75, the following shall be inserted, namely:-

"5A Statement of the relevant facts having a bearing on the aforesaid question or the error of fact, as the case may be, or reasons for not submitting the necessary documents, along with arguments of the applicant"

By Order and in the Name of the Government of Chhattisgarh

(A. P. Tripathi)

Special Secretary