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, with effect from 01.04.2015, 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, namely:-

AMENDMENTS

In the said notification,-

(i) the existing sub-clause 3.1 of clause 3 shall be substituted by the following, namely:-

"3.1.1 Where the dealer fails to submit the application within the time prescribed under sub-clause 2.1.1 of clause 2, he may be allowed to submit the same on payment of late fee mentioned below alongwith an application in Form WT-3 appended to this notification to condone the delay, mentioning therein the details of payment of late fee.

3.1.2 Where the dealer fails to submit the application within the time prescribed under sub-clause 2.5 of clause 2, he may be allowed to submit the same on payment of late fee mentioned below alongwith an application in Form WT-3 appended to this notification to condone the delay, mentioning therein the details of payment of late fee.

";and

(ii) In Form WT-3, appended to said notification, for the existing expression "Date of award of works contract", the expression "Date of award of works contract or Date of communication of additional work or enhancement of value of works contract, as the case may be" shall be substituted.

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)