Jharkhand Value Added Tax (Amendment ) Ordinance, 2016

(Jharkhand Ordinance No. 02, 2017)

An Ordinance to amend Jharkhand Act, 10 of 2015 dated 23 September, 2015 and Jharkhand Act, 05 of 2016 dated 9 February, 2016.

Preamble-

Whereas the legislative Assembly of state of Jharkhand is not in session and, whereas the Governor of Jharkhand is satisfied that circumstances exist which render it necessary for him to take immediate action to amend an existing provision of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006).

Now, therefore, in exercise of power conferred by Clause (1) of article 213 of Constitution of India, the Governor of Jharkhand is pleased to promulgate the following Ordinance:-

1. Short title, extent and commencement -

(i) This Ordinance shall be called the Jharkhand Value Added Tax (Amendment) Ordinance, 2016.

(ii) It shall extend to the whole of the State of Jharkhand.

(iii) It shall be deemed to have come into force w.e.f. 23 September, 2015.

1 The amendments, as made in Jharkhand Value Added Tax Act (Jharkhand Act 05, 2006) and as amended in sub-section (3) and sub-section (4) of section 18, by Jharkhand Act 10, 2015 dated 23 September, 2015, and Jharkhand Act 05, 2016 dated 9 February, 2016, shall be deemed to effective from 23 September, 2015.

2 The amendments as made in Jharkhand Value Added Tax Act (Jharkhand Act 05, 2006) and as amended in clause (ix) of sub-section (8) of section 18, and in sub-section (10) of section 18, and insertion of clause (xviii) in sub-section (8) of section 18, by Jharkhand Act 10, 2015 dated 23 September, 2015, shall deemed to be effective from 23 September, 2015.

3 The amendments as made in Jharkhand Value Added Tax Act (Jharkhand Act 05, 2006) and a proviso as inserted in clause (iii) of sub-section (4) of section 18, by Jharkhand Act 05, 2016 dated 9 February, 2016, shall be deemed to effective from 23 September, 2015.