In exercise of the powers conferred by proviso to 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 necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely :-

AMENDMENT

In the said rules, -

(1) In clause (b) of sub-rule 2 of rule 4 for the words ''three years'' words "two years" shall be substituted.

(2) In clause (b) of sub-rule (3) of rule 4 for the words ''two years'' words "three years" shall be substituted.

(3) In clause (b) of sub-rule (3) of rule 4 for the words ''sixty two years'' words "sixty five years" shall be substituted.

(4) In clause (c) of sub-rule (5) of rule 4 for symbol and word ''; or'' symbol, words and letters "or any other reason as the State Government may deem fit; or" shall be Substituted.

(5) for sub-rule (7) of rule 4 the following shall be substituted, namely:-

"(7)The functions of the Tribunal may be performed by any one of the Chairman/Member or the full bench under the jurisdictional area as notified by the State Government"

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.