In exercise of the powers conferred by sub-section (5) of section 30, sub-section (4) of section 37, sub-sections (4), (6) and (7) of section 42 and sub-section (13) of section 59B of the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat, hereby specifies twelve per cent. per annum as the rate of interest for the purpose of respective sub-section of the said sections.

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

DILIP THAKER,

Joint Secretary to Government.