In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (herein after referred to as the said rules) :-

Amendment

In the said rule, in CHAPTER II, in rule 3, in sub-rule (1), in the Table,-

(a) against serial No. 30 in column (1), for the words in column (30 "To exercise all other powers under the section", substitute the words, figure and brackets, substitute the words, figure and brackets "To exercise all powers under the section except sub-section (1)";

(b) in serial No. 43, omit the entries in column (2), column (3) and column (4) ;

(c) after serial No. 44 in column (1) and the entries relating thereto in column (2), column (3) and column (4) respectively :-

"44A. 66A To exercise all powers under the section. Sales Tax Officer";

(d) after serial no. 47 in column (1) and the entries relating thereto in column (2), column (3) and column (4), insert the following serial Nos. In column (4) respectively :-

"47A. 74 To exercise all powers under the section Assistant Sales Tax Officer.

47B. 75 To exercise all powers under the section Sales Tax Officer".

2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2005.