In exercise of the powers conferred by sub-section (1) of section 60 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and all other powers enabling him in this behalf, and with reference to Haryana Government, Excise and Taxation Department, notification No. Web10/H.A. 6/2003/S.60/2003, dated the 15th October, 2003, the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, namely:-
1. (1) These rules may be called the Haryana Value Added Tax (Second Amendment) Rules, 2003.
(2) These rules shall come into force with effect from the date of
publication of this notification in the Official Gazette.
2. In the Haryana Value Added Tax Rules, 2003 (hereinafter called the said rules), in rule 11, after sub-rule (2), the following sub-rule shall be inserted, namely: -
"(2A) Notwithstanding the limitation prescribed for making application in Form VAT-A2 under sub-rules (1) and (2), an application in Form VAT-A2 shall be entertained upto 24th October, 2003, subject to the payment of late fee of one thousand rupees along with the application".
3. In the said rules, in rule 69, after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) Notwithstanding the limitation prescribed for making application in Form VAT-A5 under sub-rule (1), an application in Form VAT-A5 shall be entertained upto 24th October, 2003, subject to the payment of late fee of one thousand rupees along with the application and that the tax payable by such units, if not paid already in time, shall be paid with interest at the rate as applicable as per provisions of sub-section (5) of section 14 of the Act.".