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

Amendment

In the said rules.-

(1) In CHAPTER III, in rule 5, in sub-rule(4).-

(a) in the second proviso, for the words, figure and brackets "sub-rule(1)", substitute the words, figure and brackets "sub-rule (1):";

(b) after the second proviso, insert the following proviso:-

"Provided also that where the particulars of a Managing Director, Director and Secretary of a company have been submitted with the Registrar of companies in Form 32, in accordance with the provisions of sections 264(2), 266(1)(a), 266(1)(b)(iii) and 303(2) of the Companies Act, 1956 (Act 1 of 1956), copy of such form duly attested by the person authorised in this behalf may be submitted in lieu of Annexure B.":

(2) in CHAPTER VI, in PART III, in rule 30, in sub-rule (2), in the TABLE , omit serial No. 4 and the entries relating thereto in column (2), column (3) and column (4);

(3) in CHAPTER VIII, in PART IV, in rule 44.-

(a) in sub-rule (1), for the words, figures and letters "within 30th day of November", substitute the words, figures and letters "within 31st day of December.";

(b) in sub-rule (2), for the words, figures and letters "within 30th day of November", substitute the words, figures and letters "within 31st day of December.";

(c) in sub-rule (3), for the words, figures and letters "within 30th day of November", substitute the words, figures and letters "within 31st day of December.".

2. In this notification, in paragraph 1.-

(a) clause (1) and clause (2) shall be deemed to have come into force with effect from the 1st day of December, 2006; and

(b) clause (3) shall be deemed to have come into force with effect from the 1st day of April, 2005.