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, with immediate effect, the following amendment in the Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendment

In the said rules, in CHAPTER XIV, in PART-V, in rule 164A.-

(1) for sub-rule (2), substitute the following sub-rule:-

"(2) The State Government may appoint one of the members as the Chairman of the Settlement Commission";

(2) Omit sub-rule (3)