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 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, in CHAPTER VI, in PART I, in Rule 260B, for the words, Figures and letters "the 31st day of March, 2010", wherever they occure susbtitute the words, Figures and letters "the 31st day of March, 2011"

2. This notification shall come into force with effect from the 1st day of April, 2010.