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 XIV, in PART IV, in rule 151, clause (a), for the word "three", substitute the word "four".

2. This notification shall be deemed to have come into force with effect from the 1st day of February, 2009.