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 amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rule, in CHAPTER VI, IN PART I,-

(1) In rule 26C, in the second proviso, for the words, figures and letters "ending on the 30th day of June, 2010", substitute the words, figures and letters "ending on the 30th day of June, 2011";

(2) in rule 26D, -

(a) for the words "or to any member or members of the Canteen Stores Department of the Royal Bhutan Army", substitute the words "or to any member or members of the Royal Bhutan Army or the Canteen Stores Department of the Royal Bhutan Army";

(b) for the words "members of the Defence Forces of India or Royal Government of Bhutan", substitute the words "members of the Defence Forces of India or Royal Bhutan Army";

(c) for the words "members of the Defence Forces of India or Royal Government of Bhutan", substitute the words "members of the Defence Forces of India or Royal Bhutan Army".

2. In this notification, in paragraph 1,-

(a) clause (2) shall be deemed to have come into force with effect from the 1st day January, 2008, and

(b) remaining clause shall come into force with effect from the 1st day of July, 2010.

By order of the Governor,

N. C. BASAK,

Dy. Secy. To the Govt. Of West Bengal.