In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendment in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules) :-

Amendment

In the said rules, in CHAPTER XII, in PART III, in rule 163, in sub-rule (1), in the proviso, for the words "within three working days", substitute the words "within five days".

2. This notification shall come into force with effect from the 1st day of August, 2011.

By order of the Governor,

N. C. BASAK,

Dy. Secy. to the Govt. of West Bengal.