In exercise of the powers conferred on her by section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) is pleased to make the following rules to amend the Himachal Pradesh Value Added Tax Rules, 2005 notified by this Department notification No. EXN-F(5)-4/2005 dated 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra Ordinary) dated 7th December, 2005, namely:-

1. Short title.-

These rules may be called the Himachal Pradesh Value Added Tax (Third Amendment) Rules, 2011.

2. Amendment of Rule 40.-

In rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005, in the fifth proviso below sub rule 5, for the figure "20" the figure "30" shall be susbtituted.

Principal Secretary (E&T) to the

Government of Himachal Pradesh