In exercise of the powers conferred by sub-section 1 of Section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No.8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:-

RULES

1. (1) These rules may be called Punjab Value Added Tax (Seventh Amendment) Rules. 2011.

(2) They shall come into force on and with effect from the date of their publication in the official Gazette.

2. In the Punjab Value Added Tax Rules, 2005, in rule 40, in sub-rule (2), in the proviso regarding year 2009-10, for the word 'filled' the word 'filed' shall be substituted

SHIVENDER SINGH BRAR

Financial Commissioner, Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation