In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh, is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified by this department notification number 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 and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (Second Amendment) Rules, 2012.

(2) They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh.

2. Amendment of rule 40

In sub rule (5) of rule 40 of the Himachal Pradesh Value Added Tax Rules, 2005, for the words and figure "31st October' the words and figure " 30th November' shall be substituted.

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh