In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVIII of 2003), the Governor is pleased hereby to make, with immediate effect, 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 rules, in Chapter VIII, in Part III, in rule 43, in sub-rule (6), in clause (c), -

(1) for the words "exceeds rupees five lakh", substitute the words "exceeds rupees two lakh";

(2) for the words, figures, letters and brackets "in sub-rule (5) on and from the 1st day of January, 2012,", substitute the words, figures, letters and brackets "in sub-rule (5) on and from the 1st day of April, 2012,";

(3) in clause (d), for the words, letters and figures "on or after the 1st day of April, 2011, exceeds Rs. 5 lakh", substitute the words, letters and figures "on or after the 1st day of April, 2011, exceeds rupees two lakh".

By order of the Governor,

DIBAKAR MUKHOPADHYAY,

Jt. Secy, to the Govt, of West Bengal.