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 vide 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 and commencement.-

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

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

2. Amendment of rule 75.-

In sub-rule (1) of rule 75 of the Himachal Pradesh Value Added Tax Rules, 2005,-

(a) in clause (i), for the word 'ten', the words 'twenty five' shall be substituted.

(b) in clause (ii) for the word 'ten', the words 'twenty five' and for the words 'twenty five' the words 'seventy five' shall be substituted;

(c) in clause (iii), for the words 'twenty five', the words 'seventy five' and for the words 'fifty thousand' the words ' three lac' shall be substituted; and

(d) in clause (iv), for the words 'fifty thousand' the words 'three lac' shall be substituted.

By order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh