In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In CHAPTER XII, in PART III,-

(1) in the heading for the word "penalty", occurring in two places, substitute the words "penalty etc.";

(2) in rule 125 -

(a) in the heading, for the words "for imposition of penalty", substitute the words "for imposition of penalty and/or for demanding security";

(b) in sub-rule (1),-

(i) for the words "shall be liable to pay penalty", substitute the words "shall be liable to pay penalty and/or security, if demanded,";

(ii) for the words "why a penalty", substitute the words "why a penalty and/or security";

(c) in sub-rule (4), for the words "imposition of penalty.", substitute the words "imposition of penalty and/or demand of security.";

(d) in sub-rule (5),-

(i) for the words "for the purpose of penalty", substitute the words "for the purpose of penalty and/or of demanding security,";

(ii) for the words "and impose a penalty on", substitute the words "impose a penalty or determine the security if demanded";

(e) in sub-rule (6),-

(i) for the words "a penalty is imposed", substitute the words "a penalty is imposed and/or security is determined";

(ii) for the words "to pay the amount of penalty imposed", substitute the words "to pay the amount of penalty imposed and/or the security determined";

(iii) for the words "as proof of payment of such penalty", substitute the words "as proof of payment of such penalty and/or of security";

(f) in sub-rule (7), after the words "as proof of payment of penalty", substitute the words "as proof of payment of such penalty and/or of security".

(3) in Form 60 -

(i) in the heading, for the words "imposition of penalty", substitute the words "imposition of penalty and/or demand of security";

(ii) in the fifth paragraph, for the words "for imposition of penalty on you", substitute the words "for imposition of penalty on you and/or demand of security from you";

(iii) in the sixth paragraph, for the words "for imposition of penalty", substitute the words "for imposition of penalty and/or for demand of security";

(iv) in the penultimate paragraph, for the words "the penalty", substitute the words "the penalty and/or the security".

(4) in Form 61,-

(i) in the heading, for the words "demand of penalty", substitute the words "demand of penalty and/or security";

(ii) in the first paragraph, for the words "has been imposed upon you", substitute the words, figures and brackets "and/or a security as per provision to sub-section (1) of section 77 for Rs......................... (in figures) / Rupees .......................................................................................................(in words) has been demanded from you";

(iii) for the second paragraph, substitute the following paragraph :-

"you are hereby directed to pay the sum of Rs ....................................................(in figures) / Rupees .............................................................................................................................(in words) as penalty and / or Rs..................................... (in figures) / Rupees ............................................................................................................................... (in words) as security into the appropriate Government Treasury, on or before ..............................(date)";

(iv) in paragraph 3, for the words "amount of penalty", substitute the words "amount of penalty imposed on you and/or security demanded from you";

2. This notification shall be deemed to have come into force with effect from 1st day of April, 2012.

By order of the Governor,

SAMIRAN PAL,

Joint Secretary to the Govt. of West Bengal.