In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment, with effect from 1st April 2013 in the Chhattisgarh Value Added Tax Rules, 2006, namely,-

AMENDMENT

In the said rule-

(1) In rule 8,

(i) sub-rule (1) after the word "application" the word ''electronically" shall be inserted.

(ii) sub-rule (2) after the word "grant permission" the word "electronically" shall be inserted.

(iii) sub-rule (9) after the word "his option" the word "electronically" shall be inserted.

(iv) sub-rule (10) for the word "one half percent" the figure and word "0.25 percent" shall be substituted.

(2) In rule 57:-

(i) For the existing clause (b) of sub-rule (2), the following clause shall be substituted:-

"(b) (i) The application for revision shall be accompanied by an authenticated copy of the impugned order.

(ii) A copy of challan in proof of payment of the amount of tax and/or interest, in accordance with the provisions of clause (d) of sub-section (4) of section 49."

(ii) In sub-rule (7) after the word "appeal" where ever it occurs the word "/revision" shall be added.

(3) In rule 59:-

(i) For the existing sub-rule (1) excluding proviso, the following sub-rule shall be substituted:-

"(1) If the memorandum of appeal or application for revision does not comply with all or any of the requirements of rule 57 or the appellant/applicant fails to pay in accordance with the provisions of subsection (4) of section 48 / clause (d) of sub-section (4) of section 49 the tax and/or penalty or interest in respect of which the appeal /revision has been preferred, the appeal or application for revision may be summarily rejected :"

(ii) For the existing sub-rule (3), the following sub-rule shall be substituted.:-

"(3) Where an appeal/revision is summarily rejected under sub-rule (1) on the ground that the appellant/applicant has failed to pay in accordance with the provisions of sub-section (4) of section 48 / clause (d) of sub-section (4) of section 49 the amount of tax and/or penalty or interest in respect of which the appeal/revision has been preferred, the appellate/revisional authority may, where, it is subsequently brought to its notice that the said amount was paid before filing the memorandum of appeal/application for revision but the proof of payment was not furnished therewith, re-admit the appeal/revision."

By order and in the name of the Governor of Chhattisgarh,

(D. S. Mishra)

Joint Secretary