In exercise of the powers conferred by 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 vide 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.

These rules may be called the Himachal Pradesh Value Added Tax (2nd Amendment) Rules, 2013.

2. Amendment of rule 3.

In rule 3 of the Himachal Pradesh Value Added Tax Rules, 2005,

(a) sub-rule (2) shall be omitted;

(b) in proviso to sub-rule (4), after the words, "hard copy thereof" and before the words, "within 10 working days, the

words "alongwih proof of having deposited the registration fee in Form VAT-II" shall be omitted.

By Order,

Principal Secretary (E&T),

Government of Himachal Pradesh