THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-2/2014, Dated 5th August, 2014

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 vide this department notification No.EXN-F(5)-4/2005 dated 02/12/2005 and published in the Rajpatra, Himachal Pradesh(Extra-ordinary) on 07/12/2005, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (2nd amendment) Rules,2014.

(2) They shall come into force with effect from 1.9.2014.

2. Amendment of rule 46.

In rule 46 of the Himachal Pradesh Value Added Tax Rules,2005, in sub rule(1) for the existing TABLE, the following TABLE shall be substituted, namely:-

"Table

Sl. No.	Capacity of Kiln	Category	Lump sum amount payable per annum when a kiln is designated to be fired at one place
1	Brick-Kiln of capacity of more than 33 number of ghori	A	Rs. 3,02,400/- plus Rs. 10,530/- per additional ghori above 33 Ghori
2	Brick-kiln of capacity of more than 28 to 33 number of Ghori	A	Rs. 3,02,400/-
3	Brick-kiln of capacity of more than 22 to 27 number of Ghori	B	Rs. 2,36,250/-
4	Brick-kiln of capacity of below 22 number of Ghori	C	Rs. 1,89,000/-
5	Brick-kiln not fired during the year ending 30th September in which stock in and outside the kiln as on 1st October last does not exceed five lac bricks of all categories	D	Rs. 47,250/-

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh