In exercise of the powers conferred by section 15 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No.9 of 2010) read with 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 Tax on Entry of Goods into Local Area Rules, 2012, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Tax on Entry of Goods into Local Area (Second

Amendment) Rules, 2017.

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

2. Amendment of rule 4.

In rule 4 of the Himachal Pradesh Tax on Entry of Goods into Local Area Rules, 2012 (hereinafter referred to as the 'said rules'), in clause (a) of subrule(1), the word, "monthly" shall be omitted.

3. Amendment of rule 6.

In rule 6 of the said rules, for sub-rule(1), the following sub rule shall be substituted, namely:-

"(1) Every registered dealer shall furnish return in Form VAT-XV in such manner as specified under rule 40 of these rules.".

By order

Pr. Secretary(E&T) to the

Government of Himachal Pradesh