In exercise of the powers conferred by sub section (1) of section 93 of Bihar Value Added Tax Act, 2005 (Act 27 of 2005), the Governor of Bihar hereby specifies that the provisions of Rule 40 and Rule 41 of Bihar Value Added Tax Rules, 2005 shall not apply till such date as the Commissioner may, by notification, specify.

2. This notification shall come into force with effect from the date of its issuance.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Principal Secretary.