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The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION S. O. No. 04, dated 6th March, 2023 -

In exercise of the powers conferred by Section 94 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to make the following Amendments in Departmental Notification No. S.O. 219 dated 31.03.2006.:-

Amendments

1. Amendment in Rule 13 -

(i) Amendment in clause (a) of sub-rule (3) of Rule 13 -

The existing words "Joint Commissioner" shall be substituted by the words "Additional Commissioner".

(ii) Amendment in sub-rule (13) of Rule 13 -

The existing words "Assistant Commissioner" shall be substituted by the words "Deputy Commissioner".

2. Amendment in Rule 15 -

(i) Amendment in "Explanation (iii)" of sub-rule (2) of Rule 15 -

The words "Joint Commissioner" shall be inserted before the existing words "Deputy Commissioner".

3. Amendment in Rule 16,-

(i) Amendment in sub-rule (1) of Rule 16 -

The existing words "Joint Commissioner (Administration)" shall be substituted by the words "Additional Commissioner (Administration)".

(ii) Amendment in clause (i) of sub-rule (2) of Rule 16 -

After the existing words "Commercial Taxes Officers", the words "or Assistant Commissioner" shall be inserted.

(iii) Amendment in clause (ii) of sub-rule (2) of Rule 16 -

The existing words "Assistant Commissioner" shall be substituted by the words "Deputy Commissioner".

(iv) Amendment in clause (iii) of sub-rule (2) of Rule 16 -

The existing words "Deputy Commissioner" shall be substituted by the words "Joint Commissioner".

(v) Amendment in clause (iv) of sub-rule (2) of Rule 16 -

The existing words "Joint Commissioner" shall be substituted by the words "Additional Commissioner".

4. Amendment in Rule 19 ,-

(i) Amendment in clause (a) of sub-rule (1) of Rule 19 -

After the existing words "Commercial Taxes Officers", the words "or Assistant Commissioner" shall be inserted.

(ii) Amendment in clause (b) of sub-rule (1) of Rule 19 -

The existing words "Assistant Commissioner" shall be substituted by the words "Deputy Commissioner".

(iii) Amendment in clause (c) of sub-rule (1) of Rule 19 -

The existing words "Deputy Commissioner" shall be substituted by the words "Joint Commissioner".

(iv) Amendment in clause (d) of sub-rule (1) of Rule 19 -

The existing words "Joint Commissioner of Commercial Taxes (Administration)" shall be substituted by the words "Additional Commissioner (Administration) [or if the post of Additional Commissioner (Administration) remains vacant, then Joint Commissioner posted in the office of Additional Commissioner (administration)]".

(v) Amendment in "proviso" of clause (a) of sub-rule (2) of Rule 19 -

The existing words "Joint Commissioner" shall be substituted by the words "Additional Commissioner".

5. Amendment in Rule 50 ,-

(i) Amendment in clause (iii) of sub-rule (1) of Rule 50 -

The existing words "Joint Commissioner (Administration)" shall be substituted by the words "Additional Commissioner (Administration)".

6. Amendment in Rule 55,-

(i) Amendment in sub-rule (1) of Rule 55 -

Before the existing words "the Deputy Commissioner", the words "the Joint Commissioner" shall be inserted.

7. Amendment in Rule 57 -

(i) Amendment in Rule 57 -

After the full stop of existing first sentence of first para and before the existing words "The Deputy Commissioner", the words "The Joint Commissioner/" shall be inserted.

(ii) Amendment in Rule 57 -

In the existing last sentence of first para and between the series of existing section "62" and section "69", the section "63" shall be inserted.

8. Amendment in Form JVAT 209

In JVAT Form-209, at the end of certificate 3 of counterfoil II, the existing words "JCCT (Admn.)" shall be substituted by the words "Addl. CCT (Admn.)/JCCT".

9. This notification shall be effective from the date of its publication in the Official Gazette.

By the Order of the Governor of Jharkhand,

(Aradhana Patnaik)

Principal Secretary,

Commercial Taxes Department,

Jharkhand, Ranchi