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The Jharkhand Value Added Tax Act, 2005
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74. Automation: -

(1) The Government shall endeavor to introduce and establish an automated data processing system for complementing the purposes of the Act, and for incidental and allied matters.

(2) In order to make effective the said system, the State Governments may from time to time make Resolutions for regulating the interactions between the dealers, authorities appointed or constituted under the Act and the Government Treasury.

(3) The Regulations shall be published in the Official Gazette and may be made retrospective to any date, not earlier than as specified in the Notification.