C O R R I G E N D U M

In partial modification of this Department Notification No.EXNF(10)-2/2015-Loose dated 3rd June,2015 as published in Rajptra Himachal Pradesh on 6.6.2015, and 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 hereby substitute Sr.No.8 (Amendment of rule 64) of the said notification in the following manner which shall be read as such from the date of publication of the said notification in the official Gazzette:-

8. Amendment of rule 64.

In rule 64 of the said rules, for sub-rule(2), except proviso, the following sub-rule shall be substituted, namely:-

(2) For the purpose of sub-section(1) of section 21 a return shall be deemed to be-

(i) correct, if its versions conforms to the balance sheet/profit and loss account/trading account filed by the dealer along-with annual return and this version cannot be impeached by any adverse information, to the contrary, available on record till 20th March of the following financial year; and

(ii) complete, in material particulars, if it contains the entire information required to be furnished therein, is correct arithmetically and is accompanied by the statutory forms as prescribed under the Central Sales Tax Act,1956 or the Himachal Pradesh Value Added Tax Act,2005 as applicable or prescribed lists, documents and proof of payments of the full amount of tax due according to the returns and is duly signed by the dealer:.''.

By Order

Principal Secretary(E&T) to the

Government of Himachal Pradesh