NOTIFICATION No.1173/XXVII(5)/VAT/2005 DATED : 1^st October, 2005

In exercise of the powers conferred under proviso to sub-section (3) of section 71 of the Uttaranchal Value Added Tax Ordinance, 2005 (Ordinance No.3 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P.Act No.1 of 1904), (as applicable in the State of Uttaranchal), the Governor is pleased, without previous publication, to make the following amendments in Uttaranchal Value Added Tax Rules, 2005-

Uttaranchal Value Added Tax (Amendment) Rules, 2005

1. Short title:

(1) These Rules may be called the Uttaranchal Value Added Tax Rules (Amendment), 2005.

(2) They shall come into force with effect from 1^st October, 2005.

2 Amendment of Rule 9:

The following "proviso" is inserted after sub-rule (4) of Rule 9 of the Uttaranchal Value Added Tax Rule, 2005 (hereinafter referred to as the Principal Rules), namely.-

"Provided that if the dealer is already registered under the Uttaranchal (Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 and registration number, under the said sub-rule of these rules, has not been allotted, the dealer may, for the purposes of these rules, use the registration number allotted to him under the said Act".

3. Amendment of Rule 11:

The following "proviso" is inserted after the first proviso of sub-rule (2) of Rule 11 of the Principal Rules, namely-

"Provided further that for period from 1^st October, 2005 to 31^st March 2006, the dealer may submit his application in Form XXXI upto 31^st October, 2005."

4. Amendment of Rule 16:

The following "proviso" is inserted after the proviso of clause (a) of sub-rule (3) of Rule 16 of the Principal Rules, namely-

"Provided further that in respect of stock in hand on 1^st October 2005, the dealer may submit his claim for Input Tax Credit upto 31^st December, 2005."