In exercise of the powers conferred under the proviso to sub-section (3) of section 71 of Uttaranchal Value Added Tax Act, 2005 (Act No. 27 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 rules with a view to amending the Uttaranchal Value Added Tax Rules, 2005 -

The Uttaranchal Value Added Tax Rules (Amendment), 2006

1 - Short title and Commencement :

(1) These Rules may be called the Uttaranchal Value Added Tax Rules (amendment) 2006.

(2) They shall come into force at once.

2 - Addition of a new proviso in rule 11 :

In sub-rule (2) of Rule 11 of the Uttaranchal Value Added Tax Rules, 2005 a new proviso shall be added as follows, namely -

"Provided further that for the financial year 2006-2007 application in Form XXII by a dealer who desires to pay tax as per the provisions of sub-section (1) of section 7 of the Uttaranchal Value Added Tax Act, 2005 may be submitted upto 30 June, 2006"