In exercise of the powers conferred by sub-section (3) of Section 71 of the 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 to the State of Uttaranchal), the Governor is pleased without previous publication, to make the following amendments in Uttaranchal Value Added Tax Rules, 2005-

The Uttaranchal Value Added Tax (Amendment) Rules, 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 fore with immediate effect.

2- Amendment of sub-rule (7) of Rule 11

In the second proviso of sub-rule (7) of rule 11 of The Uttaranchal Value Added Tax Rules, 2005, a following new proviso shall be inserted; namely-

"Provided further that return in Form IV for the assessment year 2005-06 under Uttaranchal Value Added Tax Act, 2005 (1st October 2005 to 31st March, 2006) may submitted upto 30-06-2007."