In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan ValueAdded Tax Rules, 2006, namely :-

1. Short title and commencement -

(1) These rules may be called the Rajsthan Value Added Tax (Fourth Amendment) Rules 2007.

(2) They shall come into force from date of their publication in the official gazette.

2. Amendment of Rule 36 -

In Sub-rule 6 of rule 36 of the Rajasthan ValueAdded Tax Rules, 2006, after the existing expression "specified by the commissioner.", the expression "However, the audit report for the year 2006-07 may be furnished upto 15.02.2008." Shall be added.