In exercise of the powers conferred by the proviso of sub-section (3) of Section 71 of the Uttarakhan ( the Uttaranchal Value Added Tax Act, 2005) Adapation and Modiification Order, 2007 (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 Uttarakhand), the Governor is pleased without previous publication, to make the following further amendments in the Uttarakhand ( The Uttaranchal Value Added Tax Rules, 2005) -

The Uttarakhand Value Added Tax Rules (Amendment), 2008.

1- Short Title and Commencement

(1) These Rules may be called the Uttarakhand Value Added Tax Rules (Amendment), 2008.

(2) They shall come into fore with immediate effect.

2. Insertion in Sub-Rules of Rule 2

In the Uttarakhand ( The Uttaranchal Value Added Tax Rules, 2005) Adapation and Modification Order, 2007, after sub rule (20) of rule 2, a new sub rule (20A) shall be inserted namely-

"(20A) "On line payment" means electronic transfer of funds from payer's bank account in to the payee's bank account."

3. Insertion of clause in sub rule (1) of rule 19

In rule 19 of the Uttarakhand (The Uttaranchal Value Added Tax Rules, 2005) Adaption and Modification order, 2007, after clause (d) of sub rule (1) a new clause (e) shall be inserted, namely-

"(e) By e-payment"