Whereas circumstances exist which render it necessary for the state Government to dispense with the requirement of provision of publication of the draft amendment Rules under proviso to sub section (1) of section 106 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005),

Now therefore in exercise of the powers conferred by-section (1) of section 106 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam is pleased to make the following rules, furtehr to amend the Assam Value added Tax Rules, 2005 hereinafter referred to as the principal rules, namely :-

1.Short title and commencement

(1) These rules may be called the Assam Value Added Tax (Second Amendment) Rules, 2010.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rule 17.

In the principal Rules, in rule 17, in sub rule (1), for the words, figure and brackets "Rupees 10 (ten) lakhs", the words, figure and brackets "Rupees 20 (twenty) lakhs" shall be substituted.

2. Amendment of Form 13

In the principal Rules, in Form 13, after Part-G and before Part-H, the following Part-GG shall be inserted namely:-

PART GG

Notification No. FTX. 29/2003/64. - Dated 20th September, 2010.

CORRIGENDUM

In the Finance (Taxation) Department, Government of Assam, Notification No. FTX.29/2003/61, dated 19th July, 2010 published in the Assam Gazette Extraordianry No. 212 on 19th July, 2010, in the table under Part-GG of the list of purchases in course of inter-state trade and commerce, in the second and third column, please read 'selling dealer' for 'purchasing dealer'.

P. SONOWAL,

Joint Secretary to the Govt. of Assam,

Finance (Taxation) Department.