The Himachal Pradesh Value Added Tax (Amendment) Ordinance, 2010

H.P. Ordinance No 10 of 2010

Dated 15th November, 2010

Promulgated by the Governor of Himachal Pradesh in the Sixty first year of the Republic of India

AN

ORDINANCE

further to amend the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005)

Whereas the Legislative Assembly of Himachal Pradesh is not in session and the Governor of Himachal Pradesh is satisfied that the circumstances exist which render it necessary for her to take immediate action;

Now, therefor in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, the Governor of Himahcal Pradesh is pleased to promulgate the following ordinance-

1. Short Title-

This Ordinance may be called the Himachal Pradesh Value Added tax (Amendment) Ordinance 2010.

2. Amendment of Section 2

In section 2 of the Himachal Pradesh Value added Tax Act, 2005, (12 of 2005) hereinafter referred to as the Principal Act, in clause (d), after the words "or equipment", the words including hydraulic mobile pick and carry cranes" shall be inserted.

3. Amendment of Section 16-

In section 16 of the principal Act,

(a) in sub-section (3), after the words "furnish such returns", the words "manually or electronically" shall be inserted; and

(b) in sub-section (4), after the words and sign "prescribed manner, pay", the words "manually or electronically" shall be inserted.

URMILA SINGH

Governor