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

Act No 7 of 2011

(AS ASSENTED TO BY THE GOVERNOR ON 22ND JANUARY, 2011)

Dated 27th January, 2011

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

AN

ACT

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

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-first Year of the Republic of India as follows:-

1. Short Title and commencement-

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

(2) It shall be deemed to have come into force on the 16th day of November, 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.

4. Repeal of Ordinance No. 10 of 2010 and savings.-

(1) The Himachal Pradesh Value Added Tax (Amendment) Ordinance, 2010 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.