THE JAMMU AND KASHMIR VALUE ADDED TAX (AMENDMENT) ORDINANCE, 2011.

[Ordinance No. II of 2011]

Promulgated by the Governor in the Sixty-second Year of the Republic of India.

An Ordinance to amend the Jammu and Kashmir Value Added Tax Act, 2005.

Whereas, the State Legislature in not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action.

Now, therefore, in exercise of the powers conferred by section 91 of the Constitution of Jammu and Kashmir, the Governor is pleased to promulgate the following Ordinance:-

1. Short title and commencement:

(1) This Ordinance may be called the Jammu and Kashmir Value Added Tax (Amendment) Ordinance, 2011.

(2) It shall come into force at once.

2. Amendment of section 55, Act III of 2005. -

In sub-section (1) of section 55 of the Jammu and Kashmir Value Added Tax Act, 2005, for the words "within the country", the words "within the country or where such goods are sold or supplied across Line of Actual Control (LOC)" shall be substituted.

GOVERNOR

Sd/-

Achal Sethi,

Deputy Legal Remembrancer,

Department of Law, Just and

Parliamentary Affairs.