The following Act as passed by the Jammu and Kashmir State Legislature received the assent of the Governor on 24th April, 2013 and is hereby published for general information:-

THE JAMMU AND KASHMIR VALUE ADDED TAX (AMENDMENT) Act, 2013.

(Act No.VI of 2013)

[24TH April, 2013]

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

Be it enacted by the Jammu and Kashmir State Legislature in the Sixty-fourth Year of the Republic of India as follows :-

1. Short title and commencement –

(1) This Act may be called the Jammu and Kashmir Value Added Tax (Amendment) Act, 2013.

(2) It shall deem to have come into force with effect from the the 25th August, 2011.

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 "Line of Actual Control" the words "Line of Control" shall be substituted.

(sd.) ACHAL SETHI

Additional Secretary to Government,

Department of Law, Justice

and Parliamentary Affairs.