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 (SECOND AMENDMENT) Act, 2013.

(Act No.XIV 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 (sECOND Amendment) Act, 2013.

(2) It shall come into force from the the 1st April, 2013.

2. Amendment of Section 67, Act III of 2005.—

In section 67 of the Jammu and Kashmir Value Added Tax Act, 2005 the words "or twenty-five per cent of the value of goods whichever is higher" wherever occurring, shall be omitted

(sd.) ACHAL SETHI

Additional Secretary to Government,

Department of Law, Justice

and Parliamentary Affairs.