THE HIMACHAL PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2013

Act No. 4 of 2014

(AS ASSENTED TO BY THE GOVERNOR ON 29TH JANUARY, 2014)

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-fourth Year of the Republic of India as follows:-

1. Short title.- This Act may be called the Himachal Pradesh Value Added Tax (Amendment) Act, 2013.

2. Amendment of section 34.-

In section 34 of the Himachal Pradesh Value Added Tax Act, 2005, after sub-section (12), the following provisos shall be inserted, namely:-

"Provided that the owner or the person-in-charge of goods vehicle or vessel leaving the State limits and who has furnished full declaration of goods carried in vehicle in Form VAT XXVI-A electronically through the official web-site of the department shall not be required to stop the vehicle or vessel, for the purpose of this section, at the check-post or barrier:

Provided further that the officer-in-charge of the check-post or barrier or any other officer not below the rank of Excise and Taxation Inspector posted at the check-post or barrier, if considers necessary, may stop the vehicle or vessel for the purpose of this section, the owner or the person-in-charge of the vehicle or vessel shall stop it and keep it stationary as long as may reasonably be necessary, failing which such owner or person-in-charge shall be liable to pay penalty to be imposed by such officer equal to ten percentum of the value of goods or ten thousand rupees whichever is higher."