“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

79

]

ÊàuqäÊ,

Îàä§íý

wàÊ

,

âÀÂààÞ§ý

18

Ä ÊwÊã

2022



tài 2

9

, Îà§ý 1943

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 8 Qjojh 2022

vf/klwpuk

Øekad ,Q 10&10@2022@okd@ikap ¼21½-⸺ NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2

lu~ 2005½ dh /kkjk 71 dh mi&/kkjk ¼1½ ds ijarqd }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj]

,rn~}kjk] NRrhlx<+ ewY; laof/kZr dj fu;e] 2006 esa fuEufyf[kr vkSj vko';d la'kks/ku djrh gS] vFkkZr~ %&

Lka'kks/ku

mDRk fu;eksa eas] &

¼1½

fu;e 4 ds mi&fu;e ¼2½ ds [k.M ¼[k½ esa 'kCn ^^rhu o"kZ^^ ds LFkku ij 'kCn ^^nks o"kZ^^ izfrLFkkfir

fd;k tk,A

¼2½

fu;e 4 ds mi&fu;e ¼3½ ds [k.M ¼[k½ esa 'kCn ^^nks o"kZ^^ ds LFkku ij 'kCn ^^rhu o"kZ^^ izfrLFkkfir

fd;k tk,A

¼3½

fu;e 4 ds mi&fu;e ¼3½ ds [k.M ¼[k½ esa 'kCn ^^ckalB o"kZ^^ ds LFkku ij 'kCn ^^iSalB o"kZ^^

izfrLFkkfir fd;k tk,A

¼4½

fu;e 4 ds mi&fu;e ¼5½ ds [k.M ¼x½ esa ladsr ,oa 'kCn ^^( ;k^^ ds LFkku ij 'kCnksa] v{kj ,oa

ladsr ^^;k vU; dksbZ dkj.k] tSlk fd jkT; ljdkj mfpr le>s( ;k^^ izfrLFkkfir fd;k tk,A

¼5½

fu;e 4 ds mi&fu;e ¼7½ ds LFkku ij fuEufyf[kr izfrLFkkfir fd;k tk;s] vFkkZr~ %&

^^¼7½vf/kdj.k ds dk;ksaZ dk lEiknu v/;{k@lnL; esa fdlh ,d ds }kjk ;k iw.kZ ihB }kjk jkT;

'kklu }kjk ;Fkkvf/klwfpr {ks=kf/kdkj vUrxZr fd;k tk,xkA^^

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 8 Qjojh 2022

Øekad ,Q 10&10@2022@okd@ikap ¼21½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&10@2022@okd@ikap ¼21½] fnukad 08&02&2022 dk vaxzsth vuqokn

jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

Atal Nagar, the 8th February 2022

NOTIFICATION

No. F 10-10 /2022/CT/V (21).⸺ In exercise of the powers conferred by proviso to sub-section (1) of

section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government, hereby,

makes the following further necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006, namely :-

AMENDMENT

In the said rules, -

(1)

In clause (b) of sub-rule 2 of rule 4 for the words ''three years'' words "two years" shall be

substituted.

(2)

In clause (b) of sub-rule (3) of rule 4 for the words ''two years'' words "three years" shall be

substituted.

(3)

In clause (b) of sub-rule (3) of rule 4 for the words ''sixty two years'' words "sixty five years"

shall be substituted.

(4)

In clause (c) of sub-rule (5) of rule 4 for symbol and word ''; or'' symbol, words and letters "or

any other reason as the State Government may deem fit; or" shall be Substituted.

(5)

for sub-rule (7) of rule 4 the following shall be substituted, namely:-

"(7)The functions of the Tribunal may be performed by any one of the Chairman/Member or the

full bench under the jurisdictional area as notified by the State Government"

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2022

.