HARYANA GOVT. GAZ. (EXTRA.), SEPT. 30, 2020 (ASVN. 8, 1942 SAKA)

179

PART - I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 30th September, 2020

No. Leg. 36/2020.— The following Act of the Legislature of the State of Haryana

received the assent of the Governor of Haryana on the 16th September, 2020 and is hereby

published for general information:-

HARYANA ACT NO. 26 OF 2020

THE HARYANA VALUE ADDED TAX (AMENDMENT) ACT, 2020

AN

ACT

further to amend the Haryana Value Added Tax Act, 2003.

Be it enacted by the Legislature of the State of Haryana in the Seventy-first Year of the

Republic of India as follows :-

1.

(1)

This Act may be called the Haryana Value Added Tax (Amendment) Act, 2020.

(2)

It shall be deemed to have come into force with effect from the 31st March, 2020.

Short title and

commencement.

2.

After section 18 of the Haryana Value Added Tax Act, 2003, the following section shall

be inserted, namely :-

“18A. Power of Government to extend time limit in special circumstances.- (1)

Notwithstanding anything contained in this Act, the Government may, by notification,

extend the time limit specified in, or prescribed or notified under this Act in respect of

actions which may not be completed or complied with due to force majeure in respect of

goods included in the Entry 54 of the State List in the Seventh Schedule to the

Constitution.

(2)

The power to issue notification under sub-section (1) shall include the power to give

retrospective effect to such notification from a date not earlier than the date of commencement of

this Act.

Explanation.- For the purposes of this section, the expression “force majeure” means a

case of war, epidemic, flood, drought, fire, cyclone, earthquake or any

other calamity caused by nature or otherwise affecting the implementation

of any of the provisions of this Act.”.

Insertion of

section 18A in

Haryana Act 6 of

2003.

3.

(1)

The Haryana Value Added Tax (Amendment) Ordinance, 2020 (Haryana Ordinance

No. 2 of 2020), is hereby repealed.

(2)

Notwithstanding such repeal, anything done or any action taken under the said

Ordinance shall be deemed to have been done or taken under this Act.

Repeal and

saving.

BIMLESH TANWAR,

Administrative Secretary to Government, Haryana,

Law and Legislative Department.

8917—L.R.—H.G.P., Pkl.