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,3 -00-24/2017-334/0-- -10/08/2020 () , 2020 348 (3)
Jharkhand Value Added Tax (Amendment) Ordinance, 2020
(Jharkhand Ordinance No. 04, 2020)
An Ordinance to amend Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006)
Preamble
Whereas the legislative Assembly of state of Jharkhand is not in session and, whereas the Governor of Jharkhand is satisfied that circumstances exist which render it necessary for her to take immediate action to amend certain existing provisions in the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006)
Now, therefore, in exercise of power conferred by Clause (1) of article 213 of Constitution of India, the Governor of Jharkhand is pleased to promulgate the following Ordinance:-
1. Short title, extent and commencement – (1) This Ordinance may be called the Jharkhand Value Added Tax (Amendment) Ordinance, 2020.
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force from the date of its publication in the Official Gazette.
2. Amendment in section 35 : In the sub- section (8) of the Section 35, a proviso shall be added in the following manner:-
"Provided that for the assessment year 2016-17, the assessment under sub-section
(6) shall be made until 31st August, 2020. "
3. Amendment in Section 39: In the sub- section (1) of the Section 39, after first proviso, a proviso shall be added in the following manner:-
"Provided that for the assessment year 2014-15, the assessment under Section 37
or 38 can also be made after the expiry of five years till 31st August, 2020. "
4. Amendment in Section 40: In the sub- section (4) of the Section 40, a proviso shall be added in the following manner:-
4"Provided that for the assessment year 2014-15 or part thereof, the assessment or
re-assessment under sub-section (1) of Section 40 can also be made after the expiry of five
years till 31st August, 2020. "
5. Amendment in Section 42 : In the sub- section (1) of the Section 42, a proviso shall be added in the following manner:-
"Provided that the prescribed authority may proceed to reassess the tax
payable by the dealer in accordance with such judgment or order, which was to be
reassessed until 31st March, 2020, till 31st August, 2020. "
In the sub- section (2) of the Section 42, a proviso shall be added in the following manner:-
"Provided that, where any Court or Tribunal passes an order in appeal or
revision to the effect that any tax assessed under this Act or the Central Sales Tax
Act, 1956 should have been assessed under the provision of a law other than that
under which it was assessed, then in consequence of such order or to give effect to any
finding or direction contained in such order such turnover and part thereof, may be
assessed or reassessed, as the case may be, to a tax at which it was to be assessed or
reassessed notwithstanding the applicable limitation period until 31st March, 2020,
till 31st August, 2020."
6. Amendment in Section 79: In the sub- section (7) of the Section 79, a proviso shall be added in the following manner:-
"Provided that order under this section can be made, which was to be made until
31st March, 2020, till 31st August, 2020. "
,