Haryana Value Added Tax (Amendment) Act, 2005*
| [Haryana Act No. 12 of 2005] | [7th July, 2005] |
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 Fifty-fourth Year of the Republic of India as follows:-
* [Received the assent of the Governor on 7th July, 2005 and published in the "Haryana Government Gazette", Extraordinary, No. Leg. 16/2005, dated 25th July, 2005].
1. Short title and commencement.- (1) This Act may be called the Haryana Value Added Tax (Amendment) Act, 2005.
2. Amendment of section 3 of Haryana Act 6 of 2003.- In section 3 of the Haryana Value Added Tax Act, 2003,-
(I) in sub-section (2), in the Table, against serial number 4, under column 2, the words "or a Halwaji" shall be omitted;
(II) in sub-section (6)-
(a) for sign "." existing at the end the sign "." shall be substituted; and
(b) the following proviso shall be added at the end, namely:-
"Provided that a dealer who is a wan and is not covered by any of the entries in column 2 against serial numbers 1, 2 and 3 of the Table given in sub-section (2), shall not be so liable if his gross turnover did not exceed five lakh rupees in the year 2003-2004 and 2004-2005.".
3. Repeal and saving.- (1) The Haryana Value Added Tax (Amendment) Ordinance 2005 (Haryana Ordinance No. 2 of 2005), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.