The Government of Himachal Pradesh on December 19, 2024, issued the Himachal Pradesh Value Added Tax (Amendment) Bill, 2024 to further amend the Himachal Pradesh Value Added Tax Act, 2005.
The following has been stated namely: -
• Section 21 which states “Assessment of tax” under sub-section 8, for the proviso has been substituted namely: -
“Provided that the Assessing Authority may, with the prior approval of the Joint Commissioner, State Taxes and Excise (Taxpayer Services, Enforcement and Allied Taxes) of the concerned Zone, extend the date of such payment, but not more than ninety days, or allow payment by monthly installments not exceeding three, against an adequate security or a bank guarantee.”
• Section 34 which states “Establishment of check-posts or barriers and inspection of goods in transit” under sub-section (6) the proviso has been substituted namely: -
“Provided that where any goods are detained a report shall be made immediately and in any case within twenty four hours of the detention of the goods by the officer detaining the goods to the Joint Commissioner, State Taxes and Excise (Taxpayer Services, Enforcement and Allied Taxes) of the concerned Zone, seeking the later's permission for the detention of the goods for a period exceeding twenty-four hours, as and when so required and if no intimation to the contrary is received from the later the former may assume that his proposal has been accepted.”
[Bill No. 38 of 2024]
