JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 2 FALGUN; 1944 (S) No. 107 RANCHI, TUESDA Y 21ST FEBRU… — The Jharkhand Value Added Tax Act, 2005

Haa Tt THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 2 FALGUN; 1944 (S) No. 107 RANCHI, TUESDA Y 21ST FEBRUARY, 2023 COMMERCIAL TAXES DEPARTMENT NOTIFICATION 21 February, 2023 S: 0. No: 02 dated 14.02.2023--In exercise of the powers conferred by sub-section (3) and sub-section (4) of Section 13 of the Central Sales Tax Act; 1956 (Act no. 74 of 1956) , the Governor of Jharkhand is pleased to make the following Amendments in Departmental Notification No. S.O. 218 dated 31.03.2006 (as amended vide S.O. 143 dated 23.07.2011 and S.O. 52 dated 22.10.2014) in respect of The Central Sales Tax (Jharkhand) Rules, 2006 (as amended from time to time): Amendments 1. Amendment in Rule 2 Insertion of sub-rule (aa) after sub-rule (a) of Rule 2 - (aa) Additional Commissioner' means any person appointed to be an Additional Commissioner under Jharkhand Value Added Tax Act, 2005. (ii) Substitution of definition of Joint Commissioner' in sub-rule of Rule 2 "Joint Commissioner of Commercial Taxes' means any person appointed to be a Joint Commissioner of Commercial Taxes by the Government of Jharkhand under Jharkhand Value Added Tax Act, 2005, within those jurisdiction any place of business of the dealer is situated, or;, in relation to a dealer permitted to file consolidated returns under the said Act, in any circle, or where the dealer has no fixed place of business in the State, the Joint Commissioner of Commercial Taxes of the Circle, where the dealer is registered under section 7 of the Act: 2 Jharkhand Gazette (Extraordinary), Tuesday, 21s February, 2023 (iii) Amendment in sub-rule (0) of Rule 2 The words Additional Commissioner of Commercial Taxes, Joint Commissioner of Commercial Taxes shall be inserted before the existing words "Deputy Commissioner Amendment in Rule 4 -