Government of Himachal Pradesh Excise and Taxation Department. No. EXN-F(5)-2/2013-Loose Dated,Shimla-2 28 th September, 2015.

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1 [Authoritative English text of this Department Notification No. EXN-F(5)-2/2013- Loose dated as required under clause ( 3) of article 348 of the Constitution of India] Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(5)-2/2013-Loose Dated,Shimla-2 28 th September, 2015 Notification In exercise of the powers conferred by section 17 of the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999 (Act No. 16 of 1999) the Governor, Himachal Pradesh, proposes to make the following rules further to amend the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Rules, 1993, notified vide this Department Notification No. EXN-F(15)-1/92, dated 29 th June,1993 and published in Rajpatra, Himachal Pradesh on 28 th August, 1993 namely:- Short Title and commencement. 1. (1) These rules may be called the Himachal Pradesh Taxation(on Certain Goods Carried by Road) Amendment Rules, (2) They shall come into force the date of publication in the Rajpatra, Himachal Pradesh. Amendment of rule-2 2. In rule 2 of the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999 (hereinafter referred to as the said rules ), for clause (e), the following clause shall be substituted, namely:- (e) Treasury means a treasury, sub-treasury, cyber treasury or such branch of the bank authorized to conduct Government transaction in the State as may be notified by the State Government;.

2 Amendment of rule 4-A. 3. In rule 4-A of the said rules, for sub-rules (2), (3) and (4), the following sub-rules shall be substituted,namely:- (2) The person specified in sub-rule (1) shall deposit whole of the amount of tax collected by him during a month or quarter to which the collection relates, into the Government Treasury by challan in Form T-2-B in such manner as specified in rule 36(2)(ii) and rule 40 of the Himachal Pradesh Value Added Tax Rules, (3) The person specified in sub-rule (1) shall file returns in Form T-2- AA electronically, on and after the date of publication of these rules for the financial year and onwards by way of uploading all the requisite information on the website of the Excise and Taxation Department at such intervals as may be specified in rule 40 of the Himachal Pradesh Value Added Tax Rules, The return shall be accompanied with the Treasury, Challan or Bank receipt in token of tax due having been paid.. Insertion of Form T-2- AA. 4. After existing Form T-2-A appended to the said rules, the following new Form T-2-AA shall be inserted, namely:- FORM T-2-AA [(See rule 4-A(3)] 1. Return for the tax Period.. 2. Name and address of the person/dealer/manufacturer/dispatcher/receiver authorized to Collect and deposit the tax 3. Tin No.. 4. Details of Tax collection on goods received during the Tax Period.

3 Sr. No Commodity Qty. received upto 250 Kms. Rate Amount of Tax Payable (Col.3X.4) Qty. received more than 250 Kms. Rate Amount of Tax Payable (Col.6X7) Total tax payable (Col 5 + 8) Total Amount of Tax Payable on Goods received during the tax period Rs 5. Details of Tax Collections on Goods dispatched during the tax period:- Sr. No. Commodity Qty. dispatched upto 250 Kms. Rate Amount of Tax Payable (Col.3X.4) Qty. dispatched more than 250 Kms. Rate Amount of Tax Payable (Col.6X.7) Total payable (Col.5+8) tax Total Amount of Tax Payable on Goods dispatched during the tax period =Rs 6. Gross Amount of Tax Payable on all receipts and dispatches (i.e total of para 4+5)=Rs.. 7. Details of deposit of tax collected:- Amount.Tr..No..Date... Amount.Tr..No..Date Amount.Tr.No..Date

4 8. Certified that a total amount of Rs. (In Words.. ) has been collected during the tax period of..as per details attached and deposited into the Government Treasury as per TR. No. and date given above. Dated.. Name, Signature and Stamp of Person Authorized to collect the tax and deposit it.. fgekpy izns'k ljdkj vkcdkjh,oa djk/kku fohkkx By Order Addl. Chief Secretary (E&T) to the Government of Himachal Pradesh la[;k% bz0,dl0,u0&,q¼5½&2@2013&ywt rkjh[k f'keyk&2 vf/klwpuk 28 flrecj]2015 fgekpy izns k ds jkt;iky] fgekpy izns k ¼lM+d }kjk dfri; eky ds ogu ij½ djk/kku vf/kfu;e] 1999 ¼1999 dk vf/kfu;e la[;kad 16½ dh /kkjk 17 }kjk iznùk kfdr;ksa dk iz;ksx djrs gq,] bl fohkkx dh vf/klwpuk la[;k% bz0,dl0,u0&,q¼15½&1@1992] rkjh[k 29 twu] 1993 }kjk vf/klwfpr vksj jkti=] fgekpy izns k esa rkjh[k 28 vxlr] 1993 dks izdkf kr fgekpy izns k ¼LkM+d }kjk dfri; eky ds ogu ij ½ djk/kku fu;e] 1993 dk vksj la kks/ku djus ds fy, fueufyf[kr fu;e cukrs gsa] vfkkzr~%& laf{kir uke vksj izkjehk 1- ¼1½ bu fu;eksa dk laf{kir uke fgekpy izns k ¼LkM+d }kjk dfri; eky ds ogu ij ½ djk/kku ¼la kks/ku½ fu;e] 2015 gs A ¼2½ ;s fu;e jkti=] fgekpy izns k esa izdk ku dh rkjh[k ls izo`ùk gksxsa A

5 fu;e 2 dk la kks/ku A 2- fgekpy izns k ¼LkM+d }kjk dfri; eky ds ogu ij ½ djk/kku fu;e] 1993 ¼ftUgsa blesa blds i pkr~ ßmDr fu;eþ dgk x;k gs½ ds fu;e 2 ds [k.m ¼³½ ds LFkku ij fueufyf[kr [k.m j[kk tk,xk] vfkkzr~%& ß¼³½ *[ktkukß ls [ktkuk] mi&[ktkuk] lkbzcj Vsªtjh ;k jkt; esa ljdkjh lao;ogkj dks lapkfyr djus ds fy, izkf/kd`r csad dh,slh kk[kk] tslh jkt; ljdkj }kjk le; ij vf/klwfpr dh tk,] vfhkizsr gs (Þ fu;e 4&d dk la kks/ku A iz:i Vh0&2&dd dk vur% LFkkiu A 3- mdr fu;eksa ds fu;e 4&d ds mi fu;e ¼2½] ¼3½ vksj ¼4½ ds LFkku ij fueufyf[kr mi fu;e j[ks tk,axs] vfkkzr~%& Þ¼2½ mi fu;e ¼1½ esa fofufnz V O;fDr ml ekl ;k frekgh ds nksjku] ftlls laxzg.k lecfu/kr gs] mlds }kjk lax`ghr dj dh leiw.kz ] pkyku }kjk iz:ik Vh&2&[k esa],slh jhfr esa tslh fgekpy izns k ewy; ifjof/kzr dj fu;e] 2005 ds fu;e 36¼2½¼iii½ vksj fu;e 40 esa fofufnz V gs] ljdkjh [ktkuk esa tek djsxk A ¼3½ mi fu;e ¼1½ esa fofufnz V O;fDr bu fu;eksa ds izdk ku dh rkjh[k dks vksj mlds i pkr~,sls vurjkyksa ij] tsls fgekpy izns k ewy; ifjof/kzr dj fu;e] 2005 ds fu;e 40 esa fofufnz V fd, tk,a] lelr visf{kr lwpuk dks vkcdkjh,oa djk/kku fohkkx dh osclkbv ij viyksm djds forrh; o kz 2015&16 ds fy, vksj vkxs ds fy, iz:ik Vh0&2&dd esa bysdvªksfudyh fooj.kh nkf[ky djsxk A fooj.kh ds lkfk lanrr fd, x, ns; dj ds izek.k esa [ktkuk pkyku ;k csad jlhn layxu dh tk,xh AßA 4- mdr fu;eksa ls layxu fo eku iz:i Vh0&2&d ds i pkr~ u;k iz:ik Vh0&2&dd vur%lfkkfir fd;k tk,xk] vfkkzr~%&

6 ßiz:Ik Vh0&2&dd ¼fu;e 4&d ¼3½ ns[ksa½ dj vof/k ds fy, fooj.kh A 2. dj ds laxzg.k vksj tek djus ds fy, izkf/kd`r O;fDr@O;kSgkjh@fofuekZrk@izs kd@izkirdrkz dk uke vksj irk fvu uecj dj vof/k ds nksjku izkir eky ij dj laxzg.k ds C;kSjs A dze la[;k olrq 250 rd dh nwjh ls izkir ek=k nj Lakns; dj dh ¼LrEHk 3 x 4½ 250 ls vf/kd nwjh ls izkir ek=k nj Lakns; dj dh ¼LrEHk 6 x 7½ dqy lans; dj ¼LrEHk 5 + 8½ dj vof/k ds nksjku izkir eky ij lans; dj dh dqy :Ik, A 5- dj vof/k ds nksjku izsf kr eky ij dj ds laxzg.k ds C;kSjs %& dze la[;k olrq 250 rd izsf kr ek=k nj Lakns; dj dh ¼LrEHk 3 x 4½ 250 ls vf/kd nwj iszf kr ek=k nj Lakns; dj dh ¼LrEHk 6 x 7½ dqy lans; dj ¼LrEHk 5 + 8½

7 dj vof/k ds nksjku iszf kr eky ij lans; dj dh dqy :Ik, A 6- lelr izkfirk;ksa vksj izs k.kksa ¼vFkkZr isjk 4+5 dk ;ksx½ ij lans; dj dh ldy :i, A 7- lax`ghr dj ds tek djus ds C;kSjs %& Vh-vkj- uecj rkjh[k Vh-vkj- uecj rkjh[k Vh-vkj- uecj rkjh[k izekf.kr fd;k tkrk gs fd layxu C;kSjs ds vuqlkj dh dj vof/k ds nksjku :i,¼ kcnksa esa½ dh lax`ghr dh xbz gs vksj Vh0vkj0 uecj vksj Åij nh xbz rkjh[k ds vuqlkj [ktkuk esa tek dj nh xbz gs A Rkkjh[k% dj ds laxzg.k vksj bls tek djus ds fy, izkf/kd`r O;fDr dk uke] glrk{kj vksj eqgjaßa vkns k }kjk] vfrfjdr eq[; lfpo¼vkcdkjh,oa djk/kku½ fgekpy izns k ljdkj A

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fgekpy izns k ljdkj vkcdkjh,oa djk/kku fohkkx la[;k%bz-,dl-,u-&,q¼10½&8@2013 rkjh[k f keyk&2] 26 Qjojh]2014 vf/klwpuk fgekpy izns'k dh jkt;iky] fgekpy izns'k ewy; ifjof/kzr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e]