Amendment of section 52of the Value Added Tax Act, 2005

(1) The words, figures and bracket “(other than a dealer permitted to pay tax under sub-section (1) or subsection (1A) or sub-section (4) of section 15),” in sub-section (1) of Section 52 of the Value Added Tax Act shall be deleted. (2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.

1. (2) Sub-section (4) of Section 52 of the Value Added Tax Act shall be deleted.