section 6A
Procedure to maintain records through electronic data system etc
The Himachal Pradesh Taxation (On Certain Goods Carried By Road) Amendment Act, 2012(1) For the purpose of effective implementation of the provisions of this Act, the provisions of the Information Technology Act, 2000 and the rules made and directions issued thereunder, relating to procedure, shall apply mutatis mutandis. (2) Where any notice, communication or intimation is prepared on any electronic data processing system and is properly served on any dealer or person, the said notice, communication or intimation shall not be required to be personally signed by any officer or person and the said notice, communication or intimation shall not be deemed to be invalid on the ground that it is not personally signed by such officer or person. (3) Any person who makes an on-line application under any of the provisions of this Act shall be deemed to have authenticated the same by his digital signature or electronic signature, as the case may be.
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