State Act

Jharkhand Value Added Tax Act, 2005

74. Automation — (1) The Government shall endeavor to introduce and establish an automated data processing system for complementing the purposes of the Act, and for incidental and allied matters. (2) In order to achieve the objectives of electronic methods and automation, the Commissioner may evolve a criteria and direction for the purpose of e-governance from time to time. (3) The Regulations shall be published in the Official Gazette and may be made retrospective to any date, not earlier than as specified in the Notification.