Section 62A in The Gujarat Value Added Tax Act, 2003
62A. [ Automation. [Section 62A was inserted by Gujarat Act No.6 of 2006, Section 26]
(1)The State Government may, by notification in the Official Gazette, provide that the provisions contained in the Information Technology Act, 2000 (21 of 2002) and the rules made thereunder and directions given under that Act, including the provisions relating to digital signatures, electronic governance, attribution acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificates as are specified in the said notification, shall, in so far as they may as far as feasible, apply to the procedures under this Act.(2)Where any notice or communication is prepared on any automated data processing system and is property served on any dealer or person, then the said notice or communication shall not be required to be personally signed by any officer or person and the said notice or communication shall not be deemed to be invalid merely on the ground that it is not personally signed by any such officer.]
