Section 62A(1) in The Gujarat Value Added Tax Act, 2003
(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.
