Section 62(7) in The Himachal Pradesh Value Added Tax Act, 2005
(7)[ Notwithstanding anything to the contrary contained in sub-section (5), the State Government may, issue a notification or make a Scheme, to provide for facility of making deferred payment of tax, with retrospective effect so as to be effective from any day on or after 1st day of April, 2005.] [New sub-section (7) inserted by Act No. 12 of 2007 published, vide Notification No. LLR-D (6) 4/2007-Leg. dated 16-5-2007, in R.H.P. dated 16-5-2007.]
