1. Short title and commencement.
2. Definitions
COMMERCIAL TAX AUTHORITIES AND TRIBUNAL
3. Subordination of officers.-
4. Qualification of members of
Tribunal and terms of office.-
5. Application for registration.
6. Grant of or endorsement on
certificate of registration.
7.
Exhibition of certificate of registration and other details.
8.
Amendment in the certificate of registration.
9.
Certificate of Registration to be produced before the registering
authority.
10.
Cancellation of certificate of registration.-
11.
Publication of details of suspension or cancellation of certificate of
registration.-
13.
Declaration under section 65.-
CALCULATION OF TAX AND TAX CREDIT
15.
Calculation of Tax credit under section 11
16.
Tax credit under section 12
19.
Submission of monthly and quarterly
returns
20.
Submission of annual returns under section 33.-
21.
Special provisions for return in certain cases.
22.
Permission for furnishing separate returns.
23.
Accompaniment of chalan to return.
24.
Notice to be served under sub-section (3) of section 29
25.
Exemption from furnishing of returns.
27.
Notice for payment of tax.
28.
Application and permission for payment of lump-sum tax.
ASESSMENT OF TAX AND RELATED PROCEDURE
29.
Provisional assessment under section 32.
30.
Particulars and supporting documents under section 33.
31.
Audit assessment under section 34
32.
Re-assessment under section 35.
33.
Supply of copy of order of assessment.
35.
Remission of tax in case of loss due to natural calamities, etc.
37.
Provisional refund under section 37.
40.
Order sanctioning interest on delayed refunds.
41.
Provisional attachment under section 45.
BILLS AND MAINTENANCE OF ACCOUNTS
43.
Credit and Debit notes under section 61.
44.
Audit report under section 63.-
45.
Maintenance and Preservation of accounts and records.-
47.
Auction of goods under section 67.
48.
Notice for production of accounts, documents etc.
50.
Retention of books of accounts registers and documents seized.
ADMINISTRATION OF CHECK-POST ETC
51.
Declaration and procedure under sub-section (3) of section 68.
52.
Procedure for transit pass.
53.
Security for release of goods, vehicle or documents.
54.
Submission of appeal or application for revision.
56.
Hearing.
57.
Notice to person likely to be affected adversely.
58.
Fees
59.
Qualifications of tax practitioners.
60.
Forms of authorisation under section 81.
61.
Notices.
COPIES OF DOCUMENTS, STATEMENTS AND ORDERS
62.
Application for copies of documents.
63.
Order accepting composition.
64.
Publication of particulars and other matters relating to dealers under section 97.
65Forms for the tax deducted at source under section
57B.
66 Offence and penalty for breach of rules.