PART VI
Refund of tax to certain classes of
dealers, buyers etc., the excess payment of tax, penalty or interest arising
out of rectification, re-assessment, appeal, review, refund of the excess
amount deducted at source in respect of works contract and payment of interest
by the Commissioner for delayed payment of refund.
80 Manner of refund in consequence of
order of appeal, revision, etc..
81 Manner of refund or
adjustment of tax deducted at source in respect of works contract, to a dealer
having no liability to pay tax.
82 Refund arising out of rectification of
the order determining interest.
83 Manner of payment of interest by the
Commissioner for delayed payment of refund.
CHAPTER X
Garnishee proceedings and tax
recovery proceeding by the Commissioner.
84 Garnishee notice for demand of payment
from the debtors, banks, etc., on account of dealers.
85 Application to the Certificate Officer
or Tax Recovery Officer for recovery of outstanding dues.
86 Modification of the amount under
certificate for recovery and recovery of such modified amount.
CHAPTER XI
Cases and manner of issuing a tax
invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of
tax invoice, invoice, cash memo or bill, and maintenance of accounts registers,
documents etc., production, inspection, seizure of accounts, registers,
documents etc., furnishing of information, search and seizure of goods, sealing
of house, room, warehouse, almirah, etc.
PART A
Cases and manner of issuing a tax
invoice, invoice, cash memo or bill, penalty for non- issue or improper issue
of tax invoice, invoice, cash memo or bill.
87 Maintenance of accounts, registers,
documents, tax invoices, invoices, bills, cash memos, vouchers, etc.
88 Maintenance of registers by dealers
liable to pay tax on purchase of raw jute.
89 Maintenance of registers by
transporter, carrier or transporting agent.
90 Period of preservation of accounts,
books of account, registers by dealers.
91 Cases and manner of issuing a tax
invoice and particulars to be stated in a tax invoice.
92 Particulars to be stated in invoice
other than tax invoice, cash memo, or bill.
93 Imposition of penalty under section 65
for contravention of the provisions of section 64.
PART B
Production of and inspection of
accounts, registers, documents, etc., and furnishing of information, search and
seizure of accounts, registers, documents, etc. of a transporter carrier or
transporting agent, search of goods vehicle, warehouse or load carried by
person, seizure of goods and sealing of house, room, warehouse, almirah etc.
94 Production of and inspection of
accounts, registers, documents, etc. and furnishing of information.
95 Search and seizure to be made in
accordance with the provisions of the Code of Criminal Procedure.
96 Inspection, search and
seizure of accounts, registers and documents of a transporter, carrier or
transporting agent.
97 Authority to search goods
vehicle or load carried by a person, or warehouse and seize goods at places
other than notified place.
98 Sealing any house, room, warehouse,
almirah, etc.
CHAPTER XII
Restrictions on and procedures for
transport of any consignment of goods, regulatory measures for movement of such
goods through West Bengal, interception, search, seizure and penalty for
contravention, certain measures to prevent evasion of tax on sales within West
Bengal.
PART I
Restrictions on, and procedures for,
transport of goods.
99. Restriction on transport of
any consignment of goods despatched from any place outside West Bengal.
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100.
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Procedure for transport from railway station,
steamer station, port, airport, or post office, of any consignment of goods
despatched from any place outside West Bengal.
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101.
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Procedure for transport from railway station,
steamer station, port, airport, etc. of any consignment of goods despatched
from any place outside West Bengal and bound for any place outside West
Bengal.
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102.
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Procedure for transport of goods into West Bengal
by air courier service under certain situation.
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103.
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Procedure for transporting consignments of goods
across or beyond a check post other than a railway station, steamer station,
etc.
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104.
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Procedure for transport from places other than
check posts in West Bengal of consignment of goods despatched from places
outside West Bengal.
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105.
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Security from dealer, other than registered dealer,
casual dealer or any other person, for issuing way bills.
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106.
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Special
procedure for transport of goods referred to in section 73 by certain
organisations.
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107.
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Restriction on, and conditions for, transport of
any consignment of goods from one place in West Bengal to any other place in
West Bengal.
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108.
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Restrictions on, and conditions for, transport of
any consignment of goods by casual dealer, dealer or any other person, from
any place in West Bengal referred to in section 73 to any place outside West
Bengal referred to in section 81.
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109.
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Manner of giving custody of seized goods to a transporter
as referred to in second proviso to sub-section (1) or to a person referred
to in first proviso to sub-section (2) of section 76.
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110.
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Authority from whom and the manner in which,
waybills to be obtained by registered dealers.
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111.
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Authority from whom and the manner in which,
waybill to be obtained by registered dealers other than registered dealers or
any other person other than casual dealers.
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112.
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Authority from whom and the manner in which,
waybills to be obtained by casual dealers.
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113.
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Maintenance of register of waybills.
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114.
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Copy of way bills retained by Sales Tax Officers or
Assistant Sales Tax Officers posted in check posts or elsewhere to be
forwarded to appropriate assessing authority.
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115.
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Reporting of loss of blank waybill forms to
appropriate assessing authority.
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116.
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Surrender of unused blank waybill forms by
registered dealers for cancellation.
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117.
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Surrender of unused blank waybill forms by any
unregistered dealer, casual dealer or any other person.
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118.
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Contravention of section 73 or section 81 for
unauthorised use of way bill in Form 50 or Form 51.
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119.
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Punishment for breach of the provisions in respect
of waybill forms.
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120.
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Interception, detention and search of road vehicle
under section 74.
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PART II
Procedure for transport of any
consignment of goods through West Bengal and interception, detention and search
of goods vehicle.
121 Manner of furnishing declaration by
transporter at the first check post in West Bengal for carrying goods through
West Bengal.
122 Countersigning of the declaration in
respect of goods transported through West Bengal at the first check post in
West Bengal.
PART III
Procedure for imposition of penalty
under section 77 or section 78 or section 79 or section 80, procedure for
realisation of penalty, auction sales of seized goods.
125 Procedure for imposition of
penalty for transporting goods in contravention of section 73 or section 81.
126 Procedure for imposition of
penalty on transporter or person for contravention of provisions of second
proviso to sub-section (1) or first proviso to sub-section (2) of section 76.
127 Procedure for imposition of
penalty on transporter or person for contravention of provisions of section 73
when goods transported are not available.
128 Manner of imposition of
penalty for transporting goods in contravention of the provisions of section
80.
129 Auction sale of seized goods for default
in payment of tax, penalty, etc.
130 Auction sale or destruction of certain
seized goods in relaxation of rules for auction.
131 Manner of deposit of the
proceeds of auction sale in the Reserve Bank of India or the Government
Treasury.
132 Manner of payment of the
balance amount of sale proceeds to the owner of goods after sale in auction.
CHAPTER XIII
Manner of imposition of penalty, for non-furnishing or
furnishing of incorrect information in respect of transfer of goods otherwise
than by way of sale, for default in depositing amount of tax collected in
violation of the law, for concealment of sales, for failure to obtain permit
for organising exhibition- cum- sale.
133 Manner
of imposition of penalty under section 30C.
134 Penalty
for default in depositing amount of tax collected in violation of the law.
135 Manner
of imposition of penalty for concealment of sales and payment of such penalty.
136 Procedure
for imposition of penalty under section 101 for contravention of provisions of
section 100.
CHAPTER XIV
Appeal, revision and review of an order and reference of
cases to the West Bengal Taxation Tribunal.
PART I
Appellate authority, procedure for
presentation of appeal and stay petition.
137 Appellate
authority.
138 Memorandum
of appeal and presentation thereof.
139 Entertainment
of appeals for hearing.
140 Proceedings
for disposal of appeal.
141 Stay
petition, presentation and disposal thereof.
PART II
Authorities, other than the Appellate
and Revisional Board for revision, procedure for suo motu revision and
revision on application.
142 Functional
jurisdiction of revisional authorities under section 85 or section 86.
143 Proceedings
for suo motu revision by the revisional authorities.
144 Manner
of making application for revision under section 86.
145 Proceedings
for disposal of application for revision.
146 Stay
of realisation of penalty and any order pending disposal of the application for
revision.
PART III
Procedure for suo motu review
or review on application by the authorities, other than the Appellate and
Revisional Board.
147 Proceedings
for suo motu review of assessment orders or any other order.
148 Manner
of making an application for review.
149 Notice before passing any order likely to
affect a dealer adversely during pendency of appeal, revision or review.
PART IV
Constitution of the Appellate and
Revisional Board, qualification of its members and procedure for revision and
review by it and reference to West Bengal Taxation Tribunal.
CHAPTER XV
Incentives to industrial units – deferment of payment of
tax by new or expanded industrial units, conditions and restrictions for
deferment and certificate of eligibility therefor, remission of tax payable by
new or expanded units, conditions and restrictions for remission and
certificate of eligibility therefor, exemptions of sales by newly set up
small-scale industrial units, conditions and restrictions for exemption and
certificate of eligibility therefor.
PART I
Deferment of payment of output tax in
respect of sales of goods manufactured in a newly set up industrial unit or in
the expanded portion of an existing industrial unit.
PART II
Remission of tax in respect of sales
of goods manufactured in a newly set up industrial unit or expanded portion of
an industrial unit.
177. Remission of tax payable by a newly set up
industrial unit or the expanded portion of an existing industrial unit.
PART III
Information regarding deferment of
payment or remission of tax, certificate of eligibility for deferment of
payment of tax or for remission of tax, application for, and grant of, or
renewal, of such certificate, rejection of such application, and maintenance of
accounts.
182 Information
regarding deferment of payment, or remission, of output tax.
183 Requirement
of the certificate of eligibility for deferment of payment of tax or remission
of tax.
184 Manner and form of application for the
certificate of eligibility for deferment of payment of tax or remission of tax.
185 Disposal
of application for certificate of eligibility for deferment of payment of tax
or remission of tax.
186 Renewal
of certificate of eligibility for deferment of payment of tax or remission of
tax.
187 Maintenance of accounts, vouchers,
documents, etc. by the dealer for the purpose of deferment of payment of tax or
remission of tax.
PART IV
Exemption from tax on sales by newly
set up small-scale industrial unit, conditions and restrictions for exemption
and certificate of eligibility therefor.
188 Tax
holiday for new small-scale industrial units.
189 Conditions and restrictions
for exemption from tax on sales of goods by newly set up small-scale industrial
units.
190 Information
regarding tax holiday.
191 Requirement
of the certificate of eligibility for tax holiday.
192 Manner
of application for certificate of eligibility and disposal of such application.
193 Cessation
of validity of certificate of eligibility.
PART V
Imposition of penalty for
contravention or misuse of provisions of section 116 and rules made thereunder
by a registered dealer enjoying deferment of payment of tax, remission of tax,
or tax holiday under section 118 of the Act.
194. Manner of imposition of
penalty for contravention or misuse of provisions of section 116 and rules made
thereunder.
CHAPTER XVI
MISCELLANEOUS.
195 Circumstances under which
security can be demanded under section 26 or the first proviso to sub-section
(3) of section 80.
196 Forfeiture of security furnished under
rule 120 or rule 196.
197 Circumstances under which fresh or further
security can be demanded.
198 Manner of furnishing security under
section 26 or rule 120.
199 Refund of security and manner of refund of
such security.
200 Manner of realisation, refund or recovery
of penalty not provided elsewhere in the rules.
201 Payment of money after
compounding offences under section 95 or after compounding penalty under
section 30D.
202 Manner of application to
the Commissioner for determination of certain disputed questions under section
102.
203 Manner of issue of clearance certificate
to a dealer or person.
204 Manner of issue of
clearance certificate to a dealer for receiving payments without deduction at
source for execution of works contract.
205 Commissioner’s power to transfer or
withdraw any application for clearance certificate.
206 Manner of issuance of permit for
exhibition-cum-sale.
207 Fees payable for appeal, revision, review
and other miscellaneous applications or petitions.
208 Service of notice.
209 Manner of obtaining
permission from Commissioner to act as an authorised representative or agent on
behalf of dealers.
