PRELIMINARY
1 Short title, extent and commencement
TAXING
AUTHORITIES
3. Taxing authorities and
other officers
INCIDENCE
OF TAX
5. Determination of
liability to pay tax
6. Joint and several
liability of certain class of dealers
7. Liability of a dealer
registered under Central Act No. 74 of 1956 to pay tax
LEVY
OF TAX
12. Rate of tax on container
or packing material
REGISTRATION
OF DEALERS
17. Provisional registration
of intending manufacturers
18. Registration of persons
liable for tax deduction at source
RETURNS,
ASSESSMENT, PAYMENT AND RECOVERY OF TAX
20. Returns to be furnished by
a person liable for tax deduction at source
22. Assessment/ reassessment
of tax in certain circumstances
23. Exclusion of time in
assessment proceedings
24. Appearance before taxing
authorities
25. Payment and recovery of
tax, interest, penalty and other dues
26. Payment of tax in advance
of assessment on failure to furnish returns
27. Deduction and payment of
tax in certain cases
28. Saving for person
responsible for deduction of tax at source
30. Payment of tax in case of
transfer or discontinuance of business
32. Transfers to defraud
revenue void
33. Assessment/ reassessment
of legal representatives
34. Assessment in special
cases
36. Power to set aside an
exparte order
37. Collection of tax by
dealers
REFUND
40. Power to withhold refund
in certain cases
ACCOUNTS AND ISSUE OF BILLS, INVOICE OR CASH
MEMORANDA
42. Dealers to issue bills,
invoices or cash memoranda
CERTAIN POWERS OF THE COMMISSIONER AND DELEGATION
BY THE COMMISSIONER OF HIS POWERS
43. Delegation of
Commissioner's powers and duties
45. Power of Commissioner and
his assistants to take evidence on oath, etc.
46. Power of Commissioner to
call for information in certain cases
47. Power of Commissioner to
stay proceedings
APPEAL,
REVISION AND RECTIFICATION
49. Power of revision by
Commissioner
50. Additional evidence in
appeal or revision
51. Court fee stamps on
memorandum of appeal and application for revision
52. Application of sections 4
and 12 of the Limitation Act, 1963
53. Extension of period of
limitation in certain cases
55. Statement of case to High
Court
DETECTION
AND PREVENTION OF TAX EVASION
58. Establishment of check
posts and erection of barriers
59. Transit of goods by road
through the State and issue of transit pass
60. Power to check goods at
the point of loading and unloading
61. Power to check goods in
transit
63. Power to call for
information from banking companies and non‑banking financial companies
OFFENCES
AND PENALTIES
MISCELLANEOUS
65. Production of tax
clearance certificate
66. Bar to certain proceedings
67. Bar of prosecution in
certain cases
68. Protection of persons
acting in good faith and limitation of suit and prosecution
69. Disclosure of information
by public servant
70. Determination of disputed
questions
POWER TO MAKE RULES, REPEAL AND SAVING, TRANSITORY
PROVISIONS AND POWER TO REMOVE DIFFICULTIES
74. Powers to remove
difficulties
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SCHEDULE I