1. Short title, extent and commencement
3. Taxing Authorities and other Officers
6. Determination of liability to pay tax
7. Joint and several liability of certain
class of dealers
8. Liability of a dealer registered under
Central Act No., 74 of 1956 to pay tax
13. Rate of tax on container or packing
material
RETURNS,
ASSESSMENT, PAYMENT AND RECOVERY OF TAX
21. Assessment/ reassessment of tax in
certain circumstances
22. Exclusion of time in assessment
proceedings
23. Appearance before taxing authorities
24. Payment and recovery of tax, interest,
penalty and other dues
25. Payment of tax in advance of assessment
on failure to furnish returns
26. Deduction and payment of tax in certain
cases
27. Saving for person responsible for deduction
of tax at source
31. Transfers to defraud revenue void
32. Assessment/reassessment of legal representatives
and assessment in special cases
34. Power to set aside an ex‑parte order
35. Collection of tax by dealers
38. Power to withhold refund in certain cases
40. Dealers to issue bills, invoices or cash
memoranda
41. Delegation of Commissioner's powers and
duties
43. Power of Commissioner and his assistants
to take evidence on oath, etc.
44. Power of Commissioner to call for
information in certain cases
45. Power of Commissioner to stay proceedings
APPEAL, REVISION AND RECTIFICATION
47. Power of revision by Commissioner
48. Additional evidence in appeal or revision
49. Court fee stamps on memorandum pf appeal
and application for revision
50. Application of Sections 4 and 12 of the
Limitation Act, 1963
51. Extension of period of Limitation in
certain cases
DETECTION AND PREVENTION OF TAX EVASION
57. Establishment of check posts and erection
of barriers
58. Transit of goods by road through the
State and issue of transit pass
59. Power to check goods at the point of
loading and unloading.
60. Power to check goods in transit
61. Regulation of delivery and carrying goods
away from Railway premises
63. Power to call for information from
banking companies and non‑banking financial companies
65. Production of tax clearance certificate
66. Bar to certain proceedings
67. Bar of prosecution in certain cases
68. Protection of persons acting in goods
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