CONTENTS

PRELIMINARY

1. Short title, extent and commencement

TAXING AUTHORITIES

3. Taxing Authorities and other Officers

4. Appellate Board

INCIDENCE OF TAX

5. Incidence of tax

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

LEVY OF TAX

10. Levy of Purchase Tax

11. Composition of tax

12. Dealer not to pass incidence of tax to agriculturists and horticulturists under certain circumstances

13. Rate of tax on container or packing material

14. Rebate of Input tax

15. Burden of proof

16. Tax free goods

REGISTRATION OF DEALERS

17. Registration of dealers

RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX

20. Assessment 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

28. Special mode of recovery

29. Payment of tax in case of transfer or discontinuance of business and liability of the company in case of amalgamation

30. Liability of firms

31. Transfers to defraud revenue void

32. Assessment/reassessment of legal representatives and assessment in special cases

33. Tax to be first charge

34. Power to set aside an ex‑parte order

35. Collection of tax by dealers

36. Sales not liable to tax

38. Power to withhold refund in certain cases

ACCOUNTS AND ISSUE OF BILLS

40. Dealers to issue bills, invoices or cash memoranda

CERTAIN POWERS OF COMMISSIONER AND DELEGATION

BY COMMISSIONER OF HIS POWERS

41. Delegation of Commissioner's powers and duties

42. Transfer of proceedings

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

52. Power of Commissioner or Appellate Deputy Commissioner or Appellate Board to impose penalty in certain circumstance

53. Appeal to High Court

54. Rectification of mistakes

DETECTION AND PREVENTION OF TAX EVASION

55. Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay tax and power of Commissioner to act Suo Motu or upon report of such committee to investigate into tax evasion by a dealer

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

62. Control on clearing, forwarding or booking agent and any person transporting goods and furnishing of information by such agent or person

63. Power to call for information from banking companies and non‑banking financial companies

OFFENCES AND PENALTIES

64. 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 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

71. Power to make Rules

72. Repeat and Saving

73. Transitory provisions

74. Powers to remove difficulties

SCHEDULE I

SCHEDULE II

SHEDULE III