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PRELIMINARY
1. Short Title, Extent and Commencement
2. Definitions
5. Liability of payment of special additional
tax
6. Liability on issuing false certificate,
etc.
7. Liability in cases of proprietorship
and partnership concerns
8. Liability
to tax of a dissolved firm and liability
9. Liability
of payment of tax due from deceased
10. Liability
in cases of minors and incapacitated Persons
11. Liability
in case of Court of Wards, etc.
12. Exemption
from tax and zero rating
13. Rebate of
tax on certain purchases and sales
15. Net tax
payable by a dealer
16. Certain
presumptions and burden of proof
REGISTRATION, MAINTENANCE OF ACCOUNTS, SECURITY
IN THE INTEREST OF REVENUE, ETC.
18. Information
to be furnished regarding change of business
19. Security in
the interest of revenue
20. Quoting of
registration number etc.
21. Accounts to
be maintained by dealers
22. Realisation
of tax from purchasers by sellers
SUBMISSION OF
RETURNS, ASSESSMENT OF TAX, PAYMENT, RECOVERY AND COLLECTION OF TAX
24. Assessment
of tax for a tax period
25. Assessment
for an assessment year
26. Composition
of tax liability
27. Assessment
or Reassessment of Turnover Escaped
28. Assessment
of escaped turnover in case of price variation
30. Rounding
off of turnover and tax etc.
33. Payment and
recovery of tax
34. Mode of
recovery of tax due in certain cases: tax deduction at source
35. Moratorium
for payment of tax in lieu of exemption from tax
36. Recovery or
refund of petty amounts to be ignored
37. Recovery of
tax in case of a company under liquidation
38. Liability
of director of private company in liquidation
REFUNDS AND ADJUSTMENTS
42. Withholding
of refunds in the interest of revenue
43. Procedure
for disbursement of amount wrongly realised by dealers as tax
44. Input tax
credit exceeding tax liability
AUDIT, SEARCH,
SEIZURE AND CHECK‑POST
45. Power to
order production of accounts and power of entry, inspection, search and seizure
47. Power to
seek information, to summon witness etc.
49. Establishment
of check‑posts and barriers
50. Import of
goods into the State by road against declaration
51. Import of
goods into the State by rail, river, air or post
52. Issue of
authorisation for transit of goods through the State
53. Power to
seek assistance from police etc.
OFFENCES AND PENALTIES
56. Penalties
in certain cases
APPEAL, REVISION AND REVIEW
58. Review by
assessing authority and power to grant stay
60. Revision by
the Commissioner
63. Revision by
High Court in special cases
64. Determination
of disputed questions
65. Orders
against which no appeal or revision shall fie
66. Additional
evidence in appeal
68. Objections
to jurisdiction
70. Bar to
certain proceedings
71. Certain
information to be confidential
73. Power to
issue notifications
75. Transfer to
defraud revenue void
76. Facility
for sick industrial units
77. Power to
collect statistics
78. Tax to be
first charge on property
79. Dealer to
declare the name of his business manager
82. Appearance
before any authority in proceedings
83. Delegation
of the Commissioner's powers and functions
84. Authorities
under the Act to be public servants
85. Powers of
Authorities under the Act
TRANSITORY PROVISIONS, REPEALS AND SAVINGS