[S.O.26, dt. 24‑3‑2005]
In exercise of the powers conferred by
section 93 of the Bihar Value Added Tax Ordinance, 2005 (Bihar Ordinance 1 of
2005), the Governor of Bihar hereby makes the following rules:
1. Short title and commencement
(1) These
rules may be called Bihar Value Added Tax Rules, 2005.
(2) These
rules shall come into force from the date of their issue.
(1) In
these rules, unless there is anything repugnant to the subject or context
(a) "Ordinance"
means the Bihar Value Added Tax Ordinance, 2005 (Bihar Ordinance 1 of 2005);
(b) "Circle"
means a unit of Commercial Taxes administration as specified in the Government
notification issued in this behalf from time to time, within the local limits
of which a dealer's place of business is situated;
(c) "Circle
Incharge" means the Deputy Commissioner of Commercial Taxes or the
Assistant Commissioner of Commercial Taxes or the Commercial Taxes Officer,
Incharge of the Circle or the officer specially empowered by the Commissioner
in this behalf;
(d) "Deputy
Commissioner, Commercial Taxes" means a Deputy Commissioner of Commercial
Taxes appointed under section 10 of the Ordinance;
"Tax Invoice" means the invoice
issued by the registered selling dealer to the purchasing registered dealer in
terms of section 53 of the Ordinance;
(f) "Joint
Commissioner, Commercial Taxes" means a Joint Commissioner of Commercial
Taxes appointed under section 10 of the Ordinance;
"Ward" means an
administrative unit as specified in the order issued by the Commissioner in
this behalf from time to time within the area of a circle;
(h) "Forms"
means a Form prescribed under these rules;
(i) "Quarter"
means a quarter ending on the 30th June, 30th September, 31st December, 31st
March of a year;
"Government Treasury" means,
in relation to a dealer the treasury or sub‑treasury, as the case may be,
of the district or sub‑division in which his place of business is
situated;
(k) "section"
means a section of the Ordinance;
(1) "sub‑section"
means any sub‑section of a section of the Ordinance.
(2) all
other words, terms or expressions not defined herein shall have the same
meaning as is assigned to them in the Ordinance,
(l) “sub-section” means any sub-section of
a section of the Ordnance.
(2) all
other words, terms or expressions not defined herein shall have the same
meaning is assigned to them in the Ordinance.
(1) An
application for registration under sub-section (2), sub‑section (3) or
sub‑section (4) of section 19 hall be made in Form A‑I.
(2) Such
an application shall be presented by a dealer within seven days from the date
of his becoming liable for payment of tax under the Ordinance and shall be
(a) signed,
as the applicant, by the proprietor of the business; or in the case of a firm,
by the partner authorised to act on behalf of the firm; or in the case of the
business of an undivided Hindu family, by the Karta of the family; or in the
case of a company incorporated under the Companies Act, 1956 (1 of 1956) or a
Corporation constituted under any law, by the managing director or the
principal executive officer thereof; or in the case of a society, club or association
of persons or a department of Government or local authority, by the principal
executive officer, or officer‑in‑charge thereof, and
(b) verified
in the manner specified in the said Form:
PROVIDED that a dealer, in whose
respect a valid Taxpayer Identification Number has been granted under the
earlier law shall be allowed to continue with the same Taxpayer Identification
Numbers:
PROVIDED FURTHER that for this purpose
the circle incharge may require the dealer to furnish such information as may
be deemed fit.
(3) An
application for registration shall be filed before the Circle Incharge within
whose jurisdiction the place of business of the dealer is situated.
(4) In
the case of a dealer to whom section 22 applies, an application for
registration shall be accompanied by a correct and complete declaration in Form
D‑I containing the particulars laid down in the Form along with two
photographs (3.5 cm x 2.5cm) of the person or persons.
(5) On
receipt of any application for registration, the applicant shall be granted a
Certificate of Registration in Form C‑I by the authority specified in sub‑rule
(3) at the earliest, preferably within fifteen days:
PROVIDED that in the case of a dealer registered
under the earlier law, the Certificate of Registration in form C‑I shall
be granted by the Circle Incharge within one month of the appointed date.
(6) The
full information contained in the application for registration shall be entered
in the register in form VR‑I.
(7) At
the end of each month, a register of all registered dealers granted
registration during the month shall be prepared in Form VR‑I and such
register shall be signed by the Circle Incharge.
(8) The
Circle Incharge shall, within a month, verify or cause to be verified the
particulars furnished by the applicant. If upon enquiry, any of the particulars
furnished in the application are found to be incorrect, or the applicant has
misrepresented or suppressed any fact, the circle incharge shall, after giving
the dealer an opportunity of being heard, cancel the certificate of
registration granted under sub‑rule (5).
(9) (a)
In case of such dealers who have got more places of business than one, situated
in different circles in Bihar, or in case of a dealer having no fixed place of
business in Bihar and who sells goods inside the State either direct or through
agents or salesmen or otherwise, shall apply before the Commissioner or before
the officer specially authorised in this behalf. After receipt of such
application, Commissioner or the officer specially authorized in this behalf
shall direct the applicant to get himself registered in the circle specified in
the direction.
(b) The provisions of sub‑rule
(1) to sub‑rule (8) shall, apply mutatis mutandis to an application for
registration under this sub rule.
4. Grant
of duplicate copy of permanent registration certificate
(1) If
a registration certificate granted under these rules is lost, destroyed,
defaced or becomes unintelligible, the holder of such certificate shall apply
to the concerned Circle Incharge for issuance of a duplicate copy of the
certificate. Such an application shall be accompanied by
(i) a
receipted challan for rupees one hundred by way of fees;
(ii) an
indemnity bond in Form B‑I;
(2) The
said authority, in lieu of the certificate, which was claimed to be lost, shall
proceed to grant a duplicate certificate, which shall be stamped
"Duplicate" in red ink.
5. Amendment in and
cancellation of registration certificate
(1) (a)
Every dealer to whom the provisions of section 23 apply, shall inform in
writing, the appropriate authority specified in sub‑rule (3) of rule 3
about the complete details necessitating action under section 20.
(b) Where the information furnished by
a dealer under section 23 or otherwise received by the authority specified
under sub‑rule (3) of rule 3 necessitates amendment of any information
furnished by him in Form A‑I and subsequently entered in register in Form
VR‑I, the said authority shall make suitable amendments in the said
register in Form VR‑I within fifteen days of the receipt of information
under section 23 or otherwise.
(c) Where the information furnished by
a dealer under section 23 or otherwise received by the authority specified in
sub‑rule (3) of rule 3 necessitates amendment in a declaration furnished
under section 22, the dealer shall furnish to the said authority a revised
declaration; until such revised declaration is furnished to the said authority
the original declaration shall continue to be deemed valid and binding on such
dealer.
(2) (a)
Every registered dealer to whom sub‑section (2) of section 20 applies
shall forthwith apply in Form A‑11 together with his registration
certificate to the appropriate authority specified in sub‑rule (3) of
rule 3, for cancellation of his certificate of registration.
(b) On receipt of such application the
authority specified in sub‑rule (3) of rule 3 shall, after verification
of the particulars furnished therein and without prejudice to the dealer's
liability to pay any sum due under the Ordinance or under the earlier law,
cancel the registration certificate within thirty days of receipt of such
application.
If reasonable grounds exist to believe
that it is necessary in the interest of revenue so to do, the Circle Incharge
may, for reasons to be recorded in writing, require a dealer to furnish
security which shall ordinarily be equivalent to the amount of the tax
estimated as being payable by the dealer for a period not exceeding one quarter
of any year and for this purpose the Circle Incharge may also consider the
requirement of statutory declarations under these rules by the dealer.
(1) Subject
to the prior sanction of the Joint Commissioner of Commercial Taxes
(Administration) of the concerned division, the advance tax under sub‑section
(7) of section 3 shall ordinarily be for a period not exceeding three months of
any year.
(2) Notwithstanding
anything contained in sub‑rule (1), if the authority specified in Rule 62
is satisfied that, in the case of any goods or class or description of goods or
in the case of any dealer or any class of dealers, it is necessary in the
interest of revenue so to do, he may, with the prior sanction of the
Commissioner, require any dealer to pay advance tax for a period not exceeding
twelve months in such installments as may be deemed fit.
(1) The
Tribunal under section 9 shall consist of three or more
members appointed by the State Government. One member shall be a Judicial
Member and one other member shall be a departmental Member.
(2) The
judicial member shall be:
(a) a
retired Judge of a High Court who, at the time of his appointment, shall not be
more than 65 years of age, or
(b) an
officer of judicial Service not below the rank of a District Judge.
(3) The
Departmental Member shall be a person who is or has been an officer not below
the rank of joint Commissioner of Commercial Taxes.
(4) The
other member or members, as the case may be, shall be a person or persons:
(a) who
has or have been for at least ten years in the practice as an Advocate in any
High Court or the Supreme Court, or
(b) who
has been or have been an Associate or a Fellow Member of the Institute of
Chartered Accountants of India for a minimum period of 10 years, or
(c) who
is or has been an officer of the Indian Audit and Accounts Service not below
the rank of Deputy Accountant General.
(5) The
judicial member shall be the Chairman of the Tribunal.
(6) No
person who has attained the age of 62 years shall be appointed as a member
other than the judicial member.
(7) No
member of the Tribunal, other than the Judicial Member, shall continue as member
after attaining the age of 65 years:
PROVIDED that the officer of the
Judicial Service appointed as Judicial Member shall, subject to the provisions
of sub‑rule (9), be entitled to continue as member till the expiry of his
term.
(8) Subject
to the provisions of sub‑rule (7), the members of the Tribunal shall
ordinarily be appointed for a period of three years which may be extended by a
period not exceeding three years.
(9) The
appointment of a member of the Tribunal may be terminated before the expiry of
his tenure if the member
(a) is
adjudged as an insolvent, or
(b) is
engaged, during his term of office, in any
paid employment outside the duties
of his office, or
(c) is,
in the opinion of the State Government, unfit to continue in office by reasons
of infirmity of mind or of body or for any other reason.
9. Powers
of Circle Incharge to allot work among officers
For smooth functioning of the office,
the Circle Incharge shall allot work and records or proceedings among the
officers posted in the circle who shall, in respect of the work allotted to
him, be responsible for revenue collection target, distribution of statutory
Forms, carrying out such functions as may be required for the purposes of
sections 25, 27, 28, 30, 31, 32, 33, 39, 56, 37, 58 and section 59 of the
Ordinance and such other functions as may be assigned to him by the circle
incharge.
(1) A
dealer who claims that any amount of his turnover, being the sale price at the
subsequent stages of such goods as are specified in Schedule IV of the
Ordinance, should be exempt from tax shall substantiate such claim before the
authority specified in rule 62 by producing the purchase order, if any, the
original copy of the cash memoranda or bills issued to him and a true
declaration in writing from the selling dealer or his manager declared under
section 22 in Form D‑III that the goods in question have already been
subjected to sales tax on the first point of their sale in the State of Bihar.
(2) Registered
dealers shall get the declaration in Form D‑III printed and shall issue
such Forms from a bound book containing 25 leaves in triplicate, duly perforated
and such Forms shall bear printed serial number.
(3) Before
furnishing declaration to the purchasing dealer in Form D‑111, the
selling dealer or any person authorized by him in his behalf, shall fill in all
required particulars in the Form and shall also affix his signature in the
space provided in the Form for this purpose. Thereafter, the counterfoil of the
Form shall be retained by the selling dealer and the other two portions marked
'Original'and'Duplicate'shall be made over by him to the purchasing dealer.
(4) The
selling dealer shall also maintain, serially and chronologically, a complete
account in Register VR‑II in respect of all Forms of declarations printed
and issued by him and also file a statement of Forms along with the quarterly
statement required to be furnished under sub section (2) of section 24.
(5) The
purchasing dealer shall also maintain serially and chronologically a complete
account in register in Form VR‑III in respect of the Forms of
declaration, received by him from the selling dealers.
(6) If
any such Form, whether blank or duly filled in, is lost, destroyed or stolen,
the dealer from whose custody such loss, destruction or theft occurs shall
report the fact to the authority specified in rule 62 immediately, make
appropriate entries in the remarks column of the register in Form VR‑II
or VR‑III, as the case may be, take steps for the issue of a public
notice of the loss, destruction or theft and shall furnish in respect of every
such Form so lost an indemnity bond to the authority specified in sub‑rule
(1) for such sum as the said authority may, having regard to the circumstances
of the case, fix.
(7) A
registered dealer shall not transfer Form D‑III to any other person.
11. Payment of tax at a fixed rate under
section 15 in lieu of the tax payable by a dealer
(1) The
provisions of section 15 shall apply to such dealers whose gross turnover, as
per their own estimate, is not expected to exceed rupees forty lacs during a
financial year.
(2) A
dealer entitled to pay tax at a fixed rate under section 15 shall intimate the
authority specified in rule 62 through an application in Form A‑XI. Such
intimation shall be submitted at the counter of the circle. The incharge of the
counter, after ascertaining that all the columns of the application have been
properly filled in, signed and verified shall
(i) grant
the person a receipt in lieu thereof, and
(ii) enter
the same in register VR‑XII.
(3) Notwithstanding
anything contained in sub‑rule (1), if the gross turnover of a dealer
paying tax under section 15 exceeds rupees forty lacs during the course of the
year or he imports any goods from outside the State for the purpose of his
business, his entitlement to pay tax at fixed rate in lieu of the tax payable
shall cease from the date on which his gross turnover first exceeded rupees
forty lacs or, as the case may be, he first sold the goods imported by him from
outside the State.
(1) Claims
in respect of input tax credit shall be made by a registered dealer in his
return under section 24.
(2) The
total amount of input tax credit to which a dealer is entitled during a month
shall be the amount arrived at after applying the following Formula:
ITC = O + C + I ‑ R
Where,
ITC = The
total amount of input tax credit to which the dealer is entitled during the
month;
O = The
tax paid, under the earlier law, on opening stock of such goods as had been
purchased on or after 01.04.2004 but before 31.03.2005;
C = The
thirty‑sixth part of the tax paid in respect of capital goods purchased
on or after 01.04.2005;
I = The
tax paid on inputs purchased during the month, charged either in the bill or
invoice or through a debit note issued to the purchasing dealer; and
R = The
amount of reverse credit, if any, incurred by the dealer during the month and
computed in accordance with the provisions of rule 14 and rule 15:
PROVIDED that in case the aggregate of
the reverse credit computed in respect of a month exceeds the input tax paid on
inputs purchased during the month such excess shall be added to the Output tax
of the concerned month.
(3) For
the purposes of this rule, no input tax credit shall be claimed in respect of
inputs purchased or acquired from any place outside the State of
(4) Save
in respect of any claim for input tax credit arising under section 17, a claim
for refund of any unadjusted input tax shall only be made and allowed in the
twenty‑fifth month after the month in which such claim for unadjusted
input tax had arisen. In case a claim for refund of input tax arises under
section 17 it shall first be applied towards adjustment from the liability
under the Ordinance or the Central Sales Tax Act, 1956. Only the amount, if
any, remaining after such adjustment shall be refunded as per the provisions of
section 68 or section 69, as the case may be.
(5) (a)
In case of goods purchased from inside the State and transferred either to
consignment agent or branch or head office or to a sub‑contractor, the
input tax credit shall be claimed by the transferee on the basis of the
declaration in Form D‑IV issued by the transferor. In such cases the
value shown in the declaration in Form D‑IV shall be deemed to be the
value of purchase by the transferee.
(b) No input tax credit shall be
available to a registered dealer for tax
paid or payable at the time
of purchase of goods if such goods are not sold because of any theft, loss or
destruction for any reason, including natural calamity, and if a dealer has
already taken any input tax credit against purchase of such goods the dealer
shall incur a reverse tax credit at the end of the month in which such goods
are stolen, lost or destroyed.
(6) The
tax paid on the purchase of the following goods shall not qualify for input tax
credit:
(a) Civil
structure and immovable goods or properties;
(b) Vehicles
of all types;
(c) Office
equipment;
(d) Furniture,
fixture including electrical fixtures and fittings.
13. Input tax credit on account
of opening stock
Subject to the provisions of rule 56,
the input tax credit on account of opening stock to which the dealer is
entitled shall
(a) in
a case where such opening stock has been valued exclusive of tax and
(i) tax
under sections 12 and 6 of the earlier law has been charged from the dealer
holding such stock, be the aggregate of the tax suffered by such opening stock
under section 12 and section 6 of the earlier law,
(ii) tax
under 6 of the earlier law has been charged from the dealer holding such stock,
be the tax suffered by such opening stock under section 6 of the earlier law;
(b) in
a case where the opening stock of any goods, held by a dealer from whom tax
under section 12 and section 6 of the earlier law has been charged, is valued
inclusive of the tax levied under the earlier law then, the tax element
included in the opening stock of such goods and qualifying for input tax credit
under section 16 shall be the amount arrived at after applying the following
formula:
O = [V + (1.01 x Tr x V)] ÷ (101 + 1.01Tr)
Where,
O = The
entitlement to input tax credit on account of opening stock of the dealer from
whom tax under section 12 and section 6 of the earlier law has been charged;
V = The
value of the opening stock, inclusive of tax under the earlier law, of such
goods which have been purchased between 01.04.2004 and 31.3.2005 and on which
tax under sections 12 and 6 of the earlier law has been paid; and
Tr = The
rate of tax applicable to the goods in stock under the earlier law.
(c) in
a case where the opening stock of any goods, held by a dealer from whom tax
under section 12 of the earlier law has been charged, is valued inclusive of
the tax levied under the earlier law then, the tax element included in the
opening stock of such goods and qualifying for input tax credit under section
16 shall be the amount arrived at after applying the following Formula:
O = (V x Tr) ÷ (100 + Tr)
Where,
O= The
entitlement to input tax credit on account of opening stock of the dealer from whom tax under section 12 of the earlier law has been
charged;
V= The
value of the opening stock, inclusive of tax under the earlier law, of such
goods which have been purchased between 01.04.2004 and 31.3.2005 and on which
tax under section 12 of the earlier law has been paid; and
Tr = The
rate of tax applicable to the goods in stock under the earlier law.
(d) in
a case where the opening stock of any goods, held by a dealer from whom tax
under section 6 of the earlier law has been charged, is valued inclusive of the
tax levied under the earlier law then, the tax element included in the opening
stock of such goods and qualifying for input tax credit under section 16 shall
be the amount arrived at after applying the following Formula:
O = V÷101
Where,
O = The
entitlement to input tax credit on account of opening stock of the dealer from
whom tax under section 6 of the earlier law has been charged; and
V = The
value of the opening stock, inclusive of tax under section 6 of the earlier
law, of such goods which have been purchased between 01.04.2004 and 31.3.2005
and on which tax under section 6 of the earlier law has been paid.
(e) Notwithstanding
anything contained in clause (a), (b), (c) or (d), claims in respect of input
tax credit relating to opening stock shall be made by a dealer only in such
return filed by him under sub‑section (1) of section 24 alongwith which
he encloses a true declaration in Form IXC as specified under rule 12 of the
Bihar Sales Tax Rules, 1983 issued by the dealer from whom such goods were
purchased under the earlier law:
PROVIDED that in the case of a
manufacturer, claims in respect of input tax credit relating to opening stock
shall be made by a dealer only in such return filed by him under sub‑section
(1) of section 24 alongwith which he encloses the following certificate issued
by a Chartered Accountant within the meaning of sub‑section (2) of
section 54:
CERTIFICATE
Certified that:
(1) I/We
have examined the records, accounts and invoices/bills maintained by
M/s_________________________________________ (specify name and
address) bearing Tax payer
Identification Number __________________;
(2) The
goods mentioned in the Table appended to this certificate are being held in
stock by the above named dealer on 31‑3‑2005 and have been
purchased from within the State of Bihar after 1‑4‑2004 upon
payment of the tax applicable to them under section 12 and/or section 6 of the
Bihar Finance Act, 1981; and
(3) The
said dealer is in possession of the original copies of the invoices/bills
issued to him by the respective selling dealers.
TABLE
|
Sl No. |
Description
of goods held in
stock on 31-3-2005 |
Applicable
tax rate under the
earlier law |
Value of goods in stock |
Tax on
the value specified
in column (4) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
|
|
|
|
Date
:____________ Signature
of Authorised Person(s)
Place
:___________ Office
Seal
14. Reverse
Credit in case of a Non‑Manufacturer
(1) A
non‑manufacturing dealer shall incur a reverse credit in the following
circumstances:
(a) Stock
transfers effected within the State out of goods purchased from within the
State after paying thereon the tax leviable either under the Ordinance or the earlier
law;
(b) Stock
transfers effected outside the State out of goods purchased from within the
State after paying thereon the tax leviable either under the Ordinance or the
earlier law;
(c) Goods
returned by the purchasing dealer in terms of sub‑rule (5) of Rule 18;
(d) Inputs
purchased by the dealer from another registered dealer and the right wherein to
use is transferred to another person or used for self consumption or as gift;
(e) Inputs
purchased by the dealer from another registered dealer and consumed in the
manufacture of goods part of which are specified in Schedule IV of the
Ordinance; and
(f) Inputs
purchased by the dealer from another registered dealer on which input tax
credit has been claimed by the purchasing dealer and which have been lost,
stolen or destroyed.
(2) The
dealer shall compute the reverse credit that he has incurred during a month on
account of
(a) The
value of stock transfers within the State, which shall be the amount arrived at
after applying the following Formula
R1 = [(A x I) ÷ P];
Where,
R1= The reverse credit on account of stock transfers within the
State;
A = The
total value of stock transfers within the State;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule I, during the month; and
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the State.
(b) The
value of stock transfers outside the State, which shall be the amount arrived at
after applying the following Formula:
R2 = [4 x B ÷100]
Where,
R2 = The reverse credit on account of stock
transfers outside the State;
B = The
total value of stock transfers outside the State.
(c) In
respect of goods returned by the purchasing dealer in terms of sub‑rule
(5) of Rule 18, which shall be the amount arrived at after applying the
following Formula:
R3
= (C x Rt) ÷100
Where,
R3 = The reverse credit incurred by the purchasing dealer on account of
goods returned by the purchasing dealer in terms of sub‑rule (5) of Rule
18;
C = The
value, exclusive of tax, of the goods returned by the purchasing dealer in
terms of sub‑rule (5) of Rule 18; and
Rt = The rate of tax applicable to the
goods.
(d) In
respect of inputs purchased by the dealer from another registered dealer and
the right wherein to use is transferred to another person or used for self
consumption or as gift which shall be the amount arrived at after applying the
following formula:
R4
= (D x I) ÷P
Where,
R4 = The
reverse credit on account of goods the right wherein to use is transferred to
another dealer or used for self consumption or as gift;
D = The
aggregate of the purchase values of goods the right wherein to use is
transferred to another dealer or used for self consumption or as gift;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule 1, during the month;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the State.
(e) In
respect of inputs purchased by the dealer from another registered dealer and
consumed in the manufacture of goods part of which are specified in Schedule IV
of the Ordinance which shall be the amount arrived at after applying the
following formula:
R5
= (E x I) ÷P
Where,
R5 = The
reverse credit on account of goods manufactured by a manufacturer part of which
are specified in Schedule IV of the Ordinance;
E = The
aggregate of the quantities of goods manufactured which are specified in
Schedule IV of the Ordinance;
I= The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule 1, during the month; and .
P = The
aggregate of the quantities of all goods manufactured.
(f) Inputs
purchased by the dealer from another registered dealer on which input tax
credit has been claimed by the purchasing dealer and which have been lost,
stolen or destroyed which shall be the amount arrived at after applying the
following formula:
R6 = (F x 1) ÷P;
Where,
R6 = The
reverse credit on account of inputs purchased by the dealer from another
registered dealer on which input tax credit has been claimed by the purchasing
dealer and which have been lost, stolen or destroyed;
F = The
aggregate of the purchase values of inputs purchased by the dealer from another
registered dealer on which input tax credit has been claimed by the purchasing
dealer and which have been lost, stolen or destroyed;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule 1, during the month;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the State.
15. Reverse
credit in case of a manufacturing dealer
(1) A
manufacturing dealer shall incur a reverse credit in the following
circumstances:
(a) Sales
by a manufacturer of goods specified in Schedule I and which have been
manufactured by him from inputs other than those specified in Schedule 1;
(b) Stock
transfers effected within the State by a manufacturer of goods specified in
Schedule I and which have been manufactured by him from inputs other than those
specified in Schedule L
(c) Stock
transfers effected outside the State by a manufacturer of goods specified in
Schedule I and which have been manufactured by him from inputs other than those
specified in Schedule 1;
(d) Inputs
purchased by the dealer from another registered dealer and used in the
manufacture of goods the right wherein to use is transferred to another dealer
or used for self consumption or as gift;
(e) Inputs
purchased by the dealer from another registered dealer on which input
tax credit has been claimed by the purchasing dealer and used in the
manufacture of goods which have been lost, stolen or destroyed; and
(f) Inputs
purchased by the dealer from another registered dealer and consumed in the
manufacture of goods part of which are specified in Schedule IV of the
Ordinance.
(2) A
manufacturing dealer shall first compute the input‑output ratio by
applying the following Formula:
K=(OB+PR‑CB) ÷V
Where,
K = The
input‑output ratio for the immediately preceding year;
OB = The
value of opening stock of all goods on the first day of the immediately
preceding year;
PR = The
value of all goods purchased during the immediately preceding year;
CB = The
value of closing stock of all goods on the last day of the immediately
preceding year; and
V = The
aggregate of the sale of goods sold within the State, sales in the course of
inter‑State trade and commerce, stock transfers, exports and sales of
goods specified in Schedule I of the Ordinance during the immediately preceding
year:
PROVIDED that the value of K shall be
taken at 0.85 in the case of a dealer commencing business at any time after the
appointed date.
(3) After
computing the value of K as aforesaid, the dealer shall compute the reverse credit that he has incurred
during a month on account of:
(a) Sales
by a manufacturer of goods specified in Schedule I and which have been
manufactured by him from inputs other than those specified in Schedule I, which
shall be the amount arrived at after applying the following Formula:
R6 (F x K x I) ÷P
Where,
R6 = The
reverse credit on account of sales by a manufacturer of goods specified in
Schedule I and which have been manufactured by him from inputs other than those
specified in Schedule I;
F = The
total value of sales by a manufacturer of goods specified in Schedule I and
which have been manufactured by him from inputs other than those specified in
Schedule I;
K = The
input‑output ratio computed under sub‑rule (2) as aforesaid;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule I, during the month;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the state.
(b) Stock
transfers effected within the State by a manufacturer of goods specified in Schedule
I and which have been manufactured by him from inputs other than those
specified in Schedule I, which shall be the amount arrived at after applying
the following Formula:
R7 = (G x K x I) ÷P
Where,
R7 = The
reserve credit on account of stock transfers effected
within the State by a manufacturer of goods specified in Schedule I and which
have been manufactured by him from inputs other than those specified in
Schedule I;
G = The
total value of stock transfers effected within the State by a manufacturer of
goods specified in Schedule I and which have been manufactured by him from
inputs other than those specified in Schedule I;
K = The
input‑output ratio computed under sub‑rule (2) as aforesaid;
(d) Inputs
purchased by the dealer from another registered dealer which have been used by
him in the manufacture of such goods the right wherein to use is transferred to
another dealer or have been used for self consumption or as gift, which shall
be the amount arrived at after applying the following Formula:
R9=(J x K x 1) ÷P
Where,
R9 = The
reserve credit on account of goods the
right wherein to use is
transferred to another dealer or used for self consumption or as gift;
J = The
aggregate of the values of goods the right wherein to use is transferred to another
dealer or used for self consumption or as gift;
K = The
input‑output ratio computed under sub‑rule (2) as aforesaid;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule I, during the month;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the state.
(e) Inputs
purchased by the dealer from another registered dealer on which input tax
credit has been claimed by the purchasing dealer and used in the manufacture of
goods which have been lost, stolen or destroyed which shall be the amount
arrived at after applying the following Formula:
R10=
(LxKxI) ÷P
Where,
R10= The reverse credit on
account of inputs purchased by the
dealer from another registered dealer on which input tax credit has been
claimed by the purchasing dealer and used in the manufacture of goods which
have been lost, stolen or destroyed;
L = The
aggregate of the values of inputs purchased by the dealer from another
registered dealer and used in the manufacture of goods which have been lost,
stolen or destroyed;
K = The
input‑output ratio computed under sub‑rule (2) as aforesaid;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified in
Schedule I, during the month;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the month from within the State.
(f) In
respect of inputs purchased by the dealer from another registered dealer and consumed
in the manufacture of goods part of which are specified in Schedule IV of the
Ordinance which shall be the amount arrived at after applying the following
formula:
R11
= (M x I) ÷N
Where,
R11 = The reverse credit on account of goods manufactured by a manufacturer part of which are
specified in Schedule IV of the Ordinance;
M = The
aggregate of the quantities of goods manufactured which are specified in
Schedule IV of the Ordinance;
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule I, during the month; and
N
= The aggregate of the quantities of
all goods manufactured.
16. Total
reverse credit and revised reverse credit
(1) The
total amount of reverse credit incurred by the dealer shall be the aggregate of
the values of R1, R2, R3, R4, R5,
R6, R7, R8, R9, R10 and
R11, if any, computed in accordance with the provisions of rule 14
and rule 15.
(2) (a)
Notwithstanding anything contained in rule 14 and rule 15, every dealer to whom
provisions of rule 15 apply shall, at or before the time of filing of annual
return, make a revised computation of the total amount of reverse credit, if
any, incurred by him during the year. The revised reverse credit shall be
computed in the manner hereinafter provided:
(b) The
dealer shall first compute the revised input‑output ratio by applying the
following Formula
K = (OB+PR‑CB) ÷V Where,
K = The
input‑output ratio for the year to which the input tax credit relates;
OB = The
value of opening stock of goods on the first day of the year to which the input
tax credit relates;
PR = The
value of goods purchased during the year to which the input tax credit relates;
CB = The
value of closing stock of goods on the last day of the year to which the input
tax credit relates; and
V = The
aggregate of the sale of goods within the State, sales in the course of inter‑State
trade and commerce, stock transfers, exports and sales of goods specified in
Schedule I of the Ordinance during the year to which the input tax credit
relates.
(c) The
revised reverse credit shall then be recomputed by reapplying the value of K
computed as aforesaid to the formulae mentioned in rule 15 and for this purpose
the following values of I, P, F, G, H, J, L, and Rt, wherever appearing, shall
be taken as
I = The
input tax paid by the dealer on purchase of inputs, other than those specified
in Schedule I, during the year to which the input tax credit relates;
P = The
value of goods, other than goods specified in Schedule I of the Ordinance,
purchased during the year to which the input tax credit relates;
F = The
total value of sales during the year to which the input tax credit relates by a
manufacturer of goods specified in Schedule I and which have been manufactured
by him from inputs other than those specified in Schedule I;
G = The
total value of stock transfers during the yer to which the input tax credit
relates effected within the State by manufacturer of goods specified in
Schedule I and which have been manufactured by him from inputs other than those
specified in Schedule I;
H = The
total value of stock transfers during the year to which the input tax credit
relates effected within the State by a manufacturer of goods specified in
Schedule I and which have been manufactured by him from inputs other than those
specified in Schedule I;
J = The
aggregate of the values of goods during the year to which the input tax
credit relates the right wherein to use
is transferred to another dealer or used for self consumption or as gift;
L = The
aggregate of the values of inputs purchased during the year to which the input
tax credit relates by the dealer from another registered dealer on which input
tax credit has been claimed by the purchasing dealer and used in the manufacture
of goods which have been lost, stolen or destroyed; and
Rt = The
rate of tax applicable to the goods.
(d) If
the revised reverse credit computed in terms of the provisions of clause (c) of
this sub‑rule is different from the aggregate of the reverse credit for
the entire year computed under sub‑rule (1) as aforesaid, the dealer
shall
(i) deposit
the amount of difference, in case the revised reverse credit computed in terms
of the provisions of clause (c) of this sub‑rule exceeds the aggregate of
the reverse credit for the entire year computed under sub‑rule (1) and
enclose the proof of payment with the annual return;
(ii) add
the amount of difference to his entitlement of input tax credit during the month
the annual return is filed, in case the revised reverse credit computed in
terms of the provisions of clause (c) of this sub‑rule is less than the
aggregate of the reverse credit for the entire year computed under sub‑rule
(1).
(e) The
input tax paid on the purchase of inputs from within the State of Bihar by a
dealer whose entire turnover is turnover in respect of export shall be refunded
to him, in accordance with the provisions of rule 43, in the month immediately
following the quarter to which such input tax relates.
(f) In
case of dealers other than those specified in clause (e), if the proportion,
expressed as a percentage, of exports during the year to which the input tax
credit relates to the aggregate value disposed during the said year is greater
than the proportion, expressed as a percentage, of value addition effected to
the aggregate value disposed, and the input tax credit, as adjusted by the
revised reverse credit, if any, to which he is entitled for the year is more
than the output tax for the said year then the dealer shall claim and be
allowed a refund, in accordance with the provisions of rule 43, of such excess
in the month following the month in which the annual return is filed.
Explanation
1: The
expression "aggregate value disposed" shall mean the aggregate of the sale of goods within the State, sales in the course of
inter‑State trade and commerce, stock transfers, exports and sales of
goods specified in Schedule I of the Ordinance during the year to which the
input tax credit relates.
Explanation
2: The
expression "value addition" shall be the amount which remains after
deducting the sum of the total purchases during the year and the closing stock
at the end of the year to which the claim for input tax credit relates, from
the sum of the aggregate value disposed and the value of opening stock at the
beginning of the year to which the claim for input tax credit relates.
17. Refund
of tax to foreign diplomats or foreign missions
(1) Any
foreign diplomat or mission making any purchase of any goods not specified in
Schedule I or Schedule IV of the Ordinance after payment of tax shall apply for
refund of the tax so paid.
(2) Such
application shall:
(a) be
made to the Circle Incharge within whose jurisdiction the dealer selling the
goods is situated;
(b) be
accompanied by the original copy of the invoice issued by the selling dealer
showing separately the tax charged;
(c) contain
the address of the applicant.‑ and
(d) contain
the following certificate, granted by an officer of the concerned Embassy
especially authorised in this behalf:
CERTIFICATE
"Certified that the goods
mentioned in the Invoice accompanying this application have been purchased by
________________________________________________ (name of the purchaser) who is
entitled for refund of tax under sub‑section (2) of section 17 of the
Bihar Value Added Tax Ordinance, 2005. Further certified that I have been duly
authorised to sign this certificate"
Date _______ Signature
___________________
Seal of Embassy __________ Name
and designation __________
of
signing authority
(3) On
receipt of such application the authority specified in sub‑rule (2) shall
pass refund order in Form‑O within seven days of such receipt. The
concerned Treasury or the Bank, as the case may be, shall prepare a Bank draft
in the name specified in the refund order and forward the same to the concerned
Circle Incharge within five days of the receipt of the refund order.
(4) Upon
receipt of the Bank draft from the Treasury or the Bank, as the case may be,
the Circle Incharge shall send the same by registered post to the applicant
within three days of receipt of such draft.
For purposes of section 35, the
taxable turnover of the dealer shall be that part of his gross turnover which
remains after deducting therefrom:
(1) The
aggregate value of the transactions specified in section 6;
(2) Sale
price on account of sales exempted under section 7;
(3) In
the case of works contract, the amount remaining after deducting from the gross
value of the contract the amount on account of the following
(a) Labour
charges for execution of the works contract,
(b) Amount
paid to sub‑contractor on account of labour and services,
(c) Charges
for planning, designing and architects fees,
(d) Charges
for obtaining on hire machinaries and tools used in the execution of the works
contract,
(e) Cost
of consumables such as water, electricity, fuels, etc. used in execution of the
works contract the property in which is not transferred in the course of
execution of a works contract,
(f) Cost
of establishment of the contractor to the extent it is relatable to supply of
labour and services,
(g) Other
similar expenses relatable to supply of labour and services,
(h) Profit
earned by the contractor to the extent it is relatable to the supply of labour
and services, and
(i) Goods
or transactions exempted under section 6 or section 7 of the Ordinance;
(4) Value
of goods transferred otherwise than by way of sale;
(5) The
value of goods sold but returned to the dealer within a period of six months from the date of the original sales and in respect
of which the selling dealer has issued to the purchasing dealer a credit note
specified in section 53 of the Ordinance;
(6) Sale
price at the subsequent stages of sale of such goods as are specified in
Schedule IV of the Ordinance as being subject to tax at the first point of
their sale in Bihar if necessary evidence as required by sub‑section (2)
of section 13 are annexed with the return filed by the dealer under sub‑section
(3) of section 24.
(1) If
the authority specified in rule 62
requires a dealer to furnish returns under sub‑section (1) of section 24 of the Ordinance he shall
serve upon him a notice in Form N‑I and such dealer shall comply with the
notice within thirty days from the date of service of such notice. Such return
shall be in the form RT‑IX
(2) Every
registered dealer, other than a dealer paying tax under section 15, shall
furnish to the authority specified in rule 62:
(a) a
monthly return in Form RT‑I in duplicate;
(b) a quarterly statement in Form RT‑II
in triplicate;
(c) an
annual return in Form RT‑III in duplicate.
(3) Every
dealer paying tax under section 15 shall furnish to the authority specified In
rule 62, a quarterly return in Form RT‑IV in duplicate:
PROVIDED that the return for the
fourth quarter shall be deemed to be
the annual return in respect
of such a dealer.
(4) The
revised return as provided under sub‑section (7) of section 24 shall be
in Form RT‑V in duplicate.
(5) Such
returns shall be filed before the authority specified in rule,62.
(6) All
returns or statements mentioned in the rules shall be signed and verified In the manner provided in the Form by the proprietor of the
business; or, in the case of a firm, by the partner authorized to act on behalf
of the firm, or, in the case of business of an undivided Hindu family, by the
Karta of the family; or, in the case of a company incorporated under the
Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law,
by the managing director or principal executive officer thereof; or, in the
case of a society, club or association of persons or body of individuals or a
department of Government or local authority, by the principal executive
officer, or officer in charge thereof; or, by the declared manager under
section 22 in all cases.
(7) On
receipt of any return or statement the person in charge of the receipt counter
shall grant the person a receipt in lieu thereof.
(8) (a)
For the purpose of scrutiny under
section 25 of the Ordinance, all returns filed during a day shall be sorted
officer wise and shall be handed over to the Circle Incharge at the earliest.
The said officer Incharge shall ensure that all such returns are entered in the
register in form VR‑IV within fifteen days of receiving them.
(b) The
Circle Incharge shall sort, or cause to be sorted, circle‑wise and such
sorted statements shall be sent to the circle concerned; a copy of such sorted
list shall also be forwarded to the Commissioner alongwith a summary of the
same.
(c) Upon
receipt of the sorted statements referred to in clause (b), the Circle Incharge
of the concerned circle shall cross‑verify, or cause to be cross‑verified
the information contained in the said statements with the corresponding
statements furnished by the dealers registered in his circle.
(9) (a) If a dealer fails to file the returns or
statements specified under sub‑section (1) or the statement under sub‑section
(2) of section 24, the authority specified in rule 62 shall serve upon the
dealer a notice in Form N‑II requiring him to show cause for such
failure.
(b) On
the date fixed for hearing the person proceeded against shall be allowed to
rebut the accusations levelled against him; but shall not ordinarily be allowed
an adjournment. If an adjournment becomes necessary, the specified authority
shall record reasons therefor.
(c) After
giving a hearing, the specified authority shall record an order containing
precisely and clearly the gist of accusations, the manner in which the person
proceed against was made aware of that, the reply, if any, furnished, and the
decision thereon.
(1) The
authority referred to in rule 62 shall, in the matter of a proceeding under:
(a) sub‑section
(3) of section 13, sub‑section (3) of section 15, sub‑section (1)
of section 28, sub‑section (5) of section 39, sub‑section (5) of
section 40, sub‑section (6) of section 41, sub‑section (6) of
section 47, sub‑section (8) of section 53, sub‑section (4) of
section 54, sub‑section (3) of section 59 and sub‑section (2) of
section 62, serve or cause to be served upon the person proceeded against a
notice which shall contain a gist of accusations, a date of hearing which shall
in no case be less than twenty‑four hours nor more than 15 days from the
date of issue of notice, and the date of hearing.
(b) sub‑section
(6) of section 10, sub‑section (5) of section 19, sub‑section (1)
of section 27, sub‑section (1) of section 29, sub‑section (5) of
section 72, sub‑section (4) of section 73, section 74 and section 76, serve
or cause to be served upon the person proceeded against a notice which shall
contain a gist of the ground or grounds on which the proceeding has been
initiated, a date of hearing which shall in no case be less than twenty‑four
hours nor more than 15 days from the date of issue of notice, and the date of
hearing.
(2) On
the date fixed for hearing the person proceeded against shall be allowed to
rebut the accusations levelled against him, or, as the case may be, reply to
the ground or grounds on which the proceeding has been initiated; but shall not
ordinarily be allowed an adjournment. If an adjournment becomes necessary, the
authority specified in rule 62 shall record reasons therefor.
(3) After
giving a hearing, the authority referred to in sub‑rule (1) shall record
an order containing precisely and clearly the gist of accusations, or, as the
case may be, the ground or grounds on which the proceeding has been initiated,
the manner in which the person proceeded against was made aware of that, the reply,
if any, furnished, and the decision thereon.
(4) A
true copy of order shall be made over to the person proceeded against.
(1) The
officer Incharge of the record shall ensure that the full information contained
in returns is entered in register in form VR‑IV.
(2) The
authority specified in sub‑rule (1) shall., within thirty days of the
returns and statements being placed on the record of the dealer, scrutinize
them in accordance with the provisions of sub‑section (1) of section 25.
(3) The
notice under sub‑section (2) of section 25 shall be in Form N-III.
(4) If
any amount is found payable by the dealer pursuant to an order under sub‑section
(3) of section 25, the authority specified in sub‑rule (1) shall require
the dealer to pay the said amount by a date which shall, ordinarily, not be
less than thirty days from the date of service of the notice requiring such
payment:
PROVIDED that the authority may, in
respect of any particular dealer, and, for reasons to be recorded in writing,
extend the date of such payment, or allow such dealer to pay the tax due by
installments in the manner specified under sub‑rule (3) of Rule 27:
PROVIDED FURTHER that where the
authority specified under sub ' ‑rule (1) considers it expedient in the
interest of State revenue, it may, for reasons to be recorded in writing,
require any dealer to make such payment forthwith.
(1) For
the purposes of section 26, the Commissioner shall, in respect of any financial
year, select by the 31st of March of the year following the financial year,
such number of dealers as may be deemed fit, for audit, to be conducted either
singly or by a team of officers for ascertaining the correctness of accounts
maintained by such dealers.
The number of registered dealers to be
audited every year shall ordinarily be not more than ten per centum of the
total number of registered dealers in the State.
(2) After
making selection of the registered dealers under sub‑rule (1), a list relating
to each circle shall be sent to the concerned Circle Incharge and a copy of the
same shall also be forwarded to the joint Commissioner in‑charge of
Administration of the division.
(3) A
list of dealers of a circle selected for audit shall be displayed for public
viewing on the notice board of the concerned circle.
(4) The
concerned circle Incharge shall constitute audit teams, from amongst the
officers posted in the circle, in respect of the selected dealers.
(5) The
head of the audit team constituted under sub‑rule (4) shall serve upon
the dealer selected for audit, a notice in Form N‑IV specifying therein,
the time, date, the expected duration of the audit at the place of business of
the dealer and the nature of accounts and documents to be examined by the audit
team and the dealer shall comply with the terms of such notice.
(6) The
audit authority may require the
assistance of any authority or person for the cross verification of any information gathered during the course
of an audit.
(7) The
audit report drawn by the audit team shall be scrutinized by the Circle
incharge and a final report shall be prepared a copy of which shall be handed
over to the dealer.
(8) The
dealer shall file his reply to the issues raised in the final report within a
period not exceeding thirty days of the receipt of the report.
(9) If,
having regard to the final report and the reply filed by the dealer, the
authority specified in rule 62 has reasons to believe that the dealer has not
disclosed his correct tax liability or has concealed or omitted any fact
leading to any reduction in the tax payable by him, he shall proceed to
reassess the dealer in terms of the provisions of section 31:
PROVIDED that no reassessment under section 31 shall be made unless the dealer is served with a notice
in Form N‑V.
23. Assessment
of fair, mela, etc.
(1) While
assessing a non‑resident dealer doing business temporarily by way of a
fair or mela under the provisions of section 30, the authority specified in
rule 62 shall take into account
(i) The
value of goods kept in stock, or
(ii) The
estimate of daily sales effected by such dealer, or
(iii) The
place of such business, or
(iv) The
number of people visiting such fair or mela, or
(v) The
cash in hand at any point in time during such fair or mela, or
(vi) Any
combination of the above, or
(vii) Any
other information that, in the opinion of the specified authority, is relevant
in arriving at an estimate of the tax payable by such dealer:
PROVIDED that, no such assessment
shall be made unless the dealer has been given an opportunity of being heard.
(2) The
specified authority shall, for the purpose of this rule, assess any dealer
doing business in such fair or mela every week in respect of his transactions
for the week.
24. Hearing
under sections 32 and 33
(1) The
notice of hearing in the matter of proceedings under sections 32 and 33 shall
be in Form N‑VI and from N‑VII respectively.
(2) On
the date fixed for hearing the person proceeded against shall be allowed to
rebut the accusations levelled against him, but shall not ordinarily be allowed
an adjournment. If an adjournment becomes necessary, the authority specified in
rule 62 shall record reasons therefor.
(3) After
giving a hearing, the authority referred to in sub‑rule (2) shall record
an order containing precisely and clearly the gist of accusations, the manner
in which the person proceeded against was made aware of that, the reply, if
any, furnished, and the decision thereon.
(4) A
true copy of order shall be made over to the person proceeded against.
25. Assessment
on Audit Objections
(1) If
any irregularity relating either to fact or law committed in the course of any
proceedings is pointed out by the Comptroller and Auditor General, the
authority specified in rule 62 shall, upon being satisfied about the lawfulness
of such objection and after giving the dealer an opportunity of being heard,
proceed to reassess the tax due from the dealer.
(2) If
the specified authority is not satisfied about the lawfulness
of the objection, he shall communicate his views to the Commissioner with a
copy of the original order and the audit objection, a copy of which shall also
be forwarded to the Comptroller and Auditor‑General.
(3) The
Commissioner or any other officer especially empowered by him in this behalf,
after the receipt of the communication mentioned in sub‑rule (2) and
after applying his mind to the questions involved shall pass appropriate order
in this regard:
PROVIDED that no such order shall be
passed without serving upon the dealer concerned a notice requiring him to
file, within one month of the date of the service of notice, a reply to the
objection raised by the Comptroller and Auditor General.
26. Intra‑State
Stock Transfer
(1) Where
any dealer claims that he is not liable to pay tax under the Ordinance in
respect of any goods, on the ground that the movement of such goods from one
place to another within Bihar was occasioned by reason of transfer of such goods
other than by way of sale, the burden of proving the claim shall be on that
dealer and for this purpose he shall furnish to the authority specified in rule
62 along with the statement required to be furnished by him under sub‑section
(2) of section 24
(a) a
true and complete declaration in Form D‑V obtained from the consignee,
(b) correct
and complete record of the name, address, Taxpayer Identification Number, if
any, of the person to whom the goods were transferred incorporating therein the
quantity of the goods and the value thereof,
(c) copy
of accounts rendered by the agent or the office to whom the goods were
transferred, and
(d)
copy of the railway or the lorry receipts relating to such transfer.
(2) The transferor shall issue to the transferee
a challan in Form D‑VL
27. Payment
of Tax, Interest and Penalty
(1) A
notice, of demand under sub‑section (2) of section 39 and sub‑section
(3) of section 25 shall be in Form N‑VIII and notice under sub‑section
(3) of section 43 shall be in Form N‑IX
(2) Every
dealer or any other person required to pay
any tax or interest or
penalty under the Ordinance shall pay the amount of tax or interest or penalty
into Government Treasury, or any Bank authorised by the Commissioner in this
behalf, by Challan in Form CH‑I:
PROVIDED that if the circle incharge is satisfied that a dealer has been and is maintaining adequate funds in his bank account he may permit him to pay the amount of tax or interest or penalty, if any, through a crossed cheque drawn on a bank functioning at the place where the Government Treasury is situated or to any Bank to be specified by the Commissioner. Such permission may, at any time, be revoked without assigning any reason:
PROVIDED FURTHER that where a dealer
is permitted to pay the amount of tax or interest or penalty, as the case may
be, by a crossed cheque or crossed bank draft such cheque or draft, shall be
drawn by the dealer in favour of the Deputy Commissioner or the Assistant
Commissioner or the Commercial Taxes Officer in charge of the circle, as the
case may be, to which the payment relates. Where the cheque or draft is on a
bank other than a branch of the Reserve Bank or the State Bank of India or the
Bank authorised in this behalf shall also include an additional amount equal to
the actual collection charges, if any.
Explanation : For the
purposes of calculating penalty, if any, under the Ordinance and the rules, the
date of receipt of cheque or draft, as the case may be, by Bank or the treasury
or the Circle concerned, as the case may be, shall ordinarily be deemed to be
the date of payment by the dealer, save in the case of a cheque, which is
dishonoured.
(3) If
the authority specified in rule 62 is satisfied that owing to circumstances
beyond the control of a dealer, he is not in a position to pay the full amount
due under sub‑section (2) of section 39, he may, on application from the
dealer and for reasons to be recorded in writing, permit the dealer to pay the
amount due in installments, if the dealer agrees to pay an amount which is not
less than one‑third of the amount payable on the date of the application:
PROVIDED that, such installments shall
not ordinarily extend beyond the expiry of a period of twelve months from the
date of receipt of the application.
(4) (a) The Bank authorised to receive payments under sub‑rule (2) shall forward, to the Circle Incharge, a list of all payments received alongwith such other documents directed by the Commissioner in this behalf each day by the end of the next following day.
(b) The
list referred to in clause (a) shall also be posted by the bank on the website
of the department when so required.
(5) Notwithstanding
anything contained in sub‑rule (1), the Commissioner may, by a
notification issued in this behalf empower any authority appointed under
section 10 for the purpose of receiving payment of tax or interest or penalty
in cash. Such order shall be subject to such conditions and restriction as
maybe imposed by the notification.
(6) The
challan in Form CH‑1 shall be filled up in five copies. The portion of
the challan marked "Original" shall be sent by the Treasury Officer
to the concerned circle incharge. The portion of the challan marked
"Duplicate" shall be retained by the treasury and the portion marked
"Triplicate" and "Quadruplicate" shall be returned to the
dealer or the taxpayer after being duly receipted. The dealer or the taxpayer
shall retain the portion marked "Triplicate" and shall furnish the
portion marked "Quadruplicate" along with his return to the authority
specified in rule 62. The copy marked "For Circle" shall be forwarded
by the Bank to the circle incharge.
(7) The
Commissioner may by an order provide for the acceptance of any payment of any
tax or interest along with return or penalty, directly by any branch of the
State Bank of India or of any other Nationalised Bank or of any other Bank
authorized in this behalf. The manner in which such payment shall be made or
the challan to be submitted by a dealer or accepted by the Branch of the Bank
and other matters incidental thereto shall be as specified in the order and be
subject to such conditions and restrictions as may be laid down therein.
28. Deduction
of tax at source from the bills of supply contractors
(1) No
deduction shall be made under section 40
(a) if
the dealer is not liable to pay tax under the Ordinance;
(b) if
the supplier, being a dealer registered under section 19 of the Ordinance,
produces before the deducting authority a certificate in Form C‑III
issued by the incharge of the circle in which he is registered.
(2) A
supplier, for the purpose of obtaining the certificate in Form C‑III,
shall apply for the same in Form A‑III and the authority specified in
rule 62, after verifying the particulars furnished in the application, shall
issue the certificate in Form C‑III.
(3) The
provisions of sub‑rules (3), (4), (5) and (6) of rule 29 shall apply
mutatis mutandis insofar as they relate to deductions, deposits, returns and
certificates.
29. Deduction
of tax at source from the bills of works contractors
(1) The
deduction referred to in sub‑section (1) of section 41 shall be made at
the rate notified in this behalf from time to time by the Government.
(2) Such
deduction shall be made from payments purporting to be the full or part payment
of the sale price, being made in respect of all contracts executed, whether in
part or in full, after commencement of this Ordinance provided the total value
of the contract or contracts exceeds rupees five lakhs:
PROVIDED that no deduction shall be
made on account of the payment pertaining to the following
(a) Labour
charges for execution of the works contract,
(b) Amount
paid to sub‑contractor on account of labour and services,
(c) Charges
for planning, designing and architects fees,
(d) Charges
for obtaining on hire machineries and tools used in the execution of the works
contract,
(e) Cost
of consumables such as water, electricity, fuels, etc. used in execution of the
works contract the property in which is not transferred in the course of
execution of a works contract,
(f) Cost
of establishment of the contractor to the extent it is relatable to supply of
labour and services,
(g) Other
similar expenses relatable to supply of labour and services,
(h) Profit
earned by the contractor to the extent it is relatable to the supply of labour
and services, and
(i) Goods
or transactions exempted under section 6 or section 7 of the Ordinance.
(3) (i)
The person making such deduction under sub‑section (1) of section 41 and responsible for
depositing the same shall forward the crossed cheque or a crossed bank draft,
drawn in favour of the concerned circle incharge, accompanied by separate
Challans in Form CH‑I in respect of each contractor by the 15th day of
the following month. The person making the deduction shall also enclose a
statement in Form RT‑VI giving details about such deductions.
Explanation: The expression
"concerned circle incharge" shall
(a) in
a case where the contractor is registered, be the Circle Incharge of the circle
within whose jurisdiction the concerned contractor is registered;
(b) in
a case where the contractor is not registered, be the circle incharge within
whose jurisdiction the concerned works contract is being executed:
PROVIDED that no cheque or draft, as
aforesaid, shall be accepted by the concerned Circle Incharge unless the same
is accompanied by the statement in form RT‑VI.
(ii) Where
the cheque or draft is on a bank other than a branch of the Reserve Bank of
India or the State Bank of India or the bank specially authorised in this
behalf, it shall also include an additional amount equal to the actual
collection charges.
(iii) Upon
receipt of the cheque or draft specified in sub‑clause (i), the concerned
Circle Incharge shall deposit the same in the concerned Treasury or the Bank,
as the case may be.
(iv) After
the deposit is made, the portions of the challan marked "Triplicate"
and "Quadruplicate" shall be handed over to the contractor from whose
bills the deduction has been made.
(4) (i)
Every person deducting tax in
accordance with sub‑ section (1) of section 41 shall, at the time of
payment, whether in part or in full, issue to the person from whom such
deduction is made, a certificate in Form C‑II and furnish fully and
correctly all such particulars as are specified therein.
(ii) The
certificate mentioned in clause (i) shall be in quadruplicate.
(iii) The
portions marked "Original" and "Duplicate" shall be handed
over to the contractor from whose bills the deductions have been made who shall
furnish the portion marked "Original" to the authority specified in
rule 62 as evidence of payment of tax by deduction at source along with the
return to be filed under section 24 and the portion marked
"Duplicate" shall be retained by the contractor.
(iv) The
portion marked "Triplicate" shall be sent to the concerned circle
incharge along with the relevant Challan.
(v) The
"Quadruplicate" portion shall be retained by the person issuing this certificate.
(5) (i)
Every person making the deductions referred to in sub‑section (1) of section 41
shall also send to the circle incharge within whose jurisdiction the concerned
contractor is registered, a quarterly return in Form RT‑VII by the 31st
July, 31st October, 31st January and 30th April in respect of the deductions
made by him during the quarter immediately preceding.
(ii) If
any contractor is not registered in any circle, a separate quarterly return
shall be sent to the circle incharge within whose jurisdiction the concerned
contract is being executed.
(6) Any
deduction made in accordance with the provisions of sub‑section (1) of
section 41 and paid in the Government Treasury or the bank, as the case may be,
shall be treated, to such extent, as payment of the tax on behalf of the
contractor from whom such deduction was made and credit shall be given to him
for the amount so deducted and deposited in the Government Treasury or the
bank, as the case may be.
30. Issuance
of Tax Clearance Certificate
(1) The
application for the tax clearance certificate under section 42 shall be
submitted in duplicate before the circle incharge in Form A‑IV. The
circle incharge, after making such inquiry as is deemed fit, shall either reject
or accept the application within seven days of the receipt of the application.
(2)(a) An application referred to in sub‑rule (1) shall be rejected
if the dealer
(i) has
not furnished a return for any period, or
(ii) is
in arrears of admitted tax or interest, or
(iii) is
in arrears of unstayed amount of any penalty or tax assessed or reassessed:
PROVIDED that no such application
shall be rejected on the ground of arrears of such unstayed amount of any
penalty or tax assessed or reassessed in relation to which no stay order has
been passed within a period of four months from the date of the passing of the
order levying penalty or tax, as the case may be, by any superior court.
(b) Where
an application is rejected the circle in charge shall specify the amount of
arrears outstanding against the dealer or the period for which the return has
not been filed. If the arrears are paid or the return is furnished, as the case
may be, the tax clearance certificate shall be granted to the dealer, which
shall be in Form C‑IV.
(c) The
tax clearance certificate granted under this rule shall ordinarily be valid for
a period of one year from the date of its issue or for such lesser period as
may be specified in the certificate.
(3) The
copy of the tax clearance certificate marked "Original" shall be handed over to the applicant, and the copy marked "Duplicate" shall
be retained in the concerned circle.
(4) A
register in Form VR‑VI shall be maintained in each circle and the details
of each application referred to in sub‑rule (1) shall be entered in the
said register.
(5) If
any contract is awarded to the contractor on the basis of such Tax Clearance
Certificate, the applicant shall inform the circle in charge within seven days
of award of the contract.
31. Forfeiture
of tax collected in violation of the Ordinance
(1) The
authority referred to in rule 62 shall, in the matter of a proceeding under sub‑section
(2) of section 44, serve upon any person or a registered dealer proceeded
against a notice in Form N‑X, fixing a date of hearing which shall in no
case be less than fifteen days from the date of issue of such notice.
(2) Where
an order for forfeiture is passed under section 44, the Commissioner shall
cause a notice to be published in more than one widely circulated newspaper
containing the following details:
(a) The
name of the dealer or person, as the case may be, from whom the amount
illegally collected has been forfeited;
(b) The
period during which the amount was illegally collected;
(c) The
amount forfeited; and
(d) Any
other information that maybe deemed fit in the facts and circumstances of the
case.
(3) The
person from whom the amount so forfeited was collected shall apply to the
Commissioner in Form A‑V for the refund of the amount forfeited.
The authority referred to in rule 62
shall, in the matter of a proceeding under sub‑section (1) of section 47,
serve upon any person or a registered dealer, a notice in Form N‑XI.
(1) Every
dealer or person required by sub‑section (1) of section 52 to maintain
accounts shall keep accounts of stock, purchases, sales, receipts and
dispatches in such a manner so as to give information
(a) in
respect of sales or purchases within the State of Bihar of different classes of goods liable to tax at different rates of tax;
(b) in
respect of sales or purchases in the course of inter‑State trade or
commerce;
(c) in
respect of sales or purchases in the course of import into or export out of the
territory of India;
(d) in
respect of goods received or dispatched by him other than by way of sale either
from or to within the State or from or to outside the State.
(2) Every
dealer, other than a dealer paying tax under section 15, required to maintain accounts
under section 52 shall, in addition to the accounts required to be maintained
under sub‑rule (1), with a view to give information regarding his
transactions, also maintain, monthwise:
(a) separate
accounts of purchases or receipts of goods liable to tax at different rates:
(i) from
outside the State, showing therein the name and address of the consignor, his
Taxpayer Identification Number in the respective State, his registration number
under the Central Sales Tax Act, 1956, if any, the invoice number or document
evidencing receipt of goods and the date thereof and the purchase price of the
goods;
(ii) from
within the State of Bihar, showing therein the name and address of the
consignor, his Taxpayer Identification Number, if any, the tax invoice, the
retail invoice number or the document evidencing receipt of goods, as the case
may be, and the date thereof and the purchase price of the goods and the tax,
if any, charged thereon.
(b) separate
accounts of sales or dispatches of goods liable to tax at different rates:
(i) to
outside the State, showing therein the name and address of the consignee, his
Taxpayer Identification Number, if any, his registration number under the
Central Sales Tax Act, 1956, if any, the invoice number or the document evidencing
dispatch of goods, the date thereof and the sale price of the goods;
(ii) to
within the State of Bihar, showing therein the name and address of the
consignee, Taxpayer Identification Number, if any, the tax invoice or the
retail invoice number or the document evidencing dispatch of goods, as the case
may be, and the date thereof the sale price of the goods and the tax, if any,
charged thereon.
(3) Every
dealer mentioned in sub‑rule (2) shall also maintain a separate Value
Added Tax Register in Form VR‑VII.
(4) Every
dealer who is a manufacturer shall, in addition to the accounts and register
required to be maintained under sub‑rules (1), (2) and (3), also maintain
monthwise, separate accounts in respect of:
(i) quantity
of opening stock, receipts, issue and closing stock of different inputs
received;
(ii) quantity
of opening stock, production, sales or dispatches and closing stock of
different finished goods.
(5) Every
dealer or person required by sub‑section (1) of section 52 to maintain
accounts and whose Gross Turnover exceeds rupees forty lacs shall get his
accounts audited under section 54 of the Ordinance and shall file along with
the annual return:
(i) a
tax audit report in Form TAR‑I;
(ii) a
copy of the audited income statement in Form TAR‑II, in a case where such
income statement is either prepared or required to be prepared under any law
for the time being in force, in respect of his business in the State of Bihar;
(iii) a
copy of the audited balance sheet in Form TAR‑III, in a case where such
balance sheet is either prepared or required to be prepared under any law for
the time being in force, in respect of his business in the State of Bihar; and
(iv) a
detailed flow of goods in Form TAR‑IV, in a case where an income
statement or a balance sheet is not required to be prepared under any law for
the time being in force, in respect of his business in the State of Bihar.
(6) Every
dealer paying tax under section 15 shall prepare, and file along with the annual
return, a trading and profit and loss account in Form TAR‑V.
(7) Every
dealer claiming input tax credit on account of capital goods shall maintain a
register of such goods containing the following particulars:
(i) Location
of the capital goods;
(ii) Date
of purchase of the capital goods and such particulars regarding the purchase as
the persons or dealers from whom such goods are purchased, details of bill or
invoice relating to such capital goods;
(iii) Quantity
of the capital goods;
(iv) Cost
of purchase of the capital goods.
(8) (a) The retail invoice under sub‑section (4) of section 53 shall be issued to the . purchaser if the value of the transaction exceeds Rs. 200/‑.
(b) The
retail invoice mentioned in clause (a) shall be serially numbered and shall
contain the following details
(i) Name
and style of the business of the selling dealer;
(ii) Taxpayer
Identification Number of the selling dealer;
(iii) Nature
of purchaser (whether consumer or a dealer not registered under the Ordinance);
(iv) Date
of issue;
(v) Description
of goods, their quantity and value; (vi) Tax, if separately charged;
(vii) Signature
of the person issuing the retail invoice.
(9) Every
dealer referred to in sub‑section (1) of section 53 shall preserve all
books of accounts including tax invoices, retail invoices, debit notes and
credit notes until the expiry of six years after the end of the year to which
they relate or, in the case of a dispute, till the final disposal of the
proceedings relating to the dispute, whichever is later.
34. Credit
Note and Debit Note
(1) The
credit note under clause (a) of sub‑section (9) of section 53 shall
contain the following particulars
(a) The
serial number and date of the Credit Note;
(b) Name
and style of the business of the selling dealer and his Taxpayer Identification
Number;
(c) Name
and style of the business of the purchasing dealer and his Taxpayer
Identification Number;
(d) In
case of goods returned subsequent to sales thereof
(i) the
serial number and date of the Tax Invoice issued in respect of which the
purchasing dealer has returned the goods;
(ii) the
description, quantity and value of the goods returned;
(e) In
case of a transaction other than that specified in clause (d)the reason
necessitating issuance of the credit note and details thereof;
(f) Signature
and the status of the person issuing the credit note.
(2) The
debit note under clause (b) of sub‑section (9) of section 53 shall
contain the following particulars
(a) The
serial number and date of the Debit Note;
(b) Name
and style of the business of the selling dealer and his Taxpayer Identification
Number;
(c) Name
and style of the business of the purchasing dealer and his Taxpayer
Identification Number;
(d) The
serial number and date of the Tax
Invoice issued in respect of which
the Debit Note is being issued;
(e) The
description, quantity and value of the goods in respect of which the Debit Note
is being issued;
(f) Reasons
for issuance of such Debit Note;
(g) Signature
and the status of the person issuing the debit note.
35. Inspection, Search and
Seizure
(1) When
any accounts, registers or documents are inspected or examined by any authority
or Inspector appointed under section 10, or any officer empowered under section
86, such officer, authority or inspector shall affix his signature and official
seal at one or more places thereon.
(2) Where
any authority or an Inspector appointed under section 10 or any officer
empowered under section 86, conducts a search under sub‑section (3) of
section 56 or, as the case may be, a seizure of goods under sub‑section
(4) of section 56, he shall, so far as applicable, follow the
procedure prescribed in the Code of Criminal Procedure, 1973 (Act 2 of 1974):
PROVIDED that a list of all the goods
seized shall be prepared by the authority specified in sub‑rule (1) and
be signed by the said authority, the dealer or the person in‑charge of
the goods or the person incharge of the premises, and not less than two
witnesses.
(3) When
any accounts, registers or documents of a dealer seized by any authority
appointed under section 10 or any officer empowered under section 86, have to
be returned to the dealer, such return may be made after taking such extracts
there from as may be considered necessary. The authority making the return
shall affix its signature and official seal on such accounts, registers or
documents and the dealer shall give a receipt, in acknowledgment, which shall
mention the number and particulars of the places where the signature and the
seal have been affixed on the accounts, register or documents returned to him.
(4) The
Commissioner may, by an order in writing, empower any officer, ordinarily riot
below the rank of a Deputy Commissioner, to authorise the conduct of any inspection,
search or seizure.
(5) The
authority empowered under sub‑rule (4) shall examine the information
available and after such further enquiry, as may be deemed fit, and upon being
satisfied that it is in the interest of revenue so to do, issue the letter of
authorization.
36. Auction
of Seized Goods and Release of Security
(1) Goods
which are seized under sub‑section (3) of section 56 and which are not
released owing to failure to furnish security or to pay the penalty imposed
under clause (b) of sub‑section (4) of section 56 within the time allowed
shall be sold in public auction after following the procedure as indicated
below:
(2) (a)
The step for public auction shall
be taken by the circle incharge, who shall cause to be published on the notice
board of his office, a list of the goods seized and intended for sale with a
notice under his signature, specifying the place where, and the day and time at
which, the seized goods are to be sold and display copies of such lists and
notices at more than one public place near the place where the goods were
seized. Normally a notice of not less than ten days shall be given before the
auction is conducted; but this condition may be waived in case of goods of
perishable nature.
(b) Intending
bidders shall deposit as earnest money a sum equal to ten per centum of the
estimated value of goods;
(c) At
the appointed day and time, the goods shall be put up in one or more lots, as
the officer conducting the auction sale may consider desirable, and shall be
knocked down in favour of the highest bidder subject to confirmation of the
sale by the circle in charge conducting auction or an officer subordinate to
the said circle in charge;
(d) The
auction purchaser shall pay the sale value of the goods in cash immediately
after the sale and he will not be permitted to carry away any part of the goods
until the sale has been confirmed by the authority specified in clause (a) and
full value has been paid by him. If the successful bidder fails to deposit the
purchase money in full, the earnest money deposited by him shall stand
forfeited to the State Government. The earnest money deposited by the
unsuccessful bidders shall be refunded to them after the auction is over;
(e) If
the order imposing penalty is either stayed or reversed in appeal or revision,
the goods seized shall be released forthwith. If the goods are sold before such
an order and any sum received as sale proceeds on account of auction sale of
such seized goods has been appropriated towards penalty imposed, the sum so
appropriated shall be refunded to the owner of the goods in the manner
specified in rule 43;
(f) Any
amount of sale proceeds in excess of the amount appropriated towards penalty
shall be refunded to the owner of the goods in the manner specified in rule 43;
the release of security deposited under clause (c) of sub‑section (4) of
section 56 and refund thereof shall also be in the manner specified in rule 43.
37. Notice
for cross‑checking and verification of transactions
If the authority referred to in rule
62 is in possession of any information regarding sales, purchases, transfers of
goods or payments or receipts relating thereto in connection with a dealer he
shall, by a notice in Form N‑XII, require any person related in any manner
to any of the aforesaid transactions to furnish such information as is deemed
fit.
For the purposes of section 58, the
authority specified in rule 62 may
(a) direct,
by notice in Form N‑XIII, any dealer to keep his books of accounts ready
for verification. Such verification may be made either at his place of business
or the dealer may be directed to produce the same on the date and time
specified in this behalf;
(b) require
a dealer to furnish information in Form RT‑VIII in respect of his
business;
(c) by
notice in Form N‑XIV, require a dealer or any public utility or any
financial institution including banking company to furnish such information as
may be required by the notice.
Explanation : For the purposes
of this rule, the expression "public utility" shall include any
institution which provides public utility by way of any work or project useful
to members of the public at large such as a municipal body, gram panchayat,
District Board, Electricity Board, State Transport Corporation, etc.
(1) Every
person required by sub‑section (1) of section 59 to furnish information
shall, within one month of the appointed date, furnish the following
certificate to the concerned circle incharge of every circle within whose
jurisdiction his place of business is located:
CERTIFICATE
To,
Circle
Incharge ___________________ Circle
Certified that the business operations of M/s
___________________________________(Name and style of the person/firm
furnishing the certificate) are conducted at the following places:
|
Sr No. |
Complete
address of the place of business |
Name and address
o the owner of the premises
mentioned in column (2) |
|
(1) |
(2) |
(3) |
|
|
|
|
Further certified that the above
information is true and correct to the best of my knowledge and belief and that
no place has been omitted from the above list and that I am authorised to sign
this certificate.
Place ____________ Signature
............................................
Date ____________ Designation
of the person ....................
signing the certificate
(2) If
any change takes place in any of the particulars mentioned in the certificate
furnished under sub‑rule (1), a fresh certificate, incorporating such
changes, shall be furnished to the authority specified in sub‑rule (1)
within seven days of such change.
(3) For
the purpose of sub‑section (2) of section 59, any clearing, forwarding or
booking agent or a person engaged in the business of transporting goods shall
maintain a register in Form VR‑VIII.
(1) Where
the State Government decides to set up a check‑post, under section 60 at
any place in this State, the location of such check‑post shall be
notified in the official Gazette. When a check‑post is set up on a
thoroughfare or road, barrier may be erected, across the road or thoroughfare,
in the Form of a contrivance to enable traffic being intercepted, detained and
searched.
(2) No
person shall transport across or beyond a check‑post to any place outside
the State of Bihar any goods notified under section 60 exceeding such quantity
or value as may be specified in the notification, except after applying for
grant of permission in Form D‑VII in triplicate, before the appropriate
authority or officer authorised by the State Government in this behalf.
(3) Upon
receipt of such application, the said authority or officer, on being satisfied
about the particulars furnished, shall grant his permission by countersigning
the declarations and seal them with his official seal; two copies of the
permission shall be returned to the person filing it after endorsing on one of
these copies the particulars of the authority or officer to whom it shall be
surrendered.
(4) The
driver of the vehicle carrying the goods or the person in charge of the goods
shall produce the countersigned permission, for inspection and checking at any
other check post, which may fall in the route, and shall surrender one copy
thereof to the authority or officer to whom he has been directed under sub‑rule
(3) to surrender it.
(1) No
person shall transport any consignment of goods referred to under sub‑section
(1) of section 61, exceeding such quantity or value, as may be specified in the
notification, except in accordance with the following conditions, namely:
(a) If
any such consignment is to be transported by or on behalf of a dealer, within
the State, he shall issue a declaration in Form D‑VIII supported by an
invoice, cash memo or bill in the case of movement is as a result of sale or a
challan in case the movement is otherwise than as a result of sale in respect
of goods which is being transported or is otherwise in transit or in transit
storage and produce such cash memo or bill and produce such invoice or cash
memo or bill or challan, as the case may be, with aforesaid Form of declaration
on demand before the authority specified in rule 62.
(b) In
case of goods being imported from any other State, by or on behalf of a dealer
who is in possession of a valid certificate of registration, the person
transporting the goods or the dealer, as the case may be, shall carry a
declaration in Form D‑IX supported by a bill or cash memo in case the
movement is as a result of sale or a challan in case the movement is otherwise
than as a result of sale in respect of goods which is being transported or is
other‑wise in transit or in transit storage and produce such bill or cash
memo or challan, as the case may be, along with the aforesaid Form of
declaration on demand before the authority specified in rule 62.
(c) In
case of goods being exported from the State to any other State, by or on behalf
a dealer, the person transporting the goods or the dealer, as the case may be,
shall carry a declaration in Form DA supported by a bill or cash memo in case
the movement as a result of sale or a challan in case the movement is otherwise
than as a result of sale in respect of goods which is being transported or is
otherwise in transit or in transit storage and produce such bill or cash memo
or challan, as the case may be, along with the aforesaid Form of declaration on
demand before the authority specified in rule 62.
(2) Where
the consignment is to be transported from any railway station, steamer station,
air‑port or post office the dealer shall endorse the serial number of the
declaration in Form D‑VIII or Form D‑IX, as the case may be, on the
railway receipt or other document required for the purpose of obtaining
delivery of the consignment and shall also sign the said Form and present the
duplicate copy of the Form so filed along with the railway receipt or other
document to be furnished for obtaining delivery of the consignment and
subsequent to delivery of consignment from any railway station, steamer
station, air‑port or post office, the consignment shall thereafter be
transported accompanied with the original copy of the said Form without undue
restriction, except for normal checking and inspection enroute, after which the
original copy shall be furnished to the appropriate authority and a receipt
shall be obtained for the same.
(3) Registered
dealers shall get the declaration specified in clause (b) of sub‑rule (1)
printed and shall issue such Forms from a bound book, containing 25 leaves in
triplicate, duly authenticated by the authority specified in rule 62 and such
Forms shall bear printed serial number:
PROVIDED that new Form shall not be
authenticated in respect of any dealer until he has rendered satisfactory
account of old Forms authenticated in respect of him:
PROVIDED FURTHER that if, for reasons
to be recorded in writing, the specified authority is satisfied that the
applicant for declarations specified in clause (b) of sub‑rule (1) has
defaulted in furnishing any return or statement or revised return or has failed
to deposit any tax or interest due, the specified authority shall withhold
authentication of such Forms until such time as the applicant furnishes such
returns or statements or deposits such tax or interest or penalty, as the case
may be.
(4) Registered
dealers shall get the declaration specified in clause (a) and clause (c) of sub‑rule
(1) printed and shall issue such Forms from a bound book containing 25 leaves
in triplicate and such Forms shall bear printed serial number.
(5) Before
furnishing declaration specified in sub‑rule (1) or (2) to the purchasing
dealer or the selling dealer, as the case may be, or to any person authorized
by him in his behalf, shall fill in all required particulars in the Form and
shall also affix his signature in the space provided in the Form for this
purpose. Thereafter, the counterfoil. of the Form shall be retained by the
issuing dealer and the other two portions marked 'Original' and 'Duplicate'
shall be made over by him to the dealer to whom the Form is issued.
(6) The
issuing dealer shall also maintain, serially and chronologically, a complete
account in Register VR‑IX in respect of all Forms of declarations printed
or received after being duly authenticated and used by him and also file a
statement of all forms of declarations in form D‑IX and D‑X used by
him during the quarter along with the quarterly statement required to be
furnished under sub‑section (2) of section 24.
(7) Any
unused Form authenticated under sub‑rule (3) and remaining in stock with
a registered dealer on the cancellation of the certificate of registration shall
be surrendered by him to the appropriate authority.
(8) Every
such Form obtained from the appropriate authority after being duly
authenticated shall be kept by the registered dealer in safe‑custody and
he shall be personally responsible for the loss, destruction or theft of any
such Form.
(9) Where
any blank or duly completed Form duly authenticated under sub‑rule (3),
is lost while it is in the custody of either the consignor or the consignee or
in the course of transit, the dealer in respect of whom such form has been
authenticated shall furnish in respect of every such Form lost, an indemnity
bond in Form B‑II to the authority from whom such Form was obtained.
(10) Notwithstanding
anything contained in these rules, the Commissioner on application made by a
registered dealer who is a public sector undertaking or a public limited
company or such private limited company or firm whose annual gross turnover
exceeds rupees five crores, may by an order in writing and subject to such
conditions and restrictions exempt such registered dealer from the use of
declarations specified in clause (a), (b) or (c) of sub‑rule (1) required
for movement of consignment of goods.
Explanation: For the
purposes of this rule, the expression "appropriate authority" shall mean,
the circle incharge or officer incharge of a check post.
42. Restriction
on the power of the authority or officer authorized under section 60 and section 61
(1) The
authority or officer authorized by the State Government under section 60 or
section 61 to intercept, detain and search any road vehicle, river craft or any
load carried by person shall not detain any such road vehicle, river craft or
person beyond the reasonable length of time necessary for satisfying that such
vehicle, craft or person is not being used for evasion of the tax payable under
the Ordinance.
(2) Where,
in the opinion of the said authority or officer, a search of the road vehicle
or river craft is necessary such search shall, as far as practicable, be
conducted with due regard to the convenience of the person transporting the
goods and without causing avoidable dislocation.
(1) For
the purposes of section 68 the following shall be the prescribed authority
(a) Circle
Incharge, if the amount to be refunded does not exceed Rs.50,000/‑/ and
(b) the
Joint Commissioner, if the amount to be refunded exceeds Rs.50,000/‑.
(2) An
application from a person for refund of excess tax paid shall be made to the
authority specified in sub‑rule (1) in Form A‑VIII and shall clearly
specify the grounds upon which the refund is claimed.
(3) The
authority specified in sub‑rule (1) shall
(i) in
the case of refund by adjustment against any amount payable by the dealer for
any other period, issue a refund adjustment order in Form C‑V accompanied
by a challan for adjustment. A copy of the Refund adjustment order shall also
be forwarded simultaneously to the treasury officer or the bank concerned, as
the case may be; and
(ii) in
the case of refund in cash, issue a refund payment order in Form C‑VI and
shall cause it to be delivered for encashment to the dealer or his manager, if
any, declared under section 22. A copy of the Refund Payment order shall also
be forwarded simultaneously to the treasury officer or the bank concerned, as
the case may be.
(1) For
the purpose of section 69, an application for provisional refund shall be in
Form A‑IX
(2) If
the Circle Incharge, after proper scrutiny of the return furnished by the
dealer and after examining the evidences produced, is satisfied about the
genuineness of the claim he shall issue the provisional refund payment order or
the refund adjustment order, in Form C‑VI or C‑V, as the case may
be. A copy of such order shall also be forwarded simultaneously to the treasury
officer or the bank concerned, as the case may be.
45. Memorandum
of Appeal and Revision
(1) Every
appeal or application for revision shall be in writing and shall
(a) specify
the name and address of the appellant/applicant;
(b) specify
the date of order against which it is made;
(c) specify
the date on which order was communicated to the appellant or applicant;
(d) contain
a clear statement of facts;
(e) specify
the grounds on which appeal or revision is preferred without any argument or narration
and numbered consecutively;
(f) state
precisely the relief prayed for; and
(g) be
signed and verified by the appellant or applicant or an agent duly authorized
by him in writing in this behalf in the following Form, namely:
I_________________________ the
appellant/ applicant named in the above memorandum of appeal/ application for
revision do hereby declare that what is stated therein is true to the best of
my knowledge and belief.
Signature
__________________
(2) The
memorandum of appeal shall be accompanied by:
(i) A
certified copy of the impugned order; and
(ii) A
copy of the challan in Form CH‑I in proof of the payment of the amount of
tax in accordance with the provisions of sub‑section (2) of section 72;
(3) An
appeal against an order of assessment or against an order imposing penalty
shall be in Form A‑VI.
(4) An
application for revision shall be in Form A‑VII and shall be presented
within ninety days from the date of the order against which it is filed.
(5) The
memorandum of appeal or application for revision shall be in duplicate and
shall be presented to the appellate or revisional authority either by hand or
by registered post.
(6) (a) The memorandum of appeal shall be
presented by the appellant or by his agent in the office of the Appellate
Authority.
(b) The
application for revision shall be presented by the applicant or by his agent to
the Registry of the Tribunal during office hours at the Tribunal's headquarters
or sent to the Tribunal by registered post.
46. Disposal
of appeal or application for revision
(1) If
a memorandum of appeal or an application for revision does not comply with all
the requirements of rule 45, the appellate or revisional authority may reject
it summarily:
PROVIDED
that no appeal or application for revision shall be summarily rejected under this sub‑rule
unless the appellant or applicant has been given a reasonable opportunity to
amend the memorandum or application so as to bring it into conformity with all
the requirements of rule 45.
(2) An
appeal or application for revision may
be summarily rejected on other reasonable
grounds after giving the appellant or applicant a reasonable opportunity of
being heard.
(3) The
Appellate Authority or revisional authority, as the case may be, shall,. ordinarily
within thirty days of the presentation of the appeal or revision, either admit
or reject it after proper examination of the impugned order and/or the record
relating to such order:
PROVIDED that no order rejecting the
appeal or the revision, as the case may be, shall be passed without giving the
appellant or the applicant a reasonable opportunity of being heard.
(4) (i)
If an appellant intends to pray
for stay of recovery of the disputed amount of tax, penalty or interest arising
out of an order appealed against, or sought to be revised, as the case may be,
he shall make a stay petition containing, inter‑alia, substance of facts
leading to the exact amount of tax, penalty or interest sought to be stayed and
the exact amount of tax, penalty or interest disputed, payment of tax before
and after the said order and reasons in brief for seeking stay, and the stay
petition shall be presented along with the memorandum of appeal under rule 45.
(ii) Where
a stay petition has been presented by an appellant along with the memorandum of
appeal or along with application for revision before the appellate authority or
the revisional authority, as the case may be, and such appeal or revision has
been entertained, he shall, after giving such appellant a reasonable
opportunity of being heard, dispose of such stay petition within one month from
the date of presentation of such petition.
(iii) The
appellate or the revisional authority, as the case may be, may, in his
discretion by an order in writing, stay realisation of the amount of tax or
interest, part or whole, as the case may be, in dispute, on such terms and
conditions as he may deem fit and proper in the facts and circumstances of the
case.
(iv) If
the realisation of the amount of tax, penalty or interest is stayed by the
appellate authority subject to payment of such amount of tax penalty or
interest, or furnishing security for securing the payment of the amount of tax,
penalty or interest in dispute, as the case may be, specified in the order
referred to in clause (i), the appellant shall pay such amount of tax, penalty
or interest, or furnish such security, by the date specified in such order.
(v) Where
an appellant fails to pay any amount of tax or interest in dispute which he is required
to pay according to the order referred to in sub‑clause (iv) by the date
specified therein or such other date as may be allowed by the appellate
authority, such order staying realization of the amount of tax, or interest, as
the case may be, shall stand automatically vacated after the expiry of the date
specified in the order or such other date as may be allowed by the appellate
authority.
(5) Where
an appeal or application for revision is admitted for hearing on merit the
appellate or revisional authority shall, after giving the parties concerned a
reasonable opportunity of being heard, fix a date for passing the final order
on the appeal or application for revision, as the case may be, if the order is
not passed on the date of hearing.
For the purposes of sub‑section
(1) of section 74, the Commissioner may require any dealer, by notice in Form N‑XV,
to produce or cause to be produced before him such documents, accounts or other
evidence which may be deemed fit.
(1) When
any authority appointed under section 10 reviews under section 76 any order
passed under the Ordinance it shall record reasons for doing so.
(2) Save
with the previous sanction of the Commissioner or an authority specially
authorized by him in this behalf no authority appointed under section 10, other
than the Commissioner, shall review any such order except before the expiry of
twenty‑four months from the date of passing of the order which is sought
to be reviewed.
(3) Save
with the previous sanction of the Commissioner or an authority specifically
authorized by him in this behalf, no authority appointed under section 10,
other than the Commissioner, shall review any order, which has been passed by
any of its predecessors in office.
49. Determination
of disputed questions by Commissioner
No question under section 77 shall be
entertained by the Commissioner unless it is accompanied by an affidavit, sworn
by the applicant, to the effect that the question has not arisen after the
commencement of any proceeding under section 27, 28, 29, 30, 31, 32, 33, 72, 73
or 76.
(1) Notices
under the Ordinance or these rules may be served by any of the following
methods, namely
(a) by
delivering or tendering a copy of the notice
to the addressee or any adult male member or his family residing with
him or to his manager, if any, declared under section 22; or
(b) by
post or by speed post; or
(c) by
such courier services as are approved by the Commissioner or the Joint Commissioner
(Administration) incharge of the concerned division; or
(d) by
fax or by electronic mail service:
PROVIDED that if upon an attempt
having been made to serve any such
notice by any of the above
mentioned methods, the authority under whose orders the notice was issued is
satisfied that the addressee is keeping out of the way for the purpose of
avoiding service, or that for any other reason the notice cannot be served by
any of the above mentioned methods, the said authority shall order the service
of the notice by affixing a copy thereof on some conspicuous part of the
addressee's office or the building in which his office is locate or where he
normally resides, or upon some conspicuous part or any place of business,
office or residence last notified by him and such service shall be as if it has
been served on the addressee personally or by publication of such notice in any
daily newspaper.
(2) A
notice under sub‑section (4) of section 56 may be served upon the dealer,
or the person for the time being incharge of goods or the person for the time
being incharge of the vehicle on which the goods are loaded by delivering a
copy of the notice to such person or in case of refusal to receive notice, by
affixation of such notice either on some conspicuous part of his office or
residence or on the vehicle on which goods were being transported.
(3) When
the serving officer delivers or tenders a copy of the notice to the addressee
personally or to his manager or other person on his behalf, he shall
require the signature of the person to whom the copy is so delivered or
tendered to an acknowledgement of the service endorsed on the original notice.
When the notice is served by affixing a copy thereof in accordance with proviso
to sub‑rule (1), the serving office shall return the original to the
authority, under whose order the notice was served, with report endorsed
thereon or annexed thereto stating that he so affixed the copy, the
circumstances under which he did so and the name and address of the person, if
any, by whom the addressee's office or the building in which his office is or
was located or his place of business or residence was identified and in whose
presence the copy was affixed. The serving officer shall also require the
signature or thumb impression of the person identifying the addressee's office
or building or place of business or residence to his report.
(4) When
service is made by post, the service shall be deemed to be effected by properly
addressing, pre‑paying and posting by registered post or speed post, the
notice, and, unless the contrary is proved, the service shall be deemed to have
been effected within fifteen days of issue of such notice.
(5) The
authority under whose orders the notice was issued shall, if it is satisfied
from the report of the messenger or the postal acknowledgement or by taking
such evidence as he deems proper that the notice has not been properly served,
he may, after recording an order to that effect direct the issue of a fresh
notice:
PROVIDED that if once a notice has
been served validly under the provisions of these rules no further notice shall
be required to be served afresh during the course of the said proceeding and it
shall be duty of the person upon whom the notice has been served to inquire
about the order passed or fresh dates fixed, as the case may be, in this
regard.
51. Manner
of furnishing security under the Ordinance
The security required to be furnished
under section 21 and clause (c) of sub‑section (4) of section 56 of the Ordinance
may be in any of the following form, namely
(a) Cash
deposit in the Government Treasury under the head "040‑Sales Tax
Receipts"
(b) Post
office saving bank account, the account
being pledged to the concerned Circle Incharge;
(c) Bank
guarantee from a Scheduled Bank agreeing to pay to the State Government on
demand the amount of security;
(d) Personal
bond with two sureties, acceptable to the authority; the bond shall be in Form
B‑II;
(e) Government
securities for the amount fixed, the security having been
deposited with the authority who directs furnishing of security:
PROVIDED that the concerned circle
incharge, for reasons to be recorded in writing, may direct a person to furnish
security in a particular mode.
52. Manner
of refund of security
(1) If
the certificate of registration granted under section 19 is cancelled or if the
penalty imposed under clause (b) of sub‑section (4) of section 56 is
either deposited or stayed or quashed by the competent authority, the dealer or
the person whose registration has been cancelled or upon whom the penalty was
imposed, as the case may be, shall apply to the concerned Circle Incharge for
refund of the security furnished.
(2) If
the concerned Circle Incharge is satisfied about the bona fide of the application
under sub‑rule (1) he shall refund the amount of security furnished if
such security is not required for the purposes for which it was furnished:
PROVIDED that if the applicant has any
other unpaid liability under the earlier law or the Ordinance the security
shall first be applied towards adjustment of such liability and only the amount
remaining after such adjustment, if any, shall be refunded.
For the purposes of section 83, the Commissioner
may authorize any authority or officer appointed under section 10 to
investigate, either generally or in respect of a particular case or class of
cases, all or any of the offences punishable under the Ordinance.
54. Appearance
before Taxation Authorities
(1) An
accountant may appear on behalf of any person before the Tribunal or any
authority appointed under section 10 provided he is a Chartered Accountant
under the Chartered Accountants Act, 1949 (Act XXXVIII of 1949).
(2) A
Company Secretary may appear on behalf of any person before the Tribunal or any
authority appointed under section 10 provided he is a Company Secretary under
the Company Secretaries Act, 1980 (Act 56 of 1980).
(3) A
sales tax practitioner representing any person before the Tribunal or any
authority appointed under section 10 shall be
(a) a
person who possesses a graduate degree in Commerce or Economics conferred by
any Indian University incorporated by any law for the time being in force or
any foreign University duly approved by the State Government or who possesses
such other qualification as may be recognized by the State Government in this
behalf.
(b) a
former gazetted employee of the State Government with a minimum of ten years of
service in the Commercial Taxes Department.
(4) No
sales tax practitioner shall be entitled to appear on behalf of any person
before any authority appointed under section 10 unless his name stands enrolled
in that behalf in a register in Form VR‑X maintained by the Commissioner.
(5) An
application for enrolment for the purpose of sub‑rule (4) shall be made
in Form A‑X to the Commissioner.
(6) On
receipt of an application under sub‑rule (4), the Commissioner shall, if
he is satisfied about the bona fide and antecedents of the application register
his name as an enrolled sales tax practitioner and shall grant to the applicant
a certificate to that effect.
(7) If
any person specified in sub‑rule (3) is found by the Commissioner to have
been guilty of misconduct in any proceeding before the Tribunal or any
authority appointed under section 10, the Commissioner may, by an order in
writing, direct that such person shall be debarred from appearing before the
Tribunal or any authority appointed
under section 10 and make necessary endorsements in the register in Form VR‑X,
wherever necessary:
PROVIDED that
(a) no
such order shall be passed by the Commissioner, without giving the person
concerned a reasonable opportunity of being heard;
(b) the
person concerned may, within one month of the passing of the order by the
Commissioner, appeal to the Tribunal against such order; and
(c) the
Commissioner shall modify the register in Form VR‑X if the Tribunal sets
aside‑the order passed by the Commissioner.
(8) The
particulars contained in register in Form VR‑X may from time to time, be
amended by the Commissioner, if and when necessary.
(9) An
authorization to a sales tax practitioner for appearing on behalf of any person
before the Tribunal or any authority appointed under section 10 shall be in
Form C‑VII. Such authorization shall be valid only in respect of the
proceeding for which or in the course of which it has been given.
(1) For
the purposes of section 92, every circle incharge shall, within first two
months of each financial year, prepare a list of such dues in Form VR‑XI
which in his opinion have become unrecoverable and forward the same to the
Joint Commissioner (Administration) incharge of the Division.
(2) The
joint Commissioner (Administration) incharge of the Division shall record his
opinion on each entry in the list and forward the same to the Commissioner.
(3) Upon
being satisfied about the unreliability of such of the dues entered in Form VR‑XI,
the Commissioner shall proceed to obtain necessary orders of the State
Government in this regard.
56. Declaration
of Opening Stock
(1) Every
dealer holding stock of any goods on the appointed date shall furnish to the
authority specified in rule 62 details of such stock in Form D‑II within
45 days of the appointed date.
(2) If
a dealer required to furnish the declaration in Form D‑II fails to
furnish the details of opening stock as required under sub‑rule (1), he
shall not be entitled to input tax credit on the opening stock under clause (d)
of sub‑section (1) of section 16.
(1) Such
industrial units as are availing the benefit of exemption from payment of tax
on the sale of their finished products granted under clause (b) of sub‑section
(3) of section 7 of the earlier law and who have not availed of their full
entitlement shall be allowed to opt for deferment of their liability to pay tax
in terms of section 96 of the Ordinance. Such deferment shall be equivalent to
his unavailed entitlement.
(2) No
dealer eligible for deferment under sub‑rule (1) shall be allowed to
defer his tax liability under the Ordinance unless he applies, to the concerned
Circle Incharge, for the same in form A‑XII.
(3) Upon
receipt of such application the concerned Circle Incharge shall issue the
dealer a certificate in form C‑VIII.
(4) (a)
The amount of tax deferred under
sub‑rule (1) shall be paid in 5 equal installments payable by 31st March
every year commencing after the expiry of the year during which the unavailed
entitlement terminated.
(b) Where
after expiry of the period of deferment the deferred tax is not paid within the
time specified in clause (a), interest at the rate of one and half per centum
per month or part thereof shall be payable on such amount of default till the date
of its payment without prejudice to any action that may be taken for recovery
under the Ordinance.
Explanation : For the
purpose of this rule, the expression "unavailed entitlement" shall mean
the remaining period or the remaining monetary ceiling, whichever may be
.applicable, of exemption to which such unit would have been entitled on the
appointed date.
(1) Every
registered dealer shall, within one month of his registration under the
Ordinance cause to be exhibited at a conspicuous part of his place of his
business, in letters and figures not less than 2" x 2" in size, the
following particulars, namely
(a) full
name and style of the business,
(b) the
taxpayer identification number (TIN) allotted to him.
(2) If
any change takes place in the particulars specified under sub‑rule (1),
the changed particulars shall likewise be exhibited within thirty days of such
change.
59. Authentication
of Account Books
(1) The
authority specified under Rule 62 may, either at the time of conduct of audit
or inspection, authenticate any books of account or any other document
maintained or kept by the dealer.
(2) The
authority referred to in sub‑rule (1) shall append his signature along
with his office seal at one or more places in each of the books, documents or
accounts and record a certificate in the opening Form at the opening page
thereof
"Certified that this book/
document/ account contains ___to____ pages
and
I have put my signature along with the
official seal at page ____and_____”
Signature
_______________
Date ______ Designation
_____________
60. Copy
of certain orders to be sent to the dealer etc. by the assessing authority
A copy of the order passed under
sections 27,28,29,30,31,32,33 and under clause (b) of sub‑section 4 of
section 56 in respect of any dealer, any clearing or forwarding agent, a person
transporting goods or owner of a warehouse or godown or any other person shall
be sent to the concerned dealer, clearing or forwarding agent, person
transporting goods or owner of a warehouse or godown or the person, as the case
may be, by the authority who passes such order along with the relevant notice
of demand for payment of tax, interest or penalty, as the case may be.
61. Manner
of obtaining copy of certain orders by dealers
(1) Subject
to the provisions of section90, if any dealer or person requires a certified
copy of a document filed by him or of an order concerning him passed by any
authority appointed under section 10, he shall make an application to the
authority concerned. The application shall bear adhesive court‑fee stamp
of the value of rupees fifty for an ordinary copy and such stamps of the value
of rupees hundred for an urgent copy. In addition, a searching fee of rupees
five shall be levied in all cases except where the papers of which copies are
required have not been deposited in the record room of the said authority.
(2) On
receipt of the application, the said authority shall inform the applicant of
the amount of court‑fee stamp required, under the provisions of sub‑rule
(1), for the supply of the copy. After the requisite amount of court‑fee
stamps are furnished by the applicant, the said authority shall cause a
certified copy of the documents or order to be prepared and granted to the
applicant.
(3) The
following additional fee in the shape of
court fee stamp shall be
payable for the grant of copies, namely
Ordinary copy Urgent copy
(a) Copying
fee for every 150 words Rupees five Rupees tenor less of the order or document.
(b) Authentication
fee. Rupees five Rupees ten
(4) Notwithstanding
anything contained in sub‑rules (1), (2) and (3), an application for a
copy may also be made by registered post, in which case the applicant shall pay
an additional fee of rupees ten. In such case the application shall be
accompanied by a challan in Form CH‑I showing payment of the amount into
the Government Treasury.
62. Prescribed authority for the
purposes of certain sections of the Ordinance
The Circle incharge shall be the
Prescribed authority for the purposes of sections 15, 19, 20, 21, 22, 68, 69
and 70 and the Deputy Commissioner, the Assistant Commissioner and the
Commercial Taxes Officer shall be the Prescribed authority for the purposes of
sections 23, 24, 25, 27, 28, 29, 30, 31, 32, 33, 40, 41, 43, 44, 47, 48, 50,
53, 56, 57,58,59,60,61, 62,71,76 and 95 of the Ordinance. However, for the
purposes of section 29, the Commissioner shall be the prescribed authority for
initiating any proceeding against any judgment of the Tribunal.
(1) When
the Commissioner decides under section 85 to accept any sum from a dealer or
any other person charged with an offence under section 81 of the Ordinance by
way of composition of that offence, he shall issue an order directing the
dealer or other person, as the case may be, to deposit into the Government
Treasury, the amount of composition money by the date mentioned therein and to
produce before such authority as may be specified in the order a copy of the
receipted challan showing payment of such amount. A copy of the order shall be
sent simultaneously to the said authority and the Government Treasury.
(2) On
receipt of the order the dealer or person shall comply with all the terms
thereof failing which the order of composition shall stand cancelled.
The following fees shall be payable in
connection with proceeding under the Ordinance and other matters ancillaiy
or incidental thereto, namely
|
(a) |
Upon a memorandum of appeal against
an order of scrutiny under rule 21, calculated to the nearest rupee subject
to assessment reassessment, interest or penalty |
Two per centum of the amount in dispute
a maximum of one thousand rupees and a
minimum of one hundred rupees. |
|
(b) |
Upon an application for revision of
an or revisional order concerning an order of scrutiny under rule 21,
assessment, reassessment, interest or penalty. |
Two per centum of the amount in
dispute calculated to the nearest rupee subject to a maximum of two thousand
rupees and a minimum of two hundred rupees. |
|
(c) |
Upon an application for enrolment as
a sales tax practitioners. |
Two hundred rupees. |
|
(d) |
Upon an application for grant of a registration certificate. |
Fifty rupees. |
|
(e) |
Upon an application for grant of a duplicate copy of a registration certificate. |
One hundred rupee. |
|
(f) |
Upon a memorandum of appeal against an
order under section 47 or upon an application for revision other than an
application for review or upon any other miscellaneous petition or petition
for relief. |
Five rupees. |
|
(g) |
Upon an application for amendment of
a registration certificate. |
Ten rupees. |
|
(h) |
Upon an application for extension of
time limit for payment of tax, interest, penalty or fixed amount. |
Ten rupees. |
|
(i) |
Upon an application for adjournment
in a proceeding before any authority appointed under section 10. |
Five rupees. |
|
(l) |
Upon an application for compounding
of offences under the Ordinance or these rules: |
Fifty rupees. |
PROVIDED that no fee shall be payable
in respect of any application filed by or on behalf of any authority appointed under
section 10.
Explanation : In this rule, the
expression "amount in
dispute" means the amount which the dealer does not admit as being
payable by him.
65. Punishment for breach of
rules
Any person contravening any provision of
these rules shall be punishable with a penalty, which may be imposed by an
authority appointed under sub‑section (1) of section 10 after allowing
the person concerned an opportunity of being heard, not exceeding five thousand
rupees and where the contravention is a continuing one with a daily penalty of
a sum not exceeding rupees one hundred during the continuance of the
contravention.