CHATTISGARH VAT RULES 2006
1. Short title and commencement
(1) These rules may be called the
Chattisgarh Value Added Tax Rules, 2006.
(2) They shall come into force
from such date as the State Government may, by notification appoint.
(1) In these rules,
unless the context otherwise requires
(a) ‘Act’ means the Chattisgarh Value Added
Tax Act, 2005 (No. 2 of 2005)
(b) ‘Appellate
Authority’ means an appellate Deputy Commissioner or the
Tribunal;
(c) ‘Appropriate Commercial Tax Officer’ in
relation to a dealer means the Commercial Tax Officer of the circle in which
the dealer’s place of business is situated or if a dealer has more than one
place of business in the State, the Commercial Tax Officer of the circle in which
his principal place of business is situated;
(d) ‘Assessing Authority’ means an officer appointed under section 3 to whom
the Commissioner has delegated the powers of assessment, imposition of penalty and levy of interest under the Act;
(e) ‘Circle’ means the area comprised within
the local limits of the jurisdiction of a Commercial Tax Officer specified in
an order issued under sub-section (4) of
section 3;
(f) ‘Form’
means a form appended to these rules;
(g) ‘Government
Treasury’ in relation to a dealer -
(i)
having one place of business, means the treasury or
any sub-treasury within the district in which his place of business is
situated; and
(ii)
having more than one place of business, means the
treasury or any sub-treasury within the district in which his principal place
of business is situated;
(h) ‘Inspector’
means an inspector of Commercial Tax
appointed under Section 3 ;
(i) 'Inspecting Officer' means any officer
specified in clause (c) to (g) of sub-section (1) of section 3 to whom the Commissioner
has delegated his powers under section 57 ;
(j) ‘Registering Authority’ means the
appropriate Commercial Tax Officer or any officer appointed under section 3 to
whom the Commissioner has delegated his powers for the purposes of section 16
and 18;
(k) ‘Repealed Act’ means the Madhya Pradesh
General Sales Tax Act, 1958 (No. 2 of 1959) repealed by section 81 of Act No. 5 of 1995 and the
Chattisgarh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) repealed by the Act ;
(l) ‘Revisional Authority’ means the
commissioner or any other officer appointed under section 3 to whom the
commissioner has delegated the powers of revision under section 49 ;
(m) ‘Section’
means a section of the Act;
(n) 'Warehouse’
means any enclosure, building or vessel in which a dealer keeps his stock of
goods.
(2) All other words and expressions used
herein but not defined and defined in the Act shall have the meaning assigned
to them in the Act.
(1) Officers specified in clauses
(f) and (g) of sub-section (1) of section 3 shall be appointed by the
Commissioner.
(2) An Inspector of an area shall
be subordinate to the Assistant Commercial Tax Officer, and the Commercial Tax
Officer exercising jurisdiction therein. An Assistant Commercial Tax Officer
posted to assist a Commercial Tax Officer of an area shall be sub-ordinate to
such Commercial Tax Officer. The Commercial Tax Officer and the Assistant
Commercial Tax Officer shall in all matters arising within the area within
which he exercises jurisdiction, be sub-ordinate to the Assistant
Commissioner exercising jurisdiction
over such area.
(3) All Inspectors, Assistant
Commercial Tax Officers, Commercial Tax Officers and Assistant Commissioners
shall, in all matters arising within the area within which they exercise
jurisdiction, be sub-ordinate to the Appellate Deputy Commissioner and Deputy
Commissioner exercising jurisdiction over such area.
(4) The authorities specified in
clauses (b) to (g) of sub-section (1) of section 3 shall be subordinate to the
Additional Commissioner and the Additional Commissioner shall be sub-ordinate
to the Commissioner.
(5) The authorities specified in
clause (c) to (g) of sub-section (1) of Section 3, shall, in exercise of the
powers and in the discharge of their duties and functions under the provisions
of the Act or any rules made thereunder, follow such direction as the
Commissioner may issue from time to time.
4: Constitution of the Tribunal and its
functions –
(1) The
Tribunal shall consist of a Chairman and one Member to be appointed by the
State Government.
(2) (a) The Chairman of the Tribunal shall be
the person who is or has been a member of Higher Judicial Service in super time
scale or a serving or retired member of the Indian Administrative Service of
the Chattisgarh cadre, who has held the post of Principal Secretary or
equivalent in the Government of Chattisgarh at least for three years.
(b) The
Member of the tribunal shall be the person who has held the post of Additional
Commissioner Commercial Tax in Madhya Pradesh or Chattisgarh at least for three years.
(3) (a) The Chairman shall hold office as
such for a term of five years from the date on which he assumes charge or until
he attains the age of sixty five years whichever is earlier.
(b) The
Member shall hold office as such for a term of two years from the date on which
he assumes charge or until he attains the age of sixty two years, whichever is
earlier.
(4) The Chairman or Member of the Tribunal
may at any time tender his resignation from the post and such resignation shall
take effect from the date of acceptance by the State Government.
(5) The State Government may terminate before
the expiry of the tenure the appointment of the Chairman or Member of the
Tribunal, if the Chairman or 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 reason
of infirmity of mind or body; or
(d) is convicted of an offence involving moral
turpitude.
(6) The
head quarters of the Tribunal shall be at Raipur.
(7) The functions of the Tribunal may be
performed by any one of the Chairman / Member or the full bench. An appeal
against the order of the Commissioner shall be heard and decided either by the
Chairman or by a bench consisting of the Chairman and Member.
(8) In case Chairman/Member of the Tribunal
has a difference of opinion about any earlier judgement passed by a single
member then the case shall be referred to the full bench.
(9) The Tribunal shall, in consultation with
State Government for the purpose of regulating its procedure and disposal of
its business, make regulations consistent with the provisions of the Act and
the rules made thereunder.
(10) The salaries, allowances and other terms
and conditions of service of the Chairman and Member of Tribunal shall be such
as the State Government may, by order, specify but shall not be disadvantageous
from their previous service.
(11) (a)
The State Government shall determine the nature and category of the officers
and other employees required to assist the Tribunal in the discharge of its
function and provide the Tribunal such officers and other employees as it may
think fit.
(b) The officer and other employees of the
Tribunal shall discharge their functions under the general superintendence of
the Chairman.
(c) The salaries and allowances and
conditions of service of the officers and other employees of the Tribunal shall
be such as may be specified by the State Government."
(1) For
the purpose of sub-section (1) of section 4, the limit shall be,
(a) in relation to a dealer who imports
goods into the State of value not less than rupees one lac in any Rupees two lac. year.
(b) in relation to a dealer who manufactures
within the State any goods of value not less than rupees one lac Rupees two
lac. in any year
(c) in relation to a dealer not falling in
clauses (a) and (b) Rupees five lac.
(2) For
the purpose of clause (b) of sub-section (2) of section 9 the limit shall be
rupees ten lac.
6: Initiation of proceedings for determination of
liability
(1) The proceeding for
determination of liability of a dealer under sub -section (1) of section 5
shall be initiated by issue of notice in form1.
(2) The order determining the
liability of a dealer under sub-section (1) of section 5 shall be in form 2. A
copy of such order shall be served on the dealer within thirty days from the
date of passing that order.
7: Manner of
proving payment of tax by the contractor and the principal or the commission
agent
(1) A claim made by a contractor under
clause (b) of sub-section (1) of section 6 shall be supported by a declaration
in form 3 to be issued by the sub-contractor and shall be admitted in proof of
such claim.
(2) A claim made by a principal under
sub-clause (i) of clause (b) of
sub-section (2) of section 6 shall be supported by an adat patti or sale account issued by the commission agent
in accordance with the system prevalent in the market and shall be admitted in proof of such claim.
(3) A claim made by a commission agent under
sub-clause (ii) of clause (b) of sub-section (2) of section 6 shall be
supported by a declaration in form 4 issued by the principal and shall be
admitted as proof in support of such claim.
(1) Every registered dealer referred to in
sub-section(1) of section 10 desirous of making a lump sum payment by way of
composition in respect of the tax payable by him in relation to goods to be
supplied in the execution of works contract or contracts, shall within thirty
days of the commencement of the execution of works contract or contracts,
unless prevented by sufficient cause,
make an application in form 5 to appropriate Commercial Tax Officer.
(2) On receipt of the application the
appropriate Commercial Tax Officer shall verify the correctness of the
application and on being satisfied, shall by an order in writing grant
permission to the registered dealer to make lump sum payment by way of
composition and send a copy thereof to the registered dealer making the
application.
(3) The amount to be paid in lump sum by way
of composition shall be determined at the rate mentioned against each type of
contract specified below and shall be so determined at such rate on the total
monetary consideration received or receivable by the registered dealer in
respect of such works contract.
|
S.No. |
Type of Contract |
Rate at which lump sum shall be determined |
|
1. |
Civil works like construction of building bridges, roads, dams, barrages, canals, diversion excluding. (a) supply and installation of air-coolers or air-conditioners, air conditioning equipment: (b) supply and fitting of electrical goods and equipments: (c) fabrication and installation of elevators (lifts) and escalators: |
2 Per cent |
|
2. |
Fabrication and installation of plant and machinery. |
3 Per cent |
|
3. |
Supply and installation of air conditioners, air coolers, air conditioning equipments including deep freezers, cold storage plant and humidification plants. |
10 Per cent |
|
4. |
All other contracts not specified in serial number 1 to 3 above. |
4 Per cent |
(4) On the commencement of the execution of works
contract or contracts, a registered dealer to whom permission has been granted
under sub rule (1) shall pay within thirty days of the receipt of the amount or
the amount becoming recoverable, into the government treasury, that much amount
out of the amount payable by way of composition on such amount, which remains
after deduction therefrom the amount deducted at source under the provisions of
sub-section (2) of section 27.
(5) Every such registered dealer shall
within thirty days of the close of the quarter ending on 30th June,
30th September, 31st December, 31st March,
send a statement in form 6 to the appropriate Commercial Tax Officer enclosing
therewith the copies of the challan as also the certificate issued under
sub-section(3) of section 27 by the person making the deduction of an amount at
source under sub-section (2) of the said section in proof of the payment of
lump sum amount by way of composition made during the quarter.
(6) On receipt of the statement in form 6
the appropriate Commercial Tax Officer shall verify the correctness of the
amounts paid by way of composition by the registered dealer. If he is not
satisfied about the correctness of the payments made, he shall, by order in
writing, determine the correct amount payable by the registered dealer during
the quarter and if the amount so determined is more than the amount paid by the
registered dealer the Commercial Tax Officer shall require the registered
dealer to pay the balance of the amount within fifteen days from the date of service
of the notice of demand issued by him for this purpose. The registered dealer,
on payment of the balance within the specified time, shall send a copy of the
challan to the appropriate Commercial Tax Officer in proof of such payment
within seven days of the date of payment.
(7) Where the registered dealer fails to pay
the balance of the amount within the time specified in the notice of demand
issued under sub rule (6) or within such further time as may have been granted
to him for the purpose on an application made by him in this behalf, the
appropriate Commercial Tax Officer may revoke the permission granted to the
registered dealer under sub rule (2) in respect of the works contract or
contracts in relation to which such default has been committed and thereupon
the registered dealer shall be liable to be assessed under section 21 in
respect of such works contract or contracts in relation to which permission has
been revoked.
(8) When the permission granted to a
registered dealer under sub rule (2) is revoked under sub rule (7), the
provisions of section 19,21,41 and 42 shall apply to such registered dealer in
relation to the works contract in respect of which permission had been granted
to him.
(9) A registered dealer eligible to pay a
lump sum in lieu of tax by way of composition under sub section (2) of section
10, may opt for such composition and give his option in form 5 to the
appropriate Commercial Tax Officer within the period specified in clause (a) of
sub section (2) of section 10.
(10) The lump sum payable by a registered
dealer shall be one half percent of his turn over of goods other than cooked
food specified in schedule II and 8 percent of his turnover of cooked food for
every quarter of the year for which the option has been given. Such lump sum
shall be paid within fifteen days of the expiry of the quarter by challan in
form 34. A copy of challan in proof of such payment along with the statement of
sales in form 7 during the paid period shall be sent to the appropriate
Commercial Tax Officer within seven days of such payment.
(11) Where an option given by a registered
dealer under clause (a) of sub section (2) of section 10 stands revoked under
the provisions of clause (b) of said sub section, such dealer shall, for the
period from the date on which the option stands revoked, to the date of expiry
of the year for which the option has
been given shall furnish returns in accordance with the provisions of section
19.
9: Claiming by or allowing to a registered
dealer rebate of input tax under sections 13 and 73
(1) Any claim in respect of input tax rebate
that may be made by a registered dealer under sub-section (1) of section 13, in
his return under section 19 shall be supported by a bill, invoice or cash memorandum
issued by the selling registered dealer.
Any such claim in respect of the input tax rebate shall be made by such
registered dealer in his return in form 17 and such claim shall be allowed at
the time of assessment under sub section (4) sub section (5) or sub section (6)
of section 21 on the production of the
relevant bill, invoice or cash memorandum. No such claim shall be made or be
allowed if the said bill, invoice or cash memorandum does not indicate the amount
of tax collected by the selling registered dealer.
(2) Where a registered dealer, other than a
registered dealer who dispatches any goods specified in schedule II to another
such dealer for sale on commission, purchases such goods specified in the said
schedule taxable under clause (i) of section 8 from another registered dealer
for sale or for use or consumption for/in the manufacture or for/in mining of
goods specified in the said schedule for sale within the state of Chattisgarh
or in the course of interstate trade and commerce or for sale outside the state
and any goods specified in the said schedule and schedule I for sale in the
course of export out of the territory of India, the input tax rebate under
sub-section (1) of section 13 shall be claimed by or be allowed to such dealer
to the extent of the amount of the tax under clause (i) of section 8 collected
by the selling registered dealer in respect of such goods and indicated in the
relevant bill, invoice or cash memorandum.
Provided that input tax rebate
in respect of the sale of goods and the goods used/consumed for/in manufacture
or for/in mining of goods specified in schedule II sold outside the state of
Chattisgarh by way of stock transfer be allowed at the rate which is in excess
of four percent of input tax.
(a) Where a registered dealer purchases capital goods
for use in the course of business or for use/consumption in the manufactures or
for/in mining of goods for sale, the input tax rebate under section 13 equal to
the amount of tax arrived at, as per the provisions of sub-rule (2), be claimed
or be allowed to such dealer.
(b) The amount of input tax rebate to the credit of a
registered dealer on the purchase of capital goods shall be claimed or be
allowed:
(i) In 36 equal monthly installments from the date of
commencement of business or from the date of commencement of production, by a
dealer establishing new industrial unit,
(ii) In 36 equal monthly
installment from the date of first purchase by a dealer purchasing capital
goods for use in existing business or industrial unit
if the purchase value of such capital goods is more than rupees one lac in a
month and in one installment if the purchase value is less than rupees one lac
in a month.
Where a registered dealer
(commission agent) receives any goods specified in schedule II from another
such dealer (principal) for sale on commission, input tax rebate in respect of
goods referred to in sub-rule (1) shall be claimed by or allowed to the
commission agent when such claim is supported by a declaration in form 8 issued
by the principal and a declaration in form 9 given by him (commission agent)
Where a registered dealer
(principal) sells any goods which have borne tax under section 8(i) or sells
any goods manufactured by him by consumption or use of any goods specified in
schedule II other than those specified in schedule III and also dispatches
goods to the commission agent for sale
on commission, such dealer (principal) shall claim or be allowed input tax
rebate only in respect of the sale of the said goods sold by him or the goods
that have been used or consumed in the manufacture of the goods sold by
him. If input tax rebate has been
claimed by him in respect of any such goods subsequently despatched to a
commission agent for sale on commission such dealer (principal) shall be liable
to pay tax under section 8(i) in accordance with the provisions of clause (a)
of sub-section (5) of section 13.
(a) A registered dealer shall claim or he
allowed input tax rebate under section 73, if he has furnished the statement of
stock in the manner laid down in rule 80.
(b) A
registered dealer who claims or is to be allowed input tax rebate under
sub-section
(2) or (3) of section 73 and proves to the
satisfaction of the assessing authority that the goods specified in schedule II
or goods used/consumed in manufacture of such goods held in stock on the date
of the commencement of this Act, were liable to tax at the hands of the selling
registered dealer on the date of purchase under the repealed Act, and the
element of tax is included in the sale price then the element of tax, that such
goods had borne shall be calculated by applying the following formula. The tax
so calculated shall be deducted from the sale price to arrive at the net
turnover:
Sale price x rate of tax under the repealed Act 100
rate of tax under the repealed Act
(c) If the registered dealer fails to prove
to the satisfaction of the assessing authority that the goods referred to in
clause (a) above were liable to tax at the hands of the selling registered
dealer, tax shall be calculated in accordance with the provisions of clause (a)
on the seventy five percent of the turnover computed and the amount of tax so
calculated shall be deducted from the seventy five percent of the sale price of
the selling registered dealer to arrive at net turnover.
On the net turnover so computed tax shall be
calculated at the rate specified in sub-section (2) or (3), as the case may be,
of section 73 and input tax rebate equal to the amount of tax so calculated
shall be claimed by or be allowed to the registered dealer.
The amount of
input tax rebate to the credit of a registered dealer computed in
accordance with the provisions of
sub-section (2) or (3) of section 73 of the Act shall be claimed or be
allowed in twelve equal installments within a period of one year
commencing from the date of commencement
of the Act. The installment of the input
tax rebate, relating to each month shall be claimed or be allowed at the
beginning of such month.
Explanation-For the purpose of sub-rule (5), the
expression "sale price" used in the formula given thereof means the
sale price of the goods at the hands of the selling registered dealer from whom
the tax paid goods relating to which input tax rebate is claimed by the
registered dealer had been purchased.
10: Period for making an application for grant of registration
certificate
(1) A dealer required to get
himself registered under sub-section (1) of section 16 shall apply for grant of
a registration certificate in the manner laid down in rule 11.
(2) A dealer required to get
himself registered under clause (a) of sub-section (2) of section 16 shall
apply for grant of registration certificate in the manner laid down in rule 11
within thirty days of the date specified in the said clause.
11: Application for grant of registration
certificate
(1) (a) Application for grant of registration certificate
under section 16 shall be made in form 10 in duplicate to the registering
authority and shall be –
(i) signed by the proprietor of
the business or in the case of a
partnership by a partner or director of the firm or in the case of a Hindu
undivided family business by the manager or karta of the Hindu undivided family
or in the case of a company incorporated or deemed to be incorporated under the
Companies Act, 1956 (No. 1 of 1956), or any other law for the time being in
force by the principal officer managing the business or in case of a society,
club or association by the president or secretary responsible for the
management of such society, club or association or in the case of the central
or a state government or any of their departments, by the officer-in-charge of
the business but who has place of business in the state, by his manager or
agent;
(ii) verified in the manner
provided of selling or supplying or distributing goods and in the case of a
dealer who resides outside the State in the said form; and
(iii) accompanied by passport size photograph(s) of
the proprietor or each of the adult partners of the firm, or of each adult
co-partner of the Hindu undivided family, as the case may be, duly attested by
a lawyer, or a tax practitioner or a gazetted officer.
(b) A dealer who desires to obtain registration certificate
voluntarily under clause (c) of sub-section (2) of section 16 or a person, an
intending manufacturer who desires to obtain registration certificate under
clause (d) of sub section (2) of section 16
may make an application in form 10 in the manner laid down in clause (a)
to the registering authority.
(2)
The commissioner may, on an
application made by a dealer having more than one place of business in the
state and on being satisfied about the genuineness of the grounds put forth in
the application, grant him permission in writing to apply to the registering
authority for grant of registration certificate separately for each place of
business :
Provided
that for the purpose of determining the liability of such dealer for payment of
tax under the Act his turnover in respect of all the places of business in the
State shall be taken into consideration.
(3)
An application for grant of
registration certificate under section 18 shall be made in form 14 to the
registering authority and shall be signed and verified in the manner laid down
in clauses (i) and (ii) of sub rule (1).
12: Grant of Registration Certificate
(1) (i) On
the day, the application for grant of registration certificate under section 16
is received, the registering
authority shall grant to the
applicant a registration certificate in form 11.
(ii) On the day the application for grant of
registration certificate under section 18 is received, the registering
authority shall grant a registration certificate in form 15.
(2) After
the issue of the registration certificate, the registering authority shall,
with a view to verify the correctness of the particulars given in the
application, call for the applicant's accounts and require him to produce
evidence and documents in support of the particulars given in the application.
On verification of the accounts and the documents furnished to him if the
registering authority is satisfied about the correctness of the particulars
given in the application are incorrect, it shall reject the application and
cancel the registration certificate in accordance with the provision of clause
(c) of sub section (4) of section 16.
(3) The requirement to furnish the evidence
and documents under sub-rule (2) shall be limited to the particulars given
in the application in form 10 for grant
of a registration certificate.
13: Grant of duplicate copy of registration
certificate
If a registration certificate
granted under these rules is lost, destroyed, defaced or becomes
unintelligible, the registering authority shall on application and on payment
of a fee of rupees fifty per copy, grant a duplicate registration certificate.
Such certificate shall be stamped “Duplicate” in red ink.
14: Supply of certified copies of registration
certificate and its exhibition
(1) The registering authority
shall issue to the dealer a certified copy of the registration certificate and
where the dealer has more than one place of business in the State, he shall
issue to the dealer two certified copies of the registration certificate for
every additional place of business enumerated therein.
(2) Every registered dealer shall
conspicuously display at each place of his business the registration
certificate or the certified copy thereof.
15: Information under Sub-section (8) of
section 16
(1) Every dealer or if he dies,
his legal representative who is required to furnish information under
sub-section (8) of section 16, shall, within thirty days of the occurrence of
any event specified therein furnish the information relating to such event in
writing together with his registration certificate, if any, to the registering
authority for cancellation, amendment or replacement thereof, as the case may
be.
(2) If a dealer enters into
partnership in regard to his business, he shall report the fact to the
registering authority within thirty days of entering into such partnership.
(3) If a partnership is dissolved
every person who was a partner shall send a report of the dissolution to the
registering Authority within thirty days of such dissolution.
16: Amendment of registration certificate
(1) Where any registered dealer on the
occurrence of any event referred to in sub-section (8) of section 16 or in
pursuance of any other provision of the Act. makes an application for amendment
of his registration certificate, the registering authority, if it is satisfied
after making such enquiry as it may think necessary, that the information
furnished by the applicant is correct, shall amend the registration certificate
of the applicant within the period specified in clause (a) of sub-section (9)
of section 16.
(2) If on enquiry made in respect of the
application made by a registered dealer, the registering authority is not
satisfied about the correctness of the information given in the application, it
shall, for reasons to be recorded in writing, reject the application of the
applicant within the period specified in clause (a) of sub-section (9) of
section 16. An intimation regarding the rejection of the application for
amendment, stating reasons therefor, shall be sent to the applicant within
seven days of the date of the order rejecting the application.
(3) Where any person holding a registration
certificate issued under section 18 of
the Act, makes an application for amendment of registration certificate, the
registering authority, after making such enquiry as it deems necessary, shall amend the
registration certificate.
17: Information on the death of a dealer
When any dealer dies, his legal
representative shall, within thirty days of his death, inform the registering
authority about it in writing.
18: Cancellation of registration certificate
under sub-section (10) of sec. 16
(1) When a registration
certificate issued to a dealer becomes liable for cancellation under clauses
(a), (b) or (c) of sub-section (10) of section 16 the registering authority
shall after making such enquiry as it thinks necessary, cancel the registration
certificate of the dealer.
(2) A dealer may apply to the
registering authority in form 12 for the cancellation of his registration
certificate on any of the grounds mentioned in clauses (a), (b) or (c) of
sub-section (10) of section 16. If the application is on the ground mentioned
in clause (a) of sub-section (10) of section 16 he shall also tender along with
the application the registration certificate together with certified copies
thereof, if any. On the receipt of such application, the registering authority
shall, if it is satisfied after making such enquiries as it deems necessary,
that the application is correct, cancel the
registration certificate.
(3) If in the opinion of the
registering authority there are reasons for cancellation of the registration
certificate of a dealer under clause (d) or clause (e) of sub-section (10) of
section 16 it shall, after giving the dealer a reasonable opportunity of being
heard, pass such order as it deems fit.
(4) The cancellation of the registration certificate under sub-rule (2)
or sub-rule (3) shall take effect from
(i) the date of discontinuance or
transfer of business, if the case falls in clause (a) of sub-section (10) of
section 16; and
(ii) the date of communication of
order to the dealer if the case falls in clause (b), clause (c), clause (d) or
clause (e) of sub-section (10) of section 16 :
(5) Where an application has been
made by the dealer under sub-rule (2) for the cancellation of his registration certificate on the ground
mentioned in clause (b) or clause (c) of sub-section (10) of section 16 and no
orders are passed and communicated to the dealer within a period of six months
from the date of receipt of such application, it shall be deemed that his registration certificate is cancelled with
effect from the date immediately following the date of expiry of a period of six months from the date of
receipt of such application and thereupon such dealer shall send an intimation
in form 13 to that effect to the registering authority.
(6) The list of registration certificates
cancelled during a year shall be exhibited on the notice board of the office of
the registering authority and be given wide publicity, in such manner as the
commissioner may, by general order, direct.
(7) Where any person holding a registration
certificate issued under section 18, makes an application for cancellation of
registration certificate the registering authority, after making such enquiry
as he deems necessary, shall cancel the registration certificate.
19: Submission of registration certificate
for cancellation
(1) (a) A dealer, whose registration certificate is cancelled
by an order of the registering authority under sub-rule (2) or sub-rule (3) of
rule 18, shall within seven days from the date of communication to him of such
order submit his registration
certificate together with certified copies thereof, if any, to the registering
authority for cancellation.
(b) A dealer whose registration
certificate is deemed to be cancelled under the proviso to sub-rule (5) of rule
18, shall within seven days from the expiry of the period of six months
specified in the said proviso, submit his
registration certificate together with certified copies thereof, if any,
along with an application in form 13 to the registering authority for cancellation.
(2) If any such dealer dies before
submitting his registration certificate
under clause (a) or clause (b) of sub-rule (1) his legal representative shall
submit the said certificate and the certified copies thereof, if any, to the
registering authority within the period mentioned in sub-rule (1).
(1) Any dealer, other than a registered
dealer, required to do so by the commissioner by issue of a notice in form 16 shall
furnish to the appropriate Commercial Tax Officer within thirty days from the date of service
of such notice a return or returns in form 17.
(2) (a) Subject to the provisions of
sub-rules (3), (4) and (5) every registered dealer and every dealer whose
registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of section 16 of the
Act on or after the date of commencement of the Act shall furnish to the
appropriate Commercial Tax Officer for each quarter of a year a quarterly
return in form 17 within thirty days from the date of expiry of the quarter to
which the return relates. Every such return shall be accompanied by a treasury
receipted challan in form 34 in proof of the payment of tax payable according
to such return:
(b) Every registered dealer
specified in clause (a) shall furnish a statement in form 18 for a year within 8 months of the expiry of the year
showing therein the amount of tax and interest payable and paid by him, if any,
or the amount of input tax rebate due to him and refundable to him or
adjustable towards the tax payable by him for the period subsequent to the year
to which such statement relates. Every such dealer required to furnish the
audit report under sub-section (2) of section 41 shall also furnish such report
along with the statement.
(3) A registered dealer having more than one
place of business in the state shall furnish a consolidated quarterly return in
form 17 and a consolidated statement for a year in form 18 for all the places
of business and each of such returns in
form 17 separately for each of
such places of business
in the state within
the period specified in sub-rule (2).
Each consolidated return shall be accompanied by a treasury receipted
challan in form 34 in proof of the payment of tax payable according to such
consolidated quarterly return.
(4) If a dealer becomes liable to pay tax
during any quarter of a year, other than the last quarter of that year, the
return in form 17 for the subsequent month or quarter shall include the broken
period relating to the preceding month or quarter, as the case may be.
(5) Where the commissioner permits under the
provisions of rule 24 a registered dealer specified in clause (a) of sub-rule
(2) to file a return for a different period he shall furnish such return in
form 17 by such date as the commissioner may direct.
(6) Where any business is in charge of a
guardian, trustee or agent of a minor or other incapacitated person, or is
carried on, as a guardian, trustee or agent
on behalf and for the benefit of
such minor or other incapacitated person, such guardian, trustee or agent
shall, in respect of the turnover of the said business furnish the returns in
accordance with the provisions of sub-rule (2) or sub-rule (3), as the case may
be.
(7) Notwithstanding anything contained in the
provisions of sub-rule (3), if on the application of any registered dealer
having more than one place of business in the state, the commissioner is
satisfied that submission of separate returns under the said sub-rule is not
necessary, he may, by an order in writing exempt such dealer from submitting
such returns and statement with effect
from such date as may be specified in the order.
(1) The
commissioner may, after giving any registered dealer referred to in clause (a)
of sub-rule
(2) of rule 20 a reasonable opportunity of
being heard and for reasons to be recorded in writing, fix monthly returns for such
dealer. Every such dealer shall furnish the return in form 17 for each month
within fifteen days of its expiry.
(3) The
provisions of rule 20 shall, as far as may be, apply to returns furnished under
this rule.
(1) (a) A registered dealer who desires to submit a
revised return under sub-section (2) of section 19, in respect of any quarter
of a year other than the last quarter, shall do so at any time before the date
on which the return for the last
quarter of that year becomes due or would have become due but for the
closure of his business.
(b) A revised return in respect of the last
quarter of such year shall be furnished by him at any time before the date on
which return for the first quarter of the year immediately succeeding, becomes
due or would have become due but for the closure of his business.
(2) A revised return referred to in clause (a) or clause (b) of
sub-rule (1) shall be furnished in form
17 and shall be accompanied by
(a) an explanatory note
specifying the omission, error or wrong
statement by reason of which it has become necessary to furnish a revised
return and indicating the difference between the original and the revised
return.
(b) a copy of challan in proof
the payment of the amount of tax if any, payable in addition to the tax already
paid along with the return filed under the provisions of clause (a) of sub-rule
(2) of rule 20 and interest payable on such amount.
(1) A registered dealer required to furnish
quarterly returns under clause (a) of sub-rule (2) of rule 20 may make an
application in form 19 for exemption from furnishing of quarterly returns to
the Commissioner so as to reach him not later than thirty days of the
commencement of the year for which the exemption is applied for, and if the
Commissioner is satisfied that the dealer is not likely to make any taxable
purchases or sales during any year, he may grant him an exemption certificate
in form 20 for that year.
(2) The exemption granted under sub-rule (1)
shall be subject to the following terms and conditions, namely,
(i) If the registered dealer makes during
the period of exemption any sale or purchase which is taxable, he shall, within
fifteen days from the date of such sale or purchase give information thereof to
the appropriate Commercial Tax Officer.
(ii) The registered dealer shall furnish the
returns by the date and in the manner prescribed under these rules, beginning with
the period commencing with the quarter during which the sale or purchase
aforesaid takes place.
(3) An exemption certificate granted under
sub-rule (1) may, on an application made in form 19 by the dealer in this
behalf, one month before the date of expiry of the period of exemption be
renewed for one year at a time.
(4) The Commissioner may, after giving the
dealer a reasonable opportunity of being heard, and for reasons to be recorded
in writing cancel any exemption certificate for good cause.
(1) A registered dealer required to furnish
quarterly returns under clause (a) of sub-rule (2) of rule 20 may make an
application to the Commissioner in form 21 for grant of permission under the
proviso to sub-section (1) of section 19
to furnish an annual return. Such
application shall be made within thirty days of the commencement of the year in
relation to which the permission is sought and the Commissioner shall pass
order on every such application before the expiry of the first quarter of the
said year.
(2) Permission
under sub-rule (1) shall not be granted
to a registered dealer who
(a) is required
to furnish monthly returns under rule 21; or
(b) fails to pay any tax payable by him under the Act or under any
earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or under
the Chattisgarh, Sthaniya Kshetra Me Mal Ke Pravesh par Ker Adhiniyam 1976 (52
of 1976)
(c) fails
without sufficient cause to furnish returns under the Act; or
(d) is
convicted of an offence punishable under the Act, or under any repealed Act; or
(e) has not submitted all the returns for the year immediately
preceding the year in respect of which the permission is sought.
(3) Nothing contained in sub-rule (2) shall restrict the
Commissioner from permitting a dealer to furnish an annual return where such
registered dealer is the Central or a State Government or any of their
departments.
(4) The permission shall be granted in form 22 and shall be
subject to the following terms and conditions :
(i) the registered dealer shall pay within
thirty days of the expiry of each quarter tax equal to one fourth of the amount
of tax to which he has been assessed for the latest preceding year or one fourth of the amount of tax payable
according to his returns for the latest preceding year, whichever is greater;
(ii) the registered dealer shall furnish
the return within ninety days of the
expiry of the period in respect of which such permission is granted and shall
pay along with the return the balance of tax, if any, representing the
difference between the tax payable according to such return and the tax already paid by him;
(iii) the return for such different period shall be accompanied by a
copy of challan in form 34 in respect of tax paid for the quarter or quarters
of the period to which such return relates;
(iv)
the permission shall stand automatically revoked if the
dealer is convicted of an offence punishable under the Act or under any
repealed Act and in that case he shall furnish all the returns normally due
from him in accordance with the provisions of section 19 within a period of
thirty days from the date of such conviction; and
(v) the permission granted under this rule
shall be liable to be cancelled for breach of any of the terms and conditions
subject to which it has been granted.
25: Notice under sub-section (5) of section
19
(1) The
notice under clause (a) of sub-section (5) of section 19 shall be in form 23.
(2) The
notice under clause (b) of sub-section (5) of section 19 shall be in form 24.
26: Furnishing of return by persons liable for tax deduction at source
(1) Every person liable for tax deduction at
source under section 27 of Act shall
furnish return in form 25 for each quarter of a year within thirty days of the
exrity of the quarter. Every return shall be accompanied by treasury-receipted
challan in form 35 in proof of payment
of the amount payable according to
such return.
(2) Every person referred to in sub rule (1)
shall furnish return even if no tax is payable by him for any quarter.
(1) A dealer who desires to claim deduction
from his turnover under the provisions of sub-clause (1), (2) or (3) of clause
(w) of section 2, shall produce at the time of assessment the cash memoranda,
invoices or bills or purchase vouchers or other relevant documents in support
of such claim.
(2) A registered dealer who desires to claim
deduction from his turnover in respect of
sales of any goods by him liable to tax under section 8 on the ground
that such sales are deemed to have taken place in the course of export out of
the territory of India within the meaning of sub-section
(3) of section 5 of the Central Sales Tax
Act, 1956 (No. 74 of 1956), shall in support of his claim, produce a
declaration in form 26 obtained from the purchasing registered dealer who
actually sold the goods in the course of export out of the territory of India
with the annual statement in form 18 and copies of relevant cash memoranda,
invoices or bills before the assessing authority at the time of assessment.
28: Selection of dealers for re-assessment
under sub-section (2) of section
21
The Commissioner shall direct every
year, that such number of dealers in
each circle, deemed to have been assessed
under sub-section (2) of section 21 as may be selected under a system
that may be evolved by him, be assessed under sub-section (4) or sub-section
(5) of section 21, as the case may be.
29: Notice under sub-section (4) of section 21
The notice required to be issued
under sub-section (4) of section 21 shall, as far as may be, be in form 27 and
the date fixed for compliance therewith shall not ordinarily be less than
thirty days from the date of service thereof.
30: Manner of assessment, re-assessment and
imposition of penalty
(1) Where
(a) a dealer has failed
to comply with a notice issued under sub-section (1) of section 19; or
(b) a registered dealer has failed
without sufficient cause, to furnish
returns in form 17 under clause (a) of sub-section (2) of section
19 for any period and the statement in form 18 under clause (a) of sub-section
(2) of the said section by the
prescribed date; or
(c) a registered dealer has
rendered himself liable to best judgment assessment under sub-section (5) of section 21; or
(d) a dealer has rendered himself
liable to best judgment assessment under sub-section (6) of section 21; or
(e) the sale or purchase of goods
by a dealer during any period has been under assessed or has escaped
assessment, or has been assessed at a lower rate or any deduction has wrongly
been made there from or input tax rebate has incorrectly been allowed, or
(f) a dealer has concealed his
turnover or aggregate of purchase prices
in respect of any goods or has furnished a false return, or
(g) an assessment is rendered erroneous and
prejudicial to the interest of revenue consequent to or in the light of any
judgment or order of any court or tribunal, which has become final, then, in every such case, the assessing authority
shall serve on the dealer a notice which shall, as far as may be, be in form 28
specifying the default, escapement or concealment, or incorrect allowance of
input tax rebate, as the case may be,
and call upon him to show cause by such date, ordinarily not less than thirty
days from the date of service of the notice as may be fixed in that behalf, why
he should not be assessed or re-assessed to tax
or to the best of judgment and /or penalty should not be imposed upon
him and direct him to produce on the said date his books of accounts and other
documents which the assessing authority may require and any evidence which he
may wish to produce in support of his objection :
Provided that no
such notice shall be necessary where the dealer, appearing before the assessing
authority, waives such notice.
(2) On the date fixed in the notice issued
under sub-rule (1) or in case the notice is waived, on such date which may be
fixed in this behalf, the assessing authority shall, after considering the
objections raised by the dealer and examining such evidence as may be produced
by him and after taking such other evidence as may be available, assess or
reassess, the dealer to tax and/or impose penalty or pass any other suitable
order.
(3) In making an assessment to the best of
his judgement under sub-section (5) or sub-section (6) of section 21 the
assessing authority shall, as far as practicable, have due regard to the extent
of the business carried on by the dealer, the surrounding circumstances and all
other matters which may be of assistance in arriving at a fair and proper
estimate of the taxable turnover of the dealer.
(1) Where
(a) a dealer without reasonable
cause fails to get himself registered within the prescribed time as required by
sub-section (1) or sub-section (2) of section 16; or
(b) a dealer fails to pay the tax
assessed or penalty imposed on him or any other amount due from him within the
time specified therefor in the notice of demand and the dealer has not obtained
any order under sub-section (7) of section 25 or has failed to pay tax or
penalty in accordance with the order passed under sub-section (6)thereof; or
(c) a registered
dealer, who contravenes the provisions of sub-section (1) of section 42; or
(d) a registered dealer has
concealed his turnover or aggregate of purchase price or has furnished false particulars of sales/purchases in returns
furnished by him; or
(e) a dealer has not accounted for
any goods in the books, registers or accounts maintained by him with a view to
evade payment of tax; or
(f) a dealer contravenes the
provisions of any rule made under the Act, then, in every such case, the
assessing authority or the authority competent to impose penalty, as the case
may be, shall serve on the dealer, a notice which shall, as far as may be, be
in form 29 specifying the default and call upon him to show cause by such date,
ordinarily not less than fifteen days from the date of service of the notice,
as may be fixed in that behalf, why a penalty should not be imposed upon him
and may require him to produce any evidence which he may wish to produce in
support of his objection ;
Provided that no such
notice shall be necessary when the dealer appearing before the assessing authority or the
authority competent to impose penalty, as the case may be, waives such notice.
(2) On the date fixed in the notice issued under
sub-rule (1) the assessing authority or the authority competent to impose
penalty, as the case may be, shall, after considering objections raised by the
dealer and examining such evidence as may be produced by him and after taking
such other evidence as may be available, impose a penalty or pass any other
suitable order. An authenticated copy of the order shall be served on the
dealer.
32: Form of order of assessment and/or penalty
(1) The order of
assessment or re-assessment shall be in form 30.
(2) An order imposing a penalty under
any of the provisions of the Act, or of the rules made thereunder in respect of
any period may be incorporated in the order of assessment relating to that
period unless it is passed separately.
(3) An authenticated copy of the order mentioned in sub-rules
(1) and (2) shall be served on the dealer.
(1) The papers relevant to the
making of an assessment in respect of any particular dealer shall form an
assessment case record, and shall be arranged in two separate classes of files
‘A’ and ‘B’ which shall be kept together. The ‘A’ class of file shall contain
important papers such as order sheets, returns, challans, notices, assessment
orders, documents, copies of decisions of appeal or revision. The ‘B’ class of
file shall contain the declarations and all other papers.
(2) The ‘A’ and 'B' class of
files shall be preserved for 6 years, from the date of the final
disposal of the case.
34: Enrolment of tax practitioners
(1) Every person who is eligible
to appear as a Tax Practitioner in any proceeding under the Act shall make an
application in form 31 to the Commissioner.
(2) Every person making an
application for enrolment under sub-rule (1) shall deposit a fee of rupees one
hundred.
(3) On receipt of the application under
sub-rule (1), the Commissioner after satisfying himself about the correctness
of the particulars given in the application enroll the name of the applicant as
Tax ractitioner in the register in form 32 and shall grant to the applicant a
certificate in form 33.
(4) An intimation about
enrollment as tax practitioner shall be sent by the Commissioner to such
person.
(5) If any tax practitioner found guilty
of misconduct is disqualified under the provisions of sub-section (7) of section
24, the name of such person shall be removed from the register in form 32.
35: Payment of tax
(1) Every registered dealer, other
than a dealer to whom the provisions of sub-rule (2) apply, shall pay tax quarterly within
thirty days of expiry of the quarter to which the tax, to be paid relates.
(2) (a) Every registered dealer liable to pay tax under the
Act and required to furnish quarterly return shall pay on or before the 10th of
the second and third month respectively, of every quarter, an amount equal to,
(i) actual amount of tax
payable by him for the first and second month of that quarter or one third of
the tax deposited in respect of the corresponding quarter of the preceding
year, if he is liable to pay tax under the Act ordinarily at the rate of rupees
fifteen thousand per quarter or rupees sixty thousand per annum or above,
and
(ii) actual amount of tax
payable by him for the first and second month of the quarter if he is liable to
pay tax ordinarily at the rate of rupees twenty five lacs per quarter or rupees
one crore per annum or above.
Provided that for
the last month of the last quarter the dealer specified in clause (i) shall pay
either an amount, equal to one third of the tax deposited in respect of the
last quarter of the preceding year or the actual amount of tax payable for the
first 25 days and the dealer specified in clause (ii) shall pay the actual
amount of tax for the first 25 days before the last day of such last
month.
(b) the balance of
the amount of tax due from him for a quarter, according to the returns, shall
be paid on or before the date prescribed for furnishing for such return.
(3) A dealer to whom permission
has been granted under rule 24 to furnish return for different period, shall
pay the tax for such period by the dates specified in the order in form 22.
(1) Every dealer or person shall
pay the amount of tax, penalty, fee, interest, or any other amount, direct into
the Government Treasury or at the designated branch of a scheduled Bank which
for the time being, is transacting treasury business of the Government of
Chattisgarh, either in cash or by a cheque or bank draft drawn on any scheduled
bank. Subject to the provisions of sub-rule (6), no payment of any such amount shall
be accepted at the office of the Commercial Tax Officer or any other authority
appointed by or under the Act :
Provided that where the dealer
is the Central or a State Government or any of their departments, the payment
may be made by book adjustment and intimation thereof sent to the appropriate
Commercial Tax Officer within thirty days of such payment.
(2) Where payment of any amount
payable under the Act other than the amount of tax deducted at source under
section 27 is to be made in cash every such payment shall be made by a
challan in form 34 and the payment of the amount of tax deducted at source under section 27 shall be
made in form 35. The challan in form 34 or 35 shall be filled in five copies.
(3) Where payment is made by cheque or bank draft,
(a) the cheque or bank draft shall
be crossed and made payable to the Government of Chattisgarh with the following
endorsement : ‘Pay to Government of Chattisgarh under head 040-commercial tax’
(b) the cheque or bank draft shall
be tendered to the bank along with challan in form 34 or 35, as the case may
be, in five copies duly filled in. Encashment of the cheque or bank draft and
crediting of the amount of such cheque or bank draft into Government account
shall be governed by the rules of the bank for the time being in force;
(c) the cheque or bank
draft shall be payable on the date of presentation and shall not be postdated;
(d) the date on which adjustment
is made and the amount covered by the cheque or bank draft is credited by the
bank into Government account by challan, shall be deemed to be the date of
payment of the amount to which the cheque or bank draft relates.
(4) Where payment of any amount
under sub-rule (2) or sub-rule (3) is made into the bank directly, the challan
presented by the dealer need not be passed by the Treasury Officer or the
Commercial Tax Officer concerned and it shall be directly accepted by the bank.
(5) On crediting the amount to
Government account, the bank shall return to the payer the third and fourth
copy of the challan duly signed and forward the original copy directly to the
Commercial Tax Officer concerned and retain second and the fifth copy, to be
forwarded to the Treasury Officer with the daily account The fifth copy shall
be sent by the Treasury Officer to the
Accountant General, Chattisgarh.
(6) Notwithstanding anything contained in sub-rule
(1) any amount upto such a limit that the Commissioner with the previous
approval of the State Government, notify, may be paid in the office of the
appropriate Commercial Tax Officer.
37: Fraction of a rupee to be rounded of
If the amount of tax and/or penalty
or interest includes a fraction of a rupee, a fraction of a rupee of and above
fifty paise shall be rounded to the nearest rupee and a fraction of a rupee
below fifty paise shall be omitted.
38: Reconciliation of payments
In the first week of each month, the
appropriate Commercial Tax Officer shall prepare a statement of the collections
of revenue and shall forward it to the Treasury Officer for verification. If
any discrepancy is discovered at the time of verification, the appropriate
Commercial Tax Officer shall send the necessary records to the Treasury Officer
for reconciliation of accounts.
39: Notice of demand for payment of any sum
due under the Act
Subject to the other provisions of these rules,
if any sum is payable by a dealer or a person under any of the provisions of
the Act or these rules, a notice in form 36 shall be served on him specifying a
date, not less than thirty days from the date of service of the notice on which
payment shall be made, and specifying a date on or before which the dealer or
the person, as the case may be, shall produce or send the treasury receipted
challan in proof of payment of such sum : Provided that,
(i) where an order has been passed under
section 48 or section 49 and the sum payable by the dealer or person under the
Act or the rules has been quantified by the authority passing such order, the
balance, if any, or the additional amount, if any, to be paid as a consequence
of such order shall be paid by the dealer or person within thirty days from the
date of service of such order on him and he shall within the said period
produce or send the treasury receipted challan in proof of payment of such sum
to the appropriate assessing authority :
(ii) where a dealer is the Central or a State
Government or any of their departments, the payment may be made in the manner
provided in rule 36.
40: Recovery of tax, penalty, interest or any
other sum payable under the Act
If after the expiry of the date
fixed under rule 39 or when the date is extended under sub-section (7) of
section 25 after the expiry of the extended date, any amount of tax, penalty,
interest, fee or any other sum payable under the Act by a dealer or person
assessed or re-assessed, imposed or computed or payable, as the case may be, or
any part thereof remains unpaid, the assessing authority shall apply to the
competent authority to recover such amount as an arrear of land revenue.
41: Notice for recovery of modified amount
under sub-section (12) of section 25
The intimation required to be given
to the dealer or the person, as the case may be, and the authority by whom or
under whose order the recovery is to be made, shall as far as possible, be in
form 37 and shall be given within six months from the date of order passed in
appeal or revision under section 48 or section 49 or on rectification of
mistake under section 56.
42: Report of recovery of tax, penalty or any
other amount
After recovery of any tax, penalty,
interest or any other amount due under the Act, the authority by whom or under
whose order the recovery has been made under sub-section (11) of section 25
shall report to the assessing authority the amount so recovered and the number and date of the
challan under which it is credited into the treasury.
43: Notice of demand and payment of tax in
advance of assessment and the manner of its payment
(1) The notice under sub-section (3) of
section 26 shall be in form 38.
(2) The amount of the tax payable under
section 26 shall be paid in the manner laid down in rule 36.
(3) The tax demanded in the notice in
form 38 shall be payable within seven days from the date of the service of the
notice.
44: Payment of sums deducted under section 27
and issue of certificate thereof
(1) The amount deducted under sub-section (1)
of section 27 by a purchaser and the amount deducted by a person under
sub-section (2) of the said section shall be deposited by him in the Government
treasury by challan in form 35 within ten days from the date of deduction.
(2) (a)
For the amount deducted under sub-section (1) of section 27, the
purchaser shall issue a certificate in form 39 in duplicate to the dealer
supplying goods to the Central Government or the State Government within ten
days of the deposit of such amount under the provision of sub rule(1).
(b) For the amount deducted under sub-section (2)
of section 27, the person shall issue a certificate in form 40 in duplicate to
the contractor within ten days of the deposit of such amount under the
provision of sub-rule (1).
(3) Notwithstanding anything contained in
sub-rule (2) of rule 20, the dealer supplying or selling goods to the Central
Government or the State Government or the contractor supplying goods in the
execution of a works contract let out by a
person shall, unless the contrary is proved, be deemed to have paid tax
on the turnover of goods sold to the Central Government or the State Government
or the person, if he furnishes one copy of the certificate in form 39 or 40 as
the case may be as if he had credited the amount of tax by the treasury challan. The certificate shall
be filed along with the return in form 17 if the taxable turnover is included
in the return or separately if it is received late from the Central Government
or the State Government or from the person.
(4) (a) For obtaining a certificate under
section 28 a dealer or a contractor, as the case may be shall apply in form 41
the appropriate Commercial Tax Officer within thirty days from the date of
supply of goods or the date of commencement of the supply of goods in the
execution of a works contract. On the receipt of the application, the
Commercial Tax Officer shall verify the particulars given in the application
and if the application has been made after the aforesaid period, shall
mentioning this fact send his report to the deputy commissioner within fifteen
days of the receipt of the application.
(b) On
receipt of the report of the Commercial Tax Officer the deputy commissioner
shall after satisfying himself about the correctness of the particulars given
in the application and after condoning the delay, if any and recording in
writing reasons therefor, grant to the
applicant certificate in form 42 within fifteen days of the report from the
Commercial Tax Officer.
(5) The statement required to be furnished under sub section (8)
of section 27 shall be in form 43 and shall be furnished for every quarter of a
year by the person referred to in the
said sub-section to the Commercial Tax Officer of the circle wherein the
selling dealer has obtained a registration certificate under section 16 of the
Act within seven days of the expiry of the quarter.
45: Notice for recovery from third parties
Where the Commissioner or any Officer other
than an Inspector appointed to assist him under section 3 proceeds under
section 29 to recover any tax, interest, penalty or any other amount
outstanding against a dealer from any other person from whom any amount is due
to such dealer or who holds or may hold any money for or on account of such
dealer, he shall issue a notice in form 44.
(1) The notice under
sub-section (3) of section 37 shall be in form 45.
(2) Where an order for forfeiture
is made the authority passing the order therefor shall, by a notice placed on
the notice board of its office, publish the following details for information
of the persons concerned, namely
(i) The name and address of the
dealer and the registration certificate number, if any, in whose case the order
is passed;
(ii) Date of order;
(iii) The amount forfeited;
(iv) Description of goods in
respect of which the amount forfeited was collected;
(v) The period to which the order
passed relates;
(vi) Reasons for
forfeiture.
(3) The person from whom the
forfeited amount had been unauthorisedly collected shall make an application in
form 46 for claiming the refund of such amount.
47: Refund by cheque or by refund payment
order
(1) (a) When an order directing the refund of any amount
has been made by an Assistant Commercial Tax Officer, or a Commercial Tax
Officer, the Commercial Tax Officer and when such order is made by an Assistant Commissioner, the Assistant Commissioner shall grant such
refund by cheque;
Provided that till such time
the State Government approves of a scheme and lays down procedure for refund of
any such amount by cheque, such Commercial Tax Officer or Assistant
Commissioner shall issue to the dealer a refund payment order in form 47 for
such amount as may remain after deducting any amount in respect of which a
notice under sub-section (5) of section 25 has been issued or which has to be
adjusted under rule 48.
(b) Where the amount for which the
cheque or the refund payment order is
issued exceeds rupees five thousand, such cheque or refund payment order shall
be crossed and made “Account Payee”.
(2) The refund payment order and a
copy thereof for use in the treasury shall be delivered to the dealer for
presentation to the treasury for obtaining the payment.
(1) The Commercial Tax Officer or
the Assistant Commissioner as the case may be, may issue a refund adjustment
order in form 48 for the adjustment of the refundable amount towards the amount
of tax payable according to the return or returns for any period following the
date on which the refund is sanctioned.
(2) If the authority empowered to grant
a refund is required under sub-section (4) of section 39 to apply the
refundable amount or part thereof towards the recovery of tax, penalty,
interest or any other amount or part thereof due under the Act or the repealed
Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) it shall issue a refund
adjustment order in respect of such amount.
(3) The refund adjustment order shall be made out
in triplicate, one copy shall be issued to the dealer, second copy marked at
top as ‘for use in treasury only’ shall be sent to the Treasury Officer and the
third copy shall be retained by the authority issuing such order.
49: Submission of refund adjustment order with
the return
In support of any claim for payment
of tax payable according to any return by adjustment under rule 48, the dealer
shall attach a copy of the refund adjustment order to such return to be
furnished by him under the Act or under the Central Sales Tax Act, 1956 (No. 74
of 1956).
50: Intimation of book numbers
Every Commercial Tax Officer and an
Assistant Commissioner issuing refund payment order or refund adjustment order
shall intimate the numbers of the books thereof in use for the time being to
the Treasury and Sub-treasury Officer within his jurisdiction.
51: Order sanctioning interest on delayed
refund
Where a refund payment order is issued under
rule 47 the authority issuing such order shall simultaneously record an order
sanctioning the interest payable under sub-section (5) of section 39, if any,
on such refund specifying therein the amount of refund, the payment of which
was delayed, the period of delay for which such interest is payable and the amount
of interest payable by the State Government and shall communicate the same to
the dealer to whom the interest is payable.
(1) Where an order for the payment
of interest on delayed refund under rule 51 has been made, the sanctioning
authority shall make payment of the interest by cheque;
Provided that till such time the State Government
approves of a scheme and lays down procedure for payment of the amount of
interest by cheque, the sanctioning authority shall issue to the dealer an
interest payment order in form 49.
(2) The interest payment order and
a copy thereof for use in the treasury shall be delivered to the dealer for
presentation to the treasury for obtaining payment.
53: Furnishing
of audit report and conditions to
maintain accounts in different form and manner -
(1) Every dealer required to furnish audit report under sub-section (2) of section
41 shall furnish such report in form 50 to the appropriate Commercial Tax
Officer along with the statement in form 18.
(2) If the Commissioner considers it
necessary that a dealer or class of dealers shall maintain accounts including
records of sale or purchase in a particular form, he shall, after recording
reasons therefor in writing –
(i) by issue of an order in form 51 to such dealer, or
(ii) by issue of a notification under
sub-section (2) of section 41 to such class of dealers, direct to maintain accounts in the
form appended to the order/notification after the expiry of the month following
that in which such order or notification is made or issued.
54: Particulars
required in a bill, invoice or cash memorandum -Every
registered dealer who is required under sub-section (1) of section 42 to issue
a bill, invoice or a cash memorandum shall specify in the bill, invoice or cash
memorandum, name and style, the address of his place of business and the number
of his registration certificate, the particulars of goods sold, the sale price thereof, the amount of tax
collected under clause (i) and/or under clause (ii) of section 8 if colleted
separately and shall for each year serially number such bill, invoice or cash
memorandum, and where the sale price is rupees one thousand or more the dealer
shall enter in the bill, invoice or cash memorandum the full name and address
of the buyer and his registration certificate number, if any.
55: Delegation of Commissioner’s powers
The Commissioner may subject to
restrictions and conditions specified in column (4) delegate the powers
conferred and the duties imposed upon him under the section or, as the case may
be, rule framed under the Act as specified in
column (2) of the table below and described in corresponding entry in
column (3), to the officer not below the rank specified in column (4) thereof:
|
S.No. (1) |
Section/Rules (2) |
Description of Power (3) |
Designation of Officer and conditions of delegation (4) |
|
1 |
5 |
To determine liability to pay tax |
Assistant Commercial Tax Officer |
|
2 |
16 and 18 |
(i) To grant registration certificate under section 16 and 18 |
Assistant Commercial Tax Officer |
|
|
|
(ii) To impose penalty under sub-section (6) of section 16, and |
Assistant Commercial Tax Officer |
|
|
|
(iii) To amend or cancel a registration certificate |
Assistant Commercial Tax Officer |
|
3 |
19 |
(i) To require any dealer to furnish returns |
Assistant Commercial Tax Officer |
|
(ii) To exempt a dealer from furnishing returns or to permit a dealer to furnish returns for different period |
Deputy Commissioner |
||
|
(iii) To exempt a registered dealer having more than one place of business from submitting separate returns in respect of each place of business |
Deputy Commissioner |
||
|
(iv) To impose penalty |
Assistant Commercial Tax Officer |
|
4 |
21,22,25 and 36 |
To make an assessment or re-assessment of tax for any period in respect of turnover and/or to impose penalty or to levy interest or to grant further time to pay such tax, interest and/or penalty or to allow the payment of tax, interest or penalty in installment, to set aside an ex-parte order and to exercise all other powers under sections 21,22,25 and 36. |
(i) Assistant Commercial Tax Officer up to a turnover and/or aggregate of purchase price of Rs. one crore (ii) Commercial Tax Officer upto a turnover and / or aggregate of purchase price of Rs. three crores, and (iii) Assistant Commissioner in respect of every dealer. |
|
5 |
26 |
To require a registered dealer to pay tax in advance of assessment on failure to furnish returns. |
Assistant Commercial Tax Officer |
|
6 |
27 |
To impose penalty |
Assistant Commercial Tax Officer |
|
7 |
37 |
To pass an order including an order of forfeiture of any amount collected by any dealer or person in contravention of the provisions of sub-section (1)of section 37, publication of notice thereof and refund of such amount to the person from whom it was so collected. |
Assistant Commercial Tax Officer |
|
8 |
39 |
(i) To sanction refund of excess tax or penalty, interest , input tax rebate, or any other amount (ii) To sanction payment of interest on delayed refunds |
Commercial Tax Officer |
|
9 |
41 |
To require a registered dealer to keep accounts in a particular form and manner |
Deputy Commissioner |
|
10 |
42 |
To impose penalty for not issuing a bill, invoice or cash memo-randum or for not maintaining counterfoil or duplicate of such bill, invoice or cash memorandum or for not preserving the counter-foils thereof as per the provisions of section 42(1) |
Assistant Commercial Tax Officer |
|
11 |
44 |
To transfer any proceeding or any class of proceedings under any provision of the Act |
Deputy Commissioner |
|
12 |
46 |
Power to call for information in certain cases |
Assistant Commercial Tax Officer |
|
13 |
49 |
Power of revision |
Deputy Commissioner |
|
14 |
54 |
To impose penalty |
Assistant Commercial Tax Officer |
|
15 |
56 |
To rectify mistake under sub-section (I) of section 56 |
Assistant Commercial Tax Officer |
|
16 |
57 |
(i) Powers under sub- sections (3) to (5) (ii) Powers under sub- section (6) |
Inspector of Commercial Tax Assistant Commissioner |
|
17 |
Rule 82 |
To impose penalty in respect of contravention of any rule |
Assistant Commercial Tax Officer |
56: Service of notice, summons and orders
(1) Notice or summons or order
under the Act or any rules made thereunder may be served by any of the
following methods
(i) by delivering or tendering to the
addressee or his agent by hand of a copy of the notice, summons or order, or
(ii) by post :
Provided that if
upon an attempt having been made to serve any such notice, summon or order by
any of the above mentioned methods, the authority issuing it is satisfied that
the addressee is avoiding the notice or summons or order or that for any other
reason, the notice, summons or order can not be served by any of the above
mentioned methods, the said authority shall cause such notice, summons or order
to be served by affixing a copy thereof
(a) if the addressee is a dealer,
on some conspicuous part of the dealer’s office or the building in which
his office is located or upon some
conspicuous part of any place of the dealer’s business last notified by him;
and
(b) if the addressee is not a
dealer, on some conspicuous part of his residence or office or the building in
which his residence or office is located, and such service shall be deemed to have been made on the addressee personally.
(2) When the officer serving a
notice, summons, delivers or tenders a copy of the notice or summons to the
addressee personally or to his agent he shall obtain the signature on the
original notice, summons of the person to whom it is so delivered or tendered
as an acknowledgment of service:
Provided that where the
addressee or his agent refuses to sign the acknowledgment the serving officer
shall affix a copy of the notice, summons on the outer door or some other
conspicuous part of the house in which the addressee ordinarily resides or
carries on business or personally works for gain.
(3) When the notice or summons is
served by affixing a copy thereof in accordance with the proviso to sub-rule
(1) or sub-rule (2) the officer serving it shall return the original to the authority
which issued the notice, summons with the 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 residence or the building in which his office or residence is located
or his place of business, was identified and, in whose presence the copy was
affixed. The said officer shall also obtain the signature or thumb impression
of the person identifying the addressee’s residence or office or building or
place of business, to his report.
(4) When service is made by post, the
service shall be deemed to have been effected by properly addressing, prepaying
and posting by registered post with acknowledgment due the notice or summons or
order and, unless the contrary is proved, the service shall be deemed to have
been effected at the time at which the notice or summons or order would be
delivered in the ordinary course by post.
(5) The authority at whose
instance the notice or summons or order was issued, shall, if it is satisfied
from the report of the messenger or the postal acknowledgment or by taking such
evidence it deems proper that the notice, summons or order has been served in
accordance with this rule, record an order to that effect. If it is not
satisfied that the notice or summons or order has been properly served, it may,
after recording an order to that effect, direct the issue of a fresh notice or
summons or order.
(6) After a Hindu undivided family
is partitioned, notice, summons or order, shall be served on the person who was
last manager (Karta) of the Hindu undivided family immediately before the
partition or if service of notice, summons or order on him is not possible for
any reason, then on any adult who was a member of the Hindu undivided family
immediately before the partition.
(7) Where a firm or an association
of persons is dissolved, notice, summons or order may be served on any person
who was a partner (not being a minor) of the firm or member of the association,
as the case may be, immediately before its dissolution.
(8) Where any assessment is to be
made in respect of a business which has been discontinued, a notice shall be
served in the case of a firm or an association of persons, on any person who
was a partner of such firm or member of such association at the time of its
discontinuance or in the case of a company, on the principal officer
thereof.
Explanation-For the purpose of
this rule, ‘agent’ means a person entitled to appear in accordance with the
provisions of section 24 of the Act and includes a Manager, Clerk or Mukhtiar
of the dealer or a Secretary, Director or Accountant of a company or an adult
member of a Hindu undivided family, or any literate employee of a dealer unless
the dealer has informed in writing the name of a person authorised to receive
notice, summons or order on his behalf as an agent.
(9) A summons under the
Act or rules made there under shall be in the form 52.
57: Filing of memorandum of appeal or
application for revision
(1) Every appeal or
application for revision shall
(a) be in writing;
(b) specify the name
and address of the appellant/applicant ;
(c) specify the date of
order against which it is made;
(d) specify the date on
which order was communicated to the appellant or applicant;
(e) contain a clear
statement of facts;
(f) specify the grounds on which
appeal or revision is preferred without any argument or narration and numbered
consecutively;
(g) state precisely the
relief prayed for; and
(h) 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) (a) The memorandum of appeal shall be accompanied by :
(i) an authenticated
copy of the impugned order; and
(ii) a copy of the challan in proof
of payment of the amount of tax and/or penalty, in accordance with the
provisions of sub-section (4) of section 48;
(b) The application for
revision shall be accompanied by an authenticated copy of the impugned order.
(3) An appeal against an order of
assessment or against an order imposing penalty shall, as far as possible, be
in form 53.
(4) An application for revision
shall, as far as possible, be in form 54, and shall be presented within a
period of six calendar months 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 either be presented to
the appellate or revisional authority or to such authority as the Commissioner
may, by order, specify, by the appellant or the applicant or his agent or sent
to such authority by registered post. When appeal or revision is presented by a
person duly authorised by the appellant or the applicant as required by
sub-section (1) of section 24 it shall be accompanied by a duly stamped letter
of authority appointing him as such.
(6) The memorandum of appeal or an
application for reference under section 55 shall be presented by the appellant
or the applicant or by his agent to the Registrar or Clerk of Court of the
Tribunal during office hours at the Tribunal's headquarters or sent to it by
registered post.
(7) An appellate authority shall,
ordinarily within thirty days of the presentation of the appeal, either admit
or reject it after proper examination of the impugned order and/or the record
relating to such order.
58: Stay of recovery of the remaining amount
The appellate authority on admitting
an appeal, having satisfied about the correctness of the payment of tax and
penalty, if any, made by the appellant in accordance with the provisions of
sub-section (4) of section 48, shall stay the recovery of the remaining amount,
pending the decision of the appeal and send an intimation thereof to the
authority whose order is appealed against as also to the appellant, ordinarily
within seven days from the date of the admission of the appeal.
(1) If the memorandum of appeal or
application for revision does not comply with all or any of the requirements of
rule 57 or the appellant fails to pay in accordance with the provisions of
sub-section (4) of section 48 the tax and/or penalty in respect of which the
appeal has been preferred, the appeal or application for revision may be
summarily rejected :
Provided that no appeal or
application for revision shall be summarily rejected under this sub-rule unless
the appellant or applicant is given such opportunity as the appellate or the
revisional authority thinks fit, to amend such memorandum of appeal or
application for revision so as to bring it into conformity with the
requirements of rule 57.
(2) An appeal or application for
revision may also be summarily rejected on any other ground which should be
reduced in writing by the appellate or revisional authority :
Provided that before an order summarily rejecting an
appeal or application for revision under this sub-rule is passed, the appellant
or applicant shall be given a reasonable opportunity of being heard.
(3) Where an appeal is summarily
rejected under sub-rule (1) on the ground that the appellant had failed to pay
in accordance with the provisions of sub-section (4) of section 48 the amount
of tax and/or penalty in respect of which the appeal has been preferred, the
appellate authority may, where, it is subsequently brought to its notice that
the said amount was paid before filing the memorandum of appeal but the proof
of payment was not furnished therewith, readmit the appeal.
(1) If the appellate or revisional
authority does not reject the appeal or application for revision summarily, it
shall fix a date for hearing the appellant or applicant or his duly authorised
agent.
(2) The said authority may, at any
stage, adjourn the hearing of an appeal or application for revision to any
other date.
(3) If on the date fixed for
hearing or any other date to which the hearing may be adjourned the appellant
or applicant does not appear before the said authority either in person or
through a person duly authorised by the appellant or the applicant as required
by sub-section (1) of section 24, the said authority may dismiss the appeal or
application for revision or may decide it ex-parte as it thinks fit.
(4) Where an appeal or revision is
dismissed or decided ex-parte under sub-rule (3), the appellant or the
applicant, as the case may be, may, within thirty days from the date of
communication of such order apply to the appellate or revisional authority for
re-admission or rehearing of the appeal or revision, as the case may be, and if
the appellate or revisional authority is satisfied that the appellant or the
applicant or a person duly authorised under sub-section (1) of section 24, was
prevented by a sufficient cause from appearing when the appeal or revision was
called for hearing, it may readmit or rehear the appeal or revision, as the
case may be, upon such terms including terms as to cost and conditions as it
may think fit.
61: Notice to person likely to be affected
adversely
Before any appellate or revisional
authority passes any order against any dealer or person in appeal or revision,
enhancing an assessment or penalty or both it shall send or if he is present,
deliver to the dealer or person a notice in form 55 and give him a reasonable
opportunity of being heard.
62: Supply of copy of order to the appellant
or applicant and the officer concerned
A copy of the order passed by the
appellate authority other than the High Court or passed by the revisional
authority in appeal or revision shall be supplied free of cost, to the
appellant or applicant or the person affected thereby and another copy shall be
sent to the officer whose order forms the subject matter of the appeal or revision proceedings.
(1) The fees payable in respect of
appeal under section 48, application for revision under section 49 and
miscellaneous application and petition for any relief shall be as follows :
(i) on a memorandum of appeal under
section 48 to the Appellate Deputy
Commissioner Rs. Ten.
(ii) on a memorandum of appeal under section
48 or sub-section (4) of section 49 to the Tribunal - Rs. Thirty.
(iii) on an application for revision under section 49 - Rs. Ten.
(iv) on any
other miscellaneous application or petition for relief - Rs. Five.
(2) Any officer appointed under section
3 before whom any proceeding against a dealer under the Act or the rules made
thereunder is pending may, in his discretion, allow such dealer on his
application to inspect the whole or any part of the record of such proceeding.
If an application for inspection is made within three hours of the opening
hours of office, the inspection shall, as far as possible, be allowed on the
same day otherwise on the next working day. If the application is allowed, an
inspection fee of rupees five for the first hour or part of first hour and one
rupee for any subsequent hour or part
thereof shall be charged. Inspection in the same manner and on the payment of
same charge may be allowed of the record of any proceeding before any officer
appointed under section 3 which have been closed :
Provided that no inspection fee
shall be charged for the inspection of the record of a pending proceeding by a
dealer on any day fixed for the hearing of the case or for inspection of a record
by Government Officers or other persons duly authorised in this behalf for
Government purposes.
Explanation-For the purpose of this proviso, the record of
a pending proceeding includes the record of a closed proceeding which is called
for a reference in the pending proceeding.
(3) The dealer shall inspect the
record in the presence of such official and between such hours as may be
appointed for the purpose by the officer appointed under section 3. He shall
not be allowed to use pen or ink during inspection nor shall he be allowed to
remove the record or any part thereof from the place of inspection, or to make
any mark upon the record or in any manner mutilate it. He shall also not be
allowed to take a copy of any part of the record beyond taking down brief notes
with a pencil for reference.
(4) For the purpose of sub-rules
(2) and (3) the word ‘dealer’ shall include any person duly authorized by the
dealer under sub-section (1) of section 24.
(5) Copying fee shall be
charged at the following rates for grant of certified copies of documents
Ordinary Urgent
For every three hundred and sixty words or Five rupees Ten
rupees
less
(6) All court-fee stamps affixed to petitions
filed before any officer appointed under section 3 other than a Commercial Tax
Inspector shall be punched immediately in the presence of the officer
concerned.
(7) Any party to a proceeding
under the Act or any Rules made thereunder may apply to the appropriate
authority having jurisdiction in respect of such proceeding or the custody of
the records pertaining thereto for a certified copy of any document produced or
filed in such proceeding or any order passed by such authority.
(8) The application under sub-rule
(7) shall be affixed with a court-fee stamp of the value specified in sub-rule
(5) and shall be accompanied by a deposit of an amount to cover the cost of
preparing certified copies according to the rate of fees specified in sub-rule
(5). The amount calculated according to the said rate shall be retained by the
said authority as copying fees and the surplus amount, if any, deposited by the
party shall be refunded to it at the time of supplying the copy :
Provided that the party shall,
if the amount deposited by it is not sufficient to cover the copying fees, pay
the deficit before taking delivery of the copy.
(9) All fees payable under this rule shall be paid in
court fee stamps.
(10) No fee shall be payable in
respect of any argument or objection in writing or in respect
of any application which asks only for information and which does not
seek any specific relief or in respect of
any application for adjournment
of hearing or in respect of any application for inspection of records.
64: Notice for rectification of mistake under
section 56
The notice required to be given
under sub-section (1) of section 56 shall be in form 56.
65: Production of documents and furnishing of
information by dealers
The inspecting Officer other than a
Commercial Tax Inspector appointed under
section 3, requiring a dealer the production of his accounts under clause (a)
of sub-section (3) of section 57 may, by serving a notice in form 1 require
such dealer to produce before him any accounts or documents or registers or to
furnish any information relevant to his business or relating to profits derived
from the business of any firm or the stocks of goods or purchase, manufacture, sales and
deliveries of goods by the dealer, as may be necessary for the purpose of the
said section.
66: Request for requisitioning the services of
police officer
The request for requisitioning the services of
a police officer under sub-section (7) of section 57 shall be in form 57.
67: Retention of seized books of accounts,
registers and documents
(1) If the inspecting officer seizes any
books of accounts, registers or documents under sub-section (4) of section 57,
he shall give a receipt therefor specifying in brief the particulars of the
records so seized.
(2) The regular accounts that is to say cash
book and ledger of a dealer seized by the inspecting officer shall be
scrutinized and returned to the dealer within a period of 120 days. If the scrutiny is not completed within the
aforesaid period, the said authority may retain such accounts for a further
period not exceeding 90 days, after recording reasons in writing therefor and
after obtaining permission in writing from the Deputy Commissioner. Other books of accounts, registers and
documents shall be retained as evidence till a final decision in the case of
the dealer.
(1) The
form of notice under clause (b) of sub section (6) of section 57 shall be in
form 58.
(2) Where any goods are released under clause
(d) of sub-section (6) of section 57, the officer releasing the goods shall
obtain a receipt therefor from the dealer or person from whom the goods were
seized.
(3) The goods required to be disposed of by way
of sale under clause (f) of sub-section (6) of section 57 shall be so disposed
of in the manner laid down for sale by or under the Chattisgarh Land Revenue
Code 1959 (No.20 of 1959).
(4) (a)
Where any goods stored or
kept by a dealer or person in any of the premises referred to in clause (a) of
sub-section (5) of section 57 and disowned by such dealer or person are seized under clause (a) of sub-section
(6) of the said section the particulars
of such goods and the information about the seizure thereof shall be published in the form of a notice in
the local news papers.
(b) If no person claims the ownership of
goods referred to in clause (a) within fifteen days of the date of publication
of the notice, such goods shall be put up for sale in auction by issue of a
public notice. On the sale of such goods, the sale proceeds shall be deposited
in the government treasury as miscellaneous receipt.
(5) A
dealer or person claiming ownership of the goods seized under clause (a) of
sub-section
(6) of section 57 or the person from whom the
goods are seized shall file his objection, if any, under clause (h) of the said
sub-section within fifteen days of the seizure of the goods or of the
publication of notice referred to in clause (a) of sub-rule (5) whichever is
later.
69: Establishment of check posts and barriers -
(1) A check post shall be set up at a place notified by State Government or the
Commissioner under sub-section(1) of section 58 by erecting a barrier across
the road or thoroughfare to enable vehicles intercepted , detained or searched.
(2) Every transporter transporting goods
notified under sub-section (3) of section 58 (hereinafter referred to as the
notified goods) shall carry with him an invoice, bill or chalan or any other
document indicating the name of the consignor and consignee, the place of
dispatch, the place of destination and the description, quantity and value of
the goods and shall be signed by the consignor.
(3) Every transporter transporting the
notified goods beyond a check post or barrier, shall file in duplicate, before
Check Post Officer, a true and complete declaration in form 59 obtained in the
manner specified in sub-rule (1) of rule 74 duly signed and verified by the
consignor. If the check post officer is satisfied that the particulars
furnished in the declaration are correct, he shall sign with date in each copy
of the declaration and mark it with seal of the check post. He shall then
return one copy of declaration to the transporter.
(4) The transporter shall produce the
declaration duly signed and dated by the said officer for inspection and
checking at any other check post witch may fall on the route.
(5) The copy of the declaration retained at
the check post shall be forwarded after making entry thereof in the register
kept at the check post, to the Commercial Tax Officer in whose circle the place
of business of the consignor or consignee, as the case may be, is situated.
70: Submission of declaration in case of a
person
When the goods, as are notified under sub-section (3) of section
58 belonging to a person other than a dealer are carried in a vehicle coming
from any place outside the State or going to a place outside the State, the
driver/any other person incharge of the vehicle shall submit a declaration in
form 60.
(1) Every
person transporting any notified goods shall keep and maintain true and correct record in respect of such goods
transported by him showing the following particulars, namely,
(i) Full
name and address with number of registration certificate under the Chattisgarh
Value Added Tax Act, 2005 (No. 2 of
2005) if any, of the consignor,
(ii) Full name and address with number of the
registration certificate under the Chattisgarh Value Added Tax Act, 2005 (No. 2 of certificate 2005) if any, of the consigneor
(iii) Place from which goods dispatched
(iv) Destination (including district)
(v) Description of goods
(vi) Quantity
or weight
(vii)
Value
of the goods
(viii)
Consignor's
invoice No. and date,
(ix)
Name
of the person to whom goods to be delivered,
(x)
Name
and full address of the carrier
(xi)
Details
of the vehicle transporting goods with its No. if any,
(xii)
Name,
address and license number of the driver of the vehicle,
(xiii)
Name
and address of the person (if any) in charge of the goods and shall, if so
required by an officer not below the rank of Commercial Tax Officer, furnish
such particulars, as he may require in respect of any transaction so far as it
relates to the goods referred to above.
(2) Where the goods have been dispatched by a
consigning dealer to "self" and are delivered to any person other
than the consignor himself, the person transporting the goods shall ascertain
and keep record of the full name and address with registration certificate
number under the Chattisgarh Value Added
Tax Act, 2005 (No. 2 of 2005) if any, of the dealer taking the delivery
or on whose behalf delivery is taken.
(3) Every person who transports any goods
notified under sub-section (3) of section 58 shall if so required by an officer
not below the rank of Commercial Tax Officer, furnish to such officer
particulars in respect of such goods transported by him in form 61. While
calling for such information the officer shall allow, the person transporting
the goods time, which shall not ordinarily be less than one week.
(4) All accounts, records, registers and
documents relating to the above transactions shall at all reasonable times be
open to inspection by an officer not below the rank of Commercial Tax Officer.
72: Inspection and search of the vehicle
(1) The
check post officer for ensuring that any vehicle is not being used for evasion
of tax payable under the Act, require the transporter to stop the vehicle, and
such person shall forthwith comply with such requirement and keep the vehicle
stationary for so long as is required by that officer.
(2) The said officer may, thereupon, enter
and search such vehicle and inspect all goods and documents concerning the
goods or the vehicle which are being carried on such vehicle. In carrying out
such search or inspection, the said officer may take assistance of any
Inspector of Commercial Tax appointed under section 3 of the Act or any other
staff sub-ordinate to the said officer. The transporter shall forthwith furnish
such particulars of goods and vehicle as may be required and shall render all
possible assistance to the said officer in making the search or inspection.
73: Procedure for seizure sale and release of
goods or goods with vehicle
(1) Where any goods or the vehicle along
with the goods are seized by the check post officer under sub-section (7) of section
58, he shall prepare a list in duplicate of all such goods/vehicle bearing his
own signature, and signature of the transporter and shall take all the measures
necessary for their safe custody. One copy of the list shall be given to the
transporter.
(2) The
notice under sub-section (11) of section 58 shall, as far as may be, be in form
62.
(3) Where
any goods/goods along with the vehicle/vehicle are released by the check post
officer under sub-sections (10), (12) and (13) of section 58 he shall, on
payment by the transporter of the goods expenses, if any, incurred by the check
post officer for the safe custody of the goods and the incidental charges
(which shall be specified in the order) order release of the goods and obtain a
receipt therefor from the transporter.
(4) If the amount of penalty imposed under
sub-section (13) of section 58 is not paid within thirty days of the service of
the order, the check post officer shall serve on the transporter a notice in
form 63 to show cause why the goods or the vehicle along with the goods should
not be disposed of by way of sale.
(5) On being satisfied that the amount of
penalty imposed under sub-section (13) of section 58 has not been paid by the
transporter, the check post officer shall
proceed to dispose of the goods or the vehicle along with the goods by
way of sale.
(6) The
order of disposal of the goods or the vehicle along with the goods by way
of sale shall be in form 64 and a copy
of the order shall be served on the
transporter.
(7) The goods/vehicle required to be disposed
of by way of sale under sub-section(15)
of section 58 shall be disposed of by way of sale in the manner laid down by or
under the Chattisgarh Land Revenue
Code,1959 (No.20 of 1959).
74. Procedure for obtaining and keeping record
of the declaration in form 59
(1) A registered dealer, shall obtain, from
the appropriate Commercial Tax Officer or any other officer as may be
authorized by the Commissioner in this behalf, blank declaration in form 59.
The counterfoil of the declaration forms shall be maintained by the dealer for
a period of five years or such other period as may be specified by the
Commissioner.
(2) (a)
The blank declaration form referred to in sub-rule(1) shall be in any colour
determined by the Commissioner and shall be available in book form, each book
containing 50 of such forms in triplicate and may be obtained from the
authority mentioned in sub-rule (1) on payment of a fee of rupees fifty or
rupee one per form.
(b) For
obtaining the declaration forms referred to in sub-rule (1), every registered
dealer shall apply in writing in form 65 to the appropriate Commercial Tax
Officer stating his requirement of such forms and shall furnish such other
particulars, statements and information and produce such other documents as the
Commercial Tax Officer may require for the purpose of satisfying himself
about bonafide use of such forms issued
on previous occasions and the bonafide nature of his requirement of forms on
the present occasion.
(c) The application in Form 65 shall be
accompanied by a copy of the treasury receipted challan in form 34 in respect
of the fee payable therefor under clause (a):
Provided that where
the fee payable does not exceed rupees two hundred at any one time, the payment
may be made in cash in the office of the appropriate Commercial Tax Officer;
(d) On receipt of the application under
clause (b) the Commercial Tax Officer shall, with due regard to the
requirements of the dealer supply the declaration forms on furnishing an
acknowledgment thereof.
(e) If
for reasons to be recorded in writing the Commercial Tax Officer is not
satisfied that the applicant has made bonafide use of the declaration forms
previously issued to him or that the requirement of the declaration forms
applied for is not bonafide he shall reject the application.
(f) If for reasons to be recorded in writing
the Commercial Tax Officer is not satistied that the applicant requires the
books of declaration forms in such numbers as he has applied for, he may issue
such forms in such lesser number, as in his opinion, would satisfy the
reasonable requirement of the applicant.
Provided that new forms shall not be issued to a dealer
until he has rendered account of the old forms lying with him and returned the
balance, if any, in his hand to the
appropriate Commercial Tax Officer.
(g) If the Commercial Tax Officer is
satisfied that the applicant at the time of making application has defaulted in
furnishing the returns or payment of tax as per return under the Act, or under
the Central Sales Tax Act, 1956(Act No. 74 of 1956) or under the Chattisgarh
Sthaniya Kshetra Me Mal ke Pravesh Par Kar Adhiniyam, 1976 (No.52 of 1976) for
any quarter or is in arrears of any dues under the above Acts in respect of any
period, he may withhold the issue of the declaration forms to the applicant
till such time the applicant furnishes the returns and pays the dues for the
relevant period;
(h) If
the fee paid for the declaration forms is more than the fee payable for the
number of forms issued, the balance shall be credited to the account of the
dealer to be adjusted against any further issue or may be refunded to him on
making an application by him.
(3) Every such registered dealer to whom declaration
in form 59 is issued shall maintain in a register in form 66 a true and correct
account of every such form. If any such
form is lost, destroyed or stolen, the dealer, shall report the fact to the
said authority immediately, shall make appropriate entries in the remarks
column of the register in form 66 and take such other steps to issue public
notice of the loss, destruction or theft.
(4) Where a declartion form either blank or
duly completed is lost while it is in his custody before dispatch or lost in
transit the dealer shall, besides taking action prescribed under sub-rule(3)
furnish to the said authority, from whom the said forms were obtained, a
reasonable security by way of an indemnity bond in form 67 separately for each
form so lost, against any possible misuse of the said form.
(5) The
said authority shall, from time to time, publish in the official Gazette the
particulars of the declaration form in respect of which a report is received
under sub-rule(3).
(6) Any unused declaration forms remaining in
stock on the date of closure of business or on the date of making an
application for cancellation of his registration certificate or on the date his
registration certificate is cancelled otherwise, as the case may be, shall be
surrendered to the issuing authority by such dealer within seven days of such
date.
(7) The Commissioner may, by notification,
declare that declaration forms of a particular series, design or colour shall
be deemed as obsolete and invalid with effect from such date as may be
specified in the notification
(8) When a notification declaring forms of a
particular series, design or color as obsolete and invalid is published under
sub-rule(7), all registered dealers shall, on or before the date with effect
from which the forms are declared as obsolete and invalid surrender to the
appropriate Commercial Tax Officer all unused forms of that series, design or
colour which may be in their possession and obtain in exchange such new forms
as may be substituted for the forms declared obsolete and invalid.
(9) The officer to whom the declaration forms
are supplied for distribution to the registered dealer shall keep them in safe
custody and maintain a proper account thereof
in a register in form 68.
(10) The Commissioner, may from time to time, by
order specify the procedure regarding printing and distribution of the
declaration forms, issue of transit pass as required, presentation and
collection of declaration forms, and other documents at the check post and
proper functioning of the check post.
75: Transit
of goods by road through the state and issue of transit pass
(1) The transporter, in order to obtain a
pass under section 59, shall submit an application in form 69 in triplicate to
the check post officer of the check post
or barrier, if any, established near the point of entry into the State (hereinafter referred to as
the entry check post ).
(2) The Check post Officer of the entry check
post shall, after examining the documents and after making such enquiries as he
deems necessary, issue to the transporter the duplicate and triplicate copies
of the application, retaining the original himself as transit pass to the
transporter. The pass shall specify the check post or the barrier of the State
to be crossed by the vehicle (hereinafter referred to as the exit check post)
and the time and date up to which it should be so crossed.
(3) The transporter shall stop his vehicle at
such exit check post, surrender the
duplicate copy of the pass and allow the
check post officer to inspect the documents, consignments and goods in
order to ensure that the consignments
being taken out of the State are the same for which the pass has been obtained.
The Check post Officer of the exit check post shall issue a receipt on the
triplicate copy of the pass for the duplicate copy surrendered by the
transporter.
(4) The Check post Officer of the exit check
post shall have powers to detain, unload and search the contents of the vehicle
for the purpose mentioned in sub-rule (3).
Every transporter transporting by
road any goods shall give the particulars specified in sub rule(1) of rule 71
in the documents required to be furnished by him under sub-section(1) of
section 61.
(1) Every clearing, forwarding and booking
agent, dalal and person transporting
goods shall send an intimation in form 70 about the business carried on by him
to the appropriate Commercial Tax Officer within thirty days from the date
of coming into force of this rule or the commencement
of business whichever is later and
obtain an acknowledgment therefor from
the Commercial Tax Officer.
(2) The Commercial Tax Officer shall, on
receipt of any intimation under sub-rule
(1), enter in a register in form 71 the particulars given therein.
(3) Where any goods handled by any agent or
person referred to in sub-section(1) of section 62 have been consigned by the
consignor to "self" and such goods are delivered by such agent or
person to any person other than the consignor, the agent or person shall
ascertain and keep the record of full name and address of the person taking
delivery of the goods, the name of the dealer with his registration certificate
number under the Act., if any, and if the person taking delivery is not a
dealer but taking delivery for and on behalf of a dealer the name and address
of such dealer and his registration certificate number under the Act.
(4) All accounts, records, register and
documents maintained by any agent or person referred to in sub-section (1) of
section 62 shall at all reasonable times be open for inspection by any officer
above the rank of an Assistant Commercial Tax Officer and by the Assistant
Commercial Tax Officer with the written permission of the Commercial Tax
Officer.
78: Issue of tax clearance certificates
(1) Any dealer required to produce a tax
clearance certificate under section 65 shall make an application in form 72 to
the appropriate Commercial Tax Officer for grant of such certificate and shall
obtain a written acknowledgment
therefor.
(2) (a) On receipt of the application, the appropriate
Commercial Tax Officer shall grant a tax clearance certificate in form 73 to
the dealer or reject the application
within one month from the date of receipt of the application. An
application for a tax clearance certificate shall be rejected, if the dealer is
either in arrears of tax or has not furnished a return for any period.
(b) Where an application is rejected, the
appropriate Commercial Tax Officer shall specify the amount of arrears
outstanding against the dealer. If the arrears are paid the tax clearance
certificate shall be granted to the dealer. The certificate shall be prepared
in duplicate. One copy shall be given to the dealer and the other copy shall be
retained by the appropriate Commercial Tax Officer for his record. Where an
application is rejected the appropriate
commercial tax officer shall immediately intimate this fact to the officer
specified in serial number 7 of the application in form 72.
(3) The tax clearance certificate granted
under clause (a) of sub-rule (2) shall be valid for a period of one year from
the date of its issue, if not cancelled.
(4) Where facility to pay any amount in
installments has been granted to a dealer under sub-section (7) of section 25
or where the recovery of any amount due has been stayed by any competent
authority, such amount shall not be treated as an amount in arrears for the purpose of this rule
unless the dealer has failed to pay any installment due from him.
79: Procedure for determination under section
70 of disputed questions
(1) (a) Every dealer desirous of raising a question
for determination of the rate of tax on any goods, shall make an application to
the Commissioner.
(b) Every dealer making such application
shall deposit a fee of rupees one hundred and enclose with the application a
copy of chalan in form 34 in proof the payment of such fee.
(2) Every
application made under clause (a) of sub-rule (1) shall,
(i) be in
duplicate.
(ii) clearly state the facts relating to the
goods in respect of which determination is sought, that is to say, their
description, the use to which the goods are put to, specification thereof, raw
material used in the manufacture of such goods and give a detailed description
of the process of manufacture of the goods in question,
(iii) be
accompanied by a sample, a copy of the sale voucher, purchase order and
purchase voucher, if any ;
(iv)
contain the dealer's contention
regarding the rate of tax and the entry of the schedule by which the goods are
claimed to be covered.
(3)
Separate application shall be made
for each of the goods in respect of which determination of the rate of tax is
sought.
(4)
On receipt of the application, the Commissioner
shall, after making such enquiry and calling for such additional information
from the dealer as he deems necessary and after giving the dealer an
opportunity of being heard, pass an order determining the rate of tax in
respect of the goods covered by the documents
received with the application.
(5)
A copy of the order passed under
sub-rule(4) shall be served on the dealer.
80: Furnishing
of statement of goods held in stock on the date of commencement of the Act.
under section 73 -A registered dealer shall furnish a
statement in form 74 in respect of goods, specified in schedule-II held in
stock by him on the date of commencement of the Act and such statement shall be
furnished by him to the appropriate Commercial Tax Officer within 30 days of
such date.
81: Acceptance of declaration or
certificate
(1) No selling registered dealer shall
refuse to accept any declaration or certificate furnished by a purchasing
registered dealer in accordance with any provision of the Act or rule made or any
notification issued thereunder.
(2) Any declaration or certificate required
to be filed under the Act or the rules or any notification issued thereunder,
shall not be rejected as invalid on the ground that it lacks in certain
material particulars or is defective until the dealer is given a reasonable
opportunity to supply the omission or to remove the defects occurring in such
declaration or certificate or to furnish a fresh declaration or certificate.
82: Imposition of penalty for breach of rules
The Commissioner may impose a
penalty not exceeding rupees five hundred on a dealer or a person, as the case
may be, committing a breach of any of the provisions of these rules.
The Chattisgarh Vanijyik Kar Niyam, 1995 are hereby repealed : Provided that such
repeal shall not affect the previous operation of the said rules or anything
done or any action taken thereunder