HIMACHAL PRADESH VALUE ADDED TAX RULES,
2005
In
exercise of the powers conferred by section 63 of Himachal Pradesh Value Added
Tax Act, 2005 the Government of Himachal Pradesh hereby makes the following
Rules, namely:
1. Short title
and commencement
(1) These Rules
may be called the Himachal Pradesh Value Added Tax Rules, 2005.
(2) These shall
come into force on such date as the State Government may, by notification in
the Official Gazette, appoint.
In these rules, unless there is anything repugnant in the
subject or context,
(a) "agent"
means a person authorised in writing in Form VAT‑XVI by a dealer to
appear on his behalf before any officer empowered under the Act to carry out
the purpose of the Act, being
(i) a relative of the dealer; or
(ii) a person in
the regular and whole‑time employment of the dealer; or
(iii) a person who
has been enrolled as Chartered Accountant in the register of Accountants
maintained by Union Government under the Auditor's Certificate Rules, 1932; or
(iv) a person who
possesses a degree in commerce, law, economics or banking, including higher
auditing, conferred by any Indian University incorporated by law for the time
being in force or any foreign University duly approved in this behalf by the
State Government;
(b) "appropriate
Assessing Authority" in respect of any particular dealer means the Asstt.
Excise and Taxation Commissioner or the Excise and Taxation Officer, within whose
jurisdiction the dealer's place of business is situated, or if the dealer has
more than one place of business in Himachal Pradesh, the Asstt. Excise and
Taxation Commissioner or the Excise and Taxation Officer within whose
jurisdiction the principal place of business in Himachal Pradesh of such
business is situa ted, or such other person as may be appointed under section 3
of the Act and authorised by the State Government to make assessment in respect
of such dealer within the meaning of clause (b) of section 2 of the Act;
(c) "appropriate
Government Treasury" means a treasury or sub‑treasury of Government
or a branch of the State Bank of India or a branch of the State Bank of Patiala
situated in the district, in which the dealer concerned has his place of
business or the principal place of business of the business in Himachal Pradesh
if the business is carried on at more than one place in the State;
Explanation: The
branch of the State Bank of‑Patiala, shall be deemed to be the
appropriate Government Treasury only (a) if the State Government has so
authorised the Bank, and (b) in relation to dealers, where there is no treasury
or sub‑treasury of Government or a branch of the State Bank of India;
(d) "Assistant
Excise and Taxation Commissioner" means the person appointed by that
designation by the State Government under section 3 of the Act to assist the
Commissioner;
(e) "Bhatti"
in relation to a Halwai or Dhaba‑wala or Tandoor‑wala or Loh‑wala
or Chat‑wala means any type of heating apparatus, fired by any type of
fuel or power and used for bringing out goods for sale and includes a Bhatti
set up or worked whether wholly or partly, whether directly or indirectly or
engaged on job work or lease basis at any point of time during the quarter;
(f) "bricks"
means mud bricks baked in a kiln and includes roofing tiles made from mud;
(g) "charge
code" means the number assigned by the Commissioner to a circle of
assessments;
(h) "Dhaba"
means a small business of running and eating place where only traditional
Indian Meals are prepared and sold and includes a "tandoorwala",
"lohwala" and "chatwala";
(i) "Form
'C"' means the Form 'C' prescribed under the Central Sales Tax
(Registration and Turnover) Rules, 1957;
"Excise
and Taxation Officer" means the person appointed by that designation by
the State Government under section 3 of the Act to assist the Commissioner;
(k) "Form"
means a form appended to these rules;
(1) "Halwai"
means the owner of a small business where only customary sweets, milk, curd, namkeen,
poories etc., are prepared and sold in traditional style and fashion;
(m) "month"
means a calendar month;
(n) "section"
means a section of the Act;
(o) "small
business" means a commercial establishment, where
(a) the owner
himself is an active worker and does not have more than five helpers to run the
establishment;
(b) no traditional
or separate service charges are claimed or charged from the customer in
addition to the cost of article(s) sold;
(c) no uniformed
bearers or waiters are kept and there is no elaborate or fancy decoration or
furniture, except for benches, cots or ordinary chairs and tables for the
customers; and
(d) the cooking
hearth, chullah, angithi or stove is kept within the premises and open to
public view;
(p) "small works
contractor" means a Class "C" or a Class "D" works
contractor who is qualified to offer tender or bid for works upto Rs. 25 lakhs
and Rs. 6 lakhs respectively;
(q) "the Act" means the Himachal
Pradesh Value Added Tax Act, 2005.
(2) The words and
expressions used in these rules but not defined shall have the same meaning as
assigned to them in the Act.
REGISTRATION, NOMINATION OF HEAD OFFICE AND TAXABLE QUANTUM FOR CERTAIN DEALER
3. Application for
registration
(1) The
application for registration under section 14 shall be made to the appropriate
Assessing Authority in Form VAT‑I and shall be signed in the case of a
(i) proprietorship, by the proprietor of
the business;
(ii) partnership, by all the partners;
(iii) Hindu Joint
Family business, by the Manager or
Karta of the Hindu Joint Family;
(iv) company
incorporated under the Companies Act, 1956, or under any other law, by the
Chairman, managing director or the principal officer managing the business;
(v) society, by
the Chairman, secretary or an officer
managing the business;
(vi) club or an
association of persons, by the person managing the affairs of the club or the
association, duly authorised by the members in this behalf; and
(vii) Government
Department, by the Head of Department or any other officer or officers duly
authorised in writing by him.
(2) The
application under sub‑rule (1) shall be accompanied by a deposit receipt,
in Form VAT‑II of a fee of one hundred rupees in the appropriate
Government treasury.
(1) The security
or additional security required to be furnished under section 15 for
registration may be in the following forms, namely:
(a) cash deposit
or Post Office Saving Account or Scheduled Banks' Saving Bank Account Pass Book
or fixed deposit receipt duly pledged to the Assessing Authority or bank
guarantee from a Scheduled bank; or
(b) personal bond
with two solvent sureties to the satisfaction of the appropriate Assessing
Authority and executed in Form VAT‑III on a non‑judicial paper of the
appropriate value.
(2) The security
furnished under sub‑rule (1) shall be maintained in full so long as the
registration certificate continues to be in force. If the amount of security
already determined is rendered inadequate, the Assessing Authority may at any
time and for sufficient reasons demand additional security.
(3) Where the
security or additional security furnished by a person is in the form of Bank
Guarantee, the person furnishing such guarantee shall get the same re‑validated
atleast thirty days before the date of its expiry.
(4) Where the
security or additional security furnished by a person is in the form of a
surety bond and the surety becomes insolvent or is otherwise incapacitated or
dies or withdraws, the person shall, within fifteen days of the occurrence of
any of these events, inform the authority granting the registration, and shall
within thirty days of such occurrence, furnish a fresh security or additional
security for the like amount.
(5) In the event
of default in payment of any tax, interest or penalty due, the security or
additional security furnished by the dealer under sub‑rule (1) shall be
liable to forfeiture and adjustment, by the Assessing Authority, towards
recovery of such tax, interest or penalty after intimation to him and the
deficiency in the amount of security or additional security shall be made up by
the dealer within a period of thirty days from the date of such intimation.
5. Certificate
of registration
(1) When the
appropriate Assessing Authority, after making such enquiry as he may consider
necessary, is satisfied that the application is in order and the applicant has
fulfilled the requirements of the provisions of the Act and these rules, he may
register such dealer or such person and issue him a certificate of registration
in Form VAT‑IV, which shall be valid either from the date of receipt of
the application under sub‑rule (1) of rule 3 or from the commencement of
the liability to pay tax, whichever is latter, but in case of registration
under sub‑section (2) of section 14 the certificate of registration shall
be valid from the date of its grant.
(2)
The registration certificate shall
specify the following, amongst other particulars:
(e) the location
of the business and of any branch of the business;
(f) the nature of
the business;
(g) the class or
classes of goods which may be sold to the dealers as being required for
purposes of manufacture of goods for sale;
(h) the tax or the
return period; and
(i) the intervals
at which the tax shall be payable.
(3) As far as may
be consistent with the Act and the rules, the particulars referred to in
clauses (b) and (c) of sub‑rule (1) shall be described in the
registration certificate in the same terms as are used by the dealer or the
person in his application form.
(4) Every
registration certificate shall bear a unique number to be known as 'the
Taxpayer's Identification Number' (TIN) consisting of 11 digit numerals,
wherein,
(a) the first two
digits will represent 'the State Code' as used by the Union Ministry of Home
Affairs;
(b) the next two
digits will represent 'the Charge Code';
(c) the next four
digits will represent 'the Registration Number' proper;
(d) the next one
digit will represent 'the Act Identification Code', namely, the Himachal
Pradesh Value Added Tax Act, 2005 (or the Central Sales Tax Act, 1956); and
(e) the last two
digits will represent the 'Check Code', as follows:
STRUCTURE
OF THE 11 DIGIT TAXPAYERS IDENTIFICATION NUMBER
State Code |
Charge Code |
Registration Number |
Act Identification Code |
Check Code |
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0 |
9 |
0 |
1 |
0 |
0 |
0 |
1 |
1 |
1 |
0 |
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(5) The
certificate of registration shall be kept at the principal place of business
and an attested copy of it shall also be kept at each of the additional places
of business to which it relates.
6. Furnishing
attested copy of certificate of registration
The
appropriate Assessing Authority shall, on payment of rupees fifty per copy,
furnish the registered dealer with an attested copy of the certificate of
registration for every additional place of business enumerated therein.
7. Issue of
duplicate copy of certificate of registration
The
registered dealer may, on application, on deposit of a fee of fifty rupees in
the appropriate Government Treasury, obtain from the appropriate Assessing
Authority, a duplicate copy of a certificate of registration issued to him which
has been lost, destroyed, defaced or mutilated.
8. Maintenance of register of
registered dealers
(1) The name and
other particulars of business of every dealer registered under sub‑section
(1) of section 14, shall be entered in a register in Form VAT‑V in the
first instance.
(2) The name and
other particulars of business of every person registered under sub‑section
(2) of section 14 shall be entered in a register in Form VAT ‑VI.
9. Replacement
of certificate of registration under section 14(2)
Any
dealer who is registered under sub‑section (2) of section 14 shall apply
for the replacement of his certificate of registration within 30 days of the
establishment of business and shall also surrender his existing certificate of
registration to the appropriate Assessing Authority. The certificate of
registration shall be replaced by the appropriate Assessing Authority from the
date of commencement of business by issuing the certificate of registration
under sub‑section (1) of section 14 and by cancelling the existing
certificate of registration where after the entry in register in Form VAT‑VI
shall be omitted and necessary entry in register in Form VAT‑V shall be
made simultaneously by the Assessing Authority.
10. Amendment etc. of
certificate of registration
(1) Every dealer
shall, by making an application in this behalf, furnish the information under
sub‑section (6) of section 14 to the appropriate Assessing Authority
within 30 days of the occurrence of any contingency specified therein or on
acquiring the ownership of the business by transfer under clause (a) of the
said sub‑section or in the event of any change in the partnership:
PROVIDED
that where the amendment of registration certificate relates to any additional
place of business located outside the jurisdiction of the appropriate Assessing
Authority in the information about such amendments shall also be forwarded to
the authority within whose jurisdiction such additional place of business is
located.
(2) When any
dealer furnishes the information under sub‑rule (1), he shall also send
his certificate of registration to the appropriate Assessing Authority, who may
amend, replace or cancel the certificate of registration which shall be deemed
to have been amended or replaced on the date of receipt of information from the
dealer by the Assessing Authority.
(3) The
appropriate Assessing Authority shall make necessary entries of amendments,
replacements or cancellation of registration certificates in the registers in
Form VAT‑V or VAT‑VI, as the case may be.
11. Cancellation of certificate
of registration under section 14(6)
(1) Every
registered dealer making an application for cancellation of certificate of
registration shall, besides surrendering the registration certificate and
copies thereof, if any, to the appropriate Assessing Authority, also submit
along with the application the following documents, namely:
(a) unused
statutory forms;
(b) return, if
any, due for submission on the date of application;
(c) a statement
showing the value of goods imported or manufactured by him during the
immediately preceding two years; and
(d) a statement of
closing stock;
(2) (a) Every dealer whose registration
certificate has been cancelled, shall, within fifteen days of the date of
service of the notice given in this behalf, also furnish such other information
or document as may be required by the appropriate Assessing Authority.
(b) In case the
dealer fails to surrender unused statutory forms within he stipulated period,
such forms shall be declared obsolete through a public notice published in the
Official Gazette.
(3) The
particulars of all certificates of registration cancelled under the Act shall
be notified by the appropriate assessing authority in the Official Gazette, as
soon as possible.
(4) Except as
provided in rule 12, the cancellation of registration certificate shall take
effect from the date of application or the date of order of cancellation or the
date of notification issued, in this behalf, by the assessing authority whichever
is later.
12. Cancellation of certificate
of registration as per section 4
(1) When the
appropriate Assessing Authority is satisfied that the gross turnover of any
dealer registered under section 14 has, for three successive years, failed to
exceed the taxable quantum, he shall forward to the Commissioner a list giving
the particulars of such dealers whose certificates of registration may be
cancelled by the last day of June or the last day of December in each year and
the orders of such cancellation shall come into effect from the last day of
September next following or from the last day of March next following
respectively and the liability of the dealer to pay tax under sub‑section
(6) of section 4 shall cease with effect from the said date.
(2) The
particulars of all registration certificates cancelled under the Act shall be
notified by the authority cancelling the registration certificates in the
Official Gazette as soon as possible thereafter.
13. Surrender of cancelled
certificate of registration
Every
registered dealer or his legal representative whose certificate of registration
has been cancelled, either suo motu by the appropriate Assessing Authority or
on dealer's legal representative's application under clause (b) or under clause
(c), of sub‑section (6) of section 14 shall surrender his certificate of
registration to the appropriate Assessing Authority for destruction, within 15
days of the date of service of the notice issued in this behalf.
14. Renewal of certificate of
registration
The
certificate of registration granted to a dealer shall be renewable by the
appropriate Assessing Authority, on application from the dealer, after such
period from the date of its grant as the Commissioner, may, by order, direct
and on payment of the fee of one hundred rupees into the Government treasury.
(1) Where a dealer
has within Himachal Pradesh more than one place of business (hereinafter
referred to as "branches") he shall nominate one of such branches, in
which business is done, as the principal place of business for the purpose of
this rule:
PROVIDED
that if the dealer fails to nominate one of the branches to be the principal
place of business the appropriate Assessing Authority may nominate one of such
branches to be the principal place of business for the Purpose of this rule.
(2) All
applications (including application for grant of registration), returns
(including the turnover of all additional places of business) or statements
prescribed under the Act or these rules shall be submitted in respect of all
the branches jointly by the person in‑charge of the principal place of
business to the appropriate Assessing Authority. The person in‑charge of
each branch also shall, at all reasonable times and on demand by any officer
not below the rank of an Excise and Taxation Inspector furnish the name and
address of the principal place of business and intimate whether or not returns
of turnover of his branches have been despatched to such principal place of
business.
(3) The turnover
for the whole business shall be the aggregate of the turnover of all the
branches.
(4) All notices
and orders under the Act or these rules to be issued to or served on, shall be
issued and served on the person in‑charge of the principal place of
business nominated under sub‑rule (1).
(5) A notice or
order, issued to or served on the person in‑charge of such principal
place of business, shall be deemed to have been issued to and served on all
branches of the dealer concerned.
16. Taxable quantum for
registration of certain dealers
In relation to a dealer,
(a) who resides outside the State but delivers any goods for sale in the State or purchases any goods in the State; and
(b) who purchases
the goods specified in Schedule 'C', the taxable quantum shall be Re. 1 / ‑.
DETERMINATION OF TAXABLE
TURNOVER, INPUT TAX CREDIT
AND CALCULATION OF NET TAX PAYABLE
17. Deductions from gross
turnover
(1) In calculating
his taxable turnover, a registered dealer may deduct from his gross turnover,
(i) turnover of
sales of goods declared tax‑free under section 9 of the Act;
(ii) turnover of
sales of goods made (a) outside the State, (b) in the course of inter‑State
trade or commerce, (c) in the course of import of goods into India, and (d)
export of goods out of the territory of India under section 58 of the Act;
(iii) amount
charged separately as interest in the case of a hire‑purchase transaction
or any system of payment by instalments;
(iv) sale price of taxable goods where such
sale was cancelled:
PROVIDED
that the deduction under this clause shall be claimed only if the person is in
possession of all copies of tax invoice or retail invoice, as the case may be;
(v) sale price, if
any, refunded or refund able by a seller to a purchaser, in respect of any
goods returned within a period of six months:
PROVIDED
that a dealer shall claim the deduction under this clause only on the basis of
debit note issued by the purchaser for the goods returned.
(2) The deduction
referred to in clauses (iv) and (v) of sub‑rule (1), shall be claimed in
the tax period in which the event occurs, provided that if the turnover of the
period is less than the claim, then the balance of such deduction shall be
claimed in the subsequent tax period(s).
(3) The provisions
of clauses (i) to (v) of sub‑rule (1) shall also apply for determination
of taxable turnover of purchases for levy of purchase tax under sub‑section
(c) of section 6 of the Act to the extent applicable.
18. Classification of taxable
turnover according to rate of tax
Every
registered dealer shall classify his taxable turnover of sales or purchases,
determined in accordance with the provisions of the Act and the rules, on the
basis of rate of tax specified in the Schedule(s) appended to the Act or as
notified by the Government.
19. Calculation of tax on
taxable turnover
Every
registered dealer other than a registered person shall calculate tax payable on
taxable turnover of sales by applying the rate of tax specified in the
Schedule(s) or as notified by the Government.
20. Conditions for input tax
credit
The
input tax credit under section 11 of the Act will be allowed to a registered
dealer if such dealer has maintained,
(a) an input tax
register recording therein, in chronological order, all purchases of goods
eligible for input tax credit and all adjustments thereto; and
(b) an output tax
register recording therein, in chronological order, all sales of taxable goods
and all adjustments thereto.
21. Calculation of input tax
credit
Subject
to provisions of rules 22 and 23, a registered dealer (including the dealer
falling under the Special Economic Zone or Software Technology Parks) shall be
entitled to input tax credit of whole of the input tax paid on purchases of
goods during the tax/ return period after reducing there from reverse input tax
credit.
22. Input tax
credit where identification of goods is possible.
Where
a registered dealer has used the goods purchased partially for taxable sales
and maintained commodity‑wise account of the purchases and their use in
manufacture and/or sales, and correlates such purchases with sale of taxable
goods, the input tax credit for the tax/return period shall be an amount of
value added tax paid or payable on such purchases as reduced by the reverse
input tax credit:
PROVIDED
that if there are branch transfers or consignment transfers of the goods other
than the goods declared tax‑free under section 9, the amount calculated
as above shall be reduced by a sum calculated in accordance with the following
formula:
P x rate of value added tax paid ‑‑ 4
100
Where
"P" is purchase price, excluding the tax amount, representing the sum
in respect the goods that are despatched in a manner referred to above.
23. Input tax credit where
identification of goods is not possible
Where
a registered dealer has used the goods purchased partially for taxable sales
and is unable to maintain accounts as provided in rule 20 and the sale by him
includes sale of tax‑free goods and taxable goods and/or branch or
consignment transfers, then it shall be presumed that goods so purchased during
the tax period have been used in the proportion of turnover of sales of tax‑free
goods, taxable goods and branch or consignment transfers respectively of the
tax period and the input tax credit shall accordingly be calculated and claimed
in that proportion.
24. Input tax credit on stock
held at the commencement of the Act
(1) Subject to
provisions of sub‑section (2) of section 62 input tax credit on goods,
other than capital goods, held in stock, by a registered dealer, under the
repealed Act, at the commencement of the Act, shall be available subject to the
following conditions, namely:
(a) The registered
dealer has submitted to the appropriate Assessing Authority,
(i) statement of
such goods, within thirty days of the commencement of the Act in the form as
may be notified by the Commissioner, making therein a claim of input tax credit
only for that amount which has been charged separately on the invoices and
proved to have been paid by the selling dealer; and
(ii) proper
certificate(s) in Form ST‑XXV prescribed under the repealed Act proving
specifically the amount of tax paid.
(b) The registered
dealer shall retain documents /evidence relating to the claim of input tax
credit for a period of five years from the date of commencement of the Act and
shall provide such document(s) /evidence to the appropriate Assessing Authority
or any other officer appointed under sub‑section (1) of section 3 for
scrutiny as and when required:
PROVIDED
that in respect of goods transferred on consignment or branch transfer basis,
the input tax credit shall be allowed only to the extent by which the amount of
value added tax paid in the State exceeds four percent.
(2) The
appropriate Assessing Authority or the officer appointed under sub‑section
(1) of section 3 of the Act shall verify the claim made under clause (a) of sub‑rule
(1) and within sixty days of its filing determine the amount of input tax
credit available to the registered dealer. Such credit shall then be availed of
proportionately over a period of one year beginning after four months from the
date of commencement of the Act.
(3) No input tax
credit shall be admissible in respect of the goods which were purchased from
the industrial units exempted from the payment of tax under the repealed Act.
25. Input tax credit on
duplicate tax invoice
(1) In case the
original tax invoice has been lost, destroyed or mutilated, a registered dealer
shall make an application to the appropriate Assessing Authority and attach
along with the same a duplicate copy of tax invoice issued to him by the
selling registered dealer and furnish an Indemnity Bond in Form No. VAT‑VII
for the amount equal to the amount of input tax credit claimed under such
invoice.
(2) On receipt of
such application, the appropriate Assessing Authority shall cross‑check
the transaction and after satisfying about the genuineness of the transaction
allow the claim by an order passed in this regard.
(3)
The registered dealer shall avail
of the input tax credit only after receipt of the order specified in sub‑rule
After
determination of output tax liability and input tax credit, the registered
dealer shall calculate his net tax liability for the tax/return period in
accordance with the provisions of section 12.
27. Application
for grant of permission
(1) A casual
dealer shall apply in Form VAT‑VIII to the appropriate Assessing
Authority and pay into Government Treasury a non‑refundable fee of one hundred
rupees by means of a challan in Form VAT‑11 and append the treasury
receipt with his application.
(2) The casual
dealer along with the application in Form VAT‑VIII furnish to the
appropriate Assessing Authority sale bill book(s) and account books for
authentication and shall append the list of commodities to be sold.
(3) The casual
dealer may withdraw his application any time before the date of commencement of
casual business.
(1) The appropriate
Assessing Authority on receipt of the application under rule 27 shall, keeping
in view the quantum of business undertaken or likely to be undertaken,
determine the amount of security which shall not exceed one lakh rupees.
(2) Every casual
dealer shall furnish the security for the amount determined under sub‑rule
(1) which shall be in the form of bank guarantee from a local scheduled
commercial bank or a demand draft in favour of the appropriate Assessing
Authority.
(3) The
appropriate Assessing Authority at any stage during the currency of the casual
business event may, demand additional security, if he is satisfied that the
security already obtained is inadequate:
PROVIDED
that the total amount of security including the additional security shall not
exceed rupees one lakh.
When
the appropriate Assessing Authority is satisfied that the application, in Form
VAT‑VIII is complete in all respects and the security has been furnished
under sub‑rule (1) of rule 28, it shall grant permission to the casual
dealer in Form VAT‑IX, which shall be in triplicate. The first two copies
shall be given to the casual dealer:
PROVIDED
that if the said authority is not satisfied that the particulars contained in
the application are correct and complete or that the casual dealer has not
furnished the security he shall, after affording an opportunity of being heard,
reject the application for reasons to be recorded in writing.
30. Import of goods by the
casual dealer
(1) A casual
dealer who brings goods from outside the State shall report to the first check
post or barrier on entry into the State and furnish second copy of the
certificate in Form VAT‑IX issued by the appropriate Assessing Authority
and shall declare his goods in Form VAT‑XXVI‑A.
(2) The casual
dealer referred to in sub‑rule (1) shall furnish details of such goods to
the appropriate Assessing Authority before the commencement of the casual
business event. The details of the goods imported during the currency of the
said business event shall also be furnished to the appropriate Assessing
Authority forthwith.
31. Extension of period of
casual business event or opening of new outlet
If
the casual dealer intends to extend the period of conducting the casual business
event or intends to open a new outlet, he shall inform the appropriate
Assessing Authority, in writing, in this behalf atleast three working days in
advance and the such authority, on receipt of such information and after
satisfying himself as to the genuineness of the request may extend the period
of permission for conducting casual business event and incorporate the
fact of extending the period, and/or opening the new outlet in Form VAT‑
IX:
PROVIDED
that while extending the period of permission or allowing opening of a new
outlet the appropriate Assessing Authority may review the security already
furnished.
Subject
to provisions of sub‑rule (4) of rule 33, a casual dealer shall, on the
conclusion of the business, deposit the amount of tax due in the appropriate
Government treasury by a challan in Form VAT‑II on the conclusion of the
business:
PROVIDED
that if the period of casual business event exceeds seven days, amount of tax
shall be deposited weekly on the first working day after the close of the week
and final instalment immediately on the conclusion of the casual business
event, whichever is earlier.
33. Procedure after closure of
casual business event and finalization of tax liability
(1) The casual
dealer shall furnish to the appropriate Assessing Authority a statement showing
the details of sales and purchases and tax liability in Form VAT‑X
immediately after the conclusion of the casual business event. He shall also
append the details of unsold goods and shall produce account books before
appropriate Assessing Authority for determining the final tax liability.
(2) The
appropriate Assessing Authority may, on the date of receipt of statement in
Form VAT‑X or on the next working day, examine the account books of the
casual trader immediately and shall determine the final tax liability of the
casual dealer and require him to deposit immediately the amount of tax so
determined.
(3) Where a casual
dealer fails to discharge his tax liability as determined by the appropriate
Assessing Authority the same shall be recovered out of the security furnished
by the casual dealer. Any amount remaining unrecovered shall be recoverable
under the provisions of the Act and the rules.
(4) After
satisfying himself that the casual dealer has discharged his tax liability, the
appropriate Assessing Authority shall release the security if nothing is due,
and issue him a clearance certificate in Form VAT‑XI (in triplicate) and
he shall be given the first and the second copy thereof. The dealer shall
deposit the second copy at the last check post or barrier while leaving the
State.
34. Detention of goods of casual
dealer
If
a casual dealer fails to discharge his tax liability under rule 33, the goods,
if any, being transported by him shall be detained and put to auction, if
required, in accordance with the procedure laid down in rule 62.
35. Failure to seek permission
If
a casual dealer fails to apply for permission under rule 27 or contravenes any provision
of the rules 27 to 34 he shall be afforded an opportunity of being heard in the
matter before taking final action.
36. Payment of tax and other
dues
(1) A dealer, all
partners in a partnership, all members in a society or association or club and
all persons forming a business concern shall be jointly and severally
responsible for making payment of the tax, penalty, interest or any amount due
under the Act or these rules.
(2) Every dealer
liable to pay (i) a lumpsum, by way of composition, under sub‑section (2)
of section 16, and (ii) tax under sub‑section (4) of section 16 of the
Act, shall pay such lumpsum and the tax before filing the return.
(3) Any other
amount due under the Act shall be paid in accordance with such directions as
may be issued by the appropriate Assessing Authority.
37. Mode of payment of tax etc.
(1) Any amount
payable by a dealer in respect of tax, interest, penalty, composition money,
registration fee or any other liability or amount due under the Act of these
rules shall be paid into appropriate Government treasury. No payment of any
such amount, shall be accepted at the office of the Assistant Excise and
Taxation Commissioner, or the Excise and Taxation Officer in‑charge of a
district except through a bank draft or crossed cheque payable at a local
scheduled bank in favour of the Assessing Authority.
(2) All payments
under the Act shall be made by a challan in Form VAT‑II obtainable free
of charge at the District Excise and Taxation Office and its sub‑offices.
(3) Challan shall
be filled up in quadruplicate. The copy of the challan marked as
"Duplicate" shall be retained by the treasury, the copy marked as
"Original" shall be sent by the Treasury Officer to the Assistant
Excise and Taxation Commissioner or Excise and Taxation Officer, in‑charge
of the district and the copies marked as "Triplicate" and
"Quadruplicate" shall be returned to the person making payment, duly
signed, in proof of payment. The "Triplicate" copy or the challan
shall be furnished by the person making the payment to the Assessing Authority
alongwith the return or application.
38. Deduction of tax from the
bills/invoices of works contractor
(1) Every person
entering into a contract with a works contractor or a works contractor entering
into contract with a sub‑contractor for transfer of property in goods in
execution of a works contract shall furnish to the appropriate Assessing
Authority, particulars of such contract in Form VAT‑XII within a period
of thirty days of such contract.
(2) Every
person entering into a contract with a works contractor or a works contractor
entering into contract with a sub‑contractor for transfer of
property in goods involved in execution of a works contract and liable for
deduction of tax under section 17 shall make application to the appropriate
Assessing Authority in Form VAT‑XII for allotment of tax deduction
number. If the application is complete in all respects, the appropriate
Assessing Authority shall, within seven days from receipt of such application,
allot a tax deduction number to the applicant.
(3) For the
purpose of section 17, every person in a department of any Government, a
corporation, Government undertaking, a co‑operative society, a local
body, a trust or a private or public limited company or any other concern
responsible for making any payment or discharge of any liability on account of
valuable consideration payable for the transfer of property in goods, whether
as goods or in some other form, involved in the execution of works contract or
for carrying out any works, shall, at the time of,
(i) payment
thereof in cash or by issue of a cheque or bank draft or any other mode; or
(ii) credit of
such sum to the account of the works contractor; or
(iii) discharging
liability on account of the said valuable consideration to the works
contractor, deduct an amount equal to 2 per centum of such sum towards the tax
under section 17 of the Act.
(4) The deduction
under sub‑rule (1) shall be made from all payments being made in respect
of all works contract executed, whether in part or in full.
(5) The amount,
which any person is required to deduct in a month under the foregoing sub‑rules,
shall be paid by him within fifteen days of the close of each month into the
appropriate Government Treasury in challan in Form VAT‑II separately for
each work contractor. The person making the payment shall append the
"Quadruplicate" copy of the challan to the return in Form VAT‑XIII
which shall be furnished by him to the appropriate Assessing Authority within
thirty days of the expiry of each quarter in respect of the deduction made by
him during the immediately preceding quarter, and shall also furnish the
"Triplicate" copy to the works contractor concerned as a certificate
of tax deduction and payment, who shall append it to his return in Form VAT‑XV
or, as the case may be, in Form VAT‑XV‑F, in case he has opted to
pay a lumpsum, by way of composition, in lieu of the amount of tax payable
under the Act. Are turn which is unsigned or not accompanied by the appropriate
copy of the challan shall be treated to be no return.
(6) The works
contractor to whom a certificate of tax deduction and payment referred to in
sub‑rule (5) has been furnished shall, subject to verification of
genuineness and correctness of the certificate, be entitled to deduct the
amount shown in it from the gross amount of tax due from him for the period
specified in the certificate and shall pay the balance in the manner laid down
in rule 37.
39. Maintenance of daily
collection register and reconciliation of payment
(1) There shall be
maintained in each district a Daily Collection Register in Form VAT‑XIV
in which shall be recorded the particulars of every challan received in proof
of payment of tax or penalty or any other amount due under the Act as made by a
dealer or other person.
(2) Every Treasury
Officer shall, within the first week of each month, send to the District Excise
and Taxation Office, a statement of the amounts credited in the treasury under
the Act and these rules during the preceding month.
(3) The Assistant
Excise and Taxation Commissioner or the Excise and Taxation Officer in‑charge
of each district shall, in the first week of each month, prepare a statement
showing collection of various amounts paid under the Act or these rules and
shall forward it to the Treasury Officer of his district for verification. If
any discrepancy is discovered at the time of verification the officer in‑charge
of the district shall arrange necessary reconciliation with the Treasury.
(1) Subject to the
provisions of sub‑rule (2), every registered dealer shall furnish self‑assessed
return in Form VAT‑XV quarterly within thirty days from the expiry of
each quarter of a financial year.
(2) Notwithstanding
the provisions of sub‑rule (1), the appropriate Assessing Authority may,
for reasons to be recorded in writing, fix monthly returns for any dealer and
such order shall remain in force for a period of one year where after the
Assessing Authority may review the case of each such dealer.
(3) The dealer for
whom monthly return period has been fixed under sub‑rule (2) shall
furnish a self‑assessed return in Form VAT‑XV for each month,
within fifteen days from the close of each month.
(4) The return in
Form VAT‑XV sent to the appropriate Assessing Authority or the Excise and
Taxation Inspector posted for sales tax work at places other than the district
headquarters, together with the treasurv or bank receipt in proof of payment of
the tax due. The original copy of the return shall be retained in the office
and the duplicate copy shall be returned to the dealer after acknowledging the
same by signing and affixing the dated official stamp and the inward number.
(5) Every
registered dealer shall also furnish an annual return for the preceding year in
Form VAT‑XV‑A on or before 31st October next. The annual return
shall be accompanied by
(i) a copy of
final accounts including balance sheet as at the end of the year, profit and
loss‑cum‑manufacturing/ trading account for the year; and
(ii) a statement
reconciling the difference, if any, between such accounts and the turnover
reported in the annual return and verified in the following manner:
"I/We,
__________son of S/Shri ______________hereby declare that the above statement
of accounts for the year ended at 31st March, _________in respect of M/s.
___________ is true and correct
and is based on the regular books of account maintained for the year and
nothing has been concealed therefrom.
Date: ___________ Signature
of the dealer with status
Place:___________
(6) Every
registered dealer shall furnish on or before 31st October every year an annual
commodity‑wise tax return in Form VAT‑XV‑B declaring his
turnover of sales and rate of tax charged during the last preceding year in
respect of each goods or class of goods of the description specified in
Schedule II appended to these rules which he sold for the first time in the
State.
Explanation: For
the purposes of this sub‑rule,' goods sold for the first time' means sale
of goods, which have not been purchased from registered dealers in the State.
(7) Every return,
which is required to be furnished under these rules, shall be incomplete unless
accompanied with lists, statements, declarations, certificates and documents
mentioned therein or which are required to be filed with the return under these
rules. The return shall be signed by Karta in case of an HUF, proprietor in
case of a proprietorship concern, a partner in case of a partnership firm, or a
whole‑time employee authorised by Karta, proprietor or partner, as the
case may be, in writing in this behalf, head of the department or an officer
authorised by him in case of a Government department and chairman, director,
secretary or principal officer in case of a society or a company. A return,
which is unsigned or is signed by any other person, shall be treated as no
return. An authorised signatory alone shall sign each list and statement
accompanying the return. Any list or statement, which is unsigned or is not
signed by an authorised signatory, shall be treated as no list or statement.
41. List of sales and purchases
Every
registered dealer shall append to his return the lists of sales and the lists
of purchases in Form LS‑I and LP‑I as specified in return in Form
VAT‑XV.
42. Maintenance of demand and
collection register
Every
Assessing Authority shall maintain a Demand and Collection Register in Form VAT‑XVII
showing the payment of tax, penalty, interest, lumpsum by way of composition,
other amount, input tax credit carried over by dealers in his jurisdiction.
43. Returns etc. by dealers
making unauthorised collection
Any
dealer who has made unauthorised collection of tax shall be required under
section 20 to pay the amount so collected into the Government treasury and
shall furnish a return in Form VAT‑XV‑C which shall be accompanied
by a receipt in Form VAT‑II from such treasury showing the payment of
such amount and a list in Form LS‑III within 10 days of the close of each
month unless otherwise directed by the appropriate Assessing Authority.
44. Inspection and audit of
returns, accounts, etc.
(1) For the
purposes of audit of returns, annual statement and accounts, the Commissioner
or the appropriate Assessing Authority or any other officer appointed under sub‑section
(1) of section 3 may require any dealer to produce evidence for verification of
correctness of any return and any other additional information(s) as may be
considered necessary.
(2) For the
purpose of audit of returns, annual statement and accounts, the notice shall
clearly state the period(s), the date, time and place fixed for such audit. The
notice shall provide a period of not less than 10 days for production of
account books as specified in the notice.
(3) A person who
has been served a notice under sub‑rule (2) shall produce on the
specified date and time account books as specified in the notice.
(4) During the
course of the audit, the officer or authority referred to in sub‑rule (1)
may require the dealer to afford him the necessary facility to inspect/verify
the account books for the period in the notice. The dealer shall also provide
his explanation to the queries asked by such officer or authority.
LUMPSUM (IN LIEU OF TAX)
BY WAY OF COMPOSITION
45. Lumpsum by way of
composition
(1) A lumpsum
payable under sub‑section (2) of section 16 the Act and these rules
(hereinafter called "the lumpsum") shall be deemed to be tax for the
purpose of application of provisions relating to assessment, use of declaration
forms, maintenance of record relating to such forms, levy of interest,
imposition of penalties for contraventions and offences against provisions of
the Act, and recovery of outstanding dues.
(2) The
application, in the prescribed form, offering to pay the lumpsum shall be made
to the appropriate Assessing Authority and signed by a person eligible to make
an application for registration under the Act. On receipt of the application,
such authority shall ascertain that it is complete and its contents are
correct, and thereafter allow the applicant to make payment of the lumpsum.
(3) The
appropriate Assessing Authority shall, subject to sub‑rule (2) pass
necessary orders allowing the applicant‑dealer to avail the facility of
making payment of the lumpsum with effect from the beginning of the month in
which such orders are passed.
(4) The dealer
referred to in sub‑rule (3), other than the dealers falling under rule 49
of these rules, liable to pay the lumpsum may make purchase of goods on the
authority of declaration(s) in Form 'C', the use whereof will be disclosed by
him at the time of applying for issue of new declaration forms and while
furnishing the return under this Chapter.
(5) A brick‑kiln
owner or a Halwai (including Dhabawala, Tandoorwala, Lohwala) shall pay the
lumpsum in equal monthly instalments payable within the first fifteen days of
the beginning of each month and shall, in proof of the payment so made, furnish
to the appropriate Assessing Authority, a treasury receipt within a week of the
date of making such payment. The amount of lumpsum in their case shall not be
pro rated for a period of less than a
month and shall be computed on the higher side for the month in which any change
in business affecting the lumpsum liability takes place.
The
brick‑kiln owner and the Halwai (including Dhabawala, Tandoorwala,
Lohwala) shall inform the appropriate Assessing Authority of (i) any increase
in the capacity of the brick‑kiln, (ii) the number of Bhattis, and (iii)
number of workers, as the ' case may be, at least ten days in advance of such
change, failing which it shall be presumed, in the absence of any evidence to
the contrary, that the change took place from the beginning of the year in
which it came to the notice.
(6) The dealer
opting to pay the lumpsum. shall not issue a tax invoice under section 30 and
the input tax credit in respect of goods purchased from such dealer shall be
nil.
(7) The option to
pay the lumpsum once exercised, shall not, save under rule 49, be allowed to be
withdrawn until
(i) the lumpsum determined is enhanced, or
(ii)
the rate of tax on goods in which
the dealer deals in is enhanced, and
(iii) such dealer
makes an application within fifty days of the date of enhancement specified in
sub‑part (i) and (ii), to the effect that he does not wish to pay the
lumpsum at the enhanced rate(s).
(8) Notwithstanding
anything contained in this Chapter, the State Government may at any time
withdraw the facility of making payment of the lumpsum from any or all
class(es) of dealers.
46. Lumpsum scheme in respect of
brick‑ kiln owners
(1) A brick‑kiln
owner (including a lessee of a brick‑kiln) shall, under sub‑section
(2) of section 16 and subject to the provisions of rule 45 and this rule, at
his option, pay a lumpsum by way of composition, in lieu of tax payable under
the Act, at the rates given in the following Table:
TABLE
SI. No. |
Capacity of kiln |
Category |
Lumpsum amount payable when a kiln is designated to be fired at one place |
|
|
|
|
From 1.4.2005 to 30.9.2005 |
From 1.10.2005 to 30.9.2006 |
1. |
Brick-kiln of capacity of
more than 33 number of Ghori |
A |
Rs. 88,000/- plus Rs.
3,100/- per additional Ghori above 33 Ghori |
Rs.1,93,600/- plus
Rs.6,800/- per additional Ghori above 33 Ghori |
2. |
Brick-kiln of capacity of
28 to 33 number of Ghori |
A |
Rs. 88,000 |
Rs. 1, 93,600 |
3. |
Brick-kiln of capacity of
22 to 27 number of Ghori |
B |
Rs. 68,750 |
Rs. 1, 51,250 |
4. |
Brick-kiln of capacity of
below 22 number of Ghori |
C |
Rs. 55,000 |
Rs. 1,21,000 |
5. |
Brick-kiln not fired during the year ending 30th September in which stock
in and outside the kiln as on 1st October last does not exceed five lakhs bricks
of all categories. |
D |
Rs. 13,750 |
Rs. 30,250 |
Note: If a kiln is
designated to be fired at two places, the rate of lumpsum payable by the owner
of such kiln shall be double of the aforesaid rates.
Explanation: For
the purpose of this rule, "Ghori" means a vertical column of bricks
of width equalling the length of a brick separated from the next similar
vertical column by a distance of about 4" to 5" and "number of
ghori" means the number of vertical columns of bricks capable of being
accommodated between the inner and outer wall of the vessel of a brick‑kiln
over its full width.
(2) A brick‑kiln
owner may at any time exercise his option to pay lumpsum in lieu of tax in the
following form:
To
The
Assessing Authority,
___________District______________,
Subject:
Option to pay the lumpsum by way of composition under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005.
I
______________________ (name), aged _____________ (years), son of Shri _______________________
resident of village/town ____________District ___________ proprietor/ partner/
manager/ managing director of M/s _______________________holding TIN
___________________owner of brick kiln situated at
________________________________ (place), District __________ do hereby opt to
pay lumpsum (in lieu of tax payable under the Act) by way of composition under
sub‑section (2) of section 16 of the Himachal Pradesh Value Added Tax
Act, 2005 and the rules framed there under with effect from the beginning of
the quarter and declare that I fall in category ______________ as specified in
sub‑rule (1) of rule 47 as the brick‑kiln is of the capacity of
__________________ number of ghori. The annual out‑turn of bricks works
out to ____________ bricks.
Place
______________
Date
_______________ Signature
of brick‑kiln owner
ACKNOWLEDGEMENT
Received
option from M/s ___________________________________________________(mention
complete name and address with TIN, if any).
Place Signature
of Assessing Authority
Date Name
in CAPITALS:
Designation:
(3) The option
exercised by the brick‑kiln owner under sub‑rule (2) shall cover
all brick‑kilns operated by him and the owner shall pay lumpsum for all
his brick‑kilns at the rates specified in sub‑rule (1) of this
rule.
(4) Every brick‑kiln
owner under this rule shall furnish a return in Form VAT‑XV‑D
annually within thirty days of the close of the each quarter.
(5) For the purpose of verification of capacity
of a brick‑kiln, its status‑whether it is being worked, fired or closed‑and
the stock of bricks at the site of the kiln, any officer not below the rank of
an Excise and Taxation Inspector may inspect brick‑kiln(s) of an owner
liable to pay lumpsum.
(6) (a) In case a brick‑kiln is intended to
be closed for the next whole year beginning 1st October, the owner thereof who
is liable to pay the lumpsum shall inform the appropriate Assessing Authority,
in writing, atleast ten days before such closure but not after the 1st October,
and declare the stock of bricks at the site of the kiln. The brick‑kiln
shall be placed in category D from the next year beginning 1st October only if
the opening stock of all types of bricks at the sight of the kiln on that day
does not exceed five lakh bricks and the kiln is not fired throughout that
year.
(b) If the brick‑kiln
owner fails to furnish information about closure of a kiln in the manner
specified in clause (a), it shall be presumed that the brick‑kiln has
been functioning normally.
(7) Notwithstanding
the operation of a brick‑kiln for a part of the year (ending 30th
September), the owner thereof shall be liable to make payment of lumpsum for
the whole year except that an owner who opts for payment of lumpsum for the
first time shall be liable to pay lumpsum from the beginning of the month in
which he exercises his option and for the period before exercising the option
for the first time, he shall be liable to pay tax under the usual provisions of
law.
47. Lumpsum scheme in respect of
lottery dealer
(1) Every
dealer engaged in the business of purchase or sale of lottery tickets of face
value of less than seven rupees per ticket (hereinafter in this rule called the
"lottery dealer") shall, under sub‑section (2) of section 16
and subject to the provisions of rule 45 and this rule, at his option, pay the
lumpsum, at the rates given in the following Table:
TABLE
S1. No. |
Type of lottery |
Lumpsum amount payable |
1. |
Daily Lottery |
Rs. 65,000 per draw |
2. |
Weekly Lottery |
Rs. 4.5 lakhs per draw |
3. |
Monthly Lottery |
Rs. 19 lakhs per draw |
4. |
Festival Lottery |
Rs. 19 lakhs per draw |
5. |
Instant Lottery |
Rs. 19 lakhs per draw |
(2) The lottery
dealer opting to pay lumpsum shall make an application in the following form
for allowing him to pay the lumpsum:
To
The Assessing Authority, District
Subject:
Option to pay the lumpsum by way of composition under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005.
Sir,
I,___________________________(name),
aged ______(years), son of Shri ________________________
resident
of village ____________, tehsil _______________proprietor/partner/ manager/
managing director of M/s ________________________ holding TIN ________________
in respect of business premises situated ______________at (place), district
________________, am a lottery dealer doing the business with effect from
________ do hereby opt to pay the lumpsum (in lieu of tax payable under the Act)
by way of composition under sub‑section (2) of section 16, and the rules
framed there under on the sale of lottery tickets and declare that I shall be
dealing in the following type of lotteries-
S1. No. |
Type of Lottery |
Name of the State/ Private operator of lottery |
|
|
|
Place
___________
Signature
of lottery dealer
Date
_________
ACKNOWLEDGEMENT
Received option from
M/s.______________________________________ (mention complete name and address
with TIN, if any).
Place Signature
of Assessing Authority,
Date Name
in CAPITALS:
Designation:
(3) The lottery
dealer exercising the option in the manner stated in sub‑rule (2) shall
have to opt to pay the lumpsum in respect of all the schemes of lotteries
operated by all the States or private operators of lotteries, in which he is
doing business.
(5) The option to
pay the lumpsum may be exercised by a lottery dealer at any time and it shall
take effect from the next first draw after exercising the option.
(6) Every lottery
dealer shall furnish a return in Form VAT‑XV‑E monthly within
fifteen days of the close of the each quarter.
48. Lumpsum scheme in respect of
works contractors
(1) Every
"small works contractor" engaged in the business of execution of the
works within the State (hereinafter in this rule called "the works
contractor") shall, under sub‑section (2) of section 16 and subject
to the provisions of rule 45 and this rule, at his option, pay the lumpsum on
the transfer of property in goods (whether as goods or in some other form)
involved in the execution of the work contract, by way of composition
calculated at 5.5 per cent of the total valuable consideration receivable for
execution of each works contract awarded to him during a financial year.
(2) The works
contractor opting to pay the lumpsum shall, within thirty days of award of the
contract to him, make an application for allowing him to make payment under sub‑rule
(1) in the following form :
To
The Assessing Authority,
_________District_________.
Subject:
Option to pay the lumpsum by way of composition under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005.
Sir,
I,_______________________(name),
aged _________(years), son of Shri _________________________
resident
of village _______________,tehsil ___________, proprietor/ partner/ manager/
managing director of M/s. ______________________________ holding TIN
________________and doing business of execution of works contracts with effect
from _____________do hereby opt to pay lumpsum (in lieu of tax payable under
the Act) by way of composition under sub‑section (2) of section 16 of the
Himachal Pradesh Value Added Tax Act, 2005 and rule framed there under on the
transfer of property in goods (whether as goods or in some other form) involved
in the execution of the works contracts given below‑.
Name
and address of the contractee
No. and date
of award of contract
Place
of execution of contract
Total
cost of the contract (with escalation) Rs.
Period
of execution
2. A copy of the
contract or agreement along with its enclosures is appended to this
application.
Signature
of works contractor
Place
____________
Date _____________
ACKNOWLEDGEMENT
Received
option from M/s ________________________________(mention complete name and
address with TIN, if any).
Place
___________ Signature
of Assessing Authority
Date ___________ Name
in CAPITALS:
Designation:
(3) The works
contractor shall have to pay the lumpsum in respect of every works contract
awarded to him after the exercise of option to pay the lumpsum and, in respect
of other contracts awarded to him prior to exercise of such option, he shall
pay tax under section 6 of the Act.
(4) The withdrawal
of option to pay the lumpsum by the works contractor shall apply only to the
works contracts awarded to him subsequent to such withdrawal, but in respect of
other contracts he shall continue to pay the lumpsum till the completion of
each of contract.
(5) The works
contractor shall maintain complete account of declarations in Form 'C' used by
him and the utilisation of the goods purchased on the authority of these forms
and payments receivable by him for the execution of the works contracts and,
the payments actually received by him.
(6) The
works contractor shall file a monthly return in Form VAT‑XV‑F and
make payment of the lumpsum within fifteen days after the close of each
month after deducting therefrom the amount paid by the contractee on behalf of
the contractor under section 17 for that month. The treasury receipts in proof
of payment made by (i) the works contractor, and (ii) the contractee under
section 17 shall be furnished along with the return.
49. Lumpsum scheme in respect of
Halwais etc.
(1) A Halwai
(including a Dhabawala, Tncloorwala or Lohwala) shall, under sub‑section
(2) of section 16 and subject to the provisions of rule 45 and this rule, at
his option, pay the lumpsum, at the rates given in the following Table:
TABLE
Sl. No. |
Period |
Rate of lumpsum per Bhatti or per worker |
1. |
One year (from April to March) |
Rs. 10,000/- per annum |
(2) The
application to pay the lumpsum shall be made on the following form:
FORM
OF APPLICATION
To
The Assessing Authority,
_________District____________.
Subject:
Option to pay the lumpsum by way of composition under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005.
Sir,
I___________________(name),
aged ______ (Years), son of Shri
_______________________________ ___________________________________resident of
________________ (Address), town: ________District: ___________ proprietor/
partner/ karta/ manager/ director/ authorised signatory of business of making and
selling __________ goods exclusively in the name and style of M/s
______________________________________ situated at ____________(Place),
District: ______________ holding TIN __________ do hereby opt to pay lumpsum by
way of composition in lieu of the tax payable under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005 and the rules
framed thereunder on the sale of the goods mentioned above, I also hereby
declare that number of Bhattis, their location and the number of workers
engaged in the above business are as under:
Serial No. |
Number of Bhatti |
Complete address where Bhatti is located |
Number of workers |
Name and complete address of each worker |
Total |
|
|
|
|
|
|
Place
_____________
Signature
of applicant
Date
_____________
ACKNOWLEDGEMENT
Received
option from M/s _______________________________________________(mention
complete name and address with TIN, if any).
Place
_____________ Signature
of Assessing Authority
Date _____________ Name
in CAPITALS:
Designation:
(4) A Halwai
(including a Dhabawala, Tndoorwala or Lohwala) liable to pay the lumpsum shall
not be authorised to make purchase of goods on the authority of declaration(s)
in Form 'C'.
(5) The Halwai (including
a Dhabawala, Tandoorwala, Lohwala or Chatwala) shall file an annual return in
Form VAT‑XV‑G and make payment of the lumpsum quarterly within
fifteen days after the close of the each quarter.
(6) For the
purpose of verification of (i) number of Bhatis, (ii) date of liability to pay
tax or cessation of liability to pay tax, (iii) number of worker engaged, (iv)
goods dealt in, and (v) any other information furnished in the application, any
officer not below the rank of an Excise and Taxation Inspector may inspect
business premises and the facts.
50. Lumpsum scheme
in respect of retail‑sale dealers
(1) A retail‑sale
dealer (other than a retail‑sale dealer in aerated water/drinks or
medicines) shall, under sub‑section (2) of section 16 and subject to the
provisions of rule 45 and this rule, at his option, pay the lumpsum computed at
the rate of 1.5% of the aggregate purchases of taxable goods, made from
registered dealers in the State during the quarter, enhanced by twenty‑five
percent or Rs. 1500/‑ on such turnover of every one lakh rupees or part
thereof subject to a minimum of Rs. 1000/‑ per month in any one case.
Explanation :
For the purpose of sub‑rule (1),‑(i) a 'retail‑sale dealer'
means any person who sells taxable goods purchased from registered dealers in
the State and whose turnover of purchases of goods sold by him does not exceed
twenty‑five lakh rupees per year; and (ii) the purchase value of goods
shall be the invoiced price including all taxes and charges incurred on
purchase of such goods.
(2)
The application to pay the lumpsum
shall be made on the following form:
FORM
OF APPLICATION
To
The Assessing Authority, District
Subject:
Option to pay the lumpsum by way of composition under sub‑section (2) of
section 16 of the Himachal Pradesh Value Added Tax Act, 2005.
Sir,
I
____________________________(name), aged _______(Years), son of Shri
_____________________
resident
of ____________________(Address), town: ______________District:
______________proprietor/
partner/
karta/ manager/ director/ authorised signatory of business of making and
selling _________________ goods exclusively in the name and style of M/s
____________________________ situated at _______________ (Place), District:
_____________ holding TIN _________ do hereby opt to pay lumpsum by way of
composition in lieu of the tax payable under sub‑section (2) of the
Himachal Pradesh Value Added Tax Act, 2005 and rules framed thereunder.
2. I am doing the
business in the following goods:
3. The aggregate
purchases of taxable goods made during last year i.e_______ from registered
dealers within the State was Rs. _______________ and during the current year,
such purchases are not likely to exceed twenty‑five lakh rupees.
Place _________
Date _________
Signature of the person making the application
Status _________________
ACKNOWLEDGEMENT
Received
option from M/s.____________________________________________ (mention complete
name
and
address with TIN, if any).
Place Signature
of Assessing Authority
Date Name
in CAPITALS:
Designation:
(3) The retail‑sale
dealer shall keep regular account of the purchases made by him, separately in
respect of tax‑free and taxable goods. He shall not be required to keep
account of sales but if he makes a sale of goods price whereof exceeds ten
thousand rupees or in case the purchaser requests for the goods to be invoiced,
he shall issue a retail sale invoice to the purchaser and shall keep record of
all such invoices.
(4) The retail‑sale
dealer whose aggregate value of taxable goods purchased in a year exceeds
twenty five lakh rupees, by a margin upto ten percent, shall continue to pay
the lumpsum during that year and the facility of making payment of the lumpsum
shall cease to have effect only from lst April next. Such dealer shall pay the
lumpsum at the rates specified in sub‑rule (1) even on the margin of upto
ten percent excess over twenty‑five lakh rupees.
(5) The retail‑sale
‑ dealer shall file a quarterly return in Form VAT‑XV‑H and
make payment of the lumpsum quarterly within fifteen days after close of each
quarter,
51. Maintenance
of accounts by a dealer
(1) The following
accounts shall normally be maintained by a registered person
(a) details of the goods purchased and sold
by him; and
(b) cashbook, daybook, ledger, invoice /bill
books and purchase vouchers.
(2)
The following records shall
normally be maintained by a dealer, namely:
(a) a monthly tax
account specifying total output tax, total input tax credit and net tax payable
or the excess tax credit due for carry forward;
(b) purchase
records, showing details of purchases on which tax has been paid, purchases
made without payment of tax, purchases made from an exempted industrial unit
and purchases made from outside the State. Original tax invoices for purchases
on which tax has been paid and invoices for purchases made without payment of
value added tax shall all be retained in date and numerical order;
(c) sales records
showing separately sales made in the State at different rates of tax, and tax‑free
sales. Copies of tax invoices related to taxable sales and invoices related to
tax‑free sales shall all be retained in date and numerical order;
(d) record of
sales (i) in the course of inter‑State trade or commerce; (ii) in the course
of import of goods into India; (iii) in the course of export out of the
territory of India; and (iv) inter‑State branch/ consignment transfers of
goods; the sales and branch/consignment transfer being supported by statutory
declarations and such other evidence as may be relevant;
(e) details of
input tax credit calculations where the registered dealer is making both
taxable and tax‑free sales;
(f) stock records
showing stock receipts and deliveries of goods and manufacturing records;
(g) order records
and delivery challans, wherever applicable;
(h) final annual
accounts including balance sheet as at the end of the year, trading account,
profit and loss account and manufacturing account for the year,‑ and
(i) bank records,
including statements, cheque books counter foils and pay‑in‑slips.
(3) Every dealer
who is required to file annual commodity tax return under sub‑rule (6) of
rule 40 shall further keep separate account of sale of each goods or class of
goods listed in Schedule‑II appended to these rules where such goods are
sold for the first time in the State.
Explanation : 'goods sold for the first time' means sale of goods, which have
not been purchased from VAT dealers in the State.
(4) A dealer may maintain
account books as per his requirement and nature of business but these shall
contain all the information specified in this rule.
(5) Every person
who is required to deduct tax under section 17, shall keep account of the
payments made, whether by cash, adjustment, credit to the account, recovery of
dues or in any other manner, to the works contractors in relation to or for the
execution of the works contract(s) or the supply of goods, as the case may be.
The accounts shall be kept separately in respect of each works contract or the
contract for the supply of goods and each contractor or supplier, as the case
may be. Such person shall, when required by any other officer of the Excise and
Taxation Department not below the rank of an Excise and Taxation Inspector
produce the accounts before him.
52. Particulars to be mentioned
in tax invoice
(1) A tax invoice
shall be issued from duly bound invoice book except when invoices are prepared
on computer or any other electronic or mechanical device. It shall be atleast
in triplicate.
(2) The first and
second copy of a tax invoice shall prominently bear the words, 'FOR PURCHASER'
and 'TRANSPORTER'S COPY' respectively. The third copy shall bear the words 'SELLER'S
COPY'. The first copy shall prominently carry the note,' Input Tax Credit is
available to a taxable person against this copy only' and the second copy shall
carry the words 'This copy does not entitle the holder to claim tax credit'.
The original copy shall be issued to the purchaser, the second copy shall be
for transportation of the goods and the third copy shall be retained by the
seller.
(3) The tax
invoice shall, as far as may be, in Form VAT‑XVIII.
53. Particulars be
mentioned in a retail invoice
(1) A retail
invoice shall be issued from duly bound invoice book except when the invoices
are prepared on computer or any other electronic or mechanical device. It shall
be atleast in duplicate.
(2) The first copy
of a retail invoice shall be issued to the purchaser of goods. The second copy
shall be retained by the selling dealer.
(3) The retail tax
invoice shall, as far as may be, in Form VAT‑XIX
54. Particulars
etc. to be mentioned in cash memo
A
cash memo or bill shall be issued from duly bound invoice book except when the
cash memo or bill is prepared on computer or any other electronic or mechanical
device. The cash memo or bill to be issued by the dealer in respect of goods
sold by him or on his behalf exceeding Rs. 200/‑, in value in any one
transaction shall, as far as may be, in
Form VAT‑XX
55. Particulars etc. to be
mentioned in Credit/Debit Note
(1) A credit/debit
note shall be issued from the tax invoice book and shall contain the following
information:
(a) words 'credit
note' or 'debit note' shall be written on the invoice prominently;
(b) the name,
address and registration number of the person to whom issued;
(c) date and
number of invoice to which credit or debit note relates;
(d) brief reasons
about issuance of debit or credit note;
(e) the value of
goods and the amount credited or debited alongwith tax effect.
(2) The note shall
carry the date of issue and signature of proprietor/ partner/director.
(3) The retail tax
invoice shall, as far as may be, in Form VAT‑XXI.
56. Electronic
maintenance of record
(1) A dealer may
electronically maintain or generate all or any of the records, returns and
invoices prescribed under rule 52 to rule 54, using a computer, in
electronically readable format after obtaining permission from the Commissioner
or designated officer. Whenever changes are made in the system, the person
shall inform the Commissioner or the appropriate Assessing Authority within
fifteen days.
(2) The printout
(hard copies) of records and documents must be taken out at the end of each
month and kept in bound folders, separately for each type of records, returns
and invoices.
(3) The dealer
should ensure that proper back‑up records are also maintained and
preserved so that in the event of destruction due to unavoidable accidents or
natural causes, the information can be restored within reasonable period of
time. All such records, returns, invoices and other documents (both electronic
and hard copy, including back‑up) shall be preserved and retained for a
period of six years (counted from the first day of the financial year following
the financial year to which a record, return, invoice pertains) or until the
assessment becomes final, whichever is later.
(4) It shall be
incumbent upon a dealer, who maintains electronic records, to produce on
demand, the relevant records, in hard copy and/or in the electronically
readable format along with the flow and treatment of transactions through
accounting system, from the stage of initiation to closure and storage to the appropriate
Assessing Authority or any other officer not below the rank of Excise and
Taxation Officer.
(5) The dealer
shall also provide account of the audit trail and inter‑linkages, whether
paper or electronic, and the financial accounts record, layout, data dictionary
and total number of records in each field along with sample copies of such
records.
(6) In case any
dealer is found to be misusing this facility or not providing access to the
information or if there are any other officer not below the rank of Excise and
Taxation Officer by cogent reasons, the Commissioner or any other authorised
officer may, after recording such reasons and after taking into consideration
the explanation tendered by the person regarding the discrepancies, if any,
prohibit a person from electronically maintaining or generating any records,
returns or invoices using computer.
57. Manner of authentication of
account books
(1) A dealer when
required by the Assessing Authority shall produce any book, document or account
relating to his business before the appropriate Assessing Authority for the
purpose of authentication by him.
(2) The
appropriate Assessing Authority shall, as far as possible, with prior notice,
authenticate the books of account of the dealer.
(3) (a) The appropriate
Assessing Authority shall append his signatures along with his seal at one or
more places in each of the books, documents or account, and record a
certificate in the following form at the opening stage thereof:
"Certified
that the book/ document/account contains ________ pages and I have put my
signatures along with the official seal at pages _____ and ________
Date _______
District
________
Signature of the appropriate
Assessing Authority."
(b) The
Assessing Authority shall keep a regular record of such authentication in the
respective file of the dealer for utilization at the time of inspection of his
premises or accounts or stocks.
(4) The
appropriate Assessing Authority shall make note of such authentication on the
list of accounts required to be maintained under clause (b) of sub‑section
(2) of section 32 by the dealer.
58. Record of cross‑checking
and survey
The
appropriate Assessing Authority shall keep a record of the notices issued for
the purpose of cross‑checking and survey.
CARRIAGE AND TRANSPORT OF GOODS AND INSPECTION
OF GOODS IN TRANSIT
59. Carriage and transport of
goods
(1) Every carrier
of goods or agent of a transporter including an employee of a transport company
or booking agency shall in respect of goods the sale or purchase whereof is
taxable under the Act, maintain true record of such goods transported,
delivered or received for transport in the forms or transport receipt,
forwarding note waybill, despatch register and delivery register which shall be
in Forms VAT‑XXII, VAT‑XXII‑A, VAT‑XXII‑B, VAT‑XXII‑C
and VAT‑XXII‑D respectively. Such record shall be preserved by him
for a period of five years. He shall also preserve in record the letters of
authority mentioned in clause (c) of sub‑rule (3) for a similar period.
(2) Transport
receipts and waybills shall be serially numbered in a consecutive order. The
last serial number shall be into 1,00,000 where after a fresh series of
transport receipts and waybill, shall start, intimation thereof shall be given
by the transporter to the Assistant Excise and Taxation Commissioner or the
Excise and Taxation Officer of the district before bringing the fresh series in
use. The despatch register and delivery register before use shall be got
authenticated from the Assistant Excise and Taxation Commissioner or the Excise
and Taxation Officer of the district in whose jurisdiction the place of
business of the transporter is situated.
(3) No carrier of
goods or agent of a transport company or booking agency shall transport, accept
for booking or release any consignment of goods, the sale or purchase of which
is taxable under the Act, unless
(a) the
consignment is covered by a copy of purchase invoice or sale bill or delivery
note as the case may be;
(b) the
particulars regarding consignment intended to be booked are furnished in the
forwarding note in Form VAT‑XXII‑A by the consignor;
(c) register in
Form VAT‑XXIII or VAT‑XXIII‑A maintained by a dealer
registered under the Act containing entries regarding the particular
consignment is produced by the consignor or consignee or his authorised agent,
as the case may be, and is authenticated by him;
(d) the transport
receipt bears stamped endorsement from the consignee indicating his full
particulars and registration certificate number, if any;
(e) the person
taking delivery of goods or delivering the goods for booking furnishes a letter
of authority from the consignee or consignor containing his specimen signatures
duly attested;
(f) the transport receipt
or the forwarding note in respect of consignment of goods brought from the
place outside the State or intended to be booked for a place outside the State
by a dealer not registered under the Act, is countersigned by the Assistant
Excise and Taxation Commissioner or in his absence the Excise and Taxation
Officer of the district or any other officer authorised by him.
(4) The driver or
the person in‑charge of a vehicle shall always carry with him a copy of
way‑bill in Form VAT‑XXII‑B and a copy of the transport
receipt in Form VAT‑XXII in respect of each consignment of goods being
carried.
(5) Where delivery
of consignment is given to the consignee without the aid of transport company
or booking agency, the owner, driver or the person in‑charge of the
vehicle shall maintain the record regarding delivery of consignments in a
register in Form VAT‑XXII‑D.
60. Accounts of goods received
or despatched by registered dealers
(1) Every
registered dealer shall maintain true record of goods received or goods
despatched by road in a register which shall be in Form VAT‑XXIV and VAT
XXIV‑A respectively. These registers before use shall be got
authenticated from the appropriate Assessing Authority of the district in whose
jurisdiction the place of business of the dealer is situated.
(2) No dealer or
any person acting on his behalf shall take delivery of goods, the sale or
purchase of which is taxable under the Act, or deliver the goods for booking to
a carrier of goods including an agent of a transport company or booking agency,
unless
(a) a copy of the
purchase invoice, sale bill or delivery note, as the case may be, covering the
consignment is furnished to the transporter or his representative;
(b) particulars of
consignment intended to be booked are furnished in the forwarding note in Form
VAT‑XXII‑A;
(c) the agent who
takes delivery or delivers goods for booking is in possession of a letter of
authority bearing his signatures duly attested from the consignee or consignor,
as the case may be;
(d) register in Form
VAT‑XXV or VAT‑XXV‑A, as the case may be, maintained by a
dealer registered under the Act, containing entries in regard to such
consignment is produced and got authenticated from the carrier of goods or an
agent of the transport company or booking agency, as the case may be;
(e) stamped
endorsement indicating his full particulars and registration certificate number
under the Act, if any, is recorded on the transport receipts by the consignee;
and
(f) the consignor
or the consignee being an unregistered dealer under the Act, get the forwarding
note or the transport receipt in respect of consignment of goods intended to be
booked to a place outside the State or brought from a place outside the State,
countersigned from the Excise and Taxation Officer or in his absence from the
Assistant Excise and Taxation Officer of the district or any other officer
authorised by him.
61. Delivery note, declarations,
surety bond and personal bond
(1) The delivery
note and the declaration referred to in sub‑sections (2) and (4) of
section 34 shall be in Forms VAT‑XXVI and VAT‑XXVI‑A
respectively.
(2) The
declaration referred to in the first proviso to sub‑section (4) of
section 34 shall be in Form VAT‑XXVII
(3) For purposes
of sub‑section (6) of section 34, the owner of goods or his
representative, the driver or other person in‑charge of the goods vehicle
or vessel on behalf of the owner of the goods, shall furnish security, or
execute a bond with or without sureties as the officer concerned shall direct
the security bond and the personal bond shall be in Forms VAT‑XXVIII and
VAT XXVIII‑A respectively.
62. Printing, custody, issue
etc. of declarations in Form VAT‑XXXII‑A
(1) The Form VAT‑XXVI‑A
shall be printed by the State Government in triplicate specifically indicating
the form as "Original". "Duplicate" and
"Triplicate" and shall be serially numbered according to the scheme
of series, number and colour as approved by the Commissioner from time to time:
PROVIDED
that the colour of the forms meant for use by the registered dealer or an
unregistered dealer shall be separate and distinct.
(2) Any dealer, on
whose behalf a declaration in Form VAT‑XXVI‑D is required to be
furnished before the officer in‑charge of the check post or barrier or is
required to be produced before any other officer referred to in sub‑section
(4) of section 22 of the Act, shall apply to the appropriate Assessing
Authority for the grant of declaration forms in Form VAT‑XXVI‑A
stating clearly his reasonable demand for a period of not more than three
months disclosing stock and details of declaration forms already in hand and
also the date on which and the number in which he was last issued the
declaration forms:
PROVIDED
that if the Commissioner is satisfied that it is necessary so to do, he may, by
order in writing, allow the Form VAT‑XXVI‑A to be issued at the
check post or barrier to the owner or person in‑charge of a goods vehicle
or vessel.
(3) If the
appropriate Assessing Authority is satisfied that the requisition of the dealer
is genuine and reasonable, he may issue him as many declaration forms as he may
deem fit on prior payment of price of such forms, to be fixed by Government
from time to time, either in cash or on deposit of such price by the dealer in
the Government treasury.
(4) The dealer to
whom the declaration forms have been issued shall be responsible for their
proper custody and use. If a declaration form, whether blank or contemplated is
lost either from the custody of any dealer or in transit, he shall report the
loss to the appropriate Assessing Authority from whom he obtained it.
(5) On receipt of
report referred to in sub‑rule (5), the appropriate Assessing Authority
shall call upon the dealer to furnish a reasonable security by way of an
indemnity bond in Form VAT‑XXVIII‑B in respect of each lost form
separately or in respect of all the lost forms collectively to safeguard
against the misuse of the same.
(6) No dealer to
whom a declaration form has been issued shall transfer the same to another
person.
(7) No dealer
shall furnish or issue any declaration except in a declaration form obtained by
him from the appropriate Assessing Authority having jurisdiction over his
principal place of business and not declared obsolete or invalid under the
provisions of sub‑rule (10).
(8) The dealer
referred to in sub‑rule (3) shall maintain accounts of the declaration
forms in a register in Form VAT‑XXVI‑B.
(9) The dealer
shall produce the register prescribed in sub‑rule (9) on demand by any
Assessing Authority or any other officer subordinate to him and duly authorised
by him in writing for inspection.
(10) The
Commissioner may, by notification in the Official Gazette, declare certain
series, designs or colour of declaration forms as obsolete and invalid,
surrender to the appropriate Assessing Authority all such forms which may be in
their possession and obtain in exchange such new forms as maybe substituted for
the forms declared obsolete and invalid:
PROVIDED
that new forms shall not be issued to a dealer until he has rendered account of
the old forms issued to him and actually returned the balance in hand, if any,
to the appropriate Assessing Authority.
(11) Before a dealer
referred to in sub‑rule (3) makes demand to the appropriate Assessing
Authority for further issue of declaration forms, such dealer shall furnish to
that authority the details of the VAT‑XXXII‑A forms previously
issued, on the record slip containing the following particulars:
RECORD
SLIP OF FORMS VAT XXVI‑A
RECEIVED
ON _______________ FROM THE
ASSESSING AUTHORITY______________________/CHECK
POST/BARRIER.
Date |
VAT XXVI-A No. used |
Owner/ Carrier Of goods |
Class of goods |
Value Rs. |
Signature of the dealer |
1 |
2 |
3 |
4 |
5 |
6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
|
|
|
|
|
(12) The account of
the Forms VAT‑XXVI‑A received and issued to each dealer shall be
maintained by the appropriate Assessing Authority in Form VAT‑XXVI‑C.
(13) For the
purposes of section 22(4) of the Act, the officer in‑charge of the check
post or barrier will, after satisfying himself about the correctness and
completeness of the declarations, sign and stamp them, showing the date of
receipt, with his official seal of the check post or the barrier and return
duplicate copy of the declaration to the owner or person in‑charge of the
goods vehicle or vessel. The original copy of the declaration shall be
forwarded to the appropriate Assessing Authority of the district, in which the
dealer concerned has the principal place of business, under a covering
statement in Form VAT‑XXVI‑D or VAT‑XXV‑E in respect of
a registered dealer or an unregistered dealer, as the case may be. The
Assessing Authority shall cause to be entered the particulars of the
declaration forms, received under Forms VAT‑XXVI‑D and VAT‑XXVI‑E,
in a register to be prepared dealer‑wise in Form VAT‑XXVI‑F.
The
goods ordered to be detained under sub‑section (8) of section 34 or other
provisions of the Act and these rules but which have not been released shall be
sold in public auction after following the procedure hereinafter provided:
(i) the owner of
the goods shall have the first choice to re‑acquire the goods on payment
of penalty or other dues (including tax) for which the Assistant Excise and
Taxation Commissioner or Excise and Taxation Officer in‑charge of the
district or the officer who impose the penalty or the other dues, shall issue a
notice calling upon such person to re‑acquire the goods within 10 days of
the date of issue of such notice and on such person's failure to do so, the
goods shall be put to public auction;
(ii) the auction
shall be conducted by a committee comprising of Assistant Excise and Taxation
Commissioner or Excise and Taxation Officer in‑charge of the district,
the officer imposing the penalty and the officer detaining the goods;
(iii) the auction
shall be conducted after the Assistant Excise and Taxation Commissioner or the
Excise and Taxation Officer in‑charge of the district or the officer
imposing penalty or detaining the goods has certified that the goods have not
been released even after the process of law has been completed or the goods are
of perishable nature and need immediate disposal;
the
Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in‑charge
of the district may fix a particular date for putting the goods detained to
auction and such date shall be widely publicized under clause (v) of this rule;
(v) the Assistant
Excise and Taxation Commissioner or the Excise and Taxation Officer in‑charge
of the district shall cause to be published on the notice‑board of his
office a list of the goods detained and intended to be sold and the notice shall
specify the place, day and time of auction. A notice of fifteen days shall be
given before the auction sale is to be conducted. A copy of such notice and
list of goods shall also be displayed at one or more public places, check posts
orbarriers and office of the Assistant Excise and Taxation Commissioner or
Excise and Taxation Officer in‑charge of the district and the officer in‑charge
of the check posts or barriers at which the goods were detained. A copy of the
auction notice shall also be sent to the owner of the goods;
(vi) the intending
bidders shall deposit the earnest money equivalent to a sum amounting to ten
percent of the estimated value of the goods before the commencement of the
auction;
(vii) the auction proceedings shall be recorded
in writing;
(viii) the final bid
shall be approved by the Deputy Excise and Taxation Commissioner in‑charge
of the Zone, if the auction money exceeds Rupees fifty thousand;
(ix) the auction‑purchaser
shall pay the sale value of the goods in cash immediately after the sale and he
will not be permitted to carry away any part of the goods until he has paid for
the same in full and until the sale has been confirmed by the Authority
specified in clause (viii). Where the purchaser fails to pay the bid money, the
goods shall be resold by auction at once and earnest money deposited by the
defaulting purchaser shall be forfeited to the Government. The earnest money
deposited by the unsuccessful bidders shall be refunded to them immediately
after the auction is over;
(x) after
receiving the amount under the above said procedure the goods shall be
delivered under proper receipt.
DEEMED ASSESSMENT, SCRUTINY OF RETURNS, ASSESSMENT, RE‑ASSESSMENT AND RECTIFICATION OF MISTAKES ETC.
64. Procedure of deemed
assessment
(1) The returns
furnished by a dealer under section 16 shall be duly acknowledged in the manner
prescribed therefor, and where all the returns relating to a financial year
have been filed and are complete in material particulars, the dealer shall,
subject to the provisions of sub‑rule (2), be deemed to have been
assessed for that year:
PROVIDED
that where the returns are not complete in material particulars, the dealer
shall be given an opportunity to complete the same within fifteen days of
service of the notice.
(2) For the
purposes of sub‑section (1) of section 16, a return shall be deemed to be
(i) correct, if
its version conforms to that of the accounts maintained by the dealer and the
account version cannot be impeached by any adverse information, to the
contrary, available on record till 31st October of the following financial
year; and
(ii) complete, in
material particulars if it contains the entire information required to be
furnished therein, is correct arithmetically and is accompanied by the
statutory or prescribed lists, documents and proof of payment of the full
amount of tax due according to the returns and is duly signed by the dealer:
PROVIDED
that no return shall be deemed to be correct and complete if it is either not
accompanied by the statutory or prescribed lists, documents, certificates or
declarations or any of these are incorrect or do not set out all the prescribed
particulars or are not signed or are improperly signed and if, any list,
document, certificate or declaration which is unsigned or not signed by an
authorised signatory, it shall be treated as no list or document, certificate
or declaration and the accompanying return shall also be treated to be
incorrect and incomplete.
65. Acknowledgement of returns
to be deemed assessment order
Save
the cases selected for scrutiny under sub‑rule (1) of rule 66 all other
cases shall be deemed to have been assessed to tax under sub‑rule (1) of
rule 64 and in respect of such cases acknowledgement of the annual return shall
be deemed to be the copy of the assessment order:
PROVIDED
that in respect of cases covered under the proviso to sub‑rule (1) of
rule 64, the appropriate Assessing Authority shall, after the required
documents have been furnished to him and/or arithmetical mistake, if any, has
been corrected and tax due, if any, as a result thereof has been paid, pass an
order recording his satisfaction about the completeness of the relevant returns
in material particulars and supply a copy of such order to the dealer
concerned, and thereupon the provisions of rules 64 shall apply accordingly.
66. Selection of cases for
scrutiny
The following categories of cases, from the cases under sub‑rule
(1) of rules 64 may be taken up for scrutiny:
(i)
gross turnover exceeding one
hundred lakh rupees in a year;
(ii) claim of
input tax credit exceeding two lakhs rupees in a year;
(iii) claim of
refund exceeding fifty thousand rupees in a year;
(iv) claim of sales
made in the course of inter‑State trade and commerce or in the course of export
of goods out of the territory of India or in the course of import of goods into
the territory of India exceeding one lakh rupees in a year;
(v) cases of
industrial units availing any concession under sub‑section (4) of section
62;
(vi) fall in gross
turnover or payment of tax compared to last year;
(vii) claim of sale,
purchase or branch/ consignment transfer of goods not matching with the
accounts of the other party to the transaction;
(viii) exception
cases in which ratio between purchases and sales of between input tax credit
and output tax or between stocks and sales is way out of the general trend in
the trade or industry;
(ix) cases based on
definite intelligence about evasion of tax;
(x) cases selected
at random by the Commissioner;
(xi) cases of any
particular trade or trades which the Commissioner may select; and
(xii) cases in which
the dealer fails to complete the return(s) in material particulars or fails to
correct the same after being given an opportunity to do so within maximum
period of fifteen days from the date of notice.
(1) The
appropriate Assessing Authority shall, in each case selected for scrutiny under
rule 66, every case where the returns are not correct and complete and in other
cases where it appears to the appropriate Assessing Authority to be necessary
to make an assessment under section 21 or 22 in respect of a dealer, he shall
serve a notice in Form VAT‑XXIX upon him
(a) stating the
period or the return period or periods in respect of which assessment is
proposed; and
(b) calling upon
him to produce his books of accounts and other documents, which such authority
wishes to examine, together with any objection which the dealer may wish to
prefer and any evidence which he may wish to produce in support thereof, and he
shall fix a date, ordinarily not less than 10 days after the date of the
service of the notice for producing such accounts and documents and for
considering any objection which the dealer may prefer.
(2) The
assessments under sub‑rule (1) shall be completed within three months
after service of the notice.
68. Recording of dealer's
objection and evidence
(1) A dealer who
has been served with a notice under rule 34, may prefer an objection in writing
personally or through an agent. No fee shall be payable in respect of any such
objection.
(2) The
appropriate Assessing Authority may make such enquiries, in respect of the
objections made under sub‑rule (1), as it may deem fit and record a finding
thereon. It may also depute an Inspector who has been authorised in this behalf
to record the dealer's objection and to record any evidence brought in support
thereof.
(3) The
appropriate Assessing Authority may, for the purpose of assessment, or for
ascertaining the latest position of business done by the dealer visit any or
all place(s) of business of a dealer whose gross turnover for the period under
assessment exceeds five hundred lakh rupees, and it may inspect and examine
with the assistance of such other officers or officials as it considers
necessary all business activities, processes, accounts, records, documents and
other things relevant to the assessment proceedings and where such visits are
made, a day‑to‑day record of the same shall be kept.
69. Assessment of tax and
imposition of penalty
(1) After
considering any objection made by the dealer, any evidence produced in support
thereof, the outcome of enquiries made under rule 67 the appropriate Assessing
Authority after giving the dealer an opportunity of being heard, shall assess
the amount of tax and impose penalty, if any, to be paid by the dealer within
the period specified in sub‑rule (2) of rule 67.
(2) Notwithstanding
anything to the contrary contained in these rules, in case of a works contract,
tax shall be assessed on the "taxable turnover" of the works
contractor after deducting all sums towards labour charges, other than any sum
on account of labour charges includible in the "turnover" of a dealer
under clause (ze) of section 2 of the Act, which are directly related with the
goods, property in which has passed in the execution of works contract, whether
as goods or in some other form:
PROVIDED
that where the labour charges, are not determinable from the accounts of the
works contractors, or are considered unreasonably high considering the nature
of the contract, the deductions towards labour charges shall be allowed by the
Assessing Authority according to the limits prescribed in column (3) for the
type of contract specified in column 2 of the Table given below:
TABLE
SI.No. |
Type of contract |
Labour charges at percentage of the value of the contract |
1. |
2. |
3. |
1. |
Fabrication
and installation of plant and machinery |
..25 |
2. |
Fabrication and
creation of structural works of iron and steel including fabrication, supply
and errection of iron trusses, purlines etc. |
..15 |
3. |
Fabrication
and installation of cranes and joints. |
..15 |
4. |
Fabrication
and installation of elevators (lifts) and escalators |
..15 |
5. |
Fabrication
and installation of rolling shutters and
collapsible gates |
..15 |
6. |
Civil works
like constructions of building, bridges, roads/dams, barrages, canal and
diversions |
..25 |
7. |
Installation
of doors, doorframes, window frames and grills |
..20 |
8. |
Supply and
fixing of tiles, slabs, stones and sheets. |
..20 |
9. |
Supply
and installation of air conditioning equipments including deeps freezers,
cold storage plant and deephumidore |
..15 |
10. |
Supply and
installation of air conditioners and air coolers |
..15 |
11. |
Supply and
fitting of electrical goods, supply and installation of
electrical equipments including transformers |
..15 |
12. |
Supply and
fixing of furnitures and fixtures, partitions including
contracts for interior decoration and false ceiling |
..20 |
13. |
Construction
of Railway coaches and wagons on under carriages
supplied by railway |
..20 |
14. |
Construction
or mounting of bodies of motor vehicles and constructions of trailers |
..20 |
15. |
Sanitary
fitting for plumbing and drainages or sewerage |
..25 |
16. |
Laying
under ground or surface pipe lines, cables or conductors |
.30 |
17. |
Dying and
printing of textiles |
.30 |
18. |
Supply
and erection of weighing machines and weigh bridges |
..15 |
19. |
Painting
polishing and white washing |
.30 |
20. |
All
other contracts not specified from serial No. 1 to 19 above |
..25 |
PROVIDED
FURTHER that the Assessing Authority shall not allow any deduction towards
labour charges unless the works contractor has specifically preferred the claim
therefor and unless such claim is found by the Assessing Authority to be proper
and justified in each case.
(3) Every order of
assessment shall be recorded in writing and where the Assessing Authority
determines the turnover of a dealer at a figure different from that shown in
the return submitted under the provisions of there rules, the order shall state
briefly the reasons therefor, but a failure to state reasons shall not affect
the validity of the assessment order.
(4) Every
assessment order recorded by the appropriate Assessing Authority shall be
communicated to the dealer and a certified copy of the same assessment order,
along with Tax Demand Notice, if any, shall be supplied to him free of cost.
(1) If any sum is
payable by the dealer under rule 38, the appropriate Assessing Authority shall
serve a notice in Form VAT‑XXX upon him specifying the date, not less
than fifteen days and not more than thirty days from the date of the service of
the notice, on or before which payment shall be made and he shall also fix a
date, on or before which the dealer shall furnish the receipted challan in
proof of such payment.
(2) When the
challan is produced, the appropriate Assessing Authority shall make the
necessary entry in the personal file of the dealer and the Demand and
Collection Register in Form VAT‑XVII
71. Register of institution and
assessment of cases
Every
Assessing Authority shall maintain a Peshi Register in Form VAT‑XXXI and
an Assessment Register in Form VAT‑XXXII in which he shall enter the
details of each case instituted and each case assessed respectively.
72. Re‑assessment of tax
and rectification of clerical or arithmetical or other mistakes
(1) The
appropriate Assessing Authority shall send a notice in Form VAT‑XXXIII to
the dealer specified in section 23(l) of the Act, and after hearing him and
making such enquiry as it considers necessary, may proceed to re‑assess
the tax payable on the turnover, which has been under‑assessed or has
escaped assessment and also take action to impose penalty and recover interest
under the Act.
(2) The Assessing
Authority, under sub‑section (2) of section 23 or any Appellate Authority
or any other officer appointed under section 3 of the Act or the Commissioner
may, rectify any clerical or arithmetical mistake apparent from the record of
any order passed by it:
PROVIDED
that no such rectification which has the effect of enhancing the tax, interest, penalty or any other liability
shall be made unless the authority concerned has given notice in Form VAT‑XXXIII
to the dealer concerned of its intention to do so and has allowed him a
reasonable opportunity of being heard:
PROVIDED
FURTHER that the Commissioner may, in the like manner rectify any mistake
apparent from the record under section 47 of the Act.
(3) Any additional
demand created or any refund due as a result of the rectification shall be
recovered or allowed, as the case may be, in the manner provided for recoveries
and refunds under the Act and these rules.
73. Jurisdiction of
Assessing Authorities
(1) An Assistant
Excise and Taxation Commissioner or the Excise and Taxation Officer, in‑charge
of the district and other Excise and Taxation Officer shall exercise the powers
of Assessing Authority in relation to all dealers within his territorial jurisdiction.
(2) The Assistant
Excise and Taxation Commissioner or Excise and Taxation Officer, incharge of
the district may suo‑motu or on an application made to him in this
behalf, by an order in writing, transfer any case from the file of Excise and
Taxation Officer, other than in‑charge of the district, serving in his
district, to his own file and vice‑versa.
(3) The Deputy
Excise and Taxation Commissioner of the Zone may suo‑motu or on
application made to him in this behalf, by order in writing, transfer any case
from one Assessing Authority to another within his territorial jurisdiction:
PROVIDED
that where an application for such transfer lies under sub‑rule (1), no
application under this sub‑rule shall lie unless the former application
has been. rejected under sub‑rule (1).
An
application for refund of any amount admissible under section 28 shall be made
to the appropriate Assessing Authority and shall contain the grounds on which
the refund is claimed.
75. Determination of amount of
refund and sanction
(1) When the
Assessing Authority is satisfied after such scrutiny to accounts and such
enquiries as it considers necessary that the claim for refund is admissible, he
shall determine the amount of refund due and shall, if the amount to be
refunded
(i) does not exceed five thousand rupees,
record an order sanctioning refund;
(ii) exceeds five
thousand rupees but does not exceed ten thousand rupees, submit the record of
the case together with his recommendations to the Assistant Excise and Taxation
Commissioner or Excise and Taxation Officer in charge of the District, as the
case maybe, for orders;
(iii) exceeds ten
thousand rupees but does not exceed twenty thousand rupees, submit through
Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in
charge of the District, the record of the case together with his
recommendations to the Deputy Excise and Taxation Commissioner or other officer
in charge of the Zone (except Flying Squads) concerned, as the case may be, for
orders; and
(iv) exceeds twenty
thousand rupees, submit through the officers in‑charge of the District
and Zone concerned, the record of the case together with his recommendations to
the Commissioner for orders,
and
the Assessing Authority shall record the order sanctioning the refund mentioned
in clauses (ii), (iii) and (iv) only in accordance with the orders made by
authorities specified in respective clause.
(2) When an order
for the refund of any amount has been made, the officer in‑charge of the
district
(i) shall, if the
dealer desires payment in cash issue to him a refund payment order in Form VAT‑XXXIV
for such amount as may remain after adjusting the recovery of any amount due
from the dealer or other person;
(ii) if the dealer
desires payment by adjustment against any amount subsequently payable by him
the officer in‑charge of the district or the appropriate Assessing
Authority shall issue refund adjustment order in Form VAT‑XXXV
authorising the dealer to deduct the sum to be refunded from the amount payable
by him in respect of the period for which a return is to be filed subsequent to
the issue of such refund adjustment order or from any amount determined to be
payable by him subsequently. After allowing adjustment the officer in‑charge
of the district or the Assessing Authority, as the case may be, shall cause a
refund adjustment order to be cancelled.
(3) Where a refund
payment order or a refund adjustment order is issued, the authority issuing
such order shall simultaneously record an order sanctioning the interest
payable, if any, under section 18 on such refunds 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 and also to the
Commissioner stating briefly the reasons for the delay in allowing the refund.
Where an order for the payment of interest on delayed refund under this rule
has been made, the sanctioning authority shall issue to the dealer interest
payment order.
In
support of claim for deduction according to rule 49, a dealer shall attach
refund adjustment order to the next return to be furnished by him.
77. Submission of appeal or
application for revision
(1) Every
memorandum of appeal under section 30 shall
(a) (i) be
in writing; and
(ii) be in Form
VAT‑XXXVI when appeal is filed under section 20(a) or (b), and in Form
VAT‑XXXVII when appeal is filed under section 30(c);
(b) be filed in
triplicate;
(c) specify all
the particulars given in Form VAT‑XXXVI or in Form VAT‑XXXVII, as
the case may be;
(d) contain a
clear statement of facts and grounds of appeal briefly but clearly set out;
(e) state
precisely the relief prayed for;
(f) be accompanied
by
(i) the original
order against which appeal is made or certified copy ,thereof unless the
omission to do so or to produce such order or copy is explained at the time of
presentation of a memorandum of appeal to the satisfaction of the appellate
authority; and
(ii) proof of
payment of tax (including interest, payable) or of penalty, or of both unless
the inability to make payment of these amounts is proved and unless a written
prayer to that effect has been submitted along with the memorandum of appeal;
(g) be signed and
verified by the appellant or by an agent duly authorised by him in that behalf
in the manner provided in Form VAT‑XXXVI or in Form VAT‑XXXVII, as
the case may be.
(2) Every
application for revision under sub‑section (3) of section 31 shall be in
Form VAT‑XXXVIII.
(3) The provisions
of sub‑rule (1) except the provisions of sub‑clause (ii) of clause
(f), shall also apply mutatis mutandis in relation to the submission of
application for revision.
(4) The memorandum
of appeal under sub‑rule (1) or application for revision under sub‑rule
(2) shall either be presented by the appellant or applicant or his agent, as
the case may be, to the appellate or revisional authority or be sent to the
said authority by registered post.
"I___________________________________________ agent
appointed by the appellant/applicant named in the above memorandum of appeal/
application for revision do hereby declare that what is stated herein is true
to the best of my knowledge and belief."
(Signature)
(5) The memorandum
of appeal or application for revision shall be accompanied by the order in
original against which it is made or duly authenticated copy thereof, unless
the omission to produce such order or copy is explained at the time of the
presentation of the appeal or application for revision to the satisfaction of
the appellate or revising authority.
(6) The memorandum
of appeal or application for revision shall either be presented by the
appellant or applicant or his agent to the appellate or revising authority or
be sent to the said authority by registered post.
(1) If the memorandum
or appeal or application for revision omits to state any of the particulars
required under rule 77 or is not accompanied by the orders against which it is
made or a duly authenticated copy thereof, 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 the applicant is given an
opportunity to amend the memorandum of appeal or application for revision, as
the case may be.
(2) The appeal or
application for revision may also be summarily rejected on grounds other than
those specified in sub‑rule (1) which the appellate or revising authority
may consider sufficient and which shall be reduced in writing by the appellate
or revising authority:
PROVIDED
that before an order summarily rejecting an appeal or an application for
revision under this sub‑rule is passed, the appellant or applicant shall
be given an opportunity of being heard.
79. Hearing and disposal of appeals
or applications for revision
(1) If the
appellate or revisional authority does not reject the appeal or application for
revision under rule 78, it shall admit the appeal or application for revision
and shall fix a date for its hearing.
(2) The appellate
authority shall send a copy of the memorandum of appeal to the authority or
officer against whose order the appeal has been preferred asking him to send
the record of the order appealed against together with his comments.
(3) The Tribunal
shall send a copy of application made to it under sub‑section (3) of
section 46 of the Act to the Commissioner against whose order application for
revision has been preferred and call for the record of the case together with
his comments.
(4) (i) The appellate authority shall give a
notice of hearing to the appellant and to the authority or officer against
whose order the appeal under section 45 has been preferred. Such notice may be
delivered personally or may be sent by post.
(ii) The Tribunal
shall give a notice of hearing to the applicant who made the application under
sub‑section (3) of section 31 of the Act and to the authority or officer
against whose order the application for revision has been preferred. Such
notice may be delivered personally or may be sent by post.
(5) The appellate
authority shall decide such appeal after consideration of the comments that may
be furnished by the authority or officer under sub‑rule (2) or if the
authority of the officer so desires through any of its subordinates or through
an authorised representative of the State Government, and after giving an
opportunity to the appellant of being heard either in person or by a duly
authorised agent.
(6) The appellate
authority may before deciding the appeal under sub‑rule (5) itself hold
such further enquiry or direct it to be held by the authority or officer
against whose decision the appeal has been preferred, as may appear necessary
to the said appellate authority.
(7) The Tribunal
shall decide such application for revision filed under sub‑section (3) of
section 31 of the Act after considering any representation that may be made on
behalf of the Commissioner through any of his subordinate or through an
authorised representative of the State Government and after giving an opportunity
of being heard to the applicant either in person or by a duly authorised agent.
(8) The appellate
or revisional authority aforesaid may for sufficient reasons adjourn at any
stage, the hearing of an appeal or application for revision to a different time
on the same day or any other day.
(9) If on the date
and time fixed for hearing or on any other date and time to which the hearing
may be adjourned the appellant or the applicant does not appear before the said
authority either in person or through an agent, the said authority may dismiss
the appeal or revision, as the case may be, or may decide it exparte as it may
think fit:
PROVIDED
that if, within thirty days from the date on which the appeal or application
for revision was dismissed or decided exparte
under this sub‑rule, the appellant or the applicant, as the case may
be, makes an application to the appellate or revisional authority for setting
aside the order and the said authority is satisfied, that the intimation of the
date of hearing was not duly served on him or that he was prevented by
sufficient cause from appearing when the appeal or application for revision, as
the case may be, was called on for hearing, the said authority shall make an
order setting aside the dismissal or exparte
decision upon such terms as it may think fit, and shall appoint a day for
proceeding with the appeal or application for revision.
(10) The appellate
or revisional authority shall maintain an institution register and a disposal
register of appeals or applications for revision or suo motu revisions in Forms VAT‑XXXIX and VAT‑XXIX‑A
respectively.
(1) When the
Commissioner proposes to pass an order under sub‑section (1) of section
46, which adversely affects any person, he shall issue a notice in Form VATXXXX
to such person or the dealer and to the Assessing Authority or the appellate
authority concerned, as the case may be, before whom the proceedings referred
to in that section are pending or by whom the same have been disposed of or by
whom the order has been made therein. Such notice may be delivered personally
or may be sent by post.
(2) The
Commissioner shall piss the order under sub‑section (1) of section 46 of
the Act after considering any representation that may be made under sub‑rule
(1), either in person or through any of its subordinate by the authority or the
officer before whom the proceedings are pending or by whom these have been
disposed of or by whom any order has been made therein, and after giving an
opportunity to the person or dealer of being heard either in person or by a
duly authorised agent.
(3) The provisions
of sub‑rules (7), (8) and (9) of rule 79 shall, mutatis mutandis, apply in relation to the passing of an order by
the Commissioner under sub‑section (1) of section 46 of the Act.
81. Order and appeal or revision
to be communicated
(1) A copy of
every order finally disposing of an appeal or of an order summarily rejecting
an appeal under rule 78 passed by the appellate authority shall be sent to the appellant
and to the Assessing Authority or the officer concerned, as the case may be.
(2) A copy of
every order finally disposing of an application for revision under sub‑section
(3) of section 46 of the Act passed by the Tribunal shall be sent to the applicant
and to the Assessing Authority or the officer concerned, as the case may be.
(3) A copy of
every final order passed by the Commissioner under sub‑section (1) of
section 46 of the Act shall be sent to the person or the dealer in whose case
the same has been passed and to the Assessing Authority or appellate authority
or any other officer concerned, as the case may be.
(4) The copy of
the orders to be communicated under sub‑rule (1), (2) or (3) may be
delivered personally or may be sent by Post.
82. Execution of the order of
appellate or revisional authority
(1) Unless the
order passed an appeal under section 45 is subject matter of further appellate
or reference proceedings, the order passed in appeal under section 45, which
has the effect of barring or modifying any order of the Assessing Authority,
appellate authority or any other officer, such authority or officer shall take
action to implement the order, and the Assessing Authority or other officer
shall realise the deficit or refund or adjust the amount paid in excess, as the
case may be. The excess amount shall be refunded in the manner as laid down in
rule 74.
(2) The provisions
of sub‑rule (1) shall, mutatis
mutandis, apply to a revisional order passed under section 46.
ISSUE OF SUMMONS,
SERVICE OF NOTICES, INSPECTION OF RECORDS BY DEALERS AND FEES ETC.
The
summons to be issued by the assessing, appellate and revisional authority for
the appearance of any person or for the production of a document or documents
by him, may be in Form VAT‑XXXXI.
(1) Notice under
the Act or under these rules shall be served by one of the following methods:
(a) by delivery by
hand of a copy of the notice to the addressee or to any other agent duly
authorised in this behalf by him or to a person regularly employed by him in
connection with the business in respect of which he is registered as a dealer,
or to any adult male member of his family residing with the dealer.
(b) by post:
PROVIDED
that if upon an attempt having been made to serve any such notice by either of
the above said methods, the authority concerned has reasonable grounds to
believe that the addressee is evading the service of notice or that, for any
other reason which in the opinion of such authority is sufficient that notice
cannot be served by any of the abovementioned methods, the said authority shall
after recording the reasons therefor cause the notice to be served by affixing
a copy thereof
(i) if the
addressee is a dealer, on some conspicuous part of the dealer's office or the
building in which the dealer's office is located, or upon some conspicuous part
of the place of the dealer's business last intimated to the said authority by
the dealer or of the place of the dealer's business last intimated to the said
authority by the dealer or of the place where the dealer is known to have last
carried on business; or
(ii) 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 be as factual as if it has been made on the addressee
personally:
PROVIDED
FURTHER that, where the officer, at whose instance the notice is to be served
is on enquiry satisfied that the said office, building, place or residence is
known not to exist or is not traceable, such officer may by order in writing
dispense with the requirement of service of the notice under the last preceding
proviso.
(2) When the
officer serving a notice delivers or tenders a copy of the notice to the dealer
or addressee personally or to his agent or to any of the persons referred to in
clause (a) of sub‑rule (1), he shall require the signature of the person
to whom the copy is so delivered or tendered to an acknowledgement of service
endorsed on the original notice. When the notice is served by affixing a copy
thereof in accordance with the first proviso to sub‑rule (1)(b) the
officer serving it shall return the original to the authority which issued the
notice with a 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.
(3) When service
is made by post, the service shall be deemed to be effected by properly
addressing or preparing the notice and posting it by registered post with
acknowledgement due, and unless the contrary is proved, the service shall be
deemed to have been effected at the time at which the notice would be delivered
in the ordinary course of posts.
85. Inspection of record by
dealers
(1) In the case of
every dealer, the appropriate Assessing Authority shall prepare separately two
files, namely, the 'personal file' and the 'confidential file'.
(2) The dealer
concerned or his agent, on making to the appropriate Assessing Authority, a
written application stamped with a court fee of the value of rupees ten, may
inspect the record of his 'personal file' or any entries relating to himself in
any register maintained under the rules. A separate application shall be made
for the inspection of each record or register.
(3) The court fee
of rupees ten paid on the application shall cover the first hour of inspection
only. For each subsequent hour or part of an hour, an additional court fee
stamp of rupees ten must be supplied by way of payment before hand. No fresh
application shall be demanded for the continuation of an incomplete inspection
on the next working day.
(4) If the document to be inspected relates to
any previous year, research fee in the form of a court‑fee stamp
of the value of rupees twenty per application shall be charged.
(5) A person
entitled under sub‑rule (2) to the inspection of any document shall be
granted a copy of the same on his paying the charges in the shape of court fee
on the following scale on an application made in this behalf bearing a court
fee stamp of the value of
(a) ten rupees for every entry in a
register;
(b) ten rupees for
every notice or summon issued by an Assessing Authority;
(c) twenty rupees
per page for every return or statement recorded in any enquiry held under these
rules or on an objection or of assessment of tax or any other document of which
copies permissible under these rules;
(d)
five rupees for ever~ adverse order
of assessment of tax; and
(e)
ten rupees for every other order of
assessment.
(6) If the
documents of which a copy is to be granted under sub‑rule (5) relates to
any previous year, search fee in the form of a court fee stamp of the value of
rupees twenty per application shall be charged.
(7) A copy to be
granted under sub‑rule (5) shall be prepared in the office of the
appropriate Assessing Authority.
(8) The provisions
of sub‑rules (2) to (7) shall apply mutatis
mutandis to inspection of records of the offices of the appellate and
revising authorities and grant of copies thereof.
The following fees shall be payable in the shape of court fee
stamps:~.
S1. No. |
Nature of documents |
Value of court fee stamps |
1. |
(a) Memorandum of appeal under section 45(l)
(b)
Memorandum of appeal under section
45 (1) (b) and (c) (c)
Application for revision under
section 46 (3) (d)
Application for ratification of
mistakes under section 47. |
Twenty
rupees Fifty rupees One hundred
rupees Twenty
rupees |
2. |
Vakalatnama
by an advocate or a relative or a regular and whole time employee of the
assessee or dealer or a sales tax practitioner, when filed before the
Tribunal, Commissioner and any officer below the rank of Commissioner. |
Five rupees |
3. |
(a) Application for adjournment of any proceedings before any authority
under the Act. (b) Application
for restoration of appeal etc. |
Five rupees Twenty
rupees |
4. |
(a)
Copy of any order passed by any
authority under the Act or any
other document. (b) Application for urgent copies. |
Two rupees
for every page or part
thereof. Double
of the fee payable in 4(a), above, (copies to be issued within two days from
the date of receipt of application. |
5. |
Application
for amendment or registration certificate |
Twenty-five
rupees |
6. |
Application
for grant of installments of demand of tax etc. or postponement of payment of
any demand or stay of demand of tax etc. |
Ten rupees |
7. |
Application
for deferment certificate, exemption certificate or any other certificate
under the Act. |
Twenty five
rupees |
8. |
Application
for statutory forms under the Act. |
Nil |
9. |
Application
for any other document not covered under SI. No. 1 to 8, above and rule 86. |
Five rupees |
87. Superintendence and control
of administration, under Act
(1) The
Commissioner shall superintend the administration and the collection of .tax
leviable under the Act and shall control all officers appointed to assist him
under section 3(l) of the Act.
(2) Subject to the
control of the Commissioner, the Deputy Excise and Taxation Commissioner, in‑charge
of the Zone shall control all other officers subordinate to him and posted in
the districts and areas under his jurisdiction.
(3) Subject to the
control and direction of the Commissioner and Deputy Excise and Taxation
Commissioner in‑charge of the Zone, the Assistant Excise and Taxation
Commissioner or the Excise and Taxation Officer, in‑charge of a district
is charged with the duty of carrying out the provisions of the Act.
88. Delegation of routine duties
An
Assessing Authority may, by an order in writing, delegate or authorise
generally or in any particular case any person subordinate to and working under
it to exercise the powers conferred upon such authority under these rules
insofar as such powers relate to preparation and signing of receipts, notices
and challans under these rules.
Where
in these rules a period is prescribed for doing a certain act, the appropriate
Assessing Authority may, for special reasons to be recorded in writing, extend
that period from time to time.
90. Business owned by a person
under disability
A
trustee, a guardian or manager (whether appointed by a court or otherwise), or
the Court of Wards carrying on a business on behalf of an owner who is under
disability, shall be liable to perform all obligations imposed by the Act and
these rules in respect of such business to the same extent as the owner would
have been liable if he had not been under disability and had been carrying on
the business himself.
91. Business
forming part of an estate under the control of a court
The
Administrative General, the Official Trustee, and Executor to Administrator,
under the Indian Succession Act, 1925 or any Receiver, carrying on any business
forming part of an estate placed under his control by order of a court shall be
liable to perform all obligations imposed by the Act and these rules in respect
of such business to the same extent as if he were the owner of the business and
shall also be liable to pay any tax, penalty or interest under the Act and
these rules for the period during which he remained in control thereof.
92. Supply of copies of order of
assessment, appeal or revision
(1) A certified
copy of the assessment order along with a copy of the notice as prescribed in
rule 70 shall be supplied to the dealer by the appropriate Assessing Authority.
(2) Immediately on
passing an order in appeal or revision, its certified copy shall be supplied to
the appellant or applicant, as the case may be, by the authority concerned.
93. Conditions of incentives for
the unexpired period of sales tax incentives
For
the purposes of sub‑section (4) of section 62, the conditions of
exemption or deferment shall be the same as existing under the repealed Act at
the commencement of the Act.
94. Invoice to be issued by
units enjoying incentives
Notwithstanding
anything to the contrary contained in these rules an industrial unit which is
availing the facility of exemption or deferment for the unexpired period shall
issue a retail invoice and a tax invoice respectively in respect of the goods
sold by it.
The
industrial unit availing the facility of exemption from payment of tax or of
making deferred payment of tax shall be governed by the provisions of the Act
and these rules. The additional demand, if any created, under the Act or these
rules shall be paid as per the provisions of the Act and rules made there
under.