JAMMU AND KASHMIR VALUE ADDED TAX
(No.
III of 2005, dt. 9‑6‑2005)
In
exercise of the powers conferred by section 85 of the Jammu and Kashmir Value
Added Tax Act, 2005 (Act No. III of 2005), the Government hereby make the following
rules to carry out the purposes of the said Act, namely:
1. Short
title and commencement
(1) These rules
may be called the Jammu and Kashmir Value Added Tax Rules, 2005.
(2) They shall be
deemed to have come into force on the first day of April, 2005.
(1) In these
rules, unless the context otherwise requires:
(i) "Act"
means the Jammu and Kashmir Value Added Tax Act, 2005 and any reference to a
schedule to the Act includes reference to a Schedule as amended from time to
time;
(ii) "Agent"
means an authorized representative as defined in rule 87;
(iii) "Circle"
means the jurisdiction of the Assessing Authority determined by the
Commissioner under rule 3;
(iv) "Commercial
Taxes Officer" means the officer appointed by that designation by the
Government under sub‑section (2) of section 3;
(v) "Empowered
Authority" means the officer empowered to exercise powers under the Act;
(vi) "Form"
means a form appended to these Rules;
(vii) "Inspector"
means a Commercial Taxes Inspector appointed by the Competent Authority and
posted in the Department;
(viii) "Jurisdictional
Assessing Authority" means the Assessing Authority Incharge of a Local
Commercial Tax Circle in which the principal place of business of a dealer is
located;
(ix) "Month"
means a calendar month;
(x) "Quarter"
means a unit of three months of the year;
(xi) "Registering
Authority" means an officer who in his capacity as Deputy Commissioner
Commercial Taxes or Jurisdictional Assessing Authority issues a certificate of
registration to the dealer;
(xii) "Return
Period" means the period for which the returns are prescribed to be filed
by a dealer;
(xiii) "Section" means a section of the
Act;
(xiv) "State"
means the State of Jammu and Kashmir;
(xv) "Treasury"
means a treasury or sub‑treasury of the Government or any branch of the
Jammu and Kashmir Bank Ltd., or any Scheduled /Nationalized bank as maybe
notified by the Government from time to time;
(xvi) "Warehouse"
means any enclosure, building or a vessel in which a dealer keeps stock of
goods for sale or re‑sale.
(2) Words and
expressions used herein but not defined shall have the same meaning as assigned
to them in the Act.
3. Jurisdiction
of Assessing Authority
(a) The Government
may by notification in the Government Gazette create circle or circles in
respect of which the Assessing Authority/ authorities shall exercise
jurisdiction for the purposes of assessment and other functions under the Act.
(b) The Assessing
Authority Incharge of a circle in which the assessee has his place of business
or in case he has more than one place of business, the Assessing Authority
Incharge of the Circle in which his Head Office as specified in the certificate
of registration is located, shall have jurisdiction over such assessee:
PROVIDED
that if more than one Assessing Authorities have been posted in a circle or
same area has been allotted to more than one circle, the Commissioner shall
determine their respective jurisdiction either on the basis of area or persons
/ class of persons / dealers or in any other manner as he may consider
necessary:
PROVIDED
FURTHER that the Assessing Authority shall continue to hold jurisdiction unless
the place of business or the head office, as the case may be, is changed to
some other place falling in any other circle and necessary amendment thereof is
made in the certificate of registration on the application made by the
assessee.
(c) A dealer having
more than one place of business in the State shall nominate the principal place
of business as his head office in the application for registration provided
that if the dealer fails to make such nomination the Commissioner may nominate
his head office for the purpose of the Act and the Rules.
(d) Where a doubt
or dispute arises with regard to the jurisdiction, the Commissioner shall
determine it and his decision shall be final:
PROVIDED
that no person shall have the right to call in question the jurisdiction of
Assessing Authority over him:
(i) after
furnishing the return under sub‑section (1) or sub‑section (2) of
section 31 or completion of assessment whichever is earlier; or
(ii) after the
time for furnishing return under sub‑section (1) or sub‑section (2)
of section 31 has expired but no such return has been furnished; or
(iii) after the
expiry of the date fixed in the notice issued under sub‑section (1) of
section 42:
PROVIDED
FURTHER that in case of a change of place of business/head office, the proceedings
taken by the Assessing Authority shall not be invalid unless amendment
regarding such change as required by second proviso to sub‑rule (b) of
this rule is made.
(e) (i) If a
dealer has more than one place of business in the State and one or more of such
branches are located in a Division other than the one in which his head office
is located the Assessing Authority(ies) having jurisdiction over the area(s) in
which such branch(es) is/are located shall have the power to call for such
information as may be necessary for the purpose of the Act. (ii) The Assessing
Authority having jurisdiction over a dealer may authorize the Assessing
Authority having jurisdiction over the area in which a branch or branches of a
dealer is/are located to examine the account books and other documents relating
to such branch(es) and such other Assessing Authority shall send the report to
the Assessing Authority having jurisdiction over the Head office after
examining such account books and other documents.
(f) In calculating the period of limitation
under sections 41, 42 & 43, the time taken in determination of jurisdiction
shall be excluded.
Explanation: For
removal of any doubt, it is clarified that the Assessing Authority having
jurisdiction in respect of an assessee shall have the jurisdiction over all
places of his business and in respect of all the business carried on by him
within the State.
Without
prejudice to the provisions of section 5 of the, Act the Commissioner may
delegate any of his powers in writing except those of revision, determination
of jurisdiction and determination of issues, to any authority not below the
rank of an Assessing Authority. The Commissioner may not delegate the powers
vested in him to a departmental officer with doubtful integrity or against whom
any departmental inquiry has been ordered or against whom any case is pending
in any court of law.
5. Determination
of taxable turnover
(1) The taxable turnover
shall be determined by allowing the following deductions from the turnover:
(a) The aggregate
of the sale price received and receivable by the dealer in respect of sale of
any goods in the course of inter‑State trade and commerce and export out
of the territory of India and sales in the course of import into the territory
of India;
(b) The value of
all goods transferred or despatched outside the State otherwise than by way of
sale;
(c) All amounts
allowed as discount, provided that such discount is allowed in accordance with
the regular practice of the dealer or is in accordance with the terms of any
contract or agreement entered into a particular case and provided also that the
accounts depict that the purchaser has paid only the sum originally charged
less discount;
(d) All sums in
respect of goods sold which are declared tax‑free under section 54;
(e) All sums
collected by way of tax under the Act;
(f) All sums
received or receivable by way of interest on the unpaid amount payable in
respect of goods delivered on hire purchase or any system of payment by
instalments, where such interest is specified and charged for by the dealer
separately without including such amounts in the price of the goods delivered
and does not exceed thirty percent per annum on the amount remaining unpaid.
6. Computation
of input tax and output tax
(1) Input tax in
respect of a VAT dealer for a tax period is the aggregate of tax paid in
respect of goods purchased in the State from other VAT dealer(s) on tax
invoice(s) during the tax period, which shall be the aggregate of entries made
in column (8) in the Input Tax register prescribed in Form VAT‑48 in
respect of the said period.
(2) Output tax in
respect of a VAT dealer for a tax period shall be the aggregate of tax calculated
on the sale of taxable goods made by him in the State during the tax period. It
shall be represented by total of entries in column (8) of the Output Tax
Register prescribed in Form VAT‑49.
7. Method of calculation of
credit of input tax
To
claim the credit of input tax the dealer shall maintain a commodity‑wise
account of his purchases, production and sales of goods and co‑relate the
goods purchased with taxable sale within the State or sale in the course of
export outside the territory of India or inter‑State sale or goods sent
on stock or consignment transfer, and accordingly calculate the input tax
credit as provided for the determination of input tax credit under section 21
of the Act. In such a case amount of input tax credit will be the amount of tax
paid or payable on the purchase of goods, made from the registered dealers,
other than those who have opted for payment of tax under section 25, within the
State and whose original VAT invoice has been received in that tax period as
reduced by the amount of reverse tax credit and input tax, for which credit has
been availed earlier but such goods have subsequently been returned in that tax
period.
8. Input tax credit on closing
stock held on commencement of the Act
(1) Subject to the
conditions laid down in sub‑rule (2) and sub‑rule (3) of this rule
the Input Tax Credit in respect of closing stock on the date of the
commencement of the Act, shall be allowed to such registered dealers who
furnish the information called for by the Commissioner in this regard under
section 95.
(2) The Input Tax
Credit shall be available only in respect of the taxable goods other than the
capital goods purchased from registered dealers within the State on or after 01‑04‑2004
and still lying in stock on 01‑04‑2005. The Input Tax Credit shall
be available only after the end of the first quarter of the commencement of the
Act, subject to the condition that the dealer is able to prove to the
satisfaction of the Jurisdictional Assessing Authority through documentary
evidence that the said stock of goods has suffered tax. The Jurisdictional
Assessing Authority shall carry out the verification within a period of three
months after the last date of submission of details notified by the
Commissioner in this behalf.
(3) The set off
shall be given for the whole of the tax paid at a rate at which tax has been
paid under the Jammu and Kashmir General Sales Tax Act, 1962 or the applicable
rate of tax under the Act, whichever is less. The Input Tax Credit shall be
available over a period of six months i.e. in two quarters after an interval of
three months needed for verification.
9. Adjustment of Input Tax
Credit in relation to credit and debit notes
The
excess or less Input Tax Credit as provided under section 23 of the Act shall
be compensated by the dealer by adjusting the amount of tax credit allowed to
him in respect of the tax period subject to the condition:
(a) That all
amounts allowed to the purchasers in respect of the goods returned by them to
the dealer shall be deducted from the taxable turnover, provided that the goods
are returned within a period of three months from the date of delivery of the
goods and the accounts depict the date on which the goods were returned, the
date on which the refund was made and the amount of such refund together with
the details of credit notes issued as specified under sub‑section (1) of
section 26;
(b) That all
amounts recovered from the seller in respect of the goods returned to them by
the dealer, when the goods are taxable shall be deducted from the taxable
turnover, provided that the goods are returned within the period of three
months from the date of delivery of the goods and the accounts depict the date
on which the goods were returned, the date on which the refund was made and the
amount of such refund.
10. Credit notes and debit notes
(1) Where a
registered dealer has given a tax invoice in respect of sale of goods and
thereafter the goods or any part thereof are returned to the seller, if the
sale is cancelled or for any other reason, or the value of the sale is altered,
whether due to a discount or otherwise, he shall subject to the provisions of
section 26 give to the buying dealer a credit or debit note containing the
following details:
(a) The nature of
the document issued;
(b) A consecutive
serial number;
(c) The date of
issue of the document;
(d) The name,
address and registration number of the selling dealer;
(e) The name and
address of the buyer, together with the buyer's registration number, if
registered;
(f) The number and
date of the relevant tax invoice;
(g) The value of
the goods and the amount of the tax credited or debited to the buyer; and
(h) Signature of
the selling dealer.
(2) A credit or
debit note shall be issued in duplicate with the original marked
"original" delivered to the buyer and the copy retained by the
registered dealer.
(3) A registered
dealer shall not give more than one credit note or debit note in respect of the
same adjustment and may provide a duplicate, where the original of the debit
note or the credit note is lost or destroyed with the declaration that it is a
duplicate of such credit or debit note.
A
dealer opting to pay turnover tax under section 25 shall be entitled to avail
benefit of turnover tax subject to the following conditions and restrictions,
namely:
(a) He shall file returns in Form VAT ‑12;
(b) He shall
maintain due account of purchases and sales in the sale and purchase register;
(c) He shall not
collect any sum by way of tax on the sale of goods till the time his liability
to pay turnover tax exists;
(d) He shall not
have any goods in stock brought from outside the State on the date he opts to
pay turnover tax and shall not sell any goods brought from outside the State
after such date;
(e) He shall not
be a dealer who has claimed tax rebate on stock in hand under section 96 of the
Act as on the date of commencement of the Act;
(f) He shall not be a dealer who has
withdrawn his option to pay turnover tax;
(g) Has paid tax
under section 12 for a period of less than twelve months or he was not
registered under the Act during the preceding period of twelve months;
(h) He shall not
be a casual dealer or a dealer who is registered voluntarily under section 28.
REGISTRATION, AMENDMENT, CANCELLATION AND SECURITY
(a) Every dealer
other than a Casual Trader liable to be registered (including voluntary
registration) shall submit an application in Form VAT‑01 to the
jurisdictional Registering Authority. The application for registration by a
casual trader shall, however be, in Form VAT‑02;
(b) The
Registering Authority shall examine in detail each application submitted for
registration in order to satisfy itself as also to ensure that the application
contains all the requisite information and thereupon shall acknowledge the
receipt of application;
(c) After an
application of registration has been acknowledged by the Registering Authority
it shall cause an inspection of the business premises of the dealer to be
conducted and the verification of the contents of the application carried out
by the Inspector of the concerned Commercial Taxes Circle;
(d) The Inspector
shall submit his inspection and verification report within 7 days of the
application being marked by the Registering Authority, in his name;
(e) Immediately
after receiving the report under sub‑rule (d), the Registering Authority
shall make such other enquiry as it deems fit to satisfy itself as to the bona
fide intentions of the applicant dealer and the documents submitted by him for
the grant of registration;
(f) The
Registering Authority on being satisfied that the dealer is genuine and the
application is in order and complete in all respects, shall assign TIN in case
of a VAT dealer and a voluntary registration dealer, and a registration number
in case of other dealers and issue a certificate of registration in Form VAT‑03
to a VAT dealer and a Voluntary Registration Dealer, in Form VAT‑04 to a
Turnover Tax Dealer and in Form VAT‑05 to a Casual Trader and also
certified copies of such certificate for any additional place of business,
within 20 days from the date the applicant dealer makes the requisite
application to the Registering Authority in this behalf;
(g) The Registering
Authority may demand a security prescribed under Rule 27 before issuing a
certificate of registration;
(h) If the
Registering Authority is not satisfied that the particulars and details given
in the application are correct and complete, it shall, for reasons to be
recorded in writing after giving the dealer a reasonable opportunity of being
heard reject such an application;
(i) The documents
which shall accompany the application for registration in Form VAT‑01
shall be as may be notified by the Commissioner, Commercial Taxes Department
from time to time;
(j) Every
application for registration in Form VAT‑01 and Form VAT‑02 shall
be accompanied by a Treasury receipt of Rupees five hundred paid under the Head
0040 as registration fee;
(k) If the registered
dealer is a partnership firm or an association of persons it shall submit
further application in Form VAT‑01(A) to the Registering Authority
(1) If a
registered dealer has more than one place of business, he shall submit a
further application in Form VAT‑01(13) to the Registering Authority along
with Form VAT‑01, if the additional place of business exists at the time
of submission of an application for registration and in other cases within one
month from the opening of additional place of business;
(m) It shall be
mandatory on the part of every registered dealer to display the certificate of
registration in a prominent spot at his main place of business, and certified
copies shall accordingly be displayed at the additional place of business, if
any;
(n) Any registered
dealer who closes any of his additional places of business shall report such
closure, within one month of such closure and surrender the copy of certificate
of registration issued and certified copies of additional place(s) of business
to the Jurisdictional Registering Authority;
(o) Where a dealer
liable to get registered under Section 27 has failed to do so the
Jurisdictional Registering Authority shall proceed against the dealer under
Section 30.
13. Transitional
issues regarding registration
(1) Every dealer
registered under the Jammu and Kashmir General Sales Tax Act, 1962 shall be
deemed to be registered under the Act, upon making an application in Form VAT‑01
to the Jurisdictional Assessing Authority, and shall be deemed to be so till
the time a fresh registration is granted to it under the Act.
(2) Every dealer
registered under the Jammu and Kashmir General Sales Tax Act, 1962 shall make
such an application within three months of the appointed day without paying any
fee or security and the Jurisdictional Assessing Authority shall issue a fresh
registration to such dealer.
(3) In case a
dealer fails to make an application under sub‑rule (2) above a notice
shall be issued in Form VAT‑43 by the concerned Jurisdictional Assessing
Authority asking the dealer to give reasons why his registration may not be
cancelled.
(4) In case a
dealer fails to respond to the notice issued to him under sub‑rule (3) he
shall no more be deemed to be a registered dealer under the Act.
14. Conducting inquiry for
determining turnover of an un‑registered dealer
The
Jurisdictional Assessing Authority may conduct inquiry as he may consider
necessary for the purposes of determining the turnover for a tax period or a
year of an un‑registered dealer.
15. Estimation of turnover of an
un‑registered dealer
The
Jurisdictional Assessing Authority may proceed to estimate the turnover for a
tax period or a year for the purpose of registration either on the basis of
purchases or daily sales particulars or on the basis of stock value, whichever
he considers as more relevant.
16. Validity of registration
certificate
Every
certificate of registration other than the certificate of registration of a casual
trader issued under Rule 12 shall be valid for a period of five years from the
date of issue and, in case of dealers already registered under Jammu and
Kashmir General Sales Tax Act, 1962, the validity of 5 years shall commence
from the date a fresh registration is granted to them under Section 104.
However in case of a casual trader the certificate of registration shall be
valid only for the period as recorded in his certificate of registration.
17. Renewal of registration
certificate
(1) Within three
months from the date of expiry of certificate of registration an application
for its renewal shall be made to the Jurisdictional Registering Authority in
Form VAT‑06 along with a fee of Rs. 500/‑ deposited in the
Treasury.
(2) The
Jurisdictional Registering Authority, subject to the condition that the
quarterly returns for the preceding quarters have been filed and the tax due
thereon has been paid shall renew the certificate of registration within seven
days from the receipt of the application, if found in order, for a further
period of five years.
(3) In case
application for renewal is not in order, the same shall be returned to the
applicant communicating the reasons in writing.
18. Issue of duplicate copy of
registration certificate
Where
the certificate of registration issued to a dealer is lost, misplaced,
destroyed or defaced, he shall apply to the Jurisdictional Registering
Authority for issue of a duplicate certificate, on an application affixing
court fee stamps of Rs.10.00 and fees of Rs.200 deposited in the treasury. The
Jurisdictional Registering Authority thereupon shall issue a duplicate
certificate of registration.
19. Amendment in registration
certificate
(1) If a dealer to
whom a certificate of registration has been issued, changes the name, style,
nature or place of business or opens a new branch of business or effects any
other change in his business, he shall within thirty days of such change apply
to the Jurisdictional Registering Authority for amendment in the certificate of
registration.
(2) The
Jurisdictional Registering Authority, on receipt of such application, may,
after such enquiry, as it may deem necessary, within twenty days, amend the
certificate of registration.
A
register of dealers registered under the Act, for turnover tax and voluntary
registration shall be maintained in Form VAT‑07 and for casual traders in
Form VAT‑08.
21. Suspension of registration
The
authority who passes an order under sub‑section (7) of Section 27
suspending the registration of a dealer shall before doing so issue a notice in
Form VAT‑86 to the dealer stating therein the reasons for such an action.
The order suspending the registration certificate shall be in Form VAT‑87.
22. Restoration of registration
certificate
The order of restoration shall be in Form VAT‑88.
23. Cancellation of registration
(1) Every
registered dealer who either discontinues his business or sells his business
shall submit an application in writing together with a final return along with
his registration certificate to the Registering Authority to cancel the
registration and such an application shall be made within three months of such
an event.
(2) Where a
registered dealer carrying on business as an individual enters in a partnership,
he shall inform the Registering Authority in writing along with a final return
within 30 days of his entering into such partnership requesting for
cancellation of his registration and make an application for fresh registration
of the partnership.
(3) Where a
registered dealer dies, his legal heirs shall submit an application in writing
along with a final return, for the cancellation of registration within 30 days
from the date of his death.
24. Duties and obligations not
affected
The
duties and obligations imposed by the Act and Rules on any registered dealer
shall not be affected by the cancellation of his registration, to the extent
that they are necessary to recover the tax due and obtain any information for
which the dealer was responsible during the period his registration was in
force.
25. Communication regarding
cancellation
(1) The
communication regarding cancellation of registration shall be in Form VAT‑10.
(2) Every
registered dealer who requests for the cancellation of any registration granted
to him, shall surrender the certificate of registration along with certified
copies, if any, issued, to the jurisdictional Assessing Authority.
(3) A dealer
registered under Section 28 shall apply in Form VAT‑41 to the
Jurisdictional Assessing Authority for cancellation of his registration
certificate.
26. Penalty for non‑registration
Notice
directing payment of penalty imposed under sub‑section (1) of Section 30
shall be in Form VAT‑09. The penalty shall be payable in the manner as
prescribed for payment of any other sum due under the Act.
(1) The security
for registration may be furnished by the dealer in any of the following modes
(i) By Fixed
Deposit Receipt from a scheduled bank or nationalized bank pledged to the concerned
Registering Authority;
(ii) Cash Deposit
in the Treasury under the Head 0040 ‑ Sales Tax;
(iii) Bank
Guarantee from a scheduled or nationalized bank agreeing to pay to the
Government on demand the amount at any time during the currency of the certificate
of registration;
(iv) By furnishing
any other form of security as may be notified by the Commissioner.
(2)
The security to be demanded by the
Registering Authority shall be:
(a) equivalent to
2% of the estimated annual taxable turnover of the dealer and additional
security equivalent to 0.5% of the actual annual taxable turnover returned by
the dealer (after being registered) in respect of a dealer who applies for
registration as a VAT dealer, and
(b) equal to 1% of
the estimated gross annual turnover in respect of a dealer who applies for
registration as a turnover tax dealer or a voluntary registration dealer and
equal to 1% of the estimated taxable turnover of a casual trader:
PROVIDED
if a dealer in whose case security has been demanded fails to pay the security
so demanded within 15 days from the date of its demand the Registering
Authority shall consign the file to records. In case a dealer thereafter
chooses to register he shall do so by applying afresh:
PROVIDED
FURTHER that the security or additional security shall be refundable in the
following manner when reasons for its demand no longer exist:
(a) if the
security has been remitted by cash into the treasury it shall be refundable in
the same manner as prescribed for refund of tax or penalty under Section 50.
(b) if the
security is in any other prescribed mode, the Jurisdictional Assessing
Authority shall order its release.
(1) The tax period
for every registered dealer shall be a quarter.
(2) Every
registered dealer other than a casual trader shall submit a quarterly return
[Form VAT‑II by a VAT dealer or a voluntary registration dealer and Form
VAT‑12 by a dealer liable to turnover tax] containing particulars of
sales and purchases accompanied by proof of full payment of any tax due, to the
Jurisdictional Assessing Authority within one month from the expiry of each tax
period.
(3) Every dealer
other than a casual trader liable to pay tax under the Act shall also furnish
an annual return. Such return shall be filed in Form VAT II‑A by a VAT
dealer or a voluntary registration dealer, and in Form VAT‑12‑A by
a turnover tax dealer within 120 days from the expiry of that year. A trading
account shall accompany every such return. However in respect of a VAT dealer,
a list as prescribed under sub‑rule (7) of Rule 63 shall also be
furnished along with.
(4) Every
Department of the Government, statutory or local authority shall submit a
quarterly return as prescribed in sub‑rule (1) to the Jurisdictional
Assessing Authority;
(5) The tax
depicted in the return shall be due on the last day of the month at the end of
the relevant tax period.
(6) As long as any
dealer remains registered he shall submit such quarterly return whether or not
any tax is due for any tax period.
(7) Every dealer
shall file two copies of the prescribed return form one of which shall be
returned to the dealer duly signed, dated and stamped in the blank space
provided for the purpose on the left hand comer of the Return Forms, as
acknowledgement of receipt of the said Return Form. The other copy meant for
departmental use shall also similarly be signed, dated and stamped in the blank
space provided for acknowledgement.
(8) The Government
may notify any Bank as responsible for receipt of payment of tax or any other
amount due under the Act, subject to such conditions as may be specified.
29. (1) Where
any dealer submits a return after due date and also where a dealer submits a
revised return such return shall be
accompanied by the proof of payment of the interest due under Section 32.
(2) Every casual
trader shall furnish to the registering authority a quarterly return in Form
VAT‑13 along with proof of full payment of tax due within one month after
the expiry of the quarter,
(3) Where a casual
trader stops his occasional transactions during the course of a quarter he
shall submit to the Jurisdictional Assessing Authority a final quarterly return
in Form VAT‑13 alongwith the proof of full payment of the tax due within
one month of the completion of last transaction.
(4) The Assessing
Authority shall, after examination of the return furnished to it by the casual
trader and the accounts maintained by him including the sale invoices issued,
assess him to tax inunediately after receiving the return and after adjusting
any tax due from him, refund the balance amount of security to him as
prescribed in Rule 54, but where any amount is found due from him, after
adjustment of security, he shall pay the same for which a demand notice shall
be issued in accordance with the provisions of the Act.
30. Notice required
to be served as mentioned in sub‑section (2) of Section 31 shall be in
Form VAT‑14.
31. Notice required
to be served as mentioned in sub section (2) of Section 35 shall be in Form VAT‑47.
Every
registered dealer other than a Casual Trader who has filed a return and paid
the tax due thereon within the prescribed time, shall, subject to the
provisions of Section 35, be deemed to have been assessed on the basis of such
return, for the period to which it relates.
(1) For the
purpose of selection of dealers for tax audit under Section 36, the
Commissioner shall seek a report from the Jurisdictional Assessing Authority
regarding all such dealers where:
(a) the quantum of
sales are not commensurate with the quantum of purchases and the stock held in
trade by the dealer;
(b) there is
substantial increase or decrease in taxable turnover of sales in any tax period
as compared to previous tax period;
(c) nil returns
are being received in case of dealers who hitherto have been returning taxable
sales; and
(2) Where the
Commissioner on the basis of information available with him as per sub‑rule
(1) above or has otherwise reasons to believe that any dealer is trying to
evade liability to tax under the Act and anything necessary for the purpose of
investigation into his liability can be found by way of tax audit may direct
any Tax Officer to undertake tax audit of records, stock in trade and the
related documents of such dealer:
PROVIDED
that the authority so directed shall give a reasonable notice in writing in
Form VAT‑16 to the dealer fixing the date, time and place for conducting
tax audit:
PROVIDED
FURTHER that strict regard shall be had to the convenience of the dealer, when
such Tax Audit is conducted.
(3) The report of
tax audit shall be submitted to the Commissioner within 30 days.
Subject
to the provisions contained in Section 39 of the Act the following categories
of cases may be taken up for Audit assessment
(i) Cases where gross turnover exceeds
twenty lakh rupees in a year;
(ii) Cases where claim of input tax credit
exceeds two lakh rupees in a year;
(iii) Cases where
amount of refund exceeds one lakh rupees in a year;
(iv) Cases where
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 or stock transfers /consignment
sales exceeds ten lakh rupees in a year;
(v) Cases where
there is a decrease in gross turnover compared to the previous year;
(vi) Cases where
payment of tax is lesser compared to the previous year;
(vii) Cases where claim
of sales, purchases or consignment of goods does not match with the accounts of
other parties to the transaction;
(viii) Cases in
which the ratio between purchases and sales or between input tax and output tax
or between stocks and sales is not commensurate or is way out of the general
trend of the trade or industry;
(ix) Cases based on definite intelligence
about evasion of tax; and
(x) Cases of any particular trade which the
Commissioner may select.
35. The
Commissioner or the Assessing authority or any other Tax Officer as the case
may be shall, in each case, selected for audit assessment under Section 39
serve on the dealer a notice in Form VAT‑17
(a) 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
produce in support thereof; and
(b) stating the
period in respect of which assessment is proposed and he shall fix a date
ordinarily not less than 20 days after the issuance of the notice for producing
such accounts and documents and for considering any objections which the dealer
may prefer.
36. Notice for assessment of an
unregistered dealer
Notice
for assessment of an unregistered dealer shall be in Form VAT 18.
37. Notice for escaped
assessment/re‑assessment
Notice
as required by sub‑section (1) of Section 42 shall be in Form VAT‑19.
38. Register
of cases fixed for hearing
Every
Assessing Authority shall maintain a register in Form VAT‑20 recording therein
the particulars of cases fixed for hearing.
(1) The notice of
demand issued under the provisions of the Act shall be in Form VAT‑21
which shall be accompanied by the challan in Form VAT‑22 duly filled in
and signed by the Assessing Authority.
(2) The tax
payable in respect of a quarter shall be paid under a challan in Form VAT‑15
duly filled in and signed by the dealer himself.
(3) Any other sum
payable under the Act or these Rules shall also be paid in challan Form VAT‑15.
(4) The challan
shall be filled up in quadruplicate. The Treasury Officer shall certify the
receipt of money on the foils of challan. The first foil shall be retained by
Treasury, the second foil shall be sent to the Assessing Authority in the
manner indicated in sub‑rule (6) of this Rule and the third foil
(including fourth foil in case of Form VAT‑15) shall be delivered to the
payer.
(5) An assessee
making payment by means of crossed‑cheque or crossed bank draft, may
deposit it in the office of the concerned Deputy Commissioner Commercial Taxes
of the Division along with the relevant challan in Form VAT‑22 duly
filled in and signed by the Assessing Authority or in Form VAT‑15 duly
filled in and signed by the assessee himself. The Deputy Commissioner
Commercial Taxes of the Division shall issue a provisional receipt in Form '
VAT‑23 and send the cheque/bank draft along with the challan to the
treasury for collection. The cost of realization of the amount of cheque or
bank draft shall be payable by the assessee and the date of encashment of the
cheque or the bank draft shall be the date of collection.
(6) The Treasury
Officer shall send to the Deputy Commissioner Commercial Taxes of the Division
a statement in Form VAT‑24 within seven days from the last date of each
month along with counter foils of challans meant for the Assessing Authorities.
(7) On receipt of
the statement in Form VAT‑24, the counter foils meant for the assessee
shall be delivered to them. The provisional receipt issued earlier to the
assessee shall be returned by him and cancelled under the signatures of the
Deputy Commissioner Commercial Taxes or an Assessing Authority duly authorized
by him in this behalf. The section officer of the office of the Deputy
Commissioner Commercial Taxes shall enter the challan in the daily collection
register maintained in Form VAT‑25 and at the end of the entries relating
to the month make out a statement with a certificate in the following Form
signed by him and countersigned by the Deputy Commissioner Commercial Taxes
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A. Receipt for the Division |
On challan in Form VAT-15 |
On challan in Form VAT-22 |
Total |
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(i) Receipt at the end of
the preceding month |
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(ii) Receipts during the
month |
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(iii) Receipts at the end of
the month |
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B. Circle wise receipts |
Receipts at the end of preceding month |
Receipts during the month |
Receipts at the end of the month |
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2 |
3 |
4 |
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Certified
that the entries made above (from serial No.___ to serial No.___) on the basis
of statements in Form VAT‑24 and supported by the counter foils of the
challan received from treasuries are correct and complete.
(8) The Deputy Commissioner
Commercial Taxes shall forward to each Assessing Authority a statement signed
by him in Form VAT‑24 along with counter foils of challans pertaining to
his Circle during the second week of the month. The Inspector posted in the
Circle shall enter the challans in the daily collection registers maintained in
Form VAT‑25 and make out a statement at the end of entries relating to
the month and also append a certificate signed by him in the following Form
which shall be countersigned by the Assessing Authority:
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A. Receipt for the Division |
On challan in Form VAT-15 |
On challan in Form VAT-22 |
Total |
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1 |
2 |
3 |
4 |
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(i) Receipt at the end of
the preceding month |
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(ii) Receipts during the
month |
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(iii) Receipts at the end
of the month |
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Certified that the above entries made from S.No.____ to
S.No._____ and the statements made out on the basis of Form VAT‑24
and counter foils of challans; received from the office of Deputy Commissioner
Commercial Taxes are correct and complete.
(9) After the
entries are made in the daily collection register the counter foils of challans
shall be delivered by the Inspector to the concerned record keepers against
proper receipt. The record keeper shall place the counter foils of relevant
assessment files with an entry in the order sheet in following form and duly
signed by him:
"Counterfoil of
challan dated __________ showing payment of Rs _______ on (date)
_____________ for the quarter
ending on _________ is placed in file."
For this purpose a stamp
may be used for the sake of convenience.
40. Firm or association of
persons jointly and severally liable to payment
In
case the dealer is a Firm or association of persons or any other body of
individuals, the partners, members or individuals thereof as the case may be,
shall be jointly and severally liable to payment of tax, penalty, interest or
any other sum payable under the Act.
41. Maintenance of demand and
collection register
Every
Assessing Authority shall maintain two demand and collection registers in Form
VAT‑26 and Form VAT‑27 or in any other forms and with such
modifications as may be found necessary by the Commissioner from time to time.
42. Certificate for recovery of
tax as arrears of Land Revenue
(1) Where a dealer
or any other person is in default or is deemed to be in default in making a
payment of tax or any other amount due under the Act, the authority concerned
shall forward a certificate under Section 44 in Form VAT‑28 to the
Collector. A copy thereof shall be forwarded to the assessee and the duplicate
copy placed on the assessment record.
(2) The Collector
on receipt of the certificate shall enter the details in the regist6r of certificates
as maintained in Form VAT‑29.
43. The
Collector on receipt of the certificate in Form VAT‑28 shall proceed to
recover from such defaulter the amount specified therein in the manner
prescribed hereinafter.
44. When
a certificate has been received by the Collector he shall cause to be served
upon the defaulter a notice in Form VAT‑30 requiring the defaulter to pay
the amount specified in the certificate forthwith in the case where the amount
has become due on assessment under Section 38 and in other cases within 15 days
from the date of service of notice.
45. The
certificate shall not be executed until the period of 15 days has elapsed since
the date of the service of notice, other than where the amount, which has become
due is an assessment made under Section 38.
46. If
the Collector concerned is not able to effect recovery because the defaulter
does not reside or carry on business or has no property in the said District,
he may forward a certificate to the Collector of the District where the said
defaulter resides or carries on business or owns property, for further
proceedings.
47. There shall
be recoverable in the proceedings in execution of every certificate:
(1) Interest specified in sub‑section
(4) of Section 51 and
(2)
all charges incurred in respect of:
(a) the service of
notice on dealer to pay the arrears, warrants and other processes and
(b) all other
proceedings taken for realizing the arrears.
48. If
in consequence of an order passed by any authority under the Act or a Court
after the issue of certificate, there is a variation by way of reduction or
enhancement in the amount as specified in the certificate, the Assessing
Authority shall immediately after passing such order or receipt of such order as
the case may be amend it and send necessary intimation to the Collector and
endorse a copy thereof to the assessee.
49. The
Collector shall issue a provisional receipt in Form VAT‑23 under his
signature to the assessee who deposits in his office any amount in cash or by
crossed cheque/bank draft. The amount so deposited shall be entered daily in
the daily collection register maintained in Form VAT‑25 which shall be
closed and cash balance struck at the close of the day. The cash receipts and
cheques/bank drafts collected during the day shall be deposited on the next
following day in the treasury on the challan in Form VAT‑15 or Form VAT‑22
as the case may be. In respect of payment against each certificate a separate
challan shall be used. The counter foils of the receipted challan meant for the
assessee shall be obtained from the treasury and delivered to him. The
provisional receipt in Form VAT‑23 issued to the assessee earlier shall
be returned by him and cancelled by the Collector under his signature.
50. The
Collector shall within one week from the last day of each month prepare a
statement in Form VAT‑31 and send it to the concerned Assessing Authority
who shall verify the credits from the counter foils of challan received from
the treasury through the Deputy Commissioner Commercial Taxes.
51. After
the recovery of demand as specified in the certificate and the interest due
upto the date of collection and recovery charges, if any, the Collector shall
cancel the certificate and send it back to the Assessing Authority for record
on the file of the assessee.
Explanation:
(i) If the demand which has been referred for collection to the
Collector is enhanced in consequence of any subsequent order a fresh
certificate shall be issued in respect of such additional demand.
(ii) Collector
includes Deputy Commissioner Commercial Taxes vested with the powers of
Collector under the Jammu & Kashmir Land Revenue Act, Samvat 1996 or any
other officer to whom such powers may be vested for the purpose of recovery of
demand payable under the Act and also includes an Assistant Collector.
52. Application for
stay/extension to the date of payment of demand
The
application for stay of recovery of amount of tax or any other amount demanded
under the Act or permission to pay such amount in instalments or extension of
date for payment of such demand shall be in Form VAT‑32.
53. The
intimation under sub‑ section (10) of Section 44 shall be in Form VAT ‑33
and the notice under sub‑section (1) of Section 45 shall be in Form VAT‑34.
54. Refund
(1) In cases where
refund is due to a dealer as per Section 22 or Section 29 or Section 50 or
Section 53 or Section 55 the Assessing Authority shall issue a refund voucher
in Form VAT‑35. It shall be payable at the treasury to which it is
addressed:
PROVIDED
that if the dealer desires payment by adjustment towards any amount
subsequently payable by him, he may exercise option in writing before the
issuance of notice of demand or revised demand as the case may be. The Assessing
Authority shall issue refund adjustment order in Form VAT‑36 authorizing
the dealer to deduct the sum refundable from amount payable in respect of next
return period following the sanction of refund and the dealer shall attach the
said order with the next return to be furnished by him.
(2) The Assessing
Authority shall soon after the issue of the refund voucher issue an advice in
Form VAT‑37 to the Treasury Officer concerned, containing therein the
name and address of the refundee, the amount of refund, date of issue and
serial No. of refund voucher.
(3) When the
Assessing Authority commences the use of a fresh refund voucher book he shall
intimate to the Treasury Officer(s) of his District the serial number of the
book and the serial Number of the vouchers contained in it.
(4) The refund
shall be payable within a period of 90 days from the date it is granted. If the
refundee fails to encash it within the aforesaid period, he shall return it to
the Assessing Authority who shall extend the date of its validity for a further
period of 30 days after being satisfied that the refund voucher has not been
encashed. He shall also send intimation to this effect to the concerned
Treasury Officer.
(5) If the refund
voucher has been lost or damaged before encashment the Assessing Authority
shall after being satisfied with the contention of the refundee obtain from him
an indemnity bond in Form VAT‑38 and issue a fresh refund voucher and
also send information to this effect to the concerned Treasury Officer provided
that the date of issue of original refund voucher shall be the date on which
refund is granted.
(6) The authority
issuing the refund order in Form VAT‑35 shall forward his specimen
signatures duly attested by the next higher authority to the treasury to whom
the refund vouchers are addressed for encashment.
55. Prior approval of the
Commissioner for refund
(1) The refund
voucher except in the case referred to in sub‑ rule (2) of this rule
shall ordinarily be issued along with the notice of demand if the refund is due
in pursuance of the order of assessment, re‑assessment or rectification
made by the Assessing Authority or within 15 days from the date of receipt of
the order passed under Section 72, Section 73 or Section 74 or an order of the
Court.
(2) If the amount
of refund except the refund due in pursuance of an order under Section 72,
Section 73 or Section 74 or an order of the Court is Rs. 10,000/‑ or more
the Assessing Authority shall obtain the prior approval of the Commissioner
before it is granted. The proposal for obtaining the approval alongwith the
relevant records shall ordinarily be submitted to the Commissioner within ten
days of the issue of notice of demand or the receipt of the order of a Court.
(3) The
Commissioner may delegate the powers under sub‑rule (2) of this rule to
the Dy. Commissioner Commercial Taxes of the Division for a period specified by
him.
56. Recovery of the
sum payable out of the refund due to the assessee
If
an amount of tax or any other sum is payable by an assessee who is entitled to
refund, the Assessing Authority may instead of issuing refund voucher to the
assessee, pass an order in Form VAT‑39 directing the recovery of the sum
payable out of the refund due to such assessee and send the refund voucher to
the treasury along with a challan for deposit under the appropriate Head of
Account. The receipted foil of the challan meant for the assessee shall be
delivered to him along with a copy of the order of adjustment.
The
Assessing Authority shall enter in a register in Form VAT‑40 particulars
of all applications for refund and of the orders passed thereon. The entries
relating to the encashment of refunds issued in a month shall be got verified
from the Treasury during the following month and a certificate of verification
shall be appended to it by the Treasury Officer.
(1) The
Jurisdictional Assessing Authority shall reimburse the amount of tax on an
application made in Form VAT‑40‑A by the agencies or persons
referred to in Section 53, who shall prove their identity and bonafides through
documentary evidence before such an authority.
(2) Every
application made under sub‑rule (1) shall be accompanied by the invoices
in original depicting the amount for which the goods have been purchased as
also the amount of tax paid in respect of such purchases.
(3) The
Jurisdictional Assessing Authority on receipt of the application and the
invoice/s shall verify the contents and on being satisfied that the claim is in
order issue a refund voucher in Form VAT ‑ 35.
(4) The agencies
or persons seeking reimbursement shall prefer their claim before the concerned
Jurisdictional Assessing Authority within 90 days of effecting the purchase.
(5) The concerned
Jurisdictional Assessing Authority shall within 30 days of the receipt of the
claim of reimbursement issue the refund to the claimant and if the claimant so
desires the concerned Jurisdictional Assessing Authority shall issue the refund
voucher in the name of the treasury which shall be nearest to where the
claimant has its office /residence as the case may be.
(6) In case there
is a delay on the part of the Department to grant the refund within the time
prescribed, in sub‑ rule (5), the agencies and the persons referred to in
Section 53 shall, on an application being made in this behalf to the concerned
Jurisdictional Assessing Authority be entitled to in addition to the refund, a
simple interest @ 18% p.a. from the date the refund becomes due to the date the
refund is made.
59. Refund in case of zero‑rated
sales
A
registered dealer entitled to refund under sub‑section (3) of Section 55
of the J&K Value Added Tax Act, 2005 shall make an application for grant of
refund along with interest to the concerned Jurisdictional Assessing Authority
in Form VAT ‑40‑B.
TAX CLEARANCE CERTIFICATE FOR SUPPLY OF TAXABLE GOODS
(a) a Department
of the Government or Central Government or any Govt. of a State or Union
Territory;
(b) a local
authority;
(c) a Corporation
established by or under Central or State Act;
(d) a Co‑operative Society; or
(e) any Board
constituted by or under Central or State Act, who entertains a tender/contract
for supply of taxable goods shall before doing so seek from the intending
supplier a tax clearance certificate issued by the Jurisdictional Assessing
Authority. The intending supplier shall make an application for grant of Tax
Clearance Certificate to the Jurisdictional Assessing Authority in Form VAT‑45.
61. Clearance certificate for
supply contractors
The
Assessing Authority after consulting the records and making such inquiry as it
may consider necessary shall, issue a certificate in Form VAT‑46.
62. Nature of accounts to be
maintained
(1) Every registered
dealer and every person liable to be registered under the Act shall keep and
maintain a true and correct account of his daily transactions showing the goods
produced, manufactured, bought and sold by him and the value thereof separately
with invoices and bills.
(2) Every such
dealer or person, shall keep separate account of every purchase and sale made
in the State, in the course of inter‑State trade or commerce, in the
course of import into India and in the course of export out of India.
(3) Every dealer
shall maintain account of purchases and sales made in the State in respect of
different classes of goods liable to tax at different rates of tax separately.
He shall maintain:
(a) an Input Tax
Register in Form VAT‑48 recording therein in chronological order all
purchases made.
(b) an Output Tax
Register in Form VAT‑49 recording therein in chronological order all
sales made.
(c) details of
credit and debit notes issued during any period.
(4) Every such dealer
or person shall keep current books of accounts at the place or places of
business entered in his certificate of registration and every purchase and sale
must be brought to account as soon as the purchase or sale is made.
Explanation: For
the purpose of this sub‑rule current books of accounts shall include
Computer Hardware and Software used in connection with business activities of
the dealer or person.
(5) The registers,
accounts and documents maintained shall be sequentially numbered and where the
registers and documents are maintained by means of a Computer or any other
similar mechanical devise, the dealer shall maintain copies in paper of such
registers and other documents printed on a monthly basis.
(6) Any entry in
such registers, accounts and documents shall not be erased, effaced or
overwritten and all incorrect entries shall be scored out under attestation and
correct entry recorded and where the registers, account and documents are
maintained by means of a Computer or any other similar mechanical devise, the
dealer shall also maintain a record of correction or change of any entry.
(7) Every
commission agent broker, del‑credere agent, auctioneer or any other
mercantile agent doing business as a dealer, shall maintain following accounts
showing:
(a) particulars of
authorizations received by him to purchase or sell goods on behalf of each
principal separately,
(b) particulars of
goods purchased or if goods received for sale on behalf of each principal each
day,
(c) details of
purchases or sales effected on behalf of each principal each day, and
(d) details of
accounts furnished to each principal each day.
(8) Every
wholesale dealer, importer, exporter and manufacturer shall maintain monthly
stock account in respect of commodities dealt with by him, and such stock
account shall contain particulars of purchases or receipts, sales, deliveries
and balance of stock.
(9) Every
manufacturer of goods shall maintain monthly production of accounts showing
quantitative details of the various raw materials used in the manufacture and
the quantitative details of the goods so manufactured.
(10) Every dealer or
person who is required to maintain stock accounts shall maintain subsidiary
accounts for each godown for keeping the stocks.
(11) Every dealer or
person shall also maintain annual accounts including trading, profit and loss
account and balance sheet.
(12) Every dealer or
person required to keep or maintain books of accounts or other record including
tax invoices relating to his purchases and sales shall retain them until the
expiration of eight years after the end of the year to which they relate.
(1) A VAT invoice
shall be issued by a VAT dealer when making sale of goods in the State to
another VAT dealer for resale thereof or for use in manufacture or processing
of goods for sale. A retail invoice shall be issued by a VAT dealer or a casual
trader when making sale of goods in the State to Non‑VAT dealers, un‑registered
dealers and consumers.
(2) The VAT
invoice shall be in Form VAT‑50 and the retail invoice shall be in Form
VAT‑51.
(3) A retail
invoice shall be in duplicate. The original shall be given to the purchaser and
the duplicate (carbon copy) shall be kept for record.
(4) A VAT invoice shall
be in triplicate. The original shall be given to the purchaser, the duplicate
to the transporter and the triplicate shall be kept for record. Duplicate and
triplicate shall be carbon copies of the original. Each invoice shall be
machine numbered in an ascending order. Each copy shall bear the pre‑printed
purpose viz. "ORIGINAL Purchaser" copy, "DUPLICATE'‑Transporter's
copy, TRIPLICATE ‑Office copy.
(5) The VAT
invoice shall contain the following particulars on the original as well as on
all the copies thereof:
(a) the word
"VAT INVOICE" in bold letters at the top;
(b) the name,
address and TIN of the selling dealer;
(c) the name,
address and TIN of the purchasing dealer;
(d) VAT invoice
book number, an individual serialized number and the date of issue;
(e) full
description of the goods;
(f) the quantity
or number, as the case may be, of the goods;
(g) the value of
goods sold;
(h) the rate and
amount of tax charged thereon indicated separately;
(i) signature of
the selling dealer or his declared business manager;
(j) The name and
address of the Printer who has printed the tax invoice;
(6) Only an
original copy of VAT invoice shall be valid to set up a claim of input tax
credit. The original copy shall bear the words "Valid for input tax
credit" on it. ,
(7) Every VAT
dealer shall furnish to the Jurisdictional Assessing Authority along with the
annual return and trading account, the list of VAT invoice books used during
the year mentioning therein the total number of VAT invoices issued out of each
VAT invoice book so used.
64. Manner in which audit of
accounts referred to in Section 60 shall be conducted
(1) A dealer whose
gross turnover in a year exceeds the limit specified in Section 60, shall get
the accounts maintained by him for that year audited by a Chartered Accountant/
Cost and Works Accountant and shall furnish to the Assessing Authority a
certificate of such audit in Form VAT‑52 and a statement of accounts in
Form VAT‑53 thereto duly signed by such Chartered Accountant/Cost and
Works Accountant.
(2) The Chartered
Accountant/ Cost and Works Accountant auditing the accounts shall express his
opinion in explanatory note to be annexed to the statement, on points to which
he does riot agree. In respect of others, he should certify that as per his
opinion and according to information given to him by the dealer, the
particulars contained in Trading/ Manufacturing and profit and loss account and
Balance Sheet are true and correct.
(3) Notice under
sub‑section (3) of Section 60 shall be in Form VAT ‑ 54.
65. Declaration of Business
Manager
(1) Every dealer
shall declare the name of his business manager in Form VAT‑01‑(C)
at the time of filing of application for registration.
(2) Such
declaration shall be signed in the case of
(a) Hindu undivided
Family, by the karta.
(b) Club by all
members of its governing body.
(c) An association
by all members of its governing body.
(d) Society, by
all members of its governing body.
(e) Firm by all
its partners.
(f) Company, by
its managing director and shall be accompanied by a certified copy of
resolution passed by Board of Directors in this behalf.
In
other cases, by the guardian or trustee or other person, carrying on business
on behalf of another person and also by the person on whose behalf the business
is carried on, if not under disability.
(3) The Form VAT‑01
(C) shall be accompanied by two copies of recent passport size photographs and
two specimen signatures duly certified by the person signing the declaration
form.
(4) In case of a change
of business manager the dealer shall inform the Jurisdictional Assessing
Authority concerned within 15 days from the date of such change and shall file
a fresh declaration.
(5) All acts done
by the business manager for purposes of the Act and Rules shall be deemed to
have been done by the dealer and the dealer shall be responsible for all such
acts done by his business manager.
Unless
any officer appointed under Section 3 but not below the rank of an Assessing
Authority in his discretion deems it necessary to make a surprise visit, he
shall as far as possible have regard to the convenience of the dealer.
Ordinarily he shall make such inspection at the premises of the dealer and he
shall not require the dealer to produce his accounts, registers or documents at
his office except for urgent reasons and in the public interest:
PROVIDED
that an Inspector may also be authorized in writing by the Assessing Authority
or any other higher authority to exercise the powers under this rule.
67. Inspection under sub‑sections
(3) and (6) of Section 66
(1) The Empowered
authority or an officer authorized by the Commissioner under sub‑sections
(3) and (6) of Section 66 as the case may be, may do any or all of the
following acts, namely:
(i) to enter the
said building or place with such assistance of police officers as may be
required, to search the same and to place identification marks on such books of
accounts or other documents found therein, as in his opinion, will be relevant
to or useful for any proceedings under the Act and to make a list of such books
or documents with particulars of the identification marks thereon;
(ii) to examine
such books or documents and to make copies of or extracts from such books or
documents;
(iii) to take
possession of and seize any such
books or documents under sub‑sections (3) and (4) of Section 66 and to
make a note and/or inventory of any other article or thing found in the course
of such search which, in his opinion will be useful for or relevant to any
proceedings under the Act.
(2) Whenever any
building or place to be searched is closed, any person residing in or being
incharge of such building or place shall, on demand by the Empowered authority
or the authorized officer as the case may be, allow him free ingress thereto
and afford all reasonable facilities for search therein.
(3) If ingress
into such building or place cannot be so obtained it shall be lawful for the
Empowered Authority or the authorized officer as the case may be, executing the
Authority, with such assistance of a police officer as will be required to
enter such building or place and search therein
and in order to effect an entrance into such building or place to break
open any outer or inner door or window of any building or place, whether that
of the person to be searched or of any other person to be searched or of any
other person if after notification of his authority and purpose and demand of
admittance duly made, he cannot otherwise obtain an admittance.
(4) Where any
person in or about such building or place is reasonably suspected of concealing
about his person any articles for which search is being made, such person may
also be searched by the Empowered Authority or the authorized officer as the
case may be, with such assistance, as he may consider necessary. If such person
is a woman, the search shall be made by any other woman with strict regard to
decency.
(5) Before making
a search the Empowered Authority or the Authorized Officer as the case may be,
about to make the search shall, call upon two respectable inhabitants of the
locality in which the building or place to be searched is situated to attend
and witness the search and may issue an order in writing to them or any of them
so to do.
(6) The search
shall be made in presence of the witnesses aforesaid and a list of all things
seized in the course of such search and of the places in which they were
respectively found shall be prepared by the Empowered Authority or the
Authorized Officer as the case may be and signed by such witnesses.
(7) The occupant
of the building or place searched or some person on his behalf shall be
permitted to attend during the search and copy of the list prepared under the
preceding clause shall be delivered to such occupant or person. A copy shall
also be forwarded to the Commissioner.
(8) When any person is searched, a list of all
things taken possession of shall be prepared and copy thereof shall be
delivered to such person. A copy shall also be forwarded to the
Commissioner.
(9) If the
Empowered Authority or the Authorized Officer as the case may be, seizesany books of accounts /registers
or documents under section 66, he shall forthwith grant a receipt for the same
and shall return them under proper receipt to the dealer or to the person from
whose custody they were seized after completing proceedings under the said
section. The proceedings shall ordinarily be completed within a period of 90
days from the date of seizure. The Empowered Authority or the Authorized
Officer as the case may be, may take copies or extracts of the seized documents
as may be considered necessary. The officer may before returning the books of
accounts etc. affix his signatures and his official seal at one or more places
thereon and in such case the dealer or the aforesaid person will be required to
mention in the receipt given by him the number of places where the signatures
and the seal of the officer have been affixed on such books of accounts.
(10) Notwithstanding
anything contained in sub‑rule (9), the authority or the officer who
seized any account books, registers or other documents may for reasons to be
recorded in writing, with the prior approval of the Commissioner, retain such
account books, registers or documents for a further period not extending beyond
30 days from the date of completion of all the proceedings under the Act.
(11) In all searches
under these rules if any building or place is an apartment in actual occupancy
of a woman who according to custom does not appear in public the authority
making the search shall before entering such apartment give notice to such
woman that she is at liberty to withdraw and shall afford her every reasonable
facility for withdrawing and may then break open the apartment and enter it.
(12) If the
Empowered Authority or any officer authorized by the Commissioner as the case
may be under sub‑section (6) of section 66 finds any goods, the sale of
which, is liable to tax and which are found in any office, shop, godown,
warehouse, vehicle or in any other place of business or in any building or
place of the dealer but not accounted for by the dealer in his accounts,
registers or other documents maintained in the course of his business, he may
seize such goods and prepare a list of all such goods seized under this sub‑rule
and get it signed by two respectable witnesses:
PROVIDED
the goods so seized shall be kept under official custody or handed over to any person
for the safe custody till orders for their release are issued by the Empowered
Authority or the Authorized Officer as the case may be. The goods shall be
handed over to such person after obtaining declaration on Form VAT‑55 in
presence of two respectable witnesses who shall sign such declaration form.
(13) Soon after the
seizure of the goods, the Empowered Authority or Authorized Officer as the case
may be, may levy penalty under sub‑section (6) of Section 66 of the Act
provided that before passing the order, a reasonable opportunity of being heard
is given to the dealer by issuing a notice in Form VAT‑56. The goods
shall be released after passing orders subject to payment of penalty imposed,
if any. And in case the penalty demanded is not paid within the period under
rules, it shall be put to auction and the sale proceeds of the goods shall be
paid to the owner of the goods after deducting the amount of such penalty
besides other expenses incurred on unloading, handling and auctioning. The
excess amount shall be refunded to the owner of the goods on an application
made in Form VAT‑57 within a period not exceeding 90 days from the date
of auction. In case no claim of ownership is made within the said period the
amount shall be forfeited to the Government. No interest shall accrue on such
amount.
68. Establishment of Check‑posts
and inspection of goods thereat
(a) When a Check‑post
is set up on a thoroughfare under Section 67 a barrier may be erected across
such thoroughfare to enable vehicles or conveyance being intercepted, detained
and searched.
(b) For the
purpose of sub‑section (2) of section 67 the value of goods shall be
rupees five thousand.
(c) The waybill,
delivery note, certificate of ownership and declaration referred to in section
67 shall be in Form VAT‑58, Form VAT‑59, Form VAT‑60 and Form
VAT‑61 respectively.
(d) When the
officer in‑charge of the notified area/Check‑post or any other
officer not below the rank of Sub‑Inspector of Commercial Taxes
Department is not present on spot, the guard on duty may detain the vehicle or
conveyance for a period not exceeding half an hour in order to enable the
officer in‑charge to arrive and take action as required by section 67.
(e) Every
transporter, clearing and forwarding agency shall in respect of the goods, the
sale whereof is taxable under the Act, maintain correct and complete records of
such goods transported, delivered or received for transport consisting of
receipt and delivery register (inward) in Form VAT‑62 goods booked and
despatched (outward) register in Form VAT‑63 transport receipts and other
records. These records shall be preserved for a period of nine years.
(f) No transport
agency or forwarding or clearing agency or any other carrier of goods shall
(i) accept for
booking any consignment of goods the sale whereof is liable to tax in the State
unless the consignment is covered by a bill of sale or certificate of
ownership;
(ii) release any
consignment of goods the sale whereof is liable to tax in the State unless the
consignee being:
i. a dealer, furnishes a delivery note;
and
ii. any other
person furnishes a declaration duly filled in by the consignee or his
authorized agent.
(g) Forms of
waybill serially numbered in consecutive order shall be printed by the
transporter or forwarding agency or any other carrier of goods. The last serial
No. shall be 1,00,000 where after a fresh series of waybill shall be used and
intimation thereof given to the Dy. Commissioner Commercial Taxes or any other
officer authorized by the Commissioner in this behalf, before bringing it into
use.
The
waybill shall be in triplicate, the first foil shall be retained by the
transporter/ forwarding agency and 2nd and 3rd foils shall be presented to the
officer in‑charge of check‑post through which the goods are under
transport. The officer in‑charge after being satisfied that the goods
under transport are completely in accordance with the particulars contained in
the way bill and bill of sale or certificate of ownership, shall retain the 2nd
foil and deliver the 3rd foil to the person incharge of the goods. If the goods
loaded in a vehicle are physically checked and found to be in accordance with
the particulars specified in accompanying documents the words checked and found
in order shall be stamped on such documents:
PROVIDED
that if a transporter or person in‑charge of goods importing goods into
the State through Check‑post set up under sub‑section (1) of
section 67 of the Act, is unable to present to the officer in‑charge a way
bill or certificate of ownership for a sufficient reason he shall execute a
bond in Form VAT‑64 undertaking to obtain 2nd and 3rd foils of the
delivery note duly signed by the consignee at the time of delivery of the goods
and surrender the 2nd foil to the officer in‑charge check‑post set
up under sub‑section (1) of Section 67 of the Act at the time of his
exit:
PROVIDED
FURTHER that if such transporter or person Incharge of goods fails to furnish
2nd foil of the said delivery note to the Officer Incharge Check‑post set
up under sub‑section (1) of Section 67 of the Act he shall be liable to a
fine equal to five times of tax liability of the goods imported or Rs.5,000/‑
whichever is less.
(h) (i) Blank forms of delivery note,
certificate of ownership or declaration shall be issued by the concerned
Assessing Authority or any other officer authorized by the Commissioner in this
behalf, on application made by the dealer or any other person, free of charge.
(ii) Delivery
note, certificate of ownership or declaration shall be in triplicate, the first
foil shall be retained by the dealer etc. and 2nd and 3rd foils shall be handed
over to the transporter/clearing agency before the delivery of the goods is
taken.
(iii) The
transporter shall keep the 3rd foil for his office record and the 2nd foil
shall be attached with the monthly return.
(i) Nothing
contained in this rule shall require the consignment of goods carried by
Railway or Airlines and delivered to the consignee at the Railway
Station/Airline office to be accompanied by a waybill, but the consignee shall
present the other documents referred to in this rule to the officer in‑charge
check‑post.
(j) The rules
regarding use, custody and maintenance of declaration forms prescribed under
rule 6 of the Central Sales Tax U&K) Rules, 1958 shall mutatis mutandis
apply to the use, custody and maintenance of delivery note and certificate of
ownership and declaration.
(k) (i) Any person who seeks to import the goods
notified under sub‑section (3) of Section 67, the value of which exceeds
the limit prescribed in sub‑rule (b) of this rule, shall furnish to the
exporting dealer of the other State or the sender of the goods as the case may
be (hereinafter in this sub‑rule referred to as consignor) the
declaration in Form VAT‑ 65 in duplicate, duly filled in and signed by
him;
(ii) The form of
declaration will be obtained by the dealer or person from the Jurisdictional
Assessing Authority.
(iii) The driver or
any other person incharge of any vehicle carrying the goods as aforesaid shall
obtain from the consignor the copies of declaration Form VAT‑65 and such
other documents, duly verified and signed by him (consignor) and carry the same
with him and shall, before crossing any check post established under sub‑section
(1) of section 67 deliver to the officer incharge thereof duplicate portion of
the said declaration and deliver the original portion and the remaining
documents alongwith the goods, to the person importing the goods or the person
to whom goods are sent, as the case may be.
(iv) The persons
importing the goods shall produce on demand or before issue of new declaration
forms as the case may be the original portion of the declaration Form VAT‑65
to the Assessing Authority who issued such declaration forms.
69. Submission of returns by
forwarding agency, clearing house, etc.
(1) Every clearing
or forwarding house or agency, transporting agency, railway out agency in the
State shall, submit to the Deputy Commissioner Commercial Taxes of the Division
a return of all goods cleared, forwarded, transported by it during the
preceding month.
(2) The return
shall be in Form VAT‑82 and shall be submitted so as to reach the
Assessing Authority of the area on or before the 15th day of the month
following that to which it relates.
A
copy of the seizure of records seized by any officer other than the
Commissioner under Section 67 shall immediately be forwarded to the
Commissioner and the said records kept in personal custody by such officer
subject to the provisions contained in sub‑rule (9) of rule 67. The owner
of the record shall on making an application have the right to examine the
records in presence of such officer.
71. Detention and seizure of
goods
(a) The Additional
Commissioner (SIU) or the authorized officer both of whom are hereinafter
referred to as "the officer" seizing the goods under sub‑section
(5) of section 67, shall prepare an inventory of the goods seized and copy of
the inventory shall be handed over to the person in‑charge of the goods
against a proper receipt. The goods seized may be kept in official custody or
handed over to any person for safe custody against declaration Form VAT‑55.
(b) In case the
goods are seized under sub‑section (5) of section 67of in any godown or
any other premises of the transport, clearing or for‑warding agency or in
any vehicle or conveyance or any other place, the goods shall be kept in the
official custody or handed over to the person in‑charge of the godown or
any other premises of the transport, clearing or forwarding agency or any other
person against declaration in Form VAT‑55.
(c) Notice of
hearing as required by proviso to sub section (5) of Section 67 shall be issued
in Form VAT‑66. The notice shall be served on the person in‑charge
of the goods at the time of seizure requiring him to show cause within a period
of 15 days as to why the penalty be not levied. A copy of the notice shall be
forwarded to the owner of the goods, if he is a person other than the person in‑charge
of the goods, provided that his address is available from the documents
accompanying the goods or is disclosed by the person in‑charge of the
goods.
(d) On the date
specified in the notice "the officer" shall consider the objections
raised and the evidence adduced, if any. Thereafter he may cause such other
enquiries to be made as he considers necessary, and pass an order in writing
releasing the goods or levying the penalty within 30 days from the date
specified in the notice of hearing provided that the Commissioner may for
cogent reasons allow him to pass the order after the said period of 30 days.
(e) Before
demanding security under sub‑section (10) of Section 67, a show cause
notice in Form VAT‑67 shall be served on the person incharge of the goods
at the time of seizure requiring him to show cause within a period of 15 days
as to why the security may not be obtained from him. A copy of the notice shall
be forwarded to the owner of the goods, if he is a person other than the person
in‑charge of the goods, provided that his address is available from the
documents accompanying the goods or is disclosed by the person in‑charge
of the goods.
(f) On the date
specified in the notice "the officer" shall consider the objections
raised and the evidence adduced, if any. Thereafter he may cause such other
enquiries to be made as he considers necessary, and pass on order in writing
releasing the goods or demanding security within 30 days from the date
specified in the notice of hearing provided that the Commissioner may for
cogent reasons allow him to pass the order after the said period of 30 days.
(g) The order of
release of goods seized under sub‑section (5) of Section 67 or sub‑section
(10) of Section 67 shall be in Form VAT‑89.
72. Release/disposal of goods
seized
(1) Notwithstanding
anything contained in the foregoing rules, the concerned authority may not
seize the goods and if seized, may release them before making order under
Section 67(5), provided that the person incharge of the goods or owner thereof
pays to the said authority an amount equal to the amount of penalty leviable
which shall be adjusted against the amount of penalty subsequently levied or
refund it as the case may be, or furnishes security as required under the
proviso to sub‑section (10) of Section 67 which shall be in the modes
prescribed under Rule 27.
(2) If the amount
of penalty levied under Section 67(5) is not paid within the prescribed period
or the period specified in the notice of demand, as the case may be, the goods
shall be auctioned in accordance with the provisions of sub‑rules (3),
(4), (5) (6), (7) and (8) of Rule 72 and the sale proceeds thereof shall be
paid to the owner of the goods after deducting the amount of penalty demanded.
(3) The goods
seized shall be sold in public auction under the supervision of the Deputy
Commissioner Commercial Taxes concerned. Notice for auction of the seized goods
specifying the place, date and time of auction shall be published in a local
newspaper. A copy of the notice alongwith a list of seized goods to be
auctioned under the signature of an officer shall be displayed on the notice
board on his office and copies thereof shall also be displayed in the office of
the Deputy Commissioner Commercial Taxes concerned and at any other public
place near the Notified Area (Check‑post). The notice shall ordinarily be
given one week before the auction is conducted unless it is considered
necessary to give a shorter notice with the prior approval of the Commissioner.
(4) On the appointed day and time the seized
goods shall be put to auction in one or more lots as the officer
conducting the auction may consider advisable and shall be knocked down in
favour of the highest bidder. The earnest money of the unsuccessful bidders
shall be refunded to them immediately after the auction is over.
(5) Intending
bidders shall deposit as earnest money a sum equal to ten percent of the
estimated value of the seized goods. The successful bidder shall deposit an
additional earnest money equal to twenty percent of the value of the goods
auctioned immediately on the fall of the hammer.
(6) The highest
bidder shall pay the balance amount of the bid within three days when the
auctioned goods shall be delivered to him. The sale proceeds shall be deposited
into the Treasury under the head "0040‑Sales Tax". If the
bidder fails to pay the balance amount within three days of the auction the
earnest money deposited by him shall stand forfeited to the Government, the
seized goods shall be resold by auction in the manner prescribed in the
foregoing clauses of this sub‑rule.
(7) If the goods
seized are of a perishable nature, their sale shall not be postponed on account
of a revision or appeal having been preferred against the order of seizure.
(8) If any order
directing seizure is reversed in revision or appeal the goods seized if they
have not been sold before such reversal comes to the knowledge of the officer
conducting the sale, shall be released or if they have been sold, the proceeds
thereof shall be paid to the person concerned or his agent on payment of or
after deducting the charges incurred by the State after receipt for the same:
PROVIDED
that if the person concerned or his agent brings to the notice of the officer conducting
the sale that an appeal or revision against the orders directing seizure has
been filed before the appropriate authority the officer conducting the sale
shall, without prejudice to sub rule (8) above postpone the sale till orders
are passed in appeal or revision.
(9) The
application form for refund as provided in sub‑rule (13) of Rule 67 shall
be in Form VAT‑57 and the amount refundable under sub‑section (12)
of Section 67 shall be refundable in the same manner as provided for refund of
tax and penalty under section 50.
73. Delivery of goods by the
transport etc. to the person on establishing identity
No
transporter or for‑warding or clearing agency shall deliver any
consignment of goods, the sale whereof is taxable under the Act, to the consignee
or his agent, unless the identity of such person is established and the
acknowledgement in token of having delivered
the goods is obtained in the delivery register maintained in Form VAT‑62.
74. Modes of security on goods
owned by unregistered dealers
(a) Security
referred to in section 67(10) shall be in cash or in any of the modes
prescribed under rule 27. The officer incharge shall issue a receipt in the
name of the owner of the goods and deliver it to the person in‑charge of
the goods.
(b) The officer in‑charge
shall maintain daily collection register in Form VAT‑25 and record
therein the cash received as security. The total receipts of the day shall be
deposited in the treasury during the next following working day. Record of bank
guarantee shall be maintained in a separate register. A statement of cash
securities and the bank guarantees in Form VAT‑68 shall be sent to the
Deputy Commissioner Commercial Taxes Incharge of the Division within 7 days
after the expiry of each month. Counterfoils; of the receipted challans along
with the bank guarantees shall be attached to the said statement. A copy of the
said statement shall be sent to the Commissioner.
(c) The Deputy
Commissioner Commercial Taxes shall on receipt of the statement in Form VAT‑68
cause the entries to be made in the register maintained in Form VAT‑69
and soon thereafter issue extracts thereof to the Assessing Authority having
jurisdiction over the dealer. The extracts relating to the dealers of another
division shall be sent to the Deputy Commissioner Commercial Taxes of such
other division for onward transmission to the concerned Assessing Authority.
(d) The security
or bank guarantee shall be released after the tax and any other sum payable by
the dealer is deposited into the Treasury:
PROVIDED
that at the option of the dealer or if he fails to pay the tax and any other
amount payable by him under the Act, the Assessing Authority shall adjust the
amount of cash security against such sum payable and refund the excess amount
of security, if any.
Explanation: Empowered
Officer or Officer in‑charge of Notified Area/Check‑post or an
Inspector posted at such place means an Assessing Authority.
The
memorandum of appeal under section 72 shall be in Form VAT‑70.
76. Commencement of the period
for filing appeal
(a) The period
prescribed for filing appeal under sub‑section (1) of Section 72 of the
Act against the order, in consequence whereof, notice of demand is issued shall
commence from the date of service of such notice of demand, provided that in
case a certified copy of the order is served after the notice of demand the
period intervening between the date of service of notice of demand and the date
of service of the certified copy of the order appealed against shall be
excluded for the purpose of computation of period of limitation.
(b) The memorandum
of appeal shall be presented in duplicate accompanied by certified copy of the
order appealed against. The date on which it is received in the office of the
Appellate Authority shall be the date of filing of the appeal.
(a) On receipt of
the memorandum of appeal it shall be put up to the Appellate Authority for his signatures
and then entered in the "Register of Appeals" maintained in Form VAT‑71.
Soon thereafter the duplicate copy of memorandum shall be sent to Assessing
Authority who shall send the following information to the Appellate Authority,
ordinarily within a period of 15 days:
(i) Date of service of notice of demand;
(ii) The date of service of certified copy of
order.
(iii)
Demand on account of:
(a)
Tax;
(b)
Interest;
(c)
Penalty;
(d)
Any other sum;
Total:
(iv)
Amount disputed in appeal;
(a)
Tax;
(b)
Interest;
(c)
Penalty;
(d)
Any other sum;
Total
:
(v) Amount paid with date of payment;
(vi) Dates of filing of returns:
1st quarter
_____________
2nd
Quarter____________
3rd
Quarter____________
4th
Quarter____________
Annual____________
(vii) Whether the
appeal is in time, if not give reasons.
(b) The Assessing
Authority shall maintain a register of appeals in Form VAT‑72 and place
the duplicate copy of memorandum of appeal on the file of the appellant
assessee.
78. Condonation of delay in
filing appeal
(a) On receipt of
information as specified in rule 77(a) from the Assessing Authority the
Appellate Authority shall determine whether the appeal is in time and in order,
if so, he shall entertain it. If it is not in time or in order, the Appellate
Authority shall issue a notice in Form VAT‑73 requiring the appellant to
explain within a period of not less than 15 days but not more than 30 days the
reasons for the delay in order to determine whether it is fit for condonation
of delay.
(b) If the
memorandum of appeal has been filed in time but is defective the Appellate
Authority shall not refuse to entertain the appeal unless the appellant after
being given an opportunity by notice in Form VAT‑74 of not less than 15 days
but not more than 30 days, fails to rectify the defect.
79. Procedure for the disposal
of appeals
(a) The Appellate
Authority after entertaining the appeal shall fix the date of hearing by a
notice in Form VAT‑75. A copy of the notice shall also be issued to the
Assessing Authority.
(b) In case the
appellant or his agent fails to appear on the date(s) of hearing the order
shall be passed exparte on the merits of the case.
(c) The Appellate
Authority shall in its order mention all the grounds taken in the memorandum of
appeal and any other additional grounds allowed during the course of appellate
proceedings.
(d) The Appellate
Authority shall indicate in its order the quantum of reduction in taxable
turnover and the extent of reduction in the tax and any other sum reduced in
consequence of his order.
(e) A certified
copy of the order shall be issued to the appellant free of charges. Certified
copies of the order shall be issued to the Commissioner and the concerned
Assessing Authority.
The
orders passed by the Appellate or Revisional Authority shall supersede the
orders of any subordinate authority and shall be binding on it.
81. Copy of the revision order
to be issued free of charge
Copy
of the order shall be issued free of charges to the applicant‑assessee.
Copies shall also be issued to the authority whose order is in revision and the
concerned Assessing Authority.
82. Forms of Summons to appear
in person and or to produce documents
Summons for the purpose of section 89 shall be in 'Form VAT‑76.
83. Mode of service
of notices
(a) A notice,
summons or order issued or made under the Act or rules may be served in the
manner specified in sub‑rule (b) on the following persons:
(i) In the case
of an individual on such individual or any member of his family not being a
minor;
(ii) In the case
of a firm on a partner thereof;
(iii) In the case
of Hindu Undivided Family on the Karta or any male member thereof;
(iv) In the case of
association of persons or body of individuals on any member or principal
officer thereof;
(v) In the case of
a company on the Managing Director or any other Director or the principal
officer thereof;
(vi) In the case of
Government Department on the Head of the Department/Office or any other officer
to act on his behalf;
(vii) On a regular
employee of the assessee or the authorized representative of the assessee or
the declared business manager of the assessee or other persons authorized by
the assessee to receive notices.
(b)
The service may be effected in any
of the following manners‑.
(i)
By delivering it through a process
server; or
(ii) By registered
post; or
(iii) In case
service is not possible by any of the modes specified in clauses (i) and (ii)
above or the authority considers it necessary for reasons to be recorded in
writing, by affixture on the last known address of the assessee in presence of
two witnesses.
The following fees shall be payable in the form of stamps of
court fee:
(i) On
a memorandum of appeal Rs.50.00
(ii) On any other application or Petition for relief to
any Authority under the
Act or the Rules Rs.10.00
PROVIDED
that no fees shall be payable on an application for any correction of any error
apparent on the face of record.
85. Inspection of documents and
supply of certified copies thereof
(1) In the case of
every dealer, who is required to do any act under the provisions of the Act or these
rules the 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 Assessing Authority a written
application stamped with a court fee of value of Rs.5.00 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 register.
(3) The court fee
of Rs.5.00 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 Rs.5.00 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, a search fee in the Form
of a court fee stamp of the value of Rs.2.00 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 making an application in this behalf bearing
a court fee stamp of the value of:
(a) Rupees 2.00
for the first 200 words or part thereof;
(b) Rupees 1.00
for every additional 100 words or part thereof;
(c) Rupees 4.00 to
every notice or summons issued by an Assessing Authority;
(d) An extra fee
of one rupee if copies are required urgently.
(6)
A copy to be granted under sub‑rule
(5) shall be prepared in the office of the Assessing Authority.
(7) The provisions
of sub‑rules (2) to (6) shall apply mutatis mutandis to inspection of
record of the offices of the Appellate and Revising Authorities and grant of
copies thereof.
86. 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.
87. Meaning of authorized
representative
(1) For the
purpose of Section 84 and other provisions of the Act and the rules
"Authorized representative" means:
(a) A member of the assessee's family or a
person in the regular employment of the assessee; or
(b) A legal practitioner
who is entitled to practice in any Civil Court of India; or
(c) A Commerce or
Law Graduate registered as Sales Tax Practitioner by the Commissioner; or
(d) A Chartered
Accountant or Cost and Works Accountant; or
(e) An employee of
the erstwhile Sales Tax Department or the Commercial Taxes Department who has
retired and has held a post not lower than an Excise and Taxation Officer (of
the erstwhile Sales Tax Deptt.) or a Commercial Taxes Officer for not less than
three years. However in respect of this sub‑rule the retired officer
shall be entitled to act as an authorized representative only after two years
of his date of retirement,
(2) Authorisation
for attending as authorized representative as specified in Section 84(l) shall
be in Form VAT‑77 and a certificate of an enrolment shall be issued by
the Commissioner in Form VAT‑78.
(3) A list of
authorized representatives in terms of Section 84(c) shall be maintained in the
office of the Commissioner in Form VAT‑79.
(4) If an
authorized representative is found guilty of misconduct in connection with any
proceedings under the Act by the Commissioner, the Commissioner may direct that
such person shall henceforth be disqualified to act as an authorized
representative.
(5) The order
under sub‑rule (4) above shall be subject to the following conditions:
(i) No such order
shall be made unless the affected person has been given a reasonable
opportunity of being heard;
(ii) The affected
person may within one month of the service of the order appeal to the
Government to have the order quashed; and
(iii) No such order
shall take effect till the expiry of one month from the date of service thereof
or in case the appeal has been preferred and the Government issues an interim
order staying the order of disqualification till the date up to which stay is
granted whichever is later.
88. Authorization to sign
applications etc. prescribed under rules
(a) Returns,
memorandum of appeal, or any other application prescribed under the rules shall
be signed by any of the following persons:
(i)
In the case of individual by the
individual himself;
(ii) In case of a firm by a partner thereof;
(iii) In case of
Hindu Undivided Family by the Karta or any other male member of the family;
(iv) In case of a Company
by the Managing Director or any other Director or principal officer thereof;
(v) In the case of
any other Association of persons or body of individuals by any member or
principal officer thereof;
(vi) In the case of
local authority or any other dealer not specified hereinbefore by the principal
officer thereof;
(vii) In the case of
a Department of Government or Central Government by Head of the
Department/Office or any other officer competent to act on his behalf.
(b) Notwithstanding
anything contained in sub‑rule (a) whereby any of the persons specified
therein is not available in the State or such a person is not able to sign the
memorandum of appeal or the application for any other reasons it may be signed
by his authorized representative.
89. Registration of transporter,
Forwarding Agency, etc
(a) The
application for registration under section 68 shall be in Form VAT‑80 and
shall be made to the Deputy Commissioner Commercial Taxes of the Division in
which, office or in case there are more than one office in the State, the Head
Office of the applicant is located. It shall be made within three months of the
enforcement of this rule or of the commencement of business whichever is later:
PROVIDED
that the application shall also be entertained after such period subject to the
penal action warranted under clause (a) of sub‑section (1) of Section 69.
(b) The fee of
Rs.1000/‑shall be paid in cash to be deposited in the treasury and proof
of payment attached with the said application.
(c) Security to
the extent of Rs.1.00 lac shall be furnished in any of the modes prescribed in
rule 27 for registration of a dealer.
(d) Certificate of
registration shall be issued in Form VAT‑81. A copy of the certificate
shall be issued free of charge for each of the branches in the State.
The notice for levy of penalty under Section 69 may be issued
in Form VAT‑83.
91. Proceedings
under the Act not to become invalid
The
rules prescribing the registers to be maintained by the authorities or time
limit for submission of reports by the Assessing Authority to the higher
authorities or prescribing time limit for issuing the order of assessment,
appeal, revision are directory and the contravention thereof shall not render
any proceedings under the Act invalid, which are otherwise valid.
92. Notice required under
Section 78
The
notice required under sub‑section (2) of section 78 shall be in Form VAT‑84
and the revised notice of demand as required under sub‑section (2) of
Section 84 shall be in Form VAT‑21.
93. Fee for application under
Section 87
Fee
for application under Section 87 shall be Rs.100/‑ and it shall be paid
in cash in the treasury and proof of payment of the said fee shall be attached
with the application which shall be in Form VAT‑85.
94. Cross‑checking of
transactions under Section 91(3)
The
form of intimation for purposes of cross checking of transactions under Section
91 shall be in Form VAT‑42.
95. Application for enrolment as
a tax practitioner
Any
person desirous of being enrolled as Commercial Taxes practitioner under the
Act shall apply in Form VAT‑44 to the Commissioner of Commercial Taxes.