(Excise and Taxation II Branch)
NOTIFICATION
No. G.S.R. / P.A.8/2005/S. 70/2005. - In exercise of the powers conferred by sub- section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, to carry out the purposes of the said Act, namely:-
PRELIMINARY
1. Short title
and commencement. – (1) These rules may be called the Punjab
Value Added Tax Rules, 2005. (2)
They shall be deemed to have come into force on and with effect from
the first day of April,
2005. 2. Definitions.- In these rules unless the
context otherwise requires,- (a) Act means the Punjab Value Added Tax
Act,2005; (b) appellate authority means the Deputy
Excise and Taxation Commissioner of the Department, who has been appointed
as such by notification. (c) appropriate Government treasury means a treasury or sub-treasury of the State Government or a branch of the State Bank of India, State Bank of Patiala or any branch of a Scheduled Bank, authorised to transact the State Government business by the Reserve Bank of India, situated in the district in which the person concerned has his place of business or the principal place of business in the State, if the business is carried on at more than one place; (d) Department means the
Department of Excise and Taxation ; (e) Form
means a Form appended to these rules; (f) month
means a calendar month ; (g)
owner of goods means the owner of goods and includes the consignor
consignee or their authorized representative or the driver or the person in
charge of the goods vehicle, as the case may be, or the person in whose possession
the goods are found in a given situation ; (h)
revisional authority means the Commissioner or any other officer of
the Department, not below the rank of an Assistant Excise and Taxation
Commissioner appointed as such by notification by the State Government; (i) tax fraction means the fraction calculated in accordance with the following formula:- Sale X rate of Tax (S X R ) Divided By Rate of Tax (R) + 100 (In short) S X R / R + 100
(j) warehouse means any enclosure, building or vessel in which a person keeps stock of goods, meant for business;
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REGISTRATION 3.
Application for registration, -- (1) An
application for registration under sections 21 or section 22, shall be made
to the designated officer. It shall be signed by the proprietor of the
business or in the case of a firm, by a partner of the firm, or in the case
of a Hindu undivided family, by the manager or karta of the family or in the
case of a company incorporated under the Indian Companies Act, 1956, by the
Managing Director or any other person authorized by the Board of Directors of
the Company, or in the case of a Government Department, by the head of the
Department or any other Officer duly authorized in writing by him or in the
case of any other association of individuals, by the principal officer
managing the business. |
sections 21 and 22 |
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(2) An application for registration shall be made in Form VAT-1 alongwith the receipt, in Form
VAT-2, of a fee of rupees five hundred. |
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(3) An application for
obtaining registration for VAT or registration for TOT by a person, who was
registered under the repealed Act, immediately before the appointed day,
shall also be made in Form VAT-1 to
the designated officer within a period of thirty days from the appointed day,
alongwith the original registration Certificate granted under the Repealed
Act: |
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Provided that
no fee as prescribed under subrule (2) shall be required to be deposited by
such person, if the application is made within the stipulated period. |
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4.
Security
from a taxable and registered person,-
(1) The security or additional security or
further security, as the case may be , required to be furnished for
registration, shall be in the form of a bank guarantee from a local scheduled
bank or in the form of a personal bond with two solvent sureties, acceptable
to the designated officer, in Form
VAT-3. |
section
25. |
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(2) Where
the security or additional security or further security , as the case may be,
furnished by a person, is in the form of Bank Guarantee, the person
furnishing such Guarantee, shall get the same re-validated at least thirty
days before the date of its expiry. (3) Where
the security or additional security or further security, furnished by a
person, is in the form of a surety bond and the surety becomes insolvent or
is otherwise incapacitated or dies or
withdraws, the person shall, within fifteen days of the occurrence of any of
these events, inform the designated officer granting the registration, and
shall within thirty days of such occurrence, furnish a fresh security for the
like amount. (4) The
security already furnished by a person registered under the repealed Act,
shall be deemed to be a security furnished under this Act, subject, however,
to the confirmation from the
sureties within a period of one year from the appointed day. In the event of
non-furnishing of such confirmation, a fresh security shall be furnished
within a period of ninety days from the expiry of the said period of one
year. In the event of default of payment of any amount due
under this Act, the security or additional security or further security, as
the case may be, furnished by the person, shall be liable to be adjusted
towards such amount due, after intimation to such person and the shortfall in
amount of such security, shall be made up by such person within a period of
thirty days from the date of intimation. |
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5. Registration Certificate. – (1) When the designated officer, after
making such enquiry, as he deems appropriate, is satisfied that the
particulars contained in the application are correct and complete and the
specified fee has been paid, it shall register the person and issue him a
registration certificate in Form
VAT-4 for principal place of business with
a copy for every additional place of business within the State, free of cost.
The registration certificate and its copies shall be issued within thirty
days of submission application, complete in all respects, indicating the name
of the additional place or places of business. The registration certificate
shall be valid from the date of receipt of application for registration or
from the date of commencement of the liability to pay tax, whichever is
later. (2) The designated officer shall issue a
fresh certificate in form VAT- 4, in place of the registration certificate, already issued under the
repealed Act. |
section 21. |
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6. Issue of
duplicate registration certificate. (1) In case the registration certificate granted to a person is lost, destroyed, defaced or mutilated, he may, be depositing a fee of one hundred, make an application to the designated officer for obtaining a duplicate copy thereof. (2) On the submission of the application referred to in sub-rule (1), the designated officer after making such verification, as he may deem fit, shall grant him a duplicate copy of the registration certificate. |
sections 21 and 22 |
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7. Displaying
of registration certificate. The registration certificate issued under rule 5, shall
be displayed at the principal place of
business and a copy thereof, shall be displayed at every additional place of
business within the State. |
sections 21 and 22. |
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Every person, registered under the Act, shall display a signboard at a conspicuous place of his business showing his trade name and address: Provided that if the
person uses more than one trade name s, then all such names should be
displayed on the signboard. |
sections 21and 22 . |
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9. Declaration
in respect of the manager or other officers of a person. Every person, who is
required to furnish a declaration in respect of the name of the manager under
sub section (8) of section 21 of the Act, shall furnish a declaration to this
effect to the designated officer, within a period of thirty days from the
date of registration and in the event of change of the manager, shall send a
revised declaration, within a period of thirty days from the date of such
change. |
section 21. |
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10.
Maintenance of record of registration. The designated officer
shall maintain a detailed record with regard to every registration made under
this Act in accordance with the instructions issued in this regard by the
Commissioner from time to time. |
section 70. |
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11. Amendment of registration.— An application
for amendment of registration granted under the Act, shall be made in Form
VAT-5 within a period of thirty days from the occurrence of the event
necessitating such amendment. The application, shall specify clearly the
amendment required to be made and the reasons therefor The designated
officer, if satisfied with the reasons given, for making such amendment, may
allow to make the proposed amendment
and inform the applicant in Form VAT-
6: |
sections 23 and 76 . |
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Provided that
if the amendment of registration relates to an additional place of any
business, located outside the jurisdiction of the designated officer, then an
information about the amendment, shall also be forwarded to the designated
officer within whose jurisdiction such additional place of business is
situated. |
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12. Amendment of registration in case of
transfer of business. – An application for amendment of registration in
case of transfer of business, shall be made in Form VAT 5 by the transferee to the designated officer within a
period of thirty days of his acquiring ownership of the business and the
provisions of rules 9 and 11, shall mutatis mutandis apply. |
section 77. |
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13. Cancellation of registration.— (1) An application
for cancellation of registration granted under the Act, shall be made within
a period of thirty days of the occurrence of the events mentioned under
sub-section (1) of section 24.. (2) The person, who applies for
cancellation of registration, shall submit alongwith the application for
cancellation the following documents, namely:- (a) registration certificate and copies thereof, if any; (b) unused statutory forms, if any (c) return, if any, due for submission on the date of
application; (d) a statement showing the value of goods imported or manufactured by him during the immediately preceding two years; and a final return
in Form VAT-15 or VAT-17 as the case may be, alongwith a statement of closing
stock and capital goods. |
section 24. |
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(a)
(3) |
(e) The order of cancellation of registration, shall be
passed within a period of thirty days from the receipt of application. |
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(b)
(4) |
A copy of the order of cancellation shall be issued and
served upon the person within a period of fifteen days from the date of the
issuance of the order of cancellation of registration. |
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(c)
(5) |
The cancellation of registration shall be effective from
the date of order of cancellation, issued in this behalf by the designated
officer. |
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(d)
(6) |
Public notice of cancellation of registration shall be
given in the press through leading news papers or through publication in the
official gazette. |
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(e)
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(a) Every
person, whose registration has been cancelled otherwise than on application,
shall surrender his registration certificate and other documents specified in
sub rule (2) and shall furnish such other information or document, as may be
required by the designated officer, within a period of fifteen days from the
date of service of the notice given in this behalf. |
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(f)
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(b) In case, a
person fails to surrender unused statutory forms within the stipulated
period, such forms shall be declared obsolete through a public notice to be
given in a local and a national newspaper or gazette notification. |
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(g)
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(c) The designated
officer shall make the necessary entry regarding amendment in respect of the
psersons, whose registration has been cancelled in the record maintained for registration. |
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14. Declaration of principal place of Business.
– (1) A person, having more than one place of
business in the State, shall designate one of such places as the principal
place of business for the purpose of this Act and these rules. |
Sections 21 and 70. |
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(2) All applications, returns or statements
required to be made under the Act, or these rules, shall be submitted to the
designated officer, in respect of all the places of business by the person
incharge of principal place of business. |
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(3) The turnover of business of a person shall
include the turnover of all additional places of his business in the State. |
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(4) The person incharge of the principal
place of business, declared as such under sub-rule (1), shall submit, - |
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(a) all applications,
including application for the grant of registration; and (b) all returns including the
turnover of additional places of business to the designated officer. |
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(5) All notices and orders under the Act or
these rules, shall be served at the principal place of business. A notice or
order, served at the principal place of business, shall be deemed to have
been served on all additional places of business. |
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15. Determination of taxable turnover by a
person.— (1) To determine the taxable turnover of sales, a person, shall
deduct from his gross turnover of sales, the following:- |
sections
15,16,17 and 19. |
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(a)
turnover of sales of goods, declared tax free under section 16 of the
Act; (b)
turnover of sales of goods, made outside the State or in the course
of inter-state trade or commerce or in the course of import of goods into or
export of goods out of the territory of India under section 84 of the Act; (c)
turnover of goods, sent on consignment basis or branch transfers; (d)
amount, charged separately as interest in the case of a hire-purchase
transaction or any system of payment by installments; (e)
amount, allowed as cash discount and trade discount, provided such
discount is in accordance with the regular trade practice; sale price of
taxable goods where such sale was cancelled: Provided that the deduction shall be claimed only, if the person is in possession of all copies of VAT invoice or Retail invoice. (f)
sale price, in respect of any goods , returned within a period of six
months: Provided that
a taxable person shall claim the deduction only on the basis of debit note,
issued by the purchaser for the goods returned; and (g)
a sum, to be calculated by applying a tax fraction in case, gross
turnover includes retail sales. (2) The deduction referred to in clauses (e), (f) and (g) of sub-rule (1), shall be claimed in the tax period in which the event occurs: Provided that if the turnover of the period is less than the claim, then the balance of such deduction, shall be claimed in the immediate subsequent period. (3) The provisions of clauses (a) to (g) of sub-rule (1), shall also apply for determination of taxable turnover of purchases for levy of purchase tax under sections 19 and 20 of the Act. |
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(4) The value of the goods, involved in the execution of a works contract, shall be determined by taking into account the value of the entire works contract by deducting there-from the components of payment, made towards labour and services, including ─ (a) labour charges for execution of the
works; (b) amount paid to a
sub-contractor for labour and services; (c) charges for planning, designing and
architects fees; (d) charges for obtaining for hire, machinery and tools used for the execution of the works contract; (e) cost of consumables, such as, water, electricity and fuel,
used in the execution of the works contract, the property, which is not
transferred in the course of execution of a works contract; (f) cost of establishment of the
contractor to the extent, it is relatable to the supply of labour and
services; (g) other similar expenses relatable to
supply of labour and services and; (h) profit earned by the contractor to the
extent, it is relatable to the supply of labour and services. (5) The amounts deductible
under sub clauses (c) to (h) of sub rule (4) shall be determined in the light
of the facts of a particular case on the basis of the material produced by the contractor. |
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16.
Classification of taxable turnover according to different rate of
tax.— A person shall classify
his taxable turnover of sales or purchases, determined in accordance with the
provisions of the Act and these rules on the basis rates of tax specified in
the Schedules. |
sections 8,9,26 and 42. |
17. Calculation of tax on taxable
turnover.—
(1) A taxable person and a casual trader shall
calculate tax payable on taxable turnover in accordance with the rates of tax
specified in the Schedules.
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sections 8 and 9. |
(2) A
registered person shall calculate tax payable on taxable turnover in
accordance with the rate of tax as specified in the notification, issued
under section 9.
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18. Conditions for input tax credit.—
The
input tax credit under section 13 of the Act will be admissible to a taxable
person, if such a person has─
(a) in
his possession the original VAT invoice, issued to him by a taxable person,
from whom purchase of such goods has been made, wherein tax charged, has
separately been shown; and
(b)
maintained proper record of all
purchases of goods, eligible for input tax credit and all adjustments thereto
in chronological order. |
section 13. |
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19. Input tax credit on capital goods.— (1) Input
tax credit, shall be admissible in respect of capital goods, as per
provisions of the Act: Provided that where capital goods are used partially
for manufacture of taxable goods and partially for manufacture of tax free
goods or for job work, input tax credit
shall be available on prorata basis for manufacture of taxable goods or
processing of taxable goods for sale and the same, shall be determined by
taking into account the ratio between the value of taxable goods and tax free
goods manufactured or amount received or receivable for job work done, during
that period. (2) In the event of input tax credit having
already been availed on such capital goods, the input tax credit would be
reversed to the extent, it has been used in respect of manufacture of tax
free goods or for processing of such goods. If, as result of such reversal,
there is a negative input tax credit balance for a particular period, the
person concerned shall pay such tax forthwith, as if the same was payable in
the said period. |
section 13. |
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20.
Eligibility of input tax credit on job work.— Input tax credit shall be allowed,
if any taxable goods as such or after being partially processed, are sent by
a manufacturer, registered under the Act to a job worker for further
processing, testing, repair, reconditioning or any other purpose and it is
established from the challan or relevant documents produced by the taxable
person concerned that the goods in question have been received back by him
within a period of ninety days from the date of dispatch to the job worker. |
section 13. |
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21. Inadmissibility of input tax credit in
certain cases. (1) No input tax credit shall be admissible to a person for tax
paid on purchase of goods,
if such goods are lost or destroyed or damaged beyond repair because of any theft, fire, or natural
calamity. (2)
Input tax credit
availed on the goods, which are lost, destroyed or damaged beyond repair, shall be reversed immediately on occurrence of such event. (3)
No input tax
credit shall be admissible to a person in respect of such purchases for which he accepts from the
selling person, an invoice which (a)
has not been duly obtained from a
taxable person against the bonafide transaction; (b)
does not contain all the required
information as specified in rule 54; and (c)
has been issued by a person, whose
certificate of registration has been cancelled
under the provisions of the Act. (4) Where some goods as input or output are
lying in the stock of a taxable person and where such goods become tax-free
from a particular date, then from that date, no input tax credit shall be
admissible to the taxable person on the sale of goods lying in the stock or
on using the goods as input for making such tax-free goods. (5) No input tax credit shall be admissible on
goods purchased by a person during the period, he opted for Turn over Tax
(TOT) under section 6 of the Act. (6) Where input tax credit has already been
availed of by a taxable person against the purchase of goods, a part of which
is, either used in manufacturing the goods, specified in Schedule A or
disposed of otherwise than by way of sale, the input tax credit so availed
for such part of goods will be deducted from input tax credit for the
relevant period of use or disposal referred to above. If, as a result of such
deduction, there is a negative input tax credit balance for a particular
period, the person concerned shall pay such tax forthwith, as if the same was
payable in the said period. |
sections 13 and 14. |
22. Calculation of input tax credit.—
Subject to the provisions of rules 23 and 24, a
taxable person shall be entitled for input tax credit of whole of the amount
of tax paid on purchases of goods during the tax period or return period
after reducing therefrom the reverse in put tax credit if any:
Provided that
in respect of the goods, specified in sub-sections (2) and (3) of section 13
of the Act, the input tax credit shall be availed only to the extent by which
the amount of tax paid in the State exceeds four percent: Provided
further that the purchase tax paid under section 19 of the Act, shall be
considered as input tax credit for the purpose of subsequent sale in the
hands of same person. |
section 13. |
23. Input tax credit where identification of goods is possible.--
Where a taxable person has used the goods
purchased partially for taxable sales and maintained commodity-wise account
of his purchases and its use in production and/or sales, correlates such
purchases with sales of taxable goods, the input tax credit for the tax
period or return period, shall be an amount of VAT paid or payable on such
purchases as reduced by the reverse in put tax credit if any:
Provided
that in respect of goods specified in sub-sections (2) and (3) of section 13
of the Act, input tax credit shall be availed only to the extent by which the
amount of tax paid in the State exceeds four percent, and the amount
calculated above shall be reduced by a sum calculated in accordance with the
following formula, namely: ─ P
x 4 100 Explanation: P is purchase price
excluding the tax amount representing the sum in respect of the goods, which
are disposed of in a manner referred to in sub- section (2) and 3 of section
13.. |
section 13. |
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24. Input tax
credit where identification of goods is not possible. (1) Where a taxable person has used the
goods purchased, partially for taxable sales, but is unable to maintain
accounts as provided in rule 23, and the sales by him, includes sale of tax
free goods and taxable goods or consignment or branch transfers, then it
shall be presumed that the goods so purchased during the tax period, have
been used in proportion of turnover of sales of tax free goods, taxable goods
and consignment or branch transfers of the tax period or return period and
accordingly input tax credit shall be claimed in that proportion. Input tax
credit shall be apportioned for tax-free and taxable sales as follows namely: IT x T
GT+BT Explanation: IT is the total amount of input tax for the period less
reverse tax: T is the total
turnover of sales of taxable goods made in the tax period or return period
including zero rated sales, inter-state sales and value of branch/consignment
transfers but excluding the tax amount. GT is the gross turnover of sales (including inter-state sales) during the tax period or return period but excluding the tax amount. BT is the total value of consignment or branch transfers of taxable goods in the course of inter-state trade or commerce made in the tax period/return period. (2) In respect of the
goods, specified in sub-sections (2) and (3) of section 13 of the Act, input
tax shall be considered only to the extent by which the amount of tax paid in
the State exceeds four per cent and where a person makes branch transfers, the above
amount of input tax credit shall be further reduced by a sum calculated in
accordance with the following
formula namely: ─ IP x BT x 4
(GT+BT) x 100 Explanation: IP is the purchase
price of the goods excluding the tax amount in respect of which ITC is
considered above. GT is the gross turnover of sales (including inter-state sales) during the tax period or return period but excluding the tax amount. BT is the total value of
consignment or branch transfers of taxable goods in the course of inter-state
trade or commerce made in the tax period or return period. |
section 14. |
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25. Input tax credit on stock held on the
appointed day.— (1) Subject
to the provisions of sub-section (3) of section 14, the input tax credit on
goods, other than the capital goods, held in stock by a taxable person,
registered under the repealed Act on the appointed day, shall be available
subject to the following conditions, namely: ─ (a) the person
claiming the input tax credit is registered under the Act as a taxable
person; (b) such person has
submitted statement of such goods within a period of thirty days from the
appointed day, in such form, as may be notified. (c) the taxable person ,shall retain
documents relating to the claim of the input ax credit for a period of six
years from the appointed day and shall provide such documents to the
Commissioner or the designated officer for audit as and when required. (2) Only those goods on which tax was paid
under sub-sections (1-A) and (3) of section 5 of the repealed Act, prior to
the appointed day and are taxable under the Act, shall be eligible for input
tax credit. |
section 25. |
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(3) The input tax credit, shall be
calculated as follows: ─ |
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(a)
in respect of the goods which were subjected to tax at the first
stage under the repealed Act, and the tax has been charged separately on the bill,
the input tax credit shall be the amount of such tax or the tax which should
have been payable at the rate, applicable on the day, preceding the appointed
day or the rate of tax under the Act, whichever is the lowest; and (b) in respect of the goods, which were subjected to
the tax at the first stage under the repealed Act, and the tax has not been
charged separately, the input tax shall be calculated by the following
formula , namely : ─ 3/4
P * R Explanation:
─ P is the purchase price of eligible goods held in stock R is the rate
of tax on goods prevailing on the day, preceding the appointed day or the
rate of tax applicable on the day of its purchases under the repealed Act or
the rate of tax under the Act, whichever is the lowest. |
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(4) The designated officer shall verify the
claim for the input tax credit within a period of sixty days from the date of
filing the statement of tax paid goods held in stock so as to determine the
amount of input tax credit available to the taxable person Such credit shall,
then be availed of proportionately over a period of one year, commencing
after he expiry of three months from the appointed day. |
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(5) Where
the taxable person in a tax period of return period has made any consignment
or branch transfer of goods, the input tax credit, shall be reduced by the
following formula, namely: ─ ST x BT x 4 N x (GT+BT) x 100 Explanation: ─ ST is the value of stock of goods in respect of
which the ITC is calculated in
sub-rule (3) of this rule. BT is the
total value of consignment or branch transfers of taxable goods in the course
of inter-state trade or commerce made in the tax period or return period. GT is the
gross turnover of sales (including inter-state sales) during the tax period
or return period but excluding the tax amount. N is the
number of tax period or return period falling within a period of twelve
months commencing after the expiry of three months from the appointed day. |
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(6) The provisions of sub-rules (1) to (5),
shall apply mutatis mutandis to the goods first purchase or first sale which
have suffered tax either at mentioned in Schedule
D of the repealed Act. |
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26. Input tax credit on duplicate invoice. – (1) In case, the original
VAT invoice has been lost, destroyed or mutilated, a taxable person, shall
make an application to the designated officer in Form VAT-7 along with a
duplicate copy of VAT invoice, issued by the seller and an indemnity bond in
Form AT-8 for the amount, equal to the amount of input tax claimed under such invoice. (2) On receipt of such application, the designated officer shall cross-check the transaction and after satisfying about the genuineness of the transaction, shall allow the claim by an order to be passed within a period of sixty days from the receipt of such application. (3) The taxable person shall avail the input tax credit only after the receipt of the order mentioned in sub-rule (2). |
section 13 |
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(1) After determination of
output tax liability and input tax credit, the taxable person shall determine
his net tax liability, if any, for the tax period or return period in
accordance with the provisions of section 15 of the Act. (2) A registered person shall determine his tax liability for the tax period or return period in accordance with the provisions of section 12 of the Act. |
section 12 and 15. |
PERSONS ENGAGED
IN CASUAL TRADE
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28.
Application for grant of permission.— (1) Before the commencement of casual
business, the casual trader or his duly authorized agent, shall apply to the
designated officer for permission, in Form
VAT-9, along with a
treasury receipt in Form VAT 2 with a fee of rupees five hundred. |
section 31. |
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(2) The casual trader along with his
application shall furnish to the designated officer, he sale bill book(s),
account books and the list of commodities to be sold. |
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(3) The casual trader may withdraw his application any time before the date of commencement of his casual business. |
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29. Security from casual dealer.— (1) The
designated officer on receiving application from the casual trader shall
determine the amount of security keeping in view the quantum of business
likely to be undertaken by the casual trader. The amount of such security,
shall, however not exceed rupees one lac. |
section 31. |
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(2) Every casual trader shall furnish
security for the amount, determined under sub- section (4) of section 31, which
shall be in the form of bank guarantee from a local Scheduled bank or in cash
against a receipt in Form VAT-10,
issued by the designated officer. |
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(3) On receipt of the application complete
in all respects alongwith security, the designated officer, shall record the
particulars of the casual trader and maintain the same. If the designated
officer is satisfied that the particulars contained in the application are
correct and complete, he shall grant permission in triplicate to the casual
trader in Form VAT-11. The
first two copies of the permission shall be given to the casual trader and
the third copy shall be kept in the record: |
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Provided that
if the designated officer is not satisfied that the particulars contained in
the application are correct and complete, he shall after affording an
opportunity to the casual trader of being heard, reject the application for
the reasons to be recorded in writing. |
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(4) The designated officer at any stage during the currency of the casual business, may keeping in view the quantum of business undertaken or likely to be undertaken, demand an additional security, if he is satisfied that the security already obtained is in sufficient: Provided that
the total amount of security including the additional security, shall not
exceed rupees one lac. |
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30. Import of goods by the casual trader.— (1) A casual trader, who brings goods from
outside the State, shall report to the first Information Collection Centre or
Check Post on entry into the State and furnish the second copy of the
permission certificate issued by the designated officer and shall declare the
quantum of goods in Form VAT-12. |
section 31. |
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(2) The casual trader referred to in sub-rule
(1), shall furnish details of such goods to the designated officer before the
commencement of the casual business. The details of the goods imported during
the currency of the said business, shall also be furnished to the designated
officer forthwith. |
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31. Extension of period of business of casual
trader in the event of opening of new
outlet. If, the casual
trader intends to extend the period of conducting the casual business or
intends to open a new outlet, he shall intimate the designated officer in
writing in this respect at least three working days in advance and the
designated officer on receipt of such information and satisfying himself as
to the genuineness of the request, may extend the period of permission for
conducting casual business and incorporate the fact of extending the period,
or opening the new outlet in Form
VAT-11: |
section 31. |
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Provided that
while extending the period of permission or allowing opening of a new outlet,
the designated officer, may review the amount of security already furnished. |
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Subject to the
provisions of sub-rule (4) of rule 33, a casual trader shall deposit the
amount of tax due in the appropriate Government Treasury by way of challan in
Form VAT-2 on the conclusion of the business: |
section 31. |
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Provided that
If the period of casual business exceeds seven days, the amount of tax shall
be deposited on weekly basis on the first working day after the close of the
week and the final installment shall be paid immediately on the conclusion of
the casual business, whichever is earlier. |
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33. Procedure after closure of casual
business and finalizing tax liability. -- (1) The casual trader shall furnish to the designated
officer, a statement showing the details of sales and purchases and tax
liability in Form VAT-13,
immediately after the conclusion of the casual business. He shall also append
the details of unsold goods and shall produce account books before the
designated officer for determining the final tax liability. |
section 31. |
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(2) The designated officer, may examine the
account books of the casual trader immediately on the date of receipt of tax
liability statement in Form VAT13 or
on the next working day and shall determine the final tax liability of
the casual trader. |
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(3) After determining the final tax
liability, the designated officer shall require the casual trader to deposit
immediately the amount of tax so determined. |
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(4) Where a casual trader fails to discharge his tax liability as determined by the designated officer, the same shall be recovered out of the security furnished by the casual trader. Balance unrecovered amount, if any, shall be recoverable under the provisions of the Act and these rules. (5) After satisfying himself that the
casual trader has discharged his tax liability, the designated officer shall
release the security and issue tax clearance certificate in triplicate in
Form VAT14. The casual trader, shall be given the first two copies and the
third copy shall be maintained in the record. He shall deposit the second
copy at the last Information Collection Centre while leaving the State. |
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34. Failure to
seek permission.— If a casual trader fails
to apply for permission or fails to make a report, he shall be served with a
notice in this regard before taking final action. |
section 31. |
|
35. Detention
of goods of casual trader.— If the goods being transported
by a casual trader, are detained as per provisions of the Act and these
rules, the same may be put to auction, if required, in accordance with the
procedure laid down in rule 70. |
section 51. |
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(1) Every taxable person shall file quarterly self-assessed return in Form VAT-15 within a period of thirty days from the date of expiry of each quarter along with the proof of the payment made into the appropriate Government Treasury and the Tax Deductions at Source (hereinafter referred to as the TDS) certificates, if any: Provided that
where a person opts to make the payment of tax through crossed cheque or bank
draft, he shall enclose the crossed cheque or the bank draft, as the case may
be, along with the return, which shall be filed within a period of twenty
days from the date of the expiry of the quarter: Provided further that a person, whose annual gross
turnover exceeds rupees one crore in the previous year, shall determine his
tax liability for every month and shall pay tax by the 20th day of
the month, if paid through the crossed cheque or draft and by the 30th
day of the month, if paid through the treasury receipt and shall submit the same
to the designated officer, along with the information in Form VAT-16; and
payment for the last month of each quarter shall be made on the 20th
or the 30th day of the close of quarter, as the case may be, along
with the quarterly return. The return in Form VAT 15, shall be accompanied by
photocopies of the treasury receipt evidencing the payment of tax for the
previous two months also. Provided further that a person making sales in the course
of inter-State trade or export out of India may, by making an application to
the designated officer, opt to file self- assessed return on monthly basis in
Form VAT-15 within a period of twenty days, if payment of tax is made by a
crossed cheque or draft and within a period of thirty days, if payment is
made through a treasury receipt. |
section 26 and 27. |
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(2) Every registered person, shall file quarterly self-assessed return in Form VAT-17 within a period of thirty days from the date of expiry of each quarter along with the proof of payment made into the appropriate Government Treasury and the TDS certificates, if any: Provided that a person, who opts to make payment of tax through the crossed cheque or bank draft, he shall enclose the crossed cheque or the bank draft, as the case may be, along with the return, which shall be filed within a period of twenty days from the date of the expiry of the quarter. |
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(3) In the case of a taxable person or a registered
person, having more than one place of business in the State, returns shall be
submitted by the authorised person of principal place of business in the
State and shall include the total value of goods sold or purchased or
transferred by all additional places of business of such taxable person or
registered person, as the case may be. |
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(4) In the event of cancellation of
registration, the taxable person or registered person, as the case may be,
shall file a final return in Form
VAT-15 or Form VAT-17, as
the case may be, within a period of thirty days of such closure along with a
statement of stock existing on the date of closure. |
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(5) A return in Form No. VAT 15 or VAT 17,
as the case may be, shall be in duplicate. The original copy, shall be
retained by the designated officer and the duplicate copy shall be returned
to the person after acknowledging the same by signing and affixing the
official stamp and the receipt number. |
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37. Mode of payment and procedure
thereafter. (1) Any
amount payable by a person in respect of tax, interest, penalty, registration
fee or any other liability, shall be paid into the appropriate Government
Treasury. (2) All payments made under the Act or these rules, shall be
made in Challan Form VAT - 2,
which shall be available, free of charge at the District Excise and Taxation
Offices. (3) Challan in Form VAT
2, shall be filled in
quadruplicate. Part A of the Challan shall be retained by the treasury. Part
B of the challan shall be sent by Treasury Officer to the District Excise and
Taxation Office. Parts C and D of the challan shall be returned to the
depositor, duly signed, in token of proof of payment. (4) Where the amount payable by a person is paid into a branch of the State Bank of Patiala or any branch of a Scheduled Bank, authorised to transact the Government business, as approved by the Reserve Bank of India, the manager thereof, shall return to the person, duly signed, in token of proof of payment, parts C and D of the challan form and forward parts A and B of the challan form, along-with a detailed list of deposits, to the Treasury Officer of the district, in which the branch is situated, on the first day of the following month. (5) The Treasury Officer of the district, shall retain part A of
the challan form and forward part B thereof to the District Excise and
Taxation Office. (6) There shall be maintained in the Excise and Taxation Office
of each district, a Daily Collection Register in Form VAT-54, wherein particulars of every challan received in
proof of payment of tax or penalty or any other amount due under the Act,
shall be recorded. |
section 26. |
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38. Deductions
of Inter-state sales and Inter-state purchases. -- A person, who wishes to deduct
from his turnover the amount in respect of sales or purchases, made outside
the state or in the course of inter state trade or commerce or export out of
the territory of India, shall append lists in Form VAT- 18 and Form VAT 19 along with return in Form VAT - 15. |
section 84. |
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39. Evidence in support of inter-state
dispatches from the State.-- A person, who
has dispatched goods from any place within the State and intends to claim
deduction under clause (b) or (c) of sub-rule (1) of rule 15 from his
turnover of sales shall, on demand, furnish before the designated officer for
audit, at the time of audit under section 28, or before the designated
officer for assessment, at the time of assessment under section 29 or
provisional section 30, the following particulars, namely: |
section 28, 29 and 30. |
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(a) description of goods: (b) quantity or weight of goods; (c) name of the transporter, railway station or airport or the
place from which such goods have been despatched; (d) name of the place of destination; (e) number and date of goods receipt along
with vehicle number, railway receipt, bill
of lading, or consignment note, or air note, as the case may be; (f) name and address of the consignor in
the State and the consignee outside the State; (g) name and
address of the purchasing person outside the State, with number of the
registration certificate, if any, under the Central Sales Tax Act, 1956 (74
of 1956); (h) invoice number and date and; (i) amount
of the invoice. |
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(1) In addition to
the returns prescribed under sub-rules (1) and (2) of rule 36, every taxable
person and registered person, shall file an annual statement in Form VAT - 20
or Form VAT - 21, as the case may be, by giving therein the final liability
of tax for the year by the 20th day of November in case of a
taxable person and by the 20th day of August in case of a
registered person. This statement shall be accompanied by the receipt
evidencing the payment of tax less
paid, if any, together with due interest thereon, and the details of the
goods in stock existing on the 31st day of March of the year to
which the statement relates. (2) Every taxable person shall also
furnish alongwith the annual statement, a copy of the Trading account, Profit
and Loss account and Balance Sheet as on the 31stday of March of
that year alongwith statutory declaration in Form D and other relevant Forms
under Central Sales Tax Act 1956.
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Section 26. |
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41. VAT audit report by a Chartered Accountant.— Every taxable person whose
gross turnover in a year exceeds fifty lacs, shall furnish the annual
Statement with Part B thereof duly certified by a Chartered Accountant. |
section 43. |
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42. List of sales and purchases.— Every taxable person shall append to his return a
list of sales in Form VAT - 23 and a list of purchases in Form VAT - 24. |
section 26. |
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(1) The
designated officer shall scrutinize every return filed under section 26 of the
Act. If scrutiny of the return, it is found that a less tax has been paid
than the tax actually payable as per the return, the designated officer,
shall serve a notice upon the person concerned directing him to rectify the
same and to pay the amount of tax less paid, along with the interest payable
under section 32 of the Act and produce the Treasury Receipt(s) before the
designated officer, within the time specified in the said notice: (2) If, it is
found that the tax or interest under section 32 of the Act has been paid in
excess of the amount, actually payable according to the return, the
designated officer, shall inform the same to the person by sending a notice
within one month of completion of such scrutiny. (3) If, upon receipt of the notice referred to in sub-rule (1),
the person complies with the direction made in the said notice and furnishes
proof of compliance the Designated Officer, shall make a record of the same
and close the scrutiny. (4) If, the person does not comply with such directions or
expresses his disagreement in writing, adducing reasons for such disagreement
with the directions made in such notice, the designated officer, unless he
accepts such reasons as correct and justified, shall refer the matter within
a period of fifteen days for audit under section 28 of the Act. |
section 26, 29 and 32. |
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44. Selection of
persons for audit.— (1) The
Commissioner shall select, on the basis of the parameters as may be laid down
by him, a certain number of persons for audit under section 28: Provided that the Commissioner may, upon receipt of
information or otherwise, select those persons for audit, who, according to
him, are required for audit. (2) The audit,
shall be performed by an officer or a team of officers consisting such
officers as may be deemed fit by the Commissioner. (3) The audit may be made for one period or for more than one
return periods. |
section 28. |
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45. Audit of returns, accounts, etc.— (1) For
the purposes of audit of returns, annual statement and accounts, the
Commissioner or the designated officer or any other officer authorised to do
so may require any person to produce evidence for verification of correctness
of any return and any other additional
information as may be considered necessary. |
section 28. |
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(2) The Commissioner or the designated
officer or any other officer authorized to do so, as the case may be, shall issue
a notice of not less than ten days to the person concerned for production of
account books on such date, time and place, as may be specified in the
notice. |
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(3) A person, who has been served notice
under sub-rule (2), shall produce on the specified date and time such account
books, as are mentioned in the notice. |
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(4) During the course of audit, the person
concerned shall provide to the Commissioner as the designated officer or any
other officer authorized to do so, all necessary facilities for conducting
the audit. The person concerned shall also provide every such information, as
may be required by the officer conducting the audit. |
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46. Liability of persons in case of works
contract.— (1) A person
entering into a contract with a contractor or a contractor entering into a
contract with a sub-contractor for transfer of property in goods in execution
of a works contract, shall furnish to the commissioner or the designated
officer, particulars of such contract in Form VAT-25 within a period of thirty days from the date of
entering into such contract. |
section 27. |
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(2) A person entering into a contract with
a contractor or a contractor entering into a contract with a sub-contractor
for transfer of property in goods for execution of a works contract, who is
also liable for deduction of tax, shall within a period of thirty days of accruing his liability to
deduct the tax, make an application, complete in all respects to the
designated officer in Form VAT-26, for allotment of tax deduction number. The
designated officer shall allot tax deduction number to the person concerned
within a period of seven days from the receipt of the application. |
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(3) The tax deducted under the Act, shall
be deposited by the person deducting the tax through a challan in Form VAT-2
in the appropriate Government Treasury within a period of fifteen days from
the close of each month. (4) A monthly statement of the deposits
made under sub-rule (3), shall be furnished by the persons concerned in Form
VAT-27 alongwith the proof of payment within a period of fifteen days after
the date of deposit. |
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(5) The person deducting the tax, shall
issue a certificate of such tax deduction at source in Form VAT-28, which shall
entitle the contractor to claim credit for such amount in the return. |
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ASSESSMENT OF
TAX LIABILITY
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47. Notice and manner of assessment.-- (1) For the purpose of assessment
or provisional assessment of a person, a notice shall be issued, which shall
clearly state the grounds for the proposed assessment, period of assessment,
the date, time and place, fixed for such assessment. The notice shall provide
a time period of not less than ten days for production of such accounts and
documents as may be specified in the notice. |
section 29. |
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(2) A person, who has been served a notice
under sub-rule (1), shall produce on the specified date and time accounts and
documents, as mentioned in the notice together with objection, if any, in
writing, which the person may wish to prefer, alongwith the evidence, which
he may, wish to produce in support thereof. |
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48. Assessment of tax liability.-- (1) The designated
officer, after considering the objections and documentary evidence, if any,
filed by the person, shall pass an order of assessment in writing,
determining the tax liability of such a person. |
section 29. |
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(2) The assessment order shall clearly state
the reasons for assessment. (3) A certified copy of the assessment
order, along with Tax Demand Notice, shall be supplied free of cost. |
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For the
purpose of amendment of assessment under sub-section (7) of section 29, a
notice shall be issued by the designated officer, to the person, clearly
stating the rounds for the proposed amendment, the date, time and place,
fixed for such amended assessment. After hearing, the person concerned and
making such enquiry, as the designated officer may consider necessary, he may
proceed to amend the orders as he deems fit subject, however to the following
conditions, namely:- (a) No amendment, which has the effect of enhancing the amount of tax, shall be made by the designated officer, unless he has given notice to the person concerned of its intention to do so and has allowed him a reasonable opportunity of being heard. (b) Where such amendment has the effect of enhancing the amount
of the tax or penalty, the designated officer, shall serve on the person a
Tax Demand Notice in Form VAT 56 as required under sub-section
(11) of section 29 and thereupon the provisions of the Act and these
rules shall apply, as if such notice had been served in the first instance. (c) Where any amendment made under sub-section (7) of section 29 has the effect of reducing the tax or penalty, the
designated officer shall order refund of the amount, which may be due to the
person and the procedure for refund laid down in rule 52 shall apply. |
section 29. |
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50. Manner of
imposition of penalty for offences under the Act and payment of such penalty.- (1)
Where it appears to the
Commissioner or the designated officer, as the case may be, that it is
necessary to proceed against a person under sections 52, 53, 54, 55, 56, 57,
58, 59 or 60, as the case may be, such officer shall serve upon such person a
notice, directing him to appear before him in person or through an authorised
agent and ,- (a) to
produce before him the books of accounts, registers or documents for
examination; (b) to
explain the books of accounts or documents produced by such person or
evidence that came into possession of any of the said officer; and (c) to
show cause on the date specified in such notice, why penalty specified as in
the notice ,should not be imposed on him. (2) The person may, if he so wishes, prefer
any objection in writing or he may adduce any evidence in support of his
contention on the date of hearing. (3) After examining the books of accounts, documents or
evidence, produced by the person and considering his objection, the
Commissioner or the designated officer, as the case may be, if satisfied with
the explanation given or on the basis of the evidence furnished, may not
impose penalty. In case, no satisfactory explanation is forthcoming, the
officer, shall impose penalty upon the person under the relevant section, for
the amount as provided under the Act and serve a notice upon such person,
directing him to make payment of the amount in accordance with the provisions of the Act and these rules and to
produce the Treasury Challan in proof of such payment, by the date, specified
in the said notice. The officer shall, in every such case, pass a self
speaking order, giving therein reasons for the action taken. |
section 52,53,54, 55, 56, 57, 58,59 and 60. |
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51. Issue of Tax Demand Notice. – (1) If any sum is payable by a person under
the Act or these rules, the designated officer shall serve a notice in Form
VAT - 56 upon him specifying the date, not less than fifteen days and not
more than thirty days from the date of service of the notice, on or before
which, payment shall be made and he shall also fix a date on or before which,
the person shall furnish the treasury challan in proof of such payment. (2) When the Treasury Challan is produced,
the designated officer shall make the necessary entry in the personal account
of the person. |
section 29. |
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REFUNDS
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(1) A
person entitled to refund of an amount of tax, penalty or interest under the
Act and these rules, shall make an application in Form VAT-29 to the designated officer. |
section 18 and 39. |
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(2) The application for a claim of refund
under section 18 on account of direct export out of the territory of India,
shall be supported by the following documents, namely:- (a)
copy of the
invoice issued to the foreign buyer; (b)
Bill of
lading, Airway Bill, Shipping Bill or similar documents, containing Let
Export Order endorsed by Customs Authorities; (c)
custom
clearance certificate in case of export to Nepal and Bhutan; or (d) any other document ,which may be specified by the Government. (3) The application for a
claim of refund on account of penultimate export, shall be supported by the
following documents, namely :- (a) Form H
as prescribed under the Central Sales Tax (Registration and Turnover Rules), 1957; (b) copy of
Bill of lading, Airway Bill, Shipping Bill or similar documents, containing
Let Export Order as endorsed by Customs Authorities; and (c) copy of
the invoice issued to the purchaser. (4) Where the refund is
arising due to excess input tax credit, which may be due to interstate sales,
consignment or branch transfers sales or any other reason under the Act, the
person claiming refund, shall attach the documentary evidence in the form of
statutory declarations prescribed under the Central Sales Tax Act, 1956, i.e., C, D, F, E1 or E2 forms, as the case
may be, or any other proof, with the application. (5) Where the refund is
arising out of a judgement of a Court or an order of an authority under the Act,
the person claiming the refund, shall also append a certified copy of such
judgement or order. |
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(6) No refund shall be
allowed, if the person has not filed returns or paid tax as per provisions of
the Act and these rules. |
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(7) (a) Persons or organizations listed in Schedule G, may apply to
the designated officer for the refund of tax in Form VAT 29A. (b) The refund, shall be
granted only on certification given by the person or the Chief of the
organization that the goods are purchased for use in the official function of
the organization. (c) Refund of tax under clause
(a), shall be allowed on purchases made from a taxable person or a registered
person against invoice. |
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(8) If the designated officer is satisfied regarding admissibility of the refund, he shall issue, subject to provisions of section 39, refund voucher in Form VAT-30 or refund adjustment order in Form VAT30A, as the case may be, within a period of sixty days from the date of submission of complete documents as specified under sub- rules (2), (3), (4), (5) or (7), as the case may be. (9) Where it is subsequently found that
excess refund has been made in any period, the same shall be adjusted against
the refund to be given in future or against future input tax credit available
to such person under section 13. (10) Where claim for refund is found inadmissible, the designated officer, shall issue a notice to the applicant asking him to show cause as to why the application should not be rejected. If the Commissioner or the designated officer is not satisfied with the reasons adduced by the applicant, he may reject the application for refund. (11) The refund made under
section 18 or section 39, as the case may be, shall be entered in the refund
register maintained for this purpose in Form VAT-30 C and VAT-30-B,
respectively. (12) The following officers shall be competent to
allow refund, arising from a single order upto the amount mentioned against
each officer:- (i) Excise and Taxation Officer ; Rupees
one lac (ii) Assistant Excise and Taxation
Commissioner Rupees ten lac (iii) Deputy Excise and Taxation Commissioner
Rupees twenty lac (iv) Excise and Taxation Commissioner
Exceeding rupees twenty lac |
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MAINTENANCE OF
ACCOUNTS
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53. Maintenance of accounts by a person.-- (1) The
following records may be maintained by a taxable person, which will include,- |
section 42. |
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(a) a monthly VAT account
specifying total output tax, total input tax and net tax payable or the excess
tax credit due for carry forward; (b) purchase records,
showing details of purchases on which tax has been paid, purchases made
without payment of tax, purchases made from an exempted unit and purchases
made from outside the State. Original tax invoices for purchases on which tax
has been paid and invoices for purchases made without payment of VAT, shall
all be retained date wise; (c) sales records showing
separately sales made at different tax rates, zerorated taxable sales and
tax-free sales and copies of VAT invoices related to taxable sales and
invoices related to tax free sales ,shall be retained datewise and in
numerical order ; (d) record of inter-state
sales and inter-state transfer of goods, including that of goods sent for job
work, supported by statutory declarations and such other evidence as may be
relevant. (e) details of input tax
calculations, where the taxable person is making both taxable and tax free
sales ; (f) stock records showing
stock receipts and dispatches and stock of manufactured goods ; (g) order records and
delivery challans, wherever applicable; (h) annual accounts
including trading, profit and loss accounts and the balance sheet ; and (i) bank records, including
statements, cheque book counter foils and pay-in-slips. |
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The following
records , may be maintained by a registered person, namely :- |
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(a)
details of
the goods purchased and sold by him; and (b) cash book, daybook,
ledger, invoice or bill books and purchase vouchers. |
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(3) Specimen of sale and purchase
registers for taxable person and registered person which are available in
Form VAT - 31-, Form VAT - 32, Form VAT 33 and Form VAT34, respectively.
These specimens are provided to facilitate a person for proper maintenance of
accounts. A person may, maintain account books as per his requirement and
nature of business, but these shall contain the information as per aforesaid
the specimen. |
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54.
Particulars to be mentioned in a VAT invoice .— (1) A VAT invoice, shall be issued from
duly bound invoice or cash memo book, except when invoices are prepared on
computer or any other electronic or mechanical device. It shall be at least
in triplicate i.e. Original Copy, second copy and the last copy. The respective
copies of the invoice shall bear these words clearly. (2) On the original copy of the VAT
invoice, the words Input Tax Credit is available to a person against this
copy shall be printed and it will be issued to the purchaser only. On the
second copy, the words This copy does not entitle the holder to claim Input
Tax Credit shall be printed and this copy shall be used for the purpose of
transportation of goods. The last copy shall be retained by the seller. (3) The words VAT Invoice
shall be prominently printed on the invoice. |
section 45. |
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(4) A VAT invoice shall
contain, the following details:- (a) a consecutive serial
number printed by a mechanical or electronic process. In case of a computer generated
invoice, the serial number may be generated and printed by computer, only if
, the software automatically generates the number and the same number cannot
be generated more than once; (b) the date of issue; (c) the name, address and
registration number of the selling person; (d) the name, address and
registration number of the purchaser; (e) full description of the
goods; (f)
the quantity
of the goods; (g) the value of the goods per unit; (h) the rate and amount of tax
charged in respect of taxable goods; (i) the total value; (j) Ii the goods are being
sold, transferred or consigned to a place outside the State, serial number of
Form VAT-36; (k)
mode of transportation of goods and details thereof; and (l) signatures of the
proprietor or partner or director or his authorized agent. |
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55.
Particulars to be mentioned in a retail invoice.- (1) A
retail invoice ,shall be issued from duly bound invoice or cash memo book,
except when the invoices are prepared on computer or any other electronic or
mechanical device. It shall be a t least in duplicate. (2) The
first copy of a retail invoice shall be issued to the purchaser of goods. The
last copy shall be retained by the selling person. (3) A
retail invoice shall carry the following details :- (a) a consecutive serial
number, printed by a mechanical or electronic process. (b) a he date of issue. (c)
the name,
address and registration number of the selling person. (d)
full
description of the goods. (e)
the quantity
of the goods. (f)
the value of
the goods per unit. (g) the total value. (h)
signature of
proprietor or partner or director or /authorized agent. (4) A retail invoice for interstate sale
and exports out of the country shall carry the following details in addition
to the details mentioned in sub-rule (3), namely:- (a)
the name ,
address and registration number of the purchaser, (b)
the rate and
amount of tax charged in respect of taxable goods; (c)
serial number
of Form VAT-36 ; and (d)
mode of
transportation and details thereof. |
section 45. |
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56. Particulars to be mentioned in credit or
debit note .-- (1) A
credit or debit note, shall be issued from the VAT or retail invoice book and
shall contain the following information:- (a) words debit note or
credit note shall be written on the invoice prominently. (b) the name, address and
registration number of the person to whom issued. (c) number and date of
invoice to which credit or debit note relates. (d) brief explanation about
issuance of debit or credit note. (e) the value of goods and
the amount credited or debited along with tax effect. (2) The note shall carry the date of issue and signature of proprietor or
partner or director or authorized agent. |
section 45. |
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57. Particulars and information to be
mentioned in a delivery challan.— (1) A delivery challan for transfer of goods
other than by way of sale, shall be issued from duly bound book ,except when
the challans are prepared on computer or any other electronic or mechanical
device. It shall be atleast in triplicate. The first copy shall be for
purchaser or consignee. The second copy shall be for the transporter. The
last copy shall be retained by the consignor. The serial number shall be
printed by a mechanical process. (2) A delivery challan shall contain the
following particulars :- |
section 45 and 51. |
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(a)
the words,
Delivery Challan shall be prominently printed on the document. (b) serial number of Form
VAT-36 in case of interstate transaction. (c) date of transfer of goods. (d) name, address and
registration number of the consignee. (e)
description
of goods, weight, quantity, estimated price per unit and total estimated
value of goods. (f) mode of transportation of
goods and details thereof. (g) signature of the Consignor. |
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58. Electronic maintenance of record. -- (1) A person may
electronically maintain or generate all or any of the records, returns and
invoices prescribed under rules 53 to 57, using a computer, in electronically
legible format after informing the Commissioner or the designated officer
about the system to be followed. Whenever changes are made in the system, the
person shall inform the Commissioner or the designated officer, as the case
may be, within a period of fifteen days of such change. |
section 42. |
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(2) The printouts (hard copies) of records
and documents must be taken out at the end of each month and kept in bound
folders, separately for each type of record, returns and invoices. |
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(3) The person shall ensure that proper
backup records are also maintained and preserved so that in the event of
destruction due to unavoidable accidents or natural causes, the information
can be restored within a reasonable period of time from such accident or
natural cause. All such records, returns, invoices and other documents (both
electronic and hard copy, including backups), shall be preserved and retained
for a period of six years (counted from the first day of the financial year
following the financial year to which a record, return or invoice pertains)
or until the assessment becomes final, whichever is later. |
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(4)It shall be incumbent upon
the person, who maintains the electronic records, to produce on demand, the
relevant records, in hard copy and/or in the electronically legible format along
with the flow and treatment of the transactions through the accounting
system, from the stage of initiation to closure and storage to the designated
officer, or the audit parties, deputed by the competent authority. |
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(5) The person shall also provide account
of the audit trail and interlinkages, whether paper or electronic, and the
financial accounts record layout, data dictionary and total number of records
in each field along with sample copies of such records. |
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(6) In case, any person is found to be misusing this facility or not providing access to the information or if there are any other cogent reasons, the Commissioner or any other authorised officer, as the case may be, may, after recording such reasons and after taking into consideration the explanation tendered by the person regarding the discrepancies, if any, prohibit a person from electronically maintaining or generating any records, returns or invoices. |
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59. Manner of authentication of account
books. – The authentication
of the account books by the designated officer shall be done by appending his
signature along with his seal at one or more places in each of the books, or
documents, produced before him. |
section 42. |
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60. Record of
cross checking and notice for survey. -- The designated officer shall keep a record of the notices issued
for the purpose of cross-checking, survey and authentication of account
books. |
section 47 and 48. |
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61. Procedure for
search and seizure. – (1) All seizures
or searches under section 46, shall be made in accordance with the provisions
of the Code of Criminal Procedure, 1973. (2) Any
officer, while exercising power under section 46, may take assistance of any police officer of the State. (3) Any accounts,
registers or documents seized under section 46, shall not be retained beyond the period
referred to in the aforesaid section. (4) If, any
person from whom any accounts, registers or documents have been seized under section 46, does not
take delivery of such accounts, registers or documents
within the time specified in the notice issued in this behalf, the designated officer shall be at
liberty to take appropriate action. |
section 46. |
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The provisions of section
46 and rule 61, shall apply
mutatis mutandis in respect of inspection, search and seizure of accounts,
registers and documents relating to transport business of a transporter,
carrier or transporting agent. |
sections 46 and 51. |
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TRANSPORTATION OF GOODS
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63. Delivery challan and declaration. – (1) The declaration referred to in the first
proviso to sub-section (2) of section 51, shall contain the particulars as
are prescribed in Form VAT 12. |
section 51. |
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(2) The form referred to in the second
proviso to sub-section (2) of section 51 shall be in Form VAT 36. |
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(3) The declaration referred to in the first proviso to sub-section (4) of section 51, shall contain the particulars as are prescribed in Form VAT 35. (4) The bond with sureties referred to in
clause (a) to sub-section (6) of section 51, shall be in Form VAT-37. |
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(5) For the purposes of clause (d) of
sub-section (7) of section 51, the receipt, shall be in Form VAT - 38. It
shall be in duplicate. The original copy thereof, shall be issued to the
owner of the goods or his representative or the driver or any other person in
charge of the goods vehicle or vessel, in token of having received the amount
of cash security and carbon copy thereof shall be retained by the
office. |
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64. Procedure for furnishing information at
the Information Collection Centre .--(1) The owner or person in charge of the goods vehicle shall submit
before the authorised person at the Information Collection Centre ;- |
section 51. |
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(a) transporters copy of VAT invoice or retail
invoice or delivery challan, as the case may be; (b) declaration for transport of goods to and
from the State in Form VAT36, in duplicate; and (c) Goods Receipt or trip sheet or way bill
or log book, as the case may be. |
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(2) The
authorised person at the Information Collection Centre, shall enter the
relevant information in the computer and generate serially numbered
computerized printouts of Form VAT-12 or Form VAT-35, in duplicate, where
after the documents mentioned in sub-rule (1), shall be returned to the
person in charge of the goods along with the aforesaid Forms in duplicate. |
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(3) The
authorised person shall charge such sum, as may be fixed by the Commissioner
from time to time as service charges for issuing the computer printouts in
Form VAT-12 or Form VAT-35, as the case may be, from the owner or the person
in charge of the goods vehicle. |
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(4) The
owner or the person in charge of the goods vehicle, shall submit the
documents referred in sub-rule (1) , in original and copies thereof alognwith
the duly signed copies of Form VAT-12 or Form VAT-35, as the case may be, to
the officer in charge of the Information Collection Centre: |
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Provided that no such copies of the
documents, shall be required where declaration in Form VAT36 is submitted. |
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(5) The
officer- in- charge of the Information Collection Centre, shall retain the
original foil of declaration furnished in Form VAT-36 and a copy of Form
VAT12 or Form VAT - 35, as the case may be, and shall return the duly stamped
and signed copies of the following documents to the owner or person in charge
of the goods vehicle, namely: |
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(a) a copy each of the duplicate copy of VAT invoice or
retail invoice or delivery challan and trip sheet or log book or way bill and
goods receipt; (b) a copy of Form VAT-12 or Form VAT-35, as the case
may be; and (c) duplicate foil of Form VAT- 36: |
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Provided that where Form VAT 36 is not
required to be submitted under these rules, the officer in charge shall also
retain copies of the documents as mentioned in clause (a) and (b). |
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65.
Procedure regarding declaration for transport of goods to and from the State.— (1) The Form referred to in the second
proviso to sub-section (2) of
section 51 for the sale or dispatch of the goods by a taxable person from
within the State to a place outside the State or for the import of the goods
from outside the State, shall be in Form VAT - 36. It shall be furnished, if
the goods are meant for trade, commerce or industry and the amount of a
single transaction exceeds rupees ten thousand and are other than the goods
declared tax free under section 16. |
section 51. |
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The procedure
to issue blank Form VAT-36, its
use and submission to the designated officer after use , shall be as
hereinafter provided:- |
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(a) Form VAT-36 shall be got
printed by the State Government or in certain cases, it may allowed to be
procured electronically, subject to such security measures and on payment of
such fee, as may be specified by the State Government from time to time. The
aforesaid Form, shall be in triplicate, that is, the counter foil, the
original foil and the duplicate foil and shall be issued to the taxable
person, on making an application in Form VAT36-A, to the designated officer
against cash payment or treasury receipt of rupee one for each form; (b) The taxable person, shall
apply to the designated officer in Form VAT36-A, stating clearly his reasonable
demand for a period not more than three months, disclosing the stock and details of Forms
already in his possession and also the number of Forms and the date on which
these were last issued; (c) If the designated officer is satisfied
that the requisition of the taxable person is genuine and reasonable, he may
issue him as many forms as he may deem proper; (d) The taxable person to whom the above said
Forms are issued, shall be responsible for their proper custody and use. If
such Form whether blank or filled up, is lost either from the custody of a
taxable person or from any other person in transit, the taxable person ,
shall report immediately the loss of the same to the designated Officer from
whom he had obtained it. (e) On receipt of the report, the designated
officer shall call upon the taxable person to furnish a reasonable security
by way of an indemnity bond in Form VAT - 36C in respect of each lost Form
separately or in respect of all the lost Forms collectively to safeguard
against their misuse and the designated officer shall notify the loss of
Forms ; (f) If the taxable person closes down his
business and surrenders his registration certificate or his registration
certificate is cancelled for any other reason, he shall forthwith surrender
all the VAT - 36 Forms lying unused with him to the designated officer from
whom he had obtained them; (g) The taxable person shall maintain a
register containing accounts of such Forms in a register in Form VAT 36-B ; (h) The taxable person shall produce the register
referred to in clause (g) with his application for getting more Forms. Part C
of the application, shall be perforated and affixed in the Account Register
in Form VAT 36-B of the taxable person by the designated officer issuing the
forms ; (i) The State Government may, by
notification in the Official Gazette, declare certain serial number, series,
designs or colour of Form VAT - 36,
as obsolete and invalid. All the taxable persons shall, on or before the date
from which the Form VAT - 36 are declared obsolete and invalid, surrender to
the designated officer, all such Forms, which may be in their possession and
may obtain new forms in exchange. However, new Forms shall not be issued to a
taxable person until he has rendered the account of the old Forms, issued to
him and actually returned the balance of Forms in his possession, if any, to
the designated officer. (j) A taxable person selling
or consigning or transferring or exporting goods outside the State and the
territory of India of the value ,exceeding rupees ten thousand , shall be
required to fill up Form VAT - 36, in triplicate with full particulars and shall sign and stamp all
the three foils of the said Form. The original and duplicate foil of the
filled Form alongwith other documents as required under section 51 of the
Act, shall accompany the goods during the course of transportation. The
counter foil shall be retained by the taxable person ; (k) At the first Information Collection
Centre before his exit from the State, the owner of the goods or the driver
of the vehicle or any other person in charge of the vehicle or vessel
carrying the goods, shall give the original and duplicate foils of the Form
to the officer in charge of the said Information Collection Centre, who after
satisfying himself about its being complete and correct, shall sign and stamp
them with his official seal, keep the original foil in his record and return
the duplicate foil of the Form to the person, who has produced the same. (l) A taxable person importing or receiving
goods of value, exceeding rupees ten thousand into the State from any place
outside the State, shall send to the selling dealer or consignor of the other
State, two foils of Form VAT - 36 obtained by him under clause (c), duly
filled, signed and stamped. He shall, retain the counter foil with him; (m) On his entry into the State, at the first
Information Collection Centre, the owner or the driver of the vehicle or any
other person in-charge of the vehicle or vessel, carrying the goods, as the
case may be, shall produce both the above said foils to the officer-in-charge
of the said Information Collection Centre, who after satisfying himself about
their being complete, correct and genuine, shall sign and stamp them with his
official seal and keep the original foil in his record. The officer, shall
return the duplicate foil of the Form to the person, who has produced the
same, who shall carry the duplicate foil alongwith goods during their
transportation in the State; (n) The owner of the vehicle or the transport
company or the transport agency, as the case may be, shall deliver to the
consignee, while delivering the consigned goods, the duplicate foil of the
Form duly authenticated by the officer in charge of Information Collection
Centre, alongwith Invoice and Goods Receipt ; (o) The importer shall preserve the foil and
other documents delivered to him under clause (n) for such period, as may be
specified by the Commissioner and produce them before the designated officer,
whenever demanded by him; (p) Where a duly completed Form, issued by a
purchasing taxable person or consignee to a selling dealer or consignor, is
lost in transit or in the hands of the selling dealer or consignor, the
purchasing taxable person or the consignee, as the case may be, shall on demand,
by such selling dealer or consignor, issue a duplicate Form to him in the
same manner in which original Form was issued: Provided that before
issuing a duplicate Form, the purchasing taxable person or consignee, shall
give the following declaration in red ink, duly signed by him, on each of the
three foils of such duplicate declaration Form:- I, hereby declare that
this is the duplicate in lieu of the original of the declaration Form No. ________ signed on________and
issued to M/s_____ in respect of _____________ (description of goods) valuing
at Rupees ____________. (q) No taxable person shall issue any Form,
except one, obtained by him from the designated officer or procured
electronically and not declared obsolete or invalid under the provisions of
clause (i) ; (r) The Commissioner may, issue, from time to
time detailed instructions for issue of blank Forms to a taxable person,
their use, submission after use and surrender of unused Forms by him to the
designated officer and maintenance of record in relation thereto; (s) Notwithstanding any thing contained in
the preceding clauses, if an importer of goods is unable to produce Form
VAT-36 at the Information Collection Centre, he may at his option, pay cash
security to be calculated at the rate of tax applicable under section 8 on
the value of such goods. The cash
security so paid at the Information Collection Centre, may be adjusted towards his tax liability at the time of filing return under section 26 ; provided the goods
are duly reflected in his
account books and declaration in Form
VAT 36 is submitted to the designated
officer within fifteen days from the receipt of goods by him. |
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(3) (a) In case, a taxable person is importing goods of value, exceeding rupees
ten thousand , meant for the purpose of trade, commerce and industry from
outside the State by Rail, Air, Sea or Post Office or Courier, he or his
representative, shall fill the original and duplicate foils of the Form VAT-36, obtained by him, depicting
the details of import as per invoice or delivery challan, railway receipt,
bill of lading or any document of this nature before taking the delivery of
the goods. (b) The taxable person or his
representative, shall submit the original foil and the duplicate foils of Form VAT - 36, in the office of the
designated officer in whose area his business premises falls. (c) The taxable person or his
representative , shall carry the duplicate foil of the Form so obtained,
alongwith the goods during the course of transportation from Railway, Airport
or Post Office or Courier to his place of business ; (d) A taxable person selling
or consigning or transferring or exporting goods
outside the territory of India of the value, exceeding rupees ten thousand
meant for the purpose of trade to a person outside the State by Rail, Air,
Sea, Post or Courier, shall fill Form
VAT - 36 according to invoice or delivery challan, railway receipt, bill
of lading or any document of this nature ; (e) He shall submit the original
foil in the office of the designated officer The concerned designated officer
after verifying the correctness of the Form, shall put his signature and
affix seal on both the foils. He shall keep the original foil in his official
record and return the duplicate foil to the taxable person. The taxable
person, shall carry the duplicate foil alongwith the goods while transporting
the same from his business premises to the Railway Station, Airport, Seaport,
Post Office or office of the Courier Services; (f) Whoever transports or
carries any consignment of the goods referred to in sub-clauses (a) and (d)
from or to a Railway Station, Steamer, Airport or Post Office or any other
place, he shall carry with him the copy of the Form mentioned in these clauses
alongwith the other documents and whenever a road vehicle transporting such
consignment or person carrying such consignment is intercepted, he shall
present such Form along with other documents to such officer, as may be
authorised by the Commissioner in this behalf; (g) Nothing
contained in this rule shall be considered to impose any obligation on
railway administration or railway servant or the post office or any officer
of the post office or to empower any search, detention or seizure of any
goods on a railway as defined in the Railways Act, 1989 or in a post office
as defined in the Indian Post Office
Act, 1898. |
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66. Maintenance of records by carrier of
goods.— Every carrier of goods or his agent, shall maintain true account of goods transported, delivered or received for transport containing the particulars like name address, registration number of consignor or consignee, value and description of the goods. Suchrecord shall be preserved by him for a period of six years. |
section 51. |
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67. Procedure of accepting goods for
transportation from the taxable person.-- (1) No carrier of goods or its agent shall
transport or, accept for booking for transportation unless :- (a) the consignment is covered
by a VAT invoice, a retail invoice or a delivery challan; and (b) a declaration for
transport of goods to and from the State in Form VAT- 36 with original and duplicate foils duly filled by the
consignor, if the value of the invoice exceeds rupees ten thousand. |
section 51. |
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(2) The transporter shall issue transport receipt for goods received and way-bill in Form VAT-39 and Form VAT-40 ,respectively. (3) The transporter shall enter
full particulars of the goods received for transportation in a register to be
maintained in Form VAT-41. |
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68. Procedure for delivery of goods by the
carrier of goods or transporters to a taxable person.— (1) No carrier of goods or its agent,
shall accept delivery of the goods coming from outside the State unless;- (a)
the
consignment is covered by an invoice or delivery challan as the case may be ; (b) a declaration for
transport of goods to and from the State in Form VAT - 36 ,duplicate foil duly filed in by the consignor and
stamped by the officer in charge of
the Information Collection Centre, if the value of invoice exceeds rupees ten
thousand ,is submitted ; (c) goods receipt
(GR)originating from place of commencement of transportation is furnished ;
and (d) the declaration Form duly
stamped by the officer in charge of the Information Collection Centre in Form VAT-12 is submitted. |
section 51. |
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(2) After receiving the goods,
the transporter shall enter all the particulars of the consignment in a register in Form
VAT - 42. The
transporter shall take an acknowledgement from the taxable person or the
receiver of the goods, duly signed and stamped on the goods receipt
(GR)/transport receipt (TR) and shall enter full particulars in the Form
VAT -42. |
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69. Taxable person to maintain true account of goods
received and dispatched. (1) Every taxable person shall maintain true
record of goods received or goods dispatched in a register, which shall be in
Form VAT- 43 and Form VAT 44, respectively. |
section 51. |
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(2)
No person or
his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under
the Act, from or deliver the goods for booking
to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;- |
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(a) a copy of the purchase invoice or sale bill or VAT
invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods
to and from the State in Form VAT - 36,
if required, as the case may be, covering the consignment, is furnished to
the transporter or his representative; (b) particulars of consignment
intended to be booked, are furnished in the forwarding note in Form VAT 45 to the agent , who takes
delivery or delivers goods for booking is in possession of a letter of
authority bearing his signatures duly attested from the consignee or consignor,
as the case may be; (c) register in Form
VAT - 43 or Form VAT - 44, as
the case may be , maintained by a registered person, containing entries in
regard to such consignment, is produced and got authenticated from the
carrier of the goods or an agent of the Transport Company or Booking Agency,
as the case may be; (d) stamped endorsement indicating his full
particulars and registration certificate number under the Act, if any, is
recorded on the transport receipt by the consignee; and (e) the consignor or the consignee being an
unregistered person under the Act, gets the Forwarding Note or the Transport
company receipt in respect of consignment of goods intended to be booked to a
place outside the State, or brought from a place outside the State
countersigned from the Excise and Taxation Officer of the district or any
other officer authorised by him. |
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The goods
detained or seized, which have not been released or got released as per due
process of law, shall be sold by public auction after following the procedure
herein after provided:- |
section 51. |
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The owner of the goods, shall have the first choice to
reacquire the goods on payment of tax, penalty or other dues for which the
designated officer shall issue a notice calling upon such person to
re-acquire the goods within the time specified in such notice and on such
persons failure to do so, the goods shall be put to public auction; the auction ,shall be
conducted by a committee comprising of three officers, i.e. Assistant Excise
and Taxation Commissioner in charge of the district or Assistant Excise and
Taxation Commissioner (mobile wing) or Assistant Excise and Taxation
Commissioner (ICC) , as the case may be, and two Excise and Taxation officers
; the auction, shall be
conducted after the Assistant Excise and Taxation Commissioner or the
designated officer or the officer concerned certifies that the goods have not
been got released even after the process of law has been completed or the
goods are of perishable nature and need immediate disposal; Assistant Excise and
Taxation Commissioner in charge of the district, may fix a particular day in
a year for putting the goods seized or detained to auction and such date, shall
be widely publicized; the Assistant Excise and
Taxation Commissioner in charge of the district shall, cause to be published
on the Notice-Board of his office, a list of the goods ,detained or seized
and intended to be sold. The notice in prescribed Form VAT 46, shall specify
the place, day and time of auction. A notice of fifteen days shall be given
before the sale by auction is to be conducted. A copy of such notice and list
of goods, shall also be displayed at one or more public places, Information Collection
Centres and office of the Assistant Excise and Taxation Commissioner in
charge of the district in which the goods were detained or seized and, if considered
necessary, wide publicity of such auction , may be given in leading news
paper(s).Before doing so, the Assistant Excise and Taxation Commissioner in
charge of the district shall , issue a notice in Form VAT - 47 to the
owner of the goods ; the intending bidders,
shall deposit the earnest money equivalent to a sum amounting to ten percent of
the estimated value of the goods before the commencement of the auction ; the auction proceedings
shall be recorded in writing in Form
VAT- 48; where the purchaser fails to pay the bid money, the goods
shall be resold by auction at once and earnest money deposited by the
defaulting purchaser, shall be forfeited to the State Government. The earnest
money deposited by the unsuccessful bidders, shall be refunded to them
immediately after the auction is over; and the final bid ,shall be approved
by the Deputy Excise and Taxation Commissioner in charge of the Division, if
the auction money exceeds rupees fifty thousand. the auction purchaser
,shall pay the sale value of the goods in cash immediately after the sale and
he shall not be permitted to carry away any part of the goods until , he has
paid for the same in full and until ,the sale has been confirmed by the
appropriate Authority mentioned in clause (viii) . after receiving the amount
by the above said procedure, the goods shall be delivered and a receipt
thereof shall be issued in Form VAT -
49. |
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APPEAL AND
REVISION
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(1) An appeal against every original order
referred to in section 62, shall contain the following particulars and
information, namely:- |
section 62 and 63. |
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(a)
the name and address of the appellant; (b)
the date of the order against which an appeal is made; (c)
the authority against whose orders , the appeal is made; (d)
a clear statement of facts and grounds of appeal; (e)
reasons for the delay in appeal, if any; (f) the relief prayed for; and (g) signatures and verification by the
appellant or by an agent duly authorised by him in that behalf in the
following form, namely:- I,
___________________________Proprietor/Partner/ Director/ Agent, appointed by
the appellant named in the above memorandum of appeal, do hereby declare that
the facts as stated above, are true to the best of my knowledge and belief. (Signature) |
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The memorandum of appeal, shall be submitted along with
the original order, against which it is made or duly authenticated copy
thereof, unless the omission to produce such order or copy is explained at
the time of the presentation of appeal to the satisfaction of the appellate
authority. |
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Receipt for statutory payment of twenty five per cent of
the amount, shall also be submitted with the memorandum of appeal. |
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(4) The
memorandum of appeal shall either be presented by the appellant or his agent
to the appellate or be sent by registered post. |
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(1) If, memorandum of appeal is not filed as per provisions of rule 71 the appeal shall be entertained. (2) The appellate authority may dismiss an appeal by an order in writing, if it is not field within the stipulated period of thrity days: Provided that the appellate authority may, in the interest of justice, for the reasons to be recorded in writing, condone the delay in cases where appeal is not filed within the stipulated period; Provided
further that before dismissing an appeal, the appellant shall be given a reasonable
opportunity of being heard and the order of dismissing the appeal, shall be
made in writing by recording the reasons therefore. |
section 62. |
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(1) (a) If an appeal is not dismissed
summarily, a reasonable opportunity of being
heard to the parties concerned shall be afforded by the appellate authority. 2. A copy of memorandum of the appeal
shall be provided to the respondent with a
view to file proper reply thereto. |
section 62. |
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74. Stay of recovery of balance amount. (1) while filing an appeal, the , the appellant may submit an application to the appellate authority for staying the recovery of the balance amount of seventy five per cent by giving cogent reasons therefor. (2) The appellate authority shall dispose of the stay application within a period of thirty days from the date of its submission, failing which it shall be deemed that the recovery of the balance amount has been stayed till the disposal of the application. the provisions
of appeal mention in rules 71 to 74 and 77 shall mutatis mutandis apply to
the revisions also. |
section 62. |
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76. Transfer of
appeal or revision. -- The Commissioner may
either suo-motu or on an application, for reasons to be recorded in writing,
transfer an appeal or revision, as the case may beat any stage of the
proceedings pending before any appellate authority or revisional authority
subordinate to him to another appellate or revisional authority and shall
communicate the order of transfer to the appellant or the petitioner, affected by the order and to the appellate or
revisional authorities concerned. |
section 3(3) |
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77. Supply
of certified copy .— A certified copy of every order passed by the appellate authority, the revisional authority, shall be supplied to the concerned parties free of cost: Provided that where the
orders are pronounced in the absence of the parties, such ex parte orders
shall be communicated to the parties. |
section 62. |
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78. Appeal or revision to the Tribunal. -- (1) Any person aggrieved by the order of
an appellate authority or a revisional authority, may file an appeal or
revision, as the case may be, to the Tribunal. |
section 63 and 65. |
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The provisions of rules 71 to 74 and 77 shall apply mutatis mutandis to the submission of appeal or revision, summary rejection, hearing and disposal of cases by the Tribunal, except that it shall be accompanied by five copies of memorandum of appeal. Every order
passed by the Tribunal shall be communicated to the Commissioner, concerned
appellate authority or the revisional authority, the authority passing the
original order and the appellant free of cost. |
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79. Appeal, revision, register(s), -- (1) The Appellate and the Revisional
Authority, shall maintain the Institution Register, Peshi Register and
Disposal Register in Form VAT-50, Form VAT-51 and Form VAT-52, respectively. (2) The designated officer, shall maintain
a register of cases in which appeals have been filed and litigation in
pending in Form VAT-53. |
Sections 62 and 63. |
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80. Salaries
and allowances of the chairman, vice chairman or a member of a Tribunal.— (1) The salaries and allowances of the
Chairman, Vice Chairman or a Member of a Tribunal, shall be as follows:_ (a) If , he is a retired Judge
of the High Court or a retired member of the Indian Administrative Service,
or he is retired officer of the Department of Excise and Taxation, Punjab not
below the rank of Additional Commissioner, he shall get the substantive pay
drawn by him at the time of retirement , less the amount of gross monthly
pension ,but his pay plus gross monthly pension, shall not exceed the
substantive pay drawn by him at the time of retirement: Provided that the State Government may in deserving cases, relax this condition and allow officiating pay drawn at the time of retirement instead of substantive pay: Provided
further that the salaries and allowances in case of the member being an Advocate
or Chartered Accountant, shall be such as may be determined by the Government;
and |
section 4. |
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(b) If , he is a serving Judge of the High Court or a serving member of the Indian Administrative Service, or he is a serving officer of the Department of Excise and Taxation, Punjab not below the rank of Additional Commissioner, he shall get such salaries and allowances, as he would have drawn, had he not been appointed the Presiding Officer or a Member of a Tribunal: Provided that
if the person appointed as Presiding Officer or Member of a Tribunal retires
during his tenure as such, his salaries and allowances immediately after the
date of retirement, shall be such, as are provided in clause (a) above. Explanation -
The words gross monthly pension as used in this rule, shall mean pension plus
pension equivalent of death-cum-retirement gratuity and commuted pension. |
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The Chairman,
Vice Chairman or a Member of a Tribunal, shall for journeys performed in
connection with his official duties, be entitled to the traveling allowance
at the rates for the time being admissible to the group A officers of the
State. |
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The Chairman,
Vice Chairman or a Member of a Tribunal, shall be entitled to such medical
facilities as are admissible to the (Group. A) Officers of the State. |
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The Chairman,
Vice Chairman or a Member of a Tribunal shall not accept any other assignment
without the prior permission of the State Government. |
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(1) The Chairman, Vice Chairman or a Member of a Tribunal shall, if he is a serving Judge of the High Court or a serving member of the Indian Administrative Service or he is serving officer of the Department of Excise and Taxation, Punjab, not below the rank of Additional Commissioner, be entitled to such kinds of leave including casual leave as is admissible under the provisions of Service Rules applicable to him and if he is a retired Judge of the High Court or a retired member of the Indian Administrative Service or he is retired officer of the Department of Excise and Taxation, Punjab, not below the rank of Additional Commissioner, he shall be entitled to such kinds of leave including casual leave, as was admissible immediately before his date of retirement according to Service Rules applicable to him: Provided that
the leave and leave salary in case of the member, being an Advocate or
Chartered Accountant, shall be such as may be determined by the State
Government. |
section 4. |
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The power to
grant leave shall vest in the State Government. |
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MISCELLANEOUS
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82. Maintenance
of daily collection register.— Every designated officer
shall maintain a Demand and Collection Register in Form VAT-55, showing the payment of VAT or TOT, penalty,
interest, composition money, input tax credit carried over and other amount
deposited by the persons. |
section 70 |
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83. Record of returns of taxable or
registered persons. -- Record of
returns of taxable persons and registered persons, shall be maintained by the
designated officers in separate registers. |
section 70. |
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84. Receipt of monthly scroll from the treasury. – Every Treasury Officer,
shall send to the District Excise and Taxation Office within the first week
of each month, a statement of the amounts credited in the Treasury under the
Act and these rules during the preceding month. |
section 70 |
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The summons to be issued
by the Assessing, Appellate and Revisional Authority for appearance of any
person or for the production of a document shall be in Form VAT - 57. |
section 70 |
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(1) Notice under the Act, or under these
rules, shall be served by one of the following methods:- (a) by delivery by hand or through courier, of a copy of the notice to the addressee or to any other agent ,duly authorised in this behalf by him or to a person, regularly employed by him in connection with the business in respect of which he is registered as a person or to any adult male member of his family residing with the person; or (b) by registered post ; Provided that if upon an
attempt having been made to serve any such notice by either of the above said
methods, the authority concerned has reasonable grounds to believe that the
addressee is evading the service of notice or that, for any other reason,
which in the opinion of such authority is sufficient that notice cannot be
served by any of the above mentioned methods, the said authority shall after
recording the reasons therefor, cause the notice to be served by affixing a
copy thereof;- if the
addressee is a person, on some conspicuous part of the persons office or the
building in which the persons office is located or upon some conspicuous part
of the place of the persons business last intimated to the said authority by the
person or of the place where the person is known to have last carried on business;
or if the addressee is not a person, on some conspicuous part of his residence or office or the building in which his residence or office is located and such service shall be deemed to be as effectual as if ,it has been made on the addressee personally: Provided
further that, where the officer at whose instance the notice is to be served,
is on enquiry satisfied ,that the said office, building, place or residence does
not exist or is not traceable, such officer, may by an order in writing, dispense
with the requirement of service of the notice under the preceding proviso. |
Section 70 |
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When the
officer serving a notice delivers or tenders a copy of the notice to the person
or addressee personally or to his agent or to any of the persons referred to
in clause (a) of sub-rule (1), he shall require the signature of the person to
whom the copy is so delivered or tendered in token of an acknowledgement of service
endorsed on the original notice. When the notice is served by affixing a copy
thereof in accordance with the first proviso to sub-rule (1), the officer serving
it, shall return the same in original to the authority, which issued the notice
with a report endorsed thereon or annexed thereto, stating that he so affixed
the copy, the circumstances under which he did so and the name and address of
the person, if any, by whom the addressees office or residence or the building
in which his office or residence is located or his place of business was identified
and in whose presence the copy was affixed. The said officer shall also
obtain the signature or thumb-impression of the person identifying the addressees
residence or office or building or place of business on his report. |
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When service is made by post, the service, shall be deemed to be affected by properly addressing or preparing the notice and posting it by registered post with acknowledgement due, and unless, the contrary is proved, the service shall be deemed to have been affected at the time at which the notice would be delivered in the ordinary course of post. |
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(1) Except, as otherwise provided, every person shall be required to pay
the fee of rupees one hundred in the form of court fee stamps;- (a) on a memorandum of appeal or on application for
revision to the Commissioner or on an application for revision to the Tribunal; (b) on an application for
obtaining copies of record; (c) for inspection of records
of his personal file or any entry relating to himself in any register
maintained under the rules; (d) search of record for any
financial year, but not exceeding preceding five years; (e) for obtaining copy of any
entry in the register maintained under these rules; (f) for obtaining copy of
every notice or summons issued by a designated officer; (g) for obtaining copy of
every return or statement recorded in any enquiry held under these rules or
of an order of an objection or of assessment of tax or any other document of
which copy is permissible under these rules; (h) for obtaining every
additional certified copy of an order of assessment of tax; (i) for obtaining copy of any
other order passed under the Act or these rules; and (j) on application for
amendment in the constitution of the firm or any other amendment in the
original registration certificate ; (2) A separate application, shall be made for inspection of each and every record of the register. |
Section 70 and 71 |
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88. Fee for obtaining record from appellate
authorities. -- The provisions
of rule 87, shall apply mutatis mutandis to inspection of records in the
office of the appellate and revising authorities and grant of copies thereof. |
sections 70 and 71. |
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89. Fee for determination of disputed
questions.— An application to the Commissioner under section 85 of the Act for determination of a disputed questions, shall be accompanied with a treasury receipt of a fee of rupees five hundred. |
sections 70,71 and 85. |
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90. Business
owned by a person under legal disability. -- Trustee, guardian or
manager, whether appointed by a Court or the Court of Wards for 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. |
section 70 |
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91. Business
forming part of estate under the control of a Court.— The
Administrator General, the official trustee, an executor or administrator, under
the Indian Succession Act, 1925(CA 39 of 1925), or any receiver, carrying on
any business forming part of an estate, placed under his control by an order
of a Court, shall be liable to perform all obligations imposed by the Act and
these rules in respect of such business to the same extent as , if he was the
owner of the business and shall be liable to pay any tax assessed or interest
due or penalty imposed thereon for the period during which, he remained in
control thereof. |
section 83. |
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92.
Superintendence and control of the administration under the Act. – (1) The
Commissioner shall superintend the administration and the collection of tax leviable
under the Act and shall control all officers empowered there under. Subject
to the control of the Commissioner, the Deputy Excise and Taxation Commissioner
of the division, shall control all other Officers in his division. (3) The Assistant Excise and Taxation
Commissioner incharge of a district shall control all other officers in his District
subject to the control and direction of the Commissioner and the Deputy
Excise and Taxation Commissioner. |
section 75. |