THE
RAJASTHAN VALUE ADDED TAX RULES, 2005
1. Short title and commencement,
These rules may be called the Rajasthan
Value Added Tax Rules, 2005, and shall come into force on such date as may be
notified by the State Government in the Official Gazette.
(1) In these rules, unless the subject
or context otherwise requires,-
(a) “Act"
means the Rajasthan Value Added Tax Act, 2003;
(b) "Authorised Officer” means
an officer not below the rank of Junior Commercial Taxes Officer authorised by
the Commissioner for specific purposes;
(c) “Chairman” means the Chairman of
the Tax Board appointed by the State Government and includes a member holding
charge of the post of Chairman;
(d) "Document" includes
data, record or data generated, image or sound stored, received or sent in an
electronic form or micro film or computer generated micro fiche.
(e) “Form”
means a Form appended to these rules;
(f) “Member” means the Member of Tax
Board appointed by the State Government and includes Chairman of the Tax Board;
(g) “Notice or show cause notice” means
a notice issued under the Act or the rules, in the form prescribed under these
rules. Where, such notice is issued electronically, bearing a serial number
generated by the computer, the signature of issuing authority shall not be
required;
(h) “Receipt” means an
acknowledgement of receiving the documents. Where such receipt is issued
bearing a serial number generated electronically, the signature of person
receiving the document shall not be required.
(i) “Registrar” means the Registrar
of the Tax Board appointed by the State Government and includes any officer
with respect to such functions and duties of the Registrar as may be assigned
to him by the Chairman;
(j) “Representative”
or “Authorised Representative” means,-
(a) a person authorised in writing by a
dealer or a person to appear on his behalf before any officer appointed or
authority constituted under the Act; or
(b) a person authorised in particular or in
general by the Commissioner or any other authority or officer to appear on
their behalf, before any officer appointed or authority constituted under the
Act or before any court;
(k) “Section”
means a section of the Act;
(l) “Taxpayer's Service Office” means
an office, if any, established as such by the Commissioner, where a dealer or a
person can submit his application, return or any other document(s) and shall
also discharge such other functions as may be assigned to it by Commissioner.
(m) “Treasury” means a Government
Treasury in the State of
(2) Words and expressions defined in the Act
and not defined in these rules shall have the meaning respectively assigned to
them under the Act.
ASSESSING AUTHORITIES, AUDITORS, APPELLATE AUTHORITIES, THEIR
APPOINTMENT AND JURISDICTION
3. Assessing Authorities and their jurisdiction.-
(1) The
Assistant Commissioner or the Commercial Taxes Officer shall be the assessing
authority for the part or whole of the State as may be determined by the Commissioner
and the area so determined shall be called his “Circle”.
(2) The Assistant Commercial Taxes Officer,
subject to the pecuniary jurisdiction assigned to him by the Commissioner,
shall be the assessing authority for the part or whole area of the Circle, as
may be determined by the Commissioner and the area so determined shall be
called his “Ward”.
(3) The jurisdiction of an assessing
authority shall be determined with reference to the “principal place of
business” of the dealer as declared by him under sub-section (1) of section 13.
(4) In case of a non-resident dealer, the
officer authorised by the Commissioner shall be his assessing authority.
(5) The officer posted in the Anti-Evasion
circle or ward or in the Flying Squad of the Commercial Taxes Department shall
exercise jurisdiction over such dealers, in such areas and with respect to such
matters, as may be determined by the Commissioner.
(6) Where any officer or assessing authority
has any doubt or dispute regarding jurisdiction over any dealer or person, the
Commissioner shall decide which assessing authority or officer shall have
jurisdiction over such dealer or person.
(7) Where a dealer or person has any dispute
regarding jurisdiction of an assessing authority or officer, the same shall be
raised in writing before the Commissioner, within thirty days from the date of
receipt of any summons or notice issued by such authority or officer, and the
decision of the Commissioner shall be final.
4. Distribution of business amongst various
assessing authorities in a Circle,-
(1) Where there
are more than one assessing authorities in a Circle, the distribution of
business amongst them shall be such as may be determined by the Commissioner.
(2) Notwithstanding
anything contained in sub-rule (1), the assessment of a dealer falling within
the pecuniary jurisdiction of an Assistant Commercial Taxes Officer in a ward
shall be made by such Assistant Commercial Taxes Officer. However, if such
assessment is made by the Assistant Commissioner or the Commercial Taxes
Officer of that Circle, it shall not be invalid.
The Assistant Commissioner or the
Commercial Taxes Officer or the Assistant Commercial Taxes Officer shall be the
auditor for such area or for such dealer or class of dealers as may be
determined by the Commissioner.
6.
Jurisdiction
of Taxpayers Service Office,-
The jurisdiction amongst various Taxpayer's
Service Offices shall be such as may be determined by the Commissioner.
7.
Jurisdiction
of Appellate Authorities.-
The jurisdiction of the appellate
authorities shall be such as may be determined by the Commissioner.
8.
Jurisdiction
and distribution of business amongst other officers,-
The jurisdiction and distribution of
business amongst the officers of the Commercial Taxes Department not below the
rank of Deputy Commissioners other than Appellate Authorities, appointed by the
State Government for carrying out the purposes of the Act, shall be such as may
be determined by the Commissioner, and the area under the jurisdiction of a
Deputy Commissioner (Administration) or a Deputy Commissioner (Administration)
Anti-evasion shall be called his “Administrative Zone, or “Anti-Evasion Zone”
as the case may be.
9.
The Tax
Board and its members,-
(1) The
Tax Board shall consist of a Chairman and such members, as may be determined by
the State Government, for the proper discharge of the functions and duties
conferred upon it, under the Act or any other Act(s).
(2) The
Chairman shall be a member of the Indian Administrative Service, Rajasthan
Cadre, not below the rank of Principal Secretary to the Government of
Rajasthan, and shall be appointed by the State Government.
(3) One
or more members of the Tax Board shall be appointed out of the members of the
Rajasthan Higher Judicial Service, being the Senior District and Sessions Judge
or shall be an eminent Advocate having adequate knowledge of State tax laws and
fit for appointment as a Judge of the High Court.
(4) One
or more members of the Tax Board shall be appointed from amongst the members of
the Super-time / Selection scale of the Rajasthan Commercial Taxes Service.
(5) Other
members of the Tax Board shall be appointed out of the members of the
Super-time / Selection scale of the Indian Administrative Service / the
Rajasthan Administrative Service / the Rajasthan Commercial Taxes Service.
(6) Subject
to the age of superannuation, the Chairman and members of the Tax Board shall
ordinarily be appointed for a period of three years. The advocate member shall
not continue in office as such member after attaining the age of 60 years.
(7) (a) The members of the Tax Board shall
draw monthly salary and allowance as admissible to an officer of the Super-time
scale of the Indian Administrative Service.
(b) The pension of members, other than the
advocate member, of the Tax Board on retirement shall be determined on the
basis of the last pay and allowances drawn on the post of member.
(8) Subject
to the provisions of sub-rule (6) and (7), the terms and conditions of the
service of the members appointed from the Indian Administrative Service, the
Rajasthan Higher Judicial Service, the Rajasthan Administrative Service and the
Rajasthan Commercial Taxes Service, shall be regulated by the respective rules
applicable to the members of that service.
(9) The
member referred to in sub-rule (5), when belonging to Indian Administrative
Service shall be appointed by the State Government, and if such member is
appointed from the Rajasthan Administrative Service / Rajasthan Commercial
Taxes Service, the procedure of appointment shall be as per sub-rule (11).
(10)The member of the Tax Board referred to
in sub-rule (3) shall be appointed by the Government on the recommendation of a
Committee consisting of the following:
(i) the Chief Justice of the High Court of
Judicature for Rajasthan. (Chairman)
(ii) The Chairman of the Rajasthan Public
Service Commission. (Member)
(iii) The Chief Secretary to the Government
of Rajasthan. (Member)
(iv) The Chairman of the Tax Board.
(Member)
(v) The Additional Chief Secretary/
Principal Secretary/ Secretary to the Government, Finance Department,
Rajasthan. (Member-Secretary)
(11)Subject to the provisions of sub-rule
(9), the member of the Tax Board referred to in sub-rule (4) and (5) shall be
appointed by the Government on the recommendation of a committee consisting of
the following:
(i) The Chief Secretary to the Government of
Rajasthan. (Chairman)
(ii) The Chairman of the Tax Board.
(Member)
(iii) The Additional Chief Secretary/ The
Principal Secretary / The Secretary to the Government, Department of Personnel,
Rajasthan (Member)
(iv) The Additional Chief Secretary/ The
Principal Secretary/ Secretary to the Government, Finance Department,
Rajasthan. (Member-Secretary)
(12)Subject to the provisions contained in
sub-rule (6) a subsequent extension in the period of the appointment of the
Chairman and the members of the Tax Board, may be granted by the State
Government.
10.
Headquarter
of the Tax Board and its functions,-
(1) The headquarters of the Tax Board shall
be at
(2) The functions of the Tax Board under the
Act and the rules may be discharged by any of the members sitting in single
Bench, or in a Bench of two or more members as may be constituted by the
Chairman.
(3) The Chairman shall be competent to
transfer a pending appeal from one Bench to another.
(4) There shall be a Registrar of the Tax
Board who shall exercise such powers and discharge such functions, as may be
assigned to him by the Chairman.
(5) The
Tax Board may frame the rules of business for smooth functioning.
(1) The first point in the series of sales shall
mean the first sale by a registered dealer in the State or such point in the
series of sales as may be notified by the State Government.
(2) The last point in the series of sales
shall be the sale in such series by a registered dealer to a consumer or to an
unregistered dealer or to a registered dealer for purposes other than resale
within the State or to a registered dealer who has opted for payment of tax
under sub-section (2) of section 3 or section 5 of the Act.
(3) The multiple point in the series of
sales shall mean the sale in such series in the State by every registered
dealer.
(4) The tax leviable
under section 4 of the Act shall be at multiple points in the series of sales,
unless otherwise specifically directed by the State Government by a
notification,
(5) Notwithstanding any thing contained in
sub-rule (1) to (4), different points in the series of sales for registered
dealer or class of registered dealers, may be notified by the State Government.
12. Application for Registration,-
(1) An application for grant of
registration certificate under the Act shall be submitted by a dealer, in
duplicate, in Form VAT-01 completed in all respect along with the enclosures,
to the Tax payer Service Office of the area or to the office of the authority
competent to grant registration under sub-section (1) of section 13.
(2) Save
as provided in sub-rule (1) of rule 17, application for registration shall be
submitted:
(i) within thirty days from the day on
which his turnover exceeds the limits laid down in section 3 of the Act or
within thirty days from the date of commencement of these rules, whichever is
later; or
(ii) within thirty days from the day on which
an order or intimation for the execution of a works contract is received by a works
contractor and his turnover of the goods involved in the execution of such
contract is likely to exceed the limits laid down in section 3 of the Act.
(3) The
application for registration shall accompany,
(i) Declaration of business manager in Form
VAT-02;
(ii) Copy, of partnership deed, if any,
memorandum and articles of association of a company, constitution deed of
trust, association of persons or body of individuals, certified by the
applicant;
(iii) Copy of resolution passed by Board of
Directors, in case of a company and of governing body, in case of other
entities, for authorisation of a person to file the application for
registration certified by the applicant;
(iv) Security required to be furnished as per
section 15 of the Act in such form as prescribed in rule 78.
(v) Signed photo duly attested by a gazetted
officer or notary public of following:-a) Proprietor, in case of Proprietorship
concern; b) Every Partner, in case of Partnership firm; c) Managing Director /
Director or authorized signatory, in case of a Company; d) Karta,
in case of Hindu Undivided Family; and e) Authorised Signatory, in all other
cases.
(vi) Copy of voter identification card or
passport or Permanent Account Number or driving license.
(vii) Copy of rent deed or rent receipt or
electricity bill or telephone bill or water bill or own property documents, in
support of address proof.
13. Declaration of Business Manager:-
(1) Every dealer shall declare the name of
his Business Manager(s) in Form VAT-02. In case of a dealer registered under
the repealed Act, he shall submit such declaration within a period of sixty
days of publication of these rules to the assessing authority and / or
the authorised officer. The Commissioner may further extend this period for a
maximum period of sixty days.
(2) Such
declaration shall be signed by :
(a) Proprietor,
in case of Proprietorship concern
(b) Managing Partner, in case of
Partnership firm and where there is no Managing Partner, by any other Partner
(c) Managing Director / Director or
authorized signatory, in case of a Company
(d) Karta, in case of Hindu Undivided Family
(e) Authorised
Signatory, in all other cases.
(3) In case of any change of Business
Manager(s), the dealer shall inform his assessing authority and / or the
authorised officer, with in fifteen days from the date of such change and shall
submit duly filled in Form VAT-02.
(4) The Business Manager(s) so declared
shall, deemed to be authorised to receive notice and other documents under the
Act, and all acts done by the Business Manager(s) in the course of business
shall deemed to be done by the dealer and the dealer shall be responsible for
all act(s) done by his Business Manager(s) in the course of business.
14. Issue of a registration certificate,-
(1) (a) he authority competent to grant registration
or the authorized officer shall, having satisfied that the application for
registration is complete in all respect and is accompanied with the documents
prescribed in sub-rule (3) of rule 12, issue the registration certificate in
Form VAT-03 within twenty four hours of receipt of such application.
(b) In case where a registration certificate
issued under clause (a), the authority competent to grant registration or the
assessing authority shall, within forty-five days of such issuance, conduct an
enquiry to verify the facts and statements made in the application for
registration.
(2) The registration certificate shall be
kept at the principal place of business and it shall not be transferable.
(3) Where
a dealer has more than one place of business, not being merely a godown or warehouse, the registration certificate shall be
issued for the principal place of business as declared by the dealer in the
application for registration and for each such other place of business, a
certified copy of registration certificate to be known as the Branch
Certificate of registration shall be issued.
(4)
(a) The authority competent to grant
registration or the authorized officer, while issuing the Branch Certificate of
registration, shall mention in the original certificate of registration, full
address of such other place(s) of business along with the name and style in
which such business is carried on.
(b) In case, where, such other place(s) of
business is / are outside his jurisdiction, he shall send a copy of the Branch
Certificate of registration within seven days from the date of issue of such
Certificate, to the Deputy Commissioner (Administration) of the concerned Zone,
who after due verification of facts, shall inform back to the authority
competent to grant registration or the authorized officer within thirty days of
such communication.
(5) The Branch Certificate of registration
shall be valid so long as the original certificate of registration is valid,
unless revoked earlier.
15. Issue of duplicate registration certificate-
(1) Where the certificate of registration
issued to a dealer is lost or misplaced or accidentally destroyed, he shall
apply for issuance of a duplicate certificate of registration to the authority
competent to grant registration or the authorized officer in Form VAT-04, along
with proof of payment of a fee of rupees one hundred.
(2) The authority competent to grant
registration or the authorized officer shall issue him a duplicate certificate
of registration in Form VAT-03.
16. Amendment in registration certificate.-
(1) The authority competent to grant
registration or the authorized officer, on receipt of an application in Form
VAT-05 filed within the time provided in sub-section (1) of section 16 by the
dealer for amendment in certificate of registration, shall after due enquiry,
amend the certificate of registration within thirty days of receipt of such
application and where such application is not disposed of within the said
period, the same shall be deemed to have been accepted.
(2) Where the dealer wishes to open branch(es), he shall apply in Form VAT-06 for issue of a branch
certificate of registration to the authority competent to grant registration or
the authorized officer. The authority competent to grant registration or the
authorized officer shall issue him an amended certificate of registration in
Form VAT-03 in the manner as prescribed in rule 14.
17. Amendment of registration certificate in
special cases.-
(1) The registration certificate issued to a
dealer under the RST Act, 1994, shall deemed to have been issued under the Act.
(2) Where a registered dealer opts for
payment of tax in accordance with the provisions of sub-section (2) of section
3 of the Act, he shall submit an application within thirty days of the
commencement of these rules along with the original certificate of registration
to the Tax payer Service Office of the area or to the office of the authority
competent to grant registration under sub-section (1) of section 13.
(3) A registered dealer who had not opted
for payment of tax in accordance with the provisions of sub-section (2) of
section 3 as per sub-rule (2), can exercise such option later on but only after
the end of the relevant year by submitting an application within thirty days of
the commencement of the year along with the original certificate of
registration, to the Tax payer Service Office of the area or to the office of
the authority competent to grant registration under sub-section (1) of section
13. In such cases the credit of input tax availed by him on the closing stocks
shall be reversed while paying the tax for the tax period in which application
for change of option has been filed.
(4) Where the turnover of a registered
dealer who has opted to pay tax in accordance with the provisions of
sub-section (2) of section 3, exceeds the limit of the said sub-section or his
liability accrues under clause (a) or (b) of sub-section (1) of section 3, he
shall within fifteen days of occurrence of such event, submit an application
along with the original certificate of registration to the Taxpayer’s Service
Office or the authority competent to grant registration under sub-section (1)
of section 13.
(5) A registered dealer who had opted for
payment of tax in accordance with the provisions of sub-section (2) of section
3, may opt out of it only after the end of the year by submitting an
application at least fifteen days prior to the commencement of the next year,
along with the original certificate of registration to the Taxpayer’s Service
Office or the authority competent to grant registration under sub-section (1)
of section 13.
(6) On receipt of the application under
sub-rule (2) or (3) or (4) or (5), the assessing authority or the authority
competent to grant registration under sub-section (1) of section 13, shall
amend the certificate of registration in a manner to indicate the requested
status of the applicant dealer.
(7) A registered dealer who is covered under
sub-rule (4), shall be liable to pay tax as per sub-section (1) of section 4
from the date of occurrence of such event and for the earlier period he shall
be required to pay tax at the rate notified under sub-section (3) of section 4.
INPUT TAX CREDIT, FILING OF RETURNS AND DECLARATION
FORMS
18. Computation of input tax credit.‑
(1) The
extent of input tax credit available to a registered dealer, for a tax period,
shall be equal to the amount of tax paid on purchases in the State as evident
from the Original VAT invoice, and where such invoice has been lost or destroyed,
on the basis of duplicate copy thereof issued to him in accordance with sub‑rule
(4) of rule 40, subject to the other provisions of this rule and the following
conditions.‑ I
(a) that
such dealer has maintained a true and correct separate account of his purchases
against VAT Invoices in Form VAT‑07.
(b) that
such dealer has maintained a true and correct separate account of his sales in
Form VAT‑08.
(2) Input
tax credit shall not be allowed in respect of the goods used as raw material or
capital goods for manufacture of exempted goods or used as packing material of
exempted goods;
Provided that when the exempted goods so manufactured
and / or packing material used therewith, are sold in the course of export
outside the territory of India, the amount of input tax paid on such raw
material and / or the packing material, shall be refunded to such exporter;
(3) Input
tax credit in respect of purchase of capital goods on VAT invoice by an
existing unit shall be allowed in thirty‑six equal monthly installments.
However, in case of a new industry or expansion or diversification of an
existing industry, the input tax credit shall be allowed in thirty‑six
equal monthly installments starting from the month of first sale of the goods
manufactured from such capital goods.
Provided that in case of an existing unit, where the per
item value of the capital goods does not exceeds rupees one thousand, the input
tax credit shall be allowed in the tax period of their purchases.
(4) Input
tax credit in respect of raw material used in the manufacture of taxable goods
given on lease, shall be available to the lessor in
twelve equal monthly installments commencing from the month of issuance of
first VAT invoice in respect of such lease.
(5) (1) Input tax credit in respect of taxable
goods given on lease, shall be available to the lessor
in twelve equal monthly installments commencing from the month of issuance of
first VAT invoice in respect of such lease.
(2) Input tax credit to the lessee in respect of
lease money of capital goods, shall be available in the tax period in which the
original VAT invoice has been received.
(3) The
input tax credit under this rule shall be available on the basis of books of‑accounts
and records of the dealer. Where, the amount of input ta)Z
credit is not determinable from the books of accounts of the dealer, the amount
of input tax credit shall be allowed proportionate to the extent for the
purposes specified in sub‑section (1) of section 18 of the Act.
(4) Where
the turnover of a dealer who has opted to pay tax under subsection (2) of
section 3, exceeds the limit of the said sub‑section or his liability
accrues under clause (a) or (b) of sub‑section (1) or under subsection
(5) of section 3, no input tax credit shall be allowed on the goods in stock on
the date of occurrence of such event.
(5) A
registered dealer who opts to pay tax under sub‑section (2) of section 3,
the credit of input tax availed by him on the goods in stock shall be reversed.
(6) The
dealer opting for payment of tax under sub‑section (2) of section 3 or
section 5, shall not be entitled to claim input tax credit in respect of the
goods in stock on the date of exercise of such option.
19. Returns.‑
(1) The
return referred to in sub‑section (1) of section 21 of the Act, shall be
submitted by a dealer who has not opted for payment of tax under sub‑section
(2) of section 3 or section 5 of the Act, in Form VAT‑ 10 for each
quarter within thirty days of the end of the quarter.
Explanation.‑
Quarter means the period of three
months ending on 30th June, 30th September, 31 st
December and 31 st March.
(2) The
return referred to in sub‑section (1) of section 21 of the Act, shall be
submitted by a dealer who has opted for payment of tax under subsection (2) of
section 3 or section 5 of the Act, in Form VAT‑11, for the year within
ninety days of the end of the year and shall be accompanied with treasury
receipt(s) / bank challan(s) of authorised
bank as a proof of deposit of tax in accordance with section 20 of the Act and
shall be signed and verified by the dealer himself or his business manager.
(3) The
return required to be filed, under sub‑rule (1), by a registered dealer
shall accompany.
(a) treasury
receipt(s) / bank challan(s) of authorised
bank as a proof of deposit of tax in accordance with section 20 of the Act; (a)declaration
forms / certificates/ forms required under the rules or the notification issued
by the State Government;
(b) statement
of purchases against VAT Invoices shall be in Form VAT ‑07;
(c) copy
of statement of import against declaration, in Form VAT‑48,
(d) statement
of sales to registered dealers who may claim input tax credit, other than those
who exercise option under sub‑section (2) of section 3 or under section
5, in Form VAT‑ 09;
(e) statement
of inter‑State sales against declaration, in Form VAT‑50; (f) copy
of sales return register in Form VAT‑1 2, if applicable; proof of export
as specified in rule 29, if applicable; and
(h) account
of declaration forms along with details of use, and shall be signed and
verified by the dealer himself or his business manager. If any of the above
requirements are not met with, it shall be deemed to be a case of non‑filing
of return.
Explanation: For
the purpose of clause (c) to (g), the copy includes electronic soft copy.
(4) The
dealer shall file the return to the assessing authority or in the Taxpayers
Service Office in which his principal place of business is situated, personally
or through registered post or electronically.
Where a dealer has more than one place of business, he
shall include in the return, the turnover of the principal place of business as
well as the turnover of all other places of business and shall file such return
in accordance with sub‑rule (4). He shall also intimate the details of
turnover of each place of business in Form VAT‑13 to the Assistant
Commissioner or Commercial Taxes Officer of such area(s) or the Taxpayers
Service Office having jurisdiction over such branch(es).
The Taxpayers Service Office or Assistant Commissioner or Commercial Taxes
Officer shall, after taking necessary action, forward such return to the
assessing authority of the dealer or to the authorised
officer.
20. Requisition
of return from an unregistered dealer,‑
(1) The
assessing authority or the authorised officer, may by
a notice in Form VAT‑14, require any unregistered dealer to furnish
within the time specified in the notice, a return or returns in Form VAT‑10
in respect of the period specified in the notice; however, such notice shall
not be with respect to any period prior to five years from the date of issue of
such notice.
(2) On
the service of the notice under sub‑rule (1), the dealer concerned shall
file the return or returns as directed in the notice. If dealer fails to comply,
the assessing authority or the authorised officer
shall proceed to assess the dealer to the best of his judgment.
21. Declaration
forms,‑
(1) A
dealer, who claims exemption from payment of tax on sale of goods to another
dealer in the course of export of those goods out of the territory of India
within the meaning of sub‑section (3) of section 5 of the Central Sales
Tax Act,1956 (Act No.74 of 1956 ), shall furnish a declaration in Form VAT‑15
obtained from and duly filled and signed by the exporter, along with his
return.
(2) Blank
declaration Forms VAT‑15 shall be obtained from the authorised
officer on payment in Government Treasury, authorized bank or the office of the authorised
officer, a sum of rupees fifty for each book containing twenty five declaration
forms.
(3) For
obtaining any declaration forms referred to in sub rule (1), the registered
dealer shall apply in Form VAT‑16 to the authorised
officer stating‑ his requirement of such forms and shall furnish such
other particulars, statements, information and documents as the said authority
may require for his satisfaction about the bona
fide use of such forms issued to the applicant on previous occasions and
the bona fide purpose of the
applicant's present requirement of such forms.
(4) (a) If the applicant is found to have failed to comply with an order
demanding initial or additional security under section 15, the authorised officer may reject the application.
(b) The
authorised officer may, for reasons to be recorded in
writing, reject the application of the applicant, on being satisfied that he
has not made proper use of such forms previously issued to him or that he does
not require the forms applied for.
(c) The
authorised officer shall withhold the issue of
declaration forms to the applicant if he has defaulted,
(i) in making payment of any outstanding
demand; or (ii) in paying tax under the provisions of section 20; or (iii) in
furnishing any return or returns in accordance with the provisions of section
21 and rule 19 of these Rules; till such time as the defaults referred to in
sub‑clauses (i), (ii) and (iii) are removed or
made good; however, where the said authority in a particular case is satisfied
that the interest of the State revenue so requires, it / he may, instead of
withholding the declaration forms, issue such forms in such numbers and subject
to such conditions and restrictions as may be considered reasonable.
(d) Where
the authorised officer does not proceed under clauses
(a), (b) and (c), it shall issue the requisite number of declaration forms to
the applicant or such lesser number of declaration forms which in his opinion,
could satisfy the reasonable requirements of the applicant.
(5) All
declaration forms shall be authenticated by the authorised
officer with the seal of the office of issue, registration number and name of
the dealer, date of issue and the period of its validity, while issuing the
said forms to the dealer, and such forms shall remain valid for two years from
the date of issue or for such further extended period of one year, as may be
permitted by the authorised officer.
(6) No
registered dealers to whom declaration forms are issued by the authorised officer shall either directly or otherwise,
transfer the same to any other person.
(7) Every
registered dealer shall keep the declaration forms received by him in safe
custody and shall be personally responsible for the loss of Government revenue,
if any, directly or indirectly from any theft, loss or destruction thereof. If
any such form is stolen, lost or destroyed, the dealer shall immediately report
the fact to his assessing authority or the authorilsed
officer and shall issue public notice of theft, loss or destruction, and take
such further action as directed by the assessing authority or the authorised officer.
(8) The
dealer who reports theft, loss or destruction from his custody of any blank or
duly completed form, shall be required to furnish security by way of an
indemnity bond in Form VAT‑65 against any possible misuse of the form;
and when any form duly completed and signed is reported to have been stolen,
lost or destroyed while in transit between the purchasing dealer and the
selling dealer or between the selling dealer and the assessing authority, the
purchasing dealer or the selling dealer, as the case may be, shall be required
to furnish an indemnity bond as aforesaid.
(9) Where
an indemnity bond under sub‑rule (8) is to be furnished by the selling
dealer, it shall be of such amount having regard to the circumstances of the
case, as may be required by the assessing authority within such period as may
be specified.
(10) Before
furnishing of a declaration form to the selling dealer, the purchasing dealer
or his business manager or any person specifically authorised
by him in this behalf shall fill in all the required particulars in the form
and shall also affix his signature in the space provided in the form for the
purpose. Thereafter, the purchasing dealer shall retain the counterfoil of the
form and the other two portions marked "original" and
"duplicate" shall be handed over by him to the selling dealer.
(11) No
purchasing dealer shall furnish and no selling dealer shall accept a
declaration form, which is,
(i) forged or fake, or not obtained under
sub‑rule (2); or
(ii) time‑barred
for being used under sub‑rule (5); or
(iii) reported
stolen, lost or destroyed under sub‑rule (7); or
(iv) declared
obsolete and/or invalid by the Commissioner under subrule
(14).
(12) Any
unused declaration form or forms remaining in stock with a registered dealer on
the permanent discontinuance or closure of his business shall be surrendered by
him to his assessing authority within a period of 30 days from the date of such
discontinuance or closure.
(13) Where
both the foils "original" and "duplicate" of a declaration
form are lost, the selling dealer may obtain a duplicate declaration form from
the purchasing dealer and the purchasing dealer shall record the following
certificate thereon in red ink duly signed by him;
I hereby declare that this is the duplicate of
declaration form
No signed
on and issued to M/S on (date) .
(Signature of the issuing / purchasing dealer)"
(14) The
Commissioner may, by notification in the Official Gazette, declare that forms
of a particular series, design or colour shall be
deemed obsolete and / or invalid for use with effect from such date as may be
specified in the notification.
ASSESSMENTS, DEMANDS AND
INCIDENTAL MATTERS
22. Determination of taxable turnover,-
(1) For the purpose of determining the taxable
turnover for levying tax under sub-section (1) of section 4 of the Act, the
following amounts shall be deducted from turnover,-
(a) on
which no tax is leviable under the Act;
(b) which
has been exempted from tax;
(c) the sale price of the goods returned to
the dealer by the purchaser within a period of six months from the date of VAT
invoice thereof ; and
(d) all
such sums allowed as discount or rebate in the original VAT invoice.
(2) In case of a works contract, while
determining the taxable turnover apart from the deductions provided under
sub-rule (1), the amount of labour shall also be deducted from the total value
of the contract. Explanation,-Where the amount of labour is not
determinable from the accounts of a contractor, or is considered to be
unreasonably high in view of the nature of the contract, the deduction towards
labour charges shall be allowed by the assessing authority according to the
limits laid down in Column 3 for the type of contract specified in Column 2 of
the Table appended hereto:-
TABLE
|
S.No. |
Type of contract |
Labour charges as a percentage of gross value of contract |
|
1 |
2 |
3 |
|
1. |
Fabrication
and installation of plant and machinery. |
25 |
|
2. |
Fabrication
and Erection of structural works of iron and steel including fabrication,
supply and erection of iron trusses, purlins and
the like. |
15 |
|
3. |
Fabrication
and installation of cranes and hoists. |
15 |
|
4. |
Fabrication
and installation of elevators(lifts) and escalators. |
15 |
|
5. |
Fabrication
and installation of rolling shutters and collapsible gates. |
15 |
|
6. |
Civil
works like construction of buildings, bridges, roads, dams, barrages, canals
and diversions. |
30 |
|
7. |
Installation
of doors, door frames, windows, frames and grills. |
20 |
|
8. |
Supply
and fixing of tiles, slabs, stones and sheets. |
25 |
|
9. |
Supply
and installation of air conditioners and air coolers. |
15 |
|
10. |
Supply
and installation of air conditioning equipments including deep freezers, cold
storage plants, humidification plants and dehumidors.
|
15 |
|
11. |
Supply
and fitting of electrical goods, supply and installation of electrical
equipments including transformers. |
15 |
|
12. |
Supply
and fixing of furniture and fixtures, partitions including contracts for
interior decorators and false ceiling. |
20 |
|
13. |
Construction
of Railway coaches and wagons on undercarriages supplied by railway. |
30 |
|
14. |
Construction
or mounting of bodies of motor vehicles and construction of trailers. |
20 |
|
15. |
Sanitary
fitting for plumbing and drainage or sewerage. |
20 |
|
16. |
Laying
underground or surface pipelines, cables or conduits. |
30 |
|
17. |
Dyeing
and printing of textiles. |
30 |
|
18. |
Supply
and erection of weighing machines and weigh-bridges. |
15 |
|
19. |
Painting,
polishing and white washing. |
25 |
|
20. |
All
other contracts not specified from S.No. 1 to 19
above. |
25 |
(3) The computation of purchase price, if
any, for levying tax under sub-section (2) of section 4 of the Act, shall be
made in accordance with clause (28) of section 2, and the same shall be added
in the taxable turnover of the dealer.
(4) The sale price of the goods sold by the
commission agent on behalf of his principal registered under the Act, shall be
added in the taxable turnover of the principal.
23. Guidelines
for determination of market price.-
For determination of the
fair market price under section 81, the assessing authority or the
officer authorized by the Commissioner, shall compare the market price of the
goods in the case of a manufacturer with the price being charged by other
manufacturers, in the case of a wholesaler with the price being charged by
other wholesalers and in the case of a retailer with the price being charged by
other retailers.
24. Notice
for payment of demand,-
As soon as an assessment is completed or
any other order is passed, creating any demand under the Act or the rules, the
assessing authority or any other officer authorised by the Commissioner or any
official authorised under sub-section (6) of section 28, shall serve a demand
notice on the dealer or the person in Form VAT-17 along with a certified copy
of such order, requiring him to pay the demand within thirty days of such
service. However, where the assessing authority or any other officer authorised
by the Commissioner or any official authorised under sub-section (6) of section
28 is of the opinion that for the purpose of protecting the interest of State
revenue it is necessary so to do, he may after recording reasons in writing,
reduce the period of thirty days, as he may deem proper in the facts and
circumstances of the case.
25. Application
for Stay of recovery of demand,-
An application for stay of recovery of
demand shall be made before the Appellate authority in Form VAT-18.
26. Grant of installments,-
(1) An application for grant of installments shall be submitted in Form VAT-19 before the
concerned officer as mentioned in sub-rule (2) and (3).
(2) Wherea dealer
or person is not in a position to make payment of the demand outstanding
against him under an order passed under the repealed Act or under this Act or
under the Central Sales Tax Act, 1956, installments
under sub-section (5) of section 38, may be granted to such dealer or person
for a period not exceeding twelve months from the date of such order,-
(a) by the Assistant Commercial Taxes
Officer, in case the demand does not exceed rupees fifty thousand; and
(b) by the Assistant Commissioner or
Commercial Taxes Officer, as the case may be, in case the demand does not
exceed rupees two lacs.
(3) Where the amount of the demand exceeds
the limits specified in clauses (a) and (b) of sub-rule (2) or the period of
twelve months is found insufficient in view of the circumstances of the case,
prior permission in writing shall be required,
(i) from the Assistant Commissioner or
Commercial Taxes Officer having jurisdiction, if the amount of such demand
exceeds rupees fifty thousand but does not exceed rupees two lacs;
(ii) from the Deputy Commissioner
(Administration) having jurisdiction, if the amount of such demand exceeds
rupees two lacs but does not exceed rupees ten lacs and / or the proposed period of installments
does not exceed twenty four months; and
(iii) from the Commissioner, if the amount of
such demand exceeds rupees ten lacs and / or the
proposed period of installments does not exceed
thirty six months.
(4) Where payment of any demand is postponed
by installments, in sub-rules (2) and (3) beyond a
period of one month, the dealer shall be required to furnish a surety bond,
acceptable to the assessing authority or the officer authorised by the
Commissioner, in Form VAT-64 executed with two sureties, for the purpose of
ensuring such payment.
(1) (a) Subject to the provisions of
sub-section (2) of section 17, section 53 and 54, where the assessing authority
or the authorised officer after having verified deposits, is satisfied that the
payment made by a dealer or a person is in excess of any tax, penalty, interest
or other sum due, as a result of an assessment made or in pursuance of an order
passed by any competent officer, authority or court, such assessing authority or
authorised officer, suo motu
or on an application made in this behalf in Form VAT-20 or VAT-21 or
VAT-22, as the case may be, shall pass an order for refund, and shall issue a
refund order in Form VAT–23 along with an advice to the Treasury Officer or Sub-Treasury
Officer or the Manager of the Bank authorised to receive money on behalf of the
State Government, in Form VAT-24.
(b) Where a dealer desires the adjustment of
the refund to be made under sub-clause (a), against any amount payable by him,
the assessing authority or the authorised officer, as the case may be, shall
issue a refund adjustment order in Form VAT-25 authorising him to deduct the
amount refundable from the amount payable by him.
(2) Notwithstanding anything contained in
sub-rule (1), where a demand is outstanding against a dealer or a person who is
entitled to a refund, the assessing authority or the authorised officer shall suo motu issue
a refund adjustment order in Form VAT-25 for adjusting the refund against such
outstanding demand.
(3) No claim of refund shall be rejected
without giving the dealer or the person claiming refund, an opportunity of
being heard and without recording reasons in writing.
28. Refund
in case of export –
(1) A dealer, whose sales are in the course
of export out of the territory of India within the meaning of sub-section (1)
of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall
submit an application in Form VAT-21 along with return in Form VAT-10, to the
assessing authority or the authorised officer for claim of refund of input tax
paid by him, and shall furnish-
(a) Certified copy of air consignment note /
bill of lading / railway receipt or goods vehicle or postal receipt or any
other documents in proof of export of goods across the customs frontier of
(b) Duplicate
copy of the sale invoice;
(c) Certified copy of VAT invoice on basis
of which refund of input tax is being claimed;
(d) An undertaking to the effect that in
case of re-import of such goods, he will communicate within a period of one
month from the date of re-import into India of such goods, to the assessing
authority or any other officer authorised by the Commissioner in this behalf
and shall repay, forthwith, the amount of refund granted to him on this account
along with interest at such rate as may be notified under section 55 of the
Act; and
(e) A certificate of an accountant regarding
the purchase and sale of goods and the correctness of claim of refund in Form
VAT-26. Explanation.-The word “Accountant” shall have the same meaning
as mentioned in section 73.
(2) A dealer, whose sales are in the course
of export out of the territory of India within the meaning of sub-section (3)
of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall
submit an application in Form VAT-21 along with return in Form VAT-10 to the
assessing authority or authorised officer for claim of refund of input tax paid
by him, and shall furnish.
(a) Duly
filled declaration Form VAT-15 or Form ‘H’ as the case may be;
(b) Certified copy of air consignment note /
bill of lading / railway receipt or goods vehicle or postal receipt or any
other documents in proof of export of goods across the customs frontier of
(c) Duplicate
copy of the sale invoice;
(d) Certified copy of purchase invoice on
basis of which refund of input tax is being claimed;
(e) An undertaking of the exporter to the
effect that in case of re-import of such goods, he will communicate within a
period of one month from the date of re-import into India of such goods, to the
selling dealer, to his assessing authority and the assessing authority or the
authorised officer of the selling dealer; and an undertaking of the dealer
claiming refund that on communication of re-import of such goods from the
exporter, he shall repay, forthwith, the amount of refund granted to him on
this account along with interest at such rate as may be notified by the State
Government under section 55 of the Act.
(f) A certificate regarding the purchase and
sale of goods and the correctness of claim of refund in Form VAT-26 of an
accountant. Explanation.-The word “Accountant” shall have the same
meaning as mentioned in section 73.
(3) On submission of the documents as
mentioned in sub-rule (1) or (2), the assessing authority or authorised
officer, having been satisfied as to the correctness of documents furnished,
shall issue the refund in Form VAT-23 / VAT-25, in the manner prescribed in sub
rule (1) of rule 28, within thirty days of the submission of the application
completed in all respect.
29. Refund to a person not registered
under the Act.-
(1) Where any amount of tax
or any amount in lieu of tax has been collected or deducted from a person not
registered under the Act, and the same is not found payable by him, such person
shall submit an application in Form VAT-22, to claim refund of said amount, to
the Assistant Commissioner or Commercial Taxes Officer in whose jurisdiction
such person ordinarily resides, and in case of person not residing in the
State, such application shall be submitted to the officer authorised by the
Commissioner in this behalf, and shall also furnish
(i) proof of payment of tax;
(ii) copy
of the contract, in case of contractor; and
(iii) any document in support that he is not
liable to pay tax.
(2) On submission of the documents as
mentioned in sub-rule (1), the officer mentioned in sub-rule (1), on being
satisfied as to the correctness of such documents, shall issue the refund in
Form VAT-23, in the manner prescribed in sub rule (1) of rule 27, within sixty
days of the submission of the application completed in all respect.
30. Appeal to the Appellate Authority,-
(1) The
memorandum of appeal under section 82 shall be submitted in duplicate in Form
VAT-27 completed in all respect.
(2) Application
for condonation of delay, if any, shall be submitted
in Form VAT-28.
(3) The memorandum of appeal shall be
presented by the appellant or his authorised representative to the appellate
authority or to such officer as may be authorized by the Commissioner in this
behalf, or may be sent by registered post.
(4) Defect(s), if any, in the memorandum of
appeal or otherwise, shall be intimated to the appellant and the same shall be
removed within sixty days of submission of Form VAT-27. The appellate
authority, after recording reasons in writing, may extend the time for removal
of such defects(s).
(5) The appellate authority shall, after
entertaining the appeal in accordance with the provisions of sub-section (3) of
section 82, send a copy of the memorandum of appeal to the assessing authority
or the officer concerned, asking him to send the comments along with the
relevant record.
(6) The appellate authority shall give
notice of the date fixed for hearing to the appellant and to the assessing authority
or the officer concerned.
(7) Where the appellate authority remands a
case, it shall specify a date in the order for appearance of the appellant
before such authority or officer.
(1) An appeal to
be submitted before the Tax Board under sub-section (2) and (3) of section 83
shall be in Form VAT-29 in triplicate and a memorandum of cross-objections
under sub-section (5) of the said section shall be in Form VAT-30 in
triplicate, and the procedure prescribed in rule 30 shall mutatis mutandis apply
to the application for such appeal or a memorandum of cross-objections.
(2) An appeal to the Tax Board shall be
heard and disposed off by the Chairman or any member of the Tax Board sitting
in single Bench or by a Bench consisting of two or more members. However, an
appeal under section 83 in respect of the following matters shall be heard and
disposed of by a Bench of the Tax Board consisting of two or more members,
(i) An order referred to in clause (a) of
sub-section (1) of section 83;
(ii) Issues involving classification of goods
for the purpose of rate of tax or exemption from tax; and
(iii) Where the disputed amount of demand
exceeds rupees five lacs. Explanation,-In the
case of an appeal against an order of remand made by the appellate authority,
the amount which was in dispute before such appellate authority, shall be
deemed to be the disputed amount for the purpose of clause (iii) of sub-rule
(2).
(3) Notwithstanding anything contained in
sub-rule (2), where the Member(s) of the Tax Board sitting in a Bench cannot
hear an appeal, listed to be heard by such Bench, on account of any judicial
propriety, the Chairman shall transfer such appeal to another Bench.
(4) out withstanding anything contained in
sub-rule (2), the Chairman, on the request of any party to the case in writing
or on a reference being made by a member sitting in Single Bench, or suo motu having
satisfied that the case involves an important question of law and deserves to
be heard by a Bench consisting of two or more members, shall have the power to
order that the case shall be heard and disposed off by Bench so constituted.
32. Revision to the High Court,-
An application for revision to be presented
to the High Court under sub-section (1) or sub-section (2) of section 84 shall
be in Form VAT-31.
33. Revision by the Commissioner,-
An application for revision to be presented
to the Commissioner under sub-section (1) of section 85 shall be in Form
VAT-32.
(1) Where an appellant or his authorised
representative does not appear on the date fixed for hearing of an appeal filed
under rule 30 or 31, the appellate authority or the Tax Board, as the case may
be, may dismiss the appeal in default.
(2) Where the appellant makes an application
in Form VAT-33 within thirty days of the date of communication of such order,
and satisfies the authority who dismissed the appeal, that he was prevented by
sufficient cause from appearing before him on the date that had been fixed for
hearing, such appeal may be restored with such conditions as may be deemed fit.
35. Officer
not to hear appeal against order passed by him in another capacity,-
(1) No officer acting as appellate authority
or Member of the Tax Board shall hear any appeal against any order passed by
him in another capacity.
(2) When any such appeal as referred to in
sub-rule (1) comes before any appellate authority or the Member of the Tax
Board, such appellate authority or Member shall forthwith refer the matter to
the Commissioner or the Chairman of the Tax Board, as the case may be, and the
Commissioner or the Chairman of the Tax Board shall thereupon transfer the same
for disposal to any other appellate authority or Member.
36. Giving effect to an appellate or a revisional order,-
If an order, passed in appeal or revision
under section 82, 83, 84 or 85 has the effect of varying the order of an
assessing authority or any other authorised officer, the assessing authority or
such other authorized officer shall take action suo
motu to give effect to such order and shall
refund the excess or realize the deficit, as the case may be.
37. Accounts to be maintained by a dealer,-
(1) Subject to the provisions of section 71,
every dealer registered under the Act shall maintain his accounts according to
the system of accounting prevailing in the trade and industry.
(2) Every dealer shall maintain a true and
correct account of his purchases against VAT Invoices in Form VAT-07 and of his
sales in Form VAT-08. The manufacturer shall also maintain a separate account
of his purchases of capital goods against VAT Invoices, in part II of Form
VAT-07.
(3) Where such dealer is a manufacturer, he
shall maintain the stock of raw material(s) used in Form VAT-34, and that of
manufactured goods in Form VAT-35.
(4) Every dealer shall also maintain
separate accounts of transactions in the course of inter-State trade or
commerce.
(5) Every dealer registered under the Act
shall maintain separate accounts for exempted goods and so also for the goods
taxable at different rates.
(6) The audit report required to be
furnished by the dealer under sub-section (1) of
section 73 shall be furnished within nine months from the end of the relevant
financial year, in the form as may be specified by the Commissioner.
38. Accounts and documents relating to
principal and agent,-
(1) Where a principal dispatches taxable
goods within the State to his commission agent for sale, he shall issue a
Dispatch Note in Form VAT–36, in respect of such goods, duly filled in and
signed by him, to his commission agent from a bound book bearing printed serial
numbers and shall keep a copy thereof for the record.
(2) Where any principal dispatches goods for
sale to his commission agent under sub-rule (1), and produces Certificate of
the sale proceeds in Form VAT-37 received from his commission agent along with
proof of deposit of tax in respect of such goods so dispatched, he will be
entitled to get adjustment of the tax so deposited by the agent on behalf of
the principal.
(3) Where any agent claims that he is not
liable to pay tax under the Act in respect of goods despatched to him by his
principal for sale, the burden of proving that the tax in respect of such goods
has been paid by the principal through him, shall be on the agent and for this
purpose he shall produce before the assessing authority a Dispatch Note issued
by the principal in Form VAT-36 along with Certificate of the sale proceeds in
Form VAT-37 issued by him and proof of deposit of tax in respect of such sales.
(4) Where the assessing authority is
satisfied after such enquiry as he may deem necessary that the particulars
contained in the certificate in Forms VAT-36 and VAT-37 are true, he shall
accept the claim of the principal or the commission agent, as the case may be.
(5) Every commission agent shall maintain in
identifiable manner true accounts of goods he receives and sells on behalf of
his principal and on his own account.
39. Issuance of a VAT
invoice or an Invoice, -
(1) A registered dealer, other than one, who
opts for payment of tax under sub-section (2) of section 3 or under section 5,
making a taxable sale shall issue a VAT invoice marked as original to the
purchaser for each such sales made by him and shall retain a copy thereof.
(2) The VAT invoice issued under sub-rule
(1) shall contain the following particulars on the original as well as on all
the copies thereof.
(a) the word “VAT invoice” in bold letters
at the top or at any prominent place;
(b) the
name, address and registration number of the selling dealer;
(c) the name and address of the purchaser
and where the purchaser is registered under the Act the registration number of
the purchasing dealer;
(d) continuous serial number running
throughout the year and the date on which the VAT invoice is issued;
(e) full
description of the goods;
(f) the
quantity or number, as the case may be, of the goods;
(g) the
value of the goods sold;
(h) the
rate and amount of tax charged thereon indicated separately; and
(i) signature of
the selling dealer, or his declared business manager unless he
pre-authenticates such invoice.
(3) No input tax credit shall be allowed
unless the dealer makes full compliance of sub-rule (1) and (2).
(4)
(a) In case a VAT invoice issued by the
registered selling dealer, is lost or destroyed, a duplicate of such VAT
invoice shall be issued by the selling dealer, to the purchasing dealer with
the following declaration recorded in the red ink and signed by the selling
dealer or his declared business manager as the case may be:
DECLARATION "I,
hereby declare that this is the duplicate VAT invoice of VAT invoice No.
....... issued on dated...... and issued to M/s ...................... having
registration No. ..........
Signature Status .......... ".
(b) The purchasing dealer who has obtained
the duplicate copy of the VAT invoice shall inform his assessing authority or
the authorised officer within the tax period in which the duplicate invoice was
received.
(5) A registered dealer, who has opted for
payment of tax under sub-section (2) of section 3 or under section 5, sells
taxable goods of value exceeding rupees five hundred in any one transaction,
shall issue an invoice marked as original to the purchaser for each such sale
made by him and shall retain a duplicate copy thereof and the provisions of sub
rule (3) to (4) shall mutates mutandis apply in such cases.
(6) Notwithstanding any thing contained in
sub-rule (5), where a purchaser demands an invoice irrespective of the purchase
value, the registered dealer shall issue invoice.
(7) The invoice issued under sub-rule (5)
shall contain the following particulars on the original as well as on all the
copies thereof.
(a) the
word “invoice” in bold letters at the top at any prominent place;
(b) the
name, address and registration certificate number of the selling dealer;
(c) continuous serial number running
throughout the year and the date on which the invoice is issued; and
(d) full
description of the goods with its value;
(e) signature of the selling dealer, or his
servant, manager or agent duly authorized by him.
(8) Notwithstanding any thing contained in
sub-rule (1) above, where a dealer registered under the Act is also registered
under the Central Excise Act, 1944 (Act No. 1 of 1944) and issues an invoice for
removal of goods [in the course of inter-State trade or commerce] containing
the particulars as prescribed in sub-rule (2), it would be treated as VAT
invoice and the provisions of sub-rule (3) and (4) shall mutates mutandis apply.
(9) The State Government may, by
notification in official Gazette provide for use of IT enabled systems for
preservation of the details of the VAT invoice.
MODE OF PAYMENT OF TAX AND DEMAND
40. General mode of payment of tax, demand or
other sum,-
(1) Unless
expressly provided otherwise in the Act or in these rules, payment of tax,
demand or other sum shall be made into the Government treasury or the bank
authorised to receive money on behalf of the State Government, by means of a challan in Form VAT-38 or through a demand draft drawn on
any branch of a bank situated in Rajasthan, in favour of the assessing
authority concerned or any authorized officer.
(2) On deposit of the tax, demand or other
sum under sub-rule (1), the bank shall return Part IV and Part V of the challan after affixing its seal thereon to the person
depositing the amount and Part III of the challan
shall be sent by such bank to the treasury or authorised officer. Part I and
Part II of the challan shall be sent by such bank to
the treasury, and such treasury shall retain Part I of the challan
and shall forward the Part II to the Accountant General, Rajasthan. The person
who made the payment will retain Part V of the challan
with himself and shall enclose the Part IV thereof with the application,
return, memorandum of appeal or other document to be submitted to the authority
concerned.
(3) The date of payment for the purpose of
these rules shall be the date on which cash is deposited, a demand draft is
received in the office or a cheque is encashed and
deposited in the account of the State Government.
(4) Notwithstanding anything contained in
sub-rule (1), where any amount of tax, demand or other sum is payable under the
Act or the rules or under any notification, to the assessing authority or the
in-charge of a check post or a Flying Squad or to any other officer including
in-charge or a person empowered under sub-rule (1) of rule 53, such amount may
be accepted by such authority or the in-charge or officer or person or a Junior
Commercial Taxes Officer and a receipt in Form VAT-42 shall be issued to the
depositor.
41. Information of a works contract and
payment of tax relating thereto,-
(1) Where any
contractor enters into a contract with any awarder involving transfer of
property in the goods (whether as goods or in some other form), in the course
of execution of a works contract and the gross value of such contract exceeds
rupees five lac, the awarder shall furnish within one
month from the date of the contract, the particulars of the contract in Form
VAT-39 to the Assistant Commissioner or the Commercial Taxes Officer of the
area where the office of such awarder is situated, or to any authorised officer
as the case may be, and shall also send a copy of Form VAT-39 to the assessing
authority of the contractor.
(2) Where in
case of a works contract, the awarder or any person authorised by him, is a
Department of any Government, a corporation, a public undertaking, a
cooperative society, a local body, a statutory body, an autonomous body, a
trust or a private or public limited company, and is responsible for payment of
any sum to a contractor for carrying out any works, such awarder or the
authorised person shall, at the time of credit of such sum to the account of
the contractor or at the time of making such payment by any mode, deduct an
amount as may be notified by the State Government in lieu of tax and shall
issue a certificate of deduction of tax to the contractor in Form VAT-40.
(3)
(a) Blank Forms VAT-40 shall be obtained by
the awarder from the Assistant Commissioner or the Commercial Taxes Officer of
the area where the office of such awarder is situated, or from any other
officer authorized by the Commissioner, as the case may be, on payment of
rupees fifty for each book containing twenty five forms.
Explanation,-The
Assistant Commissioner, the Commercial Taxes Officer or any other Officer
authorized by the Commissioner as the case may be, who issues the Form VAT-40
shall be known as the issuing authorities.
(b) For obtaining blank Form VAT-40 the awarder
shall apply to the issuing authority stating his requirement of such Form and
shall furnish such other particulars, information, statements and documents as
may be required by the issuing authority for his satisfaction about the bona
fide use of such Forms issued to the applicant on previous occasions and the
bona fide purpose of applicants present requirement of such Forms.
(4) A deduction made under sub-rule (2)
shall be adjusted against the tax liability created at the time of the
assessment of the contractor.
(5)
(a) The amount in lieu of tax deducted in
sub-rule (2) shall be deposited by the awarder through a challan
in Form VAT-38 in the Government account within fifteen days of the close of
the month of such deduction. A monthly statement in Form VAT-41, mentioning the
details of tax deducted and deposits of each contractor along with the
duplicate copy of Form VAT-39 shall be furnished to the issuing authority
accompanied with Part IV of the challan within one
month from the date of such deposits.
(b) Where an awarder fails to furnish the
monthly statement as mentioned in sub-rule (a) above, the issuing authority
after affording a reasonable opportunity of being heard, may impose penalty
under section 64 of the Act.
(c) The issuing authority after receiving
the duplicate copy of Form VAT-40 shall verify the correctness of the deposits,
and shall send the same immediately to the assessing authority of the
contractor.
(6) Where the amount is not deducted as
prescribed in sub-rule (2), the awarder or the person authorised by him shall
be liable to penalty as provided for in the Act. In such cases the contractor
shall be liable to pay the said amount together with interest at the rate
provided for in the Act from the date of the receipt of the payment in any form
by him.
(7) Where the amount is not deductible from
the amount of payment made to a contractor under these rules or under orders of
a court, the contractor shall deposit such amount like any other dealer in
accordance with the notification issued under section 20.
42. Payment of tax by a casual trader,-A casual trader shall
deposit tax in cash with the in-charge of the check post or the assessing
authority, or any official authorised by the assessing authority, as referred
to in sub-section (6) of section 28, who shall issue a receipt in Form VAT-42
to such casual trader.
(1) Any person, other than a casual trader
or a registered dealer, who carries on business temporarily for a period not
exceeding one hundred twenty days in a year, shall before commencing his
business make an application in Form VAT-43, to the Assistant Commissioner or
the Commercial Taxes Officer, as the case may be, having jurisdiction with
reference to the place of business of such person or to any other officer
authorized by the Commissioner in this behalf, mentioning the detail of goods
to be sold.
(2) On receipt of the application the
officer mentioned in sub-rule (1), shall determine the amount of tax to be
levied on goods mentioned in the application, and shall take a security in cash
or in form of demand draft of an amount equivalent to the amount of tax
determined. After furnishing of such security the person shall be entitled to
commence his business.
(3) Such person shall inform about his daily
sale proceeds to the officer mentioned in sub rule (1). At the closure of his
business, the said officer shall determine his final tax liability and adjust
the security amount against the final tax liability of such person. Where the
amount of security is more than the final tax liability of such person the said
officer shall refund the excess amount. Where the amount of security is less
than the final tax liability of such person the said officer shall recover the
balance amount.
(4) In the absence of application mentioned
in sub-rule (1), the officer mentioned in sub-rule (1) shall suo motu determine
the liability of tax payable by such person, having regard to the specific
facts and circumstances of the case. (5)The tax determined under sub-rule (3)
or (4) shall be deemed to be a demand under the Act.
44. Payment of tax by a person whose
registration is cancelled under the Act.-In case the registration certificate of
a dealer is cancelled, he shall pay tax in respect of every taxable goods held
in stock and capital goods on the date of such cancellation. In such cases the
tax shall be determined on the basis of book value, written down value or
market price whichever is higher, within a period of fifteen days of such
cancellation.
45. Procedure for collection of tax on
contract basis.-Whenever the State Government directs the
Commissioner to collect tax in the State on contract basis for a particular
Check-post or for specified area under section 77, the following procedure
shall be adopted.
(a) TheCommissioner,
to the best of his judgment, shall determine the amount of estimated annual tax
revenue for a particular check-post or for a specified area. However, in the
event of any special circumstances the Commissioner, after recording reasons
for doing so, may revise such estimated annual tax revenue. The determination
of estimated annual tax revenue by the Commissioner under this clause shall be
final.
(b) After determination of the estimated
annual tax revenue, the Commissioner may direct an officer not below the rank
of Commercial Taxes Officer to invite tender for the collection charges as a
percentage of the estimated annual tax revenue in respect of the tax to be
collected for a particular check-post or for a specified area.
(c) On receipt of the directions under
clause (b), the authorised officer shall invite tenders for collection charges
as a percentage of estimated annual tax revenue for the check-post or the
specified area. The procedure for awarding of the contract including contents
of tender documents, amount of security deposit, earnest money and the like,
shall be such as may be specified by the Commissioner from time to time.
(d) The Officer authorised under clause (b)
may recommend the name of the bidder, who has offered for the lowest collection
charges, to the Commissioner for authorisation to collect tax at a particular
check-post or for the specified area.
(e) On receipt of the recommendation under
clause (d), the Commissioner, if satisfied, may authorise such contractor to
collect tax in respect of the specified goods and / or livestock at a
particular check-post or for the specified area.
(f) The contractor authorised by the
Commissioner under clause (e) shall be required to enter into a contract with
the officer authorised by the Commissioner before starting collection of tax.
(g) The contractor shall collect the tax in
accordance with the contract, at the rate notified under the Act, and the tax
so collected shall be deposited in accordance with clause (i).
(h) The contractor shall collect the tax and
issue receipts, duly authenticated by the Assistant Commissioner or the
Commercial Taxes Officer of the area or the officer authorised by the
Commissioner, to the person from whom such tax is collected.
(i) The contractor shall deposit the entire
collected tax or the 1/52nd part
of the estimated annual tax revenue, whichever is higher, on every Monday in
the State treasury or the banks authorised for the purpose through a challan in Form VAT-38 and in the event Monday being
holiday, such amount shall be deposited on the immediately following working
day. On completion of the contract period, if it is found that the amount
deposited by the contractor is more than estimated annual tax revenue as well
as the actual tax collected by him, such excess deposit amount shall be
refunded to the contractor.
(j) The contractor shall maintain a
complete and true account of the tax collected and deposited by him and shall
furnish the complete details of the tax collected and deposited in Form VAT-44
to the Assistant Commissioner or the Commercial Taxes Officer of the area or
the officer authorised by the Commissioner to execute contract, and shall
submit the used authenticated receipt books within ten days of the end of the
month. The contractor shall also return the unused authenticated receipt books
on completion or cancellation of the contract, whichever is earlier.
(k) The collection charges to the contractor
as per the contract shall be granted, within thirty days of the submission of
the monthly statement in accordance with clause (j), as percentage of the
estimated annual tax revenue or the entire tax collected and deposited,
whichever is higher, subject to the final adjustment at the end of the contract
period.
(l) The contractor shall be bound by the
provisions of the Act and the Rules made there under, the terms and conditions
of the contract and the instructions issued by the Commissioner from time to
time. In case of any violation thereof, the contract shall be liable to be
cancelled by the Commissioner after affording opportunity of being heard to the
contractor in this behalf.
(m) In case of any dispute regarding the
contract, the contractor may submit such dispute to the Commissioner, whose
decision in the matter shall be final.
(n) Notwithstandinganything
contained in rule 41, the registered dealer shall deposit the amount of tax to
a contractor in respect of goods and in the area where the Commissioner has
permitted such contractor to collect tax from such registered dealers under
section 77 of the Act, and the contractor shall issue authenticated receipt
thereof to the registered dealer.
46. Verification and adjustment of deposits
claimed,-Where a dealer or a person furnishes a receipt in Form
VAT-42 or Part IV of the challan in Form VAT-38, in
order to claim an adjustment of the amount covered by such receipt or challan, and if such adjustment is not made for want of
proper verification of such deposits, the assessing authority himself shall get
the verification done and shall not enforce the demand to the extent of the
amount under adjustment, till such adjustment is allowed or the claim for such
adjustment is rejected by an order in writing, as the case may be.
47. Verification of
periodical collection,-
(1) In the last week of every month, the
Assistant Commissioner, the Commercial Taxes Officer or any other officer who
handles the collection of tax, shall prepare a statement in Form VAT– 45 and
shall forward it to the Treasury Officer for verification.
(2) Where any discrepancy in Form VAT–45 is
discovered by the Treasury Officer at the time of verification, he shall inform
the officer concerned, who shall send the necessary records to the Treasury
Officer for reconciliation of accounts.
(1) The audit of a dealer shall generally be
conducted by the auditor.
(2) The audit shall be conducted generally
at the place ofbusiness of the dealer, after prior
intimation to such dealer.
(3) The audit shall be conducted as far as
possible on a day-to-day basis.
(4) After the completion of the audit, the
auditor shall prepare an audit report mentioning therein the discrepancies
found, if any, at the time of audit.
(5) The audit report shall be signed by the
dealer or his business manager or his authorised signatory and in case of their
refusal the auditor shall make a remark to this effect.
49. Granting
opportunity of hearing and recording of reasons,-
Where an assessing authority or any other
officer, enhances the admitted tax liability of a dealer, or imposes a penalty
on him or on any other person under the provisions of the Act or the Rules, or
passes any order detrimental to their interest, the said authority or officer
shall record the reasons thereof, and no such order shall be passed unless the
dealer or the person has been given a reasonable opportunity of being heard.
50. Form of summons or notice,-For affording an
opportunity of being heard under rule 49 or for initiating any action under any
provisions of the Act or the Rules, or for the production of a document or for
furnishing any information or for the appearance of any person, a summons or
notice shall be issued in Form VAT-14 [to be drafted].
(1) The
service of any summons, notice or order under the Act or the Rules may be
effected in any one of the following ways, namely,-
(a) by
giving or tendering the copy thereof to the person addressed or his declared
business manager or his authorised representative or to any person other than
an independent service provider who submits or files documents on behalf of
such person or dealer; or
(b) if
the persons mentioned in clause (a) can not be easily found, by giving or
tendering a copy thereof to some adult member of his family; or
(c) if
the address of such person is known to the authority concerned, by sending a
copy thereof by registered post or thorough an electronic device, or
(d) if
none of the modes aforesaid is practicable, by affixation of a copy thereof in
some conspicuous place at his last known place of business or residence, or by
publishing in a State level newspaper.
(2) Notwithstanding anything contained in sub-rule (1), in
respect of a dealer or a person, the service of any summons, notice or order
under the Act or the Rules may be effected by sending the contents of such
summons, notice or order as the case may be, to the dealer or to his declared
business manager or to his authorised representative, through an e-mail address
provided by the dealer or the person, and such service shall be deemed to be a
valid service on such dealer or person.
52. Procedure for search and seizure under
section 75,-
(1) The
officer who carries out a search under section 75, shall adopt the following
procedure,-
(a) The
officer should record reasons as to why under the facts and circumstances of
the case, search is necessary.
(b) Before
making a search, such officer shall call upon two witnesses to attend and
witness the search and may issue an order in writing to them to do so.
(c) The
dealer or his business manager or any other person performing any activity
relating to the business at the business place, building or other premises
searched, shall be deemed to be the person in-charge of such premises and shall
also be permitted to witness the search.
(d) If
any building or place is an apartment in the actual occupancy of a woman, who
according to custom does not appear in public, the officer shall afford her
every reasonable facility to withdraw.
(e) Search
of person may be made, but in case of a woman, a woman shall carry it out.
(f) A
list of goods, articles and documents seized in the course of the search and of
the places in which they were found shall be prepared by such officer and shall
be signed by him and the witnesses. A copy of such list shall be tendered to
the dealer or his business manager or the person concerned and a copy thereof
shall be forwarded to the Commissioner within twenty-four hours after the
completion of such search.
(2) The
accounts, registers, documents, goods and articles may be examined without
calling witnesses by the officer empowered under section 75, but in the case of
seizure thereof, the following procedure shall be adopted,
(a) seizure
shall be made in the presence of two witnesses.
(b) seizure
memo shall be prepared by such officer in Form VAT-46 and reasons for seizure
shall be recorded therein.
(c) seizure
memo shall also contain the list of the accounts, registers, goods, articles
and the documents seized.
(d) seizure
memo shall be signed by the officer who effects seizure, by the dealer or his
business manager or person in-charge of the business and by the witnesses.
(e) The
officer making seizure shall tender one copy of the seizure memo to the dealer
or his business manager or the person in-charge of the business premises, as a
token of receipt, and one copy thereof shall be forwarded by him to the
Commissioner within twenty four hours after such seizure is made.
(3) The
books of accounts or other documents maintained in the form of electronic
record as defined in clause (t) of sub-section (1) of section 2 of the Indian
Information Technology Act, 2000, may also be seized.
PROCEDURE FOR CHECKING OF GOODS IN
TRANSIT
53. Officers empowered under section 76,-
(1) The officers
authorised by the Commissioner for the purposes of section 75, shall be
empowered to exercise powers under section 76.
(2) The Commissioner may, with the previous
approval of the State Government, by notification in the Official Gazette,
authorise any of the persons posted at the check-post established under the Act
or constituted under any other law, for the time being in force, to perform
such duties or to exercise such powers as may be specified in the notification.
54. Declaration required to be carried with
the goods in movement for import within the State,-
(1) A registered
dealer.-
(i) who imports, from any place within India, any taxable goods
as may be notified by the State Government, for sale, except when the goods are
the goods of the class or classes specified in the certificate of registration
under the Central Sales Tax Act, 1956, of the registered dealer purchasing the
goods and are for use in mining or generation or distribution of electricity or
any other form of power or in the telecommunication network or for packing of
goods for sale; or
(ii) who
receives any taxable goods as may be notified by the State Government,
consigned to him from outside the State or by way of branch transfers / depot
transfers / stock transfers; or
(iii) who intends to bring, import or otherwise
receives any taxable goods from outside the State, as may be notified by the
State Government of the value of rupees ten thousand or more for use,
consumption or disposal otherwise than by way of sale ; shall furnish or cause
to be furnished a declaration in Form VAT-47, completely filled in all respect
in ink and shall punch the date and month of use of such Form at the specified
place provided for in the Form. The counterfoil of the declaration shall be
retained by such dealer and its portions marked as 'Original' and 'Duplicate'
shall be carried with the goods in movement.
(2) The driver or the other person in-charge
of a vehicle or carrier or of goods in movement, shall carry with him the
documents specified in clause (b) of sub-section (2) of section 76 including
declaration form prescribed in sub-rule (1), in respect of the goods in
movement and shall produce the same suo motu before the in-charge of the entry check-post and
if there is no such check post, to the nearest check post from the entry point
at the time of entry within the State or before the officer empowered under
section 76 at the time of inspection under sub-section (4) of section 76 who
shall retain the original portion of the declaration form and return the
duplicate portion after signature and marking seal in token of having verified
it, to the person producing it and such officer shall send the retained
original portion of the declaration form to the assessing authority or the
authorised officer.
(3) If the declaration Form referred to in
sub-rule (1) in respect of the goods in movement has already been submitted to
the in-charge of the entry check-post or to the officer empowered under section
76, any person transporting the goods / the driver or the other person
in-charge of such vehicle or carrier or of goods in movement the goods shall,
on inspection by an officer empowered under section 76, at any subsequent
place, produce the countersigned and sealed copy of the aforesaid declaration
along with other documents specified in clause (b) of sub-section (2) of
section 76. Explanation.-For the purpose of this rule, 'taxable goods'
means all goods, except the goods which are exempted from tax without any
condition.
(4) If the goods are brought into the State
from any place in country, by any means other than through road transport such
as through railways or airways or any other mode, the registered dealer so
importing the goods before obtaining delivery thereof from such carrier, shall
submit the original part of Form VAT-47 to the assessing authority or the
authorized officer who shall put his seal on the duplicate part of the Form
VAT-47 and the same shall be carried by the dealer with the goods after taking
delivery thereof from such carrier.
(5) The registered dealer shall submit a
statement of import of goods in Form VAT-48 along with the duplicate portions
of Form VAT-47 and in case the original portion of the Form VAT-47 has not been
retained by any officer mentioned in sub-rule (2), it shall also be furnished
along with the duplicate portion of Form VAT-47 to the assessing authority or
to the authorized officer along with
the return. Explanation,-Quarter means the
period of three months ending on 30th June, 30th September, 31st December and
31st March.
(6) Where
a registered dealer fails to furnish statement as mentioned in sub-rule (5) the
assessing authority or the authorized officer, after affording a reasonable
opportunity of being heard, may impose penalty under section 64.
(7) The
provisions of rule 21 shall, in so far as may be, mutatis mutandis,
apply to the declaration Form VAT-47
(8) Where
Form VAT-47 is out of print or in short supply or otherwise not available, the
Commissioner may issue such instructions as he deems proper including
dispensing with the requirement of such forms for the specified time.
(1) A registered dealer who dispatches any
goods taxable within the State, to a place out of the State,-
(i) for sale outside the State or by way of
branch transfers / depot transfers / stock transfers, except the goods as may
be notified by the State Government, or
(ii) in
the course of inter-State trade or commerce, as notified by the State
Government, shall furnish or cause to be furnished declaration in Form VAT-49
completely filled in all respect in ink and shall punch the date and month of
use of such Form at the specified place provided for in the Form. Such dealer
shall retain the counterfoil of the Form VAT-49 with him and shall produce or cause
to be produced the portions marked 'Original' and 'Duplicate' before the
in-charge of the exit check post and if there is no such check-post, to the
nearest check post from the exit point / officer empowered under section 76,
who shall retain the original portion of it and return the duplicate portion
after affixing seal in token of having verified it, to the person producing it,
and such officer shall send the retained original portion of the Form VAT-49 to
the assessing authority of the dealer or to the authorised officer.
(2) The dealer shall submit a statement of
the used Form VAT-49 in Form VAT-50 along with the duplicate portion of Form
VAT-49 and in case original portion of Form VAT-49 has not been retained by any
officer mentioned in sub-rule (1), it shall also be furnished along with the
duplicate portion of Form VAT-49 to his assessing authority or to the authorized officer
along with the return. However, in case such original
and / or duplicate portion of Form VAT-49 is not received back by the dealer,
an account of use of such forms during the quarter duly supported by an
affidavit of the consignor, shall be submitted to his assessing authority or to
the authorised officer. Explanation,-Quarter means the period of three
months ending on 30th June, 30th September, 31st December and 31st March.
(3) Where
a dealer fails to furnish the statement as mentioned in sub-rule (2) above, the
assessing authority or the authorized officer after affording a reasonable
opportunity of being heard, may impose penalty under section 64.
(4) The
provisions of rule 21 shall, in so far as may be, mutatis mutandis,
apply to the declaration Form VAT-49.
(5) Where
Form VAT-49 is out of print or in short supply or otherwise not available, the
Commissioner may issue such instructions as he deems proper including
dispensing with the requirement of such forms for the specified time.
56. Transit of goods by road through State
and issue of Transit Pass.-
(1) The driver or the owner or the person
in-charge of the vehicle or the carrier; or the owner or person in-charge of
the goods, shall submit an application in Part-I of Form VAT-51 duly filled and
signed along with such fee as may be notified by the State Government, to the
officer-in-charge of the first entry check-post in the State and if there is no
such check-post, to the nearest check post from the entry point, (hereinafter
referred to as entry check-post).
(2) On
furnishing of Form referred to in sub-rule (1), the in-charge of the first
entry check post shall retain Part I of Form VAT-51 and on being satisfied,
shall return Part II and Part III of the Form VAT-51 after authenticating by
way of affixing seal and specific bar code thereon or in such manner, as may be
directed by the Commissioner.
(3) The
driver or the person in-charge of the vehicle or the carrier or owner or person
in-charge of the goods shall stop his vehicle at the exit check post specified
in Form VAT-51 and submit the Part II and III of Form VAT-51 to the officer
in-charge of such check post and shall allow the officer in charge of such exit
check post to inspect the documents and verify the goods in order to ensure
that the goods being taken out of the State are the same for which transit pass
in Form VAT-51 had been obtained. On being satisfied, the officer in charge of
the exit check post shall retain Part II and return the Part III of Form VAT–51
to the person producing it and allow the vehicle to move out of the State of
(4) The
officer-in-charge of the entry or exit check post shall have power to detain,
unload and search the vehicle for verification of the goods. Where it is found
that the goods are not in accordance with the documents submitted, the
officer-in-charge shall proceed in respect of such goods in accordance with the
provisions of the Act.
(5) After
the entry of vehicle or carrier carrying goods at an Entry Check post, if a
vehicle is detained or changed on account of breakdown or otherwise, the person
in-charge of the vehicle shall inform within twenty four hours to the officer
in charge of the entry check post or to the Assistant Commissioner or the
Commercial Taxes Officer or the Assistant Commercial Taxes Officer of the area,
nearest to the point of such breakdown. Such officer or the in-charge of the
check post on being satisfied shall extend the transit period by putting a note
to this effect on Part II and III of Form VAT-51.
57. Delivery of
documents and seizure of goods,-
(1)
(a) The owner or the person in-charge of the
goods and in their absence, the owner or the driver of the vehicle or carrier,
shall deliver the documents and declaration forms as provided in clause (b) of
sub-section (2) of section 76 to the in-charge of the nearest entry check-post.
If the goods in movement are not accompanied with complete documents and
declaration forms, the in-charge of the check-post shall afford an opportunity
to any of the above referred persons to produce the required documents and / or
declaration forms completed in all respect.
(b) on
being asked by the in-charge of the check-post or by the officer empowered
under rule 53, the person in-charge of the goods or in his absence, the driver
of the vehicle or the carrier shall deliver the document or declaration form to
such in-charge or officer as provided in clause (a) of sub-section (2) of
section 76.
(2) Where
any direction is issued under clause (a) of sub-section (5) of section 76, the
in-charge of the check post or the officer empowered under rule 53, shall
complete the verification or enquiry within seven days from the date of issue
of the direction and will take appropriate action, if any, as warranted by the
circumstances of the case.
(3) Where
the owner or a person duly authorized by such owner or the driver or the person
in charge of the vehicle or carrier or of goods, as the case may be, does not
possess any document and declaration Form in respect of the goods in movement,
or fails to produce or refuses to deliver the documents and the declaration
Forms, or the documents and the declaration Forms produced appears to be false
or forged, the in-charge of the check post or the officer empowered under rule
53, may get such goods unloaded from the vehicle or the carrier and seize the
same and shall issue a receipt of the goods so seized in Form VAT-52.
(4) Where
the goods are seized, the in-charge of the check post or the officer empowered
under rule 53, shall serve a notice on the person in-charge of the goods or the
vehicle or the carrier, or the owner of the goods, if present, as the case may
be, requiring him to show cause, within seven days from the date of service of
the notice, as to why the documents and declaration, as referred to in sub-rule
(1) were not produced or why the correct particulars were not furnished, at the
time of checking. If the said in-charge of the check post or the officer
empowered under rule 53 is satisfied with the reply, or the penalty imposed
under sub-section (6) of section 76 has been paid, or a security as demanded in
lieu of such amount of penalty has been furnished, he shall release the goods
and deliver the same to the owner of the goods or to anybody else duly
authorised by such owner, after obtaining an acknowledgement to that effect.
(5) Where
the goods seized are subject to speedy and natural decay, and in the case of
other goods where no compliance of the requirement of sub-rule (4) is made
within three months from the date of service of the notice, the in-charge of
the check post or the empowered officer, with the written approval of the
Deputy Commissioner (Administration) having jurisdiction, may sell such goods
in open auction.
(6) The
sale proceeds received under sub-rule (5) shall be deposited in the Government
account.
(7) Any
person entitled to such sale proceeds shall, on an application to the Deputy
Commissioner (Administration) referred to in sub-rule (5), be paid the sale
proceeds, referred to in sub-rule (6), after deducting there from the amount of
tax and / or penalty due in respect of the goods seized and auctioned, the
amount of interest, if any, the expenses of the sale and other incidental
charges.
58. Detention of a vehicle or a carrier and
imposition of penalty,-
(1) Where
the in-charge of a check post or the officer empowered under rule 53, detains a
vehicle or a carrier under sub-section (9) of section 76, such in-charge or
officer shall inform this fact forthwith to the Deputy
Commissioner(Administration) having jurisdiction.
(2) The
in-charge of the check post or the officer referred to in sub-rule (1) shall,
immediately after the detention of a vehicle or a carrier, issue a show cause
notice of a period not less than seven days, to the owner or a person duly
authorised by such owner or the driver or the person in-charge of the vehicle
or the carrier, as the case may be, where such vehicle or carrier is detained
under sub-section (9) of section 76. Where the in-charge or the officer
referred to in sub-rule (1), is not satisfied with the reply of, the owner or a
person duly authorised by such owner or the driver or the person in-charge of
the vehicle or the carrier as the case may be, he shall impose the penalty as
provided in sub-section (9) of section 76, and shall release the vehicle or the
carrier to the owner or a person duly authorised by such owner or the driver or
the person in-charge of the vehicle or the carrier on payment of the penalty
imposed or on furnishing of the security as directed by him.
(3) Where,
in response to a notice issued under sub-rule (2), the in-charge of the
check-post or the officer referred to in sub-rule (1) is satisfied that no
offence has been committed under sub-section (9) of section 76, he shall
release the vehicle or the carrier to the owner or a person duly authorised by
such owner or the driver or the person in-charge of the vehicle or the carrier,
at once.
59. Power to prescribe registers and forms,-The Commissioner may prescribe registers to
be maintained, returns or statements to be submitted or documents to be used by
the officers of the Commercial Taxes Department, for matters connected with the
administration of the Act and the Rules.
60. Power to issue instructions,-The guide-lines formulated and instructions
issued by the Commissioner under sub-section (1) of section 91 shall be in
writing. and shall be binding.
61. Power to take help from the subordinate
officers / officials,-The Commissioner, the Deputy Commissioner (Administration),
the Assistant Commissioner, the Commercial Taxes Officer, the Assistant
Commercial Taxes Officer and the Junior Commercial Taxes Officer, while exercising
their powers and discharging their duties, may take help from the subordinate
officers / officials working under them.
PERSONS ENTITLED TO APPEAR BEFORE THE TAX AUTHORITIES
62. Persons entitled to appear before the Tax
Authorities,-No person shall appear before any Tax Authority in any
proceedings under the Act or the Rules as a representative of other person,
unless he is,-
(a) a Tax Practitioner enrolled under the
Rules; or
(b) a Chartered Accountant within the
meaning of the Chartered Accountants Act, 1949(Central Act 38 of 1949); or
(c) a
legal practitioner, who is entitled to practice in any civil court in the
State; or
(d) a person holding a general or special
power of attorney executed by the dealer and not receiving any specific
remuneration for such appearance; or
(e) a friend or a relative of the dealer
authorised by him and making such appearance without charging any remuneration
therefore; or
(f) an officer not below the rank of
Assistant Commercial Taxes Officer specially or generally authorised by the
Commissioner or a Deputy Commissioner.
Explanation,-Tax Authority shall
include an in-charge check-post, an officer not below the rank of Assistant CommercialTaxes Officer exercising powers under the Act,
Appellate Authority and the Board.
63. Qualifications
of Tax Practitioners,-A Tax Practitioner must,-
(a) hold a degree in Commerce, Law,
Economics, Economic Administration and Financial Management conferred by any
University incorporated by law for the time being in force in India; or
(b) be
an Income Tax Practitioner entitled to practice as such; or
(c) be a Tax Practitioner under the
Rajasthan Sales Tax Rules, 1955/ 1995 or under these Rules; or
(d) be a retired officer of Rajasthan
Commercial Taxes Department, who is not employed elsewhere and had served at
least for five years. However, he shall not appear before any tax authority in
any proceeding in such cases, which he had dealt with during the tenure of his
service at any level.
64. Enrolment
of Tax Practitioners,-
(1) Every person
who desires to be enrolled as a Tax Practitioner shall apply to the
Commissioner in Form VAT-53 and shall enclose attested copies of the University
certificates along with two certificates of character from Gazetted Officers
and every such application shall be accompanied with court fee stamps of rupees
one hundred.
(2) Where the Commissioner, after making
such enquiry as he may consider necessary, is satisfied that the applicant
possesses the requisite qualifications and is otherwise suitable for being
enrolled as a Tax Practitioner, he shall enroll his
name as such in a register to be maintained for the purpose in Form VAT-54 and
every such enrolment shall be for a period of five years including the year
during which such enrolment is made, and shall be renewable in every fifth year
on a payment of a fee as laid down in sub-rule (1).
(3) Every person whose name has been
enrolled under sub-rule (2), shall be furnished with enrolment certificate
issued by the Commissioner in Form VAT-55 authorising him to practice before
any authorised officer, Assessing Authority, Appellate Authority and the Tax
Board for a period as laid down in sub-rule (2), and if the holder of such
certificate desires to continue to practise as such, he shall make an application
accompanied by a fee of rupees one hundred to the Commissioner before the
expiry of the validity of the enrolment certificate praying for renewal
thereof. The Commissioner may, subject to his satisfaction as to the good
professional conduct of the applicant as a Tax Practitioner, renew such
enrolment certificate for a further period of five years and endorse the fact
of such renewal on the enrolment certificate.
(4) An application for renewal after expiry
of the validity of the enrolment certificate, issued under the Rajasthan Sales
Tax Rules, 1955 or 1995 or under these Rules, shall not be considered by the
Commissioner unless the delay in submission of such application is condoned by
the Commissioner on a separate application from the holder of such certificate
accompanied by a late fee of rupees one hundred, however, the condonation of delay shall not exceed ninety days.
(5) Where an enrolment certificate issued
under these Rules is misplaced, lost or destroyed, duplicate thereof may be
issued by the Commissioner on an application in writing accompanied with a
court fee stamp of rupees fifty.
65. Action
against persons entitled to appear before the Tax Authority,
(1) If any person, who is a Chartered
Accountant or a Legal Practitioner, is found guilty of misconduct in his
professional capacity by the authority competent to institute disciplinary
proceedings against him, an order passed by that authority shall have effect in
relation to his right to appear before any Tax Authority as it has in relation
to his right to practice as a Chartered Accountant or a Legal Practitioner, as
the case may be.
(2) Where a Tax Practitioner is found guilty
of misconduct by the Commissioner in connection with any proceedings, he shall
stand disqualified to represent a dealer or person under rule 64 and no such
order or direction shall be made in respect of any person unless an enquiry is
conducted under rule 66.
(4) In pursuance of an order passed under
sub-rule (2), the name of the holder of the enrolment certificate shall be
removed by the Commissioner from the register in Form VAT-54 maintained by him
under rule 64 and this fact shall be communicated by him to the Tax
Practitioner concerned and also to all the Tax Authorities.
66. Procedure
of enquiry against the Tax Practitioner,-
(1) Where the
Commissioner on the basis of information in his possession is of the opinion
that an enrolled Tax Practitioner is prima facie guilty of misconduct in
connection with any proceedings, he shall frame definite charges against the
Tax Practitioner and shall communicate them in writing to him, together with a
statement of the allegations in support of the charges. The enrolled Tax
Practitioner shall be required to submit within such time, as may be specified
by the Commissioner, a written statement of his defence and also state whether
he desires to be heard in person.
(2) The Commissioner shall, unless he
proposes to conduct the enquiry himself, appoint an Enquiry Officer not below
the rank of a Deputy Commissioner, to conduct the enquiry and shall inform the
enrolled Tax Practitioner of the appointment of such an Enquiry Officer.
(3) On receipt of the written statement of
defence, or if no such statement is received within the time specified, the
Enquiry Officer shall enquire into such of the charges as are not admitted.
(4) The Enquiry Officer shall in the course
of the enquiry consider such documentary evidence and take such oral evidence
as may be relevant or material in regard to the charges. The enrolled Tax
Practitioner shall be entitled to cross-examine witnesses examined in support
of the charges and to give evidence in person. If the Enquiry Officer declines
to examine any witness on the ground that his evidence is not relevant or
material, he shall record his reasons in writing.
(5) On the conclusion of the enquiry, the
Enquiry Officer shall prepare a report of the enquiry, recording his findings
on each of the charges together with the reasons there for.
(6) The Commissioner shall consider the
report of the Enquiry Officer and record his findings on each charge and where
he does not agree with the findings of the Enquiry Officer, shall record the
reasons for his disagreement.
(7) Where the Commissioner is satisfied on
the basis of his findings on the Enquiry Officer’s report that the enrolled Tax
Practitioner is guilty of misconduct in connection with any proceeding, he
shall pass an order directing that the authorised Tax Practitioner shall be
disqualified to represent a person under rule 64 for such period as he may
determine and his name shall be removed from the register for that period.
(8) The Commissioner shall, while
communicating his order under sub-rule (7), furnish to the enrolled Tax
Practitioner, a copy of the report of the Enquiry Officer and a statement of
his findings together with the reasons for disagreement, if any, with the
findings of the Enquiry Officer.
(9) The procedure prescribed in the
aforesaid sub-rules shall mutatis mutandis apply when the Commissioner
himself conducts the enquiry without appointing an Enquiry Officer.
(10) Where a change of an Enquiry Officer
becomes necessary in the midst of an enquiry, the Commissioner may appoint any
other Enquiry Officer and the proceedings shall be continued by the succeeding
Enquiry Officer.
67. Powers of the Commissioner and the Enquiry
Officer,-For the purposes of any proceeding
under rule 66, the Commissioner and the Enquiry Officer may exercise the powers
to enforce evidence, laid down in section 92.
68. Constitution of
the Tax Settlement Board.-
(1) The
Tax Settlement Board shall consist of-
(a) a Chairman; and
(b) two or more members, as may be appointed
by the State Government, and shall exercise the powers and discharge the duties
conferred under the Act.
(2) The
Commissioner shall be the ex-officio Chairman of the Tax Settlement Board.
(3) One or more members of the Tax
Settlement Board shall be appointed from amongst the super time / selection
scale officers of the Rajasthan Administrative Service / Rajasthan Commercial
Taxes Service.
69. Application for Settlement-
(1) The Tax Settlement Board shall entertain
an application on fulfillment of the following
conditions, namely.-
(a) there shall be an appeal, revision, writ
or any suit or complaint pending before any competent authority or court viz.,
Supreme Court, High Court, Tax Board, Board of Revenue, appellate authority
under the Act, any Recovery or Civil or Criminal courts in or outside the
State, wherein arrears of tax, penalty and interest or recovery is in dispute
for at least three years on the date of filing of the application in the Board;
(b) thedisputed
amount of tax, penalty and interest (other than accrued interest) on the date
of submitting application, shall not be less than rupees one lac in each case; and
(c) such dispute shall arise out of the
action taken under the Act or the erstwhile Rajasthan Sales Tax Act, 1954 or
the Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956 or any
other Act(s) as may be notified by the State Government from time to time.
(2) Application for settlement shall be
submitted, in the Form VAT-56 and separate applications shall be made by the
applicant for separate orders, to the Tax Settlement Board by the applicant
through the concerned assessing authority or the officer,;
(3) Every
such application shall be accompanied by:
(a) a
fee of rupees five hundred; and
(b) a proof of the case being pending in
appropriate forum on the date of filing of the application.
Explanation : Unless the subject or context otherwise
requires,-
(a) "Applicant"means
a dealer or person and includes legal heir, successor, assignee or nominee of
such dealer or person.
(b) "Arrears of tax, penalty and
interest in dispute" means,-
(i) Tax, by whatever name called payable by
the dealer or person under the Act, the erstwhile Rajasthan Sales Tax Act, 1954
or the Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956, or
under any other Act(s) as may be notified by the State Government, but does not
include the tax collected and /or charged ;
(ii) Penalty imposed on a dealer or person
under the Acts referred to in (i) above ; and
(iii) Interest payable by a dealer or person
under the Acts referred to in (i) above, as
determined for delayed payment or non payment of tax, or as accrued in respect
of non-payment or short payment of demand of tax, penalty and interest.
(c) Case"means
an appeal, revision, writ or any suit or complaint pending before the competent
court wherein arrears of tax, penalty and interest are under dispute.
70. Settlement of dispute and issue of
Certificate of Settlement
(1) On receipt
of an application, the Tax Settlement Board shall cause a copy thereof to be
forwarded to the assessing authority or officer concerned and to call upon to
furnish the relevant records along with comments.
(2) The Tax Settlement Board shall have the
powers to stay the recovery of the demand for a period not exceeding sixty days
from the date of stay order.
(3) The Tax Settlement Board after verifying
the facts of the case and the record, shall issue a notice, to the applicant to
appear before it and shall also afford opportunity of being heard to the
officer against whose order the dealer or person has moved the application for
settlement.
(4) The Tax Settlement Board shall adopt
summary procedure for the disposal of the cases and shall determine its own
procedures for expeditious disposal of the applications.
(5) Legal Practitioners, Chartered
Accountants or the Tax Practitioners shall not be allowed to appear in any
proceedings before the Tax Settlement Board.
(6) The Tax Settlement Board shall, after
giving an opportunity of being heard to the applicant, the concerned officer
whose order has given rise to the disputed demand and examination of records,
within ninety days from the date of filing of the application shall determine,
by an order in writing, an amount to be deposited by the applicant in lieu of
the arrears of tax, penalty and interest in dispute for settlement.
(7) The Tax Settlement Board, having passed
an order under sub-rule (6) shall send a copy thereof to the applicant, the
assessing authority or the officer concerned and the Commissioner, Commercial
Taxes.
(8) The
decision of the Tax Settlement Board shall be by unanimity.
(9) The applicant shall submit before the
Tax Settlement Board the proof of deposit of the amount determined in lieu of
arrears of tax, penalty and interest along with the copy of the order of
withdrawal of the case, if any, within thirty days from receipt of such order.
However the Tax Settlement Board may for reasons to be recorded in writing,
extend the time period for submission of proof of deposit of the amount
determined for a further period of thirty days. However, where the applicant
has moved an application for withdrawal of case but no order has been passed by
the competent court, Settlement Board may for reasons to be recorded in
writing, extend the time period for submission of order of withdrawal of the
case by a period as it may deem fit.
(10) After receipt of the proof of deposit of
the amount determined under sub-rule (6) and the order of withdrawal of the
case, if any, the Tax Settlement Board shall issue a Certificate of
Settlement of Arrears of tax, penalty and interest in dispute.
(11) The
Certificate of Settlement shall be binding on both the parties.
(12) The Tax Settlement Board shall not
interpret the Tax Laws and applicability of tax, penalty and interest while
determining the amount under sub-rule (6).
71. Payment of fees and other amount: The fees and the
amount determined in lieu of arrears of tax, penalty and interest in dispute
shall be deposited into a Government Treasury or a Bank authorized to receive
money on behalf of the State Government in the manner prescribed under the
relevant Act(s).
72. Application for rectification of
mistake,-An application for rectification of mistake
under sub-section (1) of section 33 shall be in Form VAT-57.
73. Application for Reopening of ex-parte assessment,-An application for
reopening of ex-parte order under sub-section (1) of
section 34 shall be submitted before the Deputy Commissioner (Administration)
having jurisdiction, in Form VAT-58 and shall be accompanied by the certified
copy of the order sought to be reopened along with the proof of payment of a
fee of rupees one hundred.
74. Application for determination of disputed
question,-An application for determination of
disputed question under sub-section (1) of section 36 shall be submitted before
the Commissioner in Form VAT-59 and shall be accompanied by the proof of
payment of a fee of rupees one hundred.
75. Procedure for composition of offences,-
(1) For composition of offence under
sub-section (1) of section 68, application shall be submitted in Form VAT-60 to
the Deputy Commissioner (Administration) having jurisdiction.
(2) On
receipt of such application, the Deputy Commissioner (Administration) after
conducting such enquiry as he may deem appropriate, direct by an order in
writing, such dealer or person to pay, such composition amount as may be
determined by him, in the specified period, failure to do so will result in
cancellation of such composition order on expiry of the specified period.
76. Obtaining of certificate and filing of statements by a
clearing or a forwarding agent,
(1) Every
clearing or forwarding agent who conducts business of rendering services for
booking or delivery of any consignment of goods, taxable within the State of
Rajasthan, at a railway station, a booking agency, a goods transport company
office or any other place of loading or unloading of goods, on behalf of a
dealer in lieu of fee, reward, commission, remuneration or any other valuable
consideration or otherwise, shall make an application in Form VAT-61 to the
Assistant Commissioner or the Commercial Taxes Officer, in whose territorial
jurisdiction he conducts such business, within a period as may be notified by
the State Government.
(2) Where a clearing or a forwarding agent
conducts his business in territorial jurisdiction of more than one Assistant
Commissioner or Commercial Taxes Officer, he shall make separate applications
to the Assistant Commissioners or the Commercial Taxes Officers concerned.
(3) The Assistant Commissioner or the
Commercial Taxes Officer, as the case may be, shall grant a Certificate of
registration in Form-VAT 62 to such clearing or forwarding agent.
(4) Every clearing or forwarding agent shall
submit to the Assistant Commissioner or the Commercial Taxes Officer as
referred to in sub-rule (3), a statement in Form VAT -63 every month within
fifteen days from the close of the month.
77. Procedure for write-off of demand,-Where a demand is outstanding against a person or a dealer,
for a period of ten or more years from the date it became due, and such demand
has become irrecoverable for want of any kind of property, the competent
officer under section 52 may write-off the demand, after making such enquiry,
as he deems appropriate.
78. Furnishing of security,-Every dealer or person who is required
under any of the provisions of the Act or the Rules to furnish a security,
shall furnish it in any of the following forms:-
(i) in cash, which shall be paid in
accordance with rule 40; or
(ii) by depositing, with the officer
concerned, savings certificates issued by the Government of India of a face
value not less than the amount of security required to be furnished, duly
endorsed in favour of the officer concerned; or
(iii) by furnishing to the officer concerned a
bank guarantee payable by a branch situated in the State, agreeing to pay to
the State Government or any of its officer, on demand the amount of security
fixed by the officer concerned; or
(iv) by
executing a bond in Form VAT-64, with necessary modifications where necessary,
with two sureties acceptable to the officer or authority concerned.
79. Disclosure of information relating to a
dealer,-Application for disclosure of information
relating to a dealer, under sub-section (2) of section 94, shall be made by the
applicant before the Commissioner in Form VAT-66 accompanied with the proof of
payment of a fee of rupees one hundred, mentioning therein the particulars of
information and purpose for which information is required.
80. Issue of tax clearance certificate,-An application for tax clearance
certificate by a registered dealer shall be made to the assessing authority or
to an authorized officer on a plain paper mentioning the purpose of obtaining
such certificate and a tax clearance certificate shall be issued to him in Form
VAT-67 which shall be valid up to the date mentioned therein.
81. Court fees,-Court fee stamps of
the value indicated below shall be affixed on all documents in respect of
appeals, revisions and other proceedings :-
(1) The Rajasthan Value Added Tax Rules,
2005 (to be referred to as the VAT Rules) hereby repeals the Rajasthan Sales
Tax Rules, 1995 (to be referred to as the Sales Tax Rules).
(2) The repeal under sub-rule (1) shall not
affect in any way, anything done or any action taken or any privilege accrued
or any obligation or liability incurred, under the Sales Tax Rules.
(3) Any notification or circular issued with
reference to any of the provisions of the Sales Tax Rules in force on the date
of commencement of the VAT Rules, shall remain in force unless such notification
or circular is superseded in express terms or by necessary implication, and any
reference of a rule of the Sales Tax Rules therein, shall be deemed to refer to
the relevant rule of the VAT Rules.
(4) The blank printed forms prescribed under
the Sales Tax Rules may, with or without such modifications, be continued to be
used till such date, as may be directed by the Commissioner and all forms under
these rules, except VAT-15, VAT-40, VAT-47 and VAT-49, required to be used by
the dealer or any person, may be got printed by them.
|
Item No. |
Nature of Document |
Value of court fee stamps |
|
1. |
(a) Memorandum of appeal under
section 82 (b) Memorandum of appeal under section 83 (c) Application for
revision under section 84 (d) Application for revision under section 85 |
Fifty
Rupees. One hundred rupees. One hundred fifty rupees. One hundred rupees. |
|
2. |
Vakalatnama by an
advocate or authority by a Chartered Accountant or by any Sales Tax
Practitioner enrolled under rule 64 or a friend or relative of the dealer authorised
to appear or his representative under rule 62 when filed before,-(a) the
Deputy Commissioner, the Assistant Commissioner, the Commercial Taxes
Officer, or the Assistant Commercial Taxes Officer. (b) the Commissioner or
the Tax Board. |
Rupees two Rupees four |
|
3. |
Application
for adjournment of any proceedings before any authority under the Act. |
Rupees
two |
|
4. |
(a) Application for obtaining copies.
(b) Copy of any order passed by any authority under the Act or any other
document. (To be issued within seven days of the receipt of the application) |
Rupees
two Rupees four for every page or part thereof. |
|
5. |
Application
and copying fees for urgent copies. (To be issued within three days of the
receipt of the application) |
Double
of the fee payable at item No. 4 above. |
|
6. |
Application
for inspection of files. |
Rupees
ten |
|
7. |
Application for grant of payment of
demand in instalments or postponement of payment of any demand or stay under
sub-sections (4) or (5) of section 38. |
Rupees
five |
|
8. |
Any
other document not covered by item Nos. 1 to 7 above. |
Rupees
two |