THE UTTARANCHAL VALUE ADDED TAX RULES, 2005
(1) These rules may be called The
Uttaranchal Value Added Tax Rules, 2005.
(2) They
shall come into force with effect
from
2: Definitions:In these rules, unless the context otherwise
requires-
(1) "Act "means the Uttaranchal
Value Added Tax Act, 2005;
(2) ''Accountant'' means a Chartered Accountant, as defined in the Chartered Accountants Act, 1949 or a Cost Accountant as defined in the Cost and Works Accountants Act, 1959 or a member of an Association of Accountants recognised in this behalf by the Central Board of Revenue, or a person who has acquired any one of the following qualifications-
(a) Senior All India Diploma in Commerce
awarded by the All India Board of Technical Studies in Commerce, Business
Administration and Economics of All India Council of Technical Education,
provided that the Diploma holder took ''
Advanced Accountancy and Auditing '' as his optional subject; or
(b) Certificate of having passed the first
examination conducted by the Central Government under the Auditor's Certificate
Rules, 1932; or
(c) A Degree of any Indian University incorporated
by any law for the time being in force in Commerce, with Advanced Accountancy
or Higher Auditing as one of the Subjects ;or
(d) Certificate of having passed any other
examination recognized by the State Government in this behalf,
(3) '' Additional Commissioner of Commercial
Tax '' means any person appointed by the State Government, either by name or by
virtue of his office, to perform the duties and exercise the powers of an
Additional Commissioner and includes an Additional Commissioner (Executive) and
Additional Commissioner (Appeal);
(4) ''Assessing Authority'' means any person appointed by the State Government or the Commissioner
of Commercial Tax (hereinafter in these rules referred to as the Commissioner) to perform all or any of the functions,
duties and exercise the powers of an
Assessing Authority under the Act or the
rules, and includes:
(a) a Joint
Commissioner (Assessment) of a
region appointed by the State Government to perform the duties and exercise the
powers of an Assessing Authority in such region;
(b) a Deputy Commissioner (Assessment) of a
range appointed by the State Government to perform the duties and exercise the
powers of an Assessing Authority in such range;
(
c ) an Assistant Commissioner of a
circle/sector posted by or a Commercial Tax Officer Grade II appointed or
posted by the Commissioner of Commercial
Tax to such circle/sector to perform the duties and exercise the powers of an
Assessing Authority in such circle/sector ; and
(d) an officer authorized under sub-rule (3)
of rule 5 of these rules;
(5) ''Assistant Commissioner'' means an
Assistant Commissioner appointed by the State Government to perform
the functions, duties and exercise the powers of an Assessing Authority and
includes a Commercial Tax Officer Grade- II appointed by the Commissioner;
(6) ''Circle'' means a
(7) ''Deputy Commissioner'' means any person
appointed as such by the State Government, and includes a Deputy Commissioner (Administration),
Deputy Commissioner (Check post), Deputy Commissioner ( Mobile Squad), Deputy Commissioner (Litigation), Deputy Commissioner (Enforcement), Deputy
Commissioner (Special Investigation Branch) or a Deputy Commissioner
(Assessment) appointed by the State Government;
(8) ''Joint Commissioner'' means any
person appointed as such by the State Government, and includes a Joint
Commissioner (Administration), Joint Commissioner (Appeals), Joint Commissioner(Check Post), Joint Commissioner (Collection), Joint Commissioner (Executive), Joint Commissioner
(Special Investigation Branch ), Joint
Commissioner (Enforcement), or Joint
commissioner (Assessment) appointed by the State Government;
(9) '' Lawyer'' means an Advocate , Vakil or
Attorney of any High Court, a Barrister-at-law, a pleader, a mukhtar or a
Revenue Agent;
(10) ''Range'' means the area within the jurisdiction of a Deuty Commissioner
(Enforcement) or a Deputy Commissioner (Special Investigation Branch ), or a
Deputy Commissioner (Check Post and Mobile Squad ), notified under sub-rule(1)
of rule 3;
(11)
'' Region'' means the area
within the jurisdiction of a Joint Commissioner (Executive) or a Joint Commissioner (Appeals) or a Joint Commissioner (Special Investigation Branch )
or a Joint Commissioner (Enforcement )or a Joint Commissioner (Assessment)
notified under sub-rule(1) of rule3;
(12) "Reapealed Act" means the
Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002;
(13) "Repealed Ordinance" means the
Uttaranchal Value Added Tax Ordinance, 2005;
(14) "Repealed Rules" means the
Uttaranchal Value Added Tax Rules, 2005;
(15) "Repealed Trade Tax Rules" means
the Uttaranchal (the Uttar Pradesh Trade Tax Rules, 1948) Adaptation and
Modification Order, 2002;
(16) '' State Representative '' means an
officer not below the rank of an Assistant Commissioner authorized in writing
by the Commissioner to represent, or argue the cases on behalf of the
Commissioner or the committee constituted for disposal of application for grant
of eligibility certificate before the Joint Commissioner (Appeals) or
Additional Commissioner (Appeals) or the Tribunal, as the case may be :
Provided that
in the case of temporary absence on leave or otherwise of the State
Representative, an officer authorised in writing by the Additional Commissioner
or by the Joint Commissioner (Executive) shall act as the State Representative;
(17) '' Section'' means a section of the Act;
(18) '' Treasury '' means a Government
Treasury in Uttaranchal and includes a sub- treasury;
(19) '' Tribunal'' means an Appellate Tribunal
constituted under the Act;
(20) ''Zone'' means the area within the
jurisdiction of Additional Commissioner as notified under sub-rule (1) rule 3;
3: Power to create Zones, Regions, Ranges
and Circles:
(1) The State Government, may by
notification in the official Gazette,-
(a) create or abolish the Zone of an
Additional Commissioner and notify the
circles or sub- circles that are
included in such Zone;
(b) create or abolish the region of
a Joint Commissioner (Executive) or a Joint Commissioner (Appeals) or
Joint Commissioner (Special Investigation Branch ) or a Joint Commissioner
(Assessment) or a Joint Commissioner (Enforcement) and notify the circles or
sub-circles that are included in such region; and
(c) create or abolish the range of a Deputy Commissioner (Check post and Mobile
Squad) or a Deputy Commissioner (Enforcement) or a Deputy Commissioner (Special
Investigation Branch), and notify the circles or sub-circles that are included in such range
.
(2) The Commissioner may, by notification in
the official Gazette, create or abolish a circle or sub –circle and fix or
re-fix the limits thereof.
(3) The Commissioner shall determine the
respective jurisdiction of an Additional Commissioner of a Zone, or a Joint
commissioner of region or a Deputy Commissioner of a range in the following
cases-
(a)
where there are more than one Additional
Commissioner in a Zone;
(b) where there are more than one Joint
Commissioner (Executive) or Joint Commissioner (Appeals)or Joint Commissioner
(Special Investigation Branch) or Joint
Commissioner (Enforcement) or Joint Commissioner (Assessment) in a region;
(c) where there are more than one Deputy
Commissioner (Check posts and Mobile Squad), Deputy Commissioner (Enforcement )
or Deputy Commissioner (Special
Investigation Branch ) in a range.
(4) Where there are more than one Assistant
Commissioner or Commercial Tax Officer Grade-2 in a circle, the Commissioner
shall determine the respective jurisdiction of each within that circle.
Explanation-In
determining the respective jurisdiction of officers under
sub- rule (3)
or (4), it shall be open to the Commissioner to direct that an officer shall exercise
jurisdiction over such dealers or class of dealers as may be specified by him
in that behalf, and unless directed otherwise, the successor in office shall
exercise the same jurisdiction and may proceed with the cases from the stage at
which they were left by such officer.
4: Commercial Tax Authorities and their
powers:
(1) The Commissioner shall have jurisdiction
over whole of the State and shall exercise all the powers conferred , and
perform all the duties imposed upon
him by or under the Act or these rules;
(2) Consistent with the provisions of the
Act and these rules, the Commissioner shall have superintendence over all
officers and persons employed in the execution of the Act and these rules, and
the Commissioner may from time to time issue such orders, instructions and directions as he may deem fit for the
proper administration of the Act and for regulating the procedure to be
followed in carrying out the provisions
of the Act and these rules:
Provided that
no such instructions or directions shall be given so as to interfere with the
discretion of the Joint Commissioner (Appeals) in the exercise of his appellate
functions.
(3) The Commissioner shall have all the
powers exercisable by his subordinate authorities other than the appellate
authorities under section 51.
(4) Subject to such restrictions and
conditions as may be specified by the Government from time to time, the
Commissioner may, by order in writing, delegate any of his powers and functions
under the Act and the Rules made thereunder, to any officer subordinate to him.
(5) The Government shall appoint as many
Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant
Commissioners, Commercial Tax Officers Grade-2 and such other officers as it
thinks fit for the purpose of performing the functions respectively assigned to
them by or under these rules. Such officers shall perform the said functions in
whole of the State or within such local limits as the Government or any
authority or officer empowered by it in this behalf, may assign to them.
(6) Subject to the general control of the
Commissioner, the Additional or Joint Commissioner shall exercise all the
powers vested in the Commissioner.
(7) Subject to the general control of the
Commissioner, the Joint Commissioner and Deputy Commissioners shall also
exercise the powers conferred , and perform the duties imposed by or under the Act or these rules or as may,
consistent with the Act or these rules, be conferred on or assigned to them.
(8) All officers and persons employed for
the execution of the Act shall observe and follow the orders, instructions and
directions of the officers superior to them;
(9)
(a) The Commissioner of Commercial Tax on
his own motion or on an application made to him on this behalf, may transfer any case or class of cases at any
stage from one Assessing Authority in a circle to another Assessing Authority
or to any officer subordinate to him;
(b) The Additional Commissioner or Joint
Commissioner (Executive) on his own motion or on an application made to him on
this behalf, may, subject to the general control of the Commissioner of
Commercial Tax, also transfer any case
or class of cases at any stage from one Assessing Authority to another Assessing
Authority within his Zone or, as the case may be, within his region;
(c) (i)The Commissioner may, before the
commencement of the hearing of an appeal, either on his own motion or on the
application of the appellant, transfer any case or class of cases from one
Additional Commissioner (Appeals) to another Additional Commissioner (Appeals)
or from one Joint Commissioner (Appeals)to another Joint Commissioner (Appeals)
or to an Additional Commissioner (Appeals);
(ii)The
President of the Tribunal may at any stage after the Commencement of the hearing
of an appeal, on an application made by the appellant or the Commissioner,
transfer any case or class of cases from one Additional Commissioner (Appeals)
to another Additional Commissioner (Appeals)or from one Joint Commissioner
(Appeals)to another Joint Commissioner (Appeals) or to an Additional
Commissioner (Appeals).
Explanation(1):
Unless otherwise directed, the officer, to whom a case is transferred under clause (a)or clause (b) of sub-rule(9),
shall have all such powers as the officer from whom the case was transferred,
and he may deal with the case either de novo or from the stage at which the
case was so transferred.
Explanation(2):
For the proposes of this rule, hearing shall be deemed to have commenced on the
issue of notice referred to in sub- rule(2) of rule 37.
(d) The Commissioner of Commercial Tax may
transfer any case or cases at any stage of proceeding from the officer
authorized under section 52 to any other such officer.
5: Powers of Assessment and matters
incidental thereto:
(1) Subject to the provisions of rule 6, the
Assistant Commissioner shall be the Assessing Authority in respect of the
dealers carrying on business within the limits of his jurisdiction.
(2) All Joint Commissioners, Deputy
Commissioners and Assessing Authorities, and all other officers authorised
under sub- rule (3) shall be competent to exercise all or any of the powers
under section 42 or section 43:
Provided that
prior permission of the higher authority shall be necessary before any powers
under the said sections are exercised by
any of the aforesaid authorities beyond the limits of his jurisdiction.
(3) Notwithstanding anything contained in
these rules, the State Government may authorize any officer to exercise all or
any of the powers mentioned in section 42 and
section 43 within the whole of the State, or within one or more than one
circle, as may be specified in the order. The officer so authorized shall have
concurrent jurisdiction with the Assistant Commissioner in the State or, as the
case may be, with the Assistant Commissioner or Assistant Commissioners of the said circle or circles.
(4) For the purpose of these rules, an
Assistant Commissioner empowered or authorized under sub- section (10) of
section 34 or section 42 or section 43 or posted at a check post or barrier
established under section 47 shall be deemed to be an Assessing Authority in
the circle in which his office is situated.
6: Jurisdiction of Assessing Authority:
(1) If a dealer carries on business within
the limits of jurisdiction of only one Assistant Commissioner, that officer
shall be the Assessing Authority in respect of the dealer and the place where
he carries on business shall be deemed to be his principal place of business.
(2) If a dealer carries on business within
the limits of jurisdiction of more than one Assistant Commissioner, he shall
within thirty days of the date of commencement of the Act declare one of the
places of his business as his principal place of business in the State and
shall intimate all the Assistant Commissioners within whose limits of
jurisdiction his places of business are situated. The Assistant Commissioner
within whose limits of jurisdiction the principal place of business so declared
by the dealer is situated, shall he the Assessing Authority in respect of such
dealer;
Provided that
in the case of any Department of the Central Government or of a State
Government or of a Company, Corporation or Undertaking owned or controlled by
the Central Government or by a State Government carrying on business within the
limits of jurisdiction of more than one Assistant Commissioner, the
Commissioner or any officer authorized by him in this behalf may order that
each Assistant Commissioner within whose jurisdiction such Department, Company,
Corporation, or Undertaking is carrying on business shall be the Assessing
Authority in respect of the place or
places of business within the limits of
the jurisdiction, or permit such Department, company, Corporation or
Undertaking to declare one place of business as the principal place of business
in the State ,in which case the Assistant Commissioner within whose limits
of jurisdiction such declared principal place of business is
situated, shall be the Assessing Authority in respect of such Department, company, Corporation or
Undertaking.
(3) If the principal place of business
of a dealer is situated outside
Uttaranchal, and such dealer carries on business at only one place in Uttaranchal
the Assistant Commissioner within whose limits of jurisdiction the place of
business in the State is situated shall be the Assessing Authority in respect
of such dealer.
(4) If the principal place of business of
dealer is situated outside Uttaranchal, and such dealer carries on business at
more than one place in Uttaranchal he shall declare one of his places of
business in the State as the principal place of business in Uttaranchal within
thirty days of the commencement of business and shall intimate all the
Assistant Commissioners within whose limits of jurisdiction his places of
business are situated. The Assistant Commissioner within whose limits of
jurisdiction the principal place of business so declared is situated shall be the Assessing Authority
in respect of such dealer.
(5) If no declaration as required under sub-
rule (2) or sub- rule (4) is made by a dealer within the time specified
therein, the Commissioner or any officer authorized by him in this behalf shall
determine the Assistant Commissioner, who will be the Assessing Authority in
respect of such dealer and his decision shall be final.
(6) If a dealer has no fixed place of
business, the Assistant Commissioner within whose limits of jurisdiction he
ordinarily resides shall be the Assessing Authority in respect of such dealer.
(7) The Officer-in charge of the check post
shall be the Assessing Authority under section 50 of the Act in respect of the
owner or person-in charge of the vehicle obtaining authorization for transit of
goods from that check post.
(8) No dealer, who has once made a
declaration under sub-rule (2) or sub-rule (4) or who has failed to make such
declaration within the time specified therein, shall be allowed to change the
same or, as the case may be, to make a declaration except with the previous
written permission of the Commissioner or any officer authorized by him in this
behalf, and on such conditions as he may deem fit to impose.
(9) Whenever there is any doubt or if any of
the sub-rules of this rule do not apply the Commissioner shall determine the
Assistant Commissioner who will be the Assessing Authority in respect of a
dealer, and his decision shall be final.
(10) The Commissioner may by order in writing,
transfer the jurisdiction of a dealer or class of dealers from one Assessing
Authority to another Assessing Authority.
7: Application
for Registration:
(1) Every dealer who is required to be registered under section 15 or section 16 of the Act shall submit an application for registration under sub- section (2) of section 17 to the Assistant Commissioner in Form I. The application shall be accompanied by copies of passport size photographs of the proprietor, or each adult male partner of the firm, or of each adult male co-parcener of the Hindu Undivided Family, as the case may be, duly attested by a lawyer or a Gazetted officer, and shall be under the signature of –
(a) the proprietor or a person having due authority to act on behalf of such proprietor in case of an individual ; or
(b) the partner, in the case of a firm; or
(c) the karta, in the case of a Hindu
Undivided Family ;or
(d) the Managing Director or any person authorized by the
Board of Directors, in the case of a limited Company ;or
(e) the president or the secretary, in the case of a Society or Club or Association; or
(f) the Head of the Office or any other officer duly authorized by him, in the case of a department of a State Government or the Central Government ; or
(g) in any other case,by the dealer himself or by the principal officer, or any other officer,duly authorized by him,of the authority or body,as the case may be:
Provided that the Assessing Authority may require a dealer who is
deemed to be a registered dealer as per provisions of sub-section (6) of
section 15 of the Act, to furnished all or any information as per Form I above,
and such dealer whenever so required shall furnish correct, complete and true
information.
(2) A dealer who under the provisions of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation & Modification Order, 2002,holds a registration certificate or provisional registration certificate on the date immediately preceding the date of commencement of the Act and to whom sub-section (7) of section 15 of the Act applies, shall present application for Voluntary registration under the Act, to the Assistant Commissioner in Form I (A).
(3) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.
(4) Each application for registration shall be accompanied by –
(a) (i)Attested copy of Partnership Deed and Letter of Authority from all the partners in favour of the applicant, in case of a Firm;
(ii)Attested copies of Article of Association and Memorandum of Association and Letter of Authority by the Board of Directors in favour of the applicant, in case of a Limited Company;
(iii)Attested copy of Resolution of Appointment as President or Secretary, in case of a society or club or association.;
(iv)Attested copy of deed or relevant document in case of a Trust, Receiver or Guardian of a minor or an incapacitated person :
(v)Authority of Head of Office or the Principal Officer in case of body carrying on business; and
(b) Specimen signatures and photograph of the applicant duly attested.
(5) An application for registration shall be made within thirty days of the date on which the dealer becomes liable to registration.
(6) Where a person or a dealer has more than one place of business in the State, he shall make a single application for registration in respect of all such places specifying therein one of such places as the principal place of business and submit it to the Assistant Commissioner in whose jurisdiction such principal place of business is situated.
(7) Where a dealer is required to furnish any information regarding change of business as per the provisions of sub- section (11) of section 17 he shall furnish the information within thirty days of the occurring of such events, under the signatures of the person or the dealer referred to in sub- rule (1) above, duly attested by a lawyer or a gazetted officer:
Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then, notwithstanding the change, any tax such other person was liable to pay after the change has taken place, may be recovered from such dealer as if no change had taken place ;
Provided further that nothing in the foregoing proviso shall
discharge the transferee or the succeeding dealer as a result of change, of his
liability to tax.
8: Fees for Registration and its Renewal:
(1) The dealer shall furnish along with the
Application for Registration satisfactory proof of deposit of a fee of rupees
two hundred:
Provided that
in case of a dealer covered under sub- section (2) of section 15, no fees shall
be payable if the dealer has already
deposited the fees for the relevant period.
(2) If the dealer makes an application for
registration after the expiration of the period prescribed, and submits along with the application for
registration a satisfactory proof of deposit in addition to the fee specified
in sub- rule (1), a late fee of one hundred rupees for every month of delay or
part thereof, he shall be granted registration from the date he presents his
application for registration.
(3) Subject to the provisions under section
17 of the Act, the registration granted to a dealer shall remain in force if he
deposits a fee of one hundred rupees in the prescribed manner, along with an
application in Form I (B), before the commencement of the assessment year to
which the fee relates, failing which
the certificate of registration shall cease to remain in force:
Provided that
if the dealer deposits such fee after the commencement of the assessment year
to which the fee relates together with a late fee of one hundred rupees for
every month of delay or part thereof, his registration shall be renewed from
the date he deposits the renewal fees;
Provided
further that the registration granted to a dealer shall remain in force so long
as the dealer continues to be liable
to registration under the Act, if the dealer deposits an amount of one thousand
rupees in lump sum as renewal fee in the
prescribed manner before the renewal of
registration becomes due and the
provisions of the preceding proviso shall apply mutatis mutandis,
to such lump sum deposit as it applies to deposit for annual
renewal.
9: Grant of
Registration Certificate:
(1) If the Assessing Authority is satisfied that the application for registration is in order, the information furnished is correct and complete and the fee and the penalty, where payable, under section 17 has been deposited, he may, unless he considers it necessary to demand security under section 20 register the dealer and grant to him the Registration Certificate in Form II.
(2) If the Assessing Authority has demanded
security under section 20 the dealer shall be registered and granted a
Registration Certificate only if the security, so demanded, has been furnished
to the satisfaction of such officer.
(3) If the application is incorrect,
incomplete, is not in order or the fee or penalty has not been paid or the security has not been furnished,
the Assessing authority may, after serving on the dealer a notice to show
cause, reject the application.
(4) Every Registration Certificate in Form
II shall bear Taxpayer's Identification
Number (TIN) and it shall be entered in the Register of Registered
Dealers. TIN will comprise of three components –
(a) State Code in 2 characters as 05
(b) 7 digital serial number which shall
indicate the serial number which shall be consecutive for all dealers in the
State according to the entry in the Register of Registered Dealers.
(c) Check digits in 2 characters as may be
worked out by the Commissioner
Provided that
if the dealer is already registered under the Uttaranchal (the Uttar Pradesh
Trade Tax Act, 1948) Adaption and Modification Order, 2002 and registration
number, under the said sub-rule of these rules, has not been allotted, the
dealer may, for the purposes of these rules , use upto 31st December 2005, the registration number allotted to him under
the said Act.
(5) The Assessing Authority shall furnish to
the dealer, free of cost, an attested copy of the registration certificate for
every additional place of business specified therein.
(6) A Registration certificate granted or
renewed under these rules shall not be transferable. Where a registered dealer
is succeeded in the business by another dealer by transfer, reconstitution, or
otherwise, the dealer so succeeded shall obtain a fresh Registration
Certificate in accordance with these rules.
(7) If a Registration Certificate is lost,
destroyed or defaced, the Assessing Authority shall, on being satisfied that
the certificate has so been lost, destroyed or defaced, issue a duplicate copy
thereof on presentation of an application by the dealer which shall be
accompanied by satisfactory proof of deposit of a fee of Rs. 50/-
(8) The provisions of rule 7, rule 8 and
rule 9 shall mutatis mutandis, apply to Voluntary Registration under
section 16 .
(9) The TIN in case of a casual dealer shall
be as per sub-rule (4) but the number shall be suffixed by (T) and its entry shall be made in the
Register of Registered Dealers in red ink.
10: Cancellation of Registration Certificate:
(1) It a dealer who has been granted a
Registration Certificate in Form II is satisfied that he is no longer liable to
such registration, he may apply to the Assessing Authority within fifteen days
of the occurrence of any event requiring the cancellation of a registration
certificate, for the cancellation of his certificate. The Assessing Authority
shall, after such enquiry as he may consider necessary, either cancel the
certificate or reject the application:
Provided that the dealer's application for cancellation
of registration certificate shall not be rejected without giving the dealer a
reasonable opportunity of being heard.
(2) Notwithstanding anything contained in
sub- rule (1) above, if the Assessing Authority is satisfied that under the provisions
of section 18 it is necessary to cancel the Registration Certificate of a
dealer, he shall cause notice to be served on the dealer to this effect, and
shall give him a reasonable opportunity of being heard and after considering
the reply submitted by the dealer, he may cancel the Registration Certificate
or, as the case may be, vacate the notice.
(3) Every dealer shall submit to the
Assessing Authority within thirty days of the communication to him of the order
of cancellation the details of every taxable goods held as stock or as capital
goods on the date of cancellation, on which he may be liable to pay any amount
under the provisions of sub-section (5) of section 18 and furnish along with
satisfactory proof of deposit of the due amount.
SUBMISSION OF RETURN AND
CALCULATION OF
TURNOVER
AND ASSESSMENT OF TAX
(1) Every dealer liable to tax other than those covered under sub-rule (2) shall submit to the Assessing Authority a return of his turnover in Form III. in the following manner-
(a) when the turnover in the preceding year
exceeded 10 lakh rupees, a monthly return before the expiry of the next
succeeding month, and
(b) when the turnover in the preceding year
was upto 10 lakh rupees, a quarterly return ending June 30, September 30,
December 31 and March 31 within a month of the quarter concerned,
(2) Every dealer who desires to pay tax as
per the provisions of sub-section (1) of section 7 of the Act, he shall submit
to the Assessing Authority an application in Form XXII within 15 days of the
commencement of the Assessment year, and shall submit to Assessing Authority a
return of his turnover in Form III giving information in respect of such
category of goods in which he carries on business, in the following manner-
(a) when the turnover in the preceding year
exceeded 25 lakh rupees a monthly return before the expiry of the next
succeeding month,
(b) when the turnover in the preceding year
exceeded 10 lakh rupees but did not exceed 25 lakh rupees, a quarterly return ending
June 30, September 30, December 31 and March 31 within a month of the quarter
concerned, and
(c) when the turnover in the preceding year
was up to 10 lakh rupees, an annul return within a month of the expiry of the
relevant assessment year;
Provided that
the return as per clause (a) or clause (b) for the month of February shall be
submitted to the Assessing Authority on or before the twentieth day of March:
Provided
further that for the period from
Explanation:
Turnover for the purpose of this sub-rule means the gross turnover of sales
within the State excluding sale of goods specified in Schedule II(C), Schedule
III and the goods specified in Schedule
I on which additional excise duty is liable under Additional Duties of
Excise (Goods of Special Importance ) Act, 1957
(3) Every dealer liable to pay tax and file
the return in Form III, shall submit along with the return-
(a) information in Annexure I of Form III in respect of turnover of sales according to the
commodity code numbers notified by the State Government from time to time in
respect of each category of goods in which he carries on business ,
(b) information in Annexure II of Form III
in respect of purchase within the State
of the goods on which input tax credit is claimed in the return,
(c) information in Annexure II of Form III
separately in respect of purchase within
the State of capital goods on which input tax credit is claimed.
(4) Notwithstanding any thing contained in
sub- rule (1) or sub- rule (2) or sub-rule(3) –
(a)
a dealer to whom clause (e) (i) of sub-section
(7) of section 3 applies, shall submit
such returns within a month of the expiry of each month during the assessment
year in which business is commenced,
(b)
a dealer to whom clause (e) (ii) of sub-section
(7) of section 3 applies, shall submit such return for the quarter or month, as
the case may be, in which business is
discontinued within fifteen days of the
date of such discontinuance.
(5) Before submitting the return under this Rule the dealer shall, in the manner laid down in these rules, deposit the total tax due under the Act on the turnover of sales or purchases or both, as the case may be, disclosed in the return and shall submit to the Assessing Authority along with the return the treasury challan for the amount so deposited:
Provided that
where a Government Department wants to deposit the tax by book transfer, such
department shall, before submitting such return, prepare a bill, in triplicate,
for the amount of tax due, endorse it to the Assessing Authority in
accordance with the financial rules on
the subject and attach two copies thereof with such return. The Assessing Authority
shall retain one of the copies and the other copy shall be sent to the
Accountant General, Uttaranchal for crediting the amount to the account of the
Commercial Tax Department;
Provided
further that no tax shall be deposited by book transfer where the amount
relates to the recovery of tax by way of tax deduction at source under the
provisions of section 35 of the Act.
(6) Every dealer liable to file a revised return for any tax period under the provisions of section 23 shall submit within the prescribed time the revised return duly marked with red ink as '' Revised Return for the month / quarter ending ----------------''(mentioning the necessary date) and duly signed by the person authorized under this Rule to sign the return.
(7) Every dealer liable to pay tax shall
submit to the Assessing Authority, in addition to returns for the tax periods,
an annual return of his turnover in Form IV on or before December 31 in the
succeeding assessment year, containing the following particulars and accompanied
by supporting documents, including –
(a) particulars of turnover of purchase, sale and other transactions and
value of opening and closing stocks: and
(b) portions marked "Original" of such
declarations, certificates and such other evidence on which such dealer relies
in support of his returns ; and
(c) computation of his own assessment of
amount of tax due from him on the basis of such
returns including claim for input tax credit ; and
(d) proof of payment of the additional
amount of tax admitted as due and interest due as per his own calculation;
and
(e) such other particulars, documents and
statements as may be prescribed:
Provided that
a dealer who ceases to carry on business during the course of a financial year
shall file the final return in Form IV
for the period of his business during the relevant year within 60 days
from the date of cessation of business;
Provided
further that the Assessing Authority may for adequate reasons to be recorded in
writing, extend the time for filing such return.
(8) Every dealer shall include the turnover
of all branches of business in Uttaranchal in the return submitted for the
principal place of business and shall send intimation thereof to each Assessing
Authority concerned.
(9) Every return under these rules shall be
signed and verified by the person authorized to sign the application for
registration under rule 7 or in his absence by some person duly authorized by
him in this behalf.
12: Special provisions relating to Casual
Dealers:
(2) Such a Casual Dealer shall deposit in
cash the security as may be fixed by
the Assessing Authority after giving such dealer a reasonable opportunity of
being heard, and the amount of security shall not exceed the estimated
liability to pay tax for one month or such lesser period for which the Casual
Dealer is conducting the business.
(3) The Assessing Authority shall, after
verification of information furnished to it under sub- rule (1) and after the
dealer deposits the security under sub-rule (2), allot a registration to
such Casual Dealer and its TIN shall be
as per the provisions of sub– rule (9)of rule 9.
(4) The Assessing Authority may, after
allotting registration number to such Casual Dealer, issue to him in limited
number, as it may deem fit as per the genuine requirement of the dealer,
Declaration Forms for import of goods in the State
(5) Such Casual Dealer shall intimate his
gross turnover and taxable turnover of his sales for every week ending on
Sunday, to the Assessing Authority within 3 days of the end of the relevant
week and also submit proof of having deposited the due tax in the prescribed
manner.
(6) Such Casual Dealer shall submit to the
Assessing Authority monthly return of his turnover in Form III as per the
provisions of rule 11 and shall also submit proof of having deposited the total
tax due less the amount of tax already deposited as per the provisions of
sub-rule (5) of this rule.
(7) Such Casual Dealer shall furnish to the
Assessing Authority a final declaration of his turnover in Form IV within 7
days of the conclusion of his business, but before leaving the place. The
dealer shall also furnish with the return –
(a) the proof of having deposited the
balance amount of tax, if any
(b) complete account of Declaration Forms received
and details of purchases made
through the Declaration Forms, and shall
surrender the unused Declaration Forms ;
(8) The Assessing Authority shall, after
examination of the return furnished to it by such Casual Dealer under sub- rule
(6), the Declaration Forms and its account, and the accounts maintained by the
dealer, including the sale invoices issued, assess him to tax as soon as
possible after the receipt of the return.
(9) Where the period of business of such
Casual Dealer is spread over more than one financial year, the provisions of
these rules shall apply separately for the periods falling in separate
financial years.
(10) Where such a dealer intends to do business
in the State again and the period does not exceed 60 days in the financial
year, he shall not be required to deposit fees for registration in the
subsequent period if his intended business is covered under the period for
which fee has already been deposited:
Provided that
where the period of business of such a
dealer during a financial year exceeds 60 days and he ceases to be a casual
dealer, he shall apply for registration as a regular dealer and shall be
assessed to tax as a regular dealer for the whole year , but he shall not be
required to deposit fees for registration in the subsequent period if fee has
already been paid for the period.
(11) The Assessing Authority after adjusting
any tax due from such Casual Dealer, refund the balance amount of security to
him.
13: Determination of Turnover of Sales:
(1) The tax shall be levied at the rates
prescribed under section 4 of the Act and shall be computed as per the
provisions of section 3, on the net turnover of sales within the State,
deducting from the gross turnover, the sales of goods which have taken place -
(a) in the course of inter-state trade or
commerce,
(b) outside the State of
(c)
in the
course of export out of the
(2) The amounts specified below, if included
in the gross turnover of sales within the State, shall be deducted for the purpose of computation of
net turnover of sales within the State-
(a) all amounts allowed as discount, provided that such discount is
allowed in accordance with the regular
practice of the dealer or is in accordance
with the terms of
contract or agreement entered
into a particular case, and provided also that
the accounts show that the purchaser has paid only the
sum originally charged, less the discount;
(b) subject
to the provisions of the Act, all amounts allowed to purchasers in respect of goods
returned by them to the dealer
within six months from the date of delivery of the goods:
Provided that
the accounts show the dates on which the goods were sold and returned and also the date on which the amount for which the refund was made or
credit was allowed:
(c) all amounts for which the dealer sells
goods which are not in his stock but which
are obtained by him from another
dealer specially to accommodate a particular customer and are immediately sold to such customer,
provided that the sale is entered in the accounts then and there as an
accommodation sale together with the
name of the dealer from whom the goods
were obtained and the accommodating
dealer does not make a profit out of the transaction;
(d) all amounts for which goods exempt from
tax under any provision of the Act are sold, provided that the terms and
conditions, if any, for such exemption are complied with;
(e) all amounts for which the dealer sells goods on which the
composition money under section 7 was paid at the time of entry
of such goods at the entry check post ;
(f) all amounts realized by a dealer on
account of the sale of his business as a whole.
Explanation :
The net turnover for this purpose shall include
purchases liable to tax under the provisions of sub-section (10) of
section 3 of the Act.
(3) The turnover relating to the business of
transfer of property in goods (whether as goods or in some other form) involved
in the execution of works contract shall be determined as per the provisions of
rule 14.
(4) The turnover relating to the business of
transfer of the right to use any goods for any purpose (whether or not for a
specified period), shall be determined as per the provisions of rule 15.
(5) The turnover of Special Category Goods
specified in Schedule III of the Act and which are liable to tax at the point
of sale by Manufacturer or Importer shall be determined separately and its net
turnover shall be computed after deducting from its gross turnover, the
turnover in respect of such goods purchased from within the State
(6) The turnover of a dealer who is neither
an importer nor a manufacturer, or who neither imports goods from nor exports
goods outside the territory of India, and who has opted for Levy of Presumptive
Tax under the provisions of sub–section (1)of section 7 of the Act, shall be
determined separately and its net turnover shall be computed after deducting
from its gross turnover, the turnover in respect of the goods specified in
Schedule II-(C) and Schedule III of the Act.
14: Determination
of turnover of goods involved in the execution of Works Contracts:
(1) The tax under clause (b) of sub-section
(5) of section 4 on the turnover relating to
business of transfer of property in goods (whether as goods or in some
other form) involved in the execution of
a works contract shall be computed on
the net turnover relating to works
contract.
(2) For the purposes of determining the net
turnover referred to in sub-rule (1) the following amounts shall be deducted
from the total amount received or receivable by a dealer –
(a) the amount representing the sale value of the goods covered by section3,section 4 and section 5 of the
Central Sales Tax Act, 1956;
(b) the amount representing the value of the
goods exempted under any provision of the Act;
(c) the amount representing the value of the
goods on the sale or purchase where tax has been levied or is livable under the
Act at some earlier stage;
(d) the amount representing the value of the goods supplied to the contractor by the contractee, but the
ownership of such goods remains with the
contractee under the terms of the contract;
(e) the amount representing
the labour charges for the execution of the works
contract;
(f) all amounts paid to the sub- contractors as the
consideration for execution of the works contract, whether wholly or in part:
Provided that
no deduction under this sub- clause shall be allowed unless the dealer claiming
deduction produces proof that the sub- contractor is a registered dealer liable
to tax under the Act and that such amount is included in the return of turnover
filed by such sub- contractor under the provisions of the Act;
(g) the amount representing the charges for
planning, designing and architects fees;
(h) the amount representing the charges for obtaining on hire or otherwise machinery and
tools used for execution of the works contract;
(i) the amount representing the cost of
consumables used in the execution of the works contract, the property in
which is not transferred in the execution of the contract;
(j) the amount representing the cost of establishment and other similar
expenses of the contractor to the extent it is
relatable to supply of labour and services;
(k) the amount representing the profit
earned by the contractor to the extent it is relatable to the supply of labour
and services.
Explanation:
For the purposes of this rule, gross turnover means the aggregate of the
amounts received or receivable by a
dealer in an assessment year as valuable
consideration for the transfer of
property in goods used in the execution of a
works contract, whether or not
the amount receivable as valuable
consideration for such transfer is
separately shown in the works contract and
whether the execution of
such works contract
commenced during the
year or earlier, and includes any
advance received by the dealer towards valuable consideration of the works contract.
(3) If the contractor does not maintain
proper accounts or if he has maintained the account but amount actually
incurred towards charges for labour and other services mentioned in sub-rule
(2) and profit relating to supply of labour and services or sale price of goods
involved in the execution of works contract are not ascertainable, then the
State Government may, by notification, determine such deductible amount or the
sale value of goods involved in the execution of works contract.
15: Determination of turnover relating to the
Transfer of Right to use Goods :
(1) The tax under clause (a) of sub –section
(5) of section 4 on the turnover relating to business of transfer of the right
to use any goods for any purpose shall be computed on the net turnover.
(2) For the purpose of determining the net
turnover the following amounts shall be deducted from the total amount received
or receivable by dealer–
(a) the amount representing the sale value
of the goods covered by Sections 3, section 4 and section 5 of the Central Sales Tax
Act,1956;
(b) the amount representing the value of the goods exempted under any of
the provisions of the Act; and
(c) the amount received as penalty for
default in payment or as
damages for any loss or damage caused to the
goods by the person to whom such
transfer was made.
Explanation:
For the purposes of this rule, gross turnover means the total amount received
or receivable by a dealer in an assessment year as valuable consideration for
the transfer of the right to use the goods whether such transfer was agreed to
during that assessment year or earlier,
16: Determination of Input Tax Credit:
(1) Input Tax Credit shall be determined
under the provisions of section 6 of the Act and shall be allowed subject to
the conditions prescribed under sub-section (3), sub-section (7), sub-section
(8) and sub-section (9) of the said section .
(2) The dealer shall, in respect of purchase
of goods other than Capital Goods, claim Input Tax Credit in the return for a
tax period, and for this purpose, shall furnish the details of such goods
purchased from registered dealers within the State , with the relevant return
in the format of Annexure II of Form III within the time and in the manner
prescribed for the purpose under Rule 11.
(3)
(a) The claim for Input Tax Credit in
respect of stock in hand on the date of commencement of the Act or on the date
of registration as per sub-section (5) of section 6 of the Act, shall be
submitted by the dealer within 30 days of
the relevant date;
Provided that
in respect of stock in hand on
(b) The dealer claiming Input Tax Credit as
per clause (a) above, shall provide-
(i)an inventory
of all the goods in hand on which Input Tax Credit in being claimed, giving the
commodity wise details of such stocks, both in quantity and value, in respect
of –
(a,a) total
stock of goods on the relevant date;
(a,b) stock
of goods purchased or received from outside the State;
(a,c)stock of
goods purchased from within the State before one year of the relevant date
(a,d)stock of
goods purchased from within the State
within one year of the relevant date;
and.
(ii)the list
of commodity wise purchases made from registered dealers within the State as
per (a,d) above in respect of which
Input Tax Credit is being claimed,
giving the details of date of purchase,
name, address and registration number of the selling dealer, sale invoice
number and date, quantity purchased and its value, tax paid thereon and the
total price of the goods purchased and with respect to
the particular purchase voucher, also the quantity of stock in hand on the
relevant date and its actual or proportionate value, tax amount and total value.
(c) The documentary evidence of payment
of tax and evidence of the price of
goods, must be available and be retained
by the dealer for a period of two years, and
(d) Input Tax Credit shall be calculated as
follows-
(i) in respect
of goods which were subjected to tax at the single point under the repealed
Act, and tax has been charged separately on the bill, Input Tax Credit shall be
the amount of such tax or the tax which should have been payable at the rate applicable on the date of
commencement of the Act, whichever is lower,
(ii) in
respect of goods which were subjected to tax at the single point under the
repealed Act, and the tax has not been charged the amount that can be claimed
for Input Tax Credit shall be 75% of the purchase value and the tax component
which may be claimed as credit for this purpose shall be calculated by use of
the tax fraction applied to this value.
Explanation:
The tax fraction shall be the fraction calculated in accordance with the
formula r/(100+ r) where "r"
is the rate of tax applicable on the
sale of the taxable goods.
(4)
(a) To claim Input Tax Credit in respect of
purchase of Capital Goods, the dealer shall furnish the details of such goods
purchased from registered dealers within the State, with the returns for the
relevant tax period in the format of Annexure II of Form III within the time
and in the manner prescribed for the purpose under rule 11.
(b) The dealer shall, after the end of the
financial year, prepare the month wise details of gross amount of purchases of
Capital Goods, tax paid and also the calculation of claim of Input Tax Credit
in respect of such purchases of Capital Goods during a financial year and shall
file the same with the return for the tax period ending on 31st March
each year within the time and in the manner prescribed for the purpose under
rule 11.
(5) The Input Tax Credit shall be claimed as per the provisions of sub-section (6) of section 6 of the Act.
(6) The Input Tax Credit may be claimed by the dealer in the return for the relevant tax period on the basis of intended use of goods for different purposes:
Provided that
the dealer shall, after the end of the financial year, prepare a statement of
the revised calculation of claim of Input Tax Credit in respect of the entire
goods used during the financial year on the
basis of actual use of goods
for different purposes, and shall file
the same with the return for the tax period ending on 31st March each year,
within the time and in the manner prescribed for the purpose of filing the
return under Rule 11 , and if any amount of Input Tax Credit claimed on the basis of intended use of goods in the returns for the tax
periods is in excess of the amount admitted to be due as per revised calculation on the basis of actual use of
goods, the same shall be deposited with the return for the tax period
ending 31st March, and if the amount has been paid in
excess, the same shall be carried forward to the next financial year.
If in any
case the Assessing Authority determines the turnover and Input Tax Credit at
the figure different from that shown in the returns submitted, or determines
the turnover and Input Tax Credit where all the returns have not been submitted,
he shall briefly record the reasons thereof.
(1) If the tax assessed is less than the
total amount of tax deposited by the dealer, the amount in excess shall be
refunded to the dealer by the Assessing Authority in accordance with the
provisions of the Act and these rules.
(2) If the tax assessed is in excess of the
total amount of tax deposited by the dealer, the difference shall be realized
from the dealer and the assessing authority shall serve on the dealer a notice
of demand in Form V, together with a copy of assessment order free of charge:
Provided that
the notice of demand for payment of penalty shall be served on the dealer in
Form V(A).
(3) The dealer shall deposit the tax
assessed in excess of tax deposited by him for the tax period or , as the case
may be, assessment year, within a period of thirty days after the date of
service of the assessment order and demand notice.
PAYMENT AND RECOVERY OF TAX, ETC.
(1) Unless otherwise expressly provided, any amount payable under the Act or the Rules as tax, fee, penalty, interest, composition money, fine, sale proceeds or any other money shall be deposited in any of the following manner along with challan in Form VI in quadruplicate:
(a) in cash in any treasury or sub- treasury or State Bank of India or its subsidiary Bank or any
Public Sector Bank or any other Bank authorized by Reserve Bank of India and notified by the
State Government, authorized to accept deposits under the Act, or
(b) by draft drawn in favour of the
depositor on such bank , or
(c) by
cheque either issued by the depositor to self on such bank or drawn in his favour on such bank .
(d)
by book
transfer in case of Government
Departments, if so desired Provided further that no tax shall be
deposited by book transfer where the amount relates to the recovery of tax by
way of tax deduction at source under the
provisions of Section 35 of the Act.
Explanation-
Unless it is repugnant with subject or context, for the purposes of this rule
and of other rules in this Chapter, ''bank'' includes its branches also.
(2) If the cash amount, cheque or draft
tendered for deposit by a person is in order, the bank shall accept and
acknowledge it under the signatures of the officer authorized for the purpose
and seal of the bank. In the acknowledgement, the amount deposited shall be
mentioned in words and in figures both. The bank shall also put the serial
number on the challan.
(3) The serial number shall be prefixed by
alphabets to identify the name of the bank and its branch.
(4) The two copies marked ''C" and
"D" of the challan shall be returned to the depositor who shall
submit the copy marked "C" to his assessing authority and retain the
other copy marked "D" with him.
(5) At the end of each day every branch of
the bank shall send two copies of the challan marked 'A' and 'B' retained by it
to its link branch nominated for the purpose in that district or, as the case
may be, circle, duly, stitched separately in the order of the challan number
along with copies of the list of such challans.
(6) The link branch shall send one copy
marked ''B'' of the challan along with one copy of the list by the working day
next following to the Assistant Commissioner of the district or as the case may
be, the circle.
(7) The link branch of each bank shall send
the copies marked 'A' of the challans along with two copies of the list of such
challans to the focal point branch of the State Bank of
(8)
(a) In the first week of every month, the
Assistant Commissioner shall send to the Officer in charge of the treasury or
sub- treasury a statement in Form VII for verification.
(b) If any discrepancy is discovered at the
time of verification, the Assistant Commissioner shall send necessary records
to the treasury or the sub- treasury for reconciliation of the accounts.
(c) The Assistant Commissioner shall send an
intimation regarding the deposit of any amount to the officer or authority
concerned to whose office the deposit relates.
20: Payment of amount wrongly realized by a dealer as tax:
A dealer who
has realized any amount referred to in sub- section (1) of section 40 of the
Act, shall deposit such amount alongwith the return filed under rule 11. If he
is not liable to file the returns, he shall deposit the entire amount within 30
days of the expiry of the relevant quarter. The amount so realized shall be
deposited in the manner specified in rule 19.
21: Provisions relating to Tax Deduction at
source :
(1) Every dealer or person liable to recover
tax by way of tax deduction at source under the provisions of section 35 of the
Act, shall submit to the Assessing Authority for the quarter ending June30,
September30, December31 and March 31 within a month of the expiry of the
quarter concerned, a return in Form III (A) and the detailed information in
respect of such payments and deductions in Annexure I thereof.
(2) Such dealer or person shall submit to
the Assessing Authority, in addition to returns for the tax periods, an annual
return of his turnover in Form IV (A) on or before December 31 in the
succeeding assessment year, accompanied by proof of payment of the additional
amount of tax admitted as due and interest thereon and such other particulars,
documents and statements as may be prescribed:
Provided that
a dealer who ceases to carry on business during the course of a financial year,
shall file the final return in Form IV(A)
for the period of his business during the relevant year within 60 days
from the date of cessation of business;
Provided
further that the Assessing Authority may for adequate reasons to be recorded in
writing, extend the time for filing such return.
(3)
(a) Such dealer or a person shall issue to
the dealer or the person concerned from whom tax has been deducted, a certificate
in Form VIII regarding the amount of tax deducted.
(b) This Form, in duplicate, shall be issued
by the Assessing Authority to the dealer/person who is liable to deduct tax at
source. Such dealer / person shall issue the Original copy to the dealer /
person from whom tax has been deducted.
(c) The Assessing Authority on receipt of
the Original copy, shall treat the amount to have been deposited by the dealer
/ person in whose favour the certificate has been issued.
SPECIAL PROVISION FOR MANUFACTURING UNITS
(1) An application for issue of recognition
certificate under sub-section (7) of section 4 shall be made to the Assistant
Commissioner in Form IX and it shall be signed and verified in the manner as
mentioned in sub- rule(1) of rule 7.
(2) Where a dealer has more than one place
of business within the State of Uttaranchal, he shall make a single application
in respect of all such places, naming in such application one of such places as
the principal place of business, provided that the place so named shall not in
any case be different from the place, if any, declared by him to be the
principal place of business, under any other provision of the Uttaranchal Value
Added Tax Act, 2005 or the Rules made thereunder. The application shall be
submitted to the Assistant Commissioner in whose jurisdiction such principal
place of business is situated.
(3) The fee payable by the dealer for
recognition certificates shall be two hundred rupees for the first assessment
year or part thereof and one hundred rupees for each subsequent year.
(4) If the Assistant Commissioner is
satisfied, after making such enquiry as he thinks necessary, that the
particulars contained in the application are correct and complete, the fee
referred to in sub-rule(3) has been paid by the dealer within the time, he
shall grant him a recognition certificate in Form X for use at the principal
place of the business and also furnish, free of cost, an attested copy of such
certificate for every other place of business within the State, if any.
(5) The recognition certificate so granted
shall take effect from the date of presentation of the application under
sub-rule (1) and shall remain in force for so long as the dealer continues to
be eligible for the grant of recognition certificate under the Act and goes on
depositing a fee at the rate of rupees one hundred per year in the prescribed
manner before the commencement of the assessment year to which the fee relates,
failing which the recognition certificate shall cease to remain in force:
Provided that
if the dealer deposits such fee after the commencement of the assessment year
to which the fee relates together with a late fee of one hundred rupees for every
month of delay or part thereof, the Assessment Authority may direct that the
recognition certificate shall be renewed with effect from the date he deposits
the renewal fees:
Provided
further that the recognition certificate granted to a dealer shall remain in
force so long as the dealer continues to be eligible for grant of recognition
certificate under the Act, if the dealer deposits an amount of one thousand
rupees in lump sum as renewal fee before the renewal of recognition certificate
becomes due and the provisions of the preceding proviso shall apply, mutatis
mutandis, to such lump sum deposit as it applies to deposit for annual renewal.
(6) Every Recognition Certificate in Form X
shall bear a serial number in 5 digits which shall be consecutive for all the
dealers in a circle according to the entry in the register of dealers in whose
favour recognition certificates are issued under this rule. Each serial number
shall be preceded by a 2 digits index mark that may be assigned to that circle
by the Commissioner of Commercial Tax.
(7) Where the Assistant Commissioner is not
satisfied that the particulars contained in the application are correct and
complete, or where the fee referred to in sub-rule (3) has not been paid, he
shall reject the application for reasons to be recorded in writing:
Provided that
before the application is rejected, the applicant shall be given a reasonable
opportunity of being heard in the matter and, as the case may be, of correcting
and completing the said particulars.
(8) On the occurrence of any of the events
mentioned in sub-clause (i)(a.a) and sub-clause(ii)of clause (c)of sub-section
(7) of section 4, the dealer shall, within fourteen days of such occurrence
submit an application to the Assistant Commissioner for cancellation or
amendment, as the case may be, of the recognition certificate and shall also
simultaneously surrender to the said authority the recognition certificate and
all copies thereof held by him. The Assistant Commissioner may thereupon cancel
or amend the certificate, as the case may be.
(9) The Assistant Commissioner on his own
motion, where he is satisfied that any of the events mentioned in clause (c) of
sub-section(7) of section 4, has occurred, may, after giving the dealer a
reasonable opportunity of being heard, cancel or amend the recognition
certificate, as the case may be.
(10) When the Assistant Commissioner cancels or
amends the recognition certificate under sub-rule (8) or (9), he shall
forthwith publish a notice in that behalf on the notice board of his office,
stating therein the name, address and other particulars of dealer whose
recognition certificate is cancelled or amended, specify in the order of
cancellation or amendment the date from which such cancellation or amendment
shall take effect, and shall send a copy of the order to the dealer. Where the
certificate is cancelled or amended in accordance with sub-rule (9), the dealer
shall, within fifteen days from the date of the receipt by him of the copy of
the order of cancellation or amendment, surrender to the Assistant Commissioner
all copies of the recognition certificate held by him.
(11) If a recognition certificate is lost,
destroyed or defaced, the dealer shall forthwith inform the Assistant
Commissioner about such loss, destruction or defacement and may apply for issue
of a duplicate copy thereof. The fee for issue of a duplicate copy of the
recognition certificate shall be Rs. 50. On receipt of such an application duly
accompanied by the satisfactory proof of deposit of the fees, the Assistant
Commissioner may, if satisfied that the certificate has been lost, destroyed or
defaced, issue a duplicate copy thereof.
23: Issue and submission of Declaration Forms
to purchase goods:
(1) Where a dealer holding a recognition
certificate purchases any goods referred to in clause (a) of sub-section (7) of
section 4, for use as Capital goods and raw material for the purpose of
manufacture of any goods, he shall, if he wishes to avail of the concession
referred to therein, furnish to the selling dealer a declaration in Form XI
(hereinafter called a ""Declaration Form")
(2) A dealer holding a recognition
certificate who wishes to avail of the concession referred to in clause (a) of
sub-section (7) of section 4, shall apply to the Assessing Authority within
whose jurisdiction his principal place of business is situated for the issue of
blank declaration forms. No blank declaration form shall be issued by the
Assessing Authority except on payment of the fee by the dealer at the at the
rate of rupees five per form. The application shall be signed by one of the
persons mentioned in sub-rule (1) of rule 7.
(3) If the Assistant Commissioner is
satisfied that the demand of the dealer for blank declaration forms referred in
sub-rule(2) is genuine and reasonable, he may issue such number of forms as he
deems fit. If the fee paid is more than the fee payable for the number of forms
issued, the balance shall be kept in the account of the dealer to be adjusted
against future issue of forms to the dealer. A form issued by the Assistant
Commissioner in a financial year shall be valid for the transactions of
purchase or sale made during that financial year as also made during two
financial years immediately preceding that financial year;
Provided that
the form issued by the Assistant Commissioner before or within six months of
the commencement of the Uttaranchal Value Added Tax Act, 2005 shall also be
valid for transactions of purchase or sale made before such commencement:
(4) Before furnishing a declaration form to
the selling dealer, the purchasing dealer or one of the persons mentioned in
sub-rule (1) of rule 7 shall fill in all the required particulars and shall
sign it. Thereafter the counterfoil of the form shall be retained by the
purchasing dealer and the other two portions marked "Original" and
"Duplicate" shall be made over by him to the selling dealer:
Provided that
no single form shall cover more than one transaction of purchase or sale, of
more than one assessment year and of value more than rupees five lakhs.
(5) A registered dealer who claims to have
made sale to dealer holding a recognition certificate shall, in respect of such
claim, furnish to the Assessing Authority the portion marked
"Original" of the declaration form received by him from the
purchasing dealer, upto the time prescribed in sub-rule (7) of rule 11. The
Assessing Authority may, in its discretion, require the selling dealer to
produce for inspection the portion of the declaration form marked
"Duplicate":
Provided that
if the Assessing Authority is satisfied that the dealer concerned was prevented
by sufficient cause from furnishing such certificate within the aforesaid time,
that authority may allow such certificate to be furnished within three months
after the aforesaid time, on the application of dealer describing the
circumstances and details of transactions made by him.
(6)
(a) No purchasing dealer holding a
recognition certificate shall issue any declaration except in a declaration form
obtained by him from the Assistant Commissioner of the circle in which he is
registered and not declared obsolete or invalid under the provisions of
sub-rule (13)
(b) No selling dealer shall accept any
declaration from the purchasing dealer unless it is furnished in a declaration
form duly obtained by such dealer unless it is furnished in a declaration form
duly obtained by such purchasing dealer from the Assistant Commissioner of the
circle in which he is registered, provided that such form has not been declared
obsolete or invalid under the provisions of sub-rule (13)
(7) Every declaration form obtained under
sub-rule (2) by a dealer holding a recognition certificate shall be kept by him
in safe custody and he shall be personally responsible for the loss,
destruction or theft of any such forms or the loss of Government revenue, if
any, directly or indirectly from such theft or loss.
(8) Every registered dealer to whom any
declaration form is issued under sub-rule (2), shall maintain in a register in Form
XII a true and complete account of each such form. If any such form is lost,
destroyed or stolen, the dealer shall report the facts to the Assistant
Commissioner immediately, make appropriate entries in the remarks column of the
register in Form XII, and take such other steps to issue public notice of the
loss, destruction or theft, as the Assistant Commissioner may direct.
(9) Any unused declaration forms remaining
in stock with a registered dealer on the cancellation of his recognition
certificate shall be surrendered to the Assistant Commissioner within on month
of such cancellation.
(10) No registered dealer to whom a declaration
form has been issued shall transfer the same to any person except for the
lawful purpose of sub-rule(1).
(11) A declaration form in respect of which a
report has been received by the Assistant Commissioner under sub-rule (8) shall
not be valid for the purpose of sub-rule (1).
(12) The Commissioner shall from time to time,
circulate the particulars of the dealer and the declaration forms in respect of
which a report has been received under sub-rule (8).
(13) The Commissioner may, by notification,
declare that declaration form of the particular series, design or colour shall
be deemed as obsolete and invalid w.e.f. such date as may be specified in the
notification .
(14) When notification declaring forms of
particular series design or colour as obsolete or invalid is published under
sub-rule(13), all registered dealers shall, surrender to the Assistant
Commissioner all unused forms of that series, design or colour which may be in
their possession and obtain in exchange such new forms as may be substituted
for the forms declared obsolete and invalid:
Provided that
new forms shall not be issued to dealer until he has rendered account of the
forms previously issued to him and has returned the balance, if any to the
Assistant Commissioner.
(15) When a duly competed declaration form,
issued by the purchasing dealer to the selling dealer is lost in transit or by
the selling dealer, the purchasing dealer shall, on demand from the selling
dealer issue a duplicate declaration form to such selling dealer. The duplicate
form shall be issued to the selling dealer in the same manner as the
certificate originally issued:
Provided that
the purchasing dealer, who issues any duplicate declaration form to the selling
dealer, shall give the following declaration in red ink, duly signed by him
across the page on each of the three portions of the declaration form:
"I hereby declare that this is the duplicate
of the declaration form no. _______signed on _________________and issued to M/s
______________who is a registered dealer of _________circle and whose
recognition certificate under sub-section(7) of section 4 is numbered
___________and is valid from_______________."
(16) If any minor omission or mistake is found
in a declaration form filed under sub-rule (5). it shall be returned to the
selling dealer, who shall be given an opportunity of having the omission or
mistake rectified by the purchasing dealer and of resubmitting the same within
the period allowed by the Assistant Commissioner, provided that the limitation
for passing the assessment order in the case does not thereby expire.
(17) The Assessing Authority shall maintain
account in respect of declaration forms received and issued by him in Form
XIII, individual dealer's ledger in Form XIV and in respect of surrendered
forms in Form XV.
24: Grant of Eligibility Certificate:
The application
for grant of Eligibility Certificate by a new unit or a unit which has
undertaken expansion, diversification, backward integration or modernization
shall be governed by the relevant provisions of the repealed Act and the rules
made and notifications issued thereunder.
25: Grant of Moratorium for Payment of Tax:
Where a
manufacturer has been granted an Eligibility Certificate under rule 24 the
Commissioner or any other officer so authorized by him for the purpose, may, on
the application of such manufacturer, grant moratorium for payment of tax
admittedly payable by him on sale of goods manufactured by him, subject to the
conditions and restrictions under the provisions of section 76 of the Act and
the conditions as the State Government may, by notification in the Gazette,
prescribe.
26: Establishment of Check Posts:
(1) The State Government may, by
notification in the Gazette, direct under section 47, the establishment of
check posts and barriers at such places within the State as may be specified in
the notification.
(2) When a check post is set upon a
thoroughfare or a road, barriers may be erected across the road or thoroughfare
in the form of a contrivance to enable vehicles being intercepted, detained or
searched.
(3)
(a) The owner, driver or any other person-in
– charge of the vehicle shall, in respect of such goods carried in
the vehicle as notified or referred to
in sub- section(1) of section 48 and as
exceed the quantity, measure or value specified in the notification therein,
carry with him the following documents-
(i) Form of Declaration for Import in Form
XVI or Certificate for Import in Form XVII hereinafter in the rules in this
chapter referred to as declaration or certificate, as the case may be, in
duplicate;
(ii) sale invoice, bill or challan ,
(iii) authorization for transfer of goods
/goods challan hereinafter referred to as trip sheet in triplicate,
(b) The owner, driver or any other person in
charge of the vehicle shall in respect of all other goods carried in such
vehicle carry with him a trip sheet in
triplicate,
(4)
(a) The owner, driver or any other person
in charge of the vehicle shall produce the documents mentioned in
sub-rule (3) before the officer in charge of the check post or barrier or
before any other officer not below the rank of an assessing authority on demand.
(b) At the first check post or barrier after
his entry into the State the owner, driver or any other
person in charge of the vehicle, as the case may be, shall give the
original and duplicate copies each of the declaration or certificate and original, duplicate and triplicate copies of the trip sheet to
the officer in charge of the said check post or barrier who will after
satisfying himself about their completeness and correctness, sign and stamp
them with his official seal and return the duplicate copy of the declaration or
certificate and the triplicate copy of the trip sheet after endorsing thereon, for the copy received, a receipt
duly dated mentioning time and place.
(5)
(a) A declaration or a certificate-
(i) in respect of which a report has been
made under sub- rule (9) of rule 30 or sub-rule (8) of rule 31, or
(ii)
which is declared as obsolete and invalid by
the Commissioner of Commercial Tax under sub- rule (13) of rule 30 or
sub- rule (10) of rule 31 shall not be valid with effect from the date
of the report or the date from which it is so declared as the case may be, for
the purposes of sub– rule (4),
(b) A certificate whose period of validity
as specified in sub –rule (4) of rule 31 has expired shall not be valid for the
purposes of sub–rule (4)
(6) The owner of the truck or the transport
agency, forwarding agency or clearing agents, as the case may be, shall deliver
to the consignee, while delivering the consigned goods, the duplicate copy of
the declaration or certificate, as the case may be.
(7) The trip sheet referred to in sub- rule
(3) shall be in Form XVIII and shall contain details in respect of all the
goods referred to in clauses (a) and (b) of sub-rule (3) being carried by a
vehicle. Separate trip sheets shall be submitted for goods meant for different
destinations.
(8) The reference to certificate, wherever
made in this rule, shall be subject to the provisions of rule 31.
27: Inspection of Goods in Transit:
(1) At every check post or barrier or at any
other place when so required by the officer in charge of the check post or by
an officer empowered under section 42 or section 43 or rule 4, the owner,
driver or any other person in charge of the vehicle, as the case may be, shall
stop the vehicle and keep it stationary for as long as may be required by such
officer. He shall also allow such officer to examine the contents of the
vehicle and to inspect all documents and records relating to the goods carried,
which may be in his possession or in the possession of any other person in the
vehicle.
(2) The owner, driver or any other person in
charge of the vehicle, as the case be, shall, if so required by the officer
referred to in sub- rule (1) give him his name and complete address, the name
and complete address of the owner of the vehicle and the name and complete
address of the owner of the goods if he is not present in the vehicle.
(3) If on such examination the officer finds
or has reason to believe that-
(a)
any one or more consignments are not covered by one or more documents referred to in sub- rule (3) of rule 26 or;
(b)
any such documents in respect of any consignment
is false, bogus , incorrect, incomplete or invalid, the officer shall
immediately issue a notice to the driver or person in charge of the vehicle to
show cause why the goods should not be seized
(4) The officer, if he is satisfied as to
the reason or reasons for the omission or defect, as the case may be, may
vacate the notice after recording his findings thereof.
(5) If the officer is not satisfied with the
explanation furnished by the owner, driver or the person in charge of the
vehicle, he shall order the seizure of the goods and furnish a receipt to the
person aforesaid in respect of the goods seized.
28: Transit of goods by Road through the
State:
(1) The driver or person in charge of a
vehicle coming from any place outside the State bound for any other place
outside the State shall present the trip sheet in triplicate to the officer in
charge of the check post or barrier, if any, established near the point of
entry into the State hereinafter referred to as entry check post.
(2) The officer in charge of the entry check
post shall after examining the documents and after making such enquiries as he
deems necessary specify on all the copies of the trip sheet the check post or
the barrier (hereinafter referred to as the Exit Check Post) of the State to be
crossed by the vehicle and the time and date upto which it should be so crossed
and deliver two copies of the trip sheet to the driver or person in charge of
the vehicle retaining one copy himself.
(3) The driver or person in charge of the
vehicle shall stop his vehicle at such Exit Check Post surrender one copy of
the trip sheet and allow the officer in charge of the check post to inspect
documents, consignments and goods in order to ensure that the consignments
being taken out of the State are the same as mentioned in the trip sheet.. The
officer in charge of the exit Check Post shall issue a receipt on the other
copy of the trip sheet surrendered by such driver or person in charge of the
vehicle.
(4) The officer in charge of the exit check
post shall have the power to detain, unload and search the contents of the
vehicle for the purpose mentioned in sub- rule (3)
29: Import or Receipt of Goods by Post, Rail,
River or Air:
(1) A registered dealer or a person other
than a registered dealer desirous of importing or receiving into the State
(from any place outside the State), by post, rail, river or air, goods notified
under (or referred to in) sub –section (1) of section 48 in excess of the
quantity, measure or value specified thereunder, shall submit for endorsement
the original and duplicate portions of the declaration or, as the case may be,
certificate duly filled in and signed by him, to the Assessing Authority within
whose territorial jurisdiction he carries on business or, if he does not carry
on business he ordinarily resides.
(2) The Assessing Authority to whom
declaration or certificate is submitted for endorsement shall, after satisfying
itself about their correctness and completeness sign and
stamp them with its official
seal, retain the original portion of the declaration of the certificate and
return to the registered dealer or the
person other than the registered dealer,
as the case may be, the duplicate portion
thereof after endorsing thereon a
receipt for the retained original portion . The Assessing Authority
may, at its discretion, direct the dealer or the person concerned to furnish
copies of bill or cash memo or challan or invoice received by him from the
selling dealer or the consignor of the other State for verification of the
contents of the declaration or the certificate.
(3) The provisions of rule 26, rule 27 and
rule 30 except sub–rule (1), sub-rule (6),sub-rule (8)and sub-rule(11)and of Rule 31 except sub–rules (1) and sub-rule
(6) thereof shall, mutatis mutandis apply in regard to the declaration or, as
the case may be, certificate referred to in sub – rule (1).
30: Issue and Submission of Declaration Forms
for Import:
(1) A registered dealer desirous of
importing or receiving into State from any place outside the State goods
notified under or referred to in sub- section (1) of section 48 in excess of
the quantity, measure or value specified thereunder shall send to the selling
dealer or consignor of the other State two copies of the declaration in
FormXVI, obtained by him under sub- rule (4).
(2) The registered dealer shall apply to the
Assessing Authority, having jurisdiction over his principal place of business,
for the issue of blank declaration forms.
(3) No blank declaration forms shall be
issued by the Assessing Authority except on payment of a fee of rupees five per
form. The application shall be signed by one of the persons mentioned in sub-
rule (1) of rule 7 or a person duly authorized under rule50.
(4) If the Assessing Authority is satisfied
that the demand of the dealer for blank declaration form is genuine and
reasonable, he may issue such number of forms as he deems fit. No declaration
form shall be issued unless the dealer has rendered an account of all such
forms obtained earlier.
(5) If the fee paid is more than fee payable
for the forms issued, balance shall remain to the credit of the dealer to be
adjusted against future issues of the forms to him.
(6) The registered dealer shall send the original
and duplicate portions of the form to the selling dealer or consignor of other
State after filling in all the required particulars and signing it. He shall
retain the counterfoil himself.
(7) Every declaration form obtained under sub- rule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft of any such form and the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.
(8) No registered dealer to whom a
declaration form has been issued shall transfer the same to another person
except for the lawful purpose of sub- rule (1)
(9) Every registered dealer to whom a
declaration form is issued under sub-rule (4) shall maintain in a register in
Form XII a true and complete account of every such form. If any form is lost,
destroyed or stolen, the dealer shall forthwith report the fact to the
Assessing Authority, make appropriate entries in the aforesaid register and
take steps to issue proper public notice of such loss, destruction or
theft.
(10) The registered dealer shall forthwith
surrender all unused declaration forms remaining in stock with him at the time
of discontinuance of his business or on the cancellation or expiry of the period
of validity of his registration certificate, as the case may be.
(11) Where a duly completed declaration form,
issued by the purchasing dealer or consignee to the selling dealer or
consignor, is lost in transit or by the selling dealer or consignor, the
purchasing dealer or consignee shall, on demand by such selling dealer or
consignor, issue duplicate declaration form to him in the same manner as the
declaration form originally issued:
Provided that
before issuing it, the purchasing dealer or consignee shall give the following
declaration in red ink, duly signed by him, on each of the three portions of
such duplicate declaration form:
''I hereby
declare that this is the duplicate of the declaration form
No.---------------------------------------------Signed
on-------------------------------------------and issued to
M/s--------------------------------------------------in respect of
---------------------------------(description of goods) valuing at
Rs.--------------------------------------
Signature----------------
(12) The Commissioner of Commercial Tax shall
from time to time circulate the particulars of the declaration forms in respect
of which a report is received under sub- rule (9).
(13) The Commissioner of Commercial Tax may, by
notification, declare that declaration forms of a particular series, design or
colour shall be deemed obsolete and invalid, with effect from such date as may
be specified in the notification, and may in their place substitute new forms
of fresh series, design or colour.
(14) Where a notification is issued under sub-
rule (13), all registered dealers shall, surrender to the Assessing Authority
all unused forms declared obsolete and invalid which may be in their possession
and obtain in exchange such new forms as may be substituted in place thereof:
Provided that
new forms shall not be issued to a dealer until he has rendered account of the
forms previously issued to him and until he has returned the balance, if any,
to the Assessing Authority.
(15) No registered dealer shall issue any
declaration except in a declaration form obtained by him from the Assessing
Authority having jurisdiction over his principal place of business and not
declared obsolete or invalid under the provisions of sub – rule (13).
(16) The Assessing Authority shall maintain
Account in respect of declaration forms received or issued by him in Form XIII,
individual dealer's ledger in form XIV and in respect of surrendered forms in
Form XV.
31: Issue and Submission of Certificate for
Import:
(1) A person other than a registered dealer,
who wishes to import or receive into the State from any place outside the State
goods notified under or referred to in sub-section (1) of section 48 in excess
of the quantity, measure or value specified thereunder, may obtain a
certificate in Form XVII from the Assessing Authority in accordance with the
provisions of this rule and send to the selling dealer or consignor of the
other State its original and duplicate copies.
(2) The application for a certificate shall
be in Form XIX and shall be submitted to the Assessing Authority within whose
jurisdiction the applicant carries on business or, if he does not carry on
business, resides. Separate application shall be submitted for each
consignment,
(3) No certificate shall be issued except on
payment of a fee of rupees five per certificate.
(4) If the Assessing Authority is satisfied
that the request for the certificate is genuine and reasonable, he may issue
it, otherwise he may reject the application after giving the applicant an
opportunity of being heard. The certificate issued shall be valid for a period
of one month from the date of issue,
(5) An account in respect of certificate
issued shall be maintained by the assessing authority in Form XX.
(6) No certificate obtained under sub- rule
(4) shall be transferred except for the lawful purpose mentioned in sub- rule
(1)
(7) The applicant shall keep the certificate
in safe custody. He shall be personally liable for its loss, destruction or
theft and also for the loss of Government revenue, if any, resulting directly
or indirectly from such loss, destruction or theft.
(8) If any certificate is lost, destroyed or
stolen, the person who has obtained it, shall forthwith report the fact to the
assessing authority and shall take immediate steps to issue proper public
notice of such loss, destruction or theft.
(9) All unused certificates shall be
returned to the assessing authority, who shall maintain its account in Form
XXI.
(10) The Commissioner of Commercial Tax may, by
notification, declare that the certificate of a particular series, design or
colour shall be deemed obsolete and invalid with affect from such date as may
be specified in the notification and may in their place substitute new forms of
fresh series, design or colour.
32: Transport of goods within the State:
Every
registered dealer making a sale to any person or a dealer shall provide first
copy of the Sale Invoice to the dealer or, as the case may be, any other person
taking delivery of the goods and it shall be carried along with the goods.
Where the goods mentioned in a Sale Invoice are carried in more than one
vehicle, the dealer shall issue a Challan giving details of goods in each
vehicle and enclose therewith a copy of relevant Sale Invoice duly
authenticated by him.
Where any
seized goods are ordered to be sold the same shall be sold by auction in
accordance with the following procedure:-
(a)
The goods shall be auctioned by a committee
consisting of the following -
(i) Deputy Commissioner nominated by the
Chairman Joint Commissioner of the region
(ii) Assistant Commissioner nominated by the
Member Joint Commissioner of the
region
(iii) The officer seizing the goods or the Assessing
Ex-officio Member Authority authorised
to cause the goods to be sold under
sub-section (10) of section 43 of the Act;
(b) The Ex- officio member shall send a
requisition for auction to the chairman of the Committee. The requisition shall
contain full description of the goods to be auctioned and also the date, time
and place of auction. At least seven days notice shall be given for the
auction. The Chairman shall advertise the auction either by publication in
atleast two newspapers of wide circulation in that area or by beating of drums.
The notice of auction shall also be prominently displayed at the place of
auction;
(c) The Committee shall determine a minimum
price of the goods to be auctioned;
(d) The goods to be auctioned may be placed
in one or more lots. The conditions of the auction shall be as under:
(i) The persons who have deposited an
earnest money equal to five percent of the minimum price, shall be entitled to
bid in the auction;
(ii) The goods shall be auctioned on the principle
of ''as is where is '';
(iii) The Committee shall have the right to
accept provisionally or not to accept any bid. It may, in case of goods subject
to speedy and natural decay, for the reasons to be recorded in writing, accept a bid even at a price
lower than the minimum price fixed by the Chairman . The final acceptance of
any bid shall be subject to the approval of the Joint Commissioner of the
region.
(iv) The auction purchaser shall have to
deposit twenty percent of the auction money immediately after the acceptance of
the bid provisionally by the Committee. The remaining amount of auction money
shall be deposited at the time of delivery of the goods. The delivery of goods
shall be made only after final acceptance of the bid by the Joint Commissioner
of the region.
(v) If the auction purchaser fails to
deposit twenty percent of the auction money immediately after the acceptance of
bid provisionally by the Committee, it shall automatically stand cancelled and
the earnest money of such auction purchaser shall stand forfeited.
(vi) If the bid is not finally accepted by the
Joint Commissioner of the region the amount deposited by the auction purchaser
including earnest money shall be refunded to him.
(vii) If the auction purchaser fails to take
delivery of the goods within a week of receipt of information about final
acceptance of the bid, it shall stand cancelled. In such an event the earnest
money deposited by the auction purchaser shall stand forfeited. The expenses
incurred on the auction shall be deducted from the twenty percent bid money
deposited by the auction purchaser and balance amount of bid money, if
any, shall be refunded to the auction purchaser within three months from
the date of auction.
(viii) The earnest money deposited by other
bidders shall be refunded to them within three working days of the date of
auction.
(ix) The auction purchaser shall have to
deposit tax on the price, in addition to the bid money.
(x) In case the bid is not finally accepted
by the Joint Commissioner of the region or is cancelled because the successful
bidder fails to deposit the bid money or
fails to take delivery of the auctioned goods within the specified time the
goods shall be reauctioned in
accordance with the procedure specified in this Rule.
(xi) If the seizure or penalty order is
quashed by the competent authority at any time after the proceedings for
auction have started but have not been completed, the goods shall be returned
to the owner or to the person from whom the goods were seized. If the auction
has been completed the amount received from the auction shall be paid to such
person after deducting the expenses incurred on the auction.
(xii) The amount received from the auction shall
be adjusted towards any tax or penalty assessed or imposed after deducting the
expenses incurred on the auction. The excess amount, if any, shall be paid to
the owner, or the transporter of the goods or the person from whom the goods
were seized.
(xiii) The amount adjusted towards any tax or
penalty shall be deposited in the treasury in the name of the dealer, or, as
the case may be, transporter or the person from whom the goods were seized, and
the certificate of deposit shall be sent to the ex-officio member.
(1) An appeal under section 51 shall lie to
–
(a) the Additional Commissioner (Appeals)in
case the order appealed against has been
passed by a Joint commissioner
(Assessment ); and
(b) the Joint Commissioner (Appeals) in all
other cases
Explanation:
The expression ''Appeal" for the purpose of this Chapter includes an
application by the Commissioner under sub–section (3) of section 51 of the Act.
(2) An appeal under section 53 shall lie to
the Tribunal.
(1) Every appeal shall be presented in the
from of a memorandum, written on water- mark or any other stout paper.
(2) The memorandum of appeal shall specify
the name and complete address of the appellant, and shall set forth precisely
and under distinct heads the grounds of objection and the relief prayed for and
shall be signed by the appellant or his lawyer or his duly authorized agent and
verified in the from given below:-
(i) ''I………..the appellant / on behalf of
the appellant, do hereby declare that the contents of this memorandum are true
to the best of my knowledge and
belief.''
(ii) '' I………..the appellant / on behalf of
the appellant do hereby further declare that the appeal is being filed for the
first time and it has not been filed
before'':
Provided that
in case of an Application by the Commissioner under section 51 or an Appeal by
Commissioner under section 53, the memorandum of appeal shall be signed by the
Commissioner or any other officer authorized by him for this purpose, and may
be verified by the Departmental Representative or, as the case may be, by the
State Representative.
(3) The memorandum of appeal under section
51 shall be accompanied by a certified copy of the order appealed against and
two true copies each thereof. The
original copy of the memorandum and the certified copy of the order as
aforesaid shall be retained by the appellate authority, and one copy each
thereof shall be served on the Assessing Authority concerned and the Departmental
Representative by the said authority.
(4) The memorandum of appeal shall be
accompanied with proof of payment of the fee payable under the Act, and in the
case of an appeal under section 51, also with a challan or a certificate of the assessing authority
concerned showing deposit of the tax or
fee in accordance with sub-section(4) of section 51.
(5) The memorandum of appeal under section
53 shall be accompanied with a certified copy of the order appealed against and
three true copies each thereof. The original of the memorandum and the
certified copy of the order aforesaid shall be retained by the Tribunal and one
copy each thereof shall be served on the Assessing Authority and the State
Representative and in case of appeal filed by the Commissioner a copy shall be
served on the opposite party.
36: Presentation of Memorandum of Appeal:
(1) The memorandum of appeal shall either be presented to the appellate authority or the Tribunal, as the case may be, by the appellant, his lawyer or his duly authorized agent, or be sent to such authority by registered post. A memorandum of appeal sent by ordinary post shall not be entertained.
(2) If the memorandum of appeal is presented
by the lawyer or an authorized agent, the vakalatnama or the power of attorney,
as the case may be, shall also be enclosed therewith.
(3) On receipt of the memorandum of appeal,
the munsarim shall enter it in a register kept for the purpose, shall endorse on
the memorandum the date of its presentation, examine it and record a report
whether it has been presented within limitation in accordance with the
prescribed procedure and is in order, and place it before the Appellate
Authority or the Tribunal, as the case may be, for admission. If the memorandum
of appeal is in order, it shall be admitted by the Appellate Authority or, as
the case may be, by the Tribunal, unless it decides to dismiss it under section
53.
(4) If the memorandum of appeal is not in
order or is not presented according to the prescribed procedure, it shall be
rejected.
(5) If the memorandum of appeal is received
by registered post, the date of its receipt by the Appellate Authority or the
Tribunal, as the case may be, shall be deemed to be the date of its
presentation.
(6) The provisions of these rules shall
mutatis mutandis apply to any other application moved by or on behalf of the
parties.
(7) The Commissioner or any other officer authorized by him for this purpose may empower-
(i) any officer not below the rank of Commercial Tax Officer, Grade –II to perform the functions of Departmental Representative before the Joint Commissioner (Appeal); or
(ii) any officer not below the rank of Assistant Commissioner to perform the functions of Departmental Representative before the Additional Commissioner (Appeal);or
(i) any officer not below the rank of Assistant Commissioner to perform the functions of State Representative before the Appellate Tribunal .
(8) In proceedings before the Appellate Authority or the Appellate Tribunal the Departmental Representative or the State Representative shall be competent to –
(i) prepare and sign applications and other documents ;
(ii) appear, represent , act and plead ;
(iii) receive notices and other processes, and
(iv) do all other acts connected with such proceedings on behalf of the Commissioner.
(1) The appeal shall be heard on the date to be fixed by the Appellate Authority or, as the case may be, the Tribunal.
(2) The Appellate Authority or, as the case may be, the Tribunal shall cause a notice on the date fixed under sub- rule (1) to be served well in time on the parties to the appeal at the addresses mentioned in the memorandum of appeal, or on their lawyer or authorized agent.
(3) The notice of cases fixed for hearing in
a week shall be fixed on the notice board of the Appellate Authority or, as the
case may be, the Tribunal on the last working day of the preceding week.
(4) On the date of hearing, if all the relevant
records of appeal have been received the parties present shall be given
reasonable opportunity of being heard and the Appellate Authority or, as the
case may be, the Tribunal may, after examining all the relevant records, decide
the appeal;
Provided that
if, despite proper service of the notice either party is not present the appeal
may be heard and decided ex-parte.
(5) Any applicant or opposite party shall be
entitled to have his case argued before the appellate authority or the Tribunal
by a lawyer or an accountant or, as the case may be, the State Representative.
(6) Cross appeals arising out of the same
case, admitted by the Tribunal, shall, as far as possible, be heard together.
(7) The judgment in appeal shall be in
writing and shall state-
(a) the points for determination ;
(b) he decision thereon; and
(c) the reasons for such decision.
(8) The appeal filed under section 51, other
than those covered under sub-section (2) of the said section, shall, as far as
practicable, be disposed of within one year of the date of entertainment of the
appeal.
(9) Copy of every order under section 51 or
section 53 shall be delivered to or served on the parties concerned free of
charge. Copies of such order other than the first copy shall be given to the
parties concerned on application and on furnishing copying folio of the value
of two rupees.
(10) The provisions of rule 47 and rule 48
shall, mutatis, mutandis apply to service of notice, summons, order etc, under
this Rule:
Provided that
service of any order passed by the Appellate Authority on the Assessing
Authority or the service of any order passed by the Appellate Tribunal on the
State Representative shall be deemed to be service on the Commissioner.
38: Summary
Disposal of Appeal:
Where an appeal has been admitted by the Appellate Authority or the Appellate Tribunal, and the appellant has requested in writing for summary disposal of his appeal under the provisions of sub- section (2) of section 51 or, as the case may be sub- section (2) of section 53 the appeal shall be taken up for hearing as early as practicable and the same shall normally be decided within forty five days of its admission, but after the expiry of the period prescribed under the provisions of section 51 or, as the case may be, section 53 for filing the appeal .
39: Revision
by the Commissioner:
The Commissioner or such other officer as may be authorized for the purpose of section 52 of the Act, before passing any order with respect to it, may, in his discretion, ask an officer subordinate to him to make such enquiries, as he considers necessary.
40: Giving
effect to the Appellate or Revisional order:
If any order passed in appeal or revision has the effect of varying any order, the assessing authority shall refund the excess tax or fee, or realize the deficit, as the case may be.
(1) Refund shall be made through a refund
voucher after adjustment towards any amount outstanding against the dealer for
the same or any other assessment year and in accordance with the rules
contained in this Chapter.
(2) When a claim for refund is made, the
Assistant Commissioner shall, after proper scrutiny of all the relevant records
and necessary verification, satisfy himself that the amount is refundable. If
no dues are outstanding against the dealer for any year, the refund voucher
shall be prepared. If any dues are outstanding against the dealer for any year
or if the dealer makes a request for adjustment of the refundable amount against
future dues, an adjustment voucher shall be prepared for the adjustment of the
refundable amount towards such dues.
(3) Before a refund or an adjustment voucher
is signed entries about the refund shall be made in all the relevant records
including Daily Collection Register, Dealer's
Ledger, Demand , Collection and Arrear Register, Register of Refunds ,
order sheet of the relevant assessment
files, order directing the refund and copies of all relevant treasury
challans. All such entries shall be authenticated under the dated signatures of
the Assessing Authority. The refund voucher passed by the Assessing Authority
shall also be countersigned by the Drawing and Disbursing Officer:
Provided that
refund voucher of an amount exceeding twenty five thousand rupees shall be
countersigned by the Joint Commissioner (Executive) of the region.
(4) The adjustment voucher shall also be
signed by the Assistant Commissioner for payment received by adjustment. Four
copies of the treasury challan in Form VI duly filled in as for deposits made
by a dealer, shall also be attached to the voucher before it is sent to the
treasury for adjustment. The adjustment voucher passed by the Assistant
Commissioner shall also be countersigned by the Drawing and Disbursing Officer.
(5) After verifying the entries of the
adjustment voucher from his records, the Treasury Officer shall refund the
excess amount and then take the same amount as deposited by adjustment for the
year mentioned in the challan enclosed with the voucher. Two copies of such
challan shall then be forwarded to the Assistant Commissioner who shall deliver
one copy to the dealer concerned for his record.
(6) Simultaneously, with the issue of a
refund voucher, an advice note shall be sent direct to the State Bank of
(7) All entries in the refund voucher and
the advice note shall be made in ink, and correction, if any, shall be attested
under the full dated signature of the Assistant Commissioner .
(8) The refund voucher shall be made payable
at any branch of the State Bank of
India conducting treasury
business, or at the treasury or sub-treasury, where there is no such branch of
the State Bank of India. The refund voucher shall be non-transferable.
(9) Every refund voucher for Rs.2000/-or
above issued on the State Bank of
Provided that
if the dealer has no bank account and requests the Assistant Commissioner in
writing that the refund voucher should
not be crossed, it may be made un-crossed but this fact shall be specifically
mentioned in all the relevant records;
Provided
further that every refund voucher of Rs.2000/-or above and every un-crossed
refund voucher shall invariably be delivered personally to the dealer or
partner or his authorised representative who shall acknowledge its receipt
under his full dated signatures and complete residential address.
(10) The refund voucher shall be valid for a
period of ninety days from the date of issue. If it is not encashed within this
period, the dealer may, within 30 days after this period, return the voucher to
the Assistant Commissioner for its revalidation. The Assistant Commissioner
shall revalidate the voucher and shall make entries to this effect in the
relevant Register of refund and the Book of Refund Voucher. The revalidated
refund voucher shall be valid for a further period of ninety days and shall be
presented to the State Bank of
(11) If the refund voucher is lost, the dealer
may apply in writing to the Assistant Commissioner for issue of a duplicate
voucher. The Assistant Commissioner, if he is satisfied that the original
voucher has not been encashed during the period of validity, he may issue a
duplicate voucher in lieu of the lost one after making necessary entries in all
the relevant records according to these rules and after serving intimation of the cancellation of the original voucher
to the State Bank of India, the Treasury Officer or the Sub-Treasury Officer,
as the case may be.
(12) After the amount of the refund voucher has
been paid, the portion of the advice note, marked 'original' shall be returned
to the Assistant Commissioner by the State Bank of India, the Treasury Officer
or the Sub- Treasury Officer, as the case may be. On its receipt, authenticated
entries shall be made in all relevant records under the signature with date of
the Assistant Commissioner.
(13) The book of refund voucher, adjustment
voucher and of the Advice Note shall be kept in the personal custody of the
Assistant Commissioner who will intimate to the State Bank of India, the
Treasury Officer or the Sub- Treasury Officer, as the case may be, the book
number and the serial numbers of the refund voucher, adjustment voucher and the
advice note being used by him.
(14) Refund allowed during the month shall be verified
with the records of the treasury in the following month for which a statement
showing the details of the refund vouchers issued shall be prepared and signed
by the Assistant Commissioner, and sent to the Treasury Officer. The Treasury
Officer shall verify the refunds and return the statement to the Assistant
Commissioner.
(15) The refund voucher shall be issued in Form
XXIII, the adjustment voucher in Form XXIV, the advice note in Form XXV and the
application for the issue of a duplicate refund voucher shall be presented in
Form XXVI.
42: Disbursement of amount wrongly realized
as tax:
(1) A dealer who has realized any amount
referred to in sub-section (1) of section 40 of the Act, shall deposit such
amount as per the provisions of rule 20.
(2) The receipt of payment of amount to the
dealer or a certificate from the dealer certifying the realization of amount
from the claimant shall be filed along with the claim for refund under sub
–section (3) of section 40 of the Act.
(3) If the Assessing Authority on the basis
of evidence produced before it and after making such enquiry as it deems
proper, is satisfied that the amount is refundable, it shall refund the amount
to the claimant. Before rejecting a claim, the Assessing Authority shall afford
an opportunity of being heard to the claimant. The amount shall be refunded on
furnishing an indemnity bond by the claimant in Form XXVII:
Provided that
if at any time after the refund of amount the Assessing Authority is satisfied,
for reasons to be recorded in writing, that the amount was not refundable or
has become not refundable, he shall give notice to such person requiring him to
deposit the amount or to show cause within 30 days of the receipt of the notice
why the amount be not realized from him in accordance with the provisions of
section 34 of the Act.
(4) The provisions of rule 41 as applicable
in case of refund under section 36 shall, mutatis mutandis, apply to
disbursement of amount under Section 40 of the Act.
43: Special provision for Refund :
Refund shall
be made through cheque to a dealer or a class of dealers, as may be notified by
the Government, subject to such conditions and restrictions, and in such
manner, as may be specified in such notification.
44: Accounts to be maintained :
Every dealer
liable to pay tax or liable to be registered under the Act, shall maintain such accounts
so as to make his turnover of sales or purchases or both truly and accurately
verifiable. Such accounts shall include, but not be restricted to, the accounts
referred to under this Chapter.
(1) Every registered dealer making a sale to
a person or a dealer, whether registered or not, shall provide the purchaser a sale
invoice in respect of the sales, as per the provisions of section 60 of the
Act.
(2) Such dealer shall keep details of sales
in Form XXVIII, separately for–
(i) sale of goods in the course of
inter-state trade and commerce;
(ii) sale of goods in the course of export
outside the
(iii) transfer of goods outside the state other
than by way of sale;
(iv) sale within the State of the Special
Category Goods specified in Schedule III of the Act, on which tax is charged;
(v) sale within the State of the goods other
than Special Category Goods specified in
Schedule III of the Act on which tax is charged;
(vi) sale within the State of other goods.
46: Documentation of Purchases:
Every dealer
liable to pay tax or liable to be registered under the Act and making the
purchase within the State or from outside the State (including imports from
outside the country) or receiving the goods on transfer/ consignment from
outside the State, shall keep the details of such goods in Form XXIX,
separately for-
(i) goods purchased from outside the State
including imports from outside the country;
(ii) goods received on transfer / consignment
from outside the State;
(iii) Special Category Goods specified in
Schedule III of the Act purchased from within the State;
(iv) Capital Goods purchased from within the
State on which tax has been paid and Input Tax Credit is claimed;
(v) Goods other than Capital Goods and
Special Category Goods specified in Schedule III of the Act, purchased from within the State on which tax has been paid and Input Tax Credit is
claimed; and
(vi) other goods purchased from within the
State on which Input Tax Credit is not admissible or is not claimed .
(1) The service of any notice, summons or
order under the Act or the rules may be effected by any of the following
methods, namely:
(a) by giving or tendering a copy thereof to
the dealer or person concerned or to his manager, munim, accountant or agent,
or to one of his employees or to any
adult member of his family residing with him;
(b) by registered post:
Provided that
if, upon an attempt having been made to serve any such notice, summons or order
by either of the above –said methods, the authority concerned has reasonable
grounds to believe that addressee is evading service or that, for any other
reason which in the opinion of such authority is sufficient, service cannot be
effected by any of the above said methods, the said authority shall, after
recording the reason therefore, cause the notice, summons or order to be served by affixing a copy thereof
-
(i) if the addressee is dealer, on some
conspicuous part the dealer's place of business or the building in which the
dealer's place of business is located, or upon some conspicuous part of the
place of the dealer's business last intimated to the said authority by the
dealer or if the place where the dealer is known to have last carried on business: or the place where
the dealer resides: or
(ii)
if the addressee is not a dealer, on some
conspicuous part of his residence or office or the building in which his office
or resident is located; and such service shall be deemed to be as effectual as
if it had made on the addressee personally.
(2) When a process server, peon or any other
employee of the Commercial Tax Department delivers or tenders any notice,
summons or order to the dealer or addressee personally or to any of the persons
referred to in clause (a) of sub-rule (1), he shall require the person to whom
the notice, summons or order is delivered or tendered to sign an
acknowledgement of the service of the notice, summons or order.
(3) Where the person to whom the notice,
summons or order is tendered as aforesaid refuses to accept the same or refuses
to sign the acknowledgement after its acceptance, the process server, peon or
employee shall submit a report to the concerned authority stating facts about
such refusal and the name and address of the person, if any, present at the
time of such refusal. Such report shall be verified of both by the process
server, peon or employee. The concerned authority may, having regarded to the
facts and circumstances and after making such further enquiry in the matter, if
any, as it thinks fit, consider such refusal to be proof of service.
(4) When service is made by post, an
acknowledgement purporting to have been signed by the addressee or his manager,
munim, accountant or agent or employee or member of his family, or an
endorsement by a postal employee that the member of his family refused to take
delivery may be deemed by the concerned authority to be proof of service.
(5) When the notice, summons or order is
serviced by affixing a copy thereof in accordance with the first proviso to
sub- rule (1) the official serving it shall return the original to the
authority concerned with a report endorsement thereon or annexed thereto, stating that he so affixing the copy, the circumstances
under which he did so and the name and
address of the person, if any, by whom the addressee's office or residence or
the building in which his office or residence is located or his place of
business was identified, and in whose
presence the copy was affixed, the said official shall also obtain the signature
or thumb impression of the person identifying the address residence or office
or building or place of the business to his report.
The Assistant Commissioner, Deputy Commissioner,
Joint Commissioner, Additional Commissioner, Commissioner and President and
Members of the Commercial Tax Tribunal, as the case may be, shall have the same
powers as are vested in a Court under the Code of Civil procedure, 1908, when
trying a suit in respect of the following matters, namely,-
(a) enforcing the attendance of any person
and examining him on oath or affirmation:
(b) Compelling the production of documents:
and
(c) Issuing commissions for the examination
of witnesses:
and any
proceeding before any of the officers aforesaid shall be deemed to be judicial
proceeding within the meaning of section
193 and section 228 of the Code of Criminal Procedure, 1973 and for the
purposes of section 196 of the Indian Penal Code, 1860.
49: Form of summons for the production of a
document:
Summons for
the production of a document or the attendance of any person shall be issued in
Form XXX.
50: Appearance before any authority in
proceedings:
(1) Any person who is entitled or required
to do anything under the provisions of the Act or to appear before any authority including the Appellate Tribunal in connection with any
proceeding under the Act, otherwise than when required to attend personally for
examination on oath or affirmation, may be represented by –
(a) a relative or a person regularly employed
by him, or
(b) a legal
practitioner, or an
accountant as defined under sub-rule (2)
of rule 2,or
(c) a person
who has, before his retirement from service , put in minimum fifteen
years of service as an Assessing
Authority or in a higher position
in Sales Tax /Trade Tax/Commercial
Tax Department of any State Government,
and is entered in the list which the
Commissioner shall maintain in that behalf, only if such relative, person employed ,legal practitioner
,accountant or tax practitioner is authorized by such person in writing and
such authorization includes the
authority to act on behalf of such person in such proceedings.
(2) Where a lawyer or accountant is found
guilty of misconduct in connection with any Commercial Tax proceedings by the
authority empowered to take disciplinary action against members of the
professsion to which he belongs, or if any authorized agent or any other person
is found guilty of misconduct or corruption by the Commissioner of Commercial
Tax or any other officer authorised by him in this behalf, the Commissioner of
Commercial Tax or such other officer, may direct by an order in writing and for
reasons to be recorded therein that such person shall not be entitled, for such period as is stated in the
order, to represent a dealer under these rules.
(3) No order of disqualification shall be
made in respect of any particular person unless he is given a reasonable
opportunity of being heard.
(4) Any person against whom any order of
disqualification is made under this rule may within one month of date of
communication of such order, appeal to the State Government to have the
order cancelled or modified. Such order shall not take effect
until the expiry of thirty days of the date of communication of such order or,
where an appeal is preferred, until the disposal of the appeal.
(5) The Commissioner may, at any time sou
moto or on an application made to him in this behalf, revoke or modify any
order made against the person under sub-rule (2) and thereon such person shall
cease to be disqualified subject to such conditions or restrictions that may be
contained in such order.
(1) An Assistant Commissioner, before whom any
proceeding against a dealer under the Act or the Rules made thereunder is
pending, may, in this discretion, allow such dealer to inspect the whole or any
part of the record of such proceeding if an application to this effect is made
by
(2) The dealer shall inspect the record in
the presence of such official and between such hours as may be appointed for
the purpose by the Assistant Commissioner. He shall not be allowed to remove
the record or any part thereof from the place of inspection, or to make any
mark upon the record, or in any manner mutilate it, He shall also not be
allowed to take a copy of any part of the record beyond taking down brief notes
for reference.
(3) Any dealer desiring to ascertain any
particulars of a record which he can legitimately inspect shall, on
presentation to the Assistant Commissioner of an application containing a full
description of the record so far as is known to him, be entitled, if the
application is sanctioned, to have search made and to have the information, if
obtainable, given to him in writing signed by the record keeper, within ten
days from the date of the application. All applications, whether sanctioned or
refused, shall at once be entered in a register and the serial numbers of the
register given on them by the record keeper. A fee of ten rupees on each
application shall be leviable by means of a court fee stamp as soon as the
order sanctioning the application is passed and the record keeper shall affix
the stamp in the register and not on the application. He shall also cancel the
stamp by punching it at its head, and also by writing or rubber-stamping the
word ''Cancelled'' on it:
(4) The provisions of sub- rule (1), sub-
rule(2) and sub-rule (3) shall mutatis
mutandis, apply to the courts of President and Members of the Commercial
Tax Tribunal, the Additional
Commissioner (Appeals )Commercial Tax
and the Joint Commissioner (Appeals) Commercial Tax.
(1) A copy of an order of assessment or
penalty, other than the first copy thereof, shall be supplied to the dealer on
his furnishing copying folios of value of ten rupees.
(2) A copy of any order, statement or other
record, other than an assessment or penalty order, may be given to a dealer on
his furnishing copying folios of ten rupees.
(3)
(a) For urgent copy of any document, order ,
statement or record the fee shall be
double of that prescribed in sub-rule(1)or sub-rule (2) as the case may be;
(b) An applicant for urgent copy shall be
entitled, if his application be presented in the forenoon of the day, to have
his copy furnished to him, so far as may be possible, before the close of the
same day. If application is presented in afternoon, the copy shall be similarly
furnished by the forenoon of the following day, if possible;
(c) where the document of which a copy is
required is too lengthy or it is otherwise felt that it would be difficult to
issue the copy within the time prescribed therefor, the applicant shall be
given an option to elect his application being treated as an ordinary one, and
where he so agrees, the difference between the fee paid by him and that
prescribed for an ordinary copy shall be refunded, otherwise, the application
shall be treated as urgent and given priority over ordinary applications;
(4) Where a person applies for more than one
copy of a document, order, statement or record and copies can be typed, the fee
for the first copy shall be at the rate prescribed in sub-rule (1) or
sub-rule(2)or sub-rule (3) of this rule, as the case may be, and each
carbon copy upto a limit of four, half
that rate.