CHHATTISGARH VALUE
ADDED TAX ACT, 2003
1. Short title, extent and commencement
(1) This
Act may be called the Chhattisgarh Value Added Tax Act, 2003.
(2) It
extends to the whole of Chhattisgarh.
(3) It
shall come into force on such date as the State Government may, by
notification, appoint.
In this Act, unless there is anything repugnant
in the subject of context-
(a) "Appellate
Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax
appointed under section 3 and includes an Additional Appellate Deputy
Commissioner of Sales Tax;
(b) "Assistant
Commissioner" means an Assistant Commissioner of Sales Tax appointed under
section 3 and includes an Additional Assistant Commissioner of Sales Tax;
(c) "Board"
means Board of Revenue constituted under the Chhattisgarh Land Revenue Code,
1959 (No. 20 of 1959);
(d) "Business"
includes,-
(i) any
trade, commerce, manufacture or any adventure or concern in the
nature
of trade, commerce or manufacture, whether or not such trade,
commerce, manufacture, adventure or concern is carried
on with a motive to make gain or profit and whether or not any gain or profit
accrues from such trade, commerce, manufacture, adventure or concern and
irrespective of the volume, frequency, continuity or regularity of such trade,
commerce, manufacture, adventure or concern; and
(ii) any
transaction of sale or purchase of goods in connection with or incidental or
ancillary to the trade, commerce, manufacture, adventure
or
concern referred to in clause (i), that is to say-
(a) goods
whether or not they are in their original form or in the form of second hand
goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste
material; and
(b) goods,
which are obtained as waste products or by‑products in the course of
manufacture or processing of other goods or mining of generation of or
distribution of electrical energy or any other form of power;
(e) "capital
goods" means plants, machinery and equipment directly used in the process
of manufacture excluding such civil works as may be prescribed;
(f) "Commissioner"
means the Commissioner of Sales Tax appointed under section 3;
(g) "Dealer"
means any person who carries on the business of buying, selling, supplying or
distributing goods, directly or otherwise, whether for cash, or for deferred
payment or for commission, remuneration or other valuable consideration and
includes-
(i) a
local authority, a company, an undivided Hindu family or any society (including
a co‑operative society), club, firm or association which carries on such
business;
(ii) a
society (including a co‑operative society), club, firm or association
which buys goods from, or sells, supplies or distributes goods to its members;
(iii) a
commission agent, broker, a delcredere agent, an auctioneer or any other
mercantile agent, by whatever name called, who carries on the business of
buying, selling, supplying or distributing goods on behalf of the principal;
(iv) any
person who transfers the right to use any goods including leasing thereof for
any purpose, (whether or not for a specified period) in the course of business
to any other person;
Explanation I: Every person who acts as an agent of a
non‑ resident dealer, that is as an agent on behalf of a dealer residing
outside the State and buys, sells, supplies or distributes goods in the State
or acts on behalf of such dealer as-
(i) a
mercantile agent as defined in the Sale of Goods Act, 1930 (M of 1930); or
(ii) an
agent for handling goods or documents of title relating to goods; or
(iii) an
agent for the collection or the payment of the sale price of goods or as a
guarantor for such collection or payment, and every local branch of a firm or
company situated outside the State, shall be deemed to be a dealer for the
purpose of this Act.
Explanation II: The Central or a State Government or
any of their departments or offices which, whether or not in the course of
business, buy, sell, supply or distribute goods, directly or otherwise, for
cash or for deferred payment, or for commission, remuneration or for other
valuable consideration, shall be deemed to be a dealer for the purpose of this
Act.
Explanation III: Any non‑trading, commercial or
financial establishment including a bank, an insurance company, a transport
company and the like which whether or not in the course of business buys,
sells, supplies or distributes goods, directly or otherwise, for cash or for
deferred payment, commission, remuneration or for other valuable consideration,
shall be deemed to be a dealer for the purposes of this Act:
(h) The
expression "declared goods" shall have the meaning assigned to it in
the Central Sales Tax Act, 1956 (No. 74 of 1956);
(i) "Deputy
Commissioner" means a Deputy Commissioner of Sales Tax appointed under
section 3 and includes an Additional Deputy Commissioner of Sales Tax;
(j) "Document"
means title deeds, writings or inscriptions and includes "electronic
record" and "electronic form" as defined in the Information
Technology Act, 2000 (No. 21 of 2000) and the like that furnishes evidence;
(k) "Goods"
means all kinds of movable property including computer software but excluding
actionable claims, newspapers, stocks, shares, securities or Government stamps
and includes all materials, articles and commodities, whether or not to be used
in the construction, fitting out, improvement or repair of movable or immovable
property, and also includes all growing crops, grass, trees, plants and things
attached to, or forming part of the land which are agreed to be severed before
the sale or under the contract of sale;
(l) "Import"
means the bringing or causing to be brought of goods into the State of
Chhattisgarh from any place outside the State;
(m) "Input
tax" means an amount paid or payable by way of tax under clause (i) of
section 8 by a registered dealer in respect of the purchase of any goods
specified in Schedule 11, to a selling registered dealer and who is liable to
pay tax under the said clause on the sale of such goods;
(n) "Manufacture"
includes any activity that brings out a change in an article or articles as a
result of some process, treatment, labour and results in transformation into a
new and different article so understood in commercial parlance having a
distinct name, character, use, but does not include such activity of
manufacture as may be notified;.
(o) "Place
of business" means any place where a dealer purchases or sells any goods
or stores goods or keeps documents or accounts of his purchases or sales or
both and also includes-
(i) the
place of business of an agent where a dealer carries on business through an
agent;
(ii) any
place or building whether any business is carried on therein or not, in which
the person carrying on the business, keeps any of his books of accounts,
documents, stocks or other things, relating to his business;
(p) "Prescribed"
means prescribed by rules made under this Act;
(q) "Purchase
price" shall comprise of-
(i) the
amount payable by a dealer as valuable consideration for the purchase of goods
'simplicitor':
PROVIDED that where goods are purchased together with
the packing material or container, then notwithstanding anything contained in
this Act, the purchase price of such goods shall be inclusive of the price or
cost or value of such packing material or container, whether such price or cost
or value is paid separately or not as if such packing material or container
were the goods purchased;
(ii) transport
costs, if any;
(iii) trade
commission, if any, by whatever name called;
(iv) forwarding
and handling charges, if any;
(v)
insurance charges, if any;
(vi) local
taxes, if any;
(vii) excise
duty, if any, leviable under the Central Excise Act, 1944 (No.1 of 1944);
(viii) cost
of packing, if any; and
(ix) any
other charges or costs other than those specified above, if incurred or paid in
respect of goods so purchased;
Explanation: For the purpose of this clause "
transport cost" includes such expenses as are incurred by the dealer on
transportation of goods after taking delivery from the seller.
(r) "Registered dealer" means a
dealer registered under this Act,
(s) "Sale" with all its
grammatical variations and cognate expressions means any transfer of property
in goods for cash or deferred payment or for other valuable consideration and
includes-
(i) a
transfer, otherwise than in pursuance of a contract, of property in any goods
for cash, deferred payment or other valuable consideration;
(ii) a
transfer of property in goods whether as goods or in some other form, involved
in the execution of works contract;
(iii) a
delivery of goods on hire purchase or any system of payment by installments;
(iv) a
supply of goods by any unincorporated association or body of persons to a
member thereof for cash, deferred payment or other valuable consideration;
(v) a
supply, by way of or as part of any service or in any other manner whatsoever,
of goods being food or any other article for human consumption or any drink
(whether or not intoxicating) where such supply or service is for cash,
deferred payment or other valuable consideration;
(vi) a
transfer of the right to use any goods including leasing thereof for any
purpose (whether or not for a specified period) for cash, deferred payment or
other valuable consideration, and such transfer, delivery or supply of any
goods shall be deemed to be a sale of those goods by the person making the
transfer, delivery or supply and purchase of those goods by the person to whom
such transfer, delivery or supply is made, but does not include a mortgage,
hypothecation, charge or pledge;
Explanation: (a) Notwithstanding anything contained in
the Sale of Goods Act, 1930(IH of 1930), where a sale or purchase of goods
takes place in pursuance of a contract of sale, 'such sale or purchase shall be
deemed for the purposes of this Act to have taken place in the State of
Chhattisgarh irrespective of the place where the contract of sale or purchase
might have been made, if the goods are within the State-
(i) in
the case of specific or ascertained goods, at the time the contract of sale or
purchase is made; and
(ii) in
the case of unascertained or future goods, at the time of their appropriation
to the contract of sale or purchase by the seller or by the purchaser, whether
the assent of the other party is prior or subsequent to such appropriation; and
(b) Where
there is a single contract of sale or purchase of goods situated at more places
than one, the provisions of clause (a) shall apply as if there were separate
contracts in respect of the goods at each of such places;
(t) "Sale
price" means the amount or any other consideration payable to a dealer
as valuable consideration for the sale of any goods
less any sum allowed as cash discount according to ordinary trade practice but
inclusive of any sum charged for anything done by the dealer in respect of the
goods at the time of or before delivery thereof other than the cost of freight
or delivery or the cost of installation when such cost is separately charged.
Explanation: (i) Where goods are sold on hire purchase
or any system of payment by installments, the sale price of such goods shall be
exclusive of insurance charges, interest and hire charges and such other
charges as may be prescribed.
(ii) Where
goods are sold by way of transfer of right to use such goods, the sale price
thereof shall be the amount of valuable consideration received or receivable by
the transferor for such transfer;
(u) "Sales
Tax Officer" means a sales tax officer appointed under section 3 and
includes an Additional Sales Tax Officer.
(v) "Tax"
means the tax payable under this Act;
(w) "Taxable
turnover" in relation to a dealer for any period means that part of
dealer's turnover which remains after deduction therefrom-
(1) the
sale price of goods declared tax free under section 15;
(2) in
respect of goods on which tax is payable under clause (i) of section 8:-
(i) the
sale price of goods in relation to which deduction is provided under the Act,
(ii) the
amount arrived at by applying the following formula: rate of tax under section
8(i) X aggregate of sale prices 100 + rate of tax under section 8(i).
(3) in
respect of goods on which tax is payable under clause (ii) of section 8:-
(i) the
sale price of such goods which are in the nature of tax paid goods in the hands
of such dealer,
(ii) the
sale price of goods in relation to which deduction is provided under the Act,
(iii) the
amount arrived at by applying the following formula, rate of tax under section
8(ii) X aggregate of sale prices arrived at after allowing deduction under
paragraph (ii) of sub‑clause (2) 100+ rate of tax under section 8(ii):
PROVIDED that:-
(a) no
deduction on the basis of the above formula under paragraph (ii) of sub‑clause
(2) or paragraph (iii) of sub‑clause (3) shall be made if the amount of
tax under clause (i) or clause (ii) of section 8 collected by a registered
dealer in accordance with the provisions of the Act, has been otherwise
deducted from the aggregate of sale prices;
(b) where
the turnover of a dealer is taxable under clause (i) or clause (ii) of section
8 at different rates, the formula under paragraph (ii) of sub‑clause (2)
or paragraph (iii) of sub‑clause (3) shall be applied separately in
respect of such part of the turnover liable to a different rate of tax.
Explanation : For the purpose of levy of tax under
clause (i) and tax under clause (ii) of section 8, the taxable turnover shall
be determined separately.
(x) "Tax
paid goods" in relation to goods specified in Parts III and IV of Schedule
11 on which tax is payable under clause (ii) of section 8, means any such goods
which have been purchased by a dealer from a registered dealer inside the State
of Chhattisgarh within the meaning of section 4 of the Central Sales Tax Act,
1956 (No. 74 of 1956);
(y) "Turnover"
in relation to any period means the aggregate of the amount of sale prices
received and receivable by a dealer in respect of any sale or supply or
distribution of goods made during that period, whether or not the whole or any.
portion of such turnover is liable to tax but after deducting the amount, if
any, refunded by the dealer to a purchaser, in respect of any goods purchased
and returned by the purchaser within six months from the date of such sale:
PROVIDED that-
(i) in
the case of sale by bonafide agriculturist as defined in clause (e) of sub‑section
(1) of section 2 of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959),
of ghee produced by himself; or
(ii) in
case of sale by a person of agricultural or horticultural produce grown by
himself or grown on any land in which he has an interest whether as owner,
usufructuary mortgagee, tenant or otherwise, when such produce is sold in the
form in which it was produced, without being subjected to any physical,
chemical or other process for being made fit for consumption save mere
dehusking, cleaning, grading or sorting, the amount of consideration relating
to such sales, shall be excluded from his turnover;
(z) "Value
added sales tax" means a tax on sale or purchase of goods payable under
this Act;
(a‑1)
"Year" means the twelve months ending on the 31st day of March.
3. Taxing authorities and other officers
(1) There
may be appointed a person to be the Commissioner of Sales Tax and the following
category of officers to assist him, namely:-
(a) Additional
Commissioner of Sales Tax;
(b) Appellate
Deputy Commissioner or Additional Appellate Deputy Commissioner of Sales Tax;
(c) Deputy
Commissioner or Additional Deputy Commissioner of Sales Tax;
(d) Assistant
Commissioner or Additional Assistant Commissioner of Sales Tax;
(e) Sales
Tax Officer or Additional Sales Tax Officer;
(f) Assistant
Sales Tax Officer; and
(g) Inspector
of Sales Tax.
(2) The
Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall be
appointed by the State Government and the other officers referred to in sub‑section
(1) shall be appointed by the State Government or such other authority as it
may direct.
(3) The
Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall
exercise all the powers and perform all the duties conferred or imposed on the
Commissioner by or under this Act throughout the State and for this purpose any
reference to the Commissioner in this Act, shall be construed as a reference to
the Additional Commissioner of Sales Tax.
(4) Other
officers referred to in sub‑section (2) shall, within such areas as the
appointing authority may, by general or special order specify, exercise such
powers as may be conferred and perform such duties as may be imposed by or
under this Act.
4. Incidence
of tax
(1) Every
dealer whose turnover during a period of twelve months immediately preceding
the commencement of this Act exceeds the prescribed limits which shall not
exceed rupees five lacs, shall, from such commencement, be liable to pay tax
under this Act in respect of sales or supplies of goods effected by him in
Chhattisgarh. Different limits may be prescribed for different category of
dealers.
(2) Every
dealer to whom sub‑section (1) does not apply shall be liable to pay tax
under this Act in respect of sales or supplies of goods effected by him in
Chhattisgarh with effect from the date on which his turnover in a year first
exceeds the limit prescribed under in the said sub‑section but for the
purpose of assessment of the tax for that year, only so much of his turnover as
is in excess of such limit, shall be taken into consideration.
5. Determination of liability to pay tax
(1) The
Commissioner shall, in the prescribed manner, institute proceedings for the
purpose of determining the liability of a dealer to pay tax under this Act.
Such liability shall be determined by an order and such determination shall be
made within a period of twelve months from the date of institution of such
proceedings.
(2) Notwithstanding
anything contained in sub‑section (2) of section 4, liability of a dealer
to pay tax under this Act shall not be determined from a date earlier than five
years prior to-
(i) the
date of institution of proceedings under sub‑section (1); or
(ii) the.
date of validity of the registration certificate, whichever is earlier.
6. joint and several liability of certain
class of dealers
(1)
(a) Where a dealer who
carries on the business of supplying goods in the course of execution of a
works contract entered into by him (hereinafter referred to as a contractor)
through another such dealer (hereinafter referred to as a sub‑contractor)
directly or otherwise, and the sub‑contractor executes such works
contract and each or either of them is liable to pay tax under this Act, then
notwithstanding anything contained in this Act, the contractor and the sub‑contractor
shall be jointly and severally liable to pay tax in respect of transfer of
property in goods whether as goods or in some other form involved in the
execution of such works contract.
(b) If
the contractor proves in the prescribed manner to the satisfaction of the
Commissioner that the tax has been paid by the sub‑contractor on the
turnover of the goods supplied in the course of execution of the works
contract, the contractor shall not be liable to pay tax again on the turnover
of such goods.
(2)
(a) Where a dealer who
bonafidely buys or sells for an agreed consideration (hereinafter referred to
as the 'commission agent') any goods specified in Schedule 11 on behalf of his
principal, such commission agent and his principal shall both be jointly and
severally liable to pay tax under this Act.
(b) (i)
If the principal on whose behalf the commission agent has sold the goods proves
in the prescribed manner to the satisfaction of the Commissioner that tax has
been paid or payable by his commission agent on such goods, the principal shall
not be liable to pay tax in respect of the sale of such goods. (ii) If the
commission agent who has sold goods on behalf of the principal proves in the
prescribed manner to the satisfaction of the Commissioner that the tax has been
paid by his principal on such goods, the commission agent shall not be liable
to pay tax in respect of the sale of such goods.
(3) Where
any dealer or person with a view to evade payment of tax or in order to claim
any input tax rebate which he otherwise is not eligible for or was carrying on
business in the name of or in association with any other person either directly
or indirectly, whether as an agent, employee, manager, partner or power of
attorney, holder, guarantor, relative or sister concern or in any other
capacity, such person and the dealer in whose name the registration certificate
was obtained shall jointly and severally be liable for the payment of tax
assessed, reassessed, interest payable and penalty imposed under the Act and
such tax, interest and penalty shall be recovered from all or any of such
persons as if such person or persons are dealer under the Act.
7. Liability
of a dealer registered under Central Act No. 74 of 1956 to pay tax
(1) A
dealer registered under the Central Sales Tax Act, 1956 (No. 74 of 1956) who is
not liable to pay tax under section 4 shall nevertheless be liable to pay tax
at the rate specified in section 8 on his sales of any goods in respect of the
purchases of which he has furnished a declaration under sub‑section (4)
of section 8 of the said Act or on the sales of any goods in the manufacture of
which such goods have been used.
(2) Every
dealer to whom sub‑section (1) applies shall, for the purposes of
sections 19, 21, 25 and 41, be deemed to be a registered dealer.
There shall be levied on goods specified in,-
(i) parts
I, IL IV and V of Schedule IL a tax at the rate mentioned in the corresponding
entry in column (3) thereof on the taxable turnover; and
(ii) parts
III and IV of the said Schedule, a tax at the rate mentioned in the
corresponding entry in column (4) thereof on the taxable turnover, and such tax
shall be levied on the taxable turnover of a dealer liable to pay tax under this
Act.
(1) Every
dealer who in the course of his business purchases any goods specified in
Schedule R from any person other than a registered dealer or from a registered
dealer in the circumstances in which no tax under section 8 is payable by that
registered dealer on the sale price of such goods except where the goods are
tax paid goods within the meaning of clause (x) of section 2, shall be liable
to pay tax on the purchase price of such goods if,-
(a) after
their purchase, the goods are not sold within the State of Chhattisgarh or in
the course of inter‑State trade or commerce or in the course of export
out of the territory of India but are sold or disposed of otherwise, or
consumed or used in the manufacture of goods declared tax‑free under
section 15; or
(b) such
goods covered by Schedule III are used or consumed in 'the manufacture of
goods; or
(c) such
goods not covered by Schedule III, after use or consumption in the manufacture
of any goods specified in Schedule II,-
(i) the
manufactured goods are disposed of otherwise than by way of sale in the State
of Chhattisgarh or in the course of inter‑State trade or commerce or in
the course of export out of the territory of India;
(ii) the
manufactured goods are sold in the State of Chhattisgarh or in the course of inter‑State trade or
commerce or in the course of export out of the territory of India; and such tax
shall be levied,-
(a) in
respect of goods referred to in clause (a), clause (b) and sub‑clause (i)
of clause (c) at the rate specified in column (3) and (4) of schedule11; and
(b) in
respect of goods referred to in sub‑ clause (ii) of clause (c) at the
rate specified in column (4) of the said Schedule, at the rate at which tax
would have been levied on the sales of such goods within the State on the date
of such purchase.
(2) No tax
under this section shall be levied in respect of any year on
(a) a
dealer whose turnover in a year does not exceed the limit prescribed under sub‑section
(1) of section 4,
(b) any
other dealer who has no turnover, if his aggregate of purchase prices of all
the goods does not exceed such amount as may be prescribed.
(3) Every
dealer who has no turnover and is liable to pay tax under sub‑section (1)
shall, for the purpose of sections 19, 21, 22, 25, 26 and 41 be deemed to be a
registered dealer.
(1)
(a) The Commissioner may,
subject to such restrictions and conditions as may be prescribed, permit any
registered dealer who carries on wholly or partly the business of supplying
goods in the course of execution of works contract entered into by him, to pay
in lieu of tax payable by him under this Act a lumpsum at such rate not
exceeding 15 percent, as may be prescribed, determined in the prescribed
manner, by way of composition.
(b) For
the purpose of determination of the lumpsum by way of composition under clause
(a), the State Government may prescribe different rates for different kinds of
contracts.
(2)
(a) A registered dealer
purchasing goods specified in Schedule 11 from another such dealer within the
State after payment of tax under clause (1) of section 8 and/or purchasing
goods specified in Schedule 1, and whose turnover in a year does not ordinarily
exceed rupees fifteen lacs may opt, in the prescribed form within one month of
the commencement of the year, for payment in lieu of tax payable by him under
clause (1) of section 8 a lumpsum at such rate, in such manner and subject to
such restrictions and conditions as may be prescribed.
(b) If
a registered dealer during the year for which an option has been given by him
contravenes any of the restrictions and conditions prescribed under clause (a)
of this section, the option given by him shall stand revoked.
(c) A
registered dealer who opts for composition of tax under clause (1) of this
section shall not be eligible to any input tax rebate in respect of the goods
sold during the year in relation to which such option is exercised by the
dealer.
(3) The
provisions of sections 19,21,41 and 42 shall not apply to a registered dealer
to whom permission to pay a lumpsum by way of composition has been granted
under sub‑section (1) in relation to the period for and the goods in
respect of which such composition has been granted and to such dealer who has
opted for composition of tax under such‑section (2) for the period for
which such option has been exercised.
No dealer shall collect any amount, by way of tax,
from a person who sells agricultural or horticultural produce grown by himself
or grown on any land in which he has an interest, whether as owner,
usufructuary mortgagee, tenant or otherwise, when such produce is sold in the
form in which it was produced, without being subjected to any physical,
chemical or other process for being made fit for consumption save mere
dehusking, cleaning, grading or sorting.
12. Rate
of tax on container or packing material
Notwithstanding anything contained in section 8 or
section 9, where any goods packed in any container or packing material are sold
or purchased, the container or packing material in which such goods are so
packed shall be deemed to have been sold or purchased along with such goods and
the tax under section 8 or section 9 shall be levied on the sale or purchase of
such container or packing material at the rate of tax, if any, applicable to
the sale, or as the case may be, the purchase of the goods themselves:
PROVIDED that no tax under section 8 or section 9
shall be levied where the container or packing material is sold or purchased
along with the goods declared tax‑free under section 15.
(1) Subject
to the provisions of sub‑section (5) and such restrictions and conditions
as may be prescribed, a rebate of input tax as provided in this section shall
be claimed by or be allowed to a registered dealer in the circumstances
specified below,-
(a) when a
registered dealer purchases any goods specified in Schedule IL within the State
of Chhattisgarh from another such dealer for sale within the State of
Chhattisgarh or in the course of inter‑State trade or commerce or in the
course of export out of the territory of India, after payment to him of the tax
under clause (i) of section 8, he shall claim or be allowed in such manner and
within such period as may be prescribed, input tax rebate of the amount of such
tax.
(b) when
a registered dealer purchases any goods specified in Schedule IT other than
those specified in Schedule III within the State of Chhattisgarh from another
such dealer after payment to him of the tax under clause (i) of section 8, for
use or consumption of such goods including capital goods for/in the manufacture
or for/in mining of any goods specified in Schedule 11 for sale within the
State of Chhattisgarh or in the course of inter‑State trade or commerce
and any goods specified in Schedule I or Schedule 11 for sale in the course of
export out of the territory of India, he shall claim or be allowed, in such
manner and within such period as maybe prescribed, input tax rebate of the
amount of such tax.
(c) Where
a dealer makes an application for grant of a registration certificate under
clause (a) or clause (c) of sub‑section (2) of section 16 on or after the
commencement of the Act, he shall in respect of,-
(1) goods
specified in Schedule II purchased on or after such commencement by him within
the State of Chhattisgarh from another such dealer after payment to him of tax
under clause (i) of section 8 for the purpose specified in clause (a); or
(2) goods
specified in Schedule H other than those specified in Schedule 111, purchased
on or after such commencement by him within the State of Chhattisgarh after
payment to him of tax under clause (i) of section 8 for the purpose specified
in clause (b), and held in stock by him on the date of validity of the
registration certificate issued to him under clause (a) of sub‑section
(2) of section 16, claim or be allowed,-
(i)
in respect of goods referred to in clause (a), an input tax rebate under the
said clause, the amount of such tax,
(ii) in
respect of goods referred to in clause (b), an input tax rebate under the said
clause of the amount of such tax, in such manner and within such period as may
be prescribed,
(2)
(a) Notwithstanding
anything contained in sub‑section (1), where a registered dealer
purchases any goods specified in Schedule 11 in the circumstances stated in
clauses (a) and (b) of the said sub‑section and dispatches such goods or
the goods manufactured by him, to a commission agent registered under the Act
for sale, the input tax rebate in respect of such goods purchased for the
purpose of sale within the State of Chhattisgarh shall be claimed by or be
allowed to the registered dealer who receives the goods for sale on commission.
(b) No
input tax rebate shall be claimed by or be allowed to the dealer (principal)
who dispatches such goods for the said purpose.
(3) The
input tax rebate by a registered dealer under sub‑section (1) or sub‑section
(2) shall be adjusted in such manner as may be prescribed towards the tax
payable by him under this Act or under Central Sales Tax Act, 1956 (No. 74 of
1956) and the balance, if any, shall be carried over for adjustment towards tax
payable in the subsequent year.
(4) The
amount of input tax rebate, to which a registered dealer is entitled in respect
of purchase of goods made by him for sale in the course of export out of the
territory of India or for sale to a registered dealer in Special Economic Zone
as per the provisions of clause (iv) of sub‑section (1) of section 38,
which is not adjustable towards any tax payable by him in accordance with the
provisions of sub‑section (3), shall be granted to him by way of refund.
(5)
(a) (i) Where a registered dealer having purchased any goods referred
to in clause (a) of sub‑section (1), from another such dealer for the
purpose of sale has claimed input tax rebate in respect of such goods under clause
(a) or sub‑clause (i) of clause (c) of the said sub‑section and
adjusted such rebate towards the tax payable by him according to his return or
returns, such dealer shall, in the event of disposal of such goods otherwise
than by way of sale within the State of Chhattisgarh or in the course of inter‑State
trade or commerce or in the course of export out of the territory of India, be
liable to pay the amount of tax towards which input tax rebate in respect of
the aforesaid goods was adjusted by him.
(ii) Where
a registered dealer having purchased any goods referred to in clause (b) or sub‑clause
(ii) of clause (c) of sub‑section (1) from another such dealer for the
purpose of use or consumption of such goods for/in the manufacture or mining of
any goods specified in Schedule 11 has claimed input tax rebate in respect of
such goods under clause (b) or clause (c) of the said sub‑section, and
adjusted such rebate towards the tax payable by him according to his return or
returns, such dealer shall, in the event of the disposal of goods manufactured
or mined, in a manner otherwise than by way of sale in the State of
Chhattisgarh or in the course of inter‑State trade or commerce or in the
course of export out of the territory of India, be liable to pay the amount of
tax towards which the aforesaid input tax rebate relating to such goods was
adjusted by him.
(iii) Where
the registration certificate of a registered dealer who having purchased any
goods referred to in clause (a) or clause (b) of sub‑section (1) and having
claimed input tax rebate in respect of the said goods under the said clauses,
is cancelled under sub‑section (10) of section 16, such dealer shall pay
the amount claimed by way of input tax rebate under the said clauses in respect
of the goods held in stock by him on the date the order of cancellation of the
registration certificate takes effect.
(b) Where
the amount of tax or the amount of input tax rebate which a registered dealer
is liable to pay under clause (a) is not adjustable towards any input tax
rebate to his credit, such dealer shall be liable to pay on the amount of tax
so payable interest at the rate of one percent per month for the period
commencing from the date of disposal of the goods in the manner stated in sub‑clause
(i) or sub‑clause (ii) of clause (a) to the date of its payment.
(6) No
input tax rebate under sub‑section (1) shall be claimed or be allowed to
a registered dealer,-
(i) in
respect of any goods specified in Schedule 11 purchased by him from another
such dealer for sale but given away by him by way of free sample or gift or
given to or received by him by way of replacement;
(ii) in
respect of goods specified in Schedule 11 for use or consumption for
manufacture or mining of goods but the goods manufactured or mined are given
away by him by way of free sample or gift or given to or received by him by way
of replacement;
(iii) in
respect of goods purchased by a dealer who opts for the composition of tax
under the provisions of section 10.
(7)
(a) The State Government,
if it deems fit, may, by notification specify any goods mentioned in Part III
of Schedule 11 for the purpose of claiming or allowing input tax rebate under
this section, when such goods are purchased by a registered dealer from another
such dealer within the State of Chhattisgarh,-
(i) after
payment to him of tax under clause (ii) of section 8, or
(ii) which
are tax paid goods at the hands of the selling registered dealer, for use or
consumption of such goods for/in the manufacture or for/in mining of any goods
specified in Schedule 11 for sale within the State of Chhattisgarh or in the
course of inter‑State trade or commerce or in the course of export out of
the territory of India and thereupon the input tax rebate in respect of such
goods shall be claimed or be allowed in such manner, to such extent, within
such period and subject to such restrictions and conditions as may be specified
in the notification.
(b) The
provisions of sub‑clause (ii) of clause (c) of sub‑section (1) and
sub‑sections (2) to (5) shall apply to input tax rebate that may be
claimed or allowed in respect of goods referred in clause (a).
The burden of proving that any sale or purchase
effected by a dealer is not liable to tax under section 8 or section 9, as the
case may be, or that he is eligible for an input tax rebate under section 13
shall be on the dealer.
No tax shall be payable on the sale or purchase of
goods specified in Schedule‑I, subject to the conditions and exceptions,
if any, set out in the corresponding entry in the third column thereof.
(1) Every
dealer whose turnover during the twelve months immediately preceding the
commencement of this Act exceeds the limits specified in sub‑section (1)
of section 4 shall get himself registered in the prescribed manner within
thirty days of the commencement of this Act.
(2)
(a) Every dealer other than
a dealer to whom sub‑section (1) applies shall get himself registered
within the prescribed period from the date on which his turnover in a year
first exceeds the limits specified in sub‑section (1) of section 4.
(b) Every
person who is required to obtain a registration certificate in pursuance of the
provisions of sub‑section (6) of section 17 shall get himself registered
within the period specified in the said sub‑section.
(c) Every
dealer being a transferee of a business within the meaning of sub‑section
(1) of section 30 shall get himself registered within thirty days from the date
of transfer of the business of which he is a transferee.
(3)
(a) Every dealer required
to get himself registered under sub‑section (1) or sub‑section (2),
shall make an application to the Commissioner in such form and manner as may be
prescribed, giving correct and complete particulars therein. Such application
shall be accompanied by an affidavit in support of the particulars given in the
application and also a satisfactory proof of payment of a registration fee of
five hundred rupees in that behalf in the prescribed manner to the
Commissioner.
(b) A
dealer or person who though not liable to pay tax under section 4 desires to
obtain a registration certificate voluntarily, may make an application to the
Commissioner in such form and manner as may be prescribed giving correct and
complete particulars therein. Such application shall be accompanied by an
affidavit in support of the particulars given in the application and also a
satisfactory proof of payment of registration fee of five hundred rupees, in
that behalf. Where a dealer or person undertaking works contract makes the
application a copy of award of the contracts shall also accompany the
application:
PROVIDED that no registration fee shall be payable
under clause (a) where the application is made by a person holding a
provisional registration certificate under section 17.
(4)
(a) On the day the
application for grant of a registration certificate as required by sub‑section
(1) or section (2) is received, the said authority shall grant the applicant a
temporary registration certificate in the prescribed form.
(b) After
issue of the temporary registration certificate on application referred to in
clause (a), The 'Commissioner shall require the applicant to produce before him
evidence and document in respect of the particulars given in the application as
also the accounts relating to the business for verification. On production of
the evidence, documents and accounts the Commissioner shall verify the
particulars given in the application. On being satisfied about the correctness
of the particulars, the Commissioner shall issue to the applicant a permanent
registration certificate in the prescribed form not later than thirty days of
the date of receipt of the application for grant of a registration certificate.
(c) If the
Commissioner is satisfied that the particulars given by the applicant in his
application are incorrect or that the applicant has misrepresented certain facts,
he shall, after giving the applicant an opportunity of being heard and
recording the reasons in writing reject the application and cancel the
temporary registration certificate issued to the applicant under clause (a)
from the date of its issue, not later than thirty days of the date of receipt
of the application.
(5) The
registration certificate granted under sub‑section (4) shall take effect
from-
(a) in
a case where a dealer required to get himself registered under clause (a) or
clause (b) of sub‑section (2) within the period prescribed under clause
(a) or specified in clause (b) of the said sub‑section, the date on which
his turnover in a year first exceeds the limits specified in sub‑section
(1) of section 4;
(b) in
a case where a dealer required to get himself registered under sub‑section
(2) has applied for registration after the expiry of the prescribed or
specified period, as the case may be, the date on which he applies for
registration;
(c) in
a case where a dealer required to apply for registration under clause (c) of
sub‑section (2) has applied for registration within thirty days of the
transfer of business, the date of transfer of the business;
(d) in
a case where a dealer required to get himself registered under clause (c) of
sub‑section (2), has applied for registration after the expiry of thirty
days of the transfer of business, the date on which he applies for
registration;
(e) where
a dealer has applied for registration voluntarily under sub‑clause (b) of
sub‑section (3), the date of such application.
(6) Without
prejudice to the provisions of sub‑section (6) of section 21 when a
dealer has without reasonable cause, failed to get himself registered within
the prescribed time as required by sub‑section (1) or sub‑section
(2), the Commissioner may, after giving such dealer a reasonable opportunity of
being heard, direct him to pay by way of penalty in addition to the fee
payable, a sum not exceeding rupees five hundred.
(7) Every
dealer who at the commencement of this Act holds a registration certificate
under the provisions of the Act repealed by this Act shall, on such
commencement, be deemed, for all purposes of this Act, to be a dealer
registered and holding a registration certificate under this section.
(8) If
any registered dealer or other dealer who is required to furnish returns under
sub‑section (1) of section 19-
(a) sells
or otherwise disposes off his business or any part or place of his business or
effects or comes to know of any other change in the ownership of the business,
or
(b) discontinues
his business or changes his place of business or opens a new place of business,
or
(c) changes
the name or nature of his business, he or if he dies, his legal representative
shall within the prescribed time, inform the prescribed authority accordingly.
(9) (a) The Commissioner shall-
(i) on
an application made by a registered dealer for amendment of his registration
certificate in pursuance of the provisions of sub‑section (8) or
otherwise, amend the registration certificate of the dealer or reject the
application within 30 days of the date of receipt of such application, after
making such enquiry as he deems fit; and
(ii) on
being satisfied that the registration certificate issued to a dealer requires
amendment with regard to certain particulars specified therein, amend the
registration certificate after giving the dealer an opportunity of being heard.
(b) When
the registration certificate is amended under sub‑clause (i) of clause
(a) in pursuance of any of the events specified in sub‑section (8), such
amendment shall take effect from the date such event has taken place and in all
other cases falling under the said sub‑clause the amendment shall take
effect from the date of application. An amendment made under sub‑clause
(ii) of clause (a) shall take effect from the date of order for making such
amendment.
(10) When-
(a) a
registered dealer discontinues or transfers his business; or
(b) the
liability of a registered dealer to pay tax ceases; or
(c) a
registered dealer has been granted a registration certificate by mistake; or
(d) a
registered dealer is in arrears of tax or penalty or any other sum due under
this Act or under the Act repealed by this Act; or
(e) the
Commissioner for reasons to be recorded in writing, is of the opinion that the
registration certificate should be cancelled for any other reason, the
Commissioner may either on his own motion or on the application of the dealer
in this behalf cancel the registration certificate but notwithstanding such
cancellation the dealer shall be liable to pay tax for the period during which
his registration certificate remained in force:
PROVIDED that where the Commissioner proposes to
cancel the registration certificate under this sub‑section, he shall give
the dealer an opportunity of being heard.
(11) Any
dealer,-
(i) whose
application for registration is rejected under clause (c) of sub‑section
(4); or
(ii) whose
registration certificate is cancelled under clause (d) or clause (e) of sub‑section
(10);
shall, for the purpose of sub‑section (6) of
section 21, be deemed to be a dealer, who has failed to apply for registration,
but shall not be liable to pay any penalty under the said sub‑section.
17. Provisional
registration of intending manufacturers
(1) Any
person intending to establish a business in the State for the purpose of
manufacturing goods for sale of value exceeding rupees one lac in a year and
who is registered with the Industries Department of the State Government for
establishing a small scale industrial unit in the State or who is issued a
license wherever necessary or has sent a memorandum of information to the
Central Government to establish a new industrial undertaking in the State under
the provision of the Industries (Development and Regulation) Act, 1951 (No. 65
of 1951) may, notwithstanding that he is not liable for registration under
section 16 make an application to the Commissioner in such form and manner as
may be prescribed, accompanied by a satisfactory proof of payment of
registration fee of rupees five hundred in that behalf for grant of a
provisional registration certificate under this Act.
(2) On
the day the application is received the said authority shall grant the applicant
a l5rovisional registration certificate in the prescribed form.
(3) The
provisional registration certificate granted under sub‑section (2) shall
take effect from the date on which the person had applied for registration and
notwithstanding the provisions of section 4 every person who has been granted a
provisional registration certificate under this section shall, during the
period from such date till such certificate remains in force, be liable to pay
tax under this Act.
(4) A
provisional registration certificate granted under this section shall be in
force for such period as may be specified therein and the provisions of sub‑sections
(9) and (11) of section 16, shall, so far as may be, apply in respect thereto:
PROVIDED that the Commissioner on an application made
by the holder of such certificate before the expiry of the period of validity
mentioned in the certificate, may for reasons to be recorded in writing, extend
the period specified in the provisional registration certificate by a further period
not exceeding six months on each occasion.
(5) Every
person who has been granted a provisional registration certificate under this
section shall for the purpose of this Act be deemed to be a registered dealer.
(6) Where
a person who has been granted a provisional registration certificate under this
section starts manufacturing and selling of goods during the period the
provisional registration certificate is in force, he shall get himself
registered under section 16, before the date on which the provisional
registration certificate is due to expire or within thirty days of the date on
which he becomes liable to pay tax under section 4, and on the grant of the
registration certificate under section 16, the provisional registration
certificate shall cease to be in force as from such date.
(7) The
provisions of this section shall also apply to the Central Government or the
State Government or public sector undertaking intending to establish any new
industrial undertaking in the State.
Explanation: In this section the expression
'Industrial Undertaking' shall have the meaning assigned to it in clause (d) of
section 3 of the Industries (Development and Regulation) Act, 1951 (No. 65 of
1951).
18. Registration
of persons liable for tax deduction at source
(1) Every
person, liable for deduction of tax at source under section 27, shall obtain a
certificate of registration from the Commissioner in such manner and form as
may be prescribed.
(2) Every
person required to obtain a certificate of registration under sub‑section
(1), shall, within 30 days of his becoming liable to pay tax under this Act,
apply for the certificate of registration to the Commissioner, in the
prescribed form and that authority shall, after such inquiry as it considers
necessary, within 30 days of the receipt of application, if the application is
in order, grant certificate of registration.
(3) Where
a person liable for registration has failed to apply for such certificate,
within the time specified in sub‑section (2), the Commissioner may, after
giving him a reasonable opportunity of being heard, impose penalty not
exceeding one hundred rupees for each day of delay subject to a maximum of five
thousand rupees.
(4) Where
a person liable for registration has given false information in any application
submitted under this section, the Commissioner may, after giving him a
reasonable opportunity of being heard, impose a penalty not exceeding five
hundred rupees.
(1)
(a) (i) Every such dealer as may be required so to do by the Commissioner by notice served in the
prescribed manner;
(ii) every
registered dealer; and
(iii) every
dealer whose registration certificate has been cancelled under clause (d) or
clause (e) of sub‑section (10) of section 16, shall furnish return in
such form, in such manner, for such period, by such dates and to such authority
as may be prescribed:
PROVIDED that the Commissioner may, subject to such
terms and conditions as may be prescribed, exempt any such dealer from
furnishing such returns and statement or permit any such dealer to furnish the
return for such different period, in such other form and to such other
authority, as he may direct.
(b) Every
dealer required to furnish returns, under clause (a), shall furnish a statement
in such forms and manner for such period, by such date and to such authority as
may be prescribed.
(c) Every
dealer required to furnish audit report under sub‑section (2) of section
41 shall send such report of audit along with the statement referred to in
clause (b).
(2) If
any dealer discovers any omission, error or wrong statement in any return
furnished by him under clause (a) of sub‑section (1) he may furnish a revised
return in the prescribed manner and within the prescribed time.
(3) Every
dealer required to file return under sub‑section (1) shall pay the full
amount of tax payable according to the return as required by sub‑section
(2) of section 25 or the difference of the amount of tax payable according to
the revised return as required by sub‑section (3) of the said section and
the full amount of interest, if any, payable under clause (a) or clause (b) of
sub‑section (4) and shall furnish the proof of such payment along with
the return or the revised return, as the case may be.
(4) (a) If
a dealer required to furnish return under sub‑section (1),-
(i) fails
to pay the amount of tax payable according to a return for any period in the
manner prescribed under sub‑section (2) of section 25; or
(ii) furnishes
a revised return under sub‑section (2) showing a higher amount of tax to
be due than was shown by him in the original return; or
(iii) fails
to furnish return, such dealer shall be liable to pay interest in respect of,-
(1) the
tax payable by him according to the return; or
(2) the
difference of the amount of tax payable according to the revised return; or
(3) the
tax payable for the period for which he has failed to furnish return, at the
rate of 1.25 per cent per month from the date the tax so payable had become due
to the date of its payment or to the date of order of assessment, whichever is
earlier.
Explanation: For the purpose of this clause,-
(1) where
the period of default covers a period less than a month the interest payable in
respect of such period shall be computed proportionately.
(2) 'month'
shall mean thirty days.
(b) If
a registered dealer having furnished a return under sub‑section (1) or a
revised return under sub‑section (2) for any period and paid the tax
payable according to such return or revised return after the time prescribed
heretofore, fails to pay interest along with such return or revised return in
accordance with the provisions of clause (a), the Commissioner shall levy the
interest liable to be paid by the dealer and after giving the dealer a
reasonable opportunity of being heard, may direct him to pay in addition to the
tax payable or paid and the interest payable by him, by way of penalty a sum
equal to two per cent per month of the amount of interest from the date such
interest had become due to the date of its payment or to the date of order of
assessment, whichever is earlier.
(c) If
a dealer fails without sufficient cause to comply with the requirement of
notice issued under sub‑section (1), the Commissioner may after giving
the dealer a reasonable opportunity of being heard, direct him to pay, in
addition to any tax payable or paid by him, by way of penalty a sum of one
hundred rupees per day of default subject to a maximum of rupees five thousand.
(d) Where,-
(i) no
tax is payable by a registered dealer committing a default under sub‑clause
(iii) of clause (a), or
(ii) a
registered dealer having paid the tax payable according to a return in time fails
to furnish the return in time; the Commissioner may after giving such dealer a
reasonable opportunity of being heard direct him to pay by way of penalty a sum
of rupees fifty per day of default subject to a maximum of rupees one thousand.
20. Returns
to be furnished by a person liable for tax deduction at source
(1) Every
person registered under section 18 shall furnish a return in such form, in such
manner, for such period by such dates and to such authority as may be
prescribed.
(2) Every
such return shall be accompanied by a treasury challan in proof of payment of
full amount of tax due according to the return. A return without such proof of
payment shall not be deemed to have been duly filed.
(3) Where
a person has without reasonable cause failed to file such a return within the
prescribed time, the Commissioner may, after giving him a reasonable
opportunity of being heard, impose upon him a penalty not exceeding one hundred
rupees for each day of delay.
(4) The
State Government may, subject to such conditions as may be specified, exempt
any person or class of persons from furnishing returns.
(1) The
assessment of every registered dealer shall be made separately for every year:
PROVIDED that-
(a) the
Commissioner may, subject to such conditions and restrictions as may be
prescribed, assess the tax due from any dealer for any part of a year,
(b) a
registered dealer who claims a refund of input tax rebate under the provisions
of sub‑section (4) of section 13,-
(i) in
his return for any quarter of a year and makes an application for that purpose,
along with such return or before the date on which the return for the
subsequent quarter becomes due, or
(ii) in
his returns for a year and makes an application for that purpose before the
date on which the return for the first quarter of the subsequent year becomes
due, the assessment of such dealer for that quarter or year, as the case may
be, shall be made in accordance with the provisions of sub‑section (4)
within a period of three months from the date of receipt of the application.
(2) Where
a registered dealer other than the registered dealer referred to in the proviso
to sub‑section (1) has furnished,-
(i) all
the returns for a year and/ or
(ii) revised
return for any quarter or quarters of such year, in the prescribed manner and
within the prescribed time or before the date on which the return for the first
quarter of the subsequent year becomes due,
(iii) has
paid the tax payable according to such returns or revised returns as also
interest payable, if any, and
(iv) has
furnished the statement under clause (b) of sub‑section (1) of section 19, within the prescribed time the
returns furnished or revised returns furnished by such dealer for that
year shall be accepted and his assessment shall be deemed to have been made for
the purpose of sub‑section (1):
PROVIDED that the assessment under this sub‑section
of every such registered dealer who is required to furnish audit report under
sub‑section (2) of section 41 shall be deemed to have been made if such
dealer has furnished the audit report along with the statement referred to in
sub‑clause (iv).
(3) Notwithstanding
the provisions of sub‑section (2), the Commissioner shall select for re‑assessment
a number of such dealers as he deems fit whose assessment for a year is deemed
to have been made under sub‑section (1) in accordance with the provisions
of sub‑section (2) and such selection shall be made during the year
immediately following the said year.
(4)
(a) The Commissioner shall
serve on a registered dealer referred to in the proviso to sub‑section
(1) or in sub‑section (3) or a registered dealer who is not eligible for
assessment under sub‑section (2) with a notice in the prescribed form
appointing a place and day and directing him,-
(i) to appear in person or by an agent
entitled to appear in accordance with the provisions of section 24; or
(ii) to
produce evidence or have it produced in support of the returns; or
(iii)
to produce or cause to
be produced accounts, registers, cash memoranda or other documents relating to
his business;
(b) The
Commissioner, after hearing the registered dealer or his agent and examining
the evidence produced in compliance with the requirements of sub‑clause
(ii) or sub‑clause (iii) of clause (a) and such further evidence as he
may require, shall assess or re‑assess him to tax.
(5) If a
registered dealer referred to in clause (a) of sub‑section (4),-
(a) has
not furnished returns and statement in respect of any period by the prescribed
date; or
(b) has
knowingly furnished incomplete or incorrect returns or statement for any
period; or
(c) having
furnished such returns has failed to comply with any of the terms of a notice
issued under clause (a) of sub‑section (4); or
(d) (i) has not maintained any accounts, or
(ii) the
accounts maintained by him are not in accordance with the provisions of sub‑section
(1) of section 41, or
(iii) has
not regularly employed any method of accounting, or
(iv) the
method employed is such that in the opinion of the Commissioner assessment
cannot properly be made on the basis thereof, the Commissioner, shall, after
issue of a notice in the prescribed form and in the prescribed manner, assess
the dealer to the best of his judgement.
(6)
(a) If upon any information
which has come into his possession, the Commissioner is satisfied that any
dealer, being liable to pay tax in respect of any period has failed to apply
for registration, the Commissioner shall within one calendar year from the date
of completion of the proceedings under sub‑section (1) of section 5
proceed, in such manner as may be prescribed, to assess such dealer and assess
him to tax to the best of his judgement in respect of the whole of such period
and shall impose upon him, by way of penalty, a sum two times of the amount of
tax so assessed.
(b) In
respect of periods, subsequent to the period referred to in clause (a), during
which the dealer has failed to apply for registration, the amount of tax due
from him referred to in the said clause shall be assessed separately for each
year.
(7)
(i) the assessment in
respect‑of a registered dealer referred to in clause (a) of sub‑section
(4) shall be made within a period of one calendar year from the end of the
period for which the assessment is to be made;
(ii) the
assessment in respect of a dealer referred to in clause (b) of sub‑section
(6) for any period shall be made within a period of one calendar year from the
end of such period; and
(iii) in respect
of a dealer, under clause (a) of sub‑section (6) shall be made within a
period of one calendar year from the commencement of proceedings under the said
sub‑section:
PROVIDED that-
(a) where
a fresh assessment has to be made to give effect to any finding or direction
contained in any order under sections 48, 49 and 55 or to any order of the
Civil Court, High Court or Supreme Court, such assessment shall be made within
a period of one calendar year from the date of the order containing such finding
or direction or the order of the Civil Court, High Court or Supreme Court, as
the case may be;
(b) where
an order of ex-parte assessment of a registered dealer referred to in clause
(a) of sub‑section (4) is set‑aside and case reopened under section
36 for making a fresh assessment, such fresh assessment shall be made within a
period of six calendar months from the date of setting aside the ex‑parte
order of assessment or within the period laid down in clause (i), whichever is
later; and
(c) nothing
contained in this sub‑section shall apply to proceedings initiated under
section 22 or any proceeding other than assessment or re‑assessment of
tax that may be instituted under any other provisions of this Act.
(8) Notwithstanding
anything contained in sub‑section (7), where assessment or reassessment
proceedings in respect of any dealer relating to any period cannot be completed
before the expiry of the period specified heretofore in the said sub‑section,
the State Government, may by notification, for reasons to be recorded in
writing, extend the period for the completion of such assessment proceedings in
respect of such dealers by such further period as may be specified in such
notification.
(9)
(a) where, a registered
dealer claims refund of tax or input tax rebate in his return for any quarter
or return or returns for any year and makes an application for his assessment
for that quarter or that year but his assessment is not completed within the
time specified in the proviso to sub‑section (1) the claim made in the
return or returns for that quarter or year shall stand accepted and such dealer
shall be entitled to the refund of the amount of the tax or input tax rebate.
(b) where,
the assessment for any year of a registered dealer,-
(i)
other than a registered
dealer referred to in the proviso to sub section (1), and
(ii)
a registered dealer who
has not furnished any return or returns for that year, is to be made under the
provisions of sub‑section (4) or sub‑section (5) is not made within
the time provided in sub‑section (7) or within the time extended under
sub‑section (8), then,-
(a) the
returns furnished by the registered dealer in (i) above shall stand accepted
and he shall be deemed to have been assessed for the purpose of the Act.
(b) the
assessment of the registered dealer in (ii) above shall become time‑barred.
22. Assessment/reassessment
of tax in certain circumstances
(1) Where
an assessment or re‑assessment of a dealer has been made under this Act
or the Act repealed by this Act and for any reason any sale or purchase of
goods liable to tax under this Act or the Act repealed by this Act during any
period,-
(a) has
been under‑assessed or has escaped assessment, or
(b) has
been assessed at a lower rate, or
(c) any
wrong deduction has been made while making the assessment, or
(d) a
rebate of input tax has incorrectly been allowed while making the assessment,
(e) is
rendered erroneous and prejudicial to the interest of revenue consequent to or
in the light of any judgment or order of any Court or Board, which has become
final, the Commissioner may, at any time within a period of three calendar
years from the date of order of assessment, proceed in such manner as may be
prescribed, to assess or re‑assess, as the case may be, the tax payable
by such dealer after making such enquiry as he considers necessary, and assess
or re‑assess to tax.
(2) The
Commissioner shall, where the omission leading to assessment or reassessment
made under sub‑section (1) is attributable to the dealer, impose upon him
a penalty not exceeding twice the amount of tax so assessed. or re‑assessed,
but shall not be less than the amount of tax assessed.
(3) The
assessment or re‑assessment under sub‑section (1) shall be made
within a period of two calendar years from the date of commencement of the
proceedings under the said sub‑section.
23. Exclusion
of time in assessment proceedings
In computing the period of limitation prescribed for
assessment or reassessment, as the case may be, under section 21 or section 22,
the time during which any assessment or reassessment proceedings remained
stayed under the order of any civil or other competent court, or under the
special or general order of the Commissioner issued under section 47, shall be
excluded.
24. Appearance
before taxing authorities
(1) Any
dealer who is entitled or required to attend or appear before any officer
appointed under section 3 in connection with any proceedings under this Act,
otherwise than when required under section 45 to attend personally for
examination on oath or affirmation, may authorize in writing to attend or
appear on his behalf, a person being a relative of or a person regularly
employed by the dealer, or a legal practitioner or a chartered accountant or a
tax practitioner.
(2) For
the purpose of sub‑section (1), any person who
(a) before
coming into force of this Act, had been enrolled as a sales tax practitioner/
tax practitioner, or
(b) holds
a degree in law or commerce or the degree of bachelor of arts with economics as
one of his subjects conferred by any Indian university incorporated by any law
for the time being in force or by any other university, as the State Government
may, from time to time by notification, specify; or
(c) does
not possess any of the qualifications referred to in sub‑clause (b) but
has held a post, in the Sales /Commercial Tax Department, not below the rank of
an Assistant Sales Tax officer / Assistant Commercial Tax Officer for at least
ten years and is granted a certificate by the Commissioner having regard to his
record of service in the department as being a fit and proper person to appear
in any proceeding under this Act,
shall be entitled to appear as a tax
practitioner.
(3) Every
person referred to in clause (b) or clause (c) of sub‑section (2), who is
eligible to appear as a tax practitioner in any proceedings under this Act
shall get himself enrolled on payment of such fee as may be prescribed.
(4) If
the Commissioner is satisfied that the application for enrollment is in order, he shall issue to the applicant an
enrollment certificate in the prescribed form. If the Commissioner,
after making such enquiry as he deems fit, and after giving the applicant a
reasonable opportunity of being heard is not so satisfied, he shall, for
reasons to be recorded in writing, reject the application.
(5) Notwithstanding
anything contained in sub‑sections (1) and (2), no person who has held
any post in the Commercial/ Sales Tax Department not below the rank of a
Commercial/ Sales Tax Inspector shall be entitled to represent any dealer in
any proceeding under this Act:-
(i) if
he has at any time, passed any order in such proceeding, while he was holding
any post in the department;
(ii) if
the place of business of the dealer whom he desires to represent is in the
district or circle within the territorial jurisdiction of which the head
quarter of the office of the Commercial Tax Department in which he had held
such post was located, unless a period of two years has elapsed since he ceased
to hold that post:
PROVIDED that nothing in clause (ii) shall apply to
such person if the representation is to be made before an officer holding a
rank higher than the rank last held by such person.
(6) No
person who has been dismissed from Government service shall be qualified to
represent any dealer under sub‑section (1).
(7) If
any tax practitioner is found guilty of misconduct by the Commissioner in
connection with any proceeding under this Act or the Central Sales Tax Act,
1956 (No. 74 of 1956) or the Act repealed by this Act, the Commissioner may
pass any order for awarding him punishment including disqualification from
appearing as a tax practitioner in any proceeding under the aforesaid Acts, as
he deems fit:
PROVIDED that no such order shall be passed unless he
is given a reasonable opportunity of being heard.
(8) Any
tax practitioner whose application for enrollment is rejected under subsection
(4) or who is disqualified under sub‑section (7) may within sixty days of
the direction relating thereto, appeal to the Board.
(9) If
any advocate or chartered accountant is found guilt~ of misconduct in
connection with any proceeding under this Act or the Act repealed by this Act,
the Commissioner shall refer the matter to the authority empowered to take
disciplinary action against the persons of these professions for taking
appropriate action.
25. Payment
and recovery of tax, interest, penalty and other dues
(1) The
tax payable for each year shall be paid in the manner hereinafter provided at
such intervals as may be prescribed.
(2) Before
any registered dealer furnishes any return as required by sub‑section (1)
of section 19, he shall pay in the prescribed manner and time, the full amount
of tax payable according to such return and the amount of interest under sub‑section
(4) of section 19, if any payable by him.
(3) If
the statement to be furnished under clause (b) of sub‑section (1) of
section 19 or a revised return furnished by a registered dealer in accordance
with the provisions of sub‑section (2) of the said section shows a higher
amount of tax to be due than was shown in the original return or returns, he
shall pay the difference and the interest payable, if any, under sub‑section
(4) of section 19 in such manner and time as may be prescribed.
(4) Notwithstanding
anything contained in sub‑section (2) or sub‑section (3), where the
registered dealer is the Central Government or a State Government or any of their
departments, the Commissioner may, subject to such terms and conditions as may
be prescribed, permit such dealer to pay the amount of tax by book adjustment.
(5)
(i) The amount of tax-
(a) due
where the returns were furnished without full payment of tax, or
(b) assessed
or re‑assessed under sub‑sections (4) and (5) of section 21 less
the sum, if any, already paid by the dealer or person in respect of the said
year together with interest, if any, required to be paid and the penalty if
any, directed to be paid under clause (c) of sub‑section (4) of section
19, or
(c) (i)
assessed under sub‑section (6) of section 21 or section 22 together with
the interest and/ or penalty, if any, directed to be paid there under, and
(ii) the amount of penalty, if any, imposed or
directed to be paid under any provisions of this Act not covered under sub‑clauses
(b) and (c), shall be paid by the dealer or person in the prescribed manner by
such date as may be specified in a notice in the prescribed form to be issued
by the Commissioner for this purpose and the date to be so specified shall
ordinarily be not less than thirty days from the date of service of such
notice.
(6) Where
on an admission of a first appeal or a second appeal, the appellate authority
stays the recovery of any amount of tax assessed or penalty imposed and on a
decision in such appeal by it the amount of tax or penalty so stayed has been
maintained in whole or in part by it, the dealer shall be liable to pay
interest under sub‑section (4) of section 19 on such amount at the rate
of 1.25 per cent per month for the period from the date on which the recovery
of such amount was stayed by the appellate authority to the date of its payment
after the decision in appeal.
(7) If,
for any. reason, a dealer or person, is unable to pay the tax assessed,
interest payable or levied or the penalty imposed on him under this Act or the
tax payable by him in advance of assessment within the time specified therefore
in the notice of demand, he may apply to the Commissioner in writing to grant
him further time for payment of such amount or to permit him to pay such amount
in installments. Subject to such conditions and restrictions as may be
prescribed, the Commissioner may grant further time to such dealer or person or
allow him to pay such amount in installments on such conditions as he may deem
fit to impose. Where any extension of time or permission to pay by installments
is granted, the dealer or person shall be liable to pay interest on such amount
from the last date on which the amount was due to be paid in accordance with
such notice of demand. The interest shall be paid at fifteen per cent per annum
for the period commencing from such last date.
(8) Where
a dealer or person does not pay the tax assessed or the interest levied or the
penalty imposed on him or any other amount due from him under this Act within
the time specified therefore in the notice of demand and the dealer or person,
has not obtained any order under sub‑section (7) or has failed to pay the
amount in accordance with the order passed by the Commissioner under sub‑section
(7), the Commissioner shall, after giving the dealer or person a reasonable
opportunity of being heard, direct that such dealer or person shall, in
addition to the amount due, pay by way of penalty a sum equal to 1.25 per cent
of such amount of tax, penalty or any other amount due, for every month, for
the period for which payment has been delayed by him after the last date on
which such amount was due to be paid.
(9)
(a) Where the State
Government after such enquiry as it may deem fit, is of the opinion that
genuine hardship is being caused to a dealer or person due to any proceedings
initiated for recovery of any amount outstanding against him, the State
Government may, subject to such restrictions and conditions as may be
prescribed, grant to the dealer or person additional time to pay such amount or
may grant facility to pay such amount in installments and pending the
completion of such enquiry, the State Government may stay the recovery of the
dues. In respect of every such facility the dealer or person shall be liable to
pay interest at the rate specified in sub‑section (7):
PROVIDED that no such facility shall be granted to the
dealer or person unless he has in the first instance applied in this behalf to
the Commissioner under sub section (7).
If the dealer or person does not comply with any order
passed by the State Government, the Commissioner shall impose on him penalty
under sub section (8).
(10) Where
the Commissioner is of the opinion that interest payable by a dealer to whom
any facility has been given under sub‑section (7) or sub‑section
(9) has caused him hardship, the Commissioner may remit such portion of the
interest payable on the dues or on the penalty imposed in accordance with the
order of assessment or the order imposing penalty, as is in excess of the tax
or the penalty paid or payable:
PROVIDED that the Commissioner shall not remit the
interest unless the dealer has paid in full the amount of tax and/or penalty
required to be paid by him.
(11)
(a) If any amount of tax,
interest, penalty, or any other amount due under this Act or the Acts repealed
by section 52 of Act No. 20 of 1959 or the Act repealed by section 81 of Act
No. 5 of 1995 or the Act repealed by this Act (hereinafter referred to as the
repealed Act) remains unpaid on the expiry of the period prescribed for the
payment thereof by or under this Act or the repealed Act or on the expiry of
the period specified in any notice of demand or order issued or made under this
Act or the repealed Act or the rules made thereunder, for the payment thereof,
the dealer or person liable to pay such amount shall be deemed to be in default
as to the whole of the amount then outstanding;
(b) When
a dealer or, person is in default or is deemed to be in default under clause
(a), the amount outstanding shall be recoverable as an arrear of land revenue
according to the provisions of Chhattisgarh Land Revenue Code, 1959 (No. 20 of
1959) and for the purpose of effecting the recovery of such amount-
(i) the
Commissioner of Sales Tax shall have and exercise all the powers and perform
all the duties of the Commissioner under the Chhattisgarh Land Revenue Code,
1959 (No.20 of 1959);
(ii) an
Additional Commissioner of Sales Tax shall have and exercise all the powers and
perform all the duties of the Additional Commissioner under the said code;
(iii) a
Deputy Commissioner of Sales Tax shall have and exercise all the powers and
perform all the duties of the Collector under the said Code;
(iv) an
Assistant Commissioner of Sales Tax shall have and exercise all the powers and
perform all the duties of the Assistant or a Deputy Collector under the said
Code;
(v) a
Sales Tax Officer and Assistant Sales Tax Officer shall have and exercise all
the powers and perform all the duties of the Tahsildar under the said Code.
(c) Every
notice issued or order passed in exercise of the powers conferred by clause
(b), shall for the purpose of sections 48, 49, 55, 56 and 66 of this Act be
deemed to be a notice issued or an order passed under this Act.
(12) Where
in pursuance of sub‑section (11), any proceedings for the recovery as an
arrear of land revenue of any tax, penalty, interest or part thereof or any
other amount remaining unpaid, have been commenced and the amount of tax,
penalty, interest or any other amount is subsequently modified, enhanced or
reduced in consequence of any assessment made or order passed in appeal under
section 48 or revision under section 49 or rectification of mistake under
section 56, the Commissioner shall, in such manner and within such period as
may be prescribed, inform accordingly the dealer or person and the authority by
whom or under whose order the recovery is to be made and thereupon such
proceedings may be continued as if the amount of tax, penalty, interest or any
other amount as modified, enhanced or reduced, had been substituted for the
tax, penalty, interest or any other amount which was to be recovered under sub‑section
(11).
26. Payment
of tax in advance of assessment on failure to furnish returns
(1) Where
any registered dealer fails to furnish any return for any period as required by
sub‑section (1) of section 19 and fails to pay the tax payable for such
period,-
(a) the
Commissioner may, if the tax payable by such dealer in a year does not
ordinarily exceed ten thousand rupees; and
(b) the
Commissioner shall, if the tax payable by such dealer in a year exceeds rupees
ten thousand, require such dealer to pay such tax, in the manner laid down in
the following sub‑sections, in advance of an assessment which may be made
under section 21.
(2) The
amount of tax payable in advance under sub‑section (1) shall be computed
by the Commissioner as under:-
(a) Where
a registered dealer has been assessed to tax for any previous year or part
thereof, the tax payable in advance shall be an amount which bears to the
amount of tax assessed in respect of the latest previous year or part thereof
the same proportion as the period for which the tax payable in advance bears to
the period for which the latest assessment was made,
(b) Where
a registered dealer has not been assessed to tax for any previous year or part
thereof but has furnished the return as required by sub section (1) of section
19 for any period, the tax payable in advance shall be an amount which bears to
the maximum amount of tax payable according to any such return the same
proportion as the period for which the tax payable in advance bears to the
period for which such maximum amount of tax was payable according to such
return.
(c) Where
a registered dealer has not been assessed to tax under this Act for any
previous year and no returns have been furnished by him for such year or where
a registered dealer has no previous year, the tax payable in advance shall be
such amount as the Commissioner may determine to the best of his judgement.
(3) After
the expiry of the date by which the return has become due, the Commissioner may
issue a notice in the prescribed form to a registered dealer who has failed to
furnish such return requiring him to pay in the prescribed manner and within
the prescribed time the tax payable in advance computed in accordance with sub‑section
(2).
(4) If any
registered dealer who is required under sub‑section (3) to pay the tax in
advance furnishes the return under sub‑section (1) of section 19 and pays
the amount of tax in accordance with the provisions of sub‑section (2) of
section 25 on or before the date specified in the notice issued under sub‑section
(3) or satisfies the Commissioner that the return had already been furnished by
him by the date by which it was due, the said notice shall stand cancelled.
(5) The
tax payable in advance or any part thereof left unpaid within the time
specified in the notice issued under sub‑section (3) shall be recoverable
as an arrear of land revenue for which purpose the provisions of sub‑sections
(11) and (12) of section 25 shall mutatis mutandis apply.
(6)
The tax paid under this section shall be adjusted towards the tax assessed or
re‑assessed under section 19.
27. Deduction
and payment of tax in certain cases
(1) Any
person responsible for making payment of any sum to any dealer as a
consideration for the sale or supply of any goods in pursuance of a contract
between such dealer and the Central Government or a State Government
(hereinafter referred to in this section as the 'Purchaser'), shall, before
crediting such sum to the account of the dealer or before payment thereof in
cash or by issue of a cheque or draft or by any other mode, deduct an amount
equal to the amount payable by the purchaser to the dealer by way of tax, where
the total amount of the bill exceeds rupees five thousand and shall pay it to
the State Government in such manner as may be prescribed.
(2) Notwithstanding
anything contained in any other provision of this Act, any person letting out a
works contract of value exceeding rupees three lacs to a contractor involving
sale of any goods in the course of execution thereof by the contractor shall before
making the payment of any amount towards the value of such contract to him,
deduct at the rate of two percent an amount towards the tax payable by the
contractor under this Act.
(3) On
deduction of the amount under sub‑section (1), or sub‑section (2),
the person making such deduction shall issue to the dealer or the contractor,
as the case may be, a certificate therefore in the prescribed form and shall
deposit such amount into the Government Treasury in such manner and within such
period as may be prescribed.
(4) Any
person making the payment under sub‑section (1) or sub‑section (2)
shall be deemed to have made the payment on the authority and on behalf of the
dealer or the contractor and the receipt for such payment shall constitute a
good and sufficient discharge of the liability of the purchaser to the dealer
or the contractor to the extent of the amount specified in the receipt.
(5) Where
any payment under sub‑section (1) or sub‑section (2) is made by a
purchaser or the person letting out the contract, on behalf of the dealer or
the contractor such payment shall constitute a good and sufficient discharge of
the liability of the dealer or the contractor to pay tax in respect of such
transaction and the amount so paid shall be adjusted by him in such manner as
may be prescribed.
(6) Where
a person contravenes the provisions of sub‑section (1), sub‑section
(2), or sub‑section (3), the Commissioner may impose upon such person by
way of penalty an amount which shall be 2 percent per month of the amount
required to be deducted under sub‑section (1) or sub‑section (2)
subject to a maximum of 25 percent of such amount.
(7) Any
sum which a person is required to deduct under sub‑section (1) or sub
section (2) or the penalty imposed under sub‑section (6) shall, if it
remains unpaid, be recoverable as an arrear of land revenue.
(8) Every
person making a deduction under sub‑section (1) or sub section (2) shall
furnish a statement in such form, to such authority, in such manner and within
such time as may be prescribed.
Explanation: For the purpose of sub‑section
(2), "person" means-
(i) Department
of the Central or the State Government,
(ii) Public
Sector Undertaking,
(iii) Municipality
and Municipal Corporation,
(iv) Authority
constituted under any law for the time being in force,
(v) Limited
company.
28. Saving
for person responsible for deduction of tax at source
Notwithstanding anything contained in section 27, no
deduction towards tax under the provisions of the said section shall be made
from any consideration payable to a dealer or person, if such dealer or person
furnishes to the person responsible for paying any amount in respect of the
sale or supply of goods a certificate in writing in such form by such authority
in such manner as may be prescribed.
(1) Notwithstanding
anything contained in section 25 or any law or contract to the contrary, the
Commissioner or any officer other than the officer appointed under clause (g)
of sub‑section (1) of section 3, may at any time or from time to time, by
a notice in the prescribed form a copy of which shall be sent to the dealer or
person, at his last address known to the officer issuing the notice, require,-
(a) any
person from whom any amount is due or may become due to a dealer or person who
has failed to comply with a notice of demand for any amount due under this Act;
(b) any
person who holds or may subsequently hold any money for or on account of such
dealer or person, to pay to the Government under this sub‑section, either
forthwith or upon the money becoming due or being held, or' within the time
specified in the notice (not being before the money becomes due or is held), so
much of the money, as is equal the amount due from the dealer or person in
respect of the arrears of the tax, interest and penalty under this Act or the
whole of the money when it is less than that amount.
Explanation : For the purpose of this sub‑section,
the amount due to a dealer or person or money held for or on account of a
dealer or person, by any person shall be computed after taking into account
such claims, if any, as may have fallen due for payment by such dealer or
person to such person, as may be lawfully subsisting.
(2) The
officer issuing a notice under sub‑section (1) may at any time or from
time to time amend or revoke any such notice or extend the time for making any
payment in pursuance thereof .
(3) Any
person making any payment in compliance with a notice issued under sub‑section
(1) shall be deemed to have made the payment under the authority of the dealer
or person and the treasury receipt for such payment shall constitute a good and
sufficient discharge of the liability of such a person to the dealer to the
extent of the amount specified in the receipt.
(4) Any
person discharging any liability to the dealer or person after service on him
of the notice issued under sub‑section (1) shall be personally liable to
the State Government to the extent of the liability discharged or to the extent
of the liability of the dealer or person for tax or penalty or both, whichever
is less.
(5) Where
a person on whom a notice is served under sub‑section (1) proves to the
satisfaction of the officer who issued the notice that the sum demanded or any
part thereof was not due to the dealer or person or that he did not hold any
money for or on account of the dealer or person, at the time the notice was
served on him, then nothing contained in this section shall be deemed to
require such person to pay to the Government any such money or part thereof, as
the case may be.
(6) Any
amount of money, which a person is required to pay under sub‑section (1)
or for which he is personally liable to the State Government under sub‑section
(4), shall, if it remains unpaid, be recoverable as an arrear of land revenue.
(7) The
provisions of this section shall be without prejudice to any action that may be
taken for recovery of the arrears of tax, interest and penalty, if any, due
from the dealer or person.
30. Payment
of tax in case of transfer or discontinuance of business
(1) When
the ownership of the business of a dealer liable to pay tax under this Act is
entirely transferred, the transferor and the transferee shall jointly and
severally be liable to pay the tax together with penalty, if any, or interest
or penalty payable in respect of such business for any year or relatable to a
part of any year and remaining unpaid at the time of the transfer and the
transferee shall also be liable to pay the tax on the sales or purchases of
goods effected by him with effect from the date of such transfer and shall
within thirty days of the transfer apply for registration unless he already
holds a registration certificate.
(2) When
a dealer is a firm or association of persons or a joint Hindu Family and such
firm, association or family has discontinued business-
(a) the
tax payable under this Act by such firm, association or family for the period
up to the date of such discontinuance may be assessed and determined as if no
such discontinuance had taken place; and
(b) every
person who was at the time of such discontinuance a partner of such firm or a
member of such association or family shall, notwithstanding such
discontinuance, be liable severally and jointly for the payment of the tax
payable by such firm, association or family, whether such assessment is made
prior to or after such discontinuance and, subject as aforesaid, the provisions
of this Act shall apply as if every such person or partner were himself a dealer:
PROVIDED that when it is found that a change has
occurred in the constitution of the firm or association or that such firm or
association has transferred its business and the tax payable by a partner or
member as aforesaid cannot be recovered from him, it may be recovered from the
firm or association as reconstituted or from the transferee.
Explanation : The dissolution or reconstitution of a
firm or association of persons or partition of Joint Hindu family shall be
deemed to be discontinuance of business within the meaning of this sub‑section.
(3) The
provisions of this section shall mutatis mutandis apply to any arrears of tax
payable under the Act repealed by section 81 of Act No. 5 of 1995 or the Act
repealed by this Act and due for any year or relatable to a part of any year
prior to such transfer of business discontinuance or dissolution of the
partnership or the partition of undivided Hindu family, as the case may be.
31. Liability of firms
Notwithstanding any contract to the contrary, where
any firm is liable to pay tax under this Act, the firm and each of the partners
of the firm shall be jointly and severally liable for such payment:
PROVIDED that where any such partner retires from the
firm, he shall also be liable to pay the tax, interest and the penalty, if any,
remaining unpaid at the time of his retirement and any tax due up to the date
of retirement though unassessed on that date.
32. Transfers
to defraud revenue void
Where during the pendency of any proceeding under this
Act or under the Act repealed by section 81 of Act No. 5 of 1995 or the Act
repealed by this Act or under the Chhattisgarh Land Revenue Code, 1959 (No. 20
of 1959) any dealer creates a charge on or parts with the possession by way of
sale, mortgage, gift, exchange or any other mode of transfer whatsoever of any
of his assets in favour of any other person with the intention to defraud
revenue, such charge or transfer shall be void as against any claim in respect
of any tax or any other sum payable by the dealer as a result of the completion
of such proceeding under this Act or under the Act repealed by section 81 of
Act No. 5 of 1995 or the Act repealed by this Act or in pursuance of such
proceeding under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959).
33. Assessment/reassessment
of legal representatives
Where a dealer dies, his executor, administrator, or
other legal representative shall be deemed to be a dealer for the purposes of
this Act and the provisions of this Act shall apply to him in respect of the
business of the said deceased dealer:
PROVIDED that in respect of any tax assessed/ re‑assessed
or any penalty imposed or any interest payable by the deceased dealer or any
tax, or penalty or interest, which would have been payable by him under this
Act, if he had not died, the executor, administrator or other legal
representative shall be liable to the extent of the assets of the deceased in
his hands.
34. Assessment
in special cases
In the case of any guardian, trustee or agent of any
minor or other incapacitated person carrying on business on behalf of and for
the benefit of such minor or other incapacitated person, the tax shall be
levied upon and recoverable from such guardian, trustee or agent, as the case
may be, in the like manner and to the same extent as it would be leviable on,
and recoverable from, any such minor or other incapacitated person, if he were
of full age and sound mind and if he were conducting the business himself and
all the provisions of this Act and rules made thereunder shall apply
accordingly.
Notwithstanding anything to the contrary, contained in
any law for the time being in force and subject to the provisions of section
530 of the Companies Act, 1956 (No. 1 of 1956), any amount of tax and/ or
penalty or interest, if any, payable by a dealer or other person under this Act
shall be first charge on the property of the dealer or such person.
36. Power to set aside an exparte order
Where in the proceedings for assessment/reassessment
of any dealer for any period an order is passed ex‑parte the, dealer may-
(a) if
he had previous intimation of the date of hearing, within thirty days of the
date of hearing; and
(b) if
the dealer had no previous intimation of the date of hearing, within thirty
days from the date of service of such order, apply to the Commissioner to set
aside the order and reopen the case and if the Commissioner is satisfied that
the applicant did not receive notice or was prevented by sufficient cause from
appearing on the date fixed, he may set aside the order and reopen the case for
hearing:
PROVIDED that-
(i) no
application for setting aside an ex‑parte assessment order shall be
entertained unless it is accompanied by satisfactory proof of payment of the
amount of tax admitted by the dealer,
(ii) such
an application shall be entertained only once in the course of such proceeding.
37. Collection
of tax by dealers
(1) No
person other than,-
(i) a
registered dealer, or
(ii) a
person who is deemed to be a registered dealer under sub‑section (9), or
(iii) a
person required to deduct any amount by way of tax under the provisions of the
Act, shall collect any amount by way of tax under this Act. No collection of
tax shall be made by the person specified in (i) to (iii) above except in
accordance with the provisions of this Act and the rules made thereunder.
(2) Any
amount collected by any person in contravention of the provisions of sub‑section
(1) or any amount collected by any person by way of tax or in any other manner
not payable under any provision of this Act and not returned by him to the
person from whom it was collected shall be liable to forfeiture to the State
Government.
(3) If
the Commissioner, in the course of any proceeding under this Act or otherwise,
has reason to believe that any amount is liable for forfeiture under sub‑section
(2), he shall serve, on the person who has collected such amount, a notice in
the prescribed form requiring him to show cause why the said amount should not
be forfeited to the State Government and on receipt of the reply, if any,
thereto, the Commissioner shall make enquiry and shall make such order
including an order of forfeiture as he thinks fit, after giving such person a
reasonable opportunity of being heard.
(4) Where
an order of forfeiture under sub‑section (3) has been made, the person
making the unauthorized collection shall forthwith pay the amount so forfeited
to the State Government, if it has not already been paid and on his failure to
do so, such amount shall be recoverable from him as if it were a tax due from
him.
(5) Where
an order for forfeiture is passed, the Commissioner shall publish or cause to
be published in the prescribed manner a notice therefore for information of the
persons from whom the amount so forfeited had been collected giving such
details as may be prescribed.
(6) On
the publication of the notice under sub‑section (5) a refund of such
amount or part thereof may be claimed from the State Government within one year
from the date of publication of the said notice by the person from whom it was
unauthorized realized by way of tax and for this purpose the person claiming
the refund shall make an application in the prescribed form.
(7) On
receipt of an application under sub‑section (6), the Commissioner shall
hold such enquiry as he deems fit and if he is satisfied that the claim is
valid and admissible and that the amount so claimed as refund was actually paid
to the State Government and no refund or remission in respect of that amount
was granted, the Commissioner shall refund such amount or any part thereof to
the person concerned,
(8) Notwithstanding
anything contained in this Act or in any other law for the time being in force
where any amount collected by any person is forfeited to the State Government
under this section, such forfeiture shall, if the amount forfeited has been
paid to the State Government, discharge him of the liability to refund the amount
to the person from whom it was so collected.
(9) A
dealer specified in sub‑section (11) of section 16 shall be deemed to be
a registered dealer for the purpose of sub‑section (1).
(1) Notwithstanding
anything contained in this Act, a tax on the sale or purchase of good a shall
not be imposed under this Act-
(i) where
such sale or purchase takes place outside the State of Chhattisgarh; or
(ii) where
such sale or purchase takes place in the course of inter‑State trade or
commerce; or
(iii) where
such sale or purchase takes place in the course of import of the goods into, or
export of the goods out of the territory of India; or
(iv) where
sale is made to such registered dealer for the purpose of manufacture, production,
processing, assembling, repairing, reconditioning, re‑engineering,
packaging or for use as trading or packing material or packing accessories in a
unit located in any Special Economic Zone, who has been authorized to establish
such unit by the authority specified by the Central Government in this behalf.
(2) For
the purpose of this section, whether a sale or purchase takes place,-
(i) outside
the State of Chhattisgarh; or
(ii) in
the course of inter‑State trade or commerce; or
(iii) in
the course of the import of goods into the territory of India or the export of
goods out of such territory, shall be determined in accordance with the
principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956
(No. 74 of 1956).
(iv) the expression "Special Economic
Zone" shall have the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central
Excise Act, 1944 (1 of 1944).
(1) If
the Commissioner is satisfied that the tax or penalty or both or interest paid
by or on behalf of a dealer for any year exceeds the amount of the tax to which
he has been assessed or the penalty imposed or the interest payable under this
Act for that year or that a registered dealer is entitled to the refund of rebate
under sub‑section (3) of section 13, he shall, in the prescribed manner,
refund any amount found to have been paid in excess in cash or by adjustment of
such excess towards the amount of tax due in respect of any other year from
him.
(2) If
the Commissioner is satisfied that due to an error committed by the dealer
while crediting any amount payable under this Act or the Act repealed by this
Act or the Central Sales Tax Act, 1956 (No. 74 of 1956), into Government
treasury the amount so paid cannot be accounted for the purpose for which it is
credited, he shall, subject to the provisions of sub‑section (4), refund
that amount in the manner prescribed either in cash or by adjustment towards
the amount of tax due in respect of any other year from him.
(3) If
the Appellate Authority or the Commissioner is satisfied to the like effect it
shall cause refund to be made of any amount found to have been wrongly paid or
paid in excess.
(4) Notwithstanding anything contained in sub‑section
(1) or sub‑section (2) or sub‑section (3), the authority
empowered to grant refund shall apply the refundable amount in respect of any
year towards the recovery of any tax, penalty, interest or part thereof due
under this Act or under the Act repealed by this Act or under the Central Sales
Tax Act, 1956 (No. 74 of 1956) and shall then refund the balance remaining, if
any.
(5) Where
a refund of any amount under sub‑section (1) or sub‑section (3) is
not made or is not applied for the purposes mentioned in sub‑section (4)
within sixty days from the date of passing of the order for refund, the dealer
shall be entitled and be paid interest at the rate of one per cent per month on
the amount of refund for the period commencing from the date of expiry of the
said period of sixty days and ending with the day on which the refund is made
to him under sub‑section (1) or sub‑section (3) or is applied for
the purposes mentioned in sub‑section (4), as the case may be.
Explanation:(i) Under this sub‑section where the period for which
interest is payable covers a period less than a month, the interest payable in
respect of such period shall be computed proportionately.
(ii) For
the purpose of this sub‑section "month" shall mean thirty days.
40. Power
to withhold refund in certain cases
Where an order giving rise to a refund is passed and
the Commissioner is satisfied that the grant of the refund is likely to be
prejudicial to the interest of revenue and action under sub‑section (3)
or sub‑section (6) of section 49 is required to be initiated or an
application to the Board to enhance the tax levied or penalty imposed is
required to be made or the said order is the subject matter of any proceeding
under section 55, the Commissioner may withhold the refund till such time as
the aforesaid proceedings are finally decided:
PROVIDED that the dealer shall be paid interest under
sub‑section (5) of section 39 on the amount of refund ultimately
determined to be due as a result of the aforesaid proceedings for the period
commencing after the expiry of sixty days from the date of receipt of the order
giving rise to the refund.
ACCOUNTS AND ISSUE OF BILLS, INVOICE OR CASH MEMORANDA
(1) Every
registered dealer and every dealer liable to pay tax under this Act shall
maintain correct account of his purchases, sales and stocks showing value, of
different kinds of goods subject to different rates of tax under this Act.
(2) Every
dealer whose turnover in a year exceeds rupees forty lac shall get his accounts
audited by a Chartered Accountant before the prescribed date and furnish the
report of such audit in such form and in such manner and within such time as
may be prescribed.
(3) If
the Commissioner considers that the accounts maintained by any dealer or any
class of dealers do not sufficiently enable him to verify the returns referred
to in sub‑section (1) of section 19 or the assessment cannot be made on
the basis thereof, he may by an order, require any dealer or by notification
any class of dealers, to keep such accounts including records of manufacture,
sales, purchases or transfers in such form and in such manner as he may,
subject to rules made under this Act, direct.
(4) If
the Commissioner considers that any class of dealers are not in a position to
maintain accounts in accordance with the provisions of sub‑section (1),
he may, for reasons to be recorded in writing, exempt such class of dealers
from the operation of the provisions of the said sub‑section.
42. Dealers
to issue bills, invoices or cash memoranda
(1) Every
registered dealer, for each sale made by him shall issue to the purchaser, a
bill, invoice or a cash memorandum including machine generated bill, invoice or
a cash memorandum signed and dated by such dealer containing prescribed
particulars including the amount of tax collected, if collected separately.
Every such dealer shall also maintain a counterfoil or duplicate of each bill,
invoice or cash memorandum issued by him with signature, date and all other
aforesaid particulars and shall preserve it for a period of not less than five
years from such date or till the completion of assessment whichever is earlier:
PROVIDED that a bill, invoice or cash memorandum may
not be issued where sale of any goods of value not exceeding rupees five
hundred is made to any person other than a registered dealer.
(2) If a
registered dealer contravenes the provisions of sub‑section (1), the
Commissioner may, after giving such dealer an opportunity of being heard,
direct him to pay by way of penalty a sum of rupees one hundred for each sale
in respect of which such contravention has taken place subject to a maximum of
rupees five thousand.
CERTAIN POWERS OF THE COMMISSIONER AND DELEGATION BY
THE COMMISSIONER OF HIS POWERS
43. Delegation
of Commissioner's powers and duties
Subject to the provisions of this Act and to such
restrictions and conditions as may be prescribed, the Commissioner may, by
order in writing, delegate any of his powers and duties under this Act except
those under clause (b) of sub‑section (2) of section 57 and under sub‑section
(2) of section 64 to any person appointed under section 3 to assist him:
PROVIDED that powers under sections 40 and 49 shall
not be delegated to an officer below the rank of a Deputy Commissioner of Sales
Tax.
(1) The
Commissioner may transfer any proceeding or class of proceedings under any
provision of this Act from himself to any person appointed under section 3 to
assist him and he may likewise transfer any such proceeding (including the
proceeding already transferred under this sub‑section) from one such
person appointed under section 3 to assist him to another such person or to
himself. Intimation about the transfer of any such proceeding or proceedings
shall be sent to the dealer.
(2) Where
any proceeding or class of proceedings is transferred, the person to whom such
proceeding or class of proceedings is transferred shall proceed to dispose it
off, as if it had been initiated by the said person, irrespective of the local
limits of his jurisdiction. Such transfer shall not render necessary the re‑issue
of any notice already issued before the transfer and the person to whom the
proceeding or class of proceedings is transferred may, continue it from the
stage at which it was left by the person from whom it was transferred.
45. Power
of Commissioner and his assistants to take evidence on oath, etc.
(1) The
Board, the Commissioner or any person other than the officer referred to in
clause (g) of sub‑section (1) of section 3 shall, for the purposes of
this Act, have the, powers of Court of Civil jurisdiction under the Code of
Civil Procedure, 1908 (V of 1908),-
(i) to
summon and enforce the attendance of any person and examine him on oath or
affirmation;
(ii) to
compel the production of documents or accounts and to impound or detain them;
(iii) to
issue commissions for the examination of witness; and
(iv) to
require or accept proof of facts by affidavits; and
(v) such
further powers as may be prescribed.
(2) Every
proceeding under this Act before the Board or the Commissioner or any person
other than an inspector, appointed to assist the Commissioner under sub‑section
(1) of section 3 shall be deemed to be a judicial proceeding within the meaning
of sections 193 and 228 and for the purposes of section 196 of the Indian Penal
Code, 1860 (XLV of 1860).
46. Power
of Commissioner to call for information in certain cases
The Commissioner may, for the purposes of this
Act-
(a) require
any firm or any undivided Hindu family to furnish a statement of the names and
addresses of the partners of such firm, or of the names and addresses of the
manager and members of such family, as the case may be;
(b) require
any person whom he has reason to believe to be a trustee, guardian, manager or
agent to furnish a statement of the name and address of the person for whom he
is a trustee, guardian, manager or agent;
(c) require
any person whom he has reason to believe to have purchased goods from outside
or within the State of Chhattisgarh to furnish a statement of the name and
address of the person from whom he has purchased such goods and the description
and price thereof and the manner in which they were delivered to him;
(d) require
any person in respect of whom he has reason to believe that he has dispatched
goods to any place outside or within the State of Chhattisgarh, to furnish a
statement of the name and address of the person to whom he has dispatched such goods
and of the description and price thereof.
47. Power
of Commissioner to stay proceedings
The Commissioner may by‑special or general
order:-
(a) pending
examination of any question of law-
(i) before
him, or
(ii) before
the Board on an appeal under sub‑section (1) of section 55, or
(iii) before
the High Court on an application under sub‑section (2) of section 55, or
(b) for
any other reason to be recorded in writing, stay any proceeding or proceedings
under section 21 in respect of any dealer or class of dealers.
(1) Any
dealer or person aggrieved by an order of assessment under section 21 with or
without penalty or by an order of reassessment under section 22 with or without
penalty passed in respect of him or by an order imposing penalty on him or to
an order resulting in the reduction of refund or the input tax rebate or by any
order passed under section 56 may, in the prescribed manner appeal against such
order to the Appellate Deputy Commissioner:
PROVIDED that in a case where an application made
under section 36 is rejected, such dealer or person may in the like manner
appeal against the ex parte order of assessment and in computing the period of
limitation for filing the appeal the period from the date of filing the
application under section 36 to the date of service of order rejecting such
application shall be excluded.
(2) Any
dealer or person aggrieved by an order passed in appeal filed under sub‑section
(1) may, in the prescribed manner, appeal against such order to the Board.
(3) Notwithstanding
anything contained in the rules or the regulations framed by the Board under
any law for the time being in force, any officer not below the rank of Deputy
Commissioner duly authorized by the Commissioner in this behalf shall also have
the right to be heard at the hearing of the appeal under sub‑section (2).
(4) No
appeal shall be admitted,-
(i) by
the Appellate Deputy Commissioner under sub‑section (1), unless out of
the total balance due from the dealer-
(a) where
all the returns for the period to which the order appealed against relates have
been filed and tax payable according to such returns has been paid, ten percent
of such balance;
(b) where
one or more of the returns for the period for which the order appealed against
relates have not been filed and tax has not been paid or where such return or
returns have been filed but tax has not been paid, such part of the balance
which shall be equal to,
(i) thirty
three per cent, where the default relates to one quarter;
(ii) fifty
per cent, where the default relates to two quarters; and
(iii) seventy
five per cent, where the default relates to more than two quarters;
(c) fifty
per cent of such balance; where a penalty under section 54 has been imposed;
(d) fifty
percent of such balance where the order appealed against has been passed under
section 22 and a penalty has been imposed under the said section; and
(e) twenty
five per cent of such balance; in any other case, and
(ii) by
the Board under sub‑section (2), unless out of the total balance due from the dealer after the order passed by
the Appellate Deputy Commissioner in appeal under sub‑section (1),
twenty percent of such balance, is paid and the memorandum of appeal is
accompanied by a satisfactory proof of payment of such amount and thereupon the
Appellate Deputy Commissioner or the Board, as the case may be, shall stay the
recovery of the balance of tax and/or penalty till the decision of appeal:
PROVIDED that wherein the case of an appeal being
filed under sub‑section (1), a dealer is covered by more than one of the
sub‑clauses in clause (i), the provisions of the sub‑clause
requiring the payment of the highest amount, shall apply to such dealer and the
appeal shall be admitted by Appellate Deputy Commissioner only after he has
paid such amount.
(5) Every
appeal under sub‑section (1) shall be filed within thirty days and every
appeal under sub‑section (2) shall be filed within sixty days from the
date of communication of the order against which the appeal is to be filed.
(6) Subject
to such procedure as may be prescribed and after such further inquiry as it may
think fit the Appellate Deputy Commissioner or the Board in disposing of any
appeal under sub‑section (1) or sub‑section (2), as the case may
be, may.
(a) confirm,
reduce, enhance or annul the assessment of tax or the imposition of penalty or
both; or
(b) set‑aside
the assessment or the imposition of penalty or both and direct the officer
whose assessment or penalty order or appellate order has been appealed against
to make a fresh assessment or to re‑impose penalty after such further
enquiry as may be directed; or
(c) pass
such order, as it may think fit.
(7) In
the case of an order passed by the Appellate Deputy Commissioner such order
subject to the provisions of sub‑section (2) of this section or sub‑section
(1) of section 49, as the case may be, shall be final, and in the case of an
order passed by the Board, such order shall, subject to the provisions of
section 55, be final.
49. Power
of revision by Commissioner
(1) The
Commissioner-
(i) in
respect of any order passed by any officer specified in clauses (b) to (f) of
sub‑section (1) of section 3, may on his own motion; or
(ii) in
respect of any order passed by any officer specified in clauses (d) to (f) of
sub‑section (1) of section 3, on an application by a dealer or person
made within the prescribed period from the date of order, shall,
call
for the record of the proceeding in which such order was passed and on receipt
of the record may make such enquiry or cause such enquiry to be made, as he
considers necessary and subject to the provisions of this Act may, pass such
order thereon, not being an order prejudicial to the dealer or person as he
thinks fit:
PROVIDED that,-
(a) the
Commissioner shall not revise any order under this sub‑section, where an
appeal against the order is pending before the Appellate Deputy Commissioner or
the Board or where, if such appeal lies, the time within which it may be filed
has not expired;
(b) no
revision shall lie,-
(i) against
an order determining the liability of a dealer to pay tax or against a notice
issued under this Act for assessment except after an assessment order is
passed; and
(ii) against
an order passed under section 36.
Explanation : An order by the Commissioner, declining
interference shall not be deemed to be an order prejudicial to the dealer or
person.
(2) The
Commissioner may on his own motion call for the record of any proceeding in
which any order under sub‑section (1) has been passed by an officer to
whom the Commissioner has delegated his powers under this section in pursuance
of the provisions of section 43 and on receipt of the record, may make such
enquiry or cause such enquiry to be made as he considers necessary and subject
to the other provisions of this Act, may pass such order thereon not being an
order prejudicial to the dealer or person as he thinks fit.
(3) The
Commissioner may on his own motion or on information received call for and
examine the record of any proceeding under this Act if he considers that any
order passed therein by any person appointed under section 3 to assist him
including any officer to whom he bag delegated his powers under sub section (1)
is erroneous insofar as it is prejudicial to the interest of the revenue, and
he may, after giving the dealer or person a reasonable opportunity of being
heard, and after making or causing to be made such enquiry as he deems
necessary, pass within one calendar year from the date of initiation of
proceeding such order thereon as the circumstances of the case justify,
including an order enhancing or modifying the assessment or cancelling the
assessment and directing a fresh assessment:
PROVIDED that-
(a) no
proceeding shall be initiated under this sub‑section after the expiry of
three calendar years from the date of the order sought to be revised;
(b) no
order shall be revised by the Commissioner under this sub‑section where a
second appeal against such order is pending before the Board or such appeal has
been decided by the Board on merits.
(4) Any
dealer or person objecting to an order passed by the Commissioner under sub‑section
(3) may appeal to the Board within sixty days of the date on which the order ‑is
communicated to him.
(5) The
provisions of sub‑sections (4), (5) and (6) of section 48 shall, mutatis
mutandis, apply to appeals filed under sub‑section (4).
(6) Where
the Commissioner considers that any order passed under sub‑section (1) by
his predecessor or any Additional Commissioner of Sales Tax insofar as it is
prejudicial to the interests of revenue he may file an appeal against such
order before Board within two years from the date of such order. The provisions
of section 48 shall mutatis mutandis apply to the appeals filed under this sub
section.
50. Additional
evidence in appeal or revision
A dealer shall not be entitled to produce additional
evidence whether oral or documentary in appeal before the Appellate Deputy
Commissioner or the Board or in revision before the Commissioner except where
the evidence sought to be adduced is evidence, which the assessing authority
had wrongly refused to admit or which after exercise of due diligence was not
within his knowledge or could not be produced by him before the assessing
authority or for the production of which adequate time was not givenby the
assessing authority and in every such case upon the additional evidence being
taken on record reasonable opportunity for challenge or rebuttal shall be given
to the Commissioner.
51. Court
fee stamps on memorandum of appeal and application for revision
A memorandum of appeal filed under section 48 or sub‑section
(4) or sub‑section (6) of section 48 and an application for revision made
under sub‑section (1) of section 49 shall bear court fee stamps of such
value as may be prescribed.
52. Application of sections 4 and 12 of the
Limitation Act, 1963
In computing the period laid down under sections 48,
49 and 55, the provisions of sections 4 and 12 of the Limitation Act, 1963 (No.
36 of 1963), so far as may be, shall apply.
53. Extension
of period of limitation in certain cases
The provisions of section 5 of the Limitation Act,
1963 (36 of 1963), so far as may be, shall apply to appeals and applications
for revision under this Act.
(1) If
the Commissioner or the Appellate Deputy Commissioner or the Board, in the
course of any proceedings under this Act is satisfied that a dealer has
concealed his turnover or the aggregate amount of purchase prices in respect of
any goods or has furnished false particulars of his sales or purchases, as the
case may be, in his return or returns for any year or part thereof or has
furnished a false return or returns for such period, the Commissioner or the
Appellate Deputy Commissioner or the Board, as the case may be, may initiate
proceeding separately for imposition of penalty under this section.
(2) The
proceeding under sub‑section (1) shall be initiated by the Commissioner
or the Appellate Deputy Commissioner or the Board, as the case may be, by issue
of a notice in the prescribed form for giving the dealer an opportunity of
being heard. On hearing the dealer, the Commissioner or the Appellate Deputy
Commissioner or the Board, as the case may be, shall pass an order not later
than one calendar year from the date of initiation of such proceeding,
directing the dealer that he shall in addition to the tax payable by him, pay
by way of penalty a sum which shall not be less than three times but shall not
exceed five times of the amount of tax evaded.
(3) If
the total tax shown as payable according to the return or returns and paid by a
dealer for any period or part thereof is less than eighty per cent of the total
tax assessed/ re‑assessed under section 21 such dealer shall be deemed to
have concealed his turnover or aggregate of his purchase prices or to have
furnished false particulars of his sales or purchases in his return or returns
or to have furnished a false return or returns for the purpose of sub‑section
(1) unless he proves to the satisfaction of the Commissioner or the Appellate
Deputy Commissioner or the Board, as the case may be, that the concealment of
the said turnover or the aggregate of purchase prices or furnishing of
particulars of sales or purchases or furnishing of the false return or returns
was not due to any fraud or gross negligence on his part.
55. Statement
of case to High Court
(1) Within
sixty days from the date of communication by the Board of any order to as
dealer or to the Commissioner under section 48 or section 49 or section 56, the
dealer or the Commissioner may, by application in writing accompanied, where
the application is made by a dealer by a fee of one hundred rupees, require the
Board to refer to High Court any question of law arising out of such order and
where the Board decides to make a reference to the High Court, it shall draw up
statement of the case and refer it accordingly.
(2) If
for reasons to be recorded in writing, the Board refuses to make a reference,
the applicant may within sixty days from the date of communication of such
refusal-
(a) withdraw
his application and if he does so, the fee paid shall be refunded, or
(b) apply
to the High Court to require the Board to make a reference.
(3) If
upon the receipt of an application under clause (b) of sub‑section (2),
the High Court is satisfied that the refusal was not justified, it may require
the Board to state case and refer it, and on receipt of such requisition, the
Board shall act accordingly.
(4) If
the High Court is satisfied that the case stated is not sufficient to enable it
to determine the question of law raised, it may call upon the Board to make
such additions or alterations as the Court may direct in that behalf.
(5) The
High Court upon the hearing of a reference under this section shall decide the
question of law raised therein and shall deliver judgment thereon containing
the grounds of decision and shall send to the Board a copy of the judgment
under the seal of the Court and the signature of the Registrar, and the Board
shall dispose of the case accordingly.
(6) Where
an appeal against the judgment of the High Court under sub‑section (5) is
entertained by the Supreme Court, the Board shall dispose of the case in
accordance with the judgment delivered by the Supreme Court and for this purpose
a copy of the judgment of the Supreme Court shall be sent to the Board by the
High Court under its seal and the signature of the Registrar.
(7) The
cost of reference under this section, including the disposal of the fee
referred to in sub‑section (1) shall be in the discretion of the Court.
(8) The
tax ordered by the Board to be paid by an order in respect of which an
application has been made under sub‑section (1) shall notwithstanding the
making of such application or any reference in consequence thereof, be payable
upon the making of the order.
(9) Where
as a result of a reference under this section the tax due from any dealer is
reduced below the amount paid by him under sub‑section (8), the
difference shall be refunded to him in accordance with the provisions of
section 39.
(1) Rectification
means correcting any clerical or arithmetical mistake apparent from the face of
the record.
(2) The
Commissioner may-
(i) on
his own motion at anytime within six months from the date of any order passed
by him; or
(ii) on an
application made by a dealer within six months from the date of receipt of such
application, rectify such order, in such manner as may be prescribed, or pass
such order as he deems fit.
PROVIDED that,-
(i) the
Commissioner shall not entertain any application by the dealer unless it is
made within six months from the date of the order sought to be rectified:
(ii) no
such rectification shall be made if it has the effect of enhancing the tax or
reducing the amount of refund unless the Commissioner has given notice in the
prescribed form to the dealer of his intention so to do and has allowed the
dealer a reasonable opportunity of being heard.
(3)
(a) The provisions of sub‑section
(1) and sub‑section (2) shall apply to the rectification of a mistake in
any order passed by the Board or passed by the Appellate Deputy Commissioner as
they apply to the rectification of a mistake by the Commissioner.
(b) The
Board may rectify any order passed by it-
(i) on
its own motion at any time within six months from the date of passing of such
order; and
(ii) on
an application made by the dealer or the Commissioner, at anytime within six
months from the date of receipt of such application.
(4) Where
any such rectification has the effect of reducing the amount of tax, the
Commissioner shall in the prescribed manner refund any amount due to the
dealer.
(5) Where
any such rectification has the effect of enhancing the amount of the tax or
reducing the amount of the refund, the Commissioner shall recover the amount
due from the dealer in the manner provided in section 25.
(1) The
State Government may constitute a committee for detection and investigation of
evasion of tax under this Act or the Act repealed by this Act. The committee
shall consist of such number of members as the State Government may determine.
The committee shall be assisted by such officers specified in section 3 as the
State Government may appoint for the purpose. The authority and the officers
appointed to assist it shall perform such functions as the State Government may
direct.
(2) (a) If upon any information which has
come into its possession the committee has
reason to believe that any dealer has evaded payment of tax or is indulging in
evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and
send it to the Commissioner to investigate into the tax evasion by such dealer.
(b) If
in any emergent case, upon any information which has been received by the
Commissioner he has reason to suspect that a dealer is attempting to evade or
has reason to believe that a dealer has evaded payment of tax or is indulging
in evasion of tax, he may, for reasons to be recorded in writing, direct any of
the officers referred to in clauses (c) to (g) of sub section (1) of section 3
to proceed to investigate into the tax evasion by such dealer.
(3) On
the receipt of the report from the committee in respect of a dealer or on his
own motion in pursuance of the provisions of clause (b) of sub‑section
(2), the Commissioner shall, subject to such conditions as may be prescribed:-
(a) require
the dealer to produce before him any accounts, registers or documents relevant
to his business or to furnish such other information as he may deem fit for
scrutiny, or
(b) inspect
the place of business of such dealer and for this purpose all accounts,
registers and documents relating to the business of such dealer and all the
goods kept in such place of business shall be open to inspection by the
Commissioner.
(4) If
on scrutiny of the records produced by the dealer or on inspection of his place
of business under sub‑section (3), the Commissioner is satisfied that the
dealer has evaded payment of tax payable by him for any year, he may for
reasons to be recorded in writing, seize such accounts, registers or documents
relating to the business of such dealer as he considers necessary, and grant a
receipt therefore to the dealer and shall retain them only for so long as may
be necessary, for examination thereof or for assessment of tax or for
prosecution.
(5)
For the purpose of clause (b) of sub‑section (3), the Commissioner may-
(a) enter
and search any place of business of such dealer or any other place whether such
place be the place of his business or not, where the Commissioner has reason to
believe that the dealer keeps or is for the time being keeping any accounts,
registers or documents of his business or stock of goods relating to his
business and the Commissioner may, for exercising the powers under this clause,
seal or break open the lock of any door, box, locker, safe, almirah or any
other receptacle where the keys thereof are not produced on demand or are not
available; and
(b) also
search any person who leaves or is about to enter or is already in the place
referred to in clause (a), if the Commissioner has reason to suspect that such
person has secreted about his person, books of accounts or other documents
relating to the business of such dealer.
(6)
(a) If in the course of
scrutiny of accounts, registers or documents produced by the dealer or in the
course of inspection of the place of business of such dealer, the Commissioner
has reason to believe that the dealer has stored or kept goods liable to tax,
without accounting for them in books, registers or accounts maintained by him
in the course of his business, with a view to their surreptitious sale in order
to evade payment of tax, in any building, place or vehicle under the ownership
or control of the dealer in either case whether exclusively or in association
with some other person or in any building, place or vehicle in each case
belonging to some other person with express or implied permission of such other
person, the Commissioner may enter any such building, place or vehicle and
inspect and verify if the goods have been accounted for and in the event of his
reasonable belief that the dealer has not accounted for such goods with the
intention of evading tax, the Commissioner may seize all such goods and take
all necessary steps for their removal, proper custody and preservation:
PROVIDED that a list of all goods seized under this
clause shall be prepared by the Commissioner in presence of at least two
respectable persons and a copy thereof shall, on demand, be furnished to the
dealer or, as the case may be, to the person from whose possession or custody
they were seized.
(b) The
Commissioner shall as soon as possible, after seizure of the goods under clause
(a), serve upon the dealer, a notice in the prescribed form to show cause
within a period of thirty days of service of such notice as to why a penalty
equal to five times the amount of tax payable and calculable on the price which
such goods would have fetched on their assumed sale in Chhattisgarh, on the
date of seizure, be not imposed on him for the dealer's default in not making
entries in respect of such goods in his books of account or register or other
documents, as the case may be, maintained by him in the course of his business.
(c) If
the Commissioner, after taking into consideration the explanation of the dealer
and after giving him an opportunity of being heard, is satisfied that the entries
relating to the said goods were not made in the books of accounts, registers or
other documents of the dealer without any proper justification, the
Commissioner shall pass an order imposing a penalty not less than three times
but not exceeding five times of the amount of tax referred to in clause
(d) The
Commissioner may, at any time after the service of the notice under clause (b)
and before passing an order imposing penalty under clause (c), release the
goods seized if the dealer or the person from whom the goods were seized
furnishes security in the form of cash security or bank guarantee to the
satisfaction of the Commissioner, in each case for such reasonable amount as
the Commissioner may specify by order in writing with due regard to the amount of
penalty proposed. On payment by the dealer of the penalty imposed upon him
under clause (c), if the security furnished is in the form of bank guarantee,
the bank guarantee shall be released and if such security has been furnished in
the form of cash security, it shall be adjusted towards the penalty so imposed
and the balance, if any, shall be refunded to the dealer.
(e) Where
no security is furnished under clause (d), the dealer shall pay the amount of
penalty, within thirty days of the service of the order imposing penalty on him
and on payment of such amount goods seized shall be released forthwith.
(f) If
the dealer fails to pay within the period specified in clause (e), the penalty
imposed under clause (c), the Commissioner shall, subject to other provisions
of this section, dispose of the goods by way of sale in such manner as may be
prescribed and apply the sale proceeds thereof towards the penalty imposed and
the expenses incurred on account of and incidental to the custody, protection,
preservation and sale of such goods and shall refund the balance, if any, to
the dealer or person entitled.
(g) The
penalty imposed under clause (c) shall be without prejudice to any other action
under any other provision of this Act.
(h) Where
any objection is made to the seizure of the goods seized under clause (a) on
the ground that such goods do not belong to the dealer or are not otherwise
liable to seizure, the Commissioner shall proceed to decide the objection:
PROVIDED that no such objection shall be entertained-
(i) where,
before the objection is made, the goods seized had already been sold, or
(ii) where
the Commissioner considers that the objection was designedly or unnecessarily
made.
(i) All
questions including question relating to right, title or interest in the goods
seized arising between the parties to such proceeding or their representatives
and relevant to the adjudication of the claim or objection, shall be determined
by the Commissioner dealing with the claim or objection.
(j) Upon
the determination of the question referred to in clause (i), the Commissioner
shall, in accordance with such determination:-
(i) allow
the claim or objection and release the seized goods either wholly or to such
extent as he thinks fit, or
(ii) disallow
the claim or objection, or
(iii) pass
such order as, in the circumstances of the case, he deems fit.
(k) Where
any claim or objection has been adjudicated upon under clause (j) or where the
Commissioner refuses to entertain a claim or objection under the proviso to
clause (h), any such order made shall be deemed to be an order relating to
assessment of tax against a dealer under section 21 and shall be subject to the
same condition as t6 appeal, revision or any other remedy under this Act.
(7) Where
the Commissioner, apprehends any resistance to entry, search or seizure of
goods he may for reasons to be recorded in writing, requisition the services of
any police officer of the State Government, having jurisdiction over the local
area in which such entry, search or seizure is to be made, to assist him for
all or any of the purposes specified in sub‑section (3) or clause (a) of
sub‑section (5) or clause (a) of sub‑section (6) and it shall be
the duty of such police officer to comply with such requirement.
(8) The
Commissioner while making entry, search and seizure under this section shall, unless otherwise expressly
provided by or under this Act, exercise the same power and follow the
same procedure as are exercised by and are required to be followed by a Police
Officer in relation to entry, search and seizure under the provisions of the
Code of Criminal Procedure, 1973 (No. 2 of 1974).
58. Establishment
of check posts and erection of barriers
(1) The
State Government and/or the Commissioner if it or he is satisfied that it is
necessary so to do with a view to prevent or check evasion of tax under this
Act may, by notification, setup or erect check post or barriers at such place
or places within the State excluding railway premises, as may be specified in
the notification:
PROVIDED that the Commissioner shall not set up a
check post or erect a barrier for a period exceeding six months at a time.
(2)
(a) An officer not below
the rank of a Sales Tax Officer shall be in‑charge of the check post
(hereinafter referred to as the check post officer) and shall be assisted by
the other category of the officers.
(b) Subject
to the other provisions of this section, a check post officer shall exercise
all powers conferred on him under this section.
(3) The
driver or person in‑charge of any vehicle or the owner or person in‑charge
of the goods carried in a vehicle (hereinafter referred to as the
'transporter') transporting such goods as may be notified by the State
Government in this behalf (hereinafter referred to as the‑'notified
goods') shall carry with him an invoice, bill or challan or any other document
by whatever name called relating to the notified goods being transported in the
vehicle, issued by the consignor of the goods giving such particulars as may be
prescribed.
(4)
(a) Every transporter
transporting any notified goods shall, before crossing any check post or
barrier set up or erected under sub‑section (1), deliver to the check
post officer a declaration duly signed by the consignor in such manner, in such
form and containing such particulars as may be prescribed. A separate
declaration shall be filed in respect of the consignment or consignments
relating to each consignee where the goods are being imported into Chhattisgarh
and of each consignor where the goods are being sent outside the State. No
declaration in relation to goods to be delivered in Chhattisgarh shall be
accepted if the consignee in Chhattisgarh is shown or described as "self"
unless the full particulars and address of the person who will take delivery of
the goods at the destination in Chhattisgarh are furnished.
(b) The
form of declaration specified in clause (a) shall be obtained by a registered
dealer in the prescribed manner and on payment of the prescribed fee.
(5) The
transporter shall stop the vehicle at every check post or barrier and keep it
stationary for so long as may reasonably be required by the check post officer
and allow him to search the vehicle and inspect the notified goods and document
referred to in sub‑section (3) and shall, if so required, give him his
name and address and the names and addresses of the owner of the vehicle and of
the consignor and the consignee of the
goods.
(6) The
check post officer shall have the power to detain or seize such of the notified
goods or the vehicle along with the goods,-
(a) in
respect of which there is no declaration under sub‑section (4) or any
such declaration filed is false or incorrect either in respect of the kind of
goods or the quantity or value thereof; or
(b) as
are not shown in the documents referred to in sub‑section (3) or in
respect whereof there are no such documents; or
(c) in
respect whereof the said documents are false or are reasonably suspected to be
false.
(7) If
the check post officer, after searching the vehicle and verifying the documents
or the declaration, finds any omissions referred to in sub‑section (6),
he may presume, until contrary is proved that an attempt was being made to
facilitate the evasion of tax in respect of such goods and he may, after
recording the reasons therefore in writing, seize such goods or the vehicle
along with the goods in such manner as may be prescribed.
(8) After
seizing the notified goods under sub‑section (7), the check post officer
shall prepare a list of all such goods bearing his own signature and signature
of the transporter and shall take all the measures for their safe custody.
(9) The
check post officer seizing the notified goods or the vehicle along with the
goods under sub‑section (7) shall also record the statement of the
transporter on all facts of the case and also obtain the particulars about the
consignor or consignee of the goods and the vehicle seized. The reasons, if
any, for violation of any provision of this section shall also be recorded.
(10) If
after considering the statement of the transporter the check post officer is
satisfied that the explanation is satisfactory and that there was no attempt to
evade payment of tax in respect of the goods seized, he shall record his
findings giving reasons therefore and release the goods or the vehicle along
with the goods to the transporter in such manner as may be prescribed.
(11) If
the check post officer is not so satisfied, he shall serve on the transporter a
notice in the prescribed form requiring him to show cause ordinarily within
fifteen days of the service of the notice, why a penalty of a sum not exceeding
five times the amount of tax which would have been payable if the notified
goods were sold within the State on the date of such seizure, as may be
specified in the notice, should not be imposed upon him.
(12) The
officer seizing the notified goods, at any time during the pendency of the
proceedings under sub‑section (13), may, on furnishing of security in the
form of cash security or irrevocable bank guarantee for such amount being
deposited as, in his opinion, would be sufficient to cover the penalty likely
to be imposed, release the goods or/and the vehicle in favour of the
transporter.
(13) The
check post officer after taking into consideration the explanation, if any, of
the transporter and giving him an opportunity of being heard, shall, if he is
satisfied, for reasons to be recorded in writing with the explanation and the
statement of the ‑transporter, discharge the notice and release the goods
or the vehicle with or without the goods seized, in favour of the transporter
in such manner as may be prescribed. If the said officer is not so satisfied,
he shall record his finding accordingly giving reasons therefore and shall pass
an order imposing such penalty not exceeding the sum specified in the notice,
as he may deem fit:
PROVIDED that the amount of penalty shall not be less
than three times but not exceeding five times of the amount of tax which would
have been payable if the goods were sold within the State.
(14) A
copy of the order imposing penalty under sub‑section (13) shall be served
on the transporter.
(15) The
penalty or such part thereof as remains after adjustment of any amount
deposited under sub‑section (12) shall be deposited in the prescribed
manner within fifteen days of service of the copy of order imposing the
penalty. In default the check post officer shall cause the notified goods to be
sold in such manner as may be prescribed and apply the sale proceeds thereof
towards the penalty and refund the balance, if any, to the transporter. If the
sale proceeds of the goods, are not sufficient to cover the amount of penalty
or the goods cannot be sold despite the efforts made for the same, the said
officer shall cause the vehicle to be sold in the aforesaid manner and apply
the sale proceeds thereof towards the balance of penalty and refund the balance
of such sale proceeds, if any, to the dealer.
(16) Where
the officer seizing the goods, at any time during the pendency of the
proceeding under sub‑section (11) or (13), is of the opinion that the
notified goods are subject to speedy and natural decay or when the expenses of
keeping them in custody are likely to exceed their value, he may cause them to
be sold in such manner as may be prescribed without waiting for the completion
of the proceedings relating to the imposition of penalty and keep the sale
proceeds thereof in deposit till the completion of said proceedings. The amount
so kept in deposit shall be applied towards such penalty, if any, as may be
imposed and the balance, if any, shall be refunded to the transporter according
to the provisions of sub‑section (15).
(17) Every
order under sub‑section (13) shall, subject to the provisions of sections
48 and 49, be final.
(18) The
consignor or the consignee shall preserve the copy of the declaration and other
documents relating to the goods covered by the declaration for such period as
may be prescribed and produce them before the assessing authority whenever
demanded by it within that period.
59. Transit
of goods by road through the State and issue of transit pass
(1) When
a vehicle coming from any place outside the State and bound for any other place
outside the State passes through the State, the driver or other person in‑charge
of such vehicle (hereinafter referred to as 'transporter') shall obtain in the
prescribed form and manner, a transit pass from the check post officer of the
first check post after his entry into the State and deliver it to the check
post officer of the last check post before his exit from the State, failing
which it shall be presumed that the goods carried in such vehicle have been
sold within the State by the transporter.
(2) The
check post officer at the entry point who issues the transit pass shall
intimate the information contained in the transit pass issued by him to the
check post officer of the check post or barrier near the point from which the
transporter declares that the goods shall be taken out of the State. If within
a week of receipt of the transit pass the vehicle or the goods covered by the
transit pass do not report at the exit point the check post officer of the
check post or barrier at the exit point shall bring immediately this fact to
the notice of the check post officer of the check post or barrier at the entry
point. The later officer shall then initiate action to recover the penalty
which could have been levied under the provisions of section 58 from the
transporter.
(3) The
provisions of section 58 shall mutatis mutandis apply in relation to any goods
or any vehicle along with the goods covered by the transit pass.
60. Power
to check goods at the point of loading and unloading
Any officer appointed under section 3, not below the
rank of an Assistant Sales Ta) Officer may inspect the goods at the point of
loading or unloading along with the documents of title to such goods and the
person owning or for the time being in‑charge of the vehicle in which
such goods are transported, shall render all assistance to such officer for
this purpose.
61. Power
to check goods in transit
(1) Every
transporter transporting any goods by road in the State of Chhattisgarh shall
carry with him an invoice, bill or challan or any other document, by whatever
name called, issued by the consignor of the goods giving such particulars as
may be prescribed.
(2) Any
officer, not below the rank of a Commercial Tax Officer, as may be authorized
by the Commissioner, may, for the purposes of this Act, require the transporter
to stop the vehicle at any place and allow him, and other persons assisting
him, to search the vehicle and inspect the goods being carried, and to verify
whether the document relating to such goods, which are in the possession of the
transporter, are those as referred to in sub‑section (1) and copy of the
declaration referred to in sub‑section (4) of section 58 and also whether
the documents are legible, correct and complete in all respects. The
transporter, if so required by the officer, shall also give his name and
address and the names and addresses of the owner of the vehicle, if the owner
is different from the person in‑charge of the vehicle, and the consignor
and consignee of the goods and also their registration certificate number if
they are registered under this Act.
(3) If
the officer referred to in sub‑section (2) finds, on the inspection of
the vehicle, that the transporter is not carrying the document referred to in
sub‑section (1) or the documents being carried are not in order or the
transporter is not carrying a copy of the declaration referred to in sub‑section
(2), he may direct the transporter to take the vehicle along with the goods and
the documents to the nearest check post or the circle of the sub‑circle
office to be named by him, and stop it and keep it stationary there till such
time as may be required for action in accordance with the provisions of section
58.
(4) Thereupon
the officer referred to in sub‑section (2), may initiate action for
seizure of the goods and/or the vehicle, and for imposition of penalty in
accordance with the provisions of section 58 and for that purpose-
(i) he
shall exercise all the powers exercisable by the check post officer under that
section;
(ii) he
shall follow the procedure laid down therein; and
(iii) the
provisions of that section shall apply mutatis mutandis to such proceedings.
(1) Every
clearing, forwarding or booking agent or broker or a person transporting goods
who in the course of his business handles documents of title to goods or
transports goods or takes delivery of goods for or on behalf of a dealer and
having his place of business in the State of Chhattisgarh, shall furnish
information about his place of business to such authority, within such time, in
such form as may be prescribed.
(2) Every
such agent or person shall maintain true and complete accounts, registers and
documents in respect of the goods handled by him and the documents of title
relating thereto and shall furnish true and complete particulars and
information relating to the transaction of goods of any dealer to any officer
appointed under section 3, not below the rank of an Assistant Commercial Tax
Officer as and when required by him and shall produce the said accounts,
registers and documents before such officer as and when required by him.
(3) Any
agent or person referred to in sub‑section (1) who contravenes the
provisions of the said sub‑section or sub‑section (2), the
Commissioner may, after giving such agent or person an opportunity of being
heard, direct him to pay by way of penalty,-
(i)
one thousand rupees if
the contravention is of the provisions of sub‑section
(1) on
each occasion of inspection by any officer referred to in sub‑section
(2); and
(ii) not
less than three times but not exceeding five times of the amount of tax payable
in respect of the goods involved in the transactions of a dealer which appears
to have been evaded by such dealer, if the contravention pertains to the
provisions of sub‑section (2),
Explanation : For the purpose of this section,-
(i) "Clearing,
forwarding, booking agent or broker" shall include a person who renders
his services for clearing, forwarding or booking of or taking delivery of
consignment of goods at railway premises, air cargo, complex, containers depot,
booking agency, goods transport company office or any place of loading or
unloading of goods or contrives, makes and concludes, bargains and contracts
for or on behalf of any dealer for a fee, reward, commission, remuneration or
other valuable consideration or otherwise.
(ii) "Person
transporting goods" shall, besides the owner, include manager, agent,
driver, employee of the owner, a person in‑charge of a place of loading
or unloading of goods or in charge of a goods carrier carrying such goods for
dispatch to other places or gives delivery of any consignment of such goods to
the consignee.
63. Power to call for information from
banking companies and non‑banking financial companies
The Commissioner or any other person appointed under
section 3 to assist him, not below the rank of an Assistant Sales Tax Officer
may, for carrying out the purposes of this Act, require any banking or non‑banking
financial companies or any officer thereof to furnish any information or
statement useful for or relevant to any proceeding under this Act.
(1) Whoever-
(a) collects
any amount by way of tax in contravention of the provisions of section 11 or
sub‑section (1) of section 37; or
(b) claims
input tax rebate in contravention of the provisions of sub‑section (1) of
section 13 ; or
(c)
(i) fails to get himself
registered as required by sub‑section (1) or sub‑section (2) of
section 16; or
(ii) neglects
to furnish any information as required by sub‑section (8) of section 16;
or
(d) fails,
without sufficient cause; to submit any return as required by sub‑section
(1) of section 19 or submits a false return or furnishes a false statement, or
(e) without
reasonable cause fails to pay the tax due within the time allowed; or
(f) fails
to keep accounts or records of sales or purchases in accordance with any
requirement made of him under section 41; or
(g) fails
or neglects to issue bill, invoice or cash memorandum or to keep or preserve
the counter foil of the bill, invoice or cash memorandum as required under
section 42; or
(h) knowingly
produces incorrect accounts, registers or documents or knowingly furnishes
incorrect information; or
(i) refuses
or fails to comply with any requirement made of him under section 46 or section
57; or
(j) (i) fails
to file a declaration under sections 58; or
(ii) prevents
or obstructs the interception or search of any vehicle or obstructs inspection
of any goods under section 58; or
(iii)
prevents or obstructs the interruption or search of any vehicle or obstructs
description of any goods under section 60 or 61; or
(iv) fails
to furnish information or produce accounts, registers and documents under
section 62; or
(v)
fails to furnish information or statements as required by section 63;
(k) makes
a false statement in a verification or declaration prescribed under this Act
which he either knows or believes to be false or does not believe to be true,
shall, in case of default and subject to the provisions of section 67, be
punishable with-
(i)
(a) imprisonment which
may extend to six months and a fine which may extend to two thousand rupees or
equal to the amount of tax remained to be paid by the dealer whichever is
higher, in respect of offence under clause (b) or (e); and
(b) imprisonment
which may extend to six months and a fine which may extend to two thousand
rupees in respect of offence under clause (d), (h) or (k); and
(ii) imprisonment
which may extend to three months or a fine which may extend to one thousand
rupees or both in respect of offences not covered by clause (i), and where the
offence in respect of which a fine has been imposed, is a continuing offence a
further fine which may extend to rupees fifty for every day the offence
continues.
Explanation: For the purpose of liability to
punishment under this sub‑section, the expression "dealer" or
"person" shall mean,-
(a) the
partners in relation to a partnership concern;
(b) the
president and secretary of the managing body in relation to co‑operative
society;
(c) the
proprietor in relation to a proprietorship concern;
(d) the
karta or manager in relation to Hindu Undivided Family; and
(e) the
secretary, manager and directors in relation to a company incorporated under
the Companies Act, 1956 (No. 1 of 1956).
(2) No
court shall take cognizance of any offence punishable under this Act or any
rules made thereunder except with the previous sanction of the Commissioner and
no court inferior to that of a magistrate of the first class shall try any such
offence.
(3) Notwithstanding
anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all
offences punishable under this Act shall be cognizable and bailable.
(4) Subject
to such conditions as may be prescribed, the Commissioner may authorize any
person appointed under section 3 to assist him to investigate all offences
punishable under this Act.
(5) Every
person authorized under sub‑section (4) shall, in the conduct of such
investigation exercise the powers conferred by the Code of Criminal Procedure,
1973 (No. 2 of 1974) upon an officer‑in‑charge of a police station
for the investigation of a cognizable offence.
65. Production
of tax clearance certificate
Any department or office of the Central Government or
other State Governments or any public sector undertaking of such Governments
situated in Chhattisgarh or the State Government or any local authority or any
public undertaking shall, before entering into a contract with any dealer for
the sale or supply of any goods by him exceeding rupees three lacs in value
require such dealer to produce a tax clearance certificate in such form, to be
issued by such authority, in such manner, for such period and within such time
as may be prescribed.
66. Bar
to certain proceedings,
Save as provided in section 55, no order passed or
proceeding initiated under this Act or the rules made thereunder be called into
question in any civil court and save as provided in sections 48 and 49, no
appeal or application for revision shall lie against any such assessment or
order.
67. Bar
of prosecution in certain cases
No prosecution for contravention of any provision of
this Act or of the rules made thereunder shall be instituted in respect of the
same facts on which a penalty has been imposed under this Act or the said
rules, as the case may be, if the penalty has been paid within a period of six
months from the date of service of the order imposing the penalty.
68. Protection of persons acting in good faith
and limitation of suit and prosecution
(1) No
suit, prosecution or other proceedings shall lie against any officer or servant
of the State Government for any act done or purporting to be done under this
Act or the rules made thereunder without the previous sanction of the State
Government.
(2) No
officer or servant of the State Government shall be liable in respect of any
such act, in any civil or criminal proceeding if the act was done in good faith
in the course of the execution of duties imposed on him or the discharge of
functions entrusted to him by or under this Act.
(3) No
suit shall be instituted against the State Government and no prosecution or
suit shall be instituted against any servant of the State Government in respect
of anything done or intended to be done under this Act unless the suit or
prosecution has been instituted within three months from the date of the act
complained of:
PROVIDED that in computing the period of limitation
under this sub‑section, the time taken for obtaining sanction under sub‑section
(1) shall be excluded.
69. Disclosure
of information by public servant
(1) All
particulars contained in any statement made, return furnished or accounts or
documents produced in accordance with the provisions of this Act or in evidence
recorded under this Act other than evidence given before a Criminal Court
shall, save as provided in sub‑section (3), be kept confidential, and
notwithstanding anything contained in the Evidence Act, 1872 (1 of 1872) no
Court shall, save as aforesaid, be entitled to require any servant of the State
Government to produce before it, any such statement, return, account, document
or recorded evidence or any part thereof or to give evidence before it in
respect thereof.
(2) If,
save as provided in sub‑section (3), any servant of the State Government
discloses any of the particulars referred to in sub‑section (1), he shall
be punishable with imprisonment, which may extend to six months or with fine,
which may extend to one thousand rupees or with both.
(3) Nothing
contained in this section shall apply to the disclosure-
(a) of
any such particulars in respect of any such statement, return, accounts,
documents, evidence, affidavit or deposition for the purpose of any investigation
or prosecution under this Act or under the Act repealed by this Act or under
the Indian Penal Code, 1860 (XLV of 1860) or under any other enactment for the
time being in force; or
(b) of
any such particulars to any person entrusted with the administration of this
Act for the purposes of carrying out the object of this Act; or
(c) of
any such particulars when such disclosure is occasioned by the lawful
employment under this Act or any process for the service of any notice or the
recovery of any demand; or
(d) of
any such particulars to a civil court in any suit to which the Government is a
party and which relates to any matter arising out of any proceeding under this
Act, under Act No. 2 of 1959 or the Act repealed by this Act; or
(e) of
any such particulars to any officer appointed to audit receipts or refunds of
the tax imposed by this Act or the Act repealed by this Act; or
(f) of
any such particulars where such particulars are relevant to any inquiry into
the conduct of an official of the Sales Tax Department to any person or persons
appointed as the Commissioner under the Public Servant (Inquiries) Act, 1850
(XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to
a Public Service Commission established under the Constitution when exercising
its functions in relation to any matter arising out of such inquiry; or
(g) of
such facts to an officer of the Central or a State Government as may be
necessary for the purpose of enabling that Government to levy or realize any
tax or duty imposed by it; or
(h) of
any such particulars, when such disclosure is occasioned by the lawful exercise
by a public servant of his powers under the Indian Stamp Act, 1899 (II of 1899)
to impound an insufficiently stamped document; or
(i) of
any such particulars where such particulars are relevant to any inquiry into a
charge of misconduct in connection with any proceedings under this Act or the
Act repealed by this Act against an advocate, tax practitioner, or chartered
accountant, to the authority empowered to take disciplinary action against
members practicing the profession of an advocate, tax practitioner or chartered
accountant, as the case may be; or
(j) of
any such particulars to the director of economics and statistics as may be
necessary, for enabling him to work out the incidence of tax on any commodity
or for carrying out any statistical survey of trade, commodity or dealers; or
(k) of
such information as may be required by any officer of department of the Central
Government or of a State Government for the purpose of investigation into the
conduct and affairs of any public servant or by a court in connection with any
prosecution of the public servant arising out of any such investigation.
70. Determination
of disputed questions
(1) If
any question is raised by a dealer in respect of the rate of tax on any goods,
the Commissioner shall, within six months from the date of receipt of the
application made by the dealer for this purpose in the prescribed manner and on
payment of such fee as may be prescribed, make an order determining the rate of
tax on such goods in accordance with such procedure as may be prescribed.
(2) The
Commissioner, if the circumstances so warrant, shall have the power to review
any order passed under this section and pass such order as he deemed necessary:
PROVIDED that,-
(i) no
review of an earlier order shall be made unless a reasonable opportunity of
being heard is given to the dealer who is likely to be adversely affected by
the review, and
(ii) the
Commissioner shall not reduce the rate of tax in review.
(3) Any
order passed by the Commissioner under sub‑sections (1) and (2) shall
have a prospective effect and shall be binding on the authorities referred to
in section 3 in all proceedings under this Act except appeals.
POWER TO MAKE RULES, REPEAL AND
SAVING, TRANSITORY PROVISIONS AND POWER TO REMOVE DIFFICULTIES
(1) The
State Government may, after previous publication and by notification in the
official Gazette, make rules or any amendments thereto for carrying out the
purposes of this Act:
PROVIDED that if the State Government considers it
necessary to bring the rules or any amendments thereto into force at once, it
may make such rules or amendments thereto, without previous publication in the
official gazette.
(2) In
particular and without prejudice to the generality of the foregoing power, the
State Government may make rules prescribing-
(a) all
matters which under any provision of this Act are expressly required to be or
may be prescribed under this Act;
(b) civil
structure for the purpose of clause (e) of section 2;
(c) the
limit under sub‑section (1) of section 4 and clause (b) of sub‑section
(2) of section 9;
(d) The
manner in which proceedings shall be instituted under sub‑section (1) of
section 5;
(e) The
manner of proving the payment of tax by the contractor and by the sub‑contractor
under sub‑section (1) of section 6;
(f) the
rate for the purpose of determination of lumpsum to be paid, the manner in
which the lumpsum may be determined and the time within which and the manner in
which the payment of such lumpsum may be made under sub‑sections (1) and
(2) of section 10;
(g) the
manner and period in which input tax rebate shall be claimed by or be allowed
to a registered dealer under section 13.
(h)
(i) the manner in which a
dealer shall get himself registered under' sub‑sections (1) and (2) and
the period within which a dealer shall get himself registered under clause (a)
of sub‑section (2) of section 16, the form and manner in which the
application for grant of a registration certificate shall be made under sub‑section
(3) of section 16;
(ii) the
form of registration certificate under sub‑section (4) of section 16 and
the manner of granting of registration certificate and verification of the
particulars given in the application for grant of registration certificate
under the said sub‑section;
(iii) the
time within which and the authority to whom information regarding changes of
business shall be furnished under sub‑section (8) of section 16;
(iv) the
form and manner in which application may be made under sub‑section (1) of
section 17 and the form in which provisional registration certificate shall be
granted under sub‑section (2) of section 17;
(v) the
form and manner in which registration certificate shall be granted under sub‑section
(1) of section 18.
(i) (i) the manner of service of notice and
the authority to whom, the period for which, the form and manner in which and
the dates by which returns shall be furnished under subsection (1) of section
19;
(ii) the
manner in which and the time within which revised return shall be furnished
under sub‑section (2) of section 19;
(iii) the
form and manner in which, the period for which and the date by which the
statement shall be furnished under clause (b) of sub‑section (1) of
section 19;
(iv) the
manner in which and the authority to whom and the dates by which returns shall
be furnished under sub‑section (1) of section 20.
(j) (i) the conditions and restrictions
subject to which assessment may be made for part of a year;
(ii) the
form of notice and manner in which tax shall be assessed /reassessed under sub‑sections
(4), (5) and (6) of section 21, and reassessed under section 22:
(k) (i) the fee on payment of which a tax
practitioner or a person entitled to appear as a tax practitioner shall get
himself enrolled under sub‑section (3) of section 24;
(ii) the form of enrollment
certificate under sub‑section (4) of section 24;
(l) (i) the manner in which, the time within
which and the intervals at which the tax shall be paid under sub‑section
(1) of section 25;
(ii) the
manner in which the amount of tax due shall be paid to Government under sub‑section
(2) of section 25 and the terms and conditions subject to which permission for
payment by book adjustment may be granted under sub‑section (4) of
section 25;
(iii) the
form of notice to be issued under sub‑section (5) of section 25;
(iv) the
restrictions and conditions subject to which further time may be granted by the
Commissioner under sub‑section (7) of section 25;
(v) the manner in which and the period
within which the Commissioner shall inform the dealer or person and the
authority regarding recovery of arrears of tax under sub‑section (11) of
section 25;
(vi) the
form of notice and the manner in which and time within which the tax payable in
advance shall be paid under sub‑section (3) of section 26;
(vii) the
manner in which any amount deducted by the purchaser or the person letting out
the contract shall be paid and adjusted under sub‑sections (4) and (5) of
section 27, the form of certificate to be issued under sub‑section (3) of
section 27 and the form and manner in which the authority to whom and the
period within which statement shall be furnished under sub‑section (8) of
the said section;
(viii) the form
and manner in which and the authority by whom the certificate shall be issued
under section 28;
(ix) the
form of notice to be given under sub‑section (1) of section 29;
(m) (i) the form of notice to be given under
sub‑section (3) of section 37;
(ii) the
form of the notice and the manner of publication of the notice under sub‑section
(5) of section 37;
(iii) the
form of application in which refund may be claimed under sub‑section (6)
of section 37;
(n) the
manner in which, the refund shall be made under sub‑section (1) of
section 39;
(o) the
date by which the accounts shall be got audited and the form and manner in
which and the time within which report of audit shall be furnished under
section 41;
(p) the
particulars which shall be given in the bill, invoice, cash memorandum, issued
under section 42;
(q) the
restrictions and conditions subject to which the Commissioner may delegate
under section 43 his powers and duties under this Act;
(r) the
prescription of further powers of authorities under clause (v) of sub‑section
(1) of section 45;
(s)
(i) the manner in which
appeal may be filed under section 48 and sub‑sections (4) and (6) of
section 49;
(ii) the
procedure to be followed by the Appellate Deputy Commissioner or the Board in
disposing of appeals under sub‑section (6) of section 48;
(iii) the
form of notice under sub‑section (3) of section 49;
(iv) the
procedure for and other matters including fees incidental to the disposal of
appeals, applications for revision or rectification of mistake under section
48,49 or 56 and other miscellaneous applications or petitions for relief under
this Act;
(v) the
value of the court fee stamps which an appeal or application for revision shall
bear, under section 51;
(t) the
form of notice to be issued under sub‑section (2) of section 54;
(u) the
form of notice to be given under clause (ii) of the proviso to sub‑section
(1) of section 56;
(v)
(i) the conditions
subject to which the Commissioner may require
the production of accounts, register or documents or to furnish any
other information under sub‑section (3) of section 57;
(ii) the
form of notice to be served under clause (b) of sub‑section (6) of
section 57;
(iii) the
manner in which goods shall be disposed off under clause (f) of sub‑section
(6) of section 57;
(iv)
(a) the manner in which
check posts be set up or barriers be erected, the manner in which and the fee
on payment of which declaration shall be obtained, the form and manner in which
a declaration and other documents to be delivered or filed, the manner in which
goods shall be seized or released, the form of notice to be served, the manner
in which penalty shall be deposited, the manner in which the goods seized shall
be sold, the period for which the declaration and other documents shall be
preserved by the consignee under section 58;
(b) the
restrictions subject to which any vehicle may be intercepted under section 58;
(c) the
form and manner in which transit pass shall be obtained under section 59;
(d) the
authority to whom, the time within which and the form in which information
shall be furnished under section 62,.
(w) the
conditions subject to which the Commissioner may authorize the persons
appointed under section 3 to assist him to investigate under sub‑section
(4) of section 64 all offences under this Act;
(x) the
form and the manner in which, the authority by whom, the time within which and the period for which
tax clearance certificate shall be issued under section 65;
(y) the
form and manner in which application shall be made to the authority and the
procedure according to which the authority shall pass an order under section
70;
(z)
(i) the manner and period
in which input tax rebate shall be claimed or be allowed under section 73;
(ii) the
form and manner in which and the period within which the particulars of the
stock of goods shall be furnished under sub section (i) of section 73;
(a‑1)
(i) how and within what
time applications, information and notice shall be made, furnished or served
under this Act;
(ii) the
duties and powers of officers appointed for
the purpose of enforcing the provisions of this Act; and
(iii) general
regulation of the procedure to be followed and the form to be adopted in the
proceedings under this Act.
(3) The
power to make rules under this section shall include the power to give
retrospective effect from a date not earlier than the date of commencement of
this Act to the rules or any one of them.
(4) In
making any rule the State Government may direct that-
(a) a
breach thereof shall be punishable with fine not exceeding five hundred rupees,
and if the offence is a continuing one, with a fine not exceeding twenty five
rupees for every day the offence continues; and
(b) in
respect of contravention of any rule, the Commissioner may impose a penalty not
exceeding five hundred rupees:
PROVIDED that no such penalty shall be imposed without
giving the person concerned a reasonable opportunity of being heard.
(5) All
rules made under this section shall, as soon as may be after they are made, be
laid on the table of Legislative Assembly.
The Chhattisgarh Vanijyik Kar Adhiniyam 1994 (No. 5 of
1995) shall stand repealed on the date of coming into force of this Act:
PROVIDED that-
(i) such
repeal shall not affect-
(a) the
previous operation of the Act so repealed or Act No. 20 of 1959 repealed by Act
No. 5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done
or suffered, thereunder; or
(b) any
right, privilege, obligation or liability acquired, accrued or incurred under
the repealed Act, except that the facility of exemption from payment of tax
extended to any registered dealer under that Act for his having established new
industrial unit in the State or undertaken expansion, modernization or
diversification in such industrial unit, shall be converted into facility of
deferment of payment of tax from the date of commencement of this Act by notification
to be issued in this behalf;
(c) any penalty, forfeiture or punishment incurred in respect of
any offence committed under the repealed Act; or
(d) any
investigation, legal proceeding or remedy in respect of any such right,
privilege, obligation, liability; and any such investigation, legal proceeding
or remedy may be instituted, continued or enforced and any such penalty,
forfeiture or punishment may be imposed, as if this Act had not been passed and
the said Act had not been repeated.
(ii) Unless
it is otherwise expressly provided, anything done or any action taken
(including any appointment, notification, notice, order, rule, form, regulation
or certificate) in the exercise of any power conferred by or under the repealed
Act shall, insofar as it is not inconsistent with the provisions of this Act,
continue to be in force and be deemed to have been done or taken in the
exercise of the powers conferred by or under the provisions of this Act as if
this Act were in force on the date on which such thing was done or action was
taken unless and until it is superseded by or under this Act and all arrears of
tax and other amount due at the commencement of this Act may be recovered as if
they had accrued under this Act.
(iii) Any
assessment, appeal, revision or other proceedings arising under the repealed
Act and the rules made thereunder and/or pending before an officer or authority
duly empowered to make assessment or hear and decide such appeal, revision or
other proceeding immediately preceding the commencement of this Act shall, on
the date of such commencement stand transferred to the officer or authority
competent to make assessment or to hear and decide appeal or revision or other
proceedings under this Act and thereupon such assessment, shall be made or such
appeal or revision or other proceeding shall be heard and decided within the
period, if any, specified therefore, by such officer or authority in accordance
with the provisions of the repealed Act or the rules made thereunder as if they
were the officer or authority duly empowered for the purpose under the repealed
Act.
(iv)
(a) any application by a
dealer or the Commissioner to the Tribunal for making a reference to the High
Court under sub‑section (1) of section 70 of the repealed Act; or
(b) any
such application made under sub‑section (2) of section 70 of the repealed
Act; or
(c) any
reference made to the High Court under sub‑section (1) or sub‑section
(2) of section 70 of the repealed Act, is pending on the date of commencement
of this Act shall be disposed of by the Board or the High Court, as the case
may be, in accordance with the provisions of section 70 of the repealed Act as
if this Act had not been passed and the said Act had not been repealed.
(v) Notwithstanding
anything contained in clause (i), any appeal, revision or other proceedings
arising under the repealed Act but preferred or initiated after the
commencement of this Act, shall be heard and decided by the authority competent
to entertain any appeal, revision or any other proceedings in accordance with
the provisions of this Act.
(1) Where
a registered dealer holds the stock of any goods specified in Schedule II on
the date of commencement of this Act, he shall ' furnish the particulars
thereof in such form and within such period, in such manner and to such
authority as may be prescribed.
(2) Where any goods specified in Schedule II of
this Act held in stock by registered dealer on the date of commencement
of this Act are tax paid goods within the meaning of the Act repealed by this
Act, and are for sale by him on or after the said date within the State of
Chhattisgarh or in the course of inter‑ State trade or commerce, he shall
claim or be allowed in respect of such goods, in such manner and within such
period as may be prescribed, an input tax rebate,-
(i) at
the rate specified in column (3) of Schedule 11, if such goods are sold within
the State; and
(ii) at
the rate of four percent or the rate specified in column (3) of Schedule 11,
whichever is lower, if such goods are sold in the course of inter‑State
trade or commerce.
(3)
(a) where any goods
specified in Schedule IT of this Act held in stock by a registered dealer, on the
date of commencement of this Act, are goods manufactured out of tax‑paid
goods other than those specified in Schedule III consumed or used as raw
material or used as packing material or explosives consumed in mining, of any
goods specified in Schedule 11, for sale in the State of Chhattisgarh or in the
course of inter‑State trade or commerce on or after the said date, such
dealer shall claim or be allowed in such manner and within such period as may
be prescribed, an input tax rebate in respect of such tax paid goods, at the
rate specified in column (3) of Schedule 11 or at the rate at which such tax
paid goods had borne tax under the Act repealed by this Act whichever is lower.
(b) where
any goods specified in Schedule IT other than those specified in Schedule III
held in stock on the date of commencement of this Act are tax paid goods for
consumption or use as raw material or for use as packing material or explosives
for use in mining of any goods specified in Schedule 11, for sale by him in the
State of Chhattisgarh or in the course of inter‑State trade or commerce
such dealer shall claim or be allowed, in such manner and within such period as
maybe prescribed, an input tax rebate at the rate specified in column (3) of
Schedule 11 or at the rate at which such tax paid goods had borne tax under the
Act repealed by this Act whichever is lower.
(4) The
sale of tax paid goods within the meaning of the Act repealed by this Act, an
or after the said date shall not be liable to tax under clause (ii) of section 8
of this Act.
Explanation: For the purpose of this clause the
expressions "raw material" and "tax paid goods" shall have
the meaning assigned to them in clauses (r) and (x), respectively, of section 2
of the Act repealed by this Act.
74. Powers
to remove difficulties
If any doubt or difficulty arises in giving effect to
any of the provisions of this Act in consequence of the transition to the said
provisions from the corresponding provisions of the Act repealed by section
72, the State Government may within two years from the date of commencement of
this Act by order notified in the official Gazette of the State make such
provision not inconsistent with this Act as appear to be necessary or expedient
for removing the doubt or difficulty.
(Refer Section 15)
|
S. No. |
Description
of goods |
|
|
(1) |
(2) |
|
|
1. |
Animal
driven or manually operated agricultural implements |
|
|
2. |
Aids and
implements used by handicapped persons |
|
|
3. |
Aquatic
feed, poultry feed and cattle feed including grass, hay and straw |
|
|
4. |
Betel
leaves |
|
|
5. |
Books,
periodicals and journals |
|
|
6. |
Charakha
and Amber Charakha handlooms and handloom fabrics and Gandhi Topi |
|
|
7. |
Charcoal |
|
|
8. |
Coarse
grains other than paddy, rice and wheat |
|
|
9. |
Condoms
and contraceptive |
|
|
10. |
Cotton
and silk yam in hank |
|
|
11. |
Curd,
lussi, butter milk and separated milk |
|
|
12. |
Earthen
pot |
|
|
13. |
Electrical
energy |
|
|
14. |
Firewood |
|
|
15. |
Fishnet
and Fishnet fabrics |
|
|
16. |
Fresh
milk and pasteurised milk |
|
|
17. |
Fresh
plants, saplings and fresh flowers |
|
|
18. |
Fresh
vegetables and fruits |
|
|
19. |
Garlic
and ginger |
|
|
20. |
Glass
bangles |
|
|
21. |
Human
blood and blood plasma |
|
|
22. |
Indigenous handmade musical instruments |
|
|
23. |
Kumkum, bindi, alta and sindur |
|
|
24. |
Meat,
fish, prawn, and other aquatic products when not cured or frozen; eggs and
livestock and animal hair |
|
|
25. |
National Flag |
|
|
26. |
Non-judicial
stamp paper and plain paper, commonly known as, cartridge paper, sold by
Government treasuries, postal items like envelope, post card etc. sold by Government, rupee note when sold to the
Reserve Bank of India and cheques sold
loose or in book form. |
|
|
27. |
Organic manure including dung (Gober) |
|
|
28. |
Raw wool |
|
|
29. |
Semen including frozen semen |
|
|
30. |
Silk worm laying, cocoon and raw silk |
|
|
31. |
Slate and Slate pencils |
|
|
32. |
Tender green coconut |
|
|
33. |
Toddy,
Neera and Ark |
|
|
34. |
Unbranded
bread |
|
|
35. |
Unprocessed
and unbranded salt |
|
|
36. |
Water
other than- (i) aerated, mineral, distilled,
medicinal, ionic, battery, de- mineralized
water, and (ii) Water sold in sealed container |
|
Part I
|
|||||
|
S.NO |
Description |
Rate of
tax U/S.8(i) (percent) |
Rate of tax U/S.8(ii) (percent) |
||
|
(1) |
(2) |
(3) |
(4) |
||
|
1. |
Articles
of gold and silver including coins, bullion and specie |
1 |
-- |
||
|
2 |
Gold and silver ornaments of personal wear |
1 |
___ |
||
|
3 |
Precious stones such as diamonds, emeralds,
rubies, pearls and sapphires |
1 |
___ |
||
|
Part II |
|||||
|
S. No. |
Description |
Rate of tax U/S. 80) (percent) |
Rate of tax U/S. 8(ii) (percent) |
||
|
(1) |
(2) |
(3) |
(4) |
||
|
1. |
Agricultural
implements, not operated manually or not driven by animal |
4 |
--- |
||
|
2. |
All
equipments for communications such as, Private Branch Exchange (P.B.X.) and
Electronic Private Automatic Branch Exchange (E.P.A.B.X) |
4 |
___ |
||
|
3. |
All
Intangible goods like copyright, patent, REP license |
4 |
--- |
||
|
4. |
All
kinds of bricks including fly ash bricks, refractory bricks and ashphaltic
roofing, earthen tiles |
4 |
___ |
||
|
5. |
All
types of yam other than cotton and silk yam in hank and sewing thread |
4 |
___ |
||
|
6. |
Aluminium
utensils and enamelled utensils |
4 |
___ |
||
|
7. |
Arecanut
powder and betel nut |
4 |
___ |
||
|
8. |
Bamboo |
4 |
___ |
||
|
9. |
Bearings |
4 |
___ |
||
|
10. |
Beltings |
4 |
--- |
||
|
11. |
Bicycles,
tricycles, cycle rickshaws and parts |
4 |
___ |
||
|
12. |
Bitumen |
4 |
--- |
||
|
13. |
Bone
meal |
4 |
___ |
||
|
14. |
Branded
bread |
4 |
___ |
||
|
15. |
Bulk
drugs |
4 |
--- |
||
|
16. |
Capital
goods as notified by the State Government |
4 |
--- |
||
|
17. |
Castings |
4 |
--- |
||
|
18. |
Centrifugal
and monobloc submersible pumps and parts thereof |
4 |
___ |
||
|
19. |
Coffee
beans and seeds, cocoa pod, green tea leaf and chicory |
4 |
___ |
||
|
20. |
Chemical
fertilizers, pesticides, weedicides and insecticides |
4 |
___ |
||
|
21. |
Coir and
Coir products excluding coir mattresses |
4 |
___ |
||
|
22. |
Cotton and cotton waste |
4 |
___ |
||
|
23. |
Crucibles |
4 |
___ |
||
|
24. |
Declared goods as specified
in section 14 of the Central Sales Tax Act, 1956 |
4 |
___ |
||
|
25. |
Edible oils, oil cake and
de-oiled cake |
4 |
___ |
||
|
26. |
Electrodes |
4 |
___ |
||
|
27. |
Exercise books, graph book
and laboratory note book |
4 |
___ |
||
|
28. |
Ferrous and non-ferrous
metals and alloys; non-metals such as aluminium, copper, zinc and extrusions
of Those |
4 |
___ |
||
|
29, |
Fibres of all types and
fibre waste |
4 |
___ |
||
|
30. |
Flour, atta, maida, suji,
besan |
4 |
___ |
|
31. |
Fried grams |
4 |
___ |
|
32. |
Gur, jaggery, and edible
variety of rab gur |
4 |
___ |
|
33. |
Hand pumps and spare parts. |
4 |
___ |
|
34. |
Herb, bark, dry plant, dry
root, commonly known as jari booti and dry flower |
4 |
___ |
|
35. |
Hose pipes |
4 |
___ |
|
36. |
Hosiery goods |
4 |
___ |
|
37. |
Husk and bran of cereals |
4 |
___ |
|
38. |
Ice |
4 |
___ |
|
39. |
Incense sticks commonly
known as, agarbatti, dhupkathi or dhupbatti |
4 |
___ |
|
40. |
Industrial cables( high
voltage cables, XLPE cables, jelly filled cables, optical fibres) |
4 |
___ |
|
41. |
IT products including
computers, telephone and parts thereof, teleprinter and wireless equipment
and parts thereof |
4 |
___ |
|
42. |
Kerosene oil sold through
PDS |
4 |
___ |
|
43. |
Leaf plates and cups |
4 |
___ |
|
44. |
Industrial inputs and
packing materials as notified by the State Government |
4 |
___ |
|
45. |
Murmuralu(murra),
pelalu(lai), atukulu, puffed rice (poha), muri |
4 |
___ |
|
46. |
Niwars |
4 |
___ |
|
47. |
Nepa slabs (Rough flooring
stones) |
4 |
___ |
|
48. |
Ores and minerals |
4 |
___ |
|
49. |
Paddy, rice, wheat and
pulses |
4 |
___ |
|
50. |
Paper
and newsprint |
4 |
___ |
|
51. |
Pipes of
all varieties including G.I. pipes,
C.I. pipes, ductile pipes and PVC pipes |
4 |
___ |
|
52. |
Plastic
Footwear |
4 |
___ |
|
53. |
Printed
material including diary, calendar |
4 |
___ |
|
54. |
Printing
ink excluding toner and cartridges |
4 |
___ |
|
55. |
Processed
and branded salt |
4 |
___ |
|
56, |
Pulp of
bamboo, wood and paper |
4 |
___ |
|
57. |
Rail
coaches, Engines and Wagons |
4 |
___ |
|
58. |
Readymade
garments |
4 |
___ |
|
59. |
Renewable
energy devices and spare parts |
4 |
___ |
|
60. |
Safey
matches |
4 |
___ |
|
61. |
Seeds |
4 |
___ |
|
62. |
Sewing
machines |
4 |
___ |
|
63. |
Ship and
other water vessels |
4 |
___ |
|
64. |
Silk
fabrics |
4 |
___ |
|
65. |
Skimmed
milk powder |
4 |
___ |
|
66. |
Solvent
oils other than organic solvent oil |
4 |
___ |
|
67. |
Spices
of all varieties and forms including curnin seed, aniseed, turmeric and dry
chillies |
4 |
___ |
|
65. |
Skimmed
milk powder |
4 |
___ |
|
68. |
Sports
goods excluding apparels and footwear |
4 |
___ |
|
69. |
Starch |
4 |
___ |
|
70. |
Sugar
and khandsari |
4 |
___ |
|
|
71. |
Tamarind |
4 |
___ |
|
|
72. |
Textile
fabric |
4 |
___ |
|
|
73. |
Tobacco
and tobacco products |
4 |
___ |
|
|
74. |
Tractors,
harvestors and attachment and parts thereof |
4 |
___ |
|
|
75. |
Transmission
towers |
4 |
___ |
|
|
76. |
Umbrella
except garden umbrella |
4 |
___ |
|
|
77. |
Vanaspati
(Hydrogenated Vegetable oil) |
4 |
___ |
|
|
78. |
egetable
oil including gingili oil and bran oil |
4 |
___ |
|
|
79. |
Writing
instruments |
4 |
___ |
|
Part III
|
||||
|
S. No. |
Description |
Rate of tax U/S. 80) (percent) |
Rate of tax U/S. 800 (percent) |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Diesel |
--- |
25 |
|
2. |
Petrol |
--- |
25 |
|
3. |
Aviation turbine fuel other than those
specified in clause (ii-d) of section 14 of the Central Sales Tax Act, 1956
(No. 74 of 1956) |
___ |
25 |
|
4. |
Natural gas |
--- |
25 |
Part IV
|
|||
|
S. No. |
Description |
Rate of tax U/s. 80) (percent) |
Rate of
tax u/s.
8(ii) (percent) |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Tendu leaves |
12.5 |
12.5 |
Part V
|
|||
|
S. No. |
Description |
Rate of tax u/s. 8(i) (percent) |
Rate of
tax tils.
8(h) (percent) |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
All
other goods not covered by Schedule I and Parts I to IV of this Schedule |
12.5 |
___ |
(Refer Section 13)
|
S. NO, |
Description of goods |
|
|
(2) |
|
1. |
Petrol,
diesel, aviation turbine fuel, natural gas, kerosene, liquefied petroleum gas
and compressed natural gas |
|
2. |
Such
other goods, as may be notified by the State Government |