[POINT AND SEVERAL LIABILITY OF CERTAIN CLASS OF DEALERS]
(1) Where a works contractor appoints a sub‑contractor, who executes the works contract, whether in whole or in part, the contractor and the sub‑contractor shall both 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 the works contract by the sub‑contractor.
(2) If the contractor proves
to the satisfaction of the assessing authority that the tax has been paid by
the sub‑contractor on the sale of the goods involved in the execution of
the works contract by the sub‑contractor and the assessment of such tax
has become final, the contractor shall not be liable to pay tax on the sale of
such goods but he shall be entitled to claim input tax, if any, in respect of
them if the same has not been availed of by the sub‑contractor.
(3) Where an agent purchases
or sells any goods on behalf of a principal, such agent and the principal shall
both be jointly and severally liable to pay tax in respect of the purchase or
sale of goods by the agent.
(4) If the principal on
whose behalf the agent has purchased or sold the goods proves to the
satisfaction of the assessing authority that the tax on such goods has been
paid by the agent and the assessment of such tax has become final, then, the
principal shall not be liable to pay tax on such goods but he shall be entitled
to claim input tax, if any, in respect of them if the same has not been availed
of by the agent.
[LIABILITY OF PARTITIONED HINDU FAMILY,
DISSOLVED FIRM ETC. TO TAX]
(1) Where a dealer is an
undivided Hindu family, firm, or other association of persons, and such family,
firm or association is partitioned, dissolved or disrupted, as the case may be,
(a) the tax payable under
this Act by such family, firm or association of persons for the period upto the
date of such partition, dissolution or disruption may be assessed as if no such
partition, dissolution or disruption had taken place and all the provisions of
this Act shall apply accordingly; and
(b) every person who was at
the time of such partition, dissolution or disruption, a member of an undivided
Hindu family or association of persons or partner of a firm shall,
notwithstanding such partition, dissolution or disruption, be liable severally
and jointly for the payment of the tax including interest and penalty, if any,
payable under this Act by such family, firm or association of persons, whether
assessment is made prior to or after such partition, dissolution or disruption.
(2) Where the registration
certificate of a dealer is cancelled under this Act for reasons other than that
of a partition of undivided Hindu family or dissolution or disruption of a firm
or association of persons, the tax payable under this Act by such dealer for
the period upto the date of cancellation of the registration certificate may be
assessed on such dealer as if no such cancellation had taken place and all the
provisions of this Act shall apply accordingly.
(3) If the business carried
on by the dealer is discontinued after I death, his legal heirs or
representatives shall be liable to pay out of t estate of the deceased, to the
extent the estate is capable of meeting t liability on account of tax, interest
or penalty due from the dealer um this Act, whether such tax, interest or
penalty has been assessed before his death but has remained unpaid, or is
assessed after his death.
Where a dealer registered or
liable to pay tax,
(a) dies; or
(b) transfers or otherwise disposes of his
business in whole or in part or
(c) effects any change in the ownership of his business,
in
consequence of which he is succeeded in the business or p thereof by any other
person and such successor in business carries such business either in its old
name or in some other name, such successor shall for all the purposes of this
Act be deemed to be and to have always been registered as if the certificate of
registration of such dealer had initially been granted to the successor; and he
shall be liable to discharge 1 liabilities of such dealer. The successor shall,
on application to I assessing authority, be entitled to have the registration
certificate amended accordingly.
[LIABILITY TO PAY TAX IN RESPECT OF GOODS SPECIFIED
SCHEDULE G]
(1) Notwithstanding anything
to the contrary contained in other provisions of this Act, tax on sale or
purchase of goods specified in Schedule G, shall be levied and collected on the
sale or purchase price, maxim retail price, face value or the quantity of such
goods at the rates an~ the stage of sale or purchase and under the
circumstances mentioned against such goods in the said Schedule.
(2) Save as otherwise
provided in sub‑section (1), no tax under this shall be levied and
collected on sale or purchase of goods specified Schedule G.