UTTARANCHAL VALUE
ADDED TAX BILL, 2004
Be it enacted by the Legislative Assembly of the State
of Uttaranchal in the Fifty‑fifth Year of Republic of India as follows:
1. Short title, extent and commencement
(1) This Act
may be called The Uttaranchal Value Added Tax Act, 2004.
(2) It
extends to the whole of the State of Uttaranchal.
(3) It
shall be deemed to have come into force on such date as the Government of
Uttaranchal may by notification in the Official Gazette, appoint, and different
dates may be appointed for different provisions of this Act.
In this Act, unless the context otherwise requires
(1) "Assessee"
means any person by whom tax or any other sum of money is payable under this
Act and includes every person in respect of whom any proceedings under this Act
have been taken for the assessment of tax payable by him;
(2) "Assessing
Authority" means any person appointed by the State Government or the
Commissioner to perform all or any of the functions of assessing authority
under this Act;
(3) "Assessment
Year" means a period of 12 months ending on March 31;
(4) "Appellate Authority" means the
authority to whom an appeal lies under Section 51;
(5) "Appellate
Tribunal" means the Appellate Tribunal constituted under Section 54 of
this Act;
(6) "Business" includes:
(i) Any
trade, commerce or manufacture; or
(ii) Any
adventure or concern in the nature of trade, commerce or manufacture; or
(iii) Any transaction
in connection with, or incidental or ancillary to, such trade, commerce,
manufacture, adventure or concern; or
(iv) Any
occasional transaction in the nature of such trade, commerce, manufacture,
adventure or consumables stores, waste or by‑products, or any other goods
of a similar nature or any unserviceable or obsolete or discarded machinery or
any parts or accessories thereof or any waste or scrap or any of them or any
other transaction whatsoever which is ancillary to or is connected with or is
incidental to, or results from such trade, commerce, manufacture, adventure or
concern or works contract or lease,
but does not include any activity in the nature of
mere service or profession which does not involve the purchase or sale of
goods;
(7) "Casual Dealer" means a person
who whether as principal, agent or in any other capacity, undertakes occasional
transactions involving buying, selling, supplying or distributing goods or
conducting any exhibition‑cum‑sale in the State of Uttaranchal,
whether for cash or for deferred payment, or for commission, remuneration or
other valuable consideration, for a period not exceeding 60 days at a time or
such other period as may be prescribed;
(8) "Capital Goods" means plant,
machinery and equipments (including pollution control equipments, quality
control equipments or laboratory equipments) used in the manufacturing or
processing of taxable goods excluding Special Category Goods specified in
Schedule III of this Act, and also excluding such goods when used in civil
structures as may be prescribed;
(9) "Commissioner" means the
Commissioner of Commercial Tax appointed by the State Government and includes
an Additional Commissioner, Additional Commissioner Grade‑1, Additional
Commissioner Grade‑2, a joint Commissioner and a Deputy Commissioner of
Commercial Tax appointed by the Government;
(10) "Date of commencement" means the
date as the State Government may, by notification in the Gazette, appoint, on
which this Act shall be deemed to have come into force;
(11) "Dealer" means any person who,
for the purposes of or in connection with or incidental to or in the course of
his business, carries on in Uttaranchal the business of buying, selling,
supplying or distributing goods with a motive of profit or not directly or
indirectly, regularly or otherwise, whether for cash or deferred payment or for
commission, remuneration or other valuable consideration, and includes:
(a) A department of the Central Government
or any State Government or a local authority by name of any Panchayat,
Municipality, Development Authority, Cantonment Board or any autonomous or
statutory body;
(b) An
industrial, commercial, banking, insurance or trading undertaking whether or
not of the Central Government or any of the State Governments or of a local
authority;
(c) A
commission agent, factor, broker, arhti, del cruder agent, or any other
mercantile agent by whatever name called, and whether of the same description
as hereinbefore mentioned or not, who carries on the business of buying, selling,
supplying or distributing goods on behalf of any principal, whether disclosed
or not;
(d) Any
person who acts within the State as an agent 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, or
(ii) An
agent for handling of 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 a
guarantor for such collection or such payment;
(e) An individual, a firm or a company or other body
corporate, club, Hindu undivided family or any other system of joint family,
association of persons, trust and cooperative society or any other society,
whether such society is incorporated or un‑incorporated, and which
carries on such business including buying goods for and selling to its members
for a price, fee or subscription, whether in the course of business or not;
(f) a non‑resident dealer whether an individual, or a
firm or a company or association or other body of persons whether incorporated
or not, the principal office or head quarter whereof is outside the State,
whether or not having branch or office in the State, in respect of purchases or
sales, supplies or distribution of goods in the State of Uttaranchal directly
or through his agent or through such branch or office;
(g) an auctioneer, who carries on the business of selling or
auctioning goods belonging to any principal, whether disclosed or not, and
whether the offer of the intending purchaser is accepted by him or by the
principal or a nominee of the principal;
(h) a casual trader;
(i) a person who supplies by way of or as a part of any
service or any other manner whatsoever, goods, being foods or any other
articles for human consumption or any drink (whether or not intoxicating),
where such supplies :,r service is for cash or deferred payment or other valuable
consideration;
(j) any
person who, for the purposes of or in connection with or incidental to or in
the course of his business disposes of any goods as unclaimed or confiscated,
or unserviceable or scrap, surplus, old, obsolete or as discarded material or
waste products by way of sale;
(k) a
person engaged in the business of transfer otherwise than in pursuance of a
contract, of property in any goods for cash, deferred payment or other valuable
consideration;
(l) any
person who carries on the business of transfer of property in goods (whether as
goods or in some other form) involved in the execution of works contract;
(m) any
person who carries on the business of transfer of right to use any goods for
any purpose (whether or not for a specified period) for cash, deferred payment
or other valuable consideration;
(n) any
person engaged in business of delivery of goods on hire purchase or any other
system of payment by instalment:
PROVIDED that a person who sells agricultural or
horticultural produce grown by him or grown on any land in which he has an
interest, whether as owner, usufructuary mortgage, tenant or otherwise, or who
sells poultry or dairy products from fowls or animals kept by him shall not, in
respect of such goods, be treated as a dealer;
(12) "Declared
Goods" means goods declared under Section 14 of the Central Sales Tax Act, 1956, to be of
special importance in inter‑State trade or commerce;
(13) "Document"
means title deeds, writing or inscription and includes electronic data,
computer programmers, computer tapes, computer discs computer floppies and the
like that furnishes evidence;
(14) "Goods"
means every kind or class of movable property (other than newspaper, actionable
claims, stocks, shares and securities and postal stationery sold by the Postal
Department) and includes
(a) livestock, growing crops, grass, trees
and things attached to or fastened to any thing permanently attached to the
earth which under the contract of sale are agreed to be severed;
(b) all
materials, commodities and articles (whether as goods or in some other form)
involved in the execution of works contract including those used in the fitting
out, improvement or repair of any movable or immovable property, or involved in
lease or hire purchase;
(15) "Government"
means the Government of the State of Uttaranchal;
(16) "Importer"
in relation to any goods means the dealer who makes the first sale of such
goods after their import into the State;
(17) "Input
Tax" in relation to any registered dealer means a tax paid or payable
under this Act by the dealer to another registered dealer on the purchase of
any taxable goods other than Special Category Goods in the course of business
for re‑sale or for use in manufacturing or processing of such taxable
goods for sale or for use as containers or packing materials for packing of
such manufactured goods;
(18) "Lease"
means any agreement or arrangement whereby the right to use any goods for any
purpose is transferred by one person to another (whether or not for a specified
period) for cash, deferred payment or other valuable consideration without the
transfer of ownership and includes a sub‑lease but does not include any
transfer on hire purchase or any system of payment by instalment;
(19) "Lessee"
means any person to whom the right to use any goods for any purpose is
transferred under a lease;
(20) "Lessor"
means any person by whom the right to use any goods for any purpose is
transferred under a lease;
(21) "Manufacture"
means any activity that brings out a change in an article or results in
transformation into a new and different article so understood in commercial
parlance, and would include producing, making, mining, collecting, extracting,
altering, ornamenting, finishing, assembling or otherwise processing, treating
or adapting any goods, but would not include any such process or mode of
manufacture as may be prescribed;
(22) "Manufacturer"
in relation to any goods means the dealer who makes the first sale of such
goods in the State after their manufacture and includes a dealer who makes
purchases from any other dealer not liable to tax on the sales under the Act
other than sales exempted under Section 4;
(23) "Non‑resident
Dealer" means a dealer who carries on business in Uttaranchal, but who has
no fixed place of business or residence in Uttaranchal;
(24) "Official
Gazette" means the Gazette of Government of Uttaranchal;
(25) "Officer‑in‑charge"
of a check post or barrier includes an officer not below the rank of Commercial
Tax Officer, Grade‑2 posted at such check post or barrier;
(26) "Out
put tax" in relation to any registered dealer means the tax charged or
chargeable under this Act in respect of any sale or supply of taxable goods
made by the dealer in the course of business and includes tax paid by a
commission agent in respect of sale of taxable goods made on behalf of such
dealer;
(27) "Person"
includes:-
(a) an
individual;
(b) a Joint
Hindu Family;
(c) a
company or a corporation;
(d) a
firm;
(e) an
association of persons or a body of individuals, whether incorporated or not;
(f) the
Central Government or the Government of Uttaranchal or the Government of any
other State or Union Territory in India;
(g) a
local authority, a club, a society or trust;
(28) "Place
of Business" means any place where a dealer carries on business and
includes
(i) any
shop, ware‑house, godown or other place where a dealer stores his goods;
(ii)
any place where a dealer produces or manufactures
goods;
(iii) any place where a dealer keeps his books
of accounts;
(iv) any
place where a dealer executes the works contract or where the right to use
goods is exercised;
(v) in any
case where a dealer carries on business through an agent (by whatever name
called), the place of business of such agent;
(vi) any
place where a dealer or a person books or delivers goods and any vehicle or
vessel or any other carrier wherein the goods are stored or used for
transporting goods;
(29) "Prescribed"
means prescribed under this Act or under the rules made or notification issued
under this Act;
(30) "
Purchase" with all its grammatical variation and cognate expressions shall
be construed from the word "Sale";
(31) "Purchase
Price" means the amount of valuable consideration paid or payable by a
person for the purchase of any goods, less any sum allowed by the seller as
cash discount according to trade practice and shall include any sum charged for
any thing done by the seller 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;
(32) "Recipient"
means a person receiving goods, as defined for the purpose of this Act;
(33) "Registered Dealer" means dealer
registered under this Act, and includes a dealer who has obtained registration
voluntarily;
(34) "Re‑sale"
means a sale of purchased goods
(i) in
the same form in which they were purchased, or
(ii) without
using them in the manufacture of any goods, or
(iii) without
doing anything to them which amounts to, or results in a manufacture;
(35) "Return"
means any return prescribed and/or required to be furnished under this Act or
the rules;
(36) "Reverse
Tax" means that portion of input tax on the goods for which credit has
been availed but such goods are used subsequently for any purpose other than re
sale or manufacture of taxable goods or execution of works contract or use as
container or packing materials within the State;
(37) "Rules" means rules made under this
Act;
(38) "Sale"
with its grammatical variation and cognate expressions means any transfer of
property in goods (other than by way of mortgage, hypothecation, charge or
pledge) by one person to another in the course of trade or business for cash or
deferred payment or 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 a works contract;
(iii) the
delivery of goods on hire purchase or any system of payment by instalments;
(iv) a
transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration;
(v) a
supply of goods by any unincorporated association or body of persons to a
member thereof for cash, deferred payment or other valuable consideration;
(vi) any
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 drink
(whether or not intoxicating) where such supply or service is for cash,
deferred payment or other valuable consideration;
(vii) a
transfer of property in goods by an auctioneer referred to in clause (g) of sub‑section
(11) or sale of goods by any dealer in the course of any other activity in the
nature of banking or insurance, who in the course of their main activity also
sell goods repossessed or reclaimed; and such delivery, transfer or supply of
any goods under clauses (i) to (vii) above shall be deemed to be the sale of
those goods by the person making the delivery, transfer or supply, and
purchaser of those goods shall be the person to whom such delivery, transfer or
supply is made;
Explanation 1: A sale or purchase shall not be deemed
to have taken place inside the State if the goods are sold-
(a) in the
course of inter‑State trade or commerce; or
(b) outside
the State of Uttaranchal; or
(c) in the
course of import into or export out of the territory of India;
Explanation 2: A sale or purchase shall be deemed to
have taken place in the State under sub‑clause (ii) if the goods are in
the State at the time of transfer of property in such goods (whether as goods
or in some other form) involved in the execution of works contract,
notwithstanding that the agreement for works contract has been wholly or in
part entered into outside the State;
Explanation 3: Notwithstanding anything contained in
this Act, two independent sales or purchases shall, for the purpose of this
Act, be deemed to have taken place-
(a) when
the goods are transferred from a principal to his selling agent and from the
selling agent to his purchaser;
(b) when
the goods are transferred from the seller to a buying agent and from the buying
agent to principal, and if the agent is found in either of the cases aforesaid-
(i) to have sold the goods at one rate and passed on
the sales proceeds to his principal at another rate, or
(ii) to have purchased the goods at one rate and
passed them to his principal at another rate; or
(ii) not to have accounted to his principal for the
entire collection or deductions made to him, from the sales or purchases
effected by him on behalf of his principal; or
(iii) to have acted for a fictitious or non‑existent
principal;
(39) "Sale
Price" means the amount of valuable consideration received or receivable
by a dealer for sale of any goods and shall include any sum charged for any
thing done by the dealer in respect of goods at the time or before the delivery
thereof, excise duty, special excise duty or any other duty or tax but shall
not include-
(i) any
sum allowed by the seller of goods to the purchaser as cash discount,
commission or trade discount according to normal trade practice, at the time of
sale of goods;
(ii) the
cost of outward freight or delivery or the cost of installation in cases where
such cost is separately charged;
(iii)
the amount of tax under this Act, if separately
charged by the dealer; Explanation: For the purpose of this sub‑section
"Sale Price" includes-
(a) in relation
to the delivery of goods on hire purchase or any other system of payment by
installments, the total amount of valuable consideration including deposit or
other initial payment in order to complete the purchase or the acquisition of
the property in goods. It includes hire charges, interest and other charges
incidental to such transaction, but does not include any sum payable as penalty
or as compensation or damages for breach of agreement;
(b) in relation to transfer of the right to use any
goods for any purpose (whether or not for a specified period) the valuable
consideration or hire charges received or receivable for such transfer of right
to use goods but does not include any sum payable as a penalty or as
compensation or damages for breach of agreement;
(c) in relation to the transfer of property in goods
(whether as goods or in some other form) involved in the execution of works
contract, the valuable consideration paid or payable to a person for the
execution of such works contract, less the actual amount representing labour
and such other charges as may be prescribed, but does not include any sum
payable as a penalty or as compensation or damages for breach of agreement;
(d) the amount of duties paid or payable under Central
Excise Act, 1944, or Customs Act, 1962, or U.P. Excise Act (as applicable in Uttaranchal)
in respect of such goods at the time of clearance of the goods from bonded
Warehouse, whether such duties are paid or payable by or on behalf of the
seller or by any other person;
(e) the price of packing material in which goods sold
are packed;
(40) "Special
Category Goods" means the goods specified in Schedule III of this Act on
which tax is payable at the point of Importer or Manufacturer;
(41) "State"
means the State of Uttraranchal;
(42) "State
Government" means the Government of State of Uttaranchal;
(43) "Tax"
means the tax payable under this Act, and includes the amount as lump sum
(composition money) accepted in lieu of actual amount of tax due on the
turnover as provided under section 7 of the Act and amount of reverse input tax
credit;
(44) "Tax Period " means a calendar
month, a quarter of a year, or a year, as may be prescribed, or part thereof;
(45) "Taxable
Turnover" means the turnover on which a dealer shall be liable to pay tax
as determined after making such deductions from his total turnover and in such
manner as may be prescribed;
(46) "Transporter"
means any person who, for the purpose of or in connection with or incidental to
or in the course of business, transports or causes to transport goods, or holds
goods in custody for any person before or after their transportation and
includes railway, shipping company, air cargo service or courier service;
(47) "Turnover
of Sales" means the aggregate amount for which goods are sold or supplied
or distributed by a dealer, either directly or through another, whether on his
own account or on account of others, whether for cash or deferred payment or
other valuable consideration;
Explanation 1: "Turnover of Sales" for the
purpose of this Act shall include any sum charged for any thing done by the
dealer in respect of the goods sold or supplied at the time of or before
delivery thereof but shall not include the sale value of agricultural or
horticultural produce effected by a person who produces it by agriculture or
horticulture from land owned or held by him as lessee, usufructuary mortgagee
or in any other capacity recognized or permitted by law, but the expression
agricultural or horticultural produce shall not include timber or standing
trees, manufactured tea or any other produce which is subjected to manufacture
or processing after harvest;
Explanation 2: "Turnover of Sales" in
relation to-
(a) the
transfer of property in goods (whether as goods or in some other form) involved
in execution of works contract, means the amount of valuable
consideration paid or payable to a person for the execution of such works
contract;
(b) the delivery of goods on hire
purchase or any system of payment by instalment, means the amount of valuable
consideration paid or payable to a person for such delivery; and
(c) the
transfer of the right to use any goods for any purpose (whether or not for a
specified period) means the valuable consideration received or receivable for
such transfer;
Explanation 3: Subject to such
conditions and restrictions, if any, as may be prescribed in this behalf:
(a) the
amount for which goods are sold shall include the price of the packing material
in which they are packed, and any sums charged for any thing done by the dealer
in respect of the goods sold at the time of or the before the delivery thereof,
other than, cost of freight or delivery or cost of installation or the amount
realized as tax on sale or purchase of goods, when such cost or amount is
separately charged;
(b) any
cash or other discount on the price allowed in respect of any sale and any
amount refunded in respect of articles returned by customers shall not be
included in turnover; and
(c) where
for accommodating a particular customer, a dealer obtains goods from another
dealer and immediately disposes of the same without profit to the customer, the
sale in respect of such goods shall be included in the turnover of the latter
dealer alone;
(48) "Turnover of Purchases" with its
cognate expression means the aggregate of the amounts of purchase price paid or
payable by a dealer in respect of any purchase of goods made by or through him
whether for cash or deferred payment, after deducting the amount, if any,
refunded to the dealer by the seller in respect of any goods returned to such
seller within such period as may be prescribed;
(49) "Vehicle"
means every wheeled conveyance used for carrying goods solely or in addition to
passengers and includes an auto vehicle, a bicycle, a hand driven or an animal
driven cart, an animal carrying load, a rickshaw, or a person carrying goods;
(50) "Value
of Goods" means the value as ascertained from the purchase invoice (s)
/bill (s) and includes insurance charges, excise duties, countervailing duties,
sales tax, transport charges, freight charges and all other charges incidental
to the transaction of the goods:
PROVIDED
that where the purchase invoice(s) /bill(s) are not produced or when the goods
are acquired or obtained otherwise than by way of purchase, the value of goods
shall be the value at which the goods of like kind or quality are sold or are
capable of being sold in open market;
(51) "VAT
Invoice" means a document listing goods sold, with price, quantity, tax
charged, and such other particulars as may be prescribed in the Act or the
rules made thereunder;
(52) "Vessel"
includes any ship, barge, boat, raft, timber, bamboos or floating materials
propelled in any manner;
(53) "Works
Contract" include any agreement for carrying out, for cash, deferred
payment or other valuable consideration, building, constructing, manufacture
processing fabrication installation fitting out improvement modification repair
or commissioning of any movable or immovable property;
(54) “Year “ means the
financial year beginning form 1st April and ending with 31st
March;
(55) "Year
of Commencement" means the assessment year in which the date of
commencement of this Act falls.
(1) Tax
shall be levied and charged in accordance with the provisions of this Act on
every sale made within the State by a dealer or a person.
(2) Every
person who is registered or is liable to be registered under the provision of
this Act shall be a taxable person and liable to pay tax in the manner provided
in the Act.
(3) Subject
to provisions of sub‑section (4) or sub‑section (5) or sub‑section
(6) or sub‑section (7) as may be applicable, every dealer or a person
shall pay from the date he becomes so liable, a tax for each assessment year on
his turnover, to be determined in the prescribed manner, of all sales or
purchases, as the case may be, inside the State, made on or after the date he
becomes liable to pay tax at such rates as provided by or under Section 4 of
the Act.
(4) Where
a dealer carries on the business of-
(i) sale
of any taxable goods in the course of inter‑State trade or commerce; or
(ii) sale
of any taxable goods in the course of export out of the territory of India; or
(iii) consigns
any taxable goods for delivery at a place outside the State; or
(iv) sale
of any taxable goods purchased or received from outside the State; or
(v) purchases
of any taxable goods after furnishing any form of declaration or certificate
prescribed either under Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948)
Adaptation and Modification Order, 2002 or the Central Sales Tax Act, 1956 or
under this Act; or
(vi) sales
or purchases of taxable goods if such
dealer is already registered
under Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and
Modification Order, 2002 or the Central Sales Tax Act, 1956; and desires to
retain such registration after the commencement of this Act or applies for
grant of registration voluntarily under the provisions of this Act; and
(a) if such dealer has been carrying on the
business in the immediately preceding assessment year and continues it on the
date of commencement of this Act, he shall be liable to pay tax from the date
of commencement of this Act; and
(b) if
such dealer commences business on or after the date of commencement of this
Act, he shall be liable to pay tax from the date on which any of events from
(i) to (vi) above takes place for the first time in any assessment year.
(5) Where
any dealer has carried on business of purchases and, or of sales of goods
inside the State only and has neither furnished nor received any form of
declaration or certificate prescribed under Uttaranchal (The Uttar Pradesh
Trade Tax Act, 1948) Adaptation and Modification Order, 2002 or the Central
Sales Tax Act, 1956 or rules made or notifications issued there under in
respect of any purchases or sales, and the business continues on the date of
commencement of this Act, and
(a) if
such dealer has been carrying on business for whole or part of the immediately
preceding assessment year, and continues it on the date of commencement of the
Act and
(i)
the aggregate of his
turnover as per provisions of Uttaranchal (The Uttar Pradesh Trade Tax Act,
1948) Adaptation and Modification Order, 2002 in the preceding year exceeded
the amount prescribed under sub‑section (9) in case of whole year or the
proportionate amount in case of part of the year, he shall be liable to pay tax
from the date of commencement of this Act; or
(ii)
the aggregate of
turnover as per the provisions of Uttaranchal (the Uttar Pradesh Trade Tax Act,
1948) Adaptation and Modification Order, 2002 for the period from the first day
of the year of commencement up to the date of commencement of the Act, exceeds
the amount prescribed under sub‑section (9) proportionately, he shall be
liable to pay tax from the date of commencement of the Act; or
(iii) if
such dealer is not liable to pay tax from the date of commencement, under
clause (a) (i) and clause (ii) above, he shall be liable to pay tax from the
date the aggregate of his turnover for the first time exceeds the taxable
quantum in any assessment year; or
(iv) if
such dealer is already registered under the Uttaranchal (The Uttar Pradesh
Trade Tax Act, 1948) Adaptation and Modification Order, 2002 or Central Sales
Tax Act, 1956 and desires to retain it voluntarily, he shall be liable to pay
tax from the date of commencement of the Act;
(b) if
such dealer commences business in the year of commencement on the first day or
any other subsequent date but before the date of commencement of the Act, and
(i) the
aggregate of his turnover from commencement of business till the date of
commencement of this Act exceeds the proportionate amount of taxable quantum,
he shall be liable to pay tax from the date of commencement of this Act;
(ii) if
such dealer is not liable to pay tax from date of commencement of this Act,
under sub‑clause (i) above, he shall be liable to pay tax from the date
the aggregate of his turnover for the period starting from the date of
commencement of business and ending on the last date of the assessment year,
for the first time exceeds the proportionate amount of taxable quantum;
(c)
(i) if such dealer
commences business on or after the date of commencement of the Act either in
the year of commencement or in any subsequent assessment year, he shall be
liable to pay tax in such first assessment year from the date when the
aggregate of his turnover for the period starting from the date of commencement
of his business and ending on the last date of that assessment year for the
first time exceeds the proportionate amount of taxable quantum; and
(ii) if
he is not liable to pay tax in the year of commencement of business as per sub‑clause
(i) above, he shall be liable to pay tax in the first assessment year in which
the aggregate of his turnover exceeds taxable quantum and shall be liable from
the date his turnover so exceeds for the first time.
(6) Every
dealer who has become liable to pay tax under this Act shall continue to be so
liable but if for three consecutive years his turnover remains below the
taxable quantum in each of the years, his liability to pay tax shall cease.
(7) Every
dealer whose liability to pay tax under this Act has ceased under sub‑section
(6) and his turnover again exceeds the taxable quantum on any day, he shall be
liable to pay tax with effect from the date immediately following the day on
which his turnover calculated from the commencement of the year again exceeds
the taxable quantum, on all sales or purchases effected by him after that date.
(8) Where
by any order passed under this Act, it is found that any person registered as
dealer ought not to have been so registered and the registration certificate is
cancelled, then notwithstanding any thing contained in this Act, such person
shall be liable to pay tax for the period commencing with the date of his
registration and ending with the date of such order, as if he was a dealer.
(9) Taxable
quantum-
(1) No
dealer shall, except as otherwise provided under clause (5) of this sub‑section,
be liable to tax under sub‑section (3), if, during the assessment year,
the aggregate of his turnover of sales of all goods, whether such sale is made
by the dealer directly or through his branch, depot or agent inside the State,
or in the course of inter‑State trade or commerce, or in the course of
export out of the territory of India or by way of consignment outside the
State, is less than the amount mentioned hereinafter-
(a) in
the case of manufacturers or producers of any goods for sale Rs. 3 lacs
(b) in
case of execution of works contract Rs. 1 lac
(c) in
case of transfer of right to use goods Rs. 1 lac
(d) in
case of dealers engaged in any other business Rs. 3 lacs
The State Government may, by notification in the
Gazette, fix a larger amount either in respect of all dealers in any goods or
in respect of particular class of dealers;
(2) Nothing
in clause (1) shall apply in respect of-
(i) the
sale by a dealer of goods imported by him from outside Uttaranchal, the
turnover whereof is liable to tax under the Act,
(ii) the
sale by a dealer of-
(a) goods
imported by him from outside Uttaranchal after furnishing to selling dealer a
declaration under sub‑section (4) of Section (8) of the Central Sales Tax
Act, 1956;
(b) goods
purchased or imported by furnishing any declaration or certificate prescribed
under any provision of this Act;
(c) goods
manufactured by him by using the goods referred to in sub‑clause (i) or
sub‑clause (ii);
(3) Where
the amount specified in, or notified under clause (1) is altered during an
assessment year, the tax payable by a dealer under this section shall be
computed as follows:-
(i) on
the turnover relating to the period prior to such alteration, as though the
amount specified in or notified under clause (1) had not been altered; and
(ii) on
the remainder, as though the altered amount has been in force on all material
dates;
(4) Where
tax is payable, and has been so paid, by a commission agent on any turnover on
behalf of his principal, the principal shall not be liable to pay the tax in
respect of the same turnover;
(5) (i) Every dealer commencing business during
the course of an assessment year shall be liable to pay tax in that year with
effect from the date immediately following the day on which the aggregate of
his turnover from the date of commencement of his business for the first time
exceeds the proportionate amount of taxable quantum;
(ii) Every
dealer discontinuing business during the course of an assessment year, shall be
liable to pay tax up to that date if the aggregate of his turnover for the
period from the first day of the commencement of the assessment year to the
date of discontinuance of his business exceeds the amount of taxable quantum
proportionately.
Explanation: The dissolution of a firm or association
of persons or partition of a Joint Hindu Family or transfer by a dealer of his
business shall be deemed to be discontinuance of business within the meaning of
this sub‑section.
(10) For the
purpose of calculating the gross turnover to determine the liability to pay tax
under the Act
(i) except
as otherwise expressly provided, the turnover of all sales (whether taxable or
not) and as the case maybe, the turnover of al1purchases on which tax is
payable under the provisions of sub‑section (12) of this section shall be
included;
(ii) the
turnover shall include all sales and such purchases made by the dealer in his
account and also on behalf of principals whether disclosed or not;
(11) Taxable Turnover
(1) The
tax payable by a dealer liable to pay tax under sub‑section (3) of
Section 3 shall be levied on his taxable turnover of sales;
(2) Taxable
turnover of sales in relation to a dealer liable to pay tax on sale of goods
under sub‑section (3) of Section 3 shall be that part of the gross
turnover of sales during any period which remains after deducting there from,-
(a) sales
of goods declared as exempt from tax in Schedule 1,
(b) sales
of goods to a person or a dealer or an Organization specified in Schedule IV or
Schedule V,
(c) sales
of goods which are shown to the satisfaction of the assessing authority to have
taken place
(i) in
the course of inter‑State trade or commerce, or
(ii) outside
the State of Uttaranchal other than by way of sale, or
(iii) in
the course of export of the goods out of the territory of India;
Explanation: Section 3, Section 4 and Section 5 of the
Central Sales Tax Act, 1956 shall apply for determining whether or not a
particular sale or purchases has taken place in the manner indicated in sub‑clause
(i), sub‑clause (ii) or sub‑clause (iii).
(d) in
case of turnover of sales in relation to works contract certain deductions as
may be prescribed and subject to such conditions and restriction as may be imposed;
(e) such
other sales as may be prescribed and subject to such conditions and
restrictions as may be imposed;
(12) Tax
on purchases in certain circumstances: Every dealer who in the course of his
business purchases any goods-
(i) from a
registered dealer in the circumstances in which no tax under this Act is
payable by that registered dealer on the sale price of such goods; or
(ii) from
a dealer other than a registered dealer and tax on sale of such goods cannot be
levied on the seller either in view of any provision of this Act or because the
selling dealer though liable to pay tax but has not obtained registration; or
(iii) from
any other person,
he shall be liable to pay tax on purchase price
of such goods if
(a) goods
are not sold within the State of Uttaranchal, or in the course of Inter‑State
trade or commerce or in the course of export out of the territory of India; or
(b) goods
are-
(i) sold
or disposed of otherwise than (a) above; or
(ii) consumed
or used in the manufacture of goods exempt from tax under this Act, or
(iii) after
their use or consumption in the manufacture of goods and such manufactured
goods are disposed of otherwise than by way of sale in the State of Uttaranchal
or in the course of inter‑State trade or commerce or in the course of
export out of the territory of India; or
(iv) used
or consumed otherwise,
and such tax shall be levied at the same rate at which
it would have been levied under this Act on the sale of such goods within the
State on the date of such purchases.
Explanation: Without prejudice to the above provision,
it is clarified that every dealer who in the course of his business purchases
any taxable goods on which no tax is payable by the seller in view of the
provisions of sub‑section (11) of Section 2, the dealer shall be liable
to pay tax on purchase price of such goods and such tax shall be levied at the
same rate on which it would have been levied under this Act on the sale of such
goods within the State on the date of such purchase.
(1) The
tax payable by a dealer under this Act shall be levied on his taxable turnover
at such rates as may be prescribed in Schedules under sub‑section (2),
but not exceeding-
(a) the maximum
rate for the time being specified in Section 15 of Central Sales Tax Act, 1956
in respect of declared goods, and
(b) 50
percent in respect of goods other than the goods referred to in clause (a)
above:
PROVIDED that in case of transfer of the right to use
any goods, the rate of tax shall not exceed twenty percent in respect of goods
other than the goods referred to in clause (a) above.
(2)
(1) No tax under this Act
shall be payable on the sale or purchase of the goods specified in Schedule‑I
(2) Subject
to the provisions of Section 3, a dealer shall be liable to pay tax on his
taxable turnover-
(a) At every point of sale at the rate hereafter
provided:
(i)
In respect of goods
specified in Schedule II (A): 1 percent
(ii)
In respect of goods
specified in Schedule II (B): 4 percent
(iii) In
respect of goods specified in Schedule II(C) at the rate specified therein
(iv) In
respect of goods other than those included in any of the Schedules: 12.5
percent
(b) At the
point of sale by Manufacturer or sale by Importer in respect of Special
Category Goods specified in Schedule 111: 20 percent
(3) Sale
of goods to or by the dealer or persons specified in Schedule IV shall be
exempt from whole or any part of tax, as may be specified therein.
(4) A
sale in the course of export of goods as specified under sub‑section (1)
and sub‑section (3) of Section 5 of the Central Sales Tax Act, 1956 shall
be Zero‑Rated which means that there shall be no tax on the sale turnover
of such transaction and the exporter shall be entitled to refund of tax paid by
him on purchase of goods which are so exported:
PROVIDED that units established in Special Economic
Zones (SEZ), shall be entitled to claim refund of tax paid on purchase from
units established in Domestic Tariff Area.
(5) Any
person or a dealer or an international organisation listed in Schedule V shall
be entitled to refund of tax paid by it on the purchase of taxable goods.
(6) Where
the State Government is satisfied that it is expedient in public interest so to
do, it may by notification and subject to such conditions and restrictions as
may be specified therein, allow a rebate up to full amount of the tax payable
on sale or purchase of any goods where tax on sale or purchase of such goods is
leviable under any other State Act and if it is proved that the turnover of
sales and/or of purchases have been disclosed under that Act before the
authority competent to levy tax under that Act.
(3)
(i) When goods are sold
or purchased in containers or packed in any packing material, the rate of tax
applicable to such containers or packing material, as the case may be, shall,
whether the price of container or packing material is charged separately or
not, be the same as those applicable to the goods contained or packed and
turnover in respect of container and packing material shall be included in the
turnover of such goods.
(ii) Where
the sale of goods contained in container or packed in packing material is
exempt from tax, then the sale of such container or packing material shall also
be exempt from tax.
(4) The
State Government may, by notification in the Official Gazette, declare
different rates in respect of different goods, or add or remove any Schedule
(s), or add to, amend or alter any Schedule of this Act.
(5) Every
dealer shall pay a tax on the net turnover, determined in the prescribed
manner, in respect of
(i) transfer
of the right to use any goods for any purpose (whether or not for a specified
period) at the rate of four percent; and
(ii) transfer
of property in goods (whether as goods or in some other form) involved in the
execution of works contract at such rates as are provided under sub‑section
(2) above:
PROVIDED that where any goods purchased are involved
in execution of works contract and tax has been paid or is payable within the
State in accordance with provisions under Section 3 at the rate prescribed
under sub‑section (2) of Section 4, on any earlier sale or purchase of
such goods, the purchase price of such goods shall be deducted from the total
turnover under a works contract.
PROVIDED FURTHER that the State Government may, by
notification in the Gazette, declare different rates for different goods or for
different class of dealers so as not to exceed the limits specified under sub‑section
(1) above.
(6) Rebate
on tax on certain purchases and sales:
(1) Subject
to such conditions as it may impose, the Government may, if it deems necessary
so to do in the public interest, by notification in the Official Gazette, exempt
the sale or purchase of any goods, or any sales or purchases made to or by a
class of dealers or persons specified in the said notification from payment of
the whole or any part of any tax payable under the provisions of this Act, and
any notification issued under this section may be issued so as to be
retrospective to any date not earlier than the date of commencement of this Act
and such exemption shall take effect from the date of the publication of the
notification in the Gazette or such other earlier or later date as may be
mentioned therein;
(2) Where
any dealer or person has purchased any goods under a declaration or certificate
given by him under any notification issued under this section, and
(i) any
of the conditions subject to which such exemption was granted; or
(ii) any
of the restrictions or the conditions of the declaration or the certificate,
are not complied with for any reasons whatsoever, then without prejudice to the
other provisions of this Act, such dealer or person shall be liable to pay tax
on the sale price of the goods at the rate setout against each of such goods in
the Schedule under Section 4 notwithstanding that such dealer or person was not
liable to pay tax under any other provisions of this Act and accordingly the
dealer or the person who has become liable to pay tax under this sub‑section
shall file a return including the sale price of such goods therein, and also
pay the tax, in the prescribed manner. The tax due from any such dealer or
person shall be assessed and recovered as if the person or dealer is a dealer
liable to be proceeded against under the provisions of this Act.
(3) If
the assessing authority has reason to believe that any person or dealer is
liable to pay tax under sub‑section (2), the assessing authority, shall,
after giving him reasonable opportunity of being heard, assess the amount of
tax so due.
(7) Special relief to
certain manufactures:
(1) Notwithstanding
anything contained in Section 3 and /or this Section where any goods liable to
tax under this Act are sold by a dealer to another dealer and such other dealer
furnishes to the selling dealer in prescribed form and manner a certificate to
the effect that he holds an Authorisation Certificate issued under clause (2)
in respect thereof, the selling dealer shall be liable in respect of those
goods to tax at such concessional rate or be wholly or partly exempt from tax,
subject to the conditions and restrictions as may be notified by the State
Government in the Gazette in that behalf.
Explanation : For the purpose of this sub‑section
the conditions and restrictions that may be specified for the grant of
concession in respect of, or exemption from tax, may include the requirement
that the authorised goods referred to in clause (2) shall be manufactured in a
manufacturing unit covered under Section 4‑A of Uttaranchal (The Uttar
Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002, which
goes into production after such date, whether before or after the date of the
notification under this sub‑section, and within such period as may be
specified.
(2) Where
a dealer requires any goods, referred to in clause (1) for use by him in the
manufacture in the State of any authorised goods, or in the packing of such
authorised goods manufactured or processed by him, and such authorised goods
are intended to be sold by him in the State or in the course of inter‑State
trade or commerce or in the course of export out of India, he may apply to the
Assessing Authority in such form and manner and within such period as may be
prescribed, for the grant of an Authorisation Certificate in respect thereof,
and if the applicant satisfies such requirements including requirement of
depositing late fee and conditions as may be prescribed, the Assessing
Authority shall grant to him in respect of such goods an Authorisation
Certificate in such form and subject to such conditions, as may be prescribed.
Explanation: For the purposes of this sub‑section
(a) "goods"
required for use in the manufacture shall mean Capital Goods and raw materials,
processing materials, consumable stores, spare parts, accessories, components,
sub‑assemblies, fuels or lubricants; and
(b) "authorised
goods" means such goods as may, from time to time, be notified by the
State Government in that behalf.
(3)
(i) Where the assessing
authority is satisfied that the dealer in whose favour an Authorisation
Certificate in respect of any goods was granted under clause (2)-
(a) has
discontinued the business or the manufacturing of authorised goods in respect
whereof the Authorisation Certificate was granted; or
(b) has
made a breach of any condition of the Authorisation Certificate; or
(c) has
failed to furnish the security, if any, required under Section 20; or
(d) has
failed to pay any tax, penalty or other dues payable under this Act within a
period of three months from the date when such tax, penalty or other dues became payable;
such authority may, either of its own motion or on the
application of the dealer, cancel the Authorisation Certificate with effect
from such date as it may specify.
Explanation: The dissolution of a firm, association of
persons or a joint Hindu family or transfer by a dealer of his business shall
be deemed to be discontinuance of business within the meaning of this clause.
(ii) The
assessing authority may amend an Authorisation Certificate granted under clause
(2) either of its own motion or on the application of the dealer where the
dealer has changed the name or place of his business; or has closed down any
branch or opened a branch, or for any other sufficient reason:
PROVIDED that no Authorisation Certificate shall be
cancelled or amended by the Assessing Authority of its own motion except after
reasonable opportunity of being heard has been given to the dealer.
(4) Where
a dealer in whose favour an Authorisation Certificate has been granted under
clause (2) has purchased the goods after payment of tax at concessional rate
under this section or, as the case may be, without payment of tax and has used
such goods for a purpose other than that for which the Authorisation
Certificate was granted or has otherwise disposed of the said goods, such
dealer shall be liable to pay as penalty such amount as the Assessing Authority
may fix which shall not be less than the difference between the amount of tax
on the sale or purchase of such goods payable under this section and the amount
of tax payable under any other provisions of this Act but not exceeding three
times the amount of such difference.
(5) Where
a dealer in whose favour an Authorisation Certificate has been granted under
clause (2) has purchased any goods after payment of tax at concessional rate
under this Section, or as the case may be, without payment of tax and the goods
manufactured out of such raw materials or processing materials or manufactured
goods after being packed with such packing material are sold or disposed of
otherwise than by way of sale in the State or in the course of inter‑State
trade or commerce or in the course of export the difference between the amount
of tax on the sale or purchase of such goods payable under this section and the
amount of tax calculated at the rate of four percent, on the sale or purchase
of such goods.
(6) For
determining whether a sale or purchase in the course of inter‑State trade
or commerce, within the State, or in the course of export out of India, the
provisions of Section 3, Section 4 and Section 5 of the Central Sales Tax Act,
1956, shall respectively apply
(7) No
penalty under this section shall be imposed unless the dealer has been given a
reasonable opportunity of being heard.
(8) No
penalty under Section 58 shall be imposed in respect of the same facts on which
a penalty has been imposed under this section.
(9) Every
notification made under this section shall, as soon as may be after it is made,
be laid before the State Legislative Assembly while it is in session, for a
total period of not less than fourteen days, extending in its one session or
more than one successive sessions, and shall, unless some later date is
appointed, take effect from the date of its publication in the Gazette subject
to such modifications or annulments as the State Legislative Assembly may
during said period make. However any such modification or annulment shall be
without prejudice to the validity of any thing previously done there under
except that any imposition, assessment, levy or collection of tax or penalty
shall be subject to the said notification or annulment.
(10) Notwithstanding
anything contained in this Section, the State Government may grant moratorium
for payment or allow part payment of the admitted tax in case of industrial
units under the provisions of Section 79 of this Act.
(1) The
net tax payable by a taxable person for a tax period shall be determined by the
formula:
Net tax payable = (A+B)‑C
Where "A" is Output Tax being the total of
the tax payable as per sub‑section (2) below; and
"B" is Tax on Purchases for the said tax
period under provision of sub‑section
(12) of Section 3; and
"C" is Input Tax being the total of the tax
paid as per sub‑section (3) below and subject to provisions of Section 6.
(2) Output Tax
(i) Out
put tax in relation to a registered dealer means the tax charged or chargeable
under this Act in respect of any sale or supply of taxable goods made by the
dealer in the course of his business and includes tax paid by a commission
agent in respect of sale of taxable goods made on behalf of such dealer;
(ii) Subject
to provisions of Section 6, a dealer shall be liable to pay the output tax
under this Act leviable on the taxable turnover at the rate and subject to such
conditions as may be prescribed from time to time.
(3) Input
Tax‑Subject to the provisions of Section 6, Input tax in relation to any
registered dealer means the tax paid or payable under this Act by the dealer to
another registered dealer on the purchase of any taxable goods other than
Special Category Goods, in the course of business for resale or for use in
manufacturing or processing of such taxable goods for sale or for use as
container or packing materials for packing of such manufactured goods.
(4) The
net tax payable by a dealer liable to pay tax but not registered under this Act
for a tax period shall be equal to the out put tax and tax on purchases, if
any, payable for the said period.
(5) Every
taxable person shall pay in full the tax payable by him for the tax period at
the time that person is required to file his return pursuant to sub‑section
(1) of Section 23.
(6) If
the amount calculated under sub‑section (1) is a negative quantum, the
same shall be adjusted against tax liability, if any, or refunded as per the
provisions under sub‑section (10), sub‑section (11), sub‑section
(12) and sub‑section (13) of Section 6 of the Act.
(1) Input
Tax Credit shall be allowed only to a registered dealer, and for the purpose of
calculating the net tax payable by a registered dealer for any tax period after
being registered, an input tax credit as determined under the provisions of
this Act shall be allowed to such registered dealer for the tax paid or payable
in respect of all taxable sales other than goods specified in Schedule III or
any other sales as may be prescribed:
PROVIDED that no input tax credit shall be allowed in
respect of the taxable purchases on which the tax is paid or payable under sub‑section
(12) of Section 3:
PROVIDED FURTHER that notwithstanding anything
contained in sub‑section (1) or its proviso above, input tax credit in
respect of purchases on which tax is paid or payable under sub‑section
(12) of Section 3, shall be allowed in the following circumstances
(a) purchase
from a person who sells agriculture or horticulture produce grown by him or
grown on any land in which he has an interest whether as owner, usufructuary
mortgagee, tenant or otherwise, or who sells poultry or dairy products from
fowls or animals kept by him, and such persons are, in respect of such goods,
not treated as a dealer under the provisions of sub‑section (11) of
Section 2 of this Act; or .
(b) purchase
of any goods as may be notified by the State Government for this purpose,
subject to such conditions and restrictions as may be specified in said notification.
(2) The input tax credit to which the registered dealer is
entitled shall be the amount of tax paid by the registered dealer to the
seller, on his turnover of purchases made during the tax period, intended to be
used for the purposes and subject to the conditions as specified in sub‑section
(3), sub‑section (8), sub‑section (9), and sub‑section (10)
and calculated in such manner as may be prescribed.
(3) Input
tax credit shall be allowed for the goods purchased within the State of
Uttaranchal, from a registered dealer holding a valid certificate of
registration under Section 15 or Section 16, for the purpose of-
(a) sale
in Uttaranchal; or
(b) sale
in the course of inter‑State trade and commerce; or
(c) sale
in the course of export out of the territory of India; or
(d) use
as raw material in manufacturing or processing of goods (other than those
specified in Schedule I or Schedule III) and containers or other packing
materials used for packing of such manufactured goods, for sale or resale
within the State or in the course of inter‑State trade or commerce;
(e) use
as raw material in manufacturing or processing of any goods other than those
specified in Schedule III and containers and other packing materials used for
packing of such manufactured goods, for sale in the course of export of goods
out of the territory of India:
PROVIDED that with reference to clause (d) above, in
case such finished products are despatched outside the State other than by way
of sale, a partial amount of input tax credit shall be allowed in respect of
tax paid in excess of four percent on the raw materials used directly in the
manufacture of such finished products:
PROVIDED FURTHER that partial input tax credit shall
be allowed in respect of tax paid in excess of four percent on petroleum
products used as fuel (other than Petrol Aviation Turbine Fuel, Natural Gas and
Diesel) and other fuels used in production of taxable goods or captive power,
but excluding fuel when used as fuel in motor vehicles.
(4)
(i) Where during a tax
period a registered person purchasing goods (other than Capital goods) on which
an input tax credit is admissible under provisions of this Section, and the
purchases are used partially for various purposes specified in sub‑section
(3), input tax credit shall be allowed proportionate to the extent they are
used for the purposes specified therein, and such different, purposes include-
(a) sales consisting of sale of taxable
goods and sale of goods exempted from tax, or
(b) sales
outside the State consisting of sale of goods and dispatches of goods in the
form of consignment or stock transfer to other States, or
(c) inputs
being used in the course of business and inputs being used for any other
purposes;
(ii) Amount
of input tax credit in respect of purchases of a particular commodity during
the tax period shall be the aggregate of all amounts of input tax credit
computed in respect of each purpose the commodity purchased is utilized. The
total amount of input tax credit shall be the aggregate of input tax credit for
all commodities;
(iii) The
method that is used by a person to determine the extent to which goods are sold
or supplied, or used or consumed in the manufacturing of goods, or intended to
be sold or supplied, or used or consumed in the manufacturing of the goods, for
different purposes, should be fair and reasonable in the circumstances. The
assessing authority, after giving the dealer an opportunity of being heard, may
reject the method adopted by the dealer and determine the amount of input tax
credit on the basis of any other method of proportionate distribution:
PROVIDED that the State Government may, from time to
time, frame rules consistent with the provisions of this Act for computation of
input tax and when such rules are framed, no input tax shall be computed except
in accordance with such rules.
(5) For
the purpose of calculating the net tax payable by a registered person for his
first tax period after commencement of this Act or his becoming registered, as
the case may be, an input tax credit as determined under this section shall be
allowed, subject to the following conditions, to the registered person for the
tax paid or payable in respect of stock in hand of all taxable goods (excluding
capital goods) purchased by the person prior to the commencement of this Act,
or, as the case may be, the person becoming registered
(i) goods
were purchased by a registered dealer for use in his business,
(ii) goods
were purchased not more than one year prior to the date of commencement of this
Act or, as the case may be, the date of registration, and goods are in hand on
such date,
(iii) goods,
if purchased before the commencement of this Act, have suffered tax under
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and
Modification Order, 2002 and are also taxable under this Act,
(vi) input
tax credit shall be the actual rate of tax paid on purchase of such goods or
the rate as applicable under this Act, whichever is lower.
(6) An
input tax credit shall be claimed by a registered dealer in the following
manner:
(i) In
respect of goods held in the opening stock (excluding Capital Goods) on the
date of commencement of this Act, or on the date the dealer applies for grant of
registration, input tax credit shall be claimed in six equal monthly
instalments in returns for the tax periods covering period of nine months
starting after expiry of three months from the month in which the date of
commencement of this Act or, as the case may be, the date of presentation of
application for registration falls;
(ii) In
respect of Capital Goods, amount of input tax credit shall be claimed in
accordance with the provisions of sub‑section (7);
(iii) In
other cases input tax credit shall be claimed in the return of the tax period
in which purchase of goods to which such input tax credit relates, have been
made.
(7)
(1) Input tax credit on
Capital Goods shall be limited to plant, machinery and equipment used in the
manufacturing or processing of the taxable goods. In respect of purchase of
such Capital Goods upto the date of commencement of commercial production, a
manufacturer shall be eligible for adjustment of input tax, in 36 equal monthly
installments commencing from the beginning of the financial year following the
year in which the date of first sale of such taxable goods falls. In case of
purchase of such Capital Goods after the date of commencement of commercial
production, the total of such input tax for a financial year shall be adjusted
in 36 equal monthly installments commencing from the beginning of the next
financial year:
PROVIDED that in case of an exporter, the amount of
input tax credit shall be adjusted in twenty‑four equal monthly
installments instead of thirty six installments as above.
(2) No
input tax credit shall be allowed on Capital Goods when
(i) goods
are not connected with the business of the dealer; or
(ii) goods
are purchased or paid for prior to the date of commencement of this Act or the date
of registration under this Act; or
(iii) goods
are used in manufacturing or processing of goods exempt from tax or Special
Category Goods specified in Schedule III, or providing services or trading
activities which are not liable to tax under this Act; or
(iv) goods
are used for lease under an agreement of transfer of right to use goods
(whether for a specified period or not) for any purpose; or
(v) goods
are used in connection with transfer of property in goods involved in the
execution of works contract; or
(vi) goods
are used in generation of energy/power including captive power; or
(vii) goods
have been already used, or acquired for use in any other factory or workshop in
India.
Explanation: The Government may, by notification,
declare any Capital Goods which shall not be deemed, for purpose of this
section, to be included in plant, machinery and equipment above.
(3) No
input tax credit shall be allowed on the capital or other expenditure on land,
civil structure or construction, and motor car, accessories or spare parts.
(4) In
case of closure of business before the period specified above, no further input
credit shall be allowed and input tax credit carried forward, if any, shall be
forfeited.
(8) No input tax credit on
purchase of goods shall be allowed in respect of-
(a) goods
purchased from an un‑registered dealer or a dealer whose Certificate of
Registration has been cancelled; or
(b) goods
purchased from outside the State; or
(c) goods
the sale of which are exempt under this Act or the goods used in manufacture,
processing or packing of such goods; or
(d) goods
whether goods as such or constituents of finished or semi finished goods which
remain unsold in stock at the time of closure of business due to discontinuance
by the dealer or cancellation of his registration or his being declared non‑taxable
under the provisions of this Act; or
(e) goods
transferred outside the State, other than by way of sale; or
(f) in
respect of raw material used in manufacture or processing of goods where the
finished products are dispatched outside the State other than by way of sales;
or
(g) goods
purchased from a registered dealer who has given an option to pay presumptive
tax at a percentage of turnover of sales under subsection (1) and a lump sum
amount in lieu of tax on sale and, or purchase of such goods by way of
composition under sub‑section (2) of Section 7; or
(h) goods
that are stolen or lost or destroyed or disposed of in any manner other than in
ordinary course of business or goods distributed by way of free sample or gift;
or
(i) goods
leased under an agreement of transfer of right to use any goods (whether for a
specified period or not) for any purpose; or
(j) goods
sold by way of transfer of property in goods (whether as goods or in some other
form) involved in the execution of works contract; or goods on which tax being
payable under this Act or under Uttaranchal (The Uttar Pradesh Trade Tax Act,
1948) Adaptation and Modification Order, 2002 has not been paid on any earlier
sale or purchase of such goods; or
(l) Special
Category Goods specified in Schedule III or the goods used in manufacture,
processing or packing of such goods:
PROVIDED that in respect of transactions falling under
item (f), a partial amount of input tax credit shall be allowed in respect of
tax paid in excess of four percent on the raw materials used directly in the
manufacture of finished products:
PROVIDED FURTHER that if input tax credit on purchase
of goods in the circumstances referred to above, has been claimed by a dealer,
the same shall stand reversed.
(9)
(a) Input tax credit
shall not be allowed to a dealer where the VAT Invoice from the registered
dealer selling the goods evidencing the input tax paid is
(i) not
available with the dealer in original or its duplicate copy as per provisions
under Section 63; or
(ii) the
assessing authority has reason to believe that the original VAT invoice has not
been issued by the selling dealer from whom the goods are purported to have
been purchased;
(b) Where a
taxable person does not have an original VAT invoice or a duplicate copy
thereof, evidencing the input tax paid, Assessing Authority may after recording
the reasons in writing allow an input tax credit in the tax period in which the
credit arises where the Assessing Authority is satisfied-
(i) that
the taxable person took all the reasonable steps to obtain a VAT invoice;
(ii) that the failure to obtain VAT invoice
was not due to any fault of the taxable person; and
(iii) the
amount of input tax claimed by the taxable person is correct.
(10) If
the input tax credit of a registered dealer, other than in respect of the goods
exported out of the territory of India, for a tax period exceeds the tax
liability for that period, the excess amount will not be refunded in cash and
will be allowed to accumulate as credit for adjustment. The amount shall be
adjusted against the tax liability, if any, under the Central Sales Tax Act,
1956, for the same tax period and the balance shall be credited against any
outstanding tax, penalty or interest under this Act or under the Central Sales
Tax Act, 1956 and only the remaining amount shall be carried forward by the
dealer to succeeding tax periods and the amount shall be deemed to be an input
tax credit for that period.
(11) Every
dealer liable to file returns under Section 23 shall, after the end of the
assessment year, file, within 30 days, a statement showing his admitted tax
liability and the amount of input tax credit for the assessment year after
calculating the adjustments, if any, made between different tax periods during
the relevant assessment year and also the amount if any, adjusted towards
outstanding tax, Penalty and interest dues.
(12) If
any amount is claimed by the dealer to his credit in excess after adjustments
as per sub‑section (11) above, he may apply to the assessing authority
showing his desire to adjust such excess amount in subsequent year which he may
claim in returns of different tax periods.
(13) Notwithstanding
anything contained in sub‑section (10), sub‑section (11) or sub‑section
(12), the assessing authority shall determine the amount of input tax credit
paid by the dealer in excess of his tax liability at the time of final
assessment for the relevant assessment year under Section 25 or Section 26, and
if any amount is found refundable, the same shall be refunded or adjusted under
the provisions of Section 36:
PROVIDED that if the assessment for a financial year
is not completed within a period of two years after the close of the concerned
financial year, the dealer shall be entitled to provisional refund, if any,
pending assessment and the due amount shall be refunded to him and the
provisions of Section 37 shall mutatis mutandis apply in case of such refunds.
(14) Adjustment
in Tax Credit:
(1) Adjustments
as provided under this section shall be made in relation to taxable sales by a
person, when
(i) the
rate of tax charged to that sale is different from the rate of tax as
applicable under the provisions of this Act; or
(ii) the
sale amount is altered whether due to the offer of discount allowed as a normal
trade practice or for any other reason; or
(iii) the
goods or part of the goods sold have been returned to the seller within 6
months from the date of sale; and the seller has, as a result of the occurrence
of one or more of the events described in sub‑clauses (i) to (iii) in
clause (1) above-
(i) issued
a VAT invoice in relation to that sale and the amount shown therein as tax
charged on that sale is incorrect in relation to the amount properly chargeable
on that sale; or
(ii) filed
a return for the tax period in which the sale occurred and had accounted for an
incorrect amount of output tax on that sale in relation to the amount properly
chargeable on that sale.
(2) Where
a seller has accounted for an incorrect amount of output tax as contemplated in
clause (1), that seller shall make an adjustment in calculating the tax payable
by that seller in the return for the tax period during which it has become
apparent that the output tax is incorrect, and if-
(a) the
output tax properly chargeable in relation to that sale exceeds the output tax
actually accounted for by the seller, the amount of that excess shall be deemed
to be tax charged by that seller in relation to a taxable sale attributable to
the tax period in which the adjustment is to be made, and shall not be
attributable to any prior tax period; or
(b) the
output tax actually accounted for exceeds the output tax properly chargeable in
relation to that sale, that seller shall reduce the amount of output tax
attributable to the said tax period in terms of Section 4 by the amount of that
excess:
(3) The
credit allowed under clause (2) (a) above is treated as a credit for input tax.
(4) No credit
shall be allowed under clause (2) (a) above where
(i) the
excess tax has been borne by the purchaser of the goods,
(ii) the
sale has been made to a person who is not a registered person,
(iii) unless
the amount of the excess tax has been repaid by the taxable person to the
person from whom the excess tax collection is made, whether in cash or by
adjustment through a credit note and the registered person maintains evidence
to the satisfaction of the assessing authority for such payment.
(15) Credit notes and Debit
notes:
(1) Where
a VAT invoice has been issued and the amount shown as tax charged in the VAT
invoice exceeds the tax payable under this Act in respect of that sale, the
registered dealer making the sale shall provide the purchaser with a credit
note to this effect.
(2) Where
the VAT invoice has been issued and the tax payable under this Act in respect
of the sales exceeds the amount of tax charged in that VAT invoice the
registered dealer making the sale shall provide the purchaser with, a debit
note to this effect.
(3) In
case of goods returned or rejected by the purchaser, a credit note to this
effect shall be issued by the selling dealer to the purchaser and a debit note
will be issued by the purchaser to the selling dealer.
(16) Reverse
tax credit: If goods purchased for use specified under sub‑section (3)
are subsequently used, fully or partly, for purposes other than those specified
under the said sub‑section, the input tax credit thereon shall be
calculated and be reduced from the tax credit for the tax period during which
the said utilization otherwise has taken place:
PROVIDED that if part of purchased goods are utilized
otherwise, the amount of reverse tax credit shall be proportionately
calculated.
(17) Net
Input Tax Credit: The net input tax credit to which a registered dealer is
entitled shall be determined by the formula:
Net Input Tax Credit = A+B‑C
Where-
A = the amount of input tax credit the dealer is
entitled to under sub‑section (2).
B = outstanding
credit brought forward as determined under sub‑section (6) of Section 5,
from the previous tax period or under sub‑section (10) of this Section.
C = reverse
tax credit as determined under sub‑section (12) of this section.
(1) Levy
of Presumptive Tax in lieu of tax: All registered dealers whose gross turnover
of sales within the State excluding the sale of exempt goods specified in
Schedule I and Schedule 111, does not exceed rupees ten lakhs, subject to such
conditions and restrictions as may be prescribed, shall pay, in lieu of the tax
under the provisions of this Act, a tax at such percentage on the entire
taxable turnover of such sales and purchases as the Government may, by order,
notify. Such dealer shall not be entitled to charge or collect any tax on such
sales and shall not be entitled to any input tax credit on his purchases:
PROVIDED that this sub‑section shall not apply
to a registered dealer who is an importer or a manufacturer, or who imports
goods from or export goods outside the territory of India:
PROVIDED FURTHER that if a registered dealer does not
exercise option to pay tax as per the provisions of this sub‑section, he
shall be liable to pay tax as per the provisions of Section 3 of this Act.
(2) Payment
of money in lump sum in lieu of tax:
(1) Notwithstanding
anything contained in this Act, but subject to direction of State Govt., the
assessing authority may agree to accept a composition money either in lump sum
or at an agreed rate on his turnover in lieu of tax that may be payable by a
dealer in respect of such goods or class of goods and for such period as may be
agreed upon.
(2) Such
dealer shall not realize from any person any amount in lieu of composition
money by giving it a different name or colour, by way of tax on sale of goods
and no input tax credit shall be allowed on his purchases: PROVIDED that this
Section shall not apply to a registered dealer who imports goods inside or
exports goods outside the territory of India.
(3) Where
a composition money for a period has been accepted in respect of a single
commodity any change in the rate of tax which may come into force after the
date of such agreement shall have the effect of making a proportionate change
in the lump sum or the rate agreed upon in relation to that part of the
assessment during which the changed rate remains in force.
(4) Where
the State Government is of the opinion that it is no longer in the public
interest to continue any scheme of composition of tax liability, it may at any
time during the period, withdraw such scheme and in that case if a lump sum
amount of composition money has been fixed, a part of it in proportion to the
part of the period during which the scheme remains in force shall be payable by
the dealer.
Explanation: For the purpose of this Section
the dealer includes-
(i) a
dealer who makes sale of goods by way of transfer of property in goods (whether
as goods or in some other form) involved in a works contract, or
(ii) a dealer
who makes sale of goods by way of transfer of right to use of any goods
(whether or not for a fixed period) for any purpose.
8. Liability of a proprietary concern
(1) Where
a dealer dies, his executor, administrator or other legal representative shall
be deemed to be the 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.
(2) If
the business carried on by the dealer is continued after his death by his legal
representative or any other person, such representative or person shall be
liable to pay tax including any penalty and interest due from such dealer under
this Act or any earlier law, in the like manner and to the same extent as the
deceased dealer, whether such tax including penalty and interest has been
assessed before his death, but has remained unpaid or is assessed after his
death.
(3) If
the business carried on by the dealer is discontinued whether before or after
his death his legal representative shall be liable to pay in the like manner
and to the same extent as the deceased dealer would have been liable to pay if
he had not died, the tax including any penalty and interest due from such
dealer under this Act or under any earlier law.
(4) Where
a dealer liable to pay tax under this Act, is succeeded in the business by any
other person in the manner described in sub‑section (2) then such person
shall be liable to pay tax on the sales or purchases of goods made by him on or
after the date of such succession and shall (unless he already holds a
certificate of registration) within 60 days thereof apply for registration.
(5) In
respect of any liability of the deceased, his executor, administrator or other
representative shall, however, be liable only to the extent of the assets of
the deceased in his hand.
(6) Any
proceedings under this Act, including the proceedings for recovery, may be
continued from the stage at which it was pending at the time of the death of
the dealer.
(7) The
provisions of sub‑section (1) and sub‑section (2) shall mutatis
mutandis apply to a dealer being a partnership firm, which may stand dissolved
in consequence of the death of any partner.
9. Liability
of case of a firm etc.
(1) Notwithstanding
anything contained in the Indian Partnership Act, 1932 or any contract to the
contrary, where any firm is liable to pay tax including penalty and interest
under this Act, the firm and each of the partners of the firm shall be jointly
and severally liable to pay tax including penalty and interest and accordingly
any notice or order under this Act may be served on any person who was a
partner during the relevant time whether or not the firm has been dissolved and
all the provisions of this Act shall apply accordingly.
(2) Where
any such partner retires from the firm he shall be liable to pay the tax,
penalty and interest remaining unpaid at the time of his retirement and any
such amount due up to the date of retirement though un‑assessed at that
date.
(3) Where
any such partner retires from the firm, he shall intimate the date of his
retirement to the assessing authority in writing and shall be liable to pay tax
including any penalty or interest remaining unpaid at the time of his
retirement and any such amount due up to the date of his retirement though un‑assessed
on that date. However if no such intimation is given within 30 days from the
date of retirement, the liability of the partner shall continue until the date
on which such intimation is received by the assessing authority.
(4) Where
a dealer is a firm or association of persons or a joint Hindu Family, and such
firm, association or Family has discontinued business,
(i) tax
including penalty, if any, payable under this Act by such firm, association or
family up to the date of such discontinuance may be assessed and determined as
if no such discontinuance had taken place; and
(ii) every
person who was at the time of such discontinuance, 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
assessed and penalty imposed and payable by such firm, association or family
whether assessment is made or penalty is imposed prior to or after such discontinuance,
and subject to as aforesaid, the provisions of this Act shall apply as if every
such person or partner were himself a dealer:
PROVIDED that where it is found that a change has
occurred in constitution of the firm or association, the firm or association,
as re‑constituted, as well as partners or members of the firm or
association, as it existed before re constitution, shall jointly and severally
be liable to pay tax including penalty, if any, due from such firm or
association for any period before its re‑constitution.
Explanation: The dissolution or re‑constitution
of a firm or association of persons or partition of a Joint Hindu Family shall
be deemed to be discontinuance of business within the meaning of this section.
10. Liability
in cases of minors and incapacitated persons
(1) In
case of any guardian or trustee of any minor or other incapacitated person
carrying on the business on behalf of or for the benefit of such minor or other
incapacitated person the tax shall be levied upon and recoverable from such
guardian or trustee, as the case may be, in like manner and to the same extent
as it would be leviable upon and recoverable from any such person or other
incapacitated person, if he were of full age and sound mind and as if he were
conducting the business himself, and all provisions of the Act and the rules
made there under shall apply accordingly.
(2)
If the guardianship or
the trust is terminated, the ward or, as the case may be, the beneficiary shall
be liable to pay the tax including any penalty and interest due from such
dealer up to the time of the termination of the guardianship or trust, whether
such amount has been assessed before the termination of the guardianship or
trust, but has remained unpaid, or is assessed thereafter.
11. Liability
in case of court of wards etc.
In case of business owned by a dealer whose estate or
any portion of whose estate is under the control of the Court of Wards, the
Administrator General, the Official Trustee or any Receiver or Manager
(including any person whatever his designation who in fact manages the business
on behalf of a dealer) appointed by him or under any order of a court, the tax
shall be levied upon and recoverable from such Court of Wards, Administrator
General, Official Trustee, Receiver or Manager, in like manner and in the same
terms as it would believable upon and recoverable from the dealer, as if he
were conducting the business himself, and all the provisions of the Act and the
rules made thereunder shall apply accordingly.
12. Liability
in case of a company
(1) Liability of Directors
of Private Company in Liquidation:
Notwithstanding anything contained in the Indian
Companies Act, 1956, when any private company is wound up after the
commencement of this Act, and any tax assessed on the company under this Act
for any period, whether before or in the course of or after its liquidation,
cannot be recovered, then, every person who was a director of the private
company at any time during the period for which the tax is due shall be jointly
and severally liable for payment of such tax unless he proves that the non‑recovery
cannot be attributed to any gross neglect, misfeasance or breach of duties on
his part in relation to the affairs of the company.
(2) Liability in case of
Company in Liquidation
(a) Every
person-
(i) who
is a liquidator of any company which is being wound up who has been whether
under the orders of a court or otherwise; or
(ii) appointed the receiver of any assets of
a company (hereinafter referred to as the "Liquidator"), shall,
within 30 days after he has become such liquidator, give notice of his
appointment as such to the assessing authority;
(b) The
assessing authority shall, after making such enquiries or calling for such
information as he may deem fit, notify the liquidator within three months from
the date on which he receives notice of the appointment of the liquidator, the
amount which in the opinion of the assessing authority would be sufficient to
provide for any tax (including any penalty or interest) which is then, or is
likely thereafter, to become payable by the company;
(c) The
liquidator shall not part with any of the assets of the company or the
properties in his hand until he has been notified by the assessing authority
under clause (b) above and on being so notified, the liquidator shall set aside
an amount equal to the amount notified by the assessing authority and, until he
so sets aside such amount, he shall not part with any of the assets of the
company or the properties in his hand:
PROVIDED that nothing contained in this clause shall
debar the liquidator from parting with such assets or properties in compliance
with any order of a court or for the purpose of the payment of tax and penalty,
if any, payable by the company under this Act or for making any payment to
secure creditors whose debts are entitled under law to priority of payments
over debts due to Government on the date of liquidation or for meeting such
cost and expenses of the winding up of the company as are in the opinion of the
assessing authority reasonable;
(d) If
the liquidator fails to give notice in accordance with clause (a) or fails to
set aside the amount as required by clause (c) or parts with any assets of the
company or the properties in his hand in contravention of the provision of that
clause, he shall be personally liable for the payment of tax, penalty and
interest, if any which the company would be liable to pay under this Act:
PROVIDED that if the amount of tax, penalty and
interest, if any, payable by the company is notified under clause (b), the
personal liability of the liquidator under this sub‑section shall be to
the extent of such amount;
(e) Where
there are more liquidators than one, the obligation and liabilities attached to
the liquidator under this section shall attach to all liquidators jointly and
severally;
(f) The
provisions of this section shall have effect notwithstanding anything to the
contrary contained in any other law for the time being in force;
(g) For
the purpose of this section, the expressions "company" and
"private company" shall have the meanings respectively assigned to
them under clauses (i) and (ii) of sub‑section (1) of Section 3 of the
Indian Companies Act, 1956.
(3) Amalgamation of
Companies:-
(a) When
two or more companies are to be amalgamated by the order of a Court or of the
Central Government and the order is to take effect from a date earlier to the
date of order and any two or more such companies have sold or purchased any
goods to or from each other in the period commencing on the date from which the
order is to take effect and ending on the date of the order, then such
transaction of sales and purchases will be included in the turnover of the
sales or the purchases of the respective companies and will be assessed to tax
accordingly;
(b) Notwithstanding
anything contained in the said order, for all the purposes of this Act, the
said two or more companies will be treated as distinct companies and will be
treated as such for all periods up to the date of the said order and the
registration certificates of the said companies will be cancelled where
necessary, with effect from the date of the said order;
(c) Words
and expressions used in this section, but not defined will have the respective
meaning assigned to them in the Indian Companies Act, 1956.
13. Certain
agents liable to tax for sales on behalf of principal
(1) Where
any person sells or purchases any taxable goods on behalf of his principal then
such person and his principal shall both be jointly and severally liable to pay
taxes on the turnover of such sales or purchases.
(2) If
the principal, on whose behalf the commission agent has sold or purchased any
goods, shows to the satisfaction of the assessing authority that the tax has
been paid by such commission agent on such goods under sub‑section (1),
the principal shall not be liable to pay the tax again in respect of the same
transaction.
(3) Where
a manager or agent of a non‑resident dealer sells or purchases any goods
on behalf of a non‑resident dealer in the State, then the non‑resident
dealer and the manager or agent residing in the State, shall be jointly and
severally liable to pay tax on the turnover of such sales or purchases:
PROVIDED that if the non‑resident dealer shows to
the satisfaction of the assessing authority that the tax payable in respect of
such sale or purchase has been paid by the manager or agent residing in the
State, then the non‑resident dealer shall not be liable to pay the tax in
respect of the same transaction.
14. Liability
in case of transfer of business
(1) Where
a dealer, liable to pay tax under this Act, transfers his business in whole or
in part, by sale, gift, lease, license, hire or in any other manner whatsoever
the transferor and the transferee shall jointly and severally be liable to pay
tax (including any penalty and interest) due from the dealer unto the time of
such transfer, whether such tax (including any penalty and interest) has been
assessed before such transfer but has remained unpaid or is assessed
thereafter.
(2) Where
the transferee or lessee of a business referred to in sub‑section (1)
carries on such business either in his own name or in some other name, he shall
be liable to pay tax on sale of goods effected by him with effect from the date
of such transfer and shall, if he is an existing dealer, apply within the
prescribed time for amendment of his certificate of registration.
(3) Where
a tax including penalty and interest, if any is recovered from a transferee
under sub‑section (1) such transferee shall be entitled to recover the
same from the person who was originally liable to pay the tax.
(3)
Where a dealer is
liable to pay tax under this Act is succeeded in the business by any person,
and then such person shall be liable to pay tax on the sales or purchases of
goods made by him on or after the date.
(1) Any
dealer or a person, carrying on business and liable to pay tax under this Act
shall get himself registered within such time and in such manner as may be
prescribed:
PROVIDED that a dealer liable to pay tax shall be
allowed thirty days' time from the date from which he is first liable to pay
such tax, to get himself registered.
(2) Every dealer-
(a) who
sells any goods imported by him from outside of Uttaranchal; or
(b) who
sells goods manufactured by him by using goods imported from outside the State;
or
(c) who is
liable to pay tax under any other provision of this Act; or
(d) who is
subjected to tax deduction at source under the provision of Section 35; or
(e) who
would be liable to pay tax (had the exemption not been granted under this Act),
provided his actual or estimated turnover for the assessment year is not less
than the taxable quantum as per sub‑section (9) of section 3; or
(f) who
commences business during the course of an assessment year and whose average
monthly estimated turnover for the remainder of such year, or whose actual
turnover in any month during the aforesaid period is not less than one‑twelfth
of the amount specified in sub‑section (9) of Section 3, shall be liable
for registration:
PROVIDED that it shall not be necessary for a dealer
who deals exclusively in goods exempted from tax under the provisions of this
Act other than those exempted conditionally, to obtain registration under this
Act.
(3) Notwithstanding
anything contained in this section, following dealers who otherwise may not be
liable to pay tax, shall also be deemed liable for obtaining registration under
this Act, from the date on which a dealer for the first time-
(i) receives
any taxable goods from outside the State, or
(ii) imports
goods inside or export goods outside the territory of India, or
(iii) consigns
any taxable goods outside the State except by reason of a sale.
(4) Notwithstanding
anything contained in this section, the following class of dealers shall be
liable for registration irrespective of their turnover at the commencement of
their business in the State
(i) every
casual dealer,
(ii) every
dealer registered under the Central Sales Tax Act, 1956, within the State,
(iii) every
dealer residing out side the State but carrying on business within the State,
(iv) every
dealer in liquor including beer,
(v) every
commission agent, broker, delcredere agent, 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 his principal.
(5) Every
dealer required to be registered as per the provisions referred to above, shall
make an application in this behalf to the assessing authority within such time
and in such manner as may be prescribed.
(6) Every
dealer who under any provisions of Uttaranchal (the Uttar Pradesh Trade Tax
Act, 1948) Adaptation and Modification Order, 2002 had
(i) held
a registration certificate; or
(ii) held
a provisional registration certificate,
on the date immediately preceding the date of
commencement of this Act and to whom sub‑section (4) or sub‑section
(5) of Section 3 of this Act applies, and neither the registration certificate
has been cancelled by the assessing officer nor such dealer has discontinued
business till the date of commencement of this Act, he shall, subject to the
provisions of Section 17, be deemed to be a registered dealer under this Act
from the date of commencement of this Act.
(7) Every
dealer who has been a registered dealer under the provisions of Uttaranchal
(the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002
immediately before the commencement of this Act and is not liable to
registration under this Act in view of the turnover limits mentioned in sub‑section
(9) of Section 3, but if he desires to retain registration, he may be granted
Voluntary Registration under this Act on his application submitted within such
time and in such manner as may be prescribed and shall be deemed to be
registered under this Act from the date of commencement of this Act.
(8) Every
dealer who had applied for grant of registration certificate under any
provision of the Uttaranchal(the Uttar Pradesh Trade Tax Act, 1948) Adaptation
and Modification Order, 2002 before the date of commencement of this Act, and
whose such applications is pending for disposal before the assessing authority
under that Act, if registration certificate is subsequently granted to him
under that Act, and if he has not discontinued business till the date of
commencement of this Act, he shall be deemed registered dealer with effect from
the date of commencement of this Act.
(9) Any
dealer who had become liable for obtaining registration certificate under any
provisions of Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation
and Modification Order, 2002 and is liable to pay tax under this Act on the
date of commencement of this Act, if such dealer had not applied for issue of
registration under Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948)
Adaptation and Modification Order, 2002 then without prejudice to any other
liability under that Act shall, for grant of registration, present an
application for registration within such time and such manner as may be
prescribed.
(10) Any
dealer, if otherwise is not liable to tax under this Act according to
provisions under sub‑section (4) and sub‑section (5) of Section 3,
he shall not be deemed to be a registered dealer unless he presents application
within such time and in such manner, as may be prescribed, for grant of
voluntary registration certificate.
(1) Any
dealer who-
(a) intends
to manufacture any taxable goods for sale, or
(b) intends
to carry on business of sale or purchase of taxable goods, or
(c) is
carrying on business of sale or purchase of goods but otherwise is not liable
to obtain registration if he so desires, may present an application in the
prescribed manner for grant of voluntary registration under this Act, and such
registration certificate if granted, shall be valid with effect from the date
on which the application is presented.
(2) Any
dealer who has been granted voluntary registration under this section or under
the provisions of sub‑section (7) of Section 15, shall, for so long as
his registration remains in force, be liable to pay tax under this Act.
(3) The
registration of a dealer on application made under this section shall remain in
force unless cancelled under the provisions of this Act.
(4) Subject
to provisions of sub‑section (3) above, a dealer registered on
application made under this section may apply in the prescribed manner to the
assessing authority for cancellation of such registration and the assessing
authority may, unless the dealer is liable to pay tax under this Act, cancel
the registration after six months from the date of such application.
(5) When
the turnover of any dealer registered on application made under this section
has, for three successive years remained below the taxable quantum in each of
the years, his liability to pay tax shall cease.
(6) Provisions
under Section 17, Section 18 and Section 19 shall mutatis mutandis apply in
relation to registration certificate to be granted under this section as those
apply to registration under Section 15.
17. Procedure
for registration
(1) Every
dealer who holds a registration certificate under the provisions of Uttaranchal
(The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002
referred to in sub‑section (6), in sub‑section (7) or sub‑section
(8) of Section 15, shall present to the assessing authority an application for
continuation of his registration and for issuing a new registration number
under this Act within 30 days in case of sub‑section (6) and sub‑section
(7) from the date of the commencement of this Act. and in case of sub‑section
(8) with in thirty days from the date on which registration certificate is
granted to him under the provisions of the Uttaranchal (The Uttar Pradesh Trade
Tax Act, 1948) Adaptation and Modification Order, 2002:
PROVIDED that if any dealer referred to in sub‑section
(6) or in sub‑section (7) above has not paid the required fee for renewal
of registration certificate under provisions of Uttaranchal (The Uttar Pradesh
Trade Tax Act, 1948) Adaptation and Modification Order, 2002, the registration
certificate shall not be deemed valid on the date of commencement of this Act,
but if such dealer deposits amount of renewal fee along with Rs. 100 as late
fee within 30 days from the date of commencement of this Act, he shall be
deemed to be a registered dealer from the date he presents his application to
the assessing authority.
(2) Every
dealer who is required to be registered under Section 15 or under Section 16
shall submit an application for registration in such form, accompanied with
such fee, within such time and in such manner as may be prescribed.
(3) The
assessing authority may, after such enquiry as it considers necessary and
subject to provisions of Section 20 and such other conditions as may be
prescribed in this behalf allow the application and cause the dealer to be
registered, and issue a certificate of registration in the prescribed form:
PROVIDED that where any security for grant of
registration has been demanded from the dealer, registration shall be granted
after the dealer has furnished such security to the satisfaction of the
assessing authority.
(4) Registration
shall, subject to provisions of this Act and the Rules made thereunder take
effect from the date on which the dealer becomes liable to registration in case
he applies for registration within the period prescribed, and, in any other
case, from the date on which he applies for registration.
(5) Where
a dealer makes an application for registration after expiry of the time
prescribed, but not later than 6 months after expiration of prescribed period,
and, if he deposits, in addition to the registration fee prescribed, a late fee
of rupees 100 for every month of delay or part thereof, and on the certificate
of registration being granted the assessing authority may, on being satisfied
that there were sufficient reasons for delay in applying for registration and
after recording reasons thereof in writing, direct that the certificate of
registration shall take effect from the date on which the dealer becomes liable
to registration under sub‑section (2) of Section 15.
(6) Registration
certificate granted to a dealer shall remain in force till the date of
discontinuance of business, unless the registration certificate is cancelled by
the assessing authority at any time before, under the provisions of Section 18
of this Act.
(7) If
application for registration is incorrect or incomplete or is not in order or
the fee or penalty has not been paid or the security demanded has not been
furnished or for any other sufficient reasons to be recorded in writing by the
assessing authority, it may after giving a reasonable opportunity of being
heard to the applicant reject the application by an order in writing.
(8) (a) If a dealer to whom a certificate of
registration has been granted-
(i) has
failed to file the returns under this Act within the time prescribed;
(ii) knowingly
furnishes incomplete or incorrect particulars in return; or
(iii) has
failed to pay any tax (including penalty or interest) due from him under the
provisions of this Act within the time prescribed,
the certificate of registration of such dealer may be
suspended by the assessing authority after giving such dealer an opportunity of
being heard;
(b) Where
any proceedings for cancellation of registration under Section 18 are pending
for disposal before the assessing authority, the certificate of registration of
such dealer may be suspended for the period the proceeding of cancellation are
pending, after giving such dealer an opportunity of being heard:
PROVIDED that under clause (a) above the certificate
of registration of a dealer shall not be suspended if he has furnished return
or returns within the date prescribed in the notice and he has paid tax,
penalty or interest payable under this Act by such date as the assessing
authority may extend upon an application filed by the dealer.
(9) Suspension
of certificate of registration under clause (a) of sub‑section (8) will
be withdrawn and registration certificate shall be restored on an application
made by the dealer on furnishing evidence of payment of all taxes (including
penalty or interest, if any) and on furnishing of overdue return or returns
within 45 days from the date of suspension.
(10) If
the dealer whose certificate of registration has been suspended under clause
(a) of sub‑section (8) fails to comply with provisions of sub‑section
(9), the assessing authority may cancel the registration of such dealer, after
giving him an opportunity of being heard.
(11) Suspension
of certificate of registration under clause (b) of sub‑section (8) shall
be withdrawn retrospectively with effect from the date of its suspension if
cancellation of certificate of registration is not made.
(12) If any
dealer to whom the provisions of Section 15 apply-
(i) transfers
his business or any part thereof by sale, lease, leave, license, hire or in any
other manner whatsoever, or otherwise disposes off his business or any part
thereof; or
(ii) acquires
any business, whether by purchase or otherwise; or
(iii) effects
or comes to know of any other change in the ownership or constitution of his
business; or
(iv) discontinues
his business or changes his place of business or warehouse or opens a new place
of business or warehouse; or
(v) changes
the name, style or nature of his business or effects any change in the class or
description of goods in which he carries on his business, as specified in his
certificate of registration; or
(vi) enters
into partnership or other association in regard to his business; or
(vii) starts
a new business or joins another business either singly or jointly with other
person; or
(viii) in
case of a company incorporated under a statute or a company or a private
company registered under the Companies Act effects any change in the
constitution of Board of Directors; or
(ix) effects
any change in particular furnished in application for grant of registration
certificate under Section 15 or Section 16,
shall within thirty days of the occurring of any of
the events aforesaid, inform the assessing authority in the manner as may be
prescribed.
(13) Where
a dealer's application for registration is rejected under the provisions of
this Act, and the dealer, pending the decision on his application for
registration, has realised tax from purchasers, he shall be liable to deposit
the realised tax in the Government treasury as per the provisions of the Act,
and the purchaser shall be entitled to input tax credit as if the dealer, for
this purpose, was a registered dealer during the period commencing from the
date of his submitting the application for registration to the date of the
receipt of such order of rejection by the dealer.
18. Cancellation
of registration
(1) A
certificate of registration' granted under Section 15 or under Section 16 to a
dealer, may be cancelled by the assessing authority, either on the application
of the dealer or on its own motion, where the assessing authority is satisfied
that-
(a) any
business in respect of which a certificate of registration has been granted to
a dealer under this Act has been discontinued; or
(b) in the
case of transfer of business by a dealer where the transferee already holds a
certificate of registration under this Act; or
(c) an
incorporated body is closed down or if it otherwise ceases to exist; or
(d) the
owner of a proprietorship business dies leaving no successor to carry on
business; or
(e) in
case of a firm or association of persons if it is dissolved; or
(f) a
dealer has ceased to be liable to pay tax under this Act or has ceased to be
subject to registration; or
(g) a
dealer has failed to pay any tax (including any penalty or interest) due from
him under the provisions of this Act within three months of the due date; or
(h) a
dealer having issued any tax invoice to any person regarding sales of goods,
has deliberately failed to account for the said invoice in his books of
account; or
(i) a
dealer holds or accepts or furnishes or causes to be furnished a declaration
form, which he knows or has reason to believe to be false; or
(j) a
dealer who has been required to furnish security under the provisions of
section 20 but has failed to furnish such security; or
(k) a
dealer to whom registration certificate was granted has misused it; or
(l) a
dealer to whom registration was granted has permitted some other person to
carry on business in the name of the dealer; or
(m) a
dealer has transferred any prescribed form of declaration or a certificate
under this Act obtained by him, to any other person or a dealer except for
lawful purposes; or
(n) a
dealer has been registered by mistake; or
(o) there
is any other reason which in the opinion of the assessing of authority warrants
such actions, the assessing authority may at any time, for reasons to be
recorded in writing and after giving the dealer an opportunity of being heard,
cancel the certificate of registration held by any dealer from such date as the
assessing authority may specify in this behalf.
(2) Notwithstanding
anything contained in sub‑section (1) above, the assessing authority may
with the permission of Commissioner or any officer authorised by him for the
purpose, cancel the registration of a dealer who has not applied for
cancellation of registration if the assessing authority is satisfied that the
person is not entitled to registration or voluntary registration under Section
15 or Section 16.
(3) The
registration certificate shall not be cancelled on its own motion, and the
dealer's application for cancellation of registration certificate shall not be
rejected by the assessing authority without the dealer being given a reasonable
opportunity of being heard.
(4) The
cancellation of registration will take effect from the date of order ' of
cancellation by the assessing authority unless it is to take effect from a
different date ordered by the assessing authority.
(5) Every
person whose registration is cancelled under this section shall pay in respect
of every taxable goods held as stock or as capital goods on the date of
cancellation an amount equal to-
(i) the
tax that would be payable in respect of those goods if the goods were sold at
fair market price on that date; or
(ii) the
total tax credit previously claimed in respect of those goods, whichever is
higher.
(6) If
an order of cancellation passed under this section is set aside as a result of
an appeal or other proceedings under this Act, the certificate of registration
of the dealer shall, subject to the provisions of Section 15 and Section 16, be
restored and he shall be liable to pay tax in the same manner as if his
certificate of registration had never been cancelled:
PROVIDED that if the dealer, pending disposal of his
appeal or such other proceedings, has realised tax from purchasers, he shall be
liable to deposit the realised tax in the Government treasury as per the
provisions of the Act.
(7) Every
dealer who applies for cancellation of his registration shall surrender with
his application the certificate of registration granted to him and every dealer
whose registration is cancelled otherwise than on the basis of his application
shall surrender the certificate of registration within 15 days of date of
communication to him of the order of cancellation:
PROVIDED that such dealer shall furnish the details of
all forms of declaration and certificates under this Act or the Central Sales
Tax Act, 1956 obtained and used by him if not already filed, and shall also
surrender the remaining unused forms of declaration and certificates with his
application for cancellation of Registration Certificate or, as the case may
be, within fifteen days of the date of communication to him of the order of
cancellation.
(8) The
obligations and liabilities under this Act (including the filing of returns,
and payment of tax required by Section 23) of any person in respect of anything
done or omitted to be done by that person while the person is a registered
person are not affected by the cancellation of the registration certificate:
PROVIDED that the cancellation of registration on an
application of the dealer or otherwise shall not affect the liability of a
dealer to pay the tax (including any penalty and interest) due for any period
irrespective of such cancellation whether such tax (including any penalty and
interest) is assessed before the date of cancellation but remains unpaid or is
assessed thereafter.
19. Amendment
of certificate of registration
(1) The
assessing authority may, after considering any information furnished under this
Act or otherwise received and after making such inquiry as he may deem fit,
amend from time to time any certificate of registration, and such amendment of
the certificate of registration shall take affect:-
(a) in
case of change in the name, ownership or place of business or opening of a new
place of business, from the date of the event necessitating the amendment
whether or not information in that behalf is furnished within the time
prescribed under sub‑section (12) of Section 17;
(b) in
case of any addition or modification in the description of any goods in the
certificate of registration, from the date of the event necessitating the
amendment if information on that behalf is furnished within the time
.Prescribed under sub‑section (12) of Section 17 and in any other case,
from the date of receipt of request for such addition or modification by the
assessing authority,
(c) in
case of deletion of any goods or class of goods from the date of order of
deletion:
PROVIDED that where in consequence of a change in the
ownership of a business, the liability to pay tax of a dealer ceases, the
amendment of certificate of registration shall take effect from the date on
which information in respect of such change is furnished under sub‑section
(12) of Section 17:
PROVIDED FURTHER that the assessing authority shall,
before amending on his own motion a certificate of registration, give the
dealer affected by such amendment an opportunity of being heard.
(2) Where a registered
dealer-
(i) effects
a change in the name of his business; or
(ii) is a
firm and there is change in the constitution of the firm without dissolution
thereof; or
(iii) is a
trust and there is a change in the trustees thereof; or
(iv) is a
guardian of a ward and there is a change in the guardianship; or
(v) is
a "Joint Hindu family" and the business of such family is converted
into a partnership business with all or any of the coparceners as partners
thereof, then merely by reason of any of the circumstances aforesaid, it shall
not be necessary for such dealer or such firm to apply for a fresh certificate
of registration and on information being furnished in the manner required under
this section, the certificate of registration shall be amended.
(3) Any
amendment of a certificate of registration under this section shall be without
prejudice to any liability for tax or penalty imposable or for any prosecution
for an offence under this Act.
20. Security
in the interest of revenue
(1) The
assessing authority may, where it appears necessary to him so to do-
(a) for
the proper realization of any tax, penalty or other sums due or payable under
this Act; or
(b) for
the proper custody or use of forms prescribed under this Act or the rules
framed thereunder; or
(c) as a
condition for the grant or as the case may be, the continuance in effect of
registration certificate, by an order in writing and for reasons to be recorded
therein, direct, before the grant of or, as the case may be, at any time while
the certificate of registration is in force, that the dealer or the person
concerned shall furnish, in the prescribed manner and within the specified
time, such security or if the dealer or the person concerned has already
furnished such security, such additional security of any nature, as may be
specified for all or any of the aforesaid purposes.
(2) The
assessing authority may, by order in writing and for sufficient reason to be
recorded therein, demand from any person (other than a registered dealer) who
imports into the State of Uttaranchal any consignment of goods, reasonable
security for ensuring that there is no evasion of tax.
(3) No
dealer or the person concerned shall be required to furnish any security or
additional security under this section by the assessing authority unless he has
been given an opportunity of being heard.
(4) The
amount of such security or additional security that may be required to be furnished
by any dealer or any person concerned, shall-
(i) in
the' case of dealer liable to pay tax under provisions of Section 3 who has
applied for the grant of certificate of registration under Section 15 or
Section 16, be such amount as the assessing authority may, having regard to the
nature and size of the business of such dealer, determine for the payment of
the tax for which the dealer may be or become liable under this Act;
(ii) in any other case not to exceed the tax payable in accordance
with the estimate of the assessing authority on the turnover of the dealer or
the person concerned for the assessment year in which such security is required
to be furnished.
(5) Notwithstanding
anything contained in this section, the Commissioner may, in respect of goods
notified by the Government in this behalf, by a general order in writing,
direct that the cash security of such amount as may be specified in such order
shall be required to be furnished by a dealer or a person requiring any of the
forms prescribed under this Act.
(6) Where
the surety bond has been executed by a registered dealer and the said
registered dealer's certificate of registration is either cancelled or he has
closed down his business the dealer shall furnish a fresh surety as may be directed
or in the manner as stated in sub‑section (7).
(7) Where
the security furnished by a dealer or a person concerned under this section is
in the form of a surety bond and the surety dies or becomes insolvent, the
dealer or the person concerned shall, within 30 days of the occurrence of any
of the aforesaid events, inform the assessing authority and shall within 60
days of such occurrence furnish a fresh surety bond or furnish in the
prescribed manner other security of the amount of the bond, to the satisfaction
of the assessing authority.
(8) The
assessing authority may, by order in writing and for sufficient reasons to be
recorded therein, forfeit the whole or any part of the security which includes
the additional security furnished by a dealer or a person concerned, for-
(i) recovery
of tax or any other sum due, or
(ii) recovery
of any financial loss caused to the State Government due to negligence or
default in not making proper use of or not keeping in safe custody the blank or
unused forms as referred to in sub‑section (1) above, or
(iii) recovery
of loss of revenue caused by issuing of false invoices:
PROVIDED that no order shall be passed under this sub‑section
without giving the dealer or person concerned an opportunity of being heard.
(9) The assessing authority
may-
(i) refuse
to grant registration certificate; or
(ii) suspend
any such certificate already issued; or
(iii) refuse
to issue any of the forms as referred to in sub‑section (1),
to any dealer or person concerned, until the dealer or
the person concerned has complied with the order regarding furnishing of the
security or the additional security, as the case may be:
PROVIDED that no order under this sub‑section
shall be passed without giving the dealer or the person concerned an
opportunity of being heard.
(10) Where
the security furnished by any dealer or person concerned is forfeited in whole
or in part or is rendered insufficient he shall furnish a fresh or further
security of the requisite amount or, as the case may be, shall make up the
deficiency in such manner and within such period as may be specified in the
order.
(11) The
assessing authority may, on application by a dealer who has furnished security
as required, refund in the prescribed manner, any amount of security or part
thereof if such security is not required for the purpose for which it was
furnished.
(12) No
security under this section shall be required to be furnished by a dealer
exclusively dealing in goods exempted from tax under Section 4 and not making
use of any of the forms prescribed under this Act or under the Central Sales
Tax Act, 1956.
(13) An
appeal under Section 51 may within such time and in such manner as may be
prescribed, be filed against any order passed under this section.
(14) Any
dealer or person concerned aggrieved by an order of appellate authority may,
within such time and in such manner as may be prescribed, file an appeal under
Section 53.
(15) The
provisions of this section shall mutatis mutandis, apply in relation to security
required to be furnished under the order of any authority under this Act or the
Court.
21. Quoting
of registration number
(1) Every
registered dealer shall get his registration number and the date from which it
is effective, printed on every VAT invoice, tax invoice, sale invoice, challan
or any such documents relating to sales or purchases.
(2) Every
registered dealer shall present his registration certificate if so desired by
any authority under this Act in connection with any proceedings under this Act.
(3) Every
registered dealer shall show his registration certificate if so required by the
purchaser of any goods.
(4) Every
registered dealer while purchasing any goods shall give his name, address and
his registration number to the selling dealer who shall mention the same on VAT
invoice, tax invoice, sale invoice or bill or cash memo or challan or any such
documents relating to such sale or purchase.
(5) Every
registered dealer shall get his name, registration number and the date from
which it is effective, painted on the signboard on all his business places, in
such manner that the same are easily readable from the road.
22. Realisation
of tax by dealer
(1) Where
any tax on sale of goods is payable on any turnover by a dealer (including a
commission agent or any of the persons mentioned in clause (c) of sub‑section
(11) of Section 2) registered under this Act, such a dealer may recover an
amount, equivalent to the amount of tax on sale of goods payable, from the
person to whom the goods are sold by him, whether on his own behalf or on
behalf of his principal:
PROVIDED that no dealer shall realise from any person
whom the goods are sold, any amount by way of tax or any amount in lieu of the
tax by giving it a different name or colour, which is not payable by him or is
in excess of the amount payable by him under the provisions of the Act:
PROVIDED FURTHER that no dealer who agrees to pay a
Presumptive Tax under the provisions of sub‑section (1) of Section 7 or
from whom the Assessing Authority agrees under sub‑section (2) of Section
7 to, accept a composition money in lieu of the amount of the tax payable by
him, shall realise from any person any amount by way of tax on sale of goods or
an amount in lieu thereof by giving it a different name or colour.
(2) No
person who is not a dealer registered under this Act, shall in respect of any
sale and purchase made by or through him realize from any person any amount by
way of tax on sale or purchase of goods under this Act or any amount in lieu of
the tax on sale or purchase of goods by giving it a different name or colour.
(3) No
dealer registered under this Act, shall, in respect of any sale or purchase
made by or through him realize from any person to whom goods are sold any
amount by way of tax on such sale or any amount in lieu of tax by giving it a
different name or colour, which is not payable by him or which is in excess of
the amount payable by him under the provisions of the Act.
(4) Where
a registered dealer realises tax on sale of goods from the purchaser the VAT
invoice, tax invoice or bill shall separately show the price of the goods sold
and the amount realised as tax.
(5) If
a dealer who is liable to pay tax on sale of any goods, does not charge amount
of tax separately from the purchaser of such goods or after charging the amount
of tax, does not show such amount separately on VAT invoice, tax invoice or
bill or cash memo, the selling dealer shall be liable to pay tax on total price
of goods.
(6) A
person may refuse to pay any amount in the name of tax on any purchase of goods
if the seller of such goods does not comply with the provisions of sub‑section
(5) above.
(7) If
any dealer purchases any goods from a registered dealer who does not comply
with the provision of sub‑section (5) above, such dealer shall not be
entitled to the input tax credit in respect of such purchase.
(8) Where
any amount in excess of the amount of tax due under this Act, has been wrongly
realised by a dealer who is required to file return under Section 23 of the
Act, he shall deposit in the prescribed manner the excess amount alongwith the
return relating to his turnover for the respective period, alongwith the
relevant details.
(9) Where
any amount in excess of the amount of tax due under this Act, has been wrongly
realised by a person who is not a dealer registered under this Act, he shall
deposit in the prescribed manner the excess amount before the expiry of the
next succeeding month, alongwith the relevant details.
23. Periodical
returns and payment of tax
(1) Every
dealer who is liable to pay tax under this Act shall submit ' such return or
returns of his turnover at such intervals, within such period, in such form and
verified in such manner as may be prescribed.
(2) Notwithstanding
anything contained in sub‑section (1) every registered dealer and every
dealer who is liable to get himself registered under Section 15, shall submit a
return or returns relating to his turnover for such period and in such manner
as may be prescribed.
(3) Every
dealer or a person liable to pay tax shall also submit along with the return a
list of purchases from registered dealers of goods in respect of which input
tax credit is being claimed, in the prescribed manner containing such
particulars as may be prescribed.
(4) Every
person making any payment to any contractor or sub‑contractor in
connection with the transfer of property in goods in pursuance of a works
contract or transfer of right to use any goods for any purpose, and responsible
for deduction of tax at source, shall submit a return of such payment with
their complete name, address and the amount paid and deduction made during the
tax period, within such time and in such manner as may be prescribed.
(5) Notwithstanding
anything contained in sub‑section (1) or sub‑section (2) or sub‑section
(4) above, the Commissioner may, subject to such conditions and restrictions as
may be prescribed, exempt any such dealer or class of dealers from furnishing
such returns or permit any such dealer or class of dealers-
(i) to
furnish them for such different periods; or
(ii) to
furnish a consolidated return relating to all or any of the places of business of
the dealer in the State of Uttaranchal for the said period or for such
different periods and to such authority as he may direct.
(6) Every
dealer required to file return under this section shall pay the amount of tax
payable according to the return or the differential tax payable according to
the revised return furnished, along with any such amount which has been wrongly
realized in excess of an amount of tax due under this Act and also the amount
of tax, if any, deducted at source as per the provisions under Section 35, in
such manner as may be prescribed, and shall furnish along with the return or
revised return, as the case may be, a receipt showing full payment of such
amount.
(7) The
assessing authority may in its discretion, for reasons to be recorded in
writing, extend the date for submission of the return by any person or class of
persons.
(8) Where
as a consequence of the date for the submission of return being extended under
sub‑section (7), the deposit of tax under sub‑section (1) or sub‑section
(2) is deferred, there shall be payable an interest at the rate of fifteen
percent per annum on such deposit from the date immediately following the last
date prescribed for the submission of the return till the date of deposit of
such amount.
(9) If
any dealer discovers any omission or other error in any return submitted by
him, he may, at any time before the time prescribed for submitting the next
return, submit a revised return. If the revised return shows a greater amount
of tax to be due than was shown in the original return, the dealer shall also
deposit separately the difference of tax due and the interest payable and if
the revised return shows lesser amount of tax to be due than was shown in the
original return the dealer may adjust the excess amount towards the tax due for
the subsequent periods.
(10) If
goods sold or purchased by a dealer are returned within six months of the date
of sale or purchase, and assessment for the year to which such sale or purchase
relates is as yet to be made, he may within thirty days of the expiry of the
month in which such goods are returned, submit for that purpose only a revised
return for the period during which such sale or purchase was made.
(11) A
registered dealer who ceases to carry on business shall file a final tax return
within sixty days from the date of cessation. He shall be required to comply
with other provisions as applicable regarding filing of return under this
section.
(12) If
the assessing authority has reason to believe that the turnover of sales or the
turnover of purchases of any dealer is likely to exceed or has exceeded the
taxable limit as specified in sub‑section (9) of Section 3, it may, by
notice served in the prescribed manner, require such dealer to furnish return
as if he were a dealer liable to pay tax but tax shall be payable by him only
if it is due under any provisions of this Act.
(13) Every
dealer liable to pay tax under this Act, including a dealer who has carried on
business during part of any assessment year shall submit to assessing authority
in addition to the returns for the tax periods filed, an annual return of
turnover of purchases and sales in prescribed form, in the prescribed manner
and within the prescribed time along With such other details and documents as
may be prescribed.
(14) For the
purpose of this Act, any return signed by a person who is not authorised under
the rules, shall be treated as if no return has been filed.
(1) The
assessing authority may scrutinize any return or returns in relation to any tax
period furnished by any dealer to verify the correctness of calculation,
application of correct rate of tax and interest, and input tax credit claimed
therein and full payment of tax and interest payable by the dealer during such
period.
(2) If
any mistake is detected as a result of such scrutiny made as per provisions of
sub‑section (1) above, the assessing authority shall, without prejudice
to anything contained in Section 58 and Section 61, serve a notice in the
prescribed manner on the dealer to make payment of the extra amount of tax, if
any, along with the interest as per the provisions of this Act.
(3) Where
in case of a registered dealer or any dealer liable to pay tax or a dealer to
whom notice has been issued by the assessing authority under sub‑section
(12) of Section 23, and in respect of any tax period during an assessment year-
(i) the
return is not submitted within the time prescribed or extended by the assessing
authority; or
(ii) the
return is submitted but not in the prescribed manner; or
(iii) the
return submitted is, in the opinion of the assessing authority, incorrect or
incomplete or contains wrong particulars; or
(vi) the
return is submitted without payment of tax in the manner prescribed; or
(v) the
return required under sub‑section (11) of Section 23 is not filed within
the prescribed time; or
(vi) the
assessing authority shall after making such inquiries as it considers
necessary, determine the turnover of sales or of purchases or both, as the case
may be, provisionally and assess the tax payable thereon.
(4) If in respect of any one
or more tax period, as the case may be-
(i) the
tax payable as shown in the return appears to the assessing authority to be
incorrect; or
(ii) the
tax paid along with the return is less than the amount due under the Act or
shown payable in the return; or
(iii) the
input tax credit claimed in the return is not supported by the required
information, as per sub‑section (3) of Section 2,
the assessing authority shall provisionally assess the
tax payable on the turnover of sales or purchases or both as the case may be,
shown in the return at the rates prescribed under the Act.
(5) The
provisional assessment under this section shall be made on the basis of past returns,
or past records or on the basis of information received by the assessing
authority, and the assessing authority shall direct the dealer to pay the
amount of tax assessed in such manner and by such date as may be prescribed.
(6) Nothing
contained in this section shall prevent the assessing authority from making
final assessment for the whole year under Section 25 or Section 26 and any tax
paid against the provisional assessment shall be adjusted against tax, interest
and penalty payable on final assessment under sections referred to above.
(7) No
provisional assessment against a dealer shall be made without giving the dealer
a reasonable opportunity of being heard.
25. Assessment
of tax for the assessment year
(1) There
shall be an assessment of turnover of taxable purchases, taxable sales, amount
of tax payable on such turnover and amount of input tax credit admissible to a
dealer for each assessment year or where the dealer has carried on his business
for a part of an assessment year, for such part of assessment year during which
the dealer has carried on business.
(2) If
the assessing authority, after such enquiry as he considers necessary, is
satisfied that the returns submitted under Section 23 are correct and complete,
he shall assess the tax on the basis thereof.
(3) Tax Audit-
(i) The
assessing authority or any other officer authorised by the Commissioner shall
undertake audit of the records, stock in trade and related documents of the dealer,
who are selected by the assessing authority in the manner as may be prescribed
for the purpose.
(ii) For
the purpose of tax audit under clause (i), the assessing authority or any other
officer authorised by the Commissioner shall examine the correctness of return
or returns filed and admissibility of various claims including input tax
credit.
(iii) The
tax audit may be taken up in the office, business premises or warehouse of the
dealer. However, the assessing authority may, if he deems it necessary, require
the dealer to either attend and produce or cause to be produced the books of
accounts and other documents in his office or any other place which may be
specified in the notice.
(iv) The
dealer shall provide full cooperation and assistance to the assessing authority
or the authorised officer to conduct the proceedings under this section at his
business premises.
(v) If
proceedings under this section are conducted at the business premises of the
dealer and it is found that the dealer or his authorised representative,
without any reasonable cause, is not available or not functioning from such
premises, the assessing authority shall assess the dealer under this section
or, as the case may be, provisionally assess the dealer under Section 24 of
this Act, to the best of his judgment the amount of turnover and tax due from
the dealer.
(4) Where-
(i) A
registered dealer has failed to furnish one or more returns under sub‑section
(1) of Section 23 in respect of any tax period within thirty days from the end
of the period prescribed for furnishing the return; or
(ii) has
furnished incomplete or incorrect returns for any tax period; or
(iii) a
registered dealer, if covered under the Self Assessment Scheme under section 26 and is selected for
regular assessment by the assessing authority on the basis of any criteria or
on the random basis; or
(iv) the
assessing authority is not satisfied with the correctness of any return filed
under Section 23 or bona fides of any claim of exemption, deduction,
concession, input tax credit or genuineness of any declaration or evidence
furnished by a registered dealer in support thereof; or
(v) the
assessing authority has reason to believe that detailed scrutiny of the case is
necessary in respect of any dealer, the assessing authority may,
notwithstanding the fact that the dealer may already have been provisionally
assessed under Section 24, serve on such dealer in the prescribed manner a
notice requiring him to appear on a date and place specified therein, to attend
and produce or cause to be produced the books of account and all evidence on
which the dealer relies in support of his returns including VAT invoice and tax
invoice, if any, or to produce such evidence as specified in the notice.
(5) The
assessing authority shall, after examination of returns, books, accounts and
documents and after considering all the evidence produced in the course of
proceedings including tax audit proceedings under sub‑section (3) or
collected by him otherwise and after making such enquiry, as it may deem fit,
(i) If
the assessing authority is satisfied that turnover of sales and, or of
purchases disclosed and amount of tax shown payable by the dealer in annual
return is correct and worthy of credence, it shall assess the dealer to tax in
accordance with the provisions of the Act, by an order in writing, on the
turnover admitted by the dealer; and
(ii) where
the dealer has failed to furnish the return or returns of his turnover or has
furnished incomplete or incorrect return or returns and/or the assessing
authority is of the opinion that the turnover disclosed and the amount of tax
paid by the dealer does not appear to be correct, the assessing authority shall
cause a notice to be served on the dealer, stating the reason, for non‑acceptance
of the turnover of sales or purchases or both, as disclosed by him and shall
give him a reasonable opportunity of being heard and after considering the
reply submitted by the dealer the assessing authority
(a) if
he is satisfied that the turnover disclosed by the dealer is correct, he shall
assess the dealer, by an order in writing, to tax according to the provisions
of this Act, on the turnover admitted by the dealer; or
(b) if
he is not satisfied with the reply submitted by the dealer he shall determine
the turnover to the best of his judgment and tax payable thereon according to
the provisions of this Act, by an order in writing: PROVIDED that where the
opportunity for production of books, accounts and documents has been afforded
to the dealer but for any reason he has not availed such opportunity and
thereby the assessing authority could not examine the correctness and propriety
of particulars shown in the returns, it shall not be necessary to issue show
cause notice to such dealer before making as assessment order to the best of
his judgment.
(6) Any
provisional assessment order in respect of any tax period under Section 24
shall not prevent the assessing authority to make final assessment and the
provisional assessment order shall stand merged in the final assessment order
passed under this section.
(7) If
the assessing authority, upon information which has come to his possession, is
satisfied that any dealer who is liable to pay tax under this Act in respect of
any period, has failed to get himself registered, and has not filed any return
the assessing authority shall proceed in such manner as may be prescribed to
assess to the best of his judgment the amount of tax due from the dealer in respect
of such period and all subsequent periods and in making such assessment shall
give the dealer a reasonable opportunity of being heard.
(8) In
cases of the following dealers or class of dealers in respect of different
transactions more than one assessment may be made for the same assessment year
and will be treated as part of one assessment year-
(i) dealer
who has obtained more than one authorisation for transit of goods through the
State; in respect of each authorisation for transit of goods to the State;
(ii) casual
trader who has no fixed place of business, by different assessing authorities
in whose jurisdiction he has carried on business;
(iii) unregistered
dealer who imports taxable goods on each occasion he imports goods;
(iv) unregistered
dealer who either executes works contracts or effect transfer of right to use
any goods for any purpose in jurisdiction of more than one assessing
authorities and has no fixed place of business, by each assessing authority in
respect of business done in his jurisdiction:
PROVIDED that more than one assessment shall not be
made in respect of the same turnover of sales or turnover of purchases.
(9) Where
during the course of an assessment year the rate of tax on the turnover of any
goods or class of goods is varied or an exemption in respect thereof is granted
or cancelled the assessment, so far as it relates to the portion of such
turnover for the period after the date of variation, exemption or cancellation
shall be made on the basis of the rate so varied or the exemption so granted or
cancelled.
(1) The
State Government may by notification in the Official Gazette, direct that any
registered dealer who has filed the prescribed returns along with the tax due
thereon, and the returns so filed are found to be in order, and whose taxable
turnover during an assessment year does not exceed the amount so notified for
this purpose, shall, subject to the conditions and restrictions as may be
prescribed therein, be accepted for self assessment for such assessment year on
the turnover of taxable sale and taxable purchases and amount of tax payable by
the dealer on such turnover admitted in returns submitted by him for such
assessment year, subject to adjustment of any arithmetical error apparent on
the face of the said returns, and the assessing authority shall direct the
dealer to pay within such time and in such manner as may be prescribed, the
amount of tax, if any, that may become due:
PROVIDED that from amongst the dealers covered under
the scheme of Self Assessment a certain percentage, as may be specified in the
notification, of dealers may be selected for regular assessment by the
assessing authority on the basis of any criteria or on the random basis, and
such dealer shall be deemed to be not covered under the scheme of Self
Assessment for all proposes.
(2) Every
dealer covered in self assessment under sub‑section (1) above shall,
subject to such conditions and restrictions as may be notified, submit to the
assessing authority in addition to the returns for the tax period filed, an
annual return of his turnover for the assessment year in the prescribed form,
containing such particulars and accompanied by supporting documents, including:
(i) particulars
of turnover of purchase, sale and other transactions and value of opening and
closing stocks; and
(ii) such
declaration, certificates, and such other evidence on which such dealer relies
in support of his returns; and
(iii) computation
of his own assessment of amount of tax due from him on the basis of such
returns including claim for input tax credit; and
(iv) proof
of payment of the additional tax admitted as due and interest due as per his
own calculation; and
(v) such
other particulars, documents and statements as maybe prescribed.
(3) If
for the amount of deductions (including deduction on the basis of input tax
credit) exemptions and any other concessions or rebates, claimed by the dealer
in the return no supporting declarations, certificates, or evidence required
under this Act or the Central Sales Tax Act, 1956 is furnished, he shall be
self‑assessed by disallowing such deductions, exemptions and other claims
and by levying the appropriate rate of tax as if the sales were taxable, after
giving the dealer a notice in writing to explain and to make good the short‑comings
mentioned within the time prescribed.
(4) If
the assessing authority is satisfied that the returns for the tax period and
annual return for his turnover for the assessment year for self assessment are
prima facie correct, consistent and complete, he shall accept the self
assessment filed by the dealer and shall assess the amount of tax and interest
due from the dealer on the basis of such returns after making prima‑facie
adjustments in the nature of arithmetical errors, if any, in the returns and
self‑assessment statement.
(5) If
the self assessment statement has not been filed within the time prescribed or
if filed, the assessing authority is not satisfied that the returns and self
assessment statement are prima facie correct, consistent and complete and the
dealer has failed to explain and make good the short‑comings as per
provisions of sub‑section (3) above, the assessing authority shall
proceed to make regular assessment under the provisions of Section 25, notwithstanding
the provisions of this section.
(6) No
assessment under this section shall be made for the same period for which an
order has been passed to make assessment under Section 25.
27. Special
provisions relating to casual dealer
Notwithstanding anything to the contrary contained in
Section 15 or Section 25:
(1) A
casual dealer shall, at least seven days before commencing business in the
State, submit to the Assessing Authority an application for registration and
such particulars of his business in such form and manner as may be prescribed.
(2) Such
casual dealer shall deposit within seven days but before commencement of
business, security in cash as may be fixed by the Assessing Authority which
shall not exceed the estimated liability to pay tax for on month or such lesser
period for which the casual dealer is conducting.
(3) The
Assessing Authority shall, after such enquiry as he considers necessary and
after the dealer has furnished the demanded security, allow the application and
cause the dealer to be registered and issue a Certificate of Registration in
the prescribed form.
(4) The
Assessing Authority shall, after the dealer is registered, issue him forms as
he may deem fit, for bringing goods for sale in the State. The dealer shall
render complete account of forms received and used and surrender the unused
forms in such manner as may be prescribed.
(5) Such
casual dealer shall submit such returns of his turnover at such intervals,
within such period and in such form and manner as may be prescribed.
(6) Such
casual dealer when ceases to carry on business shall file a final tax return
within seven days of the conclusion of his business, but before leaving the
place, in the form and manner as may be prescribed.
(7) The
Assessing Authority shall, after examining the returns, books, accounts and
after such enquiries as he considers necessary, assess him to tax as soon as
possible after the receipt of final tax return from the casual dealer:
PROVIDED that where the period of business of such
casual dealer spreads over more than one financial year, the assessment order
shall be made separately for the periods falling in separate financial years.
(8) The
Assessing Authority after adjusting any tax due from such casual dealer, refund
the balance amount of security to him.
(9) Such
casual dealer shall not issue VAT Invoice for sale by him and no dealer who
purchases such goods shall be entitled to input tax credit in respect of such
goods.
(10) Where
the period of business of such casual dealer at a time exceeds 60 days and he
ceases to be a casual dealer, he shall apply for registration as a regular
dealer under Section 15 and shall be assessed to tax as a regular dealer for
the whole year as per the provisions of Section 25 of Section 26:
PROVIDED that the turnover and the tax assessed under
this section for various periods in a financial year shall be merged in the
final assessment and any tax paid as a casual dealer shall be adjusted against
the tax payable on final assessment under sections referred to above.
28. Assessment
in case of special circumstances
(1) Assessment
in case of Price Variation‑Where a dealer receives in any year any amount
due to price variation which would have been in his turnover for any previous
tax period if it had been received by him during that period, it shall be
deemed to be turnover during the tax period in which such amount was received
and he shall, during the tax period in which such amount was received, include
such amount in the return separately for the tax period, to the assessing
authority and the assessing authority shall assess the tax payable on such
amount as his turnover for the tax period in which such amount is received:
PROVIDED that the tax shall be charged at the rate at
which it would have been charged had such turnover been assessed for the
assessment year to which such turnover belongs.
(2) Protective
Assessment‑Where the assessing authority has reason to believe that any
person, with a view to evade the payment of tax or in order to claim any input
tax credit 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 person in whose name the registration
certificate, if any, is taken, shall jointly and severally be liable for
payment of the tax, interest or penalty or other amount due under this Act
which shall be assessed, levied and recovered from all or any such person as if
such person or persons are dealer under the Act. However before taking action
under this section the person concerned shall be given a reasonable opportunity
of being heard.
29. Assessment
of escaped turnover
(1) Where
after a dealer is assessed under Section 25 or Section 26 for any year or part
thereof, the assessing authority has reason to believe that the whole or any
part of turnover of the dealer in respect of any tax period has-
(i) escaped
assessment; or
(ii) been
under‑assessed, or
(iii) been
assessed at a rate lower than the rate at which it is assessable; or
(iv) been wrongly
allowed any exemption or deduction there from; or
(v) been
wrongly allowed any tax credit therein,
reasons in the assessing authority shall, after
receding the writing, serve a notice on the dealer and after giving the dealer
a reasonable opportunity of being heard and making such enquiries as he
considers necessary, he shall assess or re assess the turnover of the dealer
and tax according to law and the provisions of this Act shall as far as may be,
apply accordingly:
PROVIDED that the tax shall be charged at the rate at
which it would have been charged had the turnover not escaped assessment or
full assessment as the case may be.
Explanation 1: Nothing in this section shall be deemed
to prevent the assessing authority from making an assessment to the best of its
judgment.
Explanation 2: For the purposes of this section and of
Section 30, "Assessing Authority" means the officer who passed the
earlier assessment order, if any, and includes the officer having jurisdictions
for the time being to assess the dealer.
Explanation 3: Notwithstanding the issuance of notice
under this sub‑section, where an order of assessment or re assessment is
in existence from before the issuance of such notice it shall continue to be
effective as such, until varied by an order of assessment or reassessment made
under this section in pursuance of such notice.
(2) Except
as otherwise provided in Section 27 or under this section, no order of
assessment or reassessment shall be made under sub‑section (1) after the
expiry of three years from the end of the year in respect of which or part of
which the tax is assessable.
(3) Assessment
or reassessment in respect of turnover escaped from assessment may be passed at
any time within three years and nine months ending on 31st December after the
expiry of assessment year for which assessment is to be made, provided that
notice under this section has been served within a period of three years and
six months ending on 30th September after the expiry of the assessment year for
which assessment is to be made.
(4) If
the Commissioner on his own or on the basis of reasons recorded by the
assessing authority is satisfied that it is just and expedient so to do, he may
authorise the assessing authority in that behalf, and then such assessment or
reassessment may be made after the expiration of the period aforesaid but not
after the expiration of six years from the end of such assessment year,
notwithstanding that such assessment or reassessment may involve a change of
opinion.
(1) Any
officer or authority, or the Tribunal or the High Court may, on its own motion
or on the application of the dealer or any other interested person, rectify any
mistake in any order passed by him or it under this Act apparent on the face of
the record, within three years from the date of the order sought to be
rectified:
PROVIDED that where an application under this sub‑section
has been made within such period of three years, it may be disposed of even
beyond such period:
PROVIDED FURTHER that no such rectification as has the
effect of enhancing the assessment, penalty, fee or other dues shall be made
unless a reasonable opportunity of being heard has been given to the dealer or
other person likely to be affected by such enhancement.
(2) Where
such rectification has the effect of enhancing the assessment, the assessing
authority concerned shall serve on the dealer a revised notice of demand in the
prescribed form and there from all the provisions of the Act and the Rules
framed there under shall apply as if such notice had been served in the first
instance.
31. Power
to set aside an order of assessment
(1) In
any case in which an order of assessment or reassessment or order of penalty is
passed ex‑parte, the dealer may apply to the assessing authority within
thirty days of the service of the order to set aside such order and reopen the
case; and if such officer 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 no such application for setting aside as
ex‑parte assessment order shall be entertained unless it is accompanied
by satisfactory proof of the payment of the amount of tax admitted by the
dealer to be due.
(2) Where
an assessment order under Section 24 is passed ex‑parte, the dealer may
apply to the assessing authority within 30 days of the service of the order, to
set aside such order and if such authority is satisfied that the dealer has
filed the return and deposited the tax due according to the return within 30
days from the last day prescribed for filing such return, it may modify or set
aside such order and also the demand notice, if any, issued thereunder:
PROVIDED that where the application under this sub‑section
has been made by the dealer within the period aforesaid, it may be disposed of
even beyond such period.
(3) If
a dealer is granted an eligibility certificate under Section 4‑A of the
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002 for the period for which an order of assessment or reassessment or
an order in appeal has been passed prior to the grant of eligibility
certificate, such order may be set aside either on its own or on the
application of the dealer, by assessing or appellate authority having
jurisdiction within one year of receipt by him of the copy of the order
granting such eligibility certificate and a fresh order may be passed according
to law:
PROVIDED that where the application under this sub‑section
has been made by the dealer within the period aforesaid, it may be disposed of
even beyond such period.
32. Period
of limitation for making assessment or reassessment
(1) No
order of assessment under Section 24 for any tax period of an assessment year
shall be made after the dealer has submitted annul return for such assessment
year and where annual return has not been submitted by the dealer, assessment
shall not be made after the expiry of the period prescribed or time allowed, if
extended, for submission of annual return for such period.
(2) Except
as otherwise provided in Section 28 no order of assessment or reassessment
under any provisions of this Act for any assessment year shall be made after
expiration of 3 years from the end of such assessment year.
(3) Assessment
or reassessment order under the provisions of Section 29 may be made within the
time prescribed therein.
(4) If
ail. order of assessment is set aside and the case is remanded for reassessment
by any authority under the provisions of this Act or by a competent Court, the
order of reassessment may be made within one year from the date of receipt by
the assessing authority of the copy of the order remanding the case.
(5) If
an order of assessment is quashed on the ground of want of jurisdiction of the
assessing authority or due to improper service of any notice or due to service
of improper notice or any other like ground, by any competent authority or Court,
fresh order of assessment may be made by the assessing authority having
jurisdiction within one year from the date of receipt by the assessing
authority whose order is so quashed, of the copy of the order of such authority
or Court:
PROVIDED that where any assessment or reassessment
order made earlier has been quashed for want of proper service of notice or for
want of jurisdiction or for want of service of proper notice, fresh order of
assessment or reassessment may be made by the assessing authority after serving
notice properly and after affording reasonable opportunity of being heard to
dealer within the time prescribed.
(6) If
an order of assessment or reassessment for any assessment year is set aside
under Section 31, a fresh order of assessment or reassessment for that year may
be made within one year from the date on which such earlier order was set
aside.
(7) Where
the proceeding for assessment or reassessment for any assessment year remain
stayed under the orders of any Court or authority, the period commencing from
the date of stay order and ending with the date of receipt by the assessing
authority concerned of the order vacating the stay, shall be excluded in
computing the period of limitation provided in this section:
PROVIDED that if in so computing, the period of
limitation comes to less than one year, such assessment or reassessment may be
made within one year from the date of receipt by the assessing authority of the
order vacating the stay.
(8) The
period during which any appeal or other proceedings in respect of any other
assessment or reassessment or any other matter of assessee remain pending
before the High Court or the Supreme Court, involving a question of law having
direct bearing on the assessment or reassessment in question, shall be excluded
in computing the period of limitation provided in this section.
(9) Where
in the assessment or reassessment of a dealer for any assessment year, any
assessing authority,-
(a) has
included any turnover and any superior authority or Court has, in exercise of
the powers lawfully vested in it, held such turnover to relate to the
assessment
(i) of
such dealer for any other assessment year, or
(ii) of
such dealer under the Central Sales Tax Act, 1956, or
(iii) of
any other dealer, whether under this Act, or under the Central Sales Tax Act,
1956; or
(b) has
not included any turnover on the ground that it relates to assessment under the
Central Sales Tax Act, 1956, and any superior authority or Court has, in exercise
of the powers lawfully vested in it, held such turnover to relate to the
assessment of the dealer under this Act, whether for such assessment year, or
any other assessment year, then nothing contained in this section limiting the
time shall apply to assessment or reassessment whether under this Act or under
the Central Sales Tax Act, 1956, of such dealer or such other dealer relating
to such assessment year or such other assessment year, as the case may be.
(10) Where
the eligibility certificate granted under Section 4‑A of Uttaranchal (The
Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 has
been amended or cancelled by the Commissioner under sub‑section (12) of
Section 79 of this Act, the order of assessment or reassessment may be made
within one year from the date of receipt by the Assessing Authority of the copy
of the order amending or canceling the aforesaid certificate.
(11) Where
any order passed by the assessing authority in respect of a dealer for any
period is found to be erroneous or prejudicial to the interest of revenue
consequent to, or in the light of any judgment or order of any Court or
Tribunal which has become final, then notwithstanding anything contained in
this Act, the assessing authority may, with the permission of the Commissioner
or any officer authorised by him for this purpose, proceed to reassess the tax
payable by the dealer in accordance with the judgment or order, at any time
within a period of three years from the date of the judgment or order.
(12) Notwithstanding
anything contained in this section, where the State Government is of the
opinion that due to any extra‑ordinary circumstances prevalent at the
time in the State or any part of it, it will be difficult to complete
assessment or reassessment in any case or class of cases within the time
prescribed under this section, it may, by notification in the Gazette extend
the time limit prescribed under this section for making assessment or
reassessment in such a case or class of cases.
(13) Where
any dealer claims refund of any amount deposited by him as tax or any amount
recovered from him as tax or any amount deducted from him as tax under
provisions of sub‑section (1) of Section 35 and where no assessment has
been made within the time prescribed under this section, notwithstanding
anything contained in this section, the Assessing Authority may, with the prior
permission of the Commissioner in writing, make an assessment of the turnover
and tax even beyond the time prescribed under this section for such assessment
year towards tax liability in respect of the turnover against which such amount
has been deposited or deducted or recovered.
33. Rounding
off of turnover and tax etc.
(1) The
amount of turnover, determined in prescribed manner shall, if such amount is
not in the multiple of ten, be rounded off to the nearest multiple of ten
rupees, that is to say, a part of ten rupees which is less than five rupees
shall be ignored and any other part shall be counted as ten rupees. The amount
so rounded off shall be deemed to be the turnover of the assessee for the
purpose of assessment of tax under this Act.
(2) The
amount of tax, fee, interest, penalty or any other sum payable or the amount of
refund due under the provisions of this Act shall, where such amount contains
part of a rupee be rounded off to the nearest rupee, that is to say a part of
rupee which is less than 50 paise shall be ignored and any other part shall be
counted as one rupee.
34. Payment
and recovery of tax
(1) Amount
of tax admittedly payable shall be deposited in the prescribed manner along
with the return of the respective tax period. Amount assessed as tax shall be
deposited in the manner specified in and within 30 days of the service of order
of assessment and notice of demand. Amount imposed by way of penalty shall be
deposited in the prescribed manner and within 30 days of service of the order
imposing such amount by way of penalty, Any other amount except the amount of
tax admittedly payable or assessed and penalty imposed, that may be determined
as payable under any provisions of this Act, shall be paid in the prescribed
manner and within the prescribed time:
PROVIDED that where no such time has been prescribed,
the period to deposit the due amount shall be deemed to be 30 days of the
service of the order by which such amount has been determined.
(2) A
registered dealer furnishing return under Section 23 shall pay into the
Government treasury, in such manner and at such interval as may be prescribed,
the amount of tax due from him for the period covered under the return along
with the amount of penalty or interest or both payable by him under Section 23
and shall furnish a receipt from the Treasury showing the payment of such
amount.
(3) A
registered dealer furnishing a revised return in accordance with sub‑section
(9) or sub‑section (10) of Section 23 which shows that a greater amount
of tax is due than was paid or payable in accordance with the original return,
shall furnish along with the return a receipt showing the payment of the
differential amount in the manner provided in sub‑section (2).
(4) The
tax admittedly payable shall be deposited within the time prescribed failing
which simple interest at the rate of fifteen percent per annum shall become due
and be payable on the unpaid amount with effect from the date immediately
following the last date prescribed till the date of payment of such amount.
Explanation 1: For the purpose of this sub‑section,
the tax admittedly payable means the tax which is payable under this Act on the
turnover of sales, or as the case may be, the turnover of purchases or of both,
as disclosed in the accounts maintained by the dealer or admitted by him in any
return or proceeding under this Act, whichever is greater.
Explanation 2: "Month" shall mean thirty
days and the interest payable in respect of period of less than one month shall
be computed proportionately.
(5) The amount of tax assessed tinder this
Act in excess of amount of tax already deposited along with the interest
payable according to the provisions of this Act shall be deposited in the
manner specified in and within 30 days of service of notice of assessment and
demand.
(6) If
the tax (other than the tax admittedly payable to which sub‑section (2)
applies) assessed, reassessed or enhanced by any authority or Court remains
unpaid for three months after expiration of the period specified in the order
of assessment and demand notice, a simple interest at the rate of twelve
percent per annum on unpaid amount calculated from the date of such expiration
shall become due and be payable:
PROVIDED that the amount of interest under the sub‑section
shall be re‑calculated if the amount of tax is varied on appeal or
revision or by any order of a competent Court.
(7) The
amount of interest payable under sub‑sections (2), (3), (4) and (5)
shall, without prejudice to any other liability or penalty that the dealer nay
incur under this Act or under any other law for the time being in force, be
added to the amount of the tax and shall also be deemed for all purposes to be
part of the tax.
(8) Where
an order of assessment or reassessment referred to in sub-section (4) of
Section 32 or an order of assessment or reassessment referred to in sub-section
32 has been made and tax payable is enhanced the dealer shall be liable to pay
interest on such enhanced tax as if it was enhanced in the order of assessment
and demand notice shall be deemed to be amended accordingly.
(9) Where
realization of any tax remained stayed by order of any Court or authority and
such order of stay is subsequently vacated, the interest referred to in
sub-section (6) shall be payable also for any period during which such order
remained in operation.
(10) Any
tax or other dues payable to the State Government under t1fis Act, any amount
of money which a person is required to pay to the assessing authority under sub‑section
(14) for which he is personally liable to the assessing authority under sub‑section
(17) shall, notwithstanding anything contained in any other law for the time
being in force and subject any special or general order of the State Government
be recoverable as arrears of Land Revenue, or in the prescribed manner by the
assessing authority or any other officer authorised by the State Government in
that behalf and such authority or officer shall, for the purposes of such
recovery
(i) have
all the powers which a Civil Court has under the Code of Civil Procedure, 1908
for the purpose of recovery of an amount due under a decree,
(ii) have
the power to require the assessing authority or such authorised officer having
jurisdiction in any other area to make such recovery if the defaulter is or has
property within the area of such other assessing authority and thereupon such
other assessing authority shall proceed to make recovery in the prescribed
manner.
(11) Notwithstanding
anything contained in sub‑sections (4) and (5) and notwithstanding any
judgment, decree or order of any Court, Tribunal or other authority, where any
notice of assessment and demand in respect of any tax or other dues under this
Act, is served upon the dealer by an assessing authority and an appeal,
revision or other proceeding is filed in respect of such tax or dues then
(i) where
as a result of such appeal, revision or other proceeding the amount of such tax
or other dues is enhanced, the assessing authority shall serve upon the dealer
a fresh notice in respect of the amount by which such tax or other dues are
enhanced, and any proceeding in relation to the amount specified in the notice
already served upon him before the disposal of such appeal, revision or other
proceeding may be continued from the stage at which it stood immediately before
such disposal;
(ii) where
as a result of such appeal, revision or other proceeding the amount of such tax
or other dues is reduced
(a) it
shall not be necessary to serve upon the dealer a fresh notice but only the
reduced amount shall be realised;
(b) if
any recovery proceedings are pending before any officer or authority other than
the assessing authority, the assessing authority shall intimate such reduction
to such officer or authority;
(c) any
proceeding initiated on the basis of notice or notices served upon the dealer
before the disposal of such appeal, revision or other proceeding, including any
recovery proceeding may be continued in relation to amount so reduced from the
stage at which it stood immediately before such disposal;
(iii) no
fresh notice shall be necessary in any case where amount of the tax or other
dues is not enhanced (with reference to the amount assessed by the assessing
authority) as a result of such appeal, revision or other proceedings.
(12) In
respect of any sum recoverable under this Act as arrears of Land Revenue, the
assessing authority may forward to the Collector under his signature specifying
the sum due. Such certificate shall be conclusive evidence of the existence of
the liability of this amount on the person who is liable and the Collector on
receipt of the certificate shall proceed to recover from such person the amount
specified therein as if it were an arrear of land revenue:
PROVIDED that without prejudice to the powers
conferred by this section the Collector shall, for the purpose of recovering
the amount specified in the certificate, have also all the powers which-
(i) a
Collector has under the Revenue Recovery Act, 1890; and
(ii) a
Civil Court has under the Code of Civil Procedure, 1908 for the purpose of
recovery of an amount due under a decree.
Explanation: The expression "Collector"
includes an Additional Collector or any other officer authorised to exercise
the powers of Collector under the law relating to land revenue for the time
being in force in the State.
(13) Where
any amount of tax or penalty is recoverable under this Act from the owner of a
vehicle and recovery certificate has been issued, the officer competent to
execute the recovery certificate may take the assistance of police and other
officer or officials of the State Government in locating such vehicle or other vehicles
of the same owner. If so required by the recovery officer such other officer or
officials shall be empowered to detain such vehicle. Whenever any such vehicle
is detained by any officer or official he shall give the cause of detention in
writing to the person in charge of the vehicle at the time of detention and
shall immediately inform the officer executing the recovery certificate.
Officer executing the recovery certificate shall proceed with according to law
to realise arrears against such owner of vehicle:
PROVIDED that if amount recoverable is paid after
detention of vehicle, the vehicle shall be set free:
PROVIDED FURTHER that if at the time of detention some
goods are loaded on it and owner of such goods is a person other than the owner
of the vehicle, the owner or the person in‑charge of the goods shall be
allowed to remove such goods from such vehicle if he so desires.
(14) Notwithstanding
anything contained in any law or contract to the contrary, the assessing
authority may, at any time or from time to time, by notice in writing, the copy
of which shall be forwarded to the dealer at his last address known to the
assessing authority, require-
(i) any
person from whom any amount is due or may become due to the dealer, or
(ii) any
person who holds or may subsequently hold money for or on account of the
dealer, to pay to the assessing authority
(i) forthwith
upon the money becoming due or being held, or
(ii) at
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 sufficient to pay the
amount due from the dealer in respect of arrears of tax or other dues under
this Act, or the whole of the money when it is equal to or less than that
amount.
Explanation: For the purpose of this sub‑section,
the amount due to a dealer or money held for or on account of a dealer by any
person shall be computed after taking into account such claim if any, as may
have fallen due for payment by such dealer to ‑such person and as may be
legally subsisting.
(15) The
assessing authority may at any time or from time to time amend or revoke such
notice.
(16) Any
person making any payment in compliance with notice under sub‑section
(14) shall be deemed to have made the payment under the authority of the dealer
and the receipt of the assessing officer shall constitute a good and sufficient
discharge of the liability of such person to the dealer to the extent the
amount referred to in the receipt.
(17) Any
person discharging any liability to the dealer after the receipt of notice
referred to in sub‑section (14) shall be personally liable to the
assessing authority to the extent of the liability discharged or to the extent
of the amount mentioned in such notice, whichever is less.
(18) Where
a person, to whom a notice under sub‑section (14) is sent, proves to the
satisfaction of the assessing authority that sum demanded or any part of
thereof is not due by him to the dealer, or that lie does not hold any money
for or on account of the dealer, then nothing contained in this section shall
be deemed to require such person to pay the sum demanded or any part thereof,
as the case may be, to the assessing authority.
(19) Notwithstanding
anything to the contrary contained in any law for the time being in force, any
tax payable under the provisions of this Act together with interest or penalty,
shall be due for payment immediately when it becomes payable or assessed in the
manner provided in this Act or the rules made there under and any such amount
payable by a dealer on account of tax, penalty or interest or any amount which
a person is required to pay under this Act shall be a first charge on the
property of the dealer or such person.
(20) Notwithstanding
anything contained in this Act, no tax, fee, interest or penalty under this Act
shall be recovered and no refund shall be allowed if the amount involved for
any assessment year is less than 10 rupees.
(21) The
Assessing Authority shall have the powers to
(a) withhold
issuing of any Form or Certificate under the Act to a person, or a dealer or a
casual dealer,
(b) order
seizure of goods being transported by a person, or a dealer or a casual dealer,
from whom any tax, penalty, interest or any other amount under the provision of
the Act is due.
35. Recovery
of tax by way of tax deduction at source
(1) Notwithstanding
anything contained in sub‑section (1) of Section 22, every person
responsible for making payment to any dealer (hereinafter in this section referred
to as the contractor) for discharge of any liability on account of valuable
consideration payable for the transfer of property in goods (whether as goods
or in any other form) in pursuance of a works contract, not being a building
contract of such class or value as may be notified by the State Government in
public interest in this behalf, shall, at the time of making such payment to
the contractor, either in cash or in any other manner, deduct an amount equal
to four percent of such sum towards part or, as the case may be, full
satisfaction of the tax payable under this Act on account of such works
contract:
PROVIDED that the assessing authority may, if
satisfied that it is expedient in the public interest so to do and for reasons
to be recorded in writing, order that in any case or class of cases no such
deduction shall be made or, as the case may be, such deduction shall be made at
a lesser rate:
PROVIDED FURTHER that where any deduction has been
made by a contractor from the payment made to his sub‑contractor in
accordance with sub‑section (3), the amount of such payment shall be
deducted from the amount on which deduction is to be made under this sub‑section.
(2) Where
under an agreement of transfer of right to use any goods for any purpose
(whether or not for a specified period) the lessee to whom the right to use any
goods is transferred, is
(i) a
registered dealer, or
(ii) the
Central Government or any State Government; or
(iii) any
local authority, any corporation or undertaking constituted by or under a
Central Act or a State Act; or any Co‑operative society or any other
society, club, firm or other association of persons or a company, whether
incorporated or not,
the person responsible for making such payment to the
lessor (who is transferring the right to use any goods) for discharge of
liabilities under such agreement, shall, at the time of making such payment to
the lessor, either in cash or by credit or any other manner, deduct an amount
at the rate of four percent of such sum towards part or, as the case may be,
full satisfaction of the tax payable under this Act on account of such transfer
of right to use any goods:
PROVIDED that the assessing authority may, if
satisfied that it is expedient in the public interest so to do and for reasons
to be recorded in writing, order that in any case or class of cases no such
deduction shall be made or, as the case maybe, such deduction shall be made at
a lesser rate:
PROVIDED FURTHER that where any deduction has been
made by a contractor from the payment made to his sub‑contractor in
accordance with sub‑section (3), the amount of such payment shall be
deducted from the amount on which deduction is to be made under this sub‑section.
(3) Any
contractor responsible for making any payment for discharge of any liability to
any sub‑contractor in pursuance of a contract with the sub‑contractor
for the transfer of property in goods (whether as goods or in any other form)
involved in the execution of a works contract or for transfer of right to use
any goods for any purpose, whether wholly or in part, of the work undertaken by
the contractor, shall, at the time of such payment or discharge, in cash or by
cheque or draft or by any other mode, deduct an amount equal to four percent of
such payment or discharge, purporting to be a part of full amount of tax
payable under this Act on such transfer from the bills or invoices raised by
the sub‑contractor as payable by the contractor:
PROVIDED that no deduction under this sub‑section
shall be made on the amount on which deduction has already been made under sub‑section
(1) or sub‑section (2).
(4) The
amount deducted under sub‑section (1) or sub‑section (2) or sub‑section
(3) shall be deposited into the Government Treasury by the person making such
deduction before the expiry of the month following that in which deduction is
made.
(5) The
person making such deductions under sub‑section (t) or sub‑section
(2) or sub‑section (3) shall, at the time of payment or discharge furnish
to the person from whose bills or invoices such deduction is made, a
certificate in such form and manner and within such period as may be
prescribed.
(6) The
person responsible for making the payment to the contractor or sub‑contractor
shall submit such return of such payments at such intervals, within such
period, and in' such manner as may be prescribed, but the assessing authority,
may, in its discretion, for reasons to be recorded extend the date for the
submission of the return by such person.
(7) Any
deduction made in accordance with the provisions of this section and credited
in the Government Treasury shall be treated as payment of tax on behalf of the
person from whose bills or invoices the deduction has been made, and credit
shall be given to him for the amount so deducted on the production of the
certificate referred to in sub‑section (5), in the assessment made for
the relevant assessment year.
(8) If any
such person as is referred to in sub‑section (1) or in sub‑section
(2) or in sub‑section (3), fails to make the deduction or after deducting
fails to deposit the amount so deducted as required in sub‑section (4),
the assessing authority may, after giving such person an opportunity of being
heard, by order in writing, direct that such person shall pay, by way of penalty, a sum not exceeding
twice the amount deductible under this section but not so deducted and, if
deducted, not so deposited into Government Treasury.
(9) Without
prejudice to the provisions of sub‑section (8), if any such person fails
to make the deduction or, after deducting, fails to deposit the amount so
deducted, he shall be liable to pay simple interest at the rate of fifteen
percent per annum. on the amount deductible under this section but not so
deducted and, if deducted, not so deposited from the date on which such amount
was deductible to the date on which such amount is actually deposited.
(10) Where
the amount has not been deposited after deduction, such amount together with
interest referred to in sub‑section (9) shall be a charge upon all the
assets of the person concerned.
(11) Payment
by way of deduction in accordance with sub‑section (1) or sub‑section
(2) or sub‑section (3) shall be without prejudice to any other mode of
recovery of tax due under this Act from the contractor or the sub‑contractor,
as the case may be.
Explanation: For the purpose of this section,
"assessing authority " means the officer having jurisdiction over the
place where the place of business or residence of the person is located.
(12) Nothing
contained in this section shall prevent the assessing authority from making an
assessment of tax payable by the dealer in accordance with other provisions of
the Act and notwithstanding anything contained in this section the dealer shall
be liable to pay tax according to other relevant provisions of the Act.
(1) Subject
to other provisions of this Act and the rules made thereunder, the assessing
authority shall, refund to a person the amount of tax, penalty and interest, if
any, paid by such person in excess of the amount due from him:
PROVIDED that the amount found to be refundable shall
first be adjusted towards the tax or any other amount outstanding against the
dealer under this Act or under the Central Sales Tax Act, 1956, or the
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002 and only the balance, if any, shall be refunded.
(2) Where
any refund is due to any dealer according to the return furnished by him for
any tax period, such refund may provisionally be adjusted as per provisions
under sub‑section (6), sub‑section (7) and sub‑section (8) of
Section 5.
(3) If
the amount found to be refundable in accordance with sub‑section (1) is
not refunded as aforesaid within three months from the date of order of refund
passed by the assessing authority, or as the case may be, from the date of
receipt by him of the order of refund, if such order is passed by any other
competent authority or Court, the dealer shall be entitled to simple interest
on such amount at the rate of nine percent per annum from the date of such
order or, as the case may be, the date of receipt of such order of refund by
the assessing authority to the date of refund.
(4) Notwithstanding
any judgment, decree or order of any Court or authority no refund shall be
allowed of any tax or fee due under this Act on the turnover of sales or
purchases or both, as the case may be, admitted by the dealer in the returns
filed by him or at any stage in any proceedings under this Act.
(5) Notwithstanding
anything contained contrary in this section any dealer to whom refund of any
amount is allowed, may, before the date such refund is made, apply to the
assessing authority for withholding the amount of refund for adjustment towards
his future liabilities either under this Act or under the Central Sales Tax
Act, 1956. If the dealer has presented his application for withholding amount
of refund, the assessing authority shall withhold amount of refund. In such a
case the dealer shall not be entitled for interest.
Explanation 1: The expression "Refund"
includes any adjustment under the proviso to sub‑section (1).
Explanation 2: The date of refund shall be deemed to
be the date on which 'intimation regarding preparation of the refund voucher is
sent to the dealer in the manner prescribed.
37. Provisional
refund in case of exporters
(1) If
a registered dealer has filed returns as required by or under this Act, and the
returns show any amount to be refundable to the dealer on account of sale in
the course of export, then the dealer may after the end of every quarter, apply
in the manner prescribed, to the assessing authority for grant of provisional
refund, if any, pending assessment.
(2) The
said dealer shall furnish a Bank Guarantee or other security to the
satisfaction of the assessing authority, for an amount equal to the amount of
the provisional refund. On receipt of such guarantee or other security, the
assessing authority shall, subject to the provisions of this section and the
rules, grant the dealer within thirty days a provisional refund that may be
found as refundable. The dealer shall keep the bank guarantee or security
furnished by him valid up to the date of recovery of excess amount, if any,
after final assessment:
PROVIDED that if the amount found refundable is not
refunded to the dealer within the period prescribed, the dealer shall be
entitled to simple interest on such amount at the rate of nine percent per
annum.
(3) The
assessment under this Act of such dealer in respect of the year containing the
period covered by the said return will be taken up as early as practicable and
the provisional refund against tax due, if any, as a result of the assessment
shall be adjusted.
(4) If,
on assessment, the provisional refund granted under sub‑section (2) is
found to be in excess, then the excess amount of refund shall be recovered from
the dealer along with interest as if it were tax admittedly due from the dealer
under this Act.
(5) Interest
will be charged at the rate of fifteen percent per annum from the date of grant
of provisional refund, till the date of assessment.
(1) Any
person or a dealer or embassies, international organizations listed in Schedule
V of this Act, shall be entitled to claim refund of tax paid by him on the
purchase of goods and notwithstanding anything contained in Section 36, the
amount due for refund shall be refunded within 45 days of the presentation of
the claim for refund.
(2) Any
unit established in Special Economic Zone shall be entitled to claim refund of
tax paid by it on the purchases from any unit established in Domestic Tariff
Area and such dealer shall be eligible for refund of such amount as in case of
exporters and the provisions of Section 37 shall mutatis mutandis apply in such
case.
39. Power
to withhold refund in certain cases
(1) Where
an order giving rise to a refund is the subject matter of an appeal or further
proceeding or where any other proceeding under this Act is pending, and the
assessing authority is of the opinion that grant of such refund is likely to
adversely affect the revenue and that it may not be possible to recover the
amount later, the assessing authority may, with the permission of the
Commissioner or any officer authorized by him, withhold the refund till such
time as he may determine.
(2) Where
a refund is withheld under sub‑section (1) and as a result of the appeal
or further proceeding or any other proceeding, dealer becomes entitled to any
refund, the dealer shall be entitled to interest as provided under sub‑section
(1) of Section 41 on the refundable amount:
'PROVIDED that if any refund has been withheld under
this section, and if any amount out of the refundable amount is adjusted
towards any tax liability of the dealer, the dealer shall not be entitled for
any amount of interest for the relevant period on the amount so adjusted.
40. Disbursement
of amount wrongly realized by dealer as tax
(1) Where
any amount is realized from any person by any dealer, purporting to do so by
way of realization of tax on the sale or purchase of any goods, in
contravention of the provisions of Section 22, such dealer shall deposit the
entire amount so realized in such manner and within such period as prescribed
therein.
(2) Any
amount deposited by any dealer under sub‑section (1) shall to the extent
it is not due as tax, be held by the State Government in trust for the person
from whom it was realized by the dealer, or for his legal representatives, and
the deposit shall discharge such dealer of the liability in respect thereof to
the extent of the deposit.
(3) Where
any amount is deposited by any dealer under sub‑section (1) such amount
or any part thereof shall, on a claim being made in that behalf be refunded in
the manner prescribed, to the person from whom such dealer had actually
realized such amount or part thereof, or to his legal representative and to no
other person:
PROVIDED that no such claim shall be entertained after
the expiry of three years from the date of order of assessment or one year from
the date of the final order in appeal or revision, if any in respect thereof,
whichever is later.
(4) Where
any amount has been deposited by any dealer in accordance with the provisions
under sub‑section (1), the dealer shall not be entitled to allow refund
of such amount to the purchaser of goods.
Explanation: The expression "final order on
appeal or revision" includes an order passed by the Supreme Court under
Article 32, Article 132, Article 133, Article 136 or Article 137 or by the High
Court under Article 226 or Article 227 of the Constitution.
(1) Any
dealer or a person entitled to refund in pursuance of any order under this Act
(including assessment under Section 24, Section 25, or Section 26) or in
pursuance of any order by any court, shall subject to rules, be entitled to
receive, in addition to the~ refund, simple interest at the rate of nine
percent per annum for the period commencing after ninety days of the
application claiming refund in pursuance of such order till the date of refund.
(2) The
interest shall be calculated on the amount of refund due after deducting there
from any tax, interest, penalty or any other dues under this Act or under the
Central Sales Tax Act, 1956.
(3) If
as a result of any order passed under this Act the amount of such refund is
enhanced or reduced such interest shall be enhanced or reduced accordingly.
(4) When
a dealer is in default or is deemed to be in default in making the payment of
any amount of tax assessed under Section 24, Section 25 or Section 26 in excess
of tax admitted by the dealer, and the amount remains unpaid for three months
after expiration of the period specified in the order of assessment and notice
of demand, he shall be liable to pay simple interest on such amount at the rate
of twelve percent per annum from the date of such default for so long as he
continues to make default in the payment of the said tax beyond the time
prescribed.
(5) Where
as a result of any final order the amount of tax (including any penalty) due is
wholly reduced, the amount of interest if any, paid shall be refunded, or if
such amount is modified, the interest due shall be calculated and refunded
accordingly,
(6) Where
any amount of tax payable is enhanced by any such order, interest shall be
payable on the amount by which the tax is enhanced after the expiry of a period
of thirty days from the date of the receipt of the notice of demand issued by
the assessing authority if the amount remains unpaid for three months after the
expiration of the period specified in the notice of demand.
(7) Where
the realization of any amount remains stayed by the order of any Court or
authority and such order is subsequently vacated, interest shall be payable
also for any period during which such order remained in operation.
(8) The
interest leviable under this Act due to the non‑payment or late payment
of tax shall not exceed the amount of tax on which such interest is charged.
(9) The
interest payable under this Act shall be deemed to be tax due under this Act.
42. Power to order production of accounts and
power of entry and inspection
(1) Any
officer empowered by the State Government in this behalf may, for the purposes
of this Act, require any dealer or any other person who carries on business of
buying, selling or supplying goods for self or on behalf of other dealer, to
produce before him any book, document or account relating to his business or
relating to the business of other dealers, and may inspect, examine and copy
the same and make such enquiries from the dealer or such person, relating to
his business or business of other dealers, as he considers necessary:
PROVIDED that books, documents and accounts of a
period more then five yeas prior to the assessment year shall not be so
required, unless in any special case for reasons to be recorded such officer
considers necessary.
(2) All
books, documents and accounts maintained by any dealer or a person in the
ordinary course of business, the goods in his possession, and his place of
business or vehicle shall be open to search and inspection at all reasonable
time by such officers, as may be authorized by the State Government in this
behalf.
(3) For
the purpose of this section, the officer authorized there under may enter and
search any place of business or vehicle or any other building or place where he
has reason to believe that the dealer keeps or is for the time being keeping,
any books, registers, documents, accounts or goods relating to his business and
the officer may require any proprietor, employee or any other person who may at
that time and place be attending in any manner to, or helping in, the business-
(i) to
afford him the necessary facility to inspect such books of accounts and other
documents as he may require and which may be available at such place,
(ii) to
afford the necessary facility to check or verify the cash, stock or other
valuable article or things which may be found therein, and
(iii) to
furnish such information as he may require as to any matter which may be useful
for, or relevant to any proceedings under this Act:
PROVIDED that no residential
accommodation (not being a place of business‑cum‑residence) shall
be entered into, inspected or searched by such officer unless specially
authorized by the Commissioner in writing.
Explanation: For the purpose of this sub‑section,
a place where the person is engaged in business will also include any other
place in which the person engaged in business or the said employee or other
person attending or helping in business states that any of the books of
accounts or other documents or any part of the cash, stock or other valuable
article or thing relating to the business are or is kept.
(4) The
officer authorised under sub‑section (1) or sub‑section (2) may
make or cause to be made extracts or copies from books of accounts and other
documents inspected by him, make an inventory of any cash, stock or other
valuable article or thing checked or verified by him, and record the statement
of any person which may be useful for, or relevant to, any proceeding under
this Act.
(5) If
any officer authorised under sub‑section (1) or sub‑section (2) has
reasonable grounds for believing that any dealer is trying to evade liability
for tax or other dues under this Act and that anything necessary for the
purpose of an investigation into his liability may be found in any account,
register or document he may seize such account, register or document as may be
necessary. The officer seizing the account, register or document shall
forthwith grant a receipt for the same and shall be bound to return them to the
dealer or the person from whose custody they were seized, within a period of
ninety days from the date of such seizure, after having such copies or extracts
taken there from as may be considered necessary, provided the dealer or the
aforesaid person authenticates such copies and extracts, and gives a receipt in
writing for the account, register or document returned to him. The officer may,
before returning the account, register or document, affix his signature and his
official seal at one or more places thereon, and in such case the dealer or the
aforesaid person will be required to mention in the receipt given by him the
number of places where the signature and seal of such officer have been affixed
on each account, register or document.
Explanation: In calculating the period specified in
this sub‑section the period during which proceeding under this Act remain
stayed under the order of any Court or authority shall be excluded.
(6) Notwithstanding
anything contained in sub‑section (5), the officer seizing any account,
register or other document under that sub‑section may for the reasons to
be recorded by him in writing and with the prior approval of the Commissioner,
retain such account, register, or document for such period not extending beyond
thirty days from the date of completion of all the proceedings under this Act
in respect of the assessment years for which they are relevant as he deems
necessary.
(7) An
officer authorized to act under sub‑section (1) or sub‑section (2)
(i) shall
have the power to seal the place of the business, vehicle or any box, almirah
or receptacle found on such place of business or vehicle in which he has reason
to believe that any account, register or other documents or goods are kept or
contained, if the owner or the person in occupation or incharge of such office,
shop, godown, vessel, vehicle or box, almirah or other receptacle leaves the
place or is not available or fails or where the owner or other person refuses
to open it when called upon do so;
(ii) in
occupation or incharge of the office, shop, godown, vessel or vehicle or of the
box, almirah or other receptacle found in the office, shop, godown, vessel or
vehicle is present but leaves the place or after an opportunity having been
given to him to do so, fails to open, as the case may be, such office, shop,
godown, vessel, vehicle or box, almirah or other receptacle, may break open the
same and prepare a list of the goods and documents found therein.
(8) No
person shall tamper with any seal put under sub‑section (7).
(9) Any
officer empowered under sub‑section (1) or sub‑section (2) may
require any person,-
(i) who
transports or holds in custody, for delivery to or on behalf of any dealer, any
goods, to give any information likely to be in his possession in respect of
such goods or to permit inspection thereof;
(ii) who
maintains or has in his possession any account, book or document relating to
the business of a dealer, to produce such account, book or document for
inspection.
(10) Where
in the course of any search at the business place of a dealer any book of
accounts, other documents, money or goods are found on the possession or
control of any person, it shall be presumed, unless the contrary is proved,
that such books of account, other documents, money or goods belong to such
dealer.
(11) The
officer who has made inspection or search or seizure of any books, accounts or
documents or investigation or an officer who has made investigations under this
section, on the basis of fact found, shall prepare a report in respect of such
inspection or search or seizure or investigation and where the officer
preparing the report is an officer different from the assessing authority, such
officer shall forward a copy of such report to the assessing authority of the
dealer.
(12) The
assessing authority may require any dealer or a class of dealers to furnish the
names, addresses and such other particulars as he may find necessary relating
to the persons and dealers who have purchased any goods from or sold any goods
to such dealer or class of dealers during any given period.
(13) The
assessing authority may call for details and particulars from State or Central
Government Departments and financial institutions including banking companies
which, he is of the opinion, will be relevant and useful for the purposes of
this Act.
(14) Notwithstanding
the powers of the assessing authority to inspect books of account and enter and
search any place of business of any dealer (both registered or unregistered)
under this section, the Commissioner, with a view to identify dealers who are
liable to pay tax under this Act, may from time to time cause a survey of
unregistered dealers to be taken.
(15) The provisions
of Section 100 and Section 165 of the Code of Criminal Procedure, 1973 shall,
as far as may be, apply in relation to any entry, search or inspection under
this section as they apply in relation to any inspection or search under the
said Code.
(1) An
officer authorised under sub‑section (1) or sub‑section (2) of
Section 42 shall have the power to seize any goods-
(i) which
are found in the dealer's place of business or vehicle or any other building or
place; or
(ii) which,
such officer has reason to believe to belong to the dealer and which are found
in any place of business or vehicle or building or place, but are not accounted
for by the dealer in his accounts or registers or other documents maintained in
the course of his business:
PROVIDED that a list of all the goods seized under
this sub‑section shall be prepared by such officer and be signed by him,
and a copy thereof shall be given to the dealer.
(2) Where
any officer empowered by the State Government in this behalf has reason to
believe that the goods found in any vehicle, building or place are not traced
to any bona fide dealer or it is doubtful if such goods are properly accounted
for by any dealer in his accounts, register or other documents, maintained in the
course of his business, he shall have power to seize such goods and remaining
provisions of this section shall mutatis mutandis apply in relation to such
seizure.
(3) An
officer seizing the goods under sub‑section (1) shall take all the
measures necessary for their safe custody and forward the list, referred to in
the proviso to sub‑section (1), along with other documents relating to
the seizure to the assessing officer concerned.
(4) The
said assessing authority shall serve on dealer or, as the case may be, the
person in charge of goods at the time of seizure (hereinafter in this section
referred to as the person in charge) a notice in writing requiring him to show
cause, why a penalty should not be imposed.
(5) If
such officer, after taking into consideration the explanation, if any, of the
dealer, or as the case may be, the person incharge and giving him an
opportunity of being heard, is satisfied that the said goods were willfully
omitted from being shown in the accounts, registers and other documents
referred to in sub‑section (1), it shall pass an order imposing a penalty
not exceeding forty percent of the value of such goods as he deems fit.
(6) A
copy of the order imposing penalty under sub‑section (5) shall be served
on the dealer or, as the case may be, the person in‑charge.
(7) The
officer seizing the goods shall serve on the dealer or, as the case may be, the
person incharge an order in writing mentioning the fact of such seizure and
indicating the amount, not exceeding such amount as would be sufficient to
cover the penalty likely to be imposed, on the deposit whereof in cash, the
goods so seized shall be released in favour of the dealer or, as the case may
be, the person in‑charge.
(8) Notwithstanding
anything contained in sub‑section (7), the Commissioner or such officer,
not below the rank of Assistant Commissioner, as may be authorised in this
behalf by the Commissioner, may, for sufficient reasons to be recorded in
writing, direct that goods be released without any deposit or on depositing
such lesser amount, or furnishing security in such form other than cash, as he
may deem fit.
(9) The
penalty or such part thereof as remains after adjustment of any amount
deposited under sub‑section (7) shall be deposited in the prescribed
manner within thirty days of the date of service of the copy of the order
imposing the penalty. In default, the assessing authority shall cause the goods
to be sold in such manner as may be prescribed and apply sale proceeds thereof
towards the penalty and, subject to provisions of Section 36, refund the
balance, if any, to the dealer or, as the case may be, to the person‑in‑charge.
(10) Where
the officer seizing the goods, before forwarding the list and other documents
referred in sub‑section (2) or the assessing authority at any time
thereafter, is of opinion that the goods are subject to speedy and natural
decay or where the tax assessed or penalty imposed, as the case may be, is not
deposited in accordance with provisions of this Act, the officer seizing the
goods or the assessing authority, as the case may be, may, without prejudice to
any other action that may be taken in accordance with other provisions of this
Act, cause the goods to be sold by public auction in the prescribed manner. The
sale proceeds of such goods shall be adjusted towards the expenses and tax
assessed or penalty imposed. The balance, if any, shall be refunded to the
dealer or, as the case may be, the person incharge in accordance with the
provisions of sub‑section (9).
(11) If
the amount deposited under sub‑section (7) is more than the amount of
penalty imposed under sub‑section (5), the excess amount so deposited
shall be refunded to the dealer or, as the case may be, the person incharge, by
the officer with whom it was so deposited in accordance with the provisions of
Section 36.
44. Power
to acquire goods in case of under‑valuation
(1) Where
the assessing authority or an officer empowered under Section 42, is satisfied
that any dealer bringing, importing or otherwise receiving into the State from
any place outside the State any goods has, with a view to evade payment of tax,
shown the estimated sale value of such goods in the declaration form for import
accompanying such goods less than fair price of such goods or has not shown the
estimated sale value in such form and the presumed sale value of such goods is
less than the fair price of such goods, such officer may acquire such goods on
payment of 110 percentum of such estimated sale value or presumed sale value,
as the case may be, to the dealer.
(2) The
power under sub‑section (1) shall not be exercised unless the dealer is
afforded an opportunity of being heard.
(3) The
notice printed on the declaration form shall be deemed to be a notice for the
purpose of sub‑section (2) and no fresh notice shall be required to be
given for hearing to the dealer.
(4) The
goods acquired under sub‑section (1) shall be disposed of in such manner
as may be specified by the Commissioner.
Explanation: For the purpose of this section-
(i) "fair
price" shall mean the value determined in such manner as may be specified
by the Commissioner;
(ii) presumed
sale value shall be equal to 110 percentum of the purchase price shown in the
declaration form.
45. Power
to seek information, to summon witness etc.
(1) Any
officer under this Act, not being an officer below the rank of an officer
appointed and posted by the Commissioner, may for any purpose related to the
administration or enforcement of the provisions of this Act by notice, require
any dealer or other person to furnish any information or any document including
electronic records which may be in his knowledge or possession. Whenever so
required, the dealer or such person shall furnish correct, complete and true
information.
(2) All
such officers under this Act shall have the same powers as are vested in a
Court under the Civil Procedure Code, 1908, when trying a suit in respect of
following matters, namely-
(i) enforcing
the attendance of any person and examining him on oath or affirmation,
(ii) compelling
the production of documents, and
(iii) issuing
commission for examination of witness;
and any proceeding before any of the officers
aforesaid shall be deemed to be a judicial proceeding within the meaning of
Section 193 and Section 228 and for the purpose of Section 196 of the Indian
Penal Code.
(3) Summons
for the production of documents or the attendance of any person shall be issued
in the prescribed form.
46. Power
to seek assistance from police etc.
An officer exercising power under Section 42, section
43, Section 48 may take the assistance of police or other officer or officers
of the State.
47. Establishment
of check‑posts and barriers
The State Government if it is of the opinion that it
is necessary so to do with a view to preventing evasion of tax or other dues
payable under this Act in respect of the sale of goods within the State after
their import into the State may, by notification in the Gazette, direct
establishment of check‑posts or barriers at such places within the State
as may be specified in the notification.
48. Import
of goods into the State against declaration
(1) Any
person (hereinafter in this section referred to as the importer) who intends to
bring, import or otherwise receive, into the State from any place outside the
State, any goods other than the goods exempted under the provisions of this Act
exceeding such quantity or measure or of such value as may be notified by the
State Government in that behalf, shall obtain the prescribed form of
declaration or certificate from his assessing authority:
PROVIDED that where the importer intends to bring,
import or otherwise receive such goods otherwise than in connection with business,
he may, at his option, in the like manner obtain the prescribed form of
certificate.
(2) Where
such goods are to be consigned by road-
(i) the
importer shall furnish to the consignor the declaration in the prescribed form
in duplicate duly filled in and signed by him, and the driver or any other
person incharge of any vehicle carrying any such goods shall carry with him the
copies of such declaration duly verified by the consigner in the prescribed
manner together with such other documents as may be prescrib6d and shall
deliver one copy of such declaration
(a) where
such goods are brought by road on which check‑post or barrier is
established under Section 47, to the officer incharge of such check post or
barrier before crossing the check‑post or barrier, and
(b) where
such goods are brought by road on which no check‑ post or barrier is
established, to the officer incharge of the nearest check‑post or barrier
established under the said section, before transporting such goods further
within the State and the other copy of declaration and the remaining documents
along with the goods to the importer or his agent,
(ii) the
officer incharge of the check‑post or barrier shall grant a receipt for
the copy of declaration delivered to him and it shall not be necessary for the
driver or the person incharge of the vehicle to deliver any copy of the
declaration at any other check‑post or barrier that he may cross if he
shows such receipts to the officer incharge of such other check‑post or
barrier;
(iii) the importer shall preserve the other
copy of declaration and other documents delivered to him or his agent under
clause (i) for such period as ma y be prescribed and produce them before the
assessing authority whenever demanded by it within such period.
(3) Where
such goods are brought into the State as personal luggage, the person bringing
them shall carry with him the declaration in the prescribed form duly filled in
and signed by the importer and the importer shall submit the same for
endorsement by the officer authorised in this behalf by the next working day.
(4) Where
any person intends to bring, import or otherwise receive in the State from any
place without the State, any goods referred to in sub‑section (1)
otherwise than in connection with business and obtains the prescribed form of
certificate, the provisions of sub‑section (2) and sub‑section (3)
shall, mutatis mutaiidis apply as if the word certificate" is substituted
for the word "declaration" used therein.
(5) The
driver or other person incharge of any vehicle carrying any goods referred to
in the preceding sub‑sections shall stop the vehicle at every such check‑post
or barrier, or when so required by an officer authorised under sub‑section
(1) or sub‑section (2) of Section 42, at any place, and keep it
stationary for so long as may be considered necessary by the officer incharge
of the check‑post or barrier or the officer authorised under sub‑section
(1) or sub‑section (2) of Section 42, as the case may be, and allow him
to search the vehicle and inspect the goods and all documents referred to in
the preceding sub‑sections and shall, if so required, give his name and
address and the names and addresses of the owner of the vehicle and of the
consigner and consignee of the goods.
(6) Where
the officer making the search or inspection under this section finds any person
transporting or attempting or abetting to transport any goods to which this
section applies without being covered by proper and genuine documents referred
to in the preceding sub‑sections and if, for reasons to be recorded, he
is satisfied, after giving such person an opportunity of being heard that such
goods were being so transported in an attempt to evade assessment or payment of
tax due or likely to be due under this Act, he may order detention of such
goods.
(7) The
provisions of sub‑section (3), sub‑section (6) and sub‑section
(10) of Section 43 shall mutatis mutandis apply to such detention as they apply
to seizure under this section.
49. Import
of goods into the State by rail, river, air or post
(1) Where
any goods (other than the goods exempted under the provisions of this Act)
exceeding such quantity, measure or value as may be notified with reference to
sub‑section (1) of Section 48, are consigned by rail, river, air or post
from any place outside the State, the importer shall not-
(i) obtain
or cause to be obtained delivery thereof, unless he furnishes or causes to be
furnished to such officer as may be authorised in this behalf by the State
Government a declaration in the prescribed form in duplicate duly filled in and
signed by him for endorsement by such officer; and
(ii) after
taking delivery, carry the goods away or cause the goods to be carried away
from the railway station, steamer or boat station, air port or post office, as
the case may be, unless a copy of declaration duly endorsed by such officer is
carried with the goods.
(2) The
provisions of sub‑section (3), sub‑section (4) and sub‑section
(6) of Section 48 shall mutatis mutandis apply in respect of goods consigned by
rail, river or post as they apply to import of goods by road under that
section.
(3) Nothing
contained in this Section shall be construed to impose any obligation on any
railway administration or railway servant or post office or any officer of post
office, or to empower any search, detention or seizure of any goods while on
railway as defined in the Indian Railways Act, 1890, or in a post office as
defined in the Indian Post Office Act, 1898.
(4) The
provisions of sub‑section (3), sub‑section (6) and sub‑section
(9), of Section 43 shall mutatis mutandis apply to such detention as they apply
to seizure under that section.
50. Transit of goods by road through the State
and issue of authorisation for transit of goods
(1) When
a vehicle coming from any place outside the State and bound for any other,
place outside the State, and carrying goods referred to in sub‑section
(1), of Section 48, passes through the State, the driver or the person incharge
of such vehicle shall obtain in the prescribed manner an authorisation for
transit of goods from the officer in charge of the check post or barrier after
his entry into the State and deliver it to the officer in charge of the last
check post or barrier before his exit from the State, failing which it shall be
presumed that the goods carried thereby have been sold within the State by the
owner or person in charge of the vehicle:
PROVIDED that where the goods carried by such vehicle
are, after their entry into the State, transported outside the State by any
other vehicle or conveyance, the onus of proving that goods have actually moved
outside the State shall be on the owner or the person in charge of the vehicle.
(2) In
such a case the owner of the vehicle, the transporter, the person‑in‑charge
and the hirer of the vehicle, shall jointly and severally be liable to pay tax
on such presumed sale of goods and also for payment of amount of penalty that
may be imposed under the provisions of this Act.
(3) Every
person for whom a presumption under sub‑section (1) exists that the goods
have been sold within the State by such person, shall be assessed to tax at the
check post on the goods covered by each authorization for the transit of goods
separately.
(4) The
provisions of sub‑section (3) shall apply to all the cases of assessment
whether arising before or after the date of commencement of this Act.
(5) No
order of assessment under this section shall be passed until the owner or, as
the case may be, the person in charge of the vehicle is given a reasonable
opportunity of being heard.
Explanation: For the purpose of this section the hirer
of the vehicle shall also be deemed to be the owner of the vehicle.
(1) Any
dealer or other person aggrieved by an order made by the assessing authority,
other than an order mentioned in Section 56 or sub‑section (7) and sub‑section
(8) of Section 43, may, within thirty days from the date of the service of the
copy of the order, appeal to such authority as may be prescribed, and shall
also serve a copy of the Memorandum of Appeal on the assessing authority.
(2)
(i) Notwithstanding
anything contained in sub‑section (1), where tile disputed amount of tax,
fee or penalty in an appeal does not exceed one thousand rupees, the appellant
may, at his option, request the Appellate Authority in writing for summary
disposal of his appeal, whereupon the Appellate Authority may decide the appeal
accordingly.
(ii) The
manner and procedure of summary disposal of appeal shall be such as may be
prescribed.
(iii) No
appeal or revision shall lie against an order passed in appeal which has been
disposed of summarily.
(3) Where
an appeal under this section has been filed by any dealer or any person against
an order referred to in sub‑section (1) and where due to filing of such
appeal the Commissioner cannot revise such order passed by the assessing
authority on the point of legality or propriety of such order under Section 52,
the Commissioner may move an application to the appellate authority to examine
the legality and propriety of such order on such point or points as may be
mentioned in the application. A copy of such application shall be served on the
dealer or such other person, as the case may be:
PROVIDED that-
(i) No
application under this sub‑section shall be entertained after the
expiration of four years from the date of the order in question,
(ii) No
application for examination of legality and propriety under this sub‑section
shall be entertained after the disposal of appeal filed by the dealer or other
person, as the case may be,
(iii) Where
the Commissioner has filed an application under this section and the dealer or
other person withdraws the appeal filed by him or any other application for disposal
of appeal summarily under sub‑section (2), it shall be deemed for the
purpose of Section 52, as if no appeal has been filed, and in such a case the
period commencing from the date of filing application by the Commissioner and
the date of the appellate authority's order on the application of the dealer,
shall be excluded in computing the period of limitation provided in Section 52,
and
(iv) If
after computing, the period of limitation comes to less than six months, the
revision under Section 52 may be made within six months from the date of
receipt by the Commissioner of the relevant order of the appellate authority.
Explanation: For the purpose of this sub‑section
the Commissioner shall include an officer authorized to file an appeal on
behalf of the Commissioner before the Tribunal under Section 53 of this Act.
(4) No
appeal against an assessment order under this Act shall be entertained unless
the appellant has furnished satisfactory proof of the payment of the amount of
tax or fee due under this Act on the turnover of sales or purchases or both, as
the case may be admitted by the appellant in the returns filed by him or at any
stage in any proceeding under this Act, whichever is greater.
(5) The
appeal shall be in the prescribed form and shall be verified in the prescribed
manner.
(6) The
appellate authority may, after calling for and examining the relevant records
and after giving the appellant and the Commissioner a reasonable opportunity of
being heard or, as the case may be, after following the procedure under sub‑section
(2),-
(i) confirm
or annul such order; or
(ii) vary
such order by reducing or enhancing the amount of assessment or penalty, as the
case may be, whether such reduction or enhancement arises from a point raised
in the grounds of appeal or otherwise; or
(iii) set
aside the order and direct the assessing authority to pass a fresh order after
such inquiry as may be specified; or direct the assessing authority to make
such inquiry and to submit its report within such time as may be specified in
the direction or within such extended time as it may allow from time to time,
and on the expiration of such time the Appellate Authority may, whether the
report has been submitted or not, decide the appeal in accordance with the
provisions of the preceding sub‑clauses:
PROVIDED that nothing in this sub‑section shall
preclude the Appellate Authority from dismissing the appeal at any stage with
such observation as it deems fit where the appellant applies for withdrawal of
the same and no request for enhancement of the assessment or penalty has been
made by the Commissioner:
PROVIDED FURTHER that before making an enhancement the
appellant shall be given an opportunity of being heard on the proposal of
enhancement.
(7) The
appellate authority:
(a) shall
in a case where the appellant makes a request under sub‑section (2) and
(b) may,
in any other case on the application of the appellant and after giving the
Commissioner a reasonable opportunity of being heard, stay the realization of
the amount of the tax, fee or penalty payable by the appellant till the
disposal of the appeal:
PROVIDED that-
(i) no
application under sub‑clause (b) of this sub‑section shall be
entertained unless it is filed along with the memorandum of appeal under sub‑section
(1);
(ii) no
stay order under this sub‑section shall remain in force for more than
thirty days unless the appellant has deposited the balance amount within seven
days of receipt of stay order or the time allowed in the order of the assessing
authority under appeal whichever later and before the expiry of the said
period, furnished security to the satisfaction of the assessing authority for
payment of the amount, the realization whereof has been stayed:
PROVIDED FURTHER that where an order under appeal does
not involve any dispute about tax, fee or penalty, the appellate authority may
stay the operation of such order till the disposal of appeal subject to such
conditions including a condition of furnishing a security in cash or otherwise
as he may deem fit.
Explanation: Rejection of similar application for stay
by any authority for want of jurisdiction shall not by itself preclude the
Appellate Authority from entertaining such application.
(8) An
order passed under this section shall, subject to the provisions of this Act,
be final.
(9) If
the amount of the tax assessed, fee levied or penalty imposed is reduced by the
appellate authority under sub‑section (5) he shall order the excess
amount of tax, fee or penalty, if realized, to be refunded.
(10) Section
5 of the Limitation Act, 1963, shall apply to appeals or other applications
under this section.
(11) The
appellate authority shall be under the superintendence and control of the
Commissioner:
PROVIDED that in the exercise of such superintendence
and control of the Commissioner, no order, instructions and directions shall be
given by the Commissioner so as to interfere with the discretion of the
appellate authority in the exercise of its appellate functions.
(12) Appeal
filed by the dealer and the application filed by the Commissioner arising out
of the same cause of action in respect of an assessment year shall be heard and
decided together:
PROVIDED that where any one of such appeal or
application has been heard and decided earlier, and if the Appellate Authority
hearing the remaining appeal or application considers that such decision may be
legal impediment in giving relief in such remaining appeal and application, he
may recall such earlier decision and proceed to decide the appeal and the
application together, after giving a fresh hearing.
(1) The
Commissioner or such other officer not below the rank of Deputy Commissioner as
may be authorized in this behalf by the State Government by notification may
call for and examine the record relating to any order, (other than an order
mentioned in Section 56 passed by any officer subordinate to him, for the
purpose of satisfying himself as to the legality or propriety of such order and
may pass such order with respect thereto as he thinks fit.
(2) No
order under sub‑section (1) affecting the interest of a party adversely
shall be passed unless he has been given a reasonable opportunity of being
heard.
(3) No
order under sub‑section (1), shall, subject to the provisions of sub‑section
(3) of Section 51, be passed-
(i) to
revise an order, which is or has been the subject matter of an appeal under
Section 51, or an order passed by the Appellate Authority under that Section,
(iii)
before the expiration
of sixty days from the date of the order in question;
(iii) after
the expiration of four years from the date of the order in question.
Explanation: Where the appeal against any order is
withdrawn or is dismissed for non‑payment of fee specified in Section 77,
or for non‑compliance of sub‑section (1) of Section 51, the order
shall not be deemed to have been a subject matter of an appeal under Section
51.
(4) No
dealer or any other person shall be entitled to file an application under this
section.
53. Appeal
to the Appellate Tribunal
(1) Any
person aggrieved by an order passed under Section 51 (other than an order
referred to under sub‑section (2) of that section), under Section 52, or
under Section 79, or a decision under Section 57, or a direction under sub‑section
(8) of Section 43, may within ninety days from the date of service of the copy
of such order, decision or direction on him, prefer an appeal to the Tribunal.
Explanation: For the purpose of this sub‑section,
the expression "any person" in relation to any order passed by an
authority other than the Commissioner includes the Commissioner and, in
relation to any order passed by the Commissioner includes the State Government.
(2)
(a) Notwithstanding
anything contained in sub‑section (1), where the disputed amount of tax,
fee or penalty does not exceed two thousand rupees and no question of law is
involved, the appellant may, at his option, request to the Tribunal in writing
for summary disposal of his appeal, whereupon the Tribunal may decide the
appeal accordingly;
(b) The
manner and procedure of summary disposal of appeal shall be such as may be
prescribed.
(c) No
revision shall lie against an order passed in appeal which has been disposed of
summarily.
(3) Section
5 of the Limitation Act, 1963 shall apply to appeal or other applications under
this section.
(4) The Tribunal may at any stage, after
giving the appellant a reasonable opportunity of being heard, dismiss the
appeal.
(5) The
Tribunal may, if it has not already dismissed the appeal under sub‑section
after calling for and examining the relevant records and after giving the party
a reasonable opportunity of being heard or, as the case may be, after following
the procedure prescribed under sub‑section (2):
(i) confirm,
cancel or vary such order, or
(ii) set
aside the order and direct the assessing or appellate or revising authority or
the Commissioner, as the case may be, to pass a fresh order after such further
enquiry, if any, as may be specified.
(6) If
any amount of tax, fee or penalty is reduced by the Tribunal under sub‑section
(5), he shall order that any money as may have been realized in excess of the
due amount, be refunded according to the provisions of this Act.
Explanation: The power to vary an order referred to in
clause (i) includes the power to vary the order by reducing or enhancing the
amount of assessment or penalty. However before increasing the tax or other
amount the dealer shall be given an opportunity of being heard on the proposal
of increasing the liability.
(7) Where
an appeal under this section has been filed, the Tribunal may, on the
application of the appellant moved along with the memorandum of such appeal
after giving the parties a reasonable opportunity of being heard, stay the
operation of the order appealed against or the recovery of disputed amount of
any tax, fee or penalty payable, or refund of the amount due, or proceedings
for reassessment under the order appealed against till the disposal of the
appeal:
PROVIDED that-
(i) no
application for stay of recovery of any disputed amount of tax, fee or penalty
shall be entertained unless the applicant has furnished satisfactory proof of
the payment of not less than one third of such disputed amount in addition to
the amount required to be deposited under sub‑section (4) of Section 51,
(ii) the
Tribunal may, for special and adequate reasons to be recorded in writing, waive
or relax the requirements of sub‑clause (i) regarding payment of the one
third of such disputed amount.
(8) Where
the Tribunal passes an order under this section for the stay of recovery of any
tax, fee or penalty or for the stay of the operation of any order appealed
against and such order of the Tribunal results in the stay of recovery of any
tax, fee or penalty, such stay order of the Tribunal shall not remain in force
for more than thirty days unless the appellant has deposited the balance amount
within seven days of the receipt of the stay order and has furnished security
to the satisfaction of the assessing authority concerned for the payment of the
amount, the realisation whereof has been stayed.
(9)
(a) An appeal against an
order of the Appellate Authority under Section 51 shall be heard and disposed
of-
(i) by
a bench of two members, when such order is passed by an Additional Commissioner
(Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh
rupees;
(ii) by a
single member bench, in other case.
(b) An
appeal against an order passed under Section 52, or against direction given
under sub‑section (8) of Section 43 shall be heard and disposed of by a
bench of two members;
(c) An
appeal against an order under sub‑section (13) or sub‑section (16)
of Section 79 or a decision given under Section 57 shall be filed before the
President and shall be heard and disposed of by a bench of three members.
(d) The
President may, if he so thinks fit
(i) direct
an appeal to be heard and decided by a larger bench:
(ii) transfer
an appeal from one member to another member.
(e) In a
case before a bench consisting of two or more members, any order other than in
order finally disposing of the case may be passed by any one of the members
constituting the bench.
(10) Any
member who has previously dealt with any case coming up before the Tribunal in
any other capacity or is personally interested in any case coming up before the
Tribunal shall be disqualified to hear that case.
(11) All appeals
arising out of the same cause of action in respect of an assessment year shall
be heard and decided together:
PROVIDED that where any one or more of such appeals
have been heard and decided earlier, and if the Bench hearing the remaining
appeals considers that such decision may be legal impediment in giving relief
in such remaining appeals, it may, if the earlier decision was given-
(i) by a
smaller bench or a bench of equal strength, recall such earlier decision and
proceed to decide all the appeals together by a larger bench, refer such
remaining appeals to such;
(ii) larger
bench having jurisdiction and the after such larger bench may recall such
earlier decision and proceed to decide all the appeals together.
(12) The
decision of case heard by a Bench shall be in accordance with the opinion of
the majority. Where the members are equally divided the President of the
Tribunal may
(i) if
he was not a member of such Bench, give his own opinion or refer the case for
the opinion of another member, whereupon the case shall be decided in
accordance with such opinion; or
(ii) form
a larger bench.
(13) Where
any case is heard by a Bench consisting of two members and the members are
divided in their opinion on any point and the other member or the members of
the Tribunal are disqualified under sub‑section (10) to hear the case or
there are for the time being only two members including the President, the
Government may appoint a person qualified to be appointed as a member of
Tribunal, as an additional member to the Tribunal and the point shall be
decided in accordance with the opinion of majority of the members of the
Tribunal who have heard the case (including those who first heard it).
(14) The
Tribunal shall serve the appellant with notice, in writing, of the appeal
decision setting forth the reasons for the decision.
54. Constitution
of Appellate Tribunal
(1) The
Government shall appoint a Tribunal consisting of a President and such members
as it thinks fit to perform the functions assigned to the Tribunal by or under
this Act.
(2) The
President and the members shall be appointed from amongst
(i) the
persons belonging to Uttaranchal Higher Judicial service who hold or have held
a post not below the rank of Additional District judge; and
(ii) the
persons belonging to the Uttaranchal Trade Tax Service who hold or have held a
post not below the rank of Additional Commissioner.
(3) The
State Government may prescribe such other qualifications or conditions for the
appointment of the President and other members of the Tribunal as it may deem
fit.
(4) The
appointments to the Tribunal shall be made by the State Government
(i) in
case of persons who have been or are members of the Uttaranchal Higher Judicial
Service, in consultation with the High Court; and
(ii) in
case of persons belonging to the Uttaranchal Trade Tax Service, by selection on
the principle of merit from amongst persons who hold or have held the post not
below the rank of Additional Commissioner of Trade Tax.
(5) The
provisions of Rule 56 of the U.P. Fundamental Rules as applicable in
Uttaranchal, shall apply to every member of the Tribunal including the
President as they apply to any other Government servant.
(6) The
head quarter of the President of the Tribunal shall be at Dehradun, and he
shall exercise the concurrent jurisdiction over all the Benches in Uttaranchal.
(7) The
head quarters and jurisdiction of other single member benches, referred to in
clause (i) of sub‑section (9) of Section 53, shall be such as the
Government may, from time to time, in consultation with the President of the
Tribunal, notify.
(8) The
President may, from time to time, constitute benches of two or more members,
and specify the jurisdiction and place of sitting of such benches as he may
consider necessary.
(9) The
members of the Tribunal shall be under the administrative control and
supervision of the President.
(10) The
Tribunal shall, with the previous sanction of the Government make regulations
consistent with the provisions of this Act and the rules made there under for
regulating its procedure and the disposal of its business.
(11) The
regulations made under sub‑section (10) shall be published in the
Official Gazette.
(1) Any
person aggrieved by an order under sub‑section (4) or sub‑section
(5) of Section 53, other than an order under sub‑section (2) of that
section summarily disposing of the appeal or by an order passed under Section
30, by the Tribunal may, within ninety days from the date of service of such
order, apply to the High Court for revision of such order.
(2) A
revision to the High Court may be made on question of law or an erroneous
decision or failure to decide a question of law by the Tribunal.
(3) The
application for revision under sub‑section (1) shall precisely state the
question of law involved in the case and it shall be competent for the High
Court to formulate the question of law or to allow any other question of law to
be raised.
(4) The
Commissioner shall also be made a party to the proceedings before the High
Court where appeal is filed by the dealer or other person.
(5) Where
an application under this section is pending, the High Court may, on an
application in this behalf stay recovery of any disputed amount of tax, fee or
penalty payable, or refund of any amount due under the order sought to be
revised:
PROVIDED that no order for stay of recovery of such
disputed amount shall remain in force for more than thirty days unless the
applicant furnishes adequate security to the satisfaction of the assessing
officer concerned.
(6) The
High Court shall after hearing the parties to revision decide the question of
law involved therein, and where as a result of such decision the amount of tax,
fee or penalty is required to be determined afresh, the High Court may send a
copy of the decision to the Tribunal for fresh determination of the amount, and
the Tribunal shall thereupon pass such orders as are necessary to dispose of
the case in conformity with the said decision.
(7) All
applications for revision of orders passed under Section 53 in appeals arising
out of the same cause of action in respect of an assessment year shall be heard
and decided together:
PROVIDED that where any one or more of such applications
have been heard and decided earlier, if the High Court while hearing the
remaining applications, considers that the earlier decision may be a legal
impediment in giving relief in such remaining applications, it may recall such
earlier decision and may thereafter proceed to hear and decide all the
applications together.
(8) The
provision of Section 5 of the Limitation Act, 1963, shall mutatis mutandis
apply to every application, for revision under this section.
Explanation: For the purpose of this Section, the
expression "any person" includes the Commissioner and the State
Government.
56. Orders
against which no appeal or revision shall lie
No appeal and no application for revision shall
lie against
(i) an order
or notice under Section 24, Section 25 and Section 29 initiating an enquiry for
assessment or reassessment;
(ii) any
order or action under Section 42 or sub‑section (1), sub‑section
(2), sub‑section (4), sub‑section (7) and sub‑section (8) of
Section 43 or sub‑section (6) of Section 48.
57. Determination
of disputed questions
(1) If
any question arises, otherwise than in a proceeding pending before a Court or
before an assessing authority under Section 25 or Section 29, whether, for the
purpose of this Act
(i) any
person or association of persons, society, club, firm, company, corporation,
undertaking or Government Department is a dealer; or
(ii) any
particular thing done to any goods amounts to or results in the manufacture of
goods within the meaning of that term; or
(iii) any
transaction is a sale or purchase and, if so, the sale or, as the case may be,
the purchase price thereof; or
(iv) any
particular dealer is required to obtain registration; or
(v) any
tax is payable in respect of any particular sale or purchase and, if so, the
rate thereof, the person or the dealer concerned may, after depositing the fee
specified in Section 77 submit an application to the Commissioner along with
such documents as may be prescribed.
(2) The
Commissioner shall, after giving the applicant an opportunity of being heard,
decide as he deems fit the question so arising:
PROVIDED that before giving such decision, the
Commissioner may, in his discretion, ask an officer subordinate to him to make
such enquiries as he considers necessary for the decision of the question.
(3) No
decision of the Commissioner under this section shall affect the validity or
operation of any order passed earlier by any assessing officer, appellate
authority, revising authority or the Tribunal.
(4) No
question which arises from an order already passed, in the case of applicant,
by any authority under this Act or the Tribunal, shall be entertained to be
determined under this section.
(5) Except
as provided in sub‑section (3), a decision given by the Commissioner
under this section shall, subject to the provisions of Section 53 and Section
55 be final and binding on the applicant, the assessing authority and the
appellate authority.
(6) A copy
of the decision given under this section shall be sent to the applicant and the
assessing authority concerned.
(1) If the
assessing authority is satisfied that any dealer or other person
(i) being
liable for registration under this Act carries on or continues to carry on
business as a dealer beyond thirty days from the date on which he becomes
liable to obtain registration, without obtaining registration under and in
accordance with the provision of Section 15 or Section 16 or without furnishing
the security demanded under Section 20; or
(ii) not
being a registered dealer falsely represents that he is or was a registered
dealer at the time when he sells or buys goods; or
(iii) knowingly
uses a false registration number including the registration number of another
person, with a view to evade or avoid or shift the liability to pay the tax; or
(vi) has,
without reasonable cause, failed to furnish the return of his turnover or to
furnish it within the time allowed and in the manner prescribed; or
(v) has
submitted a false return of his turnover under this Act; or
(vi) has
concealed particulars of his turnover or has deliberately furnished inaccurate
particulars of such turnover; or
(vii) has,
without any reasonable cause, failed
(a) to
deposit the tax due under the Act, before furnishing the return or along with
the return, or
(b) to
pay within the time allowed the tax due under the provisions of the Act; or
(c) to
deposit with the return, the amount realised as tax in excess of the amount due
under the Act or any amount in lieu of such tax by giving it any name or
colour; or
(viii) fails
to pay the amount in respect to which moratorium has been granted under the
provisions of Section 76, within the time specified therein; or
(ix) demands
or charges on the sale or purchase of any goods tax not due under the
provisions of this Act; or
(x) realizes
any amount as tax on sale or purchase of goods or any amount in lieu of such
tax by giving it a different name or colour in‑contravention of the
provisions of sub‑section (1) or sub‑section (2) of Section 22; or
(xi) wrongly
claims an amount as input tax credit or claims an input tax credit on the basis
of false VAT invoice, tax invoice, sale invoice; or
(xii) produces
a false proof of deposit of any amount of tax or fee or penalty or any sum due
under this Act; or
(xiii) does
not maintain books, accounts, documents in the prescribed manner; or
(xiv) has
maintained or produced false accounts, registers or documents; or
(xv) refuses
or neglects to furnish any information which may be in his knowledge or
possession and which he has been required to furnish for the purposes of this
Act, or furnishes information which is false in any material particular; or
(xvi) fails
to furnish the audit report in contravention of the provisions of Section 65;
or
(xvii) refuses
to permit or refuses or neglects to produce for inspection or examination any
book, document or account or display materials in a computer or in a computer floppy
or refuses to allow copies or printout to be taken in accordance with the
provisions of Section 42; or
(xviii) closes
or leaves the place of his business with a view to prevent inspection under
this Act or the rules made thereunder; or
(xix) imports
or transports, or attempts to import or transport, abets the import or
transport any goods in contravention of the provisions of Section 48 or Section
49; or
(xx) fails
or refuses to stop or keep stationary his vehicle or vessel when asked to do so
by the officer‑in‑charge of a check post or barrier established
under Section 47 or by an officer empowered under Section 42; or
(xxi) fails
to obtain authorization for transit of goods or to deliver the same, as
provided in Section 50; or
(xxii) being
a transporter or forwarding agent who receives any goods from the driver or
person in charge of a vehicle coming from outside the State for carrying them
outside the State but fails to prove that goods have been carried outside the
State; or
(xxiii) being a transporter or hirer or driver or
person in charge of a vehicle has prepared documents showing the destination of
goods to a place outside the State, fails to produce copies of authorisation
for transit of goods along with goods before the officer‑in‑charge
of the exit check post and/or fails to prove that after obtaining authorisation
for transit from officer‑in‑charge of the entry check post, goods
have been carried outside the State; or
(xxiv) tampers
with any seal put under sub‑section (7) of Section 42; or
(xxv) fails to
issue a VAT invoice, tax invoice, or sale invoice in accordance with the
provisions of Section 63, or has issued a VAT invoice, tax invoice or sale
invoice with incomplete or incorrect particulars or having issued such invoice
he has failed to account for it correctly in his books of accounts; or
(xxvi) issues
a false VAT invoice, tax invoice, sale invoice, voucher or other documents
which he knows or has reasons to believe, to be false; or
(xxvii) fails to issue a challan or transfer
invoice or transport memo in respect of dispatch or delivery of goods in
accordance with the provisions of this Act; or
(xxviii) issues
or receives a false VAT invoice, tax invoice or sale invoice without sale or
purchase of goods shown in such false VAT invoice, tax invoice or sale invoice;
or
(xxix) issues
or furnishes a false or a wrong form of declaration or certificate by reason of
which a tax on sale or purchase ceases to be leviable under this Act or the
rules made thereunder; or
(xxx) makes
use of or furnishes a prescribed form' of declaration or certificate which has
not been obtained by him or his principal or agent in accordance with the
provisions of this Act or the rules made thereunder; or
(xxxi) transfers
a prescribed form of declaration or certificate to any other person except for
lawful purposes under the provisions of this Act or the rules made thereunder;
or
(xxxii) receives
or possesses or uses or furnishes with an intention to cause loss to the
revenue, any prescribed form of declaration or certificate which has not been
obtained by him or his principal or agent in accordance with the provisions of
this Act or the rules made thereunder; or
(xxxiii) obstructs
or prevents an assessing authority, an officer authorized under sub‑section
(3) of Section 25, an officer empowered under Section 42 or the officer‑in‑charge
of check post or barrier established under Section 47 from performing any of
his functions under this Act; or
(xxxiv) provokes
or invites other person or persons with a view to prevent an officer from
performing his functions under the Act or participates in an unlawful assembly
with a view to prevent an officer from performing his functions or discharging
his duties under this Act, or abuses or threatens any officer; or
(xxxv) makes
a false verification or declaration on an application for registration or in
connection with any other proceedings under this Act; or
(xxxvi) otherwise
acts in contravention of the provisions of this Act or the rules made
thereunder, it may, after such inquiry as deemed necessary, direct that such
dealer or person shall pay, by way of penalty, in addition to the tax, if any,
payable by him,
(a) in
a case referred to in clause (i), a sum of rupees two hundred for each month or
part thereof for the default during the first three months and rupees five
hundred for every month or part thereof after the first three months during
which the default continues;
(b) in
a case referred to in clause (vii) and clause (viii), a sum not less than ten
percent, but not exceeding twenty five percent of the amount due if the amount
due is upto ten thousand rupees and fifty percent if the amount due is above
ten thousand rupees;
(c) in
a case referred to in clause (x) a sum not less than the amount of tax realised
in excess but not exceeding three times of the amount of tax realised in
excess;
(d) in
a case referred to in clause (ii), clause (iv), clause (xiii), clause (xv),
clause (xvi), clause (xviii), clause (xxviii) and clause (xxxvi) sum not
exceeding five thousand rupees;
(e) in
a case referred to in clause (iii), clause (v), clause (vi), clause (ix),
clause (xiv), clause (xvii), clause (xx), clause (xxiv), clause (xxvi), clause
(xxxiii), clause (xxxiv) and clause (xxxv) a sum not exceeding ten thousand
rupees;
(f) in
a case referred to in clause (xi) and clause (xii) a sum of rupees five
thousand or three times of the amount claimed whichever is higher‑,
(g) in
a case referred to in clause (xix), clause (xxi) clause (xxii), clause (xxiii),
clause (xxix) and clause (xxx) a sum not exceeding forty percent of the value
of goods involved or three times of tax leviable on such goods under any of
provisions of this Act, which ever is higher;
(h) in
a case referred to in clause (xxv) and clause (xxvii) a sum of rupees one
hundred or double the amount of tax involved, whichever is higher for the first
default, or two hundred rupees or four times of the tax involved whichever is
higher, for the second and each subsequent default;
(i) in
a case referred to in clause (xxxi) and clause (xxxii) a sum equal to three
times of the amount of tax treating the turnover of the goods liable to tax or
forty percent of value of the goods mentioned on it whichever is higher, and if
the form of declaration or certificate is blank, a sum not exceeding ten thousand
rupees.
Explanation: The assessing authority includes an
officer not below the rank of Commercial Tax Officer Grade II posted at the
check post or an officer authorised to exercise powers under Section 42 or
Section 43 or both, as the case may be.
(2) A
copy of the order passed under sub‑section (1) shall be served on a
dealer or the person concerned and the amount imposed by way of penalty shall
be deposited by such dealer or person in the prescribed manner within thirty
days of such service failing which it may be recovered as if it were an arrear
of land revenue.
(3) No
order shall be made under sub‑section (1), unless the dealer or the other
person concerned has been heard or has been given a reasonable opportunity of
being heard.
(4) The
provisions of this section shall mutatis mutandis be applicable to the
executor, administrator and the legal representative of the deceased person.
(1) Every
dealer or a person registered or liable to be registered under this Act, or
liable to pay tax under this Act, including a dealer covered under sub‑section
(8) of Section 4 and Section 7 of this Act, shall keep and maintain a true and
correct account showing the value of goods purchased, manufactured or sold or
supplied by him and such other records as may be prescribed under this Act or
the Rules made or Notifications issued thereunder:
PROVIDED that this sub‑section shall not apply
to such dealers as are not liable to taxation under this Act.
(2) A manufacturer
liable to pay tax under this Act shall in addition to the accounts referred to
in sub‑section (1), maintain stock books in respect of raw material as
well as products obtained at every stage of production:
PROVIDED that in the case of any class of
manufacturers, the aggregate of whose turnover, as referred to in Section 3, in
an assessment year does not exceed five lakh rupees, the Commissioner and in
any other case the State Government may relax the requirements of this sub‑section
subject to such conditions and restrictions as he or it may deem fit to
specify.
(3) The
Commissioner may, subject to such conditions or restrictions as may be
prescribed in this behalf, direct any dealer or any class of dealers generally
to keep such accounts and records, including records of purchases, sales or
delivery of goods in such form and in such manner as may be specified.
(4) Every
registered dealer or a dealer referred to in sub‑section (1) or sub‑section
(2) shall keep at his place of business all accounts, registers and documents
maintained in the course of business.
(5) Where
a dealer as referred to in sub‑section (1) or sub‑section (2) has
established branch offices of his business in the State other than the
principal place of business, the relevant accounts, registers and documents in
respect of each such branch shall be kept by him at such branch.
(6) A
dealer who maintains or keeps books or accounts in a computer shall prepare
floppies of such books or accounts or documents and shall maintain them as part
of accounts. He shall also maintain day‑to‑day print out of all
such books, accounts and documents.
(7) Any
dealer who claims input tax credit under Section 6 shall maintain a register in
respect of computation of input tax credit tax period wise.
(8) Where
a dealer purchases or receives or disposes of manufactured goods in more than
one of the following ways:
(i) makes
sale of taxable goods inside the State; or
(ii) dispatches
taxable goods to other dealers for sale inside the State; or
(iii) makes
sale of taxable goods in the course of inter‑State trade or commerce; or
(iv) makes
sale of goods in the course of export outside the territory of India; or
(v) dispatches
taxable goods out side the State otherwise than by way of sale, shall keep
separate account of sales or dispatches and also purchases and receipts of
goods for such purposes separately as far as possible.
(9) Every
dealer liable to pay tax shall prepare an inventory of goods purchased from
inside the State or imported from outside the State along with their purchase
value as given below:
(i) goods
held in the opening stock on the date on which the dealer becomes liable to pay
tax;
(ii) goods
held in the closing stock on the last date of each financial year;
(iii) goods
held in opening stock on the first date of the assessment year in which the
dealer applies for cancellation of registration under sub‑section (1) of
Section 18;
(iv) goods
held in stock at the time of discontinuance of business:
PROVIDED that if the dealer manufactures any goods and
holds any manufactured or semi‑manufactured goods in stock, he shall also
prepare inventory of goods and record estimated purchase value of goods used in
manufactured or semi‑manufactured goods as constituent and estimated purchase
value of goods used in the manufacture of such goods as fuel or consumable
stores or lubricants or packing material.
(10) Where
a registered dealer or a dealer liable to pay tax, consigns any taxable goods
to another dealer whether as a result of sale or otherwise:
(i) such dealer shall issue in the
prescribed manner a challan or a transfer memo in original containing
prescribed particulars, to the purchaser or the consignee person and the same
shall accompany the goods during the journey of goods and the duplicate copy
shall be preserved by the dealer as part of his accounts;
(ii) person
transporting the goods for delivery to consignee shall fill in the particulars
in the relevant columns in the transfer memo or challan and shall deliver such
documents to the consignee along with the goods;
(iii) consignee
dealer of goods shall not transfer any such document to any other person and
preserve the same for the period prescribed under Section 64.
(11) Where a
dealer receives any certificate or any form of declaration prescribed under
this Act or Rules made or notifications issued thereunder:
(i) he
shall use them in the prescribed manner and keep an account of such used or
unused certificates or forms of declarations in the prescribed manner;
(ii) he
shall not transfer to any person and no person shall receive from any person
any certificate or any form of declaration except for lawful purposes;
(iii) any
dealer who receives any prescribed form including duplicate copy thereof and
other connected documents, shall preserve them for a period prescribed under
Section 64.
60. VAT
invoice, tax invoice and sale invoice
(1) Every
registered dealer making sale of taxable goods including the sale of declared
goods in the State or in the course of inter‑State trade and commerce, to
another dealer, whether registered or not, shall provide that purchaser at the
time of sale with a VAT Invoice containing such particulars as specified in sub‑section
(2), and retain a copy thereof. The amount of tax charged on sales of goods
shall be shown separately:
PROVIDED that if an invoice has been issued under the
provisions of Central Excise Tariff Act, 1985, it shall be deemed to be a VAT
invoice if it contains the particulars specified in sub‑section (2).
(2) The
VAT Invoice issued under sub‑section (1) shall contain the following
particulars on the original as well as copies thereof
(i) the
words "VAT Invoice" in bold letters at the top or any prominent
place;
(ii) the
name, address and registration certificate number of the selling registered
dealer and the date from which the registration is effective;
(iii) the
name, address and registration certificate number of the purchasing registered
dealer and the date from which the registration is effective;
(iv) an
individual serialised number and the date on which the VAT invoice is issued;
(v) description,
quantity, volume and value of goods sold and amount of tax charged thereon
indicated separately;
(vi) signature
of the selling dealer or his manager, agent or servant duly authorised by him;
(vii) the
name and address of the printer and first and last serial number of VAT
invoices printed and supplied by him to the dealer.
(3) VAT
Invoice shall not be issued but a Tax Invoice, containing particulars as per
provisions of sub‑section (2) but using the words Tax Invoice in place of
VAT invoice, shall be issued by a dealer in the following circumstances:-
(i) the
sale of goods by a registered dealer who is paying presumptive tax in lieu of
tax under sub‑section (8) of Section 4 or paying composition money in
lump sum in lieu of tax under Section 7 of this Act; or
(ii) the
sale of goods in the course of export out of the territory of India; or
(iii) the
sale of goods, other than the declared goods, in the course of inter‑State
trade and commerce; or
(iv) the
sale of Special Category Goods as specified in Schedule III.
(4) Subject
to the provisions under sub‑section (2) and sub‑section (3), a
registered dealer selling goods specified in Schedule 1, and every dealer,
other than a registered dealer, liable to pay tax while making sale of any
goods, shall issue to the purchaser a Sale Invoice containing such particulars
as specified in sub‑section (5), and such dealer shall not charge any
amount as tax on the sale of such goods.
(5) The
Sale Invoice shall contain the following particulars on the original as well as
copies thereof:-
(i) the
words "Sale Invoice" in bold letters at the top or in a prominent
place;
(ii) the name,
address and registration certificate number, if any, of the selling dealer and
the date from which the registration is effective;
(iii) the
name, address and registration number, if any, of the purchasing dealer (and
the date from which the registration is effective);
(iv) an
individual serialised number and the date on which the invoice is issued;
(v) description,
quantity, volume and value of goods sold and the amount of tax, if any, charged
thereon under any provision of this Act;
(vi) signature
of the selling dealer or his manager, agent or authorised employee;
(vii) the
name and address of the printer, and first and last serial number of the
invoices printed and supplied by him to the dealer.
(6) When
a registered dealer sells any goods specified under Schedule 1 which are exempt
from tax, exceeding such amount in value as may be prescribed, in any one
transaction to any person, he shall issue to the purchaser a Sale invoice and
retain a copy thereof:
PROVIDED that in a case in which a purchaser demands a
sale invoice in respect of such sale, the dealer shall issue to the purchaser a
sale invoice, irrespective of the amount of sale.
(7) VAT
Invoice and Tax Invoice shall be issued in triplicate. The original shall be
issued to the purchaser and the first copy shall be issued to the dealer or any
other person, as the case may be, taking delivery of the goods and the second
copy shall be retained by the selling dealer.
(8) Sale
Invoice shall be issued in duplicate. The original shall be issued to the
purchaser or, as the case may be, the person taking the delivery of goods and
the duplicate copy shall be retained by the selling dealer.
(9) Not
more than one VAT Invoice or, as the case may be, Tax Invoice shall be issued
for each taxable sale.
(10) An
original VAT invoice, tax Invoice or Sale invoice shall not be provided to a
person in any circumstances other than those specified in this section, but a
copy marked as Duplicate may be provided in the prescribed manner, if the
person receiving the original invoice so requests for the reason that the
original has been lost.
(11) The
particulars of VAT invoice, tax invoice and Sale invoice shall be recorded in
the form and in the manner as may be prescribed.
61. Period for which accounts to be retained
(1) Every
dealer shall preserve all accounts required to be maintained by him in the
course of his business, including VAT invoice, Tax invoices, Sale invoices,
debit credit memos and vouchers relating to productions, stocks, purchases,
deliveries and sales, for a period of eight years after the close of the
assessment year to which they relate or till the assessment or reassessment or
any other proceedings under the Act for such assessment year is completed,
whichever is later.
(2) Every
dealer who maintains the records electronically shall retain them in
electronically readable format for the period specified in sub‑section
(1).
(1) Where
in any particular year gross turnover of a dealer exceeds forty lac rupees or
such other amount as the Commissioner may, by notification in the Official
Gazette, specify, then such dealer shall get his accounts, in respect of that
year, audited by an accountant within six months from the end of that year and
obtain a report of such audit duly signed and verified by such accountant and
setting forth such particulars as may be prescribed.
(2) A
true copy of such report shall be furnished by such dealer to the assessing
authority by the end of the month after the expiry of the period of six months
during which the audit is required to be completed as per sub‑section
(1).
Explanation: For the purpose of this section,
"Accountant" means a Chartered Accountant as defined in the Chartered
Accountants Act, 1949, a Cost Accountant as defined in the Cost and Works
Accountants Act, 1959, and includes a person who by virtue of the provisions of
sub‑section (2) of Section 226 of the Indian Companies Act, 1956, is
entitled to be appointed to act as an auditor of Companies registered under the
said Act.
63. Liability
on issuing false certificate etc.
Notwithstanding anything to the contrary contained
elsewhere in this Act, and without prejudice to Section 58 and Section 61, a
person who issues a false or wrong certificate or declaration prescribed under
any provision of this Act or the Rules framed there under, to another person by
reason of which a tax leviable under this Act on the transaction of purchase or
sale made to or by such other person ceases to be leviable or becomes leviable
at a concessional rate, shall be liable to pay on such transaction an amount
which would have been payable as tax on such transaction had such certificate
or declaration not been issued:
PROVIDED that before taking any action under this
section, the person concerned shall be given an opportunity of being heard.
Explanation: Where a person issuing a certificate or declaration
discloses therein his intention to use goods purchased by him for such purpose
as will make the tax not leviable or leviable at a concessional rate but uses
the same for a purpose other than such purpose, the certificate or declaration
shall, for the purpose of this section, be deemed to be wrong.
(1) No
objection as to the territorial or pecuniary jurisdiction of any assessing
authority shall be allowed by any appellate or revising authority or the
Tribunal unless such objection was taken up before the assessing authority at
the earliest possible opportunity and unless, in the opinion of the appellate
or revising authority or the Tribunal, as the case may be, a failure of justice
has in fact been occasioned thereby.
(2) Where
any assessment is set aside or quashed merely on the ground of want of
territorial or pecuniary jurisdiction of the assessing authority or on any
other ground of a like nature not affecting the substance, any tax already paid
by the assessee, to the extent of the liability admitted by him, shall not be
refundable to him, in consequence of the assessment being so set aside or
quashed.
65. Certain
presumptions in affixing tax liability
(1) Where
any goods relating to business are-
(i) traced
to a dealer and are found in a building or place but the dealer has not
accounted for such goods in his books of account; or
(ii) traced
to a dealer and are found in a vessel or vehicle, whether belonging to the
dealer or not, such goods are not accompanied with the documents prescribed
under and under any provision of this Act; or
(ii) found
in the custody of any person who claims to carry on any profession other than
business but fails to prove that such goods belong to some other person or
dealer, it shall be presumed that such goods have been imported or purchased
within the State by such dealer or person with a view to evade payment of tax
on sale of such goods or if the goods found are for use in manufacture, the tax
on the sale of goods to be manufactured by using such goods.
(2) Where
at a check post or any other place inside the State it is found that any
taxable goods for the purpose of business, are being imported without a form of
declaration prescribed under Section 48, unless otherwise proved after furnishing
proper and sufficient evidence, it shall be presumed that
(i) such
goods are being imported with a view to evade payment of tax under this Act,
and
(ii) such
goods are being imported with a view to evade payment of tax on sales of such
goods under this Act:
PROVIDED that if goods are meant for use in
manufacture of any goods, it shall be presumed that goods are being imported
with a view to evade payment of tax on sale of goods to be manufactured by
using such goods.
(3) Where
any books or accounts or documents are found in any place or building or vessel
or vehicle, unless the person in charge of such place or building or vessel or
vehicle, after furnishing proper and sufficient evidence, proves that the same
belong to some other person or dealer, such books, accounts or documents shall
be deemed to belong to such person, and such person shall be deemed to be a
dealer in respect of such transactions relating to business of purchase and
sale of goods, as may be found in such books, accounts or documents.
(4) Where
any transactions of sale and/or purchase of any goods relating to a dealer are
found recorded in any books or accounts or documents of any other dealer and if
such transactions are not found recorded in the books or accounts or documents
maintained by the former dealer in the ordinary course of business, it shall be
presumed that the transaction related to such former dealer and that such goods
have been imported or purchased within the State with a view to evade payment
of tax on sale of such goods or if the goods recorded in such books, accounts
or documents are for use in manufacture, the tax on sale of goods to be
manufactured by using such goods.
(5) Where
in respect of purchase or sale of any goods within the State, the challan or
transport invoice referred to in sub‑section (10) of Section 62 is
required to be issued or obtained or to accompany the goods during transit and
if such provisions have not been complied with or the goods in whole or part
are not covered by such documents, it shall be presumed that such goods have
been sold, or as the case may be, purchased with a view to evade payment of tax
on purchase or sale of such goods or, if the goods are for use in the
manufacture, the tax on the sale of goods to be manufactured by using such
goods.
(6) Where
a dealer obtains any VAT invoice, tax invoice or bill or cash memo from a
registered dealer without making purchase of goods shown in such VAT invoice,
tax invoice, bill or cash memo, it shall be presumed that the dealer obtaining
such documents has purchased goods shown in such document from other person
with a view to evade payment of tax on purchase of such goods in the
circumstances in which tax cannot be levied on the person selling such goods
and tax shall be payable under the provisions of this Act on such purchases by
the dealer purchasing the goods.
(7) Where
the Assessing Authority is satisfied that a "scheme" has been entered
into or carried out such that a person, in connection with the scheme, has
obtained the tax benefit resulting in
(i) a
reduction in the liability of any person to pay tax; or
(ii) an
increase in the entitlement of a person to an input tax credit or refund; or
(iii) any
other avoidance or postponement of liability for the payment of tax, it shall
be presumed that such person or persons who carried out or entered into the
scheme did so for the sole and dominant purpose to enable such person to obtain
the tax benefit, and the assessing authority may determine the liability of
such person who have obtained the benefit as if the scheme had not been entered
into or carried out.
Explanation: The "scheme" includes any
agreement, arrangement, promise, or undertaking whether express or implied and
whether or not enforceable, or intended to be enforceable by legal proceedings,
and any plan, proposal, course of action, or course of conduct.
(1) In
any assessment proceeding, when any fact is specially within the knowledge of
the assessee, the burden of proving that fact shall lie upon him, and in
particular, the burden of proving the existence of circumstances bringing the
case within any of the exceptions, exemptions or relief under any provisions of
this Act, or that he is eligible for input tax credit under Section 6, shall
lie upon him and the assessing authority shall presume the absence of such
circumstances.
(2) Where
any dealer claims that he is not liable to pay tax in respect of any
transaction of sales or purchases, the burden of proving the existence of facts
and circumstances on the basis of which he claims such exemptions form
liability shall lie upon him.
67. Additional
evidence in appeal
The assessee shall not be entitled to produce
additional documentary, before the appellate authority or the evidence, whether
oral or Tribunal except where the evidence sought to be adduced in 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, and in every such case, upon the
additional evidence being taken on record, reasonable opportunity for challenge
or rebuttal shall be given to the assessing authority.
No suit, prosecution or other legal proceedings shall
lie against any servant of the Government for any thing which is in good faith
done or intended to be done under this Act or rules made thereunder.
69. Bar to
certain proceedings
No assessment made and no order passed under this Act
or the rules made thereuuder by any authority shall be called in question in
any Court, and save as is provided in this Act, no appeal or application for
revision shall lie against any such assessment or order.
70. Certain
information to be confidential
(1) All
particulars contained in any statement made, return furnished or accounts or
documents produced under the provisions of the Act or the rules made there
under, or in any evidence given or affidavit or deposition made in the course
of any proceedings under the Act or the rules made there under, or in any
record of any proceedings relating to the recovery of a demand prepared for the
purpose of the Act or the rules made there under shall be treated as
confidential.
(2) Nothing
in sub‑section (1) shall apply to the disclosure of any such
particulars:-
(i) for
the purpose of any investigation of, or prosecution for any offence under this
Act or under the Indian Penal Code, 1860, or under any other enactment for the
time being in force; or
(ii) to
any person acting in the execution of the Act or the rules made thereunder
where it is necessary to disclose the same to him for the purposes of the Act
or the rules made thereunder; or
(iii) occasioned
by lawful employment under the Act or the rules made thereunder of any process
for recovery of any demand; or
(iv) to a
Civil Court in any suit to which the Government is a party which relate to any
matters arising out of any proceedings under this Act or the rules made
thereunder; or
(v) occasioned
by a lawful exercise by a public servant of his powers under the Indian Stamp
Act, 1899, to impound an insufficiently stamped document; or
(vi) to an
officer of Central Government or the Government of any State for the purpose of
enabling that Government to levy or realise any tax imposed by it; or
(vii) to an
officer of the Central or the State Government for the purpose of making an
enquiry against any Government servant; or
(viii) for
purpose of audit of public accounts; or
(ix) for
any other lawful purpose under this Act or the rules made thereunder.
(3) Nothing
in this section will apply to publication of any information relating to a
class of dealer or class of transactions, if in the opinion of the Commissioner,
it is desirable in the public interest, to publish such information.
(4) Notwithstanding
anything contained in this section, if the State Government is of the opinion
that it is necessary or expedient in the public interest to publish or disclose
the names of any dealers or other persons and any of the particulars relating
to any proceeding under this Act in respect of such dealers and persons, it may
publish or disclose or cause to be published or disclosed such names and
particulars in such manner as it thinks fit.
(5) No
publication or disclosure under this section shall be made in relation to any
tax assessed or penalty imposed or interest levied or any conviction for any
offence connected with any proceeding under this Act, until the time for presenting
an appeal to the appropriate appellate authority has expired without an appeal
having been presented or the appeal, if presented, has been disposed of.
Explanation: In the case of a firm, company or other
association of persons, the names of the partners of the firm, the directors,
managing agents, secretaries, treasurers or managers of the company or the
members of the association, as the case may be, may also be published or
disclosed, if, in the opinion of the Government, the circumstances of the case
justify it.
(1) The
State Government may make Rules to carry out the purposes of this Act.
(2) In
particular and without prejudice to the generality of the foregoing powers,
such Rules may provide for
(i) all
matters expressly required or allowed by this Act to be prescribed;
(ii) the
registration of persons engaged in the sale or purchase of goods and the
imposing of conditions in respect of the same for the purpose of enforcing the
provisions of this Act and fees for registration;
(iii) the
determination of turnover for the purpose of assessment of tax under this Act;
(iv) compelling
the submission of returns and the production of documents and enforcing the attendance
of persons and examining them on oath or affirmation;
(v) the
appointment, duties and powers of officers appointed for the purposes of
enforcing the provisions of this Act;
(vi) generally
regulating the procedure to be followed and the forms to be adopted in
proceedings under this Act;
(vii) refunds
of amounts deposited under sub‑section (1) of Section 40, the procedure
for such refunds and the period within which they may be made;
(viii) the
manner of putting seals under sub‑section (7) of Section 42 and the
manner in which and by whom the same shall be removed and for custody of sealed
property and other goods and documents referred to in that sub‑section;
(ix) the
custody of goods seized under Section 43; and
(x) the
matters which are to be or may be prescribed.
(3) The
powers to makes Rules conferred by this section shall be subject to the
condition of the Rules being made effective after previous publication for a
period of not less than four weeks:
PROVIDED that if the State Government is satisfied
that circumstances exist which render it necessary for it to take immediate
action, it may make any Rule without such previous publication.
(4) All
rules made under this section shall be published in the Gazette and upon such
publication shall have effect immediately as if enacted in this Act.
(5) Every
rule made under this section shall, as soon as may be after it is made, be laid
before the State Legislative Assembly while it is in session, for a total
period of thirty days, extending in its one session or more than one successive
sessions, and shall, unless some later date is appointed, take effect from the
date of its publication in the Gazette subject to such modifications or
annulments as the State Legislative Assembly may, during said period, make.
However any such modification or annulment shall be without prejudice to the
validity of anything previously done or omitted to be done under that rule.
72. Power
to issue Notifications with Retrospective effect
Where the State Government is satisfied then it is
necessary so to do in public interest, it may issue a notification wherever
required under the provisions of this Act, so as to make it effective from a
date not earlier than six months from the date of issuance of such
notification:
PROVIDED that no notification having the effect of
increasing the liability to tax of a dealer shall be issued with retrospective
effect under this section.
73. Transfer
to defraud revenue void
Where, during the pendency of any proceeding under
this Act, any person liable to pay any tax or other dues creates a charge on or
transfers, any movable or immovable property belonging to him in favour of any
other person with the intention of defrauding any such tax or other dues, such
charge or transfer shall be void as against any claim in respect of any tax or
other dues payable by such person as a result of the completion of the said
proceedings:
PROVIDED that nothing in this section shall impair the
rights of a transferee in good faith and consideration.
(1) Subject
to the provisions of sub‑section (3), the fee payable on a memorandum of
appeal or other applications under this Act filed or moved shall be as
fallows:-
(a) on a
memorandum of appeal under Section 51
(b) on a
memorandum of appeal under Section 53
(c) On an
application under Section 57
(d) On any
other application
(i) when
addressed to the Commissioner or the revising authority or the Tribunal
(ii) when
addressed to any other officer or authority two percent of the amount of tax,
fee or penalty in dispute, subject to a minimum of one hundred rupees and a
maximum of one thousand rupees, .
seven and a half percent of the amount of tax, fee or
penalty in dispute subject to a minimum of five hundred rupees and a maximum of
two thousand rupees.
(2) The
fee referred to in this section and any provisions of this Act shall be payable
in the manner prescribed, and proof of deposit shall be attached to the memorandum,
or application as the case may be:
PROVIDED that where the amount of fee payable does not
exceed fifty rupees, the same may be paid in Court fee stamp.
(3) No fee
shall be payable in respect of:-
(i) an
application or a memorandum of appeal presented by the Commissioner or any
other officer or authority appointed under this Act or the rules made
thereunder;
(ii) an
application in which only information is sought and in which no specific relief
is prayed for;
(iii) an
application under Section 57, seeking a decision only as to rate of tax
applicable or the point at which the tax is payable.
75. Power
to grant installment
(1) Subject
to such conditions and restrictions, including the conditions regarding
furnishing security to the satisfaction of the assessing authority, as may be
deemed fit to be imposed-
(i) the
State Government may permit any dealer or other person, against whom any amount
of tax, penalty or other dues is outstanding to pay the amount in such number
of monthly installments, not exceeding twenty four, as it may consider proper
in the circumstances of the case; and
(ii) the
Commissioner may likewise permit any dealer or other person, against whom any
amount of tax, penalty or other dues aggregating not more than one lakh rupees
is outstanding, to deposit the same in such number of monthly installments, not
exceeding twelve, as he may consider proper in the circumstances of the case.
(2) Where
such dealer or other person fails to furnish, within thirty days of the receipt
of the order referred to in sub‑section (1), adequate security to the
satisfaction of the assessing authority concerned for payment of outstanding
amount, or fails to comply with the conditions and restrictions imposed in such
order, the amount due shall be recoverable at once.
76. Moratorium
for payment of tax
(1) Notwithstanding
anything contained in this Act, where the State Government is of the opinion
that it is necessary so to do for increasing production of any goods or for
promoting the development of any industry in the State generally or in any
district or part of a district in particular, it may on application or
otherwise in any particular case or generally, by notification declare that to the
dealers running new units whose date of starting production falls on a date
prior to the date of commencement of this Act and dealers owning manufacturing
units which have undertaken expansion, diversification or modernization or
backward integration prior to the date of commencement of this Act and if such
dealers hold an eligibility certificate issued under the provisions of Section
4‑A of the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation
and Modification Order, 2002 rules made or notifications issued thereunder,
moratorium for payment of admitted tax in lieu of exemption from tax on sale of
goods whether wholly or partly or at reduced rate, will be allowed subject to
conditions given in this section and such other conditions as may be prescribed
or as the State Government may, VY notification in the Gazette, specify:
(2) Dealers
who have been granted facility of moratorium for payment of admitted tax before
the commencement of this Act, such facility shall continue and shall be deemed
to have been granted under this Act, and to that extent the provisions of
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002, shall be deemed to be part of this Act. The facility granted under
this section shall be subject to such conditions as given in this section and
such other conditions as may be prescribed or as the State Government may, by
notification in the Gazette, specify.
(3) Any
application pending at the time of commencement of this Act, before the Commissioner
of Trade Tax, for issue of orders for moratorium for payment of admitted tax
under the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and
Modification Order, 2002, shall be deemed to be pending under the provisions of
this Act before the Commissioner and the same shall be disposed of according to
the provisions of that Act as it was in force on the date on which the
application was presented before the Commissioner.
(4) Notwithstanding
anything contained contrary to the provisions of this Act and in particular to
the provisions of Section 4‑A or sub‑section (2‑A) of Section
8 of the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and
Modification Order, 2002, rules made or notifications issued thereunder
(a) application
for grant of eligibility certificate presented on a date prior to the date of
commencement of this Act before the competent authority under that Act shall be
deemed pending before the prescribed authority under this Act,
(b) dealer
owning new units whose date of starting production falls before the date of
commencement of this Act and dealers owning such units as have undertaken
expansion or diversification or modernization or backward integration before
the date of commencement of this Act, may apply for grant of eligibility
certificate under the provisions of Section 4‑A of the Uttaranchal (The
Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002
within the time prescribed under that Act before the prescribed authority under
this Act.
(5) Applications
for grant of eligibility certificate under sub‑section (4) shall be
disposed of by the prescribed authority according to the provisions of the
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002, the rules made and notifications issued thereunder, as applicable
on the date of commencement of this Act, and the dealer, if found eligible,
shall be granted eligibility certificate, and such dealer shall be entitled to
moratorium for payment of admitted tax to the extent and for the period
provided in sub‑section (6).
(6) Subject
to other provisions of this section, the dealers holding eligibility
certificate either granted under the provisions of the Uttaranchal (The Uttar
Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 before the
date of the commencement of this Act or who may be granted eligibility
certificate under sub‑section (5), shall be eligible for the facility of
moratorium for payment of tax in lieu of exemption from tax, in the following
manner-
(i) in
case of dealers who had opted for moratorium for payment of tax in lieu of
exemption from tax, shall be eligible for the facility of moratorium to the
extent of aggregate amount of hundred percent of the amount of exemption from
tax mentioned in the eligibility certificate and fifty percent of the amount of
fixed capital investment mentioned in the eligibility certificate less
aggregate of such amount in respect of which facility of moratorium for payment
of tax has been availed during the period before the commencement of this Act,
for the remaining period on that date out of the maximum period mentioned in
the order of moratorium.
(ii) in
case of dealers who were enjoying exemption from tax for any period before the
commencement of the Act, may opt
(a) for
the facility of moratorium to the extent of one hundred and thirty percent of
the remaining balance amount (amount of exemption from tax mentioned in the
eligibility certificate less the aggregate of amount of exemption from tax as
has been availed before the date of commencement of this Act), and the period
to avail this facility shall be one hundred and thirty percent of the remaining
period on the date out of the maximum period mentioned in eligibility certificate;
or
(b) to
pay, for the remaining period on that date of the maximum period mentioned in
the order of moratorium, half of the amount of tax payable for a tax period
along with the return and on making payment in this manner, the tax due
according to returns shall be deemed to have been paid in full.
Explanation The sum of aggregate of amount of tax
admittedly payable on the turnover of sales of manufactured goods and the
amount of tax, if any, payable on the turnover of the purchases, less the
amount of input tax credit, admissible as per the provisions of the Act,
relating to goods used in the manufacturing of such goods or in the packing of
such manufactured goods, shall be taken into account for the purpose of
computation of the net amount of tax for the purpose of deferment.
(7) Under
moratorium for payment of admitted tax under this section, the amount of tax
for each assessment year, which a dealer would have been liable to pay as
admitted tax payable on sale of goods if exemption had not been granted, less
any amount of admitted tax payable according to the conditions of eligibility
certificate for the assessment year, shall be deferred for a period of seven
years. Such period of seven years shall be computed from 1st May of the
assessment year subsequent to assessment year to which such amount of tax
relates. The amount of tax for each assessment year for which moratorium is
granted shall be paid by the dealer in lump sum within one month of the expiry
of the period of moratorium:
PROVIDED that the total amount payable shall be paid
in lump sum within three months of its becoming payable when the moratorium
ceases as per the provisions under sub‑section (14) of this section.
(8) Moratorium
shall be allowed only to those manufacturers who hold eligibility certificates
and who obtain certificate of moratorium from the prescribed authority.
(9) Moratorium
shall be admissible in respect of tax on sale of goods mentioned in the
eligibility certificate and shall not be available in respect of tax payable on
purchases of goods, if any, and in respect of sales of goods for which
eligibility certificate is not applicable.
(10) Moratorium
shall not be admissible in respect of amount of tax assessed in excess of tax
admittedly payable and shall be limited to the amount of tax and for the period
mentioned in sub‑section (6).
(11) Moratorium
shall be available to only such manufacturers who create first charge on their
property in favour of the State Government sufficient to cover the amount of tax
for which moratorium has been granted.
(12) Moratorium
shall be subject to such conditions as the State Government may, by
notification in the Gazette, prescribe.
(13) The
Commissioner may, by order in writing, before or after the expiration of the period
of exemption or reduction, amend or cancel the certificate of eligibility in
the following circumstances-
(i) where
there is any legal or factual error in issuing such eligibility certificate; or
(ii) where
the unit is not entitled to such facility or is entitled to such facility for a
lesser period or from a different date; or
(iii) where
the dealer has misused the certificate of eligibility in any manner; or
(iv) where
the dealer has acted in contravention of any conditions of eligibility
certificate; or
(v) where
the dealer has not paid any amount of tax or penalty due from him either under
this Act or under the Central Sales Tax Act, 1956; or
(vi) where
the dealer is involved in the evasion of tax under this Act or under the
Central Sales Tax Act, 1956; or
(vii) where
the dealer has discontinued business, and in any such case the facility of
moratorium shall be withdrawn with effect from the date specified in the order
and such date may be prior to the date of such order, so however, that in cases
of misuse of breach, the cancellation of eligibility certificate shall have
affect not before the date of such misuse or breach:
PROVIDED that no order under this section shall be
passed without giving the dealer a reasonable opportunity of being heard.
(14) The moratorium shall
cease and the total amount shall become payable
(i) on
the date on which the dealer discontinues business; or
(ii) on
the date on which the dealer violates any of the conditions subject to which
eligibility certificate has been granted; or
(iii) on
the date on which the order of cancellation of certificate of eligibility under
sub‑section (13) is served on the dealer, and the amount shall be paid in
lump sum within three months of its becoming payable.
(15) When
any dealer fails to pay the amount due under the provisions of sub‑section
(7) or sub‑section (14) of this section within the time specified
therein, he shall, notwithstanding his liability under Section 58, be liable to
pay interest at the rate of fifteen percent per annum for the period of
default:
PROVIDED that no penalty under this sub‑section
shall be levied without giving the dealer an opportunity of being heard.
(16) If
there is discontinuation of business, within the meaning of clause (5) of sub‑section
(9) of Section 3, of the manufacturer who was obtaining exemption from or
reduction in rate of tax under this Section, and if he is succeeded by another
manufacturer by means of sale, licence, contract, lease, managing agency or in
any other manner, such successor manufacturer may, subject to the provisions of
sub‑section (13), apply to the officer competent to grant eligibility
certificate, within sixty days of such succession, for the grant of facility
under this section for the unexpired portion of the period for which the
facility was or could be granted to the former manufacturer:
PROVIDED that the aforesaid officer may, in its
discretion and for adequate and sufficient reasons to be recorded in writing,
entertain an application moved within six months of the date of the expiration
of the period specified in this sub‑section:
PROVIDED FURTHER that such manufacturer and successor
manufacturer for the purpose of liability of tax shall be treated as the
transferor and transferee under sub‑section (4) of Section 9:
PROVIDED ALSO that in computing the un‑expired
portion of the period, the period during which the production of successor
manufacturer remains closed on account of an order passed by any Court or Board
for Industrial and Financial Reconstruction or Appellate Authority for
Industrial and Financial Reconstruction shall be excluded.
(17) The
State Government may, by notification in the Gazette, withdraw this facility of
moratorium for payment of tax under this section, where it is of the opinion
that it is no longer in public interest:
PROVIDED that this facility shall not be
withdrawn retrospectively.
Explanation The expression "new unit" and
"unit which has undertaken expansion, diversification, modernization or
backward integration" and "eligibility certificate" shall have
the same meanings as are assigned to them under Section 4‑A of the
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002.
77. Facility
for Sick Industrial Units
(1) Notwithstanding
anything contained in Section 78, but subject to such conditions as may be
deemed fit to be imposed, the State Government may allow the deferment of
payment of any existing or future dues payable by an industrial unit under the
provisions of this Act or allow payment of such dues in such number of
installments as may be specified, if such industrial unit is declared a sick
unit in accordance with the guidelines specified in this behalf by an
authorised body constituted by the Central Government or the State Government
in connection with rehabilitation of sick industrial units and is approved for
rehabilitation by an approved agency, appointed by the Central Government or
the State Government.
(2) Notwithstanding
anything contained in Section 31, the State Government may set aside an order
of assessment or penalty passed ex-parte against a sick unit and direct fresh
disposal of the case in accordance with law.
78. Power
to collect statistics
(1) If
the Commissioner considers that for the purpose of better administration of
this Act it is necessary so to do, it may, by issuing a circular and/or by
publication in the newspaper or by notification in the Gazette, direct that
statistics be collected relating to any matter dealt with, by or under this
Act.
(2) Upon
such direction being made, the Commissioner or any person authorised by it in
this behalf, call upon all dealers or class of dealers or a particular dealer
to furnish such information or returns or statements as may be stated therein
relating to any matter in respect of which statistics are to be collected.
(3) Dealer
or dealers shall be liable to furnish such information within the time allowed.
In particular and without prejudice to the generality
of the provisions of Repeal and Saving under Section 83 of this Act, the
transitional provisions under this section shall include-
(1) Any
person appointed as the Commissioner, Additional Commissioner, Additional
Commissioner Grade‑1, Additional Commissioner Grade‑11, Deputy
Commissioner, Assistant Commissioner, Trade Tax Officer Grade‑1 or Trade
Tax Officer Grade‑11, or any person appointed to assist the Commissioner,
under the repealed Act and continuing in office immediately before the date of
commencement of this Act shall, on and from such date, be deemed to have been
appointed under this Act and shall continue in office as such till such person
holds such office in the Commercial Tax Department and such officer shall
exercise the powers vested in and perform the duties cast under this Act, rules
made or notifications issued thereunder;
(2) Any
person appointed as President, Trade Tax Tribunal and Member, Trade Tax
Tribunal under the repealed Act and continuing in office immediately before
commencement of this Act shall, on and from such date, be deemed to have been
appointed under this Act and shall continue in office as such till such person
holds such office in Commercial Tax Tribunal and such officer shall exercise
the powers vested in him and perform the duties cast under this Act, Rules made
or Notifications issued thereunder;
(3) All
rules, regulations, notifications or orders made or directions issued by the
State Government or any orders or directions issued by the Commissioner under
any provisions of the repealed Act or rules made thereunder, and continuing to
be in force on the day immediately before the date of commencement of this Act
shall continue to be in force on or after such date insofar as they are not
inconsistent with the provisions of this Act and the rules made thereunder
until they are repealed or amended;
(4) Any
order delegating any power under the repealed Act or the rules made thereunder
by the Commissioner to any person appointed, by any designation, to assist him
before the date of commencement of this Act shall, on and from such date,
continue to be in force after the commencement of this Act;
(5) With
effect from the date of commencement of this Act liability of payment of tax on
sale or purchase of any goods made on or after such date under the provisions
of the repealed Act shall cease;
(6) Any
tax assessed or penalty imposed under the repealed Act in respect of sales or
purchases made under the repealed Act before the date of commencement of this
Act, shall be payable or recoverable in accordance with the provisions of this
Act. The amount of interest payable for the period before the date of
commencement of this Act shall be paid and recovered according to the
provisions of the repealed Act and for the period starting on or after such
date shall be paid and be recovered in accordance with the provisions of this
Act;
(7) Where
period of any return relates partly to the period before the date of
commencement of this Act, separate returns for period before such date and the
period commencing from such date shall be submitted separately;
(8) Any
dealer, whose accounts, registers or documents have been seized under the
repealed Act, shall continue to be retained in accordance with the provisions
of this Act on or after the date of commencement of this Act;
(9) All
forms of declarations or certificates under the repealed Act or the rules made
thereunder and continuing to be in force on the day immediately before the date
of commencement of this Act, as are in conformity with any provisions of this
Act, shall, with effect from such date, continue to be in force and may be used
by the dealer or other person for the purpose for which they were being used
before such date until the State Government directs, by notification, the
discontinuance of the use of such forms or certificates;
(10) Any
form of declaration or certificate prescribed under the repealed Act or the
Rules made or notifications issued under the provisions of the repealed Act as
are not in conformity with any provisions of this Act and remaining unused with
any dealer or any person shall be returned to the assessing authority from whom
the same were received within a period of sixty days from the date of
commencement of this Act;
(11) Any
application for the form of declaration or certificate for the transport of
goods into the State, pending on the day immediately before the date of
commencement of this Act, shall be deemed to have been made under this Act and
shall be disposed of in accordance with the provisions of this Act;
(12) The
following proceedings under the provisions of the repealed Act pending on the
date of commencement of this Act or those which may arise as a result of any
proceeding under the provisions of repealed Act, shall be disposed of in
accordance with the provisions under the repealed Act within the time
prescribed in the said Act
(i) any
application for grant of registration or grant of recognition certificate or
for grant of eligibility certificate,
(ii) any
case of assessment or reassessment,
(iii) any
case of appeal, revision, reference or review,
(iv) any
case in which any officer or authority has been directed by any Court or
authority to make fresh order,
(v) any case
pending before Commissioner under sub‑section (3) of Section 4‑A of
the repealed Act,
(vi) any
case of rectification of mistakes on records in any order, (vii) any case of
penalty or prosecution against offences,
(viii) any
case of seizure,
(ix)
any application to set
aside any assessment order passed ex‑parte,
(x)
any other case,
(xi) any
other application;
(13) Subject
to the provisions of sub‑section (14) and sub‑section (15) of this
Section, any exemption from payment of tax or any concession in payment of tax
or concession or reduction in rate of tax or any rebate or reimbursement in
respect of any sale or purchase of any goods granted under any provisions of
the repealed Act or Rules made or notifications issued thereunder, shall not be
admissible in respect of purchase or sale of any goods on or after the date of
commencement of this Act;
(14) Where
a registered dealer has been granted moratorium for payment of tax under sub‑section
(2‑A) of Section 8 of the repealed Act before the date of commencement of
this Act or who may be granted moratorium subsequently under the provisions of
Section 79 of this Act and who would have been so eligible on such date under
that Act if this Act would not have come into force, the Commissioner may,
subject to the provisions of this Act, allow moratorium for payment of tax
payable by him under this Act. for the remaining un‑expired period,
subject to such condition and restrictions as may be specified;
(15) Any
exemption from or any concession in payment of tax or concession or reduction
of tax in respect of any sale or purchase of any goods granted to any
industrial unit under any provisions of the repealed Act, shall cease to be
admissible on the commencement of this Act, but benefits of moratorium for
payment of tax may be allowed as per provisions under Section 79 of this Act,
subject to such conditions and restrictions as the State Government may
specify;
(16) Where
any recovery proceedings in respect of realization of any amount due from a
dealer or any other person under the repealed Act have been initiated before
the date of commencement of this Act, they shall, on commencement of this Act,
continue from the stage at which the same were pending;
(17) In
respect of defaults made or offences committed before the date of commencement
of this Act by a dealer or any other person, proceedings for penalty or
prosecution shall be made in accordance with the provisions under the repealed
Act and in respect of defaults made or offences committed on or after the date
of commencement of this Act, proceedings for penalty or prosecution shall be
made in accordance with the provisions of this Act. Where default is of
continuing nature and continues on or after such date, proceedings for penalty
or prosecution shall be made in accordance with the provisions of this Act;
(18) If
any amount of tax or penalty or fee deposited by or recovered from the dealer
or any other person under the provisions of the repealed Act, is found in
excess of the amount of tax or penalty or fee payable, it shall first be
adjusted towards any amount out standing against such dealer or person either
under the repealed Act or under this Act or under the Central Sales Tax Act,
1956,and remaining amount if any, shall be refunded to such dealer or person in
accordance with the provisions of this Act. Interest, if payable, shall be paid
in accordance with the provisions of this Act;
(19) Any
dealer who was a registered dealer under the repealed Act but has not remained
liable to obtain registration under the provisions of this Act and if he does
not desire to remain registered voluntarily, he shall surrender registration
certificate granted to him under the repealed Act within a period of one month
from the date of commencement of this Act along with all forms of declarations
or certificates, if any, remaining unused with him;
(20) Where
a part of the period under any scheme of payment of lump sum in lieu of tax
under the provisions of Section 7‑D of the repealed Act expires on or
after the date of commencement of this Act, it shall not be deemed valid under
this Act unless the State Government makes an order to this effect;
(21) Any
security or additional security furnished under the provisions of the repealed
Act shall be deemed valid for the purposes under this Act as well as for the
purposes of the repealed Act:
PROVIDED that nothing contained in this sub‑section
shall preclude the assessing authority from demanding any security or
additional security from the dealer registered under this Act;
(22) Every
dealer who had been registered under the repealed Act and continues to be
liable to registration under the provisions of this Act and who makes an
application for continuation of his registration and issuing a new registration
number under this Act within the time prescribed, shall be deemed to be a
registered dealer till a fresh registration number is granted to him under this
Act;
(23) Every
dealer who had been a registered dealer under the repealed Act and is not
liable to registration in view of the turnover limits under this Act, but if he
desires to retain registration and makes an application for this purpose, he
may be granted voluntary registration under this Act and shall be deemed to be
a registered dealer under this Act,
(24) In
case of any stock in hand on the date of commencement of this Act which has
suffered tax at the stage of its purchases, input tax credit shall be allowed
in respect of such goods subject to such restrictions and conditions as are
prescribed under the provisions of this Act.
(1) The
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification
Order, 2002 (referred to as the repealed Act), is hereby repealed from the date
of commencement of this Act:
PROVIDED that such repeal shall not affect the
previous operation of the said Act or any right, title, obligation or liability
already acquired, accrued or incurred thereunder and subject thereto, any thing
done or any action taken including any appointment, notification, notice,
order, rule, form, regulation, certificate, license or permit in exercise of
any power conferred by or under the said Act, shall be valid and always be
deemed to have been valid during the period that was in force notwithstanding
the repeal of the Act.
(2) The
repeal shall not-
(i) revive
anything not in force or existing at the time the repeal takes effect,
(ii) affect
the previous operation of repealed Act or anything done or suffered thereunder,
(iii) affect
any right, privilege, obligation, or liability acquired, accrued or incurred
under the repealed Act,
(iv) affect
any penalty, forfeiture or punishment incurred or inflicted in respect of any
offence or violation committed under the provisions of the repealed Act,
(v) affect
any investigation, enquiry, assessment proceeding, any other legal proceeding
or remedy instituted, continued or enforced under the repealed Act, and any
such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy
instituted, continued, or enforced under the repealed Act shall be deemed to be
instituted, continued or enforced under the corresponding provisions of this
Act.
(3) All
rules made and notifications issued under the provisions of repealed Act and/or
rules made thereunder and in force on the date of the commencement of this Act,
shall remain in force unless such rules and notifications are superseded in
express terms or by necessary implication by the provisions of this Act or the
rules made and notifications issued thereunder.
(4) Any
reference to any section of the repealed Act in any rule, notification,
regulation or circular shall be deemed to refer to the relevant corresponding
section of this Act, until necessary amendments are made in such rule,
notification, regulation or circular.
(5) The
limitations provided in this Act shall apply prospectively, and all events
occurred and all issues arisen prior to the commencement of this Act, shall be
governed by the limitations provided or the provisions contained in the
repealed Act.
(6) Notwithstanding
the repeal of the Act
(i) any
action or proceedings relating to the period prior to the commencement of this
Act already initiated under the repealed Act shall validly be continued under the
provisions of this Act;
(ii) any
tax, fee, penalty, interest or other amount payable by any person under the
repealed Act for any period before the commencement of this Act, shall be paid
and collected in the manner prescribed under the provisions of this Act as if
this Act was in force during that period.
(7) All
arrears of tax, interest, penalty, fee or other amount due at the commencement
of this Act, whether assessed or levied before such commencement or assessed or
levied after such commencement, may be recovered as if such tax, penalty,
interest, fee or other amount were assessed or levied under the provisions of
this Act and all methods of recovery including levy of interest, penalty or
prosecution provided under this Act, shall apply to such arrears as if such
amount were assessed, levied and demanded under this Act.
(8) Notwithstanding
anything contained in sub‑section (1), any application, appeal, revision
or other proceeding made or preferred to any authority under the repealed Act,
and pending at the commencement of this Act, shall, after such commencement, be
transferred to and disposed of by the officer or authority who would have had
jurisdiction to entertain such application, appeal, revision or other
proceedings under this Act as if it had been in force on the date on which such
application, appeal, revision or other proceeding was made or preferred.
[Refer clause (2) of sub‑section (2) of section
4 of Uttaranchal Value Added Sales Tax Act, 2004]
NO TAX UNDER THIS ACT SHALL BE PAYABLE ON THE SALE OR
PURCHASE
OF THE GOODS SPECIFIED IN THIS SCHEDULE
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
Agricultural implements manually operated or animal driven. |
|
2. |
Aids and implements used by handicapped persons |
|
3. |
Aquatic feed, poultry feed and cattle feed
including grass, hay and straw |
|
4. |
Betal leaves |
|
5. |
Books, periodicals and journals |
|
6. |
Charkha, Ambar Charkha, handlooms and
handloom fabrics and Gandhi Topi, Coarse grains and other than paddy, rice
and wheat. |
|
7. |
Condoms and contraceptives |
|
8. |
Cotton and silk yam in hanks |
|
9. |
Earthen pot |
|
10. |
Electrical energy |
|
11. |
Fishnet and fishnet fabrics |
|
12. |
Fresh milk and pasteurised milk |
|
13. |
Fresh plants, saplings and fresh flowers |
|
14. |
Fresh vegetables and fruits |
|
15. |
Garlic and ginger |
|
16. |
Human blood and blood plasma |
|
17. |
Kumkum, bindi, alta and sindur |
|
18. |
Meat, fish, prawn and other aquatic products
when not sold in sealed container and livestock and animal hair. |
|
19. |
National Flag |
|
20. |
Organic manure |
|
21. |
Non judicial stamp paper sold by Government
Treasuries, postal stamps, envelope, post card etc. sold by Government, rupee
note when sold to the Reserve Bank of India and cheques, loose or in book
form. |
|
22. |
Raw wool |
|
23. |
Semen including frozen semen |
|
24. |
Silk worm laying cocoon and raw silk |
|
25. |
Slate and slate pencils |
|
26. |
Tender green coconut |
|
27. |
Toddy, Neera and Arak |
|
28. |
Unprocessed and Unbranded salt |
|
29. |
Water other than (i) aerated, mineral,
distilled, medicinal, ionic, battery, demineralized water, and (ii) water
sold in container. |
|
30. |
Equipment generating or utilizing renewable
source of energy as may be notified by the State Government. |
[Refer sub‑clause (A) of clause (2) of sub‑section
(2) of section 4 of Uttaranchal
Value Added Sales Tax Act, 2004]
TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE
GOODS
SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE
AT THE RATE OF ONE PERCENT
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
Gold, silver and other precious metals |
|
2. |
Articles of gold, silver and other precious
metals including jewellery made from gold, silver and other precious metals. |
|
3. |
Precious and semi precious stones |
[Refer sub‑clause (A) of clause (2) of sub‑section
(2) of section 4 of Uttaranchal
Value Added Sales Tax Act, 2004]
TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE
GOODS
SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE
AT THE RATE OF FOUR PERCENT
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
Agricultural implements not operated manually
or not driven by animals. |
|
2. |
All equipments for communications such as,
private branch exchange (P. B.X.) and electronic private automatic branch
exchange (E.P.A.B.X.) etc. |
|
3. |
All intangible goods like copyright, patent, REP license etc. |
|
4. |
All types of yam other than cotton and silk yam in hank |
|
5. |
Aluminium utensils and enamelled utensils |
|
6. |
Bamboo |
|
7. |
Bearing |
|
8. |
Beedi leaves |
|
9. |
Beltings |
|
10. |
Bicycles, tricycles, cycle rickshaws and parts thereof. |
|
11. |
Bitumen |
|
12. |
Bone Meal |
|
13. |
Branded and unbranded bread |
|
14. |
Bulk drugs |
|
15. |
Capital goods |
|
16. |
Castings* |
|
17. |
Castings* |
|
18. |
Centrifugal, monoblock and submersible pumps and parts thereof |
|
19. |
Coffee beans and seeds, cocoa pod, green tea leaf and chicory |
|
20. |
Coir and Coir products excluding coir mattress |
|
21. |
Cotton and Cotton waste |
|
22. |
Crucibles |
|
23. |
Following declared goods as specified in
Section 14 of the Central Sales Tax Act, 1956 |
|
|
(i) Cereals |
|
|
(ii) Coal including Coke in all its forms |
|
|
(iii) Cotton |
|
|
(iv) Cotton fabrics |
|
|
(v) Cotton yam |
|
|
(vi) Crude oil |
|
|
(vii) Hides and skins, whether in raw or dressed state |
|
|
(viii) Iron and Steel |
|
|
(ix) jute |
|
|
(x) Oil seeds |
|
|
(xi) Pulses |
|
|
(xii) Man made fabrics |
|
|
(xiii) Sugar (xiv) Unmanufactured tobacco (xv) Woven fabrics |
|
24. |
Edible oils, oil cake and de-oiled cake |
|
25. |
Exercise book, graph book, laboratory note book and maps |
|
26. |
Ferrous and non-ferrous metals and alloys;
non-metal such as aluminium, copper, since and extrusion of those |
|
27. |
Fibers of all types and fiber waste |
|
28. |
Flour, Atta, Maida, suji, besan etc. |
|
29. |
Roasted Grams |
|
30. |
Gur, jaggery and edible variety of rab gur |
|
31. |
Hand pumps and spare parts |
|
32. |
Herb, bark, dry plant, dry root, commonly
known as jari buti and dry flower |
|
33. |
Hose pipes |
|
34. |
Hosiery goods |
|
35. |
Husk and bran of cereals |
|
36. |
Ice |
|
37. |
Incense sticks commonly known as aggarbatti,
dhopp kathi or dhoop batti |
|
38. |
Industrial cables (high voltage cables, XLPE
Cable, Jelly field cables, optical fibers |
|
39. |
IT products including computers, telephone
and part thereof, TelePrompTer and wireless equipments and parts thereof |
|
40. |
Kerosene oil sold through P.D.S. |
|
41. |
Leaf plates and cups |
|
42. |
Glass bangles |
|
43. |
Murmuralu, pelalu, atukulu, puffed rice, muri |
|
44. |
Newars |
|
45. |
Paddy rice, wheat and pulses |
|
46. |
Paper and news prints |
|
47. |
Pipes of all varieties including G.I. pipes,
ductile pipe and PVC pipes |
|
48. |
Plastic footwear |
|
49. |
Printed material including diary, calendar etc. |
|
50. |
Printing ink excluding toner cartridges |
|
51. |
Processed and branded salt |
|
52. |
Pulp of bamboo, wood and paper |
|
53. |
Rail coaches, engines and wagons |
|
54. |
Readymade garments |
|
55. |
Renewable energy devices and spare parts |
|
56. |
Safety matches |
|
57. |
Seeds |
|
58. |
Sewing machines |
|
59, |
Ship and other water vessels |
|
60. |
Silk fabrics (subject to abolition of rental agreement |
|
61. |
Skimmed milk powder |
|
62. |
Solvent oils other than organic solvent oil |
|
63. |
Spices of all varieties and forms including
cumin seed, aniseed, turmeric and dry
chilies |
|
64. |
Sports goods excluding apparels and footwear |
|
65. |
Starch |
|
66. |
Sugar and Khandsari |
|
67. |
Tamarind |
|
68. |
Textiles Fabric |
|
69. |
Tobacco |
|
70. |
Tractor, threshers, harvesters and
attachments and parts thereof |
|
71. |
Transmission towers |
|
72. |
Umbrella except garden umbrella |
|
73. |
Vanaspati (hydrogenated vegetable oil) |
|
74. |
Vegetable oil including gingili oil, bran oil |
|
75. |
Writing instruments |
|
76. |
Charcoal |
|
77. |
Curd, lussi |
|
78. |
Fire wood |
|
79. |
Industrial inputs and packing material as under:- |
|
|
1.1. |
Animal (including fish) and oils, crude, refined or
purified |
|
|
2.2. |
Glycerol, crude, Glycerol Waers and Glycerol lyes. |
|
|
3.3. |
Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and spermacell, whether or not refined or
coloured, degras, residues resulting from the treatment of fatty substances
or animal or vegetable waxes |
|
|
4.4. |
Oil or vegetable fats boiled, oxidised,
dehydrated, blown, polymerised by heat in vacuum or in inert gas or
otherwise, chemically modified, inedible mixtures or preparations of fats and
oils of this chapter. |
|
|
5.5. |
Liquid glucose (non medicinal) |
|
|
6.6. |
Denatured ethyl alcohol of any strength |
|
|
7.7. |
Manganese ores and concentrates, including
ferruginous manganese ores and concentrate with manganese content of 20% or
more; calculated on the dry weight |
|
|
8.8. |
Copper ores and concentrates |
|
|
9.9. |
Nickel ores and concentrates |
|
|
10.10. |
Cobalt ores and concentrates |
|
|
11.11. |
Aluminium ores and concentrates |
|
|
12.12. |
Lead ores and concentrates |
|
|
13.13. |
Zinc ores and concentrates |
|
|
14.14. |
Tin ores and concentrates |
|
|
14.14. |
Tin ores and concentrates |
|
|
15.15. |
Chromium ores and concentrates |
|
|
16.16. |
Tungsten ores and concentrates |
|
|
17.17. |
Uranium or Thorium ores and concentrates |
|
|
18.18. |
Molybdenum ores and concentrates |
|
|
19.19. |
Titanium ores and concentrates |
|
|
20.20. |
Nibbium,
Tantalum, Vanadium or Zirconium ores and concentrates |
|
|
21.21. |
Precious
metals ores and concentrates |
|
|
22.22. |
Other ores
and concentrates |
|
|
23.23. |
Granulated
slag (slag sand from the manufacture of iron and steel |
|
|
24.24. |
Benzole |
|
|
25.25. |
Touole |
|
|
26.26. |
Xylole |
|
|
27.27. |
Naphathalene |
|
|
28.28. |
Phenols |
|
|
29.29. |
Creosote
oils |
|
|
30.30. |
Normal paraffin |
|
|
31.31. |
Biutadine |
|
|
32.32. |
Bitumen |
|
|
33.33. |
Fluorine, Chlorine, Bromine and Iodine |
|
|
34.34. |
Sulphur, sublimed, or precipitated, colloidal sulphur |
|
|
35.35. |
Carbon (Carbon blacks and other forms of
carbon not elsewhere specified or included |
|
|
36.36. |
Alkali or alkaline earth metals; rare earth
metals, scandium and yttrium, whether or not intermixed or inter alloyed;
mercury |
|
|
37.37. |
Hydrogen chloride (Hydrochloric acid chlorosulphuric acid) |
|
|
38.38. |
Sulphuric acid and anhydrides thereof, Olcum |
|
|
39.39. |
Nitric acid, sulphonitric acids |
|
|
40.40. |
Diphosphorus pentaoxide; phosphoric acid and polyphosporic acids; |
|
|
41.41. |
Oxides of boron; boric acids, |
|
|
42.42. |
Halides and halide oxides of non‑metals |
|
|
43.43. |
Sulphides of non‑metals; commercial phosphorus disulphide |
|
|
44.44. |
Ammonia, anhydrous or inaqueous solution |
|
|
45.45. |
Sodium hydroxide (caustic soda); potassium
hydroxides, (caustic potash), peroxides of sodium or potassium. |
|
|
46.46. |
Hydroxides and peroxides of magnesium; oxides, hydroxides and
peroxides of strontium or barium |
|
|
47.47. |
Aluminium hydroxides |
|
|
48.48. |
Chromium oxides and hydroxides |
|
|
49.49. |
Manganese oxides |
|
|
50.50. |
Iron oxides and hydroxides |
|
|
51.51. |
Cobalt oxides and hydroxides; commercial cobalt oxides |
|
|
52.52. |
Titanium oxide |
|
|
53.53. |
Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases, other metal oxides, hydroxides and
peroxides |
|
|
53.53. |
Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases, other metal oxides, hydroxides and
peroxides |
|
|
53.53. |
Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases, other metal oxides, hydroxides and
peroxides |
|
|
54.54. |
Fluorides, fluorosilicates, fluoroaluminates
and other complex fluorine salts |
|
|
55.55. |
Chlorides, chloride oxides and chloride
hydroxides, bromides and bromide oxides, iodides and iodide oxides |
|
|
56.56. |
Chlorates and Perchlorates; Bromates and Perbromates;
iodates and periodates |
|
|
57.57. |
Sulphides, Polysulphides |
|
|
58.58. |
Dithioites and sulphoxylates |
|
|
59.59. |
Sulphides; thiosulphates |
|
|
60.60. |
Copper sulphate |
|
|
61.61. |
Nitrites, nitrates |
|
|
62.62. |
Phosphinates (hypophosphites), phosphonates
(Phosphites), phospates and polyphosphates |
|
|
63.63. |
Carbonates; peroxocarbonates (Percarbonates),
commercial ammonium carbonates containing ammonium carbonate |
|
|
64.64. |
Cyanides, cyanide oxides and complex cyanides |
|
|
65.65. |
Fulminates, cyanates and thiorcynates |
|
|
66.66. |
Borates; peroxoborates (perborates) |
|
|
67.67. |
Sodium dichromate |
|
|
68.68. |
Potassium dichromate |
|
|
69.69. |
Radioactive chemical elements and radioactive
isotopes (including the fissile chemical elements and isotopes) and other
compounds, mixtures and residues containing these products |
|
|
70.70. |
Isotopes other than those of SI. No. 70
compounds, inorganic or organic of such isotopes, whether or not chemically
defined |
|
|
71.71. |
Compounds, inorganic or organic, of rate
earth metals of yttrium. or scandium or of mixtures of these metals |
|
|
72.72. |
Phospides, whether or not chemically defined,
excluding Ferro phosphorus |
|
|
73.73. |
Calcium carbide |
|
|
74.74. |
Ethylene, Propylene |
|
|
75.75. |
Cyclic Hydrocarbons |
|
|
76.76. |
Halogenerated derivatives of Hydrocarbons |
|
|
77.77. |
Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons, whether or not Halogemated |
|
|
78.78. |
Methanol |
|
|
79.79. |
Di Ethylene Glycol, Mono Ethylene Glycol, Tri‑Ethylene
Glycol, Ethylene Glycol, heavy Ethylene Glycol |
|
|
80.80. |
Cyclic alcohols and their halogenanated,
sulphonated, nitrated or nitrosated derivatives |
|
|
81.81. |
Halognenated, Sulphonated, nitrated or
nitrosated derivatives of phenols or phenol –alcohols |
|
|
82.82. |
Ethers, ether‑alcohals peroxides, ether
peroxides, ketone peroxides (whether or not chemically defined) and their
halogenated, Sulphonated, nitrated or nitrosated derivatives |
|
|
83.83. |
Epoxides, Epoxyalcohols, Epoxyphenols and
epoxythers, with a threemembers ring and their halogenated, Sulphonated,
nitrated or nitorsated derivates |
|
|
84.84. |
Ethylene oxide |
|
|
85.85. |
Acetals and hemiacetals, whether or not with
other oxygen function and their halogenated, Sulphonated, nitrated or
nitorsated derivatives |
|
|
86.86. |
Aldehydes, whether or not with other oxygen
function, cyclic polymers of aldehydes; paraformaldehyde |
|
|
86.86. |
Aldehydes, whether or not with other oxygen
function, cyclic polymers of aldehydes; paraformaldehyde |
|
|
87.87. |
Halogenated, Sulphonated, nitrated or
nitorsated derivatives of products of SI.No. 86 |
|
|
88.88. |
Saturated acyclic monocarboxylic acids and
their anhydrides, halides, peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives |
|
|
89.89. |
Unsaturated acrylic monocarboxylic acids,
cyclic monocarboxylic acids their anhydrides, halides, eroxyacids; their
halogenated, Sulphonated, nitrated or nitrosated derivatives |
|
|
90.90. |
Polycarboxylic acids, their anhydrides
halides, peroxides and preoxyacids their halogenated, sulphonated, nitradet
or nitrosated derivatives |
|
|
91.91. |
Carboxylic acids with additional oxygen
functions and their anhydrides, halides, peroxides and peroxyacids, their
halogenated, Sulphonated, nitraled or nitrosated derivatives |
|
|
92.92. |
Phosphoric esters and their salts, including
lactophospates; their halogenated, Sulphonated, nitrated or nitrosated
derivatives |
|
|
93.93. |
Esters of other Inorganic acids (excluding
esters of hydrogen halides) and their salts, their halogenated, Suphonated,
nitrated or nitrosated. derivatives |
|
|
94.94. |
Amine‑function compounds |
|
|
95.95. |
Oxygen ‑ function amino‑
compounds |
|
|
96.96. |
Quaternary ammonium salts and hydroxides,
lecithins and other phosphominolipids |
|
|
97.97. |
Carboxyan‑tide ‑ function
compounds, an‑dde ‑ function compounds of carbonic acid |
|
|
98.98. |
Carboxyamide ‑ Function compounds
(Including saccharin and its salts) and imine function compounds |
|
|
99.99. |
Nitrile ‑ function compounds |
|
|
100.100. |
Diazo ‑ Azo ‑ or ‑ azoxy –
compounds |
|
|
101.101. |
Organic derivatives of hydrazine or of
hydrodynamic |
|
|
103.103. |
Ethylene Diamine Tetra Acetic Acid, Nitrillo
Triacetic Acid and their Derivatives |
|
|
104.104. |
Hyterocyclic compounds with oxygen heteroatom
(s) only |
|
|
105.105. |
Heterocyclic compounds with nitorgen
heteroatom (s) only |
|
|
106.106. |
Nucleic acids and their salts; other
heterocyclic compounds |
|
|
107.107. |
Sulphonamides |
|
|
108.108. |
Gycolsides, natural or reproduced by
synthesis and their salts, ethers esters and other derivatives |
|
|
109.109. |
Vegetable alkaloids, natural or reproduced by
syntheses, and their salts, ethers, esters and other derivatives |
|
|
110.110. |
Ethylene Diamine Tetra Acetic Acid Nitrillo
Triacetric Acid and their derivatives |
|
|
111.111. |
Tanning extracts of vegetable origin, tannin
and their salts, ethers, esters and other derivatives |
|
|
112.112. |
Synthetic organic tanning substances,
Inorganic tanning substances; tanning preparations, whether or not containing
natural tanning substances; enzymatic preparations for pre‑tanning. |
|
|
113.113. |
Colouring matter of vegetables or animal
origin (including dyeingextracts but excluding animal black) whether or not
chemically defined; preparations hased on colouring mater of vegetable of
animal origin |
|
|
114.114. |
Synthetic organic colouring matter, whether
or not chemically defined, preparations based on synthetic organic colouring
matter; synthetic organic products of a kind used as fluorescent brightening
agents or as luminophores, whether or not chemically defined. |
|
|
115.115. |
Colour lakes, preparations based on colour
lakes |
|
|
116.116. |
Glass frit and other glass, in the form of
powder, granules or flakes |
|
|
117.117. |
Propelled driers |
|
|
118.118. |
Printing Ink whether or not concentrated or
solid |
|
|
119.119. |
Casein, cascinnats and other casein
derivatives, casein glues |
|
|
120.120. |
Enzymes; prepared Enzymes not elsewhere
specified or included |
|
|
121.121. |
Artificial graphite, colloidal or semi
colloidal graphite, preparations based on graphite or other carbon in the
form of pastes, blocks, pastes or other semi‑manufacturers |
|
|
122.122. |
Activated carbon, activated natural mineral
products, animal black, including spent animal black |
|
|
123.123. |
Residual dyes from the manufacture of wood
pulp, whether or not concentrated desugared or chemically treated, including
lignin sulphonates, but excluding tail oil |
|
|
124.124. |
Rosing and resin acids, and derivatives
thereof, rosin spirit and rosin oils, run gums |
|
|
125.125. |
Wood tar, Wood tar oils, wood crcosotc, wood
naphtha, vegetable pitch, brewers pitch and similar preparations based on
rosin, resin acids or on vegetable pitch |
|
|
126.126. |
Finishing agents, dye carriers to accelerate
the dyeing or fixing of duestuffs and other products and preparations (for
example, dressings and mordants) of a kind used in textile, paper, leather or
like industries, not elsewhere specified or included |
|
|
127.127. |
Prepared rubber accelerators, compounded
plasticisers for rubber or plastics, not elsewhere specified or included,
anti‑oxidising preparations and other compound stabilisers for rubbers
and plastics |
|
|
128.128. |
Reducers and blanked wash/roller wash used in
the printing industry |
|
|
129.129. |
Reaction initiators, reaction accelerators
and catalytic preparations, not elsewhere specified or included |
|
|
130.130. |
Mixed alkylbenzenes and mixed
alkyllnaphthalenes, other than those of Sl. No. 76 |
|
|
131.131. |
Chemical elements doped for use in
electronics, in the from of discs, 'wafers or similar forms; chemical
compounds doped for use in electronics |
|
|
132.132. |
Industrial mono carboxylic fatty acids, acid
oils from refining, industrial fatty alcohols |
|
|
133.133. |
Retraders used in the printing industry |
|
|
134.134. |
LLDPE/LDPE |
|
|
135.135. |
HDPE |
|
|
136.136. |
Polymers of propylene or of other olefins, in
primary forms |
|
|
137.137. |
PVC |
|
|
138.138. |
A cyclic polymers in primary forms |
|
|
139.139. |
Polyacetals, other polyethers and
epoxide resins, in primary forms, polycarbonates, alkyd resins,
polyallylesters and other polyesters, in prmiary forms |
|
|
140.140. |
Polyethylene terephthalate chips |
|
|
141.141. |
Polyamides in primary forms |
|
|
142.142. |
Aminim‑resins polyphenylene oxide,
phenolic resins and polyurethanes in primary forms |
|
|
143.143. |
Silicones in primary forms |
|
|
144.144. |
Petroleum resins coumarone‑indene
resin, polyterpenes, polysuophides polysulphones, not elsewhere specified or
included in primary forms |
|
|
145.145. |
Cellulose and its chemical derivatives, and
cellulose others, not elsewhere specified or included in primary forms |
|
|
146.146. |
Natural polymers (for example, alginic acid)
and modified natural polymers (for example, hardened proteins, chemical
derivatives of natural rubber) not elsewhere specified or included in primary
forms |
|
|
147.147. |
Ion‑exchangers based on polymers of
SI.No.137 to 159 in primary forms |
|
|
148.148. |
Self adhesive plates, sheets, film foil,
tape, strip of plastic whether or not rolls |
|
|
149.149. |
Flexible plain films |
|
|
150.150. |
Articles for the packing of goods, of
plastics, namely boxes, cases crates, containers, carboys, bottles jerry cans
and their stoppers, lids, caps of plastics (but not including insulated ware) |
|
|
151.151. |
Natural Rubber,
balata, Gutta percha, Guayule, ehicle and similar natural gums, in primary
forms or in plates, sheets or strips |
|
|
152.152. |
Synthetic rubber and factices derived from
oils in primary forms or in plates, sheets or strips, mixtures of any product
of S1. No. 151 with any product of this heading in primary forms or in
plates, sheets or strip |
|
|
153.153. |
Reclaimed rubber in primary forms or in
plates, sheets or strip |
|
|
154.154. |
Compounded rubber, unvulcanised, in primary
forms or in plates, sheets or strips, other than the forms and articles of
unvulcanised rubber |
|
|
155.155. |
Mechanical wood pulp, chemical wood pulp,
semi‑chemical wood pulp and pulps of other fibrous cellulosic materials |
|
|
156.156. |
Cartons (including flattened or folded
cartons) boxes (including flattened folded boxes) cases, bags and other
packing containers of paper, paperboard, whether in assembled or unassembled
condition. |
|
|
57.157. |
Paper printed lables and paperboard printed
labels |
|
|
158.158. |
Paper self adhesive tape & printed
wrapper used for packing |
|
|
159.159. |
Partially Oriented Yarn, Polester Texturised
Yarn & waste thereof |
|
|
160.160. |
Polyester Staple Fibre & Polyester Staple
Fiber Fill. |
|
|
161.161. |
Polyester Staple Fibre Waste. |
|
|
162.162. |
Sacks & Bags of a kind used for the
packing of goods, of jute or other textile based fibres |
|
|
163.163. |
Carboys, bottles, jars, phials of glass, of a
kind used for the packing of goods; stoppers, lids & other closures of
glass. |
|
|
164.164. |
Stoppers, caps & lids (including crown
corks, screw caps & pouring stoppers) capsules for bottles, threaded
bungs, bung covers, seals & other packing accessories of base metal. |
(Refer sub‑clause (a) of clause (2) of sub‑section
(2) of section 4 of Uttaranchal Value Added Sales Tax Act, 2004)
TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE
GOODS
SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE
AT THE RATE OF TWENTY PERCENT
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
Liquor |
[Refer sub‑clause (b) of clause (2) of sub‑section
(2) of section 4 of Uttaranchal
Value Added Sales Tax Act, 2004]
TAX SHALL BE PAYABLE ON THE SALE OR PURCHASE OF THE
GOODS
SPECIFIED IN THIS SCHEDULE AT EVERY POINT OF SALE AT
THE RATE
OF TWENTY PERCENT AT THE POINT OF SALE BY THE
MANUFACTURER
OR IMPORTER IN UTTARANCHAL PROVIDED THAT IF THE SALE
IS BY ANY
OF THE UNDERTAKINGS REGISTERED AS DEALERS UNDER THE
NAME AND
STYLE OF M/S. INDIAN OIL CORPORATION LTD., M/S. BHARAT
PETROLEUM
CORPORATION LTD., M/S HINDUSTAN PETROLEUM CORPORATION
LTD.
AND M/S INDO‑BURMA CORPORATION LTD., THE TAX
SHALL BE LEVIED AT
THE POINT OF SALE BY SUCH DEALER TO A PERSON OTHER
THAN ANY OF
THE AFORESAID DEALER
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
Aviation Turbine Fuel |
|
2. |
Diesel |
|
3. |
Natural Gas |
|
4. |
Petrol |
[Refer explanation (2) of sub‑section (11) of
section 3 of Uttaranchal Value
Added Sales Tax Act, 2004]
SALE OF ANY GOODS TO PERSONS/CLASS OF PERSONS
SPECIFIED IN
COLUMN (2) OF TMS SCHEDULE SHALL BE EXEMPT FROM THE
TAX,
SUBJECT TO THE CONDITIONS, IF ANY, SPECIFIED
IN COLUMN (3) THEREOF
|
Sr. No. |
Description
of Goods |
Conditions,
if any |
|
(1) |
(2) |
(3) |
|
1. |
Ambassadors, High commissioners and diplomats
of foreign States in India |
|
|
2. |
United Nations Organizations and its
specialized Agencies in Uttaranchal |
|
|
3. |
United Nations International Children's
Emergency Fund |
|
|
4. |
American Community Emergency Fund for Child
Famine Relief |
|
|
5. |
CARE (Co-operative for American Relief
Everywhere) |
|
|
6. |
OXAM |
|
|
7. |
a. The Government of
Bhutan or |
|
|
|
b. His Majesty the King
of Bhutan |
|
|
|
Or |
|
|
|
c. Family
of Indian Military Training team, Bhutan
or Dantak Project, Bhutan or, |
|
|
|
d. Representative
of India in Bhutan or the Boarder
Roads Organizations, or |
|
|
|
e. Any
dealer or private individual resident in
Bhutan for their use or re-sale in Bhutan |
|
|
|
On the conditions that the dealer furnishes
to the assessing authority a certificate, duly signed and certified under the
official seal by the authorities mentioned below, to the effect that the
goods are for export to and use in Bhutan and have actually entered into the
Territories of Bhutan-A member of the Bhutan Royal Family (i.i.) in the case of sales made to the
Government of Bhutan or His Majesty the King of Bhutan or to a Member of
Bhutan Royal Family, by a Commissioner, Deputy Commissioner or Sub Divisional
Officer of the Government of Bhutan or by the Director, State Trading
Corporation of Bhutan, or by the Chief Engineer, Public Works Department,
Government of Bhutan, or by the Finance Minister, Government of Bhutan; (ii.ii.)In
the case of sales made to Dantak Project, by the Chief Engineer Dantak or any
officer specifically nominated by him, for this purpose; (iii.iii.)
In case of sales made to Indian Military Training Team, the Commandant IMTRAT
or any officer specifically nominated by him for this purpose, and In respect of any other sales, the Finance
Minister, Government of Bhutan or by the sub‑divisional officer
Government of Bhutan, Phunsholing, or by an officer of the office of the
Representative of India in Bhutan nominated by the said Representative |
|
[Refer clause (1) of clause (6) of sub‑section
(2) of section 4 of Uttaranchal
Value Added Sales Tax Act, 2004]
NO TAX UNDER THIS ACT SHALL BE PAYABLE ON THE SALES OF
THE
GOODS SPECIFIED IN THIS SCHEDULE
|
Sr. No. |
Description
of Goods |
|
(1) |
(2) |
|
1. |
NIL |