THE
WEST BENGAL VALUE ADDED TAX ACT,2003
An
Act to levy tax on sale of goods in West Bengal on the basis of value added to
such goods at each stage of sale of such goods and on purchases of certain
goods in West Bengal in specified circumstances and to provide for matters
connected therewith or incidental thereto.
Whereas
it is expedient to provide for the levy of tax on sale of goods in West Bengal
on the basis of value added to such goods at each stage of sale of such goods
and on purchases of certain goods in West Bengal in specified circumstances and
to provide for matters connected therewith or incidental thereto;
It is
hereby enacted in the Fifty‑fourth Year of the Republic of India, by the
Legislature of West Bengal, as follows:
1. Short
title, extent and commencement
(1) This Act may be called the West Bengal
Value Added Tax Act, 2003.
(2) It extends to the whole of West Bengal.
(3) This
section shall come into force at once; and the remaining provisions of this Act
shall come into force on such date or dates as the State Government may, by
notification, appoint, and different dates may be appointed for different
provisions of this Act.
In this Act, unless the context otherwise requires,
(1) "Additional
Commissioner" means an Additional Commissioner of Sales Tax appointed
under sub‑section (1) of section 5;
(2) "Appellate and Revisional Board" means the West Bengal Commercial
Taxes Appellate and Revisional Board constituted
under section 7
(3) "appointed
day", in relation to any provision of this Act, means the date on which
such provision comes into force;
(3A)
"appropriate Government Treasury" means
(a) in the case of a dealer in Kolkata,
(i) the
Kolkata Branch of the Reserve Bank of India for
payments under the Act exceeding five hundred rupees, and
(ii) such head office, main
office, branch or branches of any bank in Kolkata as
may be authorised in this behalf by the State
Government for the purpose of accepting deposits for payments under the Act,
and
(b) in other cases, the
treasury or sub‑treasury of the sub‑division where the dealer's
place of business is situated or, in the event of a dealer having more than one
place of business, where the chief branch or head office of the business is
situated
(4) "Bureau" means the Bureau of
Investigation constituted under section 8;
(5) "Business" includes
(a) any trade, commerce,
manufacture, execution of works contract or any adventure or concern in the
nature of trade, commerce, manufacture or execution of works contract, whether
or not such trade, commerce, manufacture, execution of works contract,
adventure or concern is carried on with the motive to make profit and whether
or not any profit accrues from such trade, commerce, manufacture, execution of
works contract, adventure or concern; and
(b) any transaction in
connection with, or ancillary or incidental to, such trade, commerce,
manufacture, execution of works contract, adventure or concern;
(6) "Capital
goods" means such goods meant for use in the manufacture or for execution
of works contract, and such other goods required by a reseller to keep the
goods in saleable condition or to effect the sale properly, as may be notified
by the State Government in the Official Gazette
(7) "casual
dealer" means a person, other than a dealer who, whether as principal,
agent or in any other capacity, has occasional transaction involving buying,
selling, supplying or distributing goods in West Bengal, whether for cash or
for deferred payment, or for commission, remuneration or other valuable
consideration and includes, whether he has fixed place of business in West
Bengal or not,
(a) a
transporter, carrier or transporting agent, as defined in clause (52) who,
while carrying any goods in his goods vehicle as defined in clause (16), fails
to disclose the name and address of the consignor or consignee in West Bengal
or fails to furnish a copy of the invoice, challan,
transport receipt or consignment note or document of like nature in respect of
such goods, or
(b) an
owner or lessee or occupier of a warehouse who fails to disclose the name and
address of the owner of any goods stored at his warehouse or fails to satisfy
the Commissioner that such goods are for his personal use or consumption,
and
such transporter, carrier or transporting agent, or owner or lessee or occupier
of a warehouse, shall be deemed to have purchased such goods on his own
account.
(8) "Commissioner"
means the Commissioner of Sales Tax appointed under sub‑section (1) of section
3;
(9) "company"
means a company as defined in section 3 of the Companies Act, 1956, and
includes a body corporate or corporation within the meaning of clause (7) of
section 2, or a foreign company referred to in section 591, of that Act;
(10) "contractual
transfer price" in relation to any period, means the aggregate of the
amount received or receivable by a dealer in respect of transfer of property in
goods (whether as goods or in some other form) in execution of any works
contract, as defined in clause (57), whether executed fully or partly during
such period.
Explanation
: For the purpose of this clause, the expression "partly during such
period" means the year or part of the year for which assessment is made
whether or not any tax invoice, invoice or bill has been raised in respect of
such contract
(11) "dealer" means
any person who carries on the business of selling or purchasing goods in West
Bengal or any person making sales under section 14, and includes
(a) an occupier of a jute‑mill or shipper
of jute,
(b) Government, a local
authority, a statutory body, a trust or other body corporate which, or a
liquidator or receiver appointed by a court in respect of a person, being a
dealer as defined in this clause, who, whether or not in the course of
business, sells, supplies or distributes directly or otherwise goods for cash
or for deferred payment or for commission, remuneration or other valuable
consideration,
(ba) a person who has set up a business of selling or purchasing
goods in West Bengal,
(c) a society including a co‑operative
society, club or any association which sells goods to its members or others for
cash, or for deferred payment, or for commission, remuneration, or for other
valuable consideration,
(d) a factor, a broker, a
commission agent, a del credere agent, an auctioneer,
an agent for handling or transporting of goods or handling of document of title
to goods, 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 selling goods and who has, in the customary course of business,
authority to sell goods belonging to principals;
(12) "digital
signature" means authentication of any electronic record by a person by
means of an electronic method or procedure in accordance with the provisions of
section 3 of the Information Technology Act, 2000 (21 of 2000);
(13) "director", in
relation to a company, includes any person occupying the position of director,
by whatever name called;
(14) "electronic
record" means data, record or data generated, image or sound stored,
received or sent in an electronic form as defined in clause (r) of sub‑section
(1) of section 2 of the Information Technology Act, 2000, and includes micro
film or computer generated micro fiche;
(15)
"goods" includes all kinds of movable property other than
(a) newspaper,
actionable claims, stocks, shares or securities,
(b) country liquor,
(c) foreign liquor, whether
made in India or not, including brandy, whisky, vodka, gin, rum, liqueur,
cordials, bitters and wines or a mixture thereof, beer, ale, porter, cider, perry, and other similar potable fermented liquors,
(d) lottery tickets, and
(e) motor spirit of any kind;
(16) "goods vehicle"
means any motor vehicle as defined in clause (28) of section 2 of the Motor
Vehicles Act, 1988 (59 of 1988), constructed or adapted for use for
transportation of goods or any motor vehicle not so constructed or adapted when
used for the transportation of goods, and includes a trailer attached to such
vehicle and any means of transportation including an animal to carry goods from
one point to another point;
(17) "Government"
means the Central Government, the Government of any State or the Government of
any Union Territory;
(17A) "import" means
bringing goods in West Bengal from any place outside West Bengal or from any
other country;
(18) "input tax", in
relation to a tax period on or after coming into force of this Act, means the
amount of tax,
(a) paid or payable under
the Act, other than section 11, by a registered dealer, other than those
enjoying composition under sub‑section (3) of section 16 or sub‑section
(4) of section 18, to a registered dealer, or a dealer who has made an
application under sub‑section (1) of section 24 within thirty days from
the date of incurring liability to pay tax under the Act, at the time of
purchasing taxable goods, other than such taxable goods as may be prescribed,
during that period,
(b) payable
under section 11 by a registered dealer on his turnover of purchases, referred
to in sub‑clause (a) of clause (54) of section 2, of raw jute during that
period, and
(c) payable under section 12
by a registered dealer, other than those enjoying composition under sub‑section
(3) of section 16 or sub‑section (4) of section 18, on his turnover of
purchases referred to in sub‑clause (c) of clause (54) of section 2,
where such purchases made during that period, other than purchases of such
taxable goods as may be prescribed;
(19) "input tax
credit" or "input tax rebate", in relation to any period, means
the setting off of the amount of input tax, or part thereof, by a registered
dealer against the amount of his output tax;
(20) "interest due"
means the amount of interest which remains unpaid after the expiry of the date specified
in the notice of demand issued in this behalf under this Act or the rules made thereunder;
(20A) "interest payable" means the amount
of interest payable under section 33 or section 34 or section 34A;
(20B) "jute"
means the plant known botanically as belonging to the genus corchorous,
and includes all the species of that genus, whether known commonly as pat, kosta, nalia, or by any other
name, and also means the plant known botanically as hibiscus cannabinus or commonly known as mesta;
(21) "jute‑mill"
means a factory as defined in, or declared to be a factory under the Factories
Act, 1948 (63 of 1948), which is engaged wholly or in part in the manufacture
of jute products;
(22) "manufacture",
with all its grammatical variations and cognate expressions, means
producing, making, extracting or processing any goods and includes printing,
rearing of seedlings or plants, and raising of man‑made forest or other
natural resources like minerals, coal etc. for sale
(22A) "maximum retail
price", in respect of goods taxable under the Act, means maximum price
printed on the package of any goods at which such goods may be sold to the
ultimate consumer, whether such price is inclusive of tax or not;
(22B) "motor spirit"
means any liquid or admixture of liquids which is ordinarily used directly or
indirectly as fuel for a motor vehicle or stationary internal combustion
engine.
Explanation
: For the purpose of this clause, the expression "motor vehicle"
shall include any means of carriage, conveyance or transport by land, air or
water
(23) "net tax", in relation to any
period, means
(a) in case of a registered
dealer, other than those referred to in sub‑clause (c) and sub‑clause
(d), the amount of output tax in excess of the net tax credit, as referred to
in sub‑section (17) of section 22, claimed by such registered dealer in
accordance with the provisions of this Act and the rules made thereunder,
(b) in case of any dealer
other than a registered dealer, the amount of output tax,
(c) in case of a registered
dealer who has been allowed to pay tax at a compounded rate under sub‑section
(3) of section 16 or sub‑section (4) of section 18, the amount of output
tax,
(d) in
case of a registered dealer, other than those referred to in sub‑clause
(a) and sub‑clause (c), enjoying deferment of payment of tax, or tax
holiday, or remission of tax under clause (a), clause (b), or clause (c)
respectively of section 118, the amount of output tax
(24) "notification" means a
notification published in the Official Gazette;
(25) "occupier
of a jute‑mill" means the person who has ultimate control over the
affairs of the jute‑mill;
(26) "output tax",
in relation to any period, means the aggregate amount of tax payable by a
dealer liable to pay tax under section 10, section 11, section 12, section 14,
sub‑section (3) of section 24, and section 27C, and includes tax payable
at the compounded rate under sub‑section (3) of section 16 or sub‑section
(4) of section 18, in respect of any sale, or purchase, of goods, or execution
of works contract, made by him in West Bengal
(27) "partnership",
"partner" and "firm" shall have the meanings respectively
assigned to them in the Indian Partnership Act, 1932 (9 of 1932);
(28) "penalty due"
means the penalty found to be unpaid after the expiry of the date specified in
the notice of demand issued in this behalf under this Act or rules made thereunder;
(29) "place of
business" means any place where a dealer has set up a business of selling
or purchasing goods or a place from where a dealer sells any goods or where he
keeps accounts, registers or documents, including those in the form of
electronic records relating to sales or purchases of goods or execution of
works contract and digital signature certificate granted under sub‑section
(4) of section 35 of the Information Technology Act, 2000, relating to his
business and includes any place where the dealer processes, produces or
manufactures goods or executes works contract and any warehouse of such dealer
(30) "prescribed" means prescribed by
rules made under this Act;
(31) "principal
officer", in relation to a company, means the director or managing
director of such company, or the secretary authorised
to act as principal officer by the Board of Directors of such company
(31A) "principal place of
business", means any place of business where a dealer keeps all accounts,
registers, documents, including those in the form of electronic records, and
digital signature certificate granted under sub‑section (4) of section 35
of the Information Technology Act, 2000, relating to his business and, includes
the chief branch or head office within West Bengal;)
(32) x x x
(33) x x x
(34) "purchase"
means any transfer of property in goods to the person making the purchase for
cash or deferred payment or other valuable consideration, but does not include
a transfer by way of mortgage, hypothecation, charge or pledge;
(35) "purchase
price" means the amount of valuable consideration paid or payable by a
person for the purchase of any goods, less any sum allowed as cash discount,
commission or commercial rebates granted at the time of delivery, or before
delivery, of such goods but including cost of freight or delivery or
distribution or installation or insurance, or any sum charged for anything done
by the seller in respect of the goods at the time of delivery of such goods or
before delivery thereof, other than interest if separately charged
(36) "raw jute"
means the fibre of jute which has not been subjected
to any process of spinning or weaving and includes jute cuttings, whether loose
or packed in drums or bales;
(36A) "resale" means
sale of any goods purchased within West Bengal in the same form in which such
goods are purchased or without using such goods in such manner which amounts to
or results in manufacture;
(36B) "return
period" means a period, as may be prescribed, for which a return is due
under the Act;
(36C) "reverse
credit" means reversal or returning by a dealer, by way of deduction from
the amount of input tax credit or input tax rebate for a period, the amount of
input tax credit or input tax rebate availed by him during any period which he
was not entitled to or became disentitled subsequent to the enjoyment of such
input tax credit or input tax rebate
(37) "rules" means the rules made
under this Act.
(38) "registered" means registered
under section 24;
(39) "sale" means
any transfer of property in goods for cash, deferred payment or other valuable
consideration, and includes
(a) any
transfer, otherwise than in pursuance of a contract, of property in any goods
for cash, deferred payment or other valuable consideration,
(b) any delivery of goods on hire‑purchase
or any system of payment of instalments,
(c) any
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,
(d) 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
any drink (whether or not intoxicating), where such supply or service is for
cash, deferred payment or other valuable consideration,
(e) any
supply of goods by any unincorporated association or body of persons to a
member thereof for cash, deferred payment or other valuable consideration,
and
such transfer, delivery, or supply of any goods shall be deemed to be a sale of
those goods by the person or unincorporated association or body of persons
making the transfer, delivery or supply and a purchase of those goods by the
person to whom such transfer, delivery, or supply is made, but does not include
a mortgage, hypothecation, charge or pledge.
Explanation
I: A sale shall be deemed to take place in West Bengal if the goods are within
West Bengal,-
(a) in the
case of specific or ascertained goods, at the time the contract of sale is
made, and
(b) in the
case of unascertained or future goods, at the time of their appropriation to
the contract of sale by the seller, whether the assent of the buyer to such
appropriation is prior or subsequent to the appropriation:
PROVIDED
that where there is a single contract of sale in respect of goods situated in
West Bengal as well as in places outside West Bengal, provisions of this
Explanation shall apply as if there were a separate contract of sale in respect
of the goods situated in West Bengal.
Explanation
II: The transfer of property involved in the supply or distribution of goods by
a society (including a Co‑operative Society), club, firm or any
association to its members for cash, or for deferred payment or other valuable
consideration, whether or not in the course of business, shall be deemed to be
a sale for the purpose of this Act;
(40) "sale
in West Bengal", when used with respect to a sale made by a dealer,
includes a sale in the course of inter‑State trade or commerce;
(41) "sale price"
means the amount payable to a dealer or casual dealer as valuable consideration
for the sale, other than the sale referred to in section 14, of any goods and
includes-
(a) any
sum charged for anything done by the dealer or casual dealer in respect of such
goods at the time of delivery, or before delivery, of such goods,
(b) any sum charged for
freight, delivery, distribution, installation or insurance, by such dealer at
the time of delivery, or before delivery, of such goods,
(c) any tax, duty or charges
levied or leviable (other than the tax charged
separately under this Act subject to the provision as mentioned in the
Explanation and cess levied under the West Bengal
Transport Infra structure Development Fund Act, 2002, in respect of such goods,
but
does not include any sum allowed as cash discount, commission or other commercial
rebate on the value of such goods at the time of delivery, or before delivery
of such goods and interest if separately charged.
Explanation:
For the purpose of this clause, the expression "Sale price" of a
dealer, enjoying payment of tax at a compounded rate under sub‑section
(3) of section 16 or sub‑section (4) of section 18, or selling to any
person other than a dealer of goods upon which maximum retail price as referred
to in clause (22A) is applicable and where such maximum retail price is inclusive
of sales tax, shall include any tax payable under this Act, including the tax
referred to in section 10, or section 12J
(42) "shipper
of jute" means any person who purchases raw jute and supplies it himself
or by an agent to any person including himself outside West Bengal;
(43) "Special
Commissioner" means a Special Commissioner appointed under sub‑section
(1) of section 4;
(44) "State Government" means the
Government of West Bengal;
(45) "tax" means the
tax due as defined in clause (46) or tax payable as defined in clause (49)
under this Act
(46) "tax
due" means the amount of tax which remains unpaid after the expiry of the
date specified in the notice of demand issued in this behalf under this Act or
the rules made thereunder;
(47) "taxable goods" means goods
other than those specified in Schedule A;
(48) "tax invoice"
means an invoice containing such particulars as may be prescribed;
Explanation:
For the purposes of this Act, the
expression "transporting agent" shall also include a clearing,
forwarding, shipping and handling agent;
(49) "tax payable" means the tax
payable under this Act on sales or purchases effected or for execution of works
contract by a dealer or casual dealer but does not include tax due as defined
in clause (46);
(50) "tax period"
means such period, as may be prescribed, for which tax is payable under the Act
(51) "Tax
Recovery Officer" means a Tax Recovery Officer appointed by the State
Government under sub‑section (4) of section 55;
(52) "transporter,
carrier or transporting agent" means a person who carries on the business
of transporting goods on account of any other person into, or outside, or
within, West Bengal.
Explanation:
For the purposes of this Act, the expression "transporting agent"
shall also include a clearing, forwarding, shipping and handling agent
(53) "Tribunal"
means the West Bengal Taxation Tribunal established under section 3 of the West
Bengal Taxation Tribunal Act, 1987 (West Bengal Act 8 of 1987);
(54)
"turnover of purchases", in relation to any period, means
(a) in case of an occupier
of a jute‑mill liable to pay tax under section 11, the aggregate of the
purchase prices or parts of purchase prices payable by such occupier for the
quantities of raw jute purchased by him during such period after deducting the
amounts, if any, refunded to him by the seller during such period in respect of
any quantity of raw jute returned to the seller within ninety days from the
date of its purchase and such other amounts as may be prescribed,
(b) in
case of a shipper of jute liable to pay tax under section 11, the aggregate of
the purchase prices or parts of purchase prices payable by such shipper of jute
in respect of the quantities of raw jute purchased by him in West Bengal and despatched by him during such period to any place outside
West Bengal by any means of transit,
(c) in
case of any dealer liable to pay tax under section 12, the aggregate of the
purchase prices or parts of purchase prices payable by such dealer in respect
of the goods purchased by him during such period for use of such goods in West
Bengal, after deducting the amounts, if any, refunded to the seller during such
period in respect of any such goods purchased but returned to the seller within
six months of such purchase;
(55) "turnover of sales", in relation to
any period, means the aggregate of the sale‑prices or parts of sale‑prices
received or receivable by a dealer in respect of sales as defined in clause
(39) of the Act and in clause (g) of section 2 of the Central Sales Tax Act,
1956, of goods made during such period after deducting there from
(a) the
sale‑prices or the parts of sale‑prices, if any, in respect of sales
of goods during such period, which are shown to the satisfaction of the
Commissioner to have been purchased by the dealer in West Bengal, upon payment
of tax on the maximum retail price of such goods or, where tax on maximum
retail price of such goods were paid in West Bengal in an earlier occasion, and
(b) the
amounts, if any, refunded by the dealer in respect of any such goods returned
or rejected by the purchaser within six months from the date of such sales;
(56) "warehouse" means any enclosure, building
or place where a dealer, casual dealer or any other person keeps stocks of
goods, and includes a vessel, vehicle or godown
(57) "works
contract" means any agreement for carrying out for cash, deferred payment
or other valuable consideration
(a) the
construction, fitting out, improvement or repair of any building, road, bridge
or other immovable property,
(b) the
installation or repair of any machinery affixed to a building or other
immovable property,
(c) the overhaul or repair
of-
(i)
any motor vehicle,
(ii) any sea‑going vessel, river craft
or steamer,
(iii) any other vessel
propelled by internal combustion engine or by any other mechanical means,
(iv) railway engine,
(v) any aircraft, or
(vi) any component or
accessory part of any of the goods mentioned in items (i)
to (v), or
(d) the fitting of,
assembling, altering, ornamenting, finishing, furnishing, improving,
processing, [treating, adapting or printing on] any goods;
(58) "year" means the year commencing on
the first day of April and ending on the last day of March;
(59) "zero rated sale" means a sale of
any goods on which no tax is chargeable but credit for the input tax related to
that sale is admissible.
(1) For
carrying out the purposes of this Act, the State Government may appoint a
person to be the Commissioner of Sales Tax.
(2) The Commissioner
appointed under sub‑section (1) shall exercise such powers as may be
conferred, and perform such duties as may be required, by or under this Act.
(3) The Commissioner may-
(a) withdraw
to himself from a Special Commissioner, or an Additional Commissioner, or any
person appointed under section 6 any case or matter which the Special
Commissioner or the Additional Commissioner or such person is competent to deal
with in exercise or performance of the powers or duties specified under sub‑section
(2) of section 4 or sub‑section (2) of section 5 or sub‑section (2)
of section 6 respectively; or
(b) transfer
any case or matter from a Special Commissioner competent to deal with the same
to another Special Commissioner so competent; or
(c) transfer
any case or matter from an Additional Commissioner competent to deal with the
same to another Additional Commissioner so competent; or
(d) transfer
any case or matter from any person appointed under section 6 competent to deal
with the same to another person appointed under that section so competent.
(4) Subject to such
restrictions and conditions as may be prescribed, the Commissioner may, by an
order in writing, delegate any of his powers under this Act except those under
sub‑section (13) of section 93.
(5) Any
person appointed as the Commissioner under the West Bengal Sales Tax Act, 1994
(West Bengal Act 49 of 1994), and continuing in office as such immediately
before the appointed day, shall, on and from the appointed day, be deem ' ed to
have been appointed under this Act and shall continue in office as such till
such person ceases to be the Commissioner.
(1) The
State Government may appoint one or more persons to be the Special
Commissioners of Sales Tax.
(2) The Special Commissioner
shall have such powers, and shall be entitled to perform such duties, of the
Commissioner as the State Government may, by notification, specify.
(3) Any reference to the
Commissioner in this Act shall, in respect of the powers and duties specified
in the notification under sub‑section (2), be deemed to include a reference
to the Special Commissioner.
(4) Any person appointed as
the Special Commissioner under the West Bengal Sales Tax Act, 1994, and
continuing in office as such immediately before the appointed day, shall, on
and from the appointed day, be deemed to have been appointed under this Act and
shall continue in office as such till such person ceases to be the Special
Commissioner.
(1) The State Government may
appoint one or more persons to be Additional Commissioners of Sales Tax, and
such person or persons shall assist the Commissioner.
(2) An Additional
Commissioner shall have such of the powers, and shall be entitled to perform
such of the duties, of the Commissioner as the State Government may, by
notification, specify.
(3) Any reference to the
Commissioner in this Act shall, in respect of the powers and duties specified
in the notification under sub‑section (2), be deemed to include a
reference to an Additional Commissioner.
(4) Any person appointed as
the Additional Commissioner under the West Bengal Sales Tax Act, 1994 (West
Bengal Act, 49 of 1994), and continuing in office as such immediately before
the appointed day, shall, on and from the appointed day, be deemed to have been
appointed under this Act and shall continue in office as such till such person
ceases to be the Additional Commissioner.
6. Other
persons appointed to assist the Commissioner
(1) The State Government may
appoint such other persons to assist the Commissioner as it thinks fit and may
specify the area or areas over which such persons shall exercise jurisdiction.
(2) The persons appointed
under sub‑section (1) shall exercise such powers as may be conferred or
prescribed by this Act or delegated to them in writing by the Commissioner
under sub‑section (4) of section 3.
(3) Any person appointed to
assist the Commissioner, under the West Bengal Sales Tax Act, 1994 (West Bengal
Act 49 of 1994), and continuing in office as such immediately before the
appointed day, shall, on and from the appointed day, be deemed to have been
appointed under this Act and shall continue in office as such till such person
ceases to be the person appointed to assist the Commissioner.
7. Appellate
and Revisional Board
(1) The State Government may
constitute a West Bengal Sales Tax Appellate and Revisional
Board for discharging the functions as referred to in section 87.
(2) The State Government
shall appoint such number of members of the Appellate and Revisional
Board as the State Government thinks fit and shall appoint one of the members
of the Appellate and Revisional Board to be the
President thereon (hereinafter referred to in this section as the President).
(3) The qualifications,
conditions of service and tenure of the members constituting the Appellate and Revisional Board shall be such as may be prescribed.
(4) No decision or action of
the Appellate and Revisional Board shall be called in
question merely on the ground of any vacancy in the Appellate and Revisional Board.
(5) The functions of the
Appellate and Revisional Board may be discharged by
any of the members sitting either singly, or in Benches of two or more members,
as may be determined by the President.
(6) If the members of a
Bench are divided, the decision shall be the decision of the majority, if there
be a majority, but if the members are equally divided, they shall state the
point or points on which they differ, and the case shall be referred by the
President for hearing on such point or points to one or more of the members of
the Appellate and Revisional Board, and such point or
points shall be decided according to the majority of the members of the
Appellate and Revisional Board, who heard the case
including those who first heard it:
PROVIDED
that if, at any time, the Appellate and Revisional
Board consists of only two members and they are divided, the decision of the
Appellate and Revisional Board shall be that of the
President.
(7) Subject to the
provisions sanction of the State Government, the Appellate and Revisional Board shall, for the purpose of regulating its
procedure (including the place or places at which the Appellate and Revisional Board, the Benches or the members thereof shall
sit) and providing the rules of business, make regulations consistent with the
provisions of this Act and the rules made thereunder:
PROVIDED
that the regulations so made shall be published in the Official Gazette.
(8) The Appellate and Revisional Board shall have the power to award costs in any
matter decided by it for such amount as it may consider reasonably justified in
the facts and circumstances of the case.
(9) The amount of cost
awarded by the Appellate and Revisional Board against
a dealer shall be recoverable from him as if it were the tax due from him under
this Act and in case of default by him, such dues shall be recovered as an
arrear of land revenue:
PROVIDED
that the provisions of section 9 and section 10 of the Bengal Public Demands
Recovery Act, 1913 (West Bengal Act 3 of 1913), shall not apply to a proceeding
for recovery of any cost awarded under this sub‑section.
(10) On the cost being awarded
by the Appellate and Revisional Board against the
State Government, the Commissioner shall arrange for the payment of such cost.
(11) The President or any
member of the West Bengal Commercial Taxes Appellate and Revisional
Board appointed under West Bengal Sales Tax Act, 1994 (West Bengal Act 49 of
1994), and continuing in office as such immediately before the appointed day,
shall, on and from the appointed day, be deemed to have been appointed as the
President or the member of the Appellate and Revisional
Board under this Act and shall continue in office as such till he ceases to be
such President or member.
(1) The State Government may
constitute a Bureau of Investigation for discharging the functions referred to
in sub‑section (3).
(2) The Bureau shall consist
of a Special Commissioner or an Additional Commissioner (hereinafter referred
to as the Special Officer) and such number of other persons appointed under sub‑section
(1) of section 3 to assist the Commissioner as the State Government may deem
fit to appoint.
(3) The Bureau may, on
information or of its own motion or when the State Government or the
Commissioner so directs, carry out investigation or hold inquiry into any case
of alleged or suspected evasion of tax as well as malpractices so connected
therewith and send a report in respect thereof to the Commissioner.
(4) The Bureau may, for the
purpose of carrying out any investigation or inquiry under sub‑section
(3), exercise all the powers under section 66, section 67, section 68, section
69, section 70, section 74, section 76, section 78, section 79, section 80 and
section 81.
(5) The Commissioner may, on
receipt of a report under sub‑section (3), require the Bureau to transfer
to him '[any accounts, register or documents including those in the form of
electronic records] relating to the said report seized by the Bureau and such
accounts, registers or documents shall be retained by the Commissioner for
further period, if necessary, subject to the provisions of section 67.
(6) The Bureau may, with the
prior approval of the Commissioner, require any person appointed under sub‑section
(1) of section 6 to assist the Commissioner to transfer to it any accounts,
register or documents including those in the form of electronic records seized
by him from any dealer or person under section 67 and, on such transfer, such
accounts, registers or documents shall, subject to the provisions of that section,
be retained by the Bureau for carrying out the purposes referred to in sub‑section
(3) and sub‑section (7).
(7) The Bureau may, after a
case has been investigated or inquired into by it, by order assess or re‑assess
net tax or any other tax impose penalty, determine interest, or collect or
enforce payment of tax, penalty or interest in respect of such case under this
Act.
(8) The Special Officer
shall assign such functions of the Bureau to such of the persons referred to in
sub‑section (2) as the Special Officer may think fit.
(9) The Bureau shall have, for carrying out
the purposes of this Act, the same powers as are referred to in section 91.
(10) For the removal of
doubts, it is hereby declared that subject to the other provisions of this Act,
the Special Officer shall be competent to exercise all the powers which are
exercisable under this Act '[by a Special Commissioner or, an Additional
Commissioner, as the case may be] and any person appointed under sub‑section
(1) of section 6 to assist the Commissioner when appointed in the Bureau, shall
be competent to exercise all the powers which are exercisable by such person
under this Act and the rules made thereunder.
(11) Notwithstanding anything
contained in sub‑section (1) of section 6, the Special Officer and the
other persons appointed in the Bureau shall have jurisdiction over the whole of
West Bengal.
(12) The Bureau of
Investigation constituted under the West Bengal Sales Tax Act, 1994 (West
Bengal Act49 of 1994), and continuing to have jurisdiction and powers under
that Act immediately before the appointed day, shall, on and from the appointed
day, be deemed to have been constituted, and shall have jurisdiction and powers
under this Act, and the Special Officer, and other persons appointed under sub‑section
(1) of section 6 of that Act to assist the Commissioner, appointed in the
Bureau of Investigation as aforesaid and continuing in office immediately
before the appointed day, shall, on and from the appointed day, be deemed to
have been appointed in the Bureau under this Act and shall continue in office
as such till such Special Officer or other person ceases to be appointed in the
Bureau.
9. Persons
appointed under the Act to be deemed to be public servants
All
persons appointed under this Act to exercise any power or to perform any
function there under shall be deemed to be public servants within the meaning
of section 21 of the Indian Penal Code, 1860 (45 of 1860).
(1) Every dealer, who is
liable to pay tax immediately before the appointed day, under any provision,
other than section 15, of the West Bengal Sales Tax Act, 1994, and who would
have continued to be so liable under the said Act on such appointed day had
this Act not come into force, shall, in addition to the tax, if any, payable by
him under any other provisions of this Act, be liable to pay tax under this Act
on all his sales, other than those referred to in section 14, effected on and
from such appointed day.
(2) Every dealer to whom the
provisions of sub‑section (1) do not apply and whose gross turnover of
sales calculated from the commencement of the year ending on the day
immediately before the appointed day, exceeds the taxable quantum, as
applicable to him under the West Bengal Sales Tax Act, 1994, on the last day of
such year shall, in addition to the tax, if any, payable by him under any other
provisions of this Act, be liable to pay tax under this Act on all his sales,
other than those referred to in section 14, effected on and from such appointed
day.
(3) Every dealer to whom the
provisions of sub‑section (1) or sub‑section (2) do not apply,
shall, in addition to his liability to pay tax if any, under any other
provisions of this Act, be liable to pay tax under this Act,-
(a) on all his sales, other
than those referred to in section 14, of goods which have been imported by him
from any place outside West Bengal with effect from the day on which he effects
first sale of such goods; or
(b) on all his sales, other
than those referred to in section 14, of goods effected on or after the date
immediately following the date on which his turnover of sales calculated from
the commencement of any year exceeds, at any time within such year, such
taxable quantum as may be prescribed, and different taxable quantum may be
prescribed for different classes of dealers:
PROVIDED
that the taxable quantum as may be prescribed under this clause shall not
exceed five lakh rupees.
(4) Every dealer who has
been registered under sub‑section (2) of section 24 for his application
under clause (b) of sub‑section (1) of that section, on any date prior to
the date on which his turnover of sales exceeds the taxable quantum referred to
in clause (b) of sub‑section (3), he shall be liable to pay tax on all
his sales from the date of such registration.
(5) Every dealer who incurs
liability to pay tax under sub‑section (3) of section 27C, shall,
notwithstanding that his turnover of sales does not exceed the taxable quantum
referred to in clause (b) of sub‑section (3), also be liable, in addition
to the tax, if any, payable by him under any other provisions of this Act, to
pay tax on sales by him of goods from the date of transfer of business.
(6) Every dealer who incurs
liability to pay tax under sub‑section (2) or sub‑section (3) or
sub‑section (4) of section 14, shall, notwithstanding that his turnover
of sales does not exceed the taxable quantum referred to in clause (b) of sub‑section
(3), also be liable, in addition to the tax payable by him under section 14, to
pay tax on sales of goods effected by him under this section on and from the
day he incurs liability to pay tax under that section.
(7) Any dealer who is liable
to pay tax under the Central Sales Tax Act, 1956, shall, notwithstanding that
his turnover of sales under the Act does not exceed taxable quantum referred to
in clause (b) of sub‑section (3), also be liable to pay tax under this
Act on all sales of goods effected by him on and from the date on which he
becomes liable to pay tax under that Act.
(8) Every dealer who has
become liable to pay tax under this section, shall continue to be so liable
until the expiry of three consecutive years commencing on and from the
appointed day and such further period after the date of such expiry as maybe
prescribed, during each of which,
(a) he has
not effected any sale of goods imported by him from outside into West Bengal;
or
(b) his turnover of sales
has failed to exceed the taxable quantum referred to in clause (b) of sub‑section
(3),
and
on expiry of such three years or such further period, his liability to pay such
tax shall cease:
PROVIDED
that where a dealer has become liable to pay tax under sub‑section (6) or
sub‑section (7) and has not separately incurred liability to pay tax
under sub‑section (3), he shall continue to be so liable until his
liability ceases under section 14 or under the Central Sales Tax Act, 1956, as
the case may be.
(9) The provisions of sub‑section
(3), or sub‑section (4), or sub‑section (5), or sub‑section
(6), or sub‑section (7), as the case may be, shall apply to every dealer
whose liability to pay tax ceases under sub‑section (8) as if such dealer
has not ever become liable to pay tax under this section.
(10) The Commissioner shall,
after making such enquiry as he may think necessary and after giving the dealer
an opportunity of being heard, fix the date on and from which such dealer has
become liable to pay tax under this section.
11.
Incident of tax on purchase of raw
jute
(1) Every dealer who, as an
occupier of a jute mill or a shipper of jute, has been liable immediately
before the appointed day to pay tax under section 12 of the West Bengal Sales
Tax Act, 1994 and who would have continued to be so liable on such appointed
day under that Act had this Act not come into force, shall, in addition to his
liability to pay tax, if any, under any other provisions of this Act and
subject to the provisions of sub‑section (3), be liable to pay tax on all
his purchases of raw jute in West Bengal with effect from the appointed day.
(2) Every dealer, being an
occupier of a jute mill or a shipper of jute, to whom the provisions of sub‑section
(1) do not apply, shall, in addition to his liability to pay tax, if any, under
any other provisions of this Act and subject to the provisions of sub‑section
(3), be liable to pay tax on all his purchases of raw jute in West Bengal from
the date of first purchase effected on or after the appointed day.
(3) The dealer referred to
in sub‑section (1) or sub‑section (2), as the case may be, shall be
liable to pay tax on all his purchases of raw jute in West Bengal after
deducting there from such purchases which are shown to the satisfaction of the
Commissioner to have taken place in the course of inter‑State trade or
commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 or
in the course of import of goods into, or export of the goods out of, the
territory of India within the meaning of section 5 of that Act.
(4) Every dealer who incurs
liability to pay tax under this section, shall continue to be so liable until
the expiry of three consecutive years commencing on or after the appointed day
and such further period after the date of such expiry as maybe prescribed,
during each of which, he has not effected any purchase of raw jute in West
Bengal.
(5) The provisions of sub‑section
(2) shall apply to every dealer whose liability to pay tax ceases under sub‑section
(4) as if such dealer has not ever become liable to pay tax under this section.
12.
Contingent liability to pay tax on
purchase
(1) Every dealer liable to
pay tax under section 10 or section 14 or sub‑ section (3) of section
27C, and registered under section 24 shall, in addition to the tax payable under
any other provisions of this Act, be liable to pay tax on all his purchases in
West Bengal from any person, whether a dealer or not, after deducting therefrom
(a) purchases of goods,
sales of which are declared tax free under section 21,
(b) purchases which are
shown to the satisfaction of the Commissioner to have taken place in the course
of inter‑State trade or commerce within the meaning of section 3 of the
Central Sales Tax Act, 1956 or in the course of import of goods into, or export
of the goods out of the territory of Tndia within the
meaning of section 5 of that Act;
(c) purchases
of goods which are shown to the satisfaction of the Commissioner to have been
made from a registered dealer in West Bengal;
(d) purchases
of goods which are shown to the satisfaction of the Commissioner to have been
made from a dealer in West Bengal who has applied for registration within
thirty days of his incurring liability to pay tax under subsection (2) of
section 23 and who has issued a tax invoice:
PROVIDED
that where the application for registration of the dealer has been rejected, no
deduction shall be allowed on such purchases, from the date of order of
rejection of the application;
(e) such other purchases as may be
prescribed.
(2) The burden of proving that any purchase effected by a dealer is
not liable to tax under sub‑section (1) shall lie on such dealer
13.
x x x
14. Liability
to pay tax on transfer of property in goods involved in execution of works
contract
(1) Notwithstanding anything
contained elsewhere in this Act, any transfer of property in goods (whether as
goods or in some other form) involved in the execution of a works contract in
West Bengal shall be deemed to be a sale of those goods by the person making the
transfer and a purchase of those goods by the person to whom such transfer is
made.
(2) Every dealer, who is
liable on the day immediately before the appointed day to pay tax under section
15 of the West Bengal Sales Tax Act, 1994, and who would have continued to be
so liable under the said Act on such appointed day had this Act not come into
force, shall, in addition to the tax, if any, payable by him under any other
provisions of this Act, be liable to pay tax on all transfers of property in
goods involved in the execution of works contract referred to in sub‑section
(1), from such appointed day, at the rate specified in section 18.
(3) Every dealer to whom the
provisions of sub‑section (2) do not apply and whose contractual transfer
price calculated from the commencement of the year ending on the day
immediately before the appointed day exceeds the amount prescribed under
section 15 of the West Bengal Sales Tax Act, 1994, on the last day of such year
shall, in addition to the tax, if any, payable by him under any other
provisions of this Act, be liable to pay tax on all transfers of property in
goods involved in the execution of works contract referred to in sub‑section
(1), from such appointed day, at the rate specified in section 18.
(4) Every dealer to whom the
provisions of sub‑section (2) or sub‑section (3) do not apply,
shall, if his contractual transfer price calculated from the commencement of
any year, exceeds five lakh rupees at any time within
such year, be liable, in addition to the tax, if any, payable by him under any
other provisions of this Act, to pay tax on all transfers of property in goods
involved in the execution of works contract referred to in sub‑section
(1) at the rate specified in section 18 on and from the day immediately following
the day on which such contractual transfer price first exceeds five lakh rupees.
(5) Every dealer who has
been registered under sub‑section (2) of section 24 for his application
under clause (b) of sub‑section (1) of that section, on any date prior to
the date on which his contractual transfer price exceeds five lakh rupees, shall be liable to pay tax on all transfers of
property in goods involved in the execution of works contract referred to in
sub‑section (1) at the rate specified in section 18 on and from the date
of such registration.
(6) Every dealer who incurs
liability to pay tax under sub‑section (3) of section 27C, shall,
notwithstanding that his contractual transfer price does not exceed five lakh rupees, also be liable, in addition to the tax, if
any, payable by him under any other provisions of this Act, to pay tax on
transfer by him of property in goods involved in the execution of works
contract referred to in sub‑section (1) at the rate specified in section
18 on and from the date of transfer of business.
(7) Every dealer who incurs
liability to pay tax under section 10 or section 11, he shall, notwithstanding
that his contractual transfer price does not exceed five lakh
rupees, also be liable, in addition to the tax payable by him under any other
provisions of this Act, to pay tax on transfer by him of property in goods
involved in the execution of works contract referred to in sub‑section
(1) at the rate specified in section 18 on and from the day he incurs liability
to pay tax under that section.
(8) Every dealer who has
become liable to pay tax under this section, shall continue to be so liable
until the expiry of three consecutive years commencing on or after the
appointed day, during each of which his contractual transfer price does not
exceed five lakh rupees and such further period after
the date of such expiry as may be prescribed, and on the expiry of such three
years or further period, his liability to pay such tax shall cease:
PROVIDED
that where a dealer has become liable to pay tax under sub‑section (7)
and has not incurred liability to pay tax under sub‑section (4), he shall
continue to be so liable until his liability ceases under section 10 or section
11.
(9) The provisions of sub‑section
(4), or sub‑section (5), or sub‑section (6), as the case may be,
shall apply to every dealer whose liability to pay tax ceases under sub‑section
(8) as if such dealer has not ever become liable to pay tax under these
sections.
(10) The Commissioner, after
making such enquiry as he may think necessary and after giving the dealer an
opportunity of being heard, shall fix the date on and from which such dealer
shall become liable to pay tax under this section.
15.
Liability of a casual dealer to pay
tax
Every casual dealer shall be liable to pay tax-
(a) on all his sales in West
Bengal of goods brought by him from any place outside West Bengal either by way
of purchase from a person, or procured by him otherwise, and
(b) on
his every purchase of goods in West Bengal, after deducting therefrom-
(i) purchases
of goods, sales of which are declared tax free under section 21;
(ii) purchases
which are shown to the satisfaction of the Commissioner to have taken place in
the course of inter‑State trade or commerce within the meaning of section
3 of the Central Sales Tax Act, 1956, or in the course of import of goods into,
or export of the goods out of the territory of India within the meaning of
section 5 of that Act;
(iii) purchases of goods
which are shown to the satisfaction of the Commissioner to have been made from
a registered dealer in West Bengal: PROVIDED that the burden of proving that
any purchase effected by a casual dealer is not liable to tax shall be on such casual
dealer.
(1) Subject to the
provisions of sub‑section (2), the tax payable by a dealer, who is liable
to pay tax under section 10, or sub‑section (3) of section 24, or sub‑section
(3) of section 27C on his turnover of sales, shall be levied on such part of
his turnover of sales as remains after deducting therefrom-
(a) sales of goods declared
tax‑free under section 21;
(b) sales
of goods which are shown to the satisfaction of the Commissioner not to have
taken place within West Bengal, or to have taken place in the course of inter‑State
trade or commerce within the meaning of section 3 of the Central Sales Tax Act,
1956, or in the course of import of the goods into, or export of the goods out
of, the territory of India within the meaning of section 5 of that Act;
(c) such
other sales on such conditions and restrictions as may be prescribed.)
(2) The
tax payable by a dealer on the turnover of sales as referred to in sub‑section
(1), shall be levied
(a) at the
rate of one per centum of such part of his turnover of sales as represents
sales of any goods specified in Schedule B;
(b) at the
rate of four per centum of such part of his turnover of sales as represents
sales of any goods specified in Schedule C;
(ba) at the rate of twelve decimal five zero per centum of such part
of his turnover of sales as represents sales of any goods specified in Schedule
CA;
(c) at
such rate as may be fixed by the State Government under section 19, on such
part of his turnover of sales as represents sales of any goods specified in
Schedule D.
Explanation
For the purpose of this sub‑section it is hereby declared that the export
of the goods out of the territory of India shall be zero rated i.e. the tax
paid under this Act shall be refunded or adjusted, as the case may be, against
the output tax payable, if any, by a dealer.
(2A) When taxable goods are
sold together with containers or packing materials, then notwithstanding
anything contained in sub‑section (2), the rate of tax applicable to such
containers or packing materials, as the case may be, shall be the same as that
applicable to the goods contained, or packed, and the sale price of the
containers or packing materials, whether shown separately or not, shall be
included in the sale price of the goods.
(2B) Where the sale of any
goods, which is exempt from tax, is packed in any container or in any packing
material, then notwithstanding anything contained in sub‑section (2), the
sale of such container or packing material shall also be exempt from tax.
(3) Notwithstanding
anything contained in sub‑section (1) or sub‑section (2), any
registered dealer having liability to pay tax under this Act, may, at his
option,-
(a) if his
gross sales in the year ending on the day preceding the appointed day does not
exceed fifty lakh rupees; or
(b) if his
turnover of sales in the preceding year commencing on or after the appointed
day does not exceed fifty lakh rupees,
pay
tax at such compounded rate not exceeding one per centum of the total turnover
of sales of such dealer in the year for which such option is required to be
exercised, and subject to such conditions and restrictions as may be
prescribed, for each tax period of the year in lieu of tax payable under sub‑section
(2), on all his sales:
PROVIDED
that the registered dealer having liability to pay tax under this Act as stated
in this sub‑section shall not include
(a) an importer; or
(b) a manufacturer; or
(c) a dealer engaged in
execution of works contract; or
(d) a
dealer who transfers goods otherwise than byway of sale within or outside the
State; or
(e) a dealer who sales goods
within the meaning of section 3 of the Central Sales Tax Act, 1956; or
(f) a
dealer who sales goods in the course of import of the goods into, or export of
the goods out of, the territory of India within the meaning of section 5 of the
Central Sales Tax Act, 1956:
PROVIDED
FURTHER that such dealer shall not be entitled to issue tax invoice referred to
in clause (48) of section 2 of the Act:
PROVIDED
ALSO that a registered dealer who, in addition to the purchase of goods in
course of his business in a year, have also received goods from the supplier
within or outside West Bengal,' on branch transfer or on consignment basis, for
which no price has been paid, shall not be entitled to opt for payment of tax
under such compounded rate:
PROVIDED
ALSO that if during the period of enjoyment of payment tax at compounded rate,
turnover of sales of a dealer exceeds fifty lakh
rupees, he shall become ineligible to pay tax under this sub‑section from
the commencement of the month immediately following the month during which his
turnover of sales exceeded such sum.
(4) Notwithstanding anything
contained in sub‑section (2) and sub‑section (2A), any registered
dealer, who imports into or manufactures such goods in West Bengal as may be
notified by the State Government, may, at his option, pay, in lieu of the tax
payable by him on sale price of such goods under this section, tax at full rate
on the maximum retail price of such goods in the manner as may be prescribed:
PROVIDED
that where a dealer has purchased any goods,-
(a) from
an importer or a manufacturer upon payment of tax on the maximum retail price of
such goods; or
(b) from another registered
dealer where tax on the maximum retail price of such goods was paid in West
Bengal in an earlier occasion, the purchasing dealer, irrespective of whether
he is registered or not, while making resale of such goods in West Bengal,
shall, notwithstanding anything contained elsewhere in the Act, be entitled to
recover from the buyer the amount of tax paid by him at the time of purchase of
such goods under such conditions and restrictions, and in such manner, as may be
prescribed.
(5) Any registered dealer,
who intends to opt for payment under sub‑section (3) of this section,
shall exercise his option for a year, by making an application to the
Commissioner in such manner, and within such time, as may be prescribed.]
(1) The tax payable by a
casual dealer under clause (a) of section 15 shall be levied on such part of
his sale price which remains after deducting therefrom-
(a) sales of goods declared
tax free under section 21;
(b) sales of goods which are
shown to the satisfaction of the Commissioner to have taken place in the course
of inter‑State trade or commerce within the meaning of section 3 of the
Central Sales Tax Act, 1956, or in the course of import of the goods into, or
export of the goods out of, the territory of India within the meaning of
section 5 of that Act.
(2) The
tax payable by a casual dealer as referred to in sub‑section (1), shall
be levied at the rate of tax applicable to a sale of such goods under sub‑section
(2) of section 16.
17. Levy of tax on turnover
of purchases
The
tax payable by a dealer, who is liable to pay tax on his turnover of purchases
under section 11 or section 12, shall be levied
(a) at the rate of two per
centum of such part of the turnover of purchases of raw jute under section 11
as defined in sub‑clause (a) and sub‑clause (b) of clause (54) of
section 2; or
(b) at the rate of tax as
applicable to a sale of such goods under sub‑section (2) of section 16 on
such part of the turnover of purchases as represents purchases under section 12
as defined in sub‑clause (c) of clause (54) of section 2:
PROVIDED
that in calculating the tax payable under the clause (a) by a dealer, who is
the occupier of a jute mill, on his turnover of purchases of raw jute during
the period, the purchase price in respect of any quantity of raw jute sold and despatched by him during such period subsequent to his
purchase thereof to any place within West Bengal shall be deducted from such
turnover of purchases.
The
tax payable by a casual dealer shall be levied on his purchases, as referred to
in clause (b) of section 15, at the rate of tax as applicable to a sale of such
goods under sub‑section (2) of section 16.
18.
Levy of tax on taxable contractual
transfer price
(1) Subject to the provision
of sub‑section (2), the tax payable by a dealer, who is liable to pay tax
under section 14 or sub‑section (3) of section 24 or sub‑section
(3) of section 27C for transfer of property in goods involved in the execution
of works contract, shall be levied on his taxable contractual transfer price
(a) at the rate of four per
centum, where goods represents those specified in section 14 of the Central
Sales Tax Act, 1956; and
(b) at the rate of twelve
decimal five zero per centum, where goods represents other than those specified
in clause (a).
(2) The expression
"taxable contractual transfer price" as stated in sub‑section
(1), shall mean, in the case of a dealer who is liable to pay tax on transfer
of property in goods involved in the execution of a works contract under
section 14 or sub‑section (3) of section 24 or sub‑section (3) of
section 27C, that part of his contractual transfer price during any period
which remains after deducting therefrom-
(a) contractual
transfer of goods, sales of which are declared tax free under section 21;
(b) charges
towards labour, service and other like charges as may
be prescribed;
(c) all amounts paid to the
sub‑contractors for execution of the works contract, whether wholly or in
part; and
(d) such other contractual
transfers as may be prescribed:
PROVIDED
that no deduction under clause (c)'shall be made unless the dealer claiming
deduction, produces proof to the satisfaction of the Commissioner that-
(a) the
sub‑contractor is a registered dealer liable to pay tax under this Act;
and
(b) such
amount of deduction is included in his return referred to in section 32; and
(c) tax under sub‑section
(1), in respect of such amount of deduction has been paid by him.
(3) Where in respect of
contractual transfer price referred to in clause (10) of section 2, the works
contractor does not maintain proper accounts, or the accounts maintained by him
are not found by the assessing authority to be worthy of credence, and the
amount actually incurred towards charges for labour
and other services, or profit relating to supply of labour
and services, or the taxable contractual transfer price for applying proper
rate of tax, are not ascertainable, such charges for labour
and services, or such profit, or such taxable contractual transfer price shall,
for the purpose of deductions, notwithstanding anything contained elsewhere in
this section, be determined on the basis of such percentage of the value of the
works contract as may be prescribed and different percentages may be prescribed
for different types of works contract.
(4) Notwithstanding anything
contained elsewhere in this section, any registered dealer, who is liable to
pay tax under section 14 or sub‑section (3) of section 24 or sub‑section
(3) of section 27C, for transfer of property in goods involved in the execution
of works contract, and who is not engaged in-
(a) making sale as referred
to in sub‑clause (ii) of clause (g) of section 2 of the Central Sales Tax
Act, 1956; or
(b) making sale in the
course of import of the goods into, or export of the goods out of, the
territory of India within the meaning of section 5 of the Central Sales Tax
Act, 1956; or
(c) transferring goods
otherwise than by way of sale for execution of works contract outside the
State,
may,
at his option, pay tax at such compounded rate not less than two per centum and
not exceeding five per centum of the aggregate of the amount received or
receivable by such dealer and subject to such conditions and restrictions as
may be prescribed, for each month of the year in lieu of the amount of tax
payable by him under sub‑section (1):
PROVIDED
that such dealer shall not be entitled to issue tax invoice referred to in
clause (48) of section 2 of the Act.
19. Power
of the State Government to fix rates of tax on sale of goods specified in Schedule D
The
State Government may, by notification, fix the rate of tax, with prospective or
retrospective effect, not exceeding thirty per centum of the turnover of sales
of goods specified in Schedule D, and different rates may be fixed for
different items of such goods.
20.
Power of the State Government to
amend Schedules
The
State Government, after giving by notification not less than fourteen days'
notice of its intention so to do, may, by like notification, with prospective
or retrospective effect, add to, amend, or alter '[any Schedule to this Act].
No
tax shall be payable under this Act on sale of goods specified in column (2) of
Schedule A, subject to the conditions and exceptions, if any, set out in the
corresponding entry in column (3) thereof.
(1) Notwithstanding anything
contained in section 16 or section 16A, sale of goods between persons, whether
dealer or not, or organisations as specified in
column (2) of Schedule AA, shall be zero‑ rated as defined in clause (59)
of section 2.
(2) Where any goods are sold
in the course of export within the meaning of section 5 of the Central Sales
Tax Act, 1956, such sales shall be zero‑rated as defined in clause (59)
of section 2.1
22.
Input tax credit or input tax rebate
by a registered dealer
(1) Every registered dealer
other than those specified elsewhere in the Act, shall be entitled to claim an
input tax credit or input tax rebate, as defined in clause (19) of section 2,
and in such manner, and subject to such conditions and restrictions, as may be
prescribed.
(2) The input tax credit or
input tax rebate, as referred to in sub‑section (1), shall be allowed to
the dealer who has purchased taxable goods (hereinafter referred to as the
"purchasing dealer") during the tax period subject to the provisions
as laid down in sub‑sections (3) to (20).
(3) Where
a registered dealer, or a dealer who has made an application under sub‑section
(1) of section 24 within thirty days from the date of incurring liability to
pay tax under the Act, without entering into a transaction of sale, issues to
another dealer tax invoice with the intention to defraud the Government
revenue, the Commissioner may, after making such inquiry as he thinks fit and
after giving the dealers a reasonable opportunity of being heard, deny the
benefit of input tax credit or input tax rebate to such dealers issuing or
accepting such tax invoice, either prospectively or retrospectively, for the
full tax period from such date as he may deem fit and proper.
(4) The input tax credit or
input tax rebate shall be allowed to the extent of the amount of tax paid or
payable by the purchasing dealer on his purchase of taxable goods, other than
such taxable goods as specified in the negative list appended to this section,
made in the State from a dealer when such goods are purchased for-
(a) sale or resale by him in
West Bengal; or
(b) sale in the course of
inter‑State trade and commerce within the meaning of section 3 of the
Central Sales Tax Act, 1956; or
(c) use as containers or
materials for packing of taxable goods intended for sale, in the State or in
the course of inter‑State trade and commerce within the meaning of
section 3 of the Central Sales Tax Act, 1956; or
(d) use as raw materials and
consumable stores required for the purpose
of manufacture of taxable goods intended for sale in the State or in the course
of inter‑State trade and commerce within the meaning of section 3 of the
Central Sales Tax Act, 1956; or
(e) use as
containers or packing materials for use in the packing of goods so manufactured
as referred to in clause (d) above; or
(f) use in the execution of
works contract; or
(g) use as capital goods
required, for the purpose of manufacture or resale of taxable goods or for
execution of works contract, as the case may be, and purchases of such goods
are capitalised in the books of account of such
manufacturer, works contractor or reseller, as the case may be; or
(h) use as raw materials,
capital goods and consumable stores required for the purpose of manufacture of
any goods to be sold in the course of export under section 5 of the Central
Sales Tax Act, 1956, and containers or packing materials for use in the packing
of goods so manufactured; or
(i)
making zero‑rated sales other than those
referred to in clause
(h) above:
PROVIDED
that if purchases are used partially for the purposes specified in this sub‑section,
the input tax credit or input tax rebate shall be allowed to the extent they
are used for the purposes specified in this sub‑section.
(5) The input tax credit or
input tax rebate shall not be claimed by the purchasing dealer until he
receives-
(a) original tax invoice as
referred to in sub‑section (1) of section 64 issued in the prescribed
manner evidencing the amount of tax, from the registered dealer, or a dealer
who has made an application under sub‑section (1) of section 24 within
thirty days from the date of incurring liability to pay tax under the Act, from
whom he has purchased the goods:
PROVIDED
that if the original tax invoice issued to a registered dealer is lost from his
custody, the purchasing dealer shall, on making an application to the
Commissioner in such manner as may be prescribed, be entitled to claim input
tax credit or input tax rebate on the strength of the order, if any, issued by
the Commissioner under this sub‑section; and
(b) original invoice, cash
memo or bill, as referred to in sub‑section (2) or sub‑section (3)
of section 64, as the case may be, issued in the prescribed manner, from the
unregistered dealer from whom he has purchased the goods.
(6) If the
input tax credit or input tax rebate available to a registered dealer for a
year exceeds the output tax for that year, the excess input tax credit or input
tax rebate shall be carried forward to the next year, in the manner as may be
prescribed.
(7) Where the taxable goods purchased are-
(a) despatched
outside the State otherwise than by way of sale; or
(b) used as raw materials,
consumable stores in manufacture of taxable goods, or in the packing of goods
so manufactured, and the goods so manufactured are despatched
outside the State other‑wise than by way of sale,
the
registered dealer shall be entitled to input tax credit or input tax rebate of
the amount of input tax paid or payable under clause (18) of section 2
calculated at the applicable rate which exceeds the amount calculated at the
rate of four per centum:
PROVIDED
that no input tax credit or input tax rebate shall be allowed to such dealer
unless the amount of input tax calculated at the applicable rate exceeds the
amount calculated at the rate of four per centum:
PROVIDED
FURTHER that where a registered dealer has already enjoyed input tax credit or
input tax rebate at a rate which is more than the rate he is eligible under this
sub‑section, his input tax credit or input tax rebate shall be reversed
to the extent to which he is not eligible.
(8) Notwithstanding anything
contained elsewhere in the Act, when a dealer enjoying deferment of payment of
tax under clause (a), or tax holiday under clause (b), or remission of payment
of tax under clause (c), of sub‑section (1) of section 118, as the case
may be, purchases within West Bengal, taxable goods which are used as raw
materials and consumable stores in the manufacture of taxable goods or in the
packing of goods so manufactured, or which are used as capital goods required
for the purpose of manufacture of taxable goods, such dealer shall not be
entitled to input tax credit or input tax rebate during the period of such
enjoyment which shall be accumulated and carried forward until the expiry of
such period of deferment, or tax holiday, or remission, as the case may be:
PROVIDED
that such dealer shall be entitled to such accumulated input tax credit or
input tax rebate after the expiry of such period of deferment, tax holiday or
remission, as the case may be, in such manner and subject to such conditions
and restrictions, as may be prescribed:
PROVIDED
FURTHER that where in certain circumstances the output tax on sale of such
goods in West Bengal by such dealer is not deferred, exempted, remitted, as the
case may be, such dealer shall be entitled to input tax credit or input tax
rebate in respect of purchases of such taxable goods within West Bengal:
PROVIDED
ALSO that where the goods manufactured by using such goods have been exported
out of the territory of India, such dealer shall be entitled to refund of input
tax credit or input tax rebate in respect of such purchases of taxable goods
within West Bengal.
(9) Notwithstanding
anything contrary contained elsewhere in this Act, a registered dealer as
referred to in sub‑section (1), shall be entitled to input tax credit or
input tax rebate on taxable goods, other than capital goods, lying in stock of
such dealer on the date on which he became liable to pay tax under this Act
irrespective of the fact such dealer has not paid input tax under this Act, in
such manner and subject to such conditions and restrictions, as may be
prescribed, when such goods are purchased for-
(a) sale or resale by him in West Bengal; or
(b) sale
in the course of inter‑State trade and commerce within the meaning of
section 3 of the Central Sales Tax Act, 1956; or
(c) use as
containers or materials for packing of taxable goods intended for sale, in West
Bengal or in the course of inter‑State trade and commerce within the
meaning of section 3 of the Central Sales Tax Act, 1956; or
(d) use as
raw materials and consumable stores required for the purpose of manufacture of taxable goods intended for sale
in West Bengal or in the course of inter‑State trade and commerce within
the meaning of section‑3 of the Central Sales Tax Act, 1956; or
(e) use as
containers or packing materials for use in the packing of goods so manufactured
as referred to in clause (d) above; or
(f) use in the execution of works contract;
or
(g) use as raw materials and
consumable stores required for the purpose of manufacture of any goods to be
sold in the course of export under section 5 of the Central Sales Tax Act,
1956, and containers or packing materials for use in the packing of goods so
manufactured; or
(h) making
zero‑rated sales other than those referred to in clause (g) above:
PROVIDED
FURTHER that the burden of proof that such goods are meant for the purposes
mentioned in clauses (a) to (h), shall lie on such dealer.
(10) The methods used by a
registered dealer in a year to determine the extent to which the goods are
sold, used, consumed or supplied, or intended to be sold, used, consumed or
supplied, shall be fair, reasonable and uniform throughout the year:
PROVIDED
that the Commissioner may, after giving a registered dealer an opportunity of
being heard and for reasons to be recorded in writing, reject the method
adopted by such dealer and redetermine the amount of input
tax credit or input tax rebate.
(11) Every registered dealer
availing of the input tax credit or input tax rebate shall maintain such
registers and books of account, and such accounts as referred to in section 63,
in such manner, as may be prescribed.
(12) Notwithstanding anything
contained elsewhere in this section, no input tax credit or input tax rebate
shall be allowed for purchases
(a) made from a registered
dealer who has been allowed to pay tax at a compounded rate under sub‑section
(3) of section 16 or sub‑section (4) of section 18; or
(b) made in the course of
inter‑State trade or commerce within the meaning of section 3 of the Central Sales Tax Act,
1956; or
(c) made
in the course of import from outside the country within the meaning of sub‑section
(2) of section 5 of the Central Sales Tax Act, 1956; or
(d) made for use in business
as defined in sub‑clause (a) of clause (5) of section2, but are
subsequently used for any other purposes; or
(e) of such goods and under
such circumstances, as are specified in the negative list appended to this
section.
(13) Where-
(a) a registered dealer-
(i) purchases
goods for the purposes specified in sub‑section (4) and such goods are used
fully or partly for purposes other than those specified in that sub‑section;
or
(ii) purchases goods and
such goods are used fully or partly, for such purposes for which enjoyment of
input tax credit or input tax rebate is not permissible; or
(iii) purchases goods and
avails input tax credit or input tax rebate on such purchases on which he is
not entitled to enjoy input tax credit or input tax rebate, or
(b) a
registered dealer has enjoyed input tax creditor input tax rebate, in respect
of goods other than the capital goods lying in stock on the appointed day, or
under sub‑section (9), but such goods were, prior to such enjoyment or
after, has been so damaged or destroyed that such goods are unsaleable,
the
input tax credit or input tax rebate, if availed of, for such goods, shall be
reversed to that extent to which he is
not eligible in the tax period during which such use has taken place, in such
manner as may be prescribed. 1
(14) Where a registered dealer
has purchased any taxable goods from a dealer who has made an application under
sub‑section (1) of section 24 within thirty days from the date of
incurring liability to pay tax under the Act, and if the application for
registration of the selling dealer is rejected subsequently, the purchasing
registered dealer shall be entitled to input tax credit or input tax rebate
against such purchases made till the date of order of rejection of such
application.
(15) Where a transferee,
lessee, or licensee is a dealer deemed to be registered under section 27B or
where a transferee, lessee, or licensee is a dealer who has incurred liability
to pay tax under section 27C and is registered under section 24, as the case
may be, such transferee, lessee, or licensee shall after making adjustments‑
by way of reverse credit, if any, arising out of such transfer, be entitled to
the input tax credit or input tax rebate, lying unutilised
in the account of transferor, lessor, or licensor, as
the case may be, subject to the satisfaction of the Commissioner that such input
tax credit or input tax rebate has not earlier been availed of by such
transferor, lessor, or licensor.
(16) Where any purchaser being
a registered dealer to whom a credit note or a debit note has been issued under
section 44, as a consequence of which the input tax credit or input tax rebate
availed of by him in any period in respect of which the purchase of goods
relates, becomes either short or excess, such registered dealer shall
compensate such short or excess by adjusting the amount of input tax credit or
input tax rebate allowed to him in respect of the tax period in which the
credit note or debit note, as the case may be, has been issued subject to such
conditions as may be prescribed.
(17)
The net tax credit shall be determined in the
following manner, namely:-
Net
tax credit = A + B‑C
Where-
"A" represents
the amount of input tax credit or input tax rebate, for the tax period, which
the dealer is entitled to under sub‑section (1) subject to other provisions
of this section and including input tax credit or input tax rebate availed in
short of the eligible amount as referred to in sub‑section (16) during
the preceding tax periods not exceeding twelve English calendar months;
"B" represents
outstanding input tax credit or input tax rebate brought forward as determined
from the previous tax period;
"C" represents
reverse tax credit as determined under the second proviso to sub‑section
(7) or sub‑section (13) or proviso to sub‑section (15) and includes
the amount of input tax credit or input tax rebate availed in excess of the
eligible amount as referred to in sub‑section (16).
(18) The State Government may,
by notification specify any class of dealers that shall not be entitled to
input tax credit or input tax rebate whether in full or in part.
(19) Where a registered dealer
transfers any goods to an auctioneer or a broker or any other agent, such
auctioneer or broker or any other agent shall not be entitled to get any input
tax credit or input tax rebate.
(20) The burden of proof on
the admissibility of the amount of input tax credit or input tax rebate, shall
lie on the registered dealer.
Refer
sub‑section (4) of section 22
LIST
OF GOODS NOT ELIGIBLE FOR INPUT TAX CREDIT
OR
INPUT TAX REBATE
|
S1. No. |
Description of goods |
Exceptions |
|
(1) |
(2) |
(3) |
|
1. |
Air‑conditioning
units, air coolers, fans and air circulators |
When the
registered dealer is in the business of dealing in such goods. |
|
2. |
All
automobiles including commercial vehicles, and two and three wheelers, and
spare parts for repair and maintenance thereof. |
When the
registered dealer is in the business of dealing in such automobiles or spare
parts. |
|
3. |
Crude oil. |
When the
registered dealer is in the business of dealing in crude oil or of
manufacturing any goods taxable under the Act using crude oil as a raw
material. |
|
4. |
Food,
beverages and tobacco products. |
When the
registered dealer is in the business of dealing in such goods. |
|
5. |
Building materials, namely, bricks, sand, cement, stone‑chips, iron and steel as referred to in section 14 of
the Central Sales Tax
Act, 1956, marble, tiles, doors, windows, sanitary fittings, bathroom
fittings, drain pipes and all other materials used in construction,
reconstruction or repair of a civil structure or part thereof. |
When the
registered dealer is a works contractor, or when the registered dealer is in
the business of dealing in such goods. |
|
6. |
Description of goods Office equipments. |
When the
registered dealer is in the business of dealing in such goods. |
|
7. |
Furniture, fixture including electrical fixtures and fittings. |
When the
registered dealer is in the business of dealing in such goods. |
|
8. |
Taxable
goods which are used as capital goods, raw materials, consumable stores
required in the manufacture of goods specified in Schedule A or used in the
packing of goods so manufactured and not sold in the course of export. |
|
|
9. |
Goods
purchased and accounted for in business but utilised for the purpose of
providing facility to the employees including any residential accommodation. |
|
|
10. |
Goods used
for personal consumption or received as gifts. |
|
|
11. |
Taxable
goods purchased for use in business other than that as defined in sub‑clause
(a) of clause (5) of section 2. |
|
REGISTRATION OF A DEALER, ENROLMENT OF A TRANSPORTER, CARRIER OR
TRANSPORTING AGENT, DEMAND OF SECURITY, AMENDMENT OR CANCELLATION OF
REGISTRATION EITHER SUO MOTU OR ON THE BASIS OF INFORMATION BY A DEALER AND
AMENDMENT OR CANCELLATION OF ENROLMENT OF A TRANSPORTER, CARRIER OR
TRANSPORTING AGENT
23. Bar
to carry on business as a dealer without being registered
(1) No dealer who has become
liable to pay tax under section 10, or section 11, or section 14, or sub‑section
(3) of section 27C, shall carry on business as a dealer unless he gets himself
registered:
PROVIDED
that the provisions of this sub‑section shall be deemed not to have been
contravened, if the dealer having applied, within the prescribed time as
specified in sub‑section (2), for such registration, is engaged in such
business, and where such application has not been disposed of.
(2) A dealer referred to in
sub‑section (1) shall, within thirty days from the date from which he has
become liable to pay tax under section 10, or section 11, or section 14, or sub‑section
(3) of section 27C, make an application for registration to the Commissioner as
provided in sub‑section (1) of section 24.
(3) Notwithstanding anything
contained in sub‑section (1), where a dealer has become liable to pay tax
under sub‑section (1) of section 10, or sub‑section (1) of section
11, or sub‑section (2) of section 14 and is registered under the West
Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day,
he shall be deemed to have been registered under the Act:
PROVIDED
that no such dealer shall be deemed to have been registered under the Act, if
he has applied for cancellation of his certificate of registration under any of
the provisions of the West Bengal Sales Tax Act, 1994, and such application is
pending before the appropriate authority on the appointed day:
PROVIDED
FURTHER that where a registration number has been allotted under the Act to a
dealer referred to in the first proviso anytime before the appointed day, such
regist6tion number shall be deemed to have been cancelled on the appointed day
as if no such number has ever been allotted to such dealer.
(4) If a dealer who is
required by sub‑section (1) to get himself registered, fails, without any
reasonable cause, to make an application for registration within the time
allowed under sub‑section (2), the Commissioner may, by an order in
writing, after giving the dealer an opportunity of being heard, impose upon
such dealer by way of penalty a sum not less than five hundred rupees and not
exceeding one thousand rupees for each month of default, in such manner as may
be prescribed.
(1) Every dealer-
(a) who is required by
section 23 to be registered, shall, or
(b) who is not required by
section 23 to be registered but intends to be registered at any time, may,
make
an application for registration in the prescribed manner to the prescribed
authority, and such application shall be accompanied by a declaration in the
prescribed form duly filled up and signed by the dealer making the application.
(1a) A dealer who is deemed to
have been registered under sub‑section (3) of section 23 shall, within
sixty days from the appointed day, submit such information, to such authority
and in such manner, as may be prescribed.
(2) If such prescribed
authority is satisfied that the application for registration referred to in sub‑section
(1) is in order, he shall register the applicant and grant him a certificate of
registration in such form, within such period, in such manner, and subject to
such conditions and restrictions, as may be prescribed.
(2a) If the prescribed authority is satisfied
that the information provided by the dealer as referred to in sub‑section
(la) is in order, he shall, in such manner as may be prescribed and within
thirty days from the date of furnishing such information, issue a certificate
of registration under the Act to such dealer in the prescribed form which shall
be effective from the appointed day:
PROVIDED
that where a dealer fails to submit such information within the time referred
to in sub‑section (1a) without showing any reasonable cause, his
registration number, if any, allotted under the Act, or his certificate of
registration granted under clause (f) of section 119, shall be deemed to have
been cancelled on the expiry of such time and the dealer shall, for all
purposes of the Act, be deemed not to have been registered.
(3) Any dealer who has been
registered under sub‑section (2) shall, on an application made under
clause (b) of sub‑section (1), be liable to pay tax on all sales of goods
or on execution of works contract effected by him from the date from which his
certificate of registration is granted.
25. Enrolment of transporters, carriers or
transporting agents
(1) For carrying out the
purposes of section 73, section 80, section 81, every transporter, carrier or
transporting agent operating his transporting business in West Bengal for
transporting any consignment of goods into, or outside, or within, West Bengal
shall apply and obtain from the Commissioner a certificate of enrolment in such
manner, and within such time, as may be prescribed.
(2) If a transporter,
carrier or transporting agent, who is required by sub‑section (1) to get
himself enrolled, fails, without any reasonable cause, to make an application
for enrolment within the prescribed time, the Commissioner may, by an order in
writing and after giving such transporter, carrier or transporting agent an
opportunity of being heard, impose upon such transporter, carrier or
transporting agent a penalty of a sum not exceeding one thousand rupees for
each month of default, in the manner as may be prescribed.
The
Commissioner may, by an order in writing, for good and sufficient reason to be
recorded therein, demand from any dealer, casual dealer or any other person
including transporter, carrier or transporting agent, a security in such
circumstances and in such manner as may be prescribed.
27. Amendment of certificate of registration
The
prescribed authority may from time to time amend any certificate of
registration in accordance with the information furnished under section 27A,
27B, 27C or otherwise received, after due notice to the dealer, and such
amendment may be made with retrospective effect in such circumstances, and
subject to such restrictions and conditions, as may be prescribed.
27A Information
to be furnished by a registered dealer regarding changes of business
If
any registered dealer-
(a) sells or otherwise
disposes of his business or any part of his business or effects or comes to
know of any change in the ownership of his business, or discontinues his
business or changes his place of business or opens a new place of his business;
or
(b) discontinues or changes
his factory or warehouse or opens a new factory or warehouse; or
(c) changes
the name or nature of his business or effects any change in the class or
classes of goods in which he carries on his business and which is or are
specified in his certificate of registration; or
(d) in the case of a
company, effects any change in the constitution of its board of directors; or
(e) accepts digital
signature certificate issued under the Information Technology Act, 2000, or
(f) opens a new bank
account or closes an existing bank account relating to the business,
he
shall within the prescribed time and in the prescribed manner, inform the
prescribed authority accordingly and if any such dealer dies, his legal
representative shall, in the like manner, inform the said authority.
Where
the ownership of the business of a registered dealer is transferred absolutely
by sale, gift, bequest, inheritance or otherwise, or transferred by way of
lease, and the transferee or the lessee carries on such business, either in its
old name or in some other name, the transferee or the lessee shall, for all the
purposes of the Act (except for the liabilities under this Act already
discharged by such dealer), be deemed to be and to have always been registered
(in the case of a lease for so long as the lease subsists) as if the
certificate of registration of such dealer had initially been granted to the
transferee or the lessee; and the transferee or the lessee shall, on
application to the Commissioner, be entitled to have the certificate of
registration amended accordingly.
(1) Where the ownership of a
part, division or unit of the business of a registered dealer is transferred by
sale, gift, bequest, inheritance or otherwise, or transferred by way of a lease
or licence, and if the transferee, lessee or
licensee, as the case may be, carries on such business as a part of his
existing business or a new business in some other name, he shall, for the
purposes of this Act (except for the liabilities under this Act already
discharged by the transferor or lessor or licensor,
as the case h1ay be) be deemed to be a dealer in default in the matter of
payment of any tax, penalty or interest payable by or due from the transferor
or lessor or licensor, as the case may be, in respect
of all the periods immediately preceding the date of such transfer in relation
to such part, division or unit.
(2) If the transferee,
lessee or licensee is a registered dealer and carries on the business referred
to in sub‑section (1), he shall, by an application under section 27, get
his certificate of registration duly amended.
(3) If the transferee,
lessee or licensee is not a dealer registered under this Act and if he carries
on business from such part, division or unit, he shall, notwithstanding
anything contained in section 10, section 11, or section 14, be liable to pay
tax under this Act, and be liable for registration under section 24, from the
date of such transfer.
(4) Where the transferee,
lessee or licensee is deemed to be a dealer in default under sub‑section
(1) for any amount of tax, penalty or interest payable by, or due from, the
transferor or lessor or licensor, as the case may be,
such amount of tax, penalty or interest shall be recoverable from such transferee,
lessee or licensee under section 55.
Every
registered dealer shall send a declaration to such authority, within such
period and in such manner, as may be prescribed, stating the names of the
manager and all officers of other designations who are responsible for ensuring
compliance with any requirement made of such dealer under this Act, and in the
event of any change of such manager or other officers, the dealer shall send a
revised declaration in the like manner to the said authority within such time
as may be prescribed.
Where
a dealer fails to furnish the information as referred to in section 27A,
section 27B, section 27C, or section 27D within such time as may be prescribed,
the Commissioner may, after giving the dealer an opportunity of being heard, by
an order in writing, impose upon such dealer by way of penalty a sum not exceeding
five thousand rupees in such manner as may be prescribed.
28.
Amendment of certificate of
enrolment
The
Commissioner may amend any certificate of enrolment granted under subsection
(2) of section 25, in accordance with the information furnished by a transporter,
carrier or transporting agent, as the case may be, or otherwise received, after
due notice to such transporter, carrier or transporting agent, as the case may
be, and such amendment may be made with retrospective effect in such
circumstances and in such manner, and subject to such restrictions and
conditions, as may be prescribed.
(1) A certificate of
enrolment granted to a transporter, carrier or transporting agent under sub‑section
(2) of section 25, shall be cancelled by the Commissioner where he, after
giving a reasonable opportunity of being heard, is satisfied that the business
of transporting goods of such transporter, carrier or transporting agent, as
the case may be, has discontinued his business or has ceased to exist, and such
cancellation shall take effect from the date of such order.
(2) The cancellation of the
certificate of enrolment may be made on an application of the dealer or suo motu on the satisfaction of
the appropriate‑authority.
29.
Cancellation of certificate of
registration
(1) A certificate of
registration granted to a dealer under sub‑section (2) of section24,
shall be cancelled by the appropriate authority where such authority, after
giving a reasonable opportunity to such dealer of being heard, is satisfied
that-
(a) the dealer has ceased to
carry on business or has ceased to exist at his place of business; or
(b) the dealer has ceased to
be liable to pay tax under sub‑section (8) of section 10, section 11, sub‑section
(8) of section 14.
(2) The cancellation of
registration may be made on an application of the dealer or suo
motu on the satisfaction of the appropriate
authority.
(3) The cancellation of
registration shall take effect from the date of order for such cancellation.
30. Option
for cancellation of registration under specified circumstances
(1) Notwithstanding anything
contained in section 29, a registered dealer who does not manufacture goods in
West Bengal for sale, may apply in the prescribed manner, to the prescribed
authority, for cancellation of his registration under this Act, if, during the
year in which such application is made and during the year immediately
preceding such year, he has dealt exclusively in tax‑free goods specified
in Schedule A.
(2) If the prescribed
authority is satisfied that the application made under sub‑section (1) is
in order, he shall cancel the registration.
(3) A registered dealer
whose registration has been cancelled under sub‑section (2), shall
continue to be liable to pay tax in accordance with the provisions of sub‑section
(9) of section 10 in the event of making any sale of goods taxable under this
Act subsequent to such cancellation of registration, but during the period of
such liability to pay tax, he shall, within thirty days, from the date of
incurring such liability, apply for registration under section 24 and such
application shall be disposed of*in accordance with the provisions of that
section.
OTHER
INFORMATION TO BE FURNISHED BY A CASUAL DEALER, A DEALER, ETC.
If,
in the opinion of the State Government, there is appreciable evasion of tax in
respect of any goods, the State Government may, by notification, specify such
goods, and thereupon every person dealing in transporting, carrying, shipping,
or clearing, forwarding or warehousing, whether as owner or lessee or occupier
of a warehouse, such goods, shall furnish a statement or declaration in such
form, within such time, in such mariner, and for such period and to such
authority, as may be specified in the notification.
30B. Information
to be furnished by dealers in respect of transfer of goods otherwise than by way
of sale
If,
in the opinion of the State Government, it is necessary to obtain information
relating to transfer of goods otherwise than by way of sale in West Bengal, it
may, by notification, call upon dealers or such class or classes of dealers as
may be specified in the notification to furnish such information relating to
such goods in such manner, at such intervals, for such period and to such
authority, as may be specified in the notification.
30C. Penalty
for non‑furnishing or furnishing of incorrect information under section
30B
(1) Where-
(a) a dealer has failed to
furnish information as required under section 30B, or
(b) upon verification of the
information in the statement furnished under section 30B by a dealer relating
to transfer of goods otherwise than byway of sale in West Bengal, it comes to
the knowledge of the Commissioner that-
(i) any
of the particulars furnished in such statement is not correct or complete; or
(ii) the goods transferred
by such dealer otherwise than by way of sale in West Bengal have not been
accounted for by the dealer's head office, or branch office, or agent, as the
case may be; or
(iii) the agent of such
dealer is not traceable or is not in existence at the address furnished in such
statement; or
(iv) the agent of the dealer
to whom the transfer of goods has been made otherwise than by way of sale
denies to have any knowledge of the goods claimed to have been transferred to
him by the dealer; or
(v) the goods have not been
transported by the transporter named in such statement under any consignment
note or railway receipt referred to in the said statement,
the
Commissioner may, in such manner as may be prescribed, impose on such dealer,
by way of penalty, a sum, not less than fifteen per centum but not exceeding
twenty‑five per centum of the value of the goods so claimed to have been
transferred by him.
(2) If any penalty is
imposed under sub‑section (1) for concealment of any sale with an intent
to evade payment of tax thereon in respect of any period, such sale shall be
excluded in determining the turnover of sales in respect of such period for the
purpose of imposition of penalty, if any, under sub‑section (1) of
section 96.
(1) Subject to such
conditions as may be prescribed, any dealer to whom a notice has been issued
proposing imposition of penalty under sub‑section (1) of section 30C,
may, before the date fixed in such notice for hearing, at his option, compound
the penalty proposed to be imposed, as mentioned in such notice, and the
Commissioner may, at his discretion, accept from such dealer, by way of
composition of penalty proposed to be imposed under sub‑section (1) of
that section, an amount equal to ten per centum of the value of goods claimed
by the dealer to have transferred by him otherwise than by way of sale in West
Bengal in the statement furnished by him under section 30B.
(2) On payment in full of
the amount referred to in sub‑section (1), the proceedings commenced
against the dealer under sub‑section (1) of section 30C shall not be
proceeded with further.
(3) If a registered dealer
fails to submit statements, accounts or declarations referred to in sub‑section
(1), he shall be liable to pay a penalty not exceeding twenty‑five
thousand rupees for each time of default, in the manner as may be prescribed.
(1) Every registered dealer
shall, in the manner as may be prescribed, submit before the prescribed
authority such statements, accounts or declarations within such time as may be
prescribed and shall verify that such statements, accounts or declarations are
true to the best of his knowledge and belief.
A
casual dealer liable to pay tax under section 15, shall in the prescribed
manner, submit a statement in writing giving his permanent residential address
and particulars of such sale or purchase along with receipted copy of challan as proof of payment of tax for such sale or
purchase to the Commissioner.
31.
Payment of net tax or any other tax,
interest, penalty
Any
amount-
(a) of net tax or any other
tax payable or due, for a tax period or payable according to a return referred
to in sub‑section (1) of section 32, or
(b) of the interest payable
under section 33 or section 34 or section 34A, or
(c) of tax
payable after assessment under section 45, or section 46, or section 48, or
(d) of penalty imposed under
any provisions of this Act, or
(e) other than those
referred to in clause (a), clause (b), clause (c) or clause (d), payable under
this Act,
shall
be paid into an appropriate Government Treasury, in such manner, at such
interval, and within such time, as may be prescribed.]
Any
amount of reverse credit as referred to in clause (36b) of section 2 arising in
a tax period shall be adjusted within the said tax period in such manner and
subject to such conditions and restrictions, as may be prescribed.
32.
Furnishing of return by dealer
(1) Every dealer liable to
pay tax under the Act or every other dealer, if so, required by the
Commissioner by a notice served in the prescribed manner, shall furnish such
returns by such dates and to such authority, as may be prescribed.
(2) Every dealer required by
sub‑section (1) to furnish a return shall, before furnishing such return,
pay the full amount of the net tax and interest if any, payable according to
such return, in the manner as provided in section 31 and shall furnish along
with such return, a receipt from the appropriate Government Treasury referred
to in that section showing the payment of such amount:
PROVIDED
that where a dealer required by sub‑section (1) to furnish return for any
return period is unable to make payment of the full amount of the net tax or
interest payable according to such return, such dealer shall furnish the return
without making payment of the full amount of the net tax or interest payable
according to such return along with an application adducing reasons to the
Commissioner for extension of time for making payment of the unpaid amount of
net tax or interest payable up to the extended date of payment:
PROVIDED
FURTHER that the Commissioner may, if he is satisfied on the reasons adduced by
the dealer in the application referred to in the first proviso, extend, by an
order in writing, the time for making payment of such unpaid amount of the net
tax and interest if any, payable thereon on such terms and conditions as he may
deem fit and proper.
(3) If any dealer who has
furnished a return under sub‑section (1), discovers any omission or error
in any return furnished by him, he may, at any time before the date prescribed
for furnishing of the next return by him, furnish a revised return; and if the
revised return shows a greater amount of net tax or interest to be payable than
what was shown in the original return, it shall be accompanied by a receipt showing
payment of the extra amount or the amount of net tax and interest if any,
payable thereon in the manner as provided in section 31.
(4) Where a deduction of an
amount is made under sub‑section (1) of section 40 from the payment of
any sum to a dealer for execution of a works contract, and such amount is
deposited under sub‑section (2) of that section, the deduction of such
amount shall be deemed to be a payment of tax by such dealer on the date of
such deduction, and he shall furnish along with his return required under sub‑section
(1) of this section, in respect of such amount a copy of the certificate of
deduction referred to in sub‑section (3) of section 40, duly certified by
such dealer, as a proof of such payment of tax:
PROVIDED
that where a dealer does not receive a certificate of deduction under sub‑section
(3) of section 40 on or before the prescribed date of furnishing of return for
a return period, he shall furnish the return stating the fact in writing, and
shall undertake to furnish the copy of such certificate of deduction within
fifteen days from issue of such certificate to him under sub‑section (3)
of section 40.
(5) A dealer liable to pay
tax under sub‑section (1) or sub‑section (2), as the case may be,
of section 10 but not yet registered, shall furnish return in respect of the
return period starting on or from such appointed day and pay tax in accordance
with the provisions of this Act.
(1) Where a dealer required
to furnish return under sub‑section (1) of section 32, furnishes the
return in respect of any return period by the prescribed date or thereafter but
fails to make full payment of net tax payable, under sub‑section (2) of
section 32, in respect of any tax period within such return period by the
prescribed date, he shall pay a simple interest at the rate of twelve per
centum per annum for the period commencing on the date immediately following
the prescribed date for payment of net tax and up to the date prior to the date
of payment of such net tax or, up to the date of commencement of proceeding
under section 55 or, up to the date prior to the date of provisional assessment
under section 45 or assessment under section 46 or section 47 or section 48, as
the case may be, whichever is earlier, in respect of such return period upon so
much of the amount of net tax payable by him according to such return as
remains unpaid:
PROVIDED
that where such dealer admits in writing that the amount of net tax payable in
respect of any such tax period within the return period is an amount which is
either more or less than what has been originally shown as payable in the
return and where the Commissioner is satisfied on the point of such admission,
the interest shall be payable upon so much of the amount of net tax payable for
such tax period according to such admission as remains unpaid.
(2) Where
a dealer required to furnish return under sub‑section (1) of section 32,
fails to furnish such return by the prescribed date or thereafter in respect of
any return period before the provisional assessment under section 45 or the
assessment under section 46 or section 48, as the case may be, and on such
provisional or other assessments full amount of net tax payable for such period
is found not to have been paid by him by the prescribed date, he shall pay a
simple interest at the rate of twelve per centum per annum for the period
commencing on the date immediately following the prescribed date of payment of
such net tax in respect of each tax period and up to the date prior to the date
of provisional assessment under section 45 or assessment under section 46 or
section 48, as the case may be, in respect of such return period upon so much~
of the amount of net tax payable by him according to such assessment as remains
unpaid:
PROVIDED
that where a provisional assessment under section 45 or an assessment under
section 46 or section 48 is made for more than one return period and such
assessment does not show separately the net tax payable for the tax periods
within such return periods in respect of which interest is payable under this
sub‑section, the Commissioner shall apportion the net tax payable for the
tax periods within such return periods on the basis of such assessment.
(3) Where a dealer required
to reverse any amount of input tax credit or input tax rebate as referred to in
section 31A in respect of a particular tax period, fails to do so, he shall pay
a simple interest upon such amount at the rate of twelve per centum per annum
for the period commencing on the date immediately following the prescribed date
for payment of net tax for such tax period and up to the date prior to the date
of payment of such net tax or, up to the date of commencement of proceeding
under section 55 or, up to the date prior to the date of provisional assessment
under section 45 or assessment under section 46 or section 47, as the case may
be, whichever is earlier.]
34. Interest
for non‑payment or delayed payment of assessed tax
(1) Where a dealer fails to
make payment of any tax due after provisional or other assessments by the date
specified in the notice issued under section 45 or section 46 2 or section 481
for payment thereof, he shall, subject to the provisions of sub‑section
(2), pay a simple interest at the rate of twelve per centum per annum for the
period of default, calculated from the day next following the date specified in
such notice up to the day of full payment of such tax or up to the day
preceding the day of commencement of proceedings under section 55, whichever is
earlier upon so much of the amount of tax payable by him according to such
notice as remains unpaid.
(2) Where as a result of an
order under section 84, section 85, section 86, section 87 or section 88, the
amount of tax payable is modified, the interest payable under sub‑section
(1) shall be determined or re‑determined on the basis of such modified
amount and the excess interest paid, if any, shall be refunded.
34A. Interest
for failure to make payment of tax as referred to in clause (a) of section 118
Where
a registered dealer fails to make payment of tax as referred to in clause (a)
of sub‑section (1) of section 118 in the prescribed manner and by the
prescribed date he shall pay a simple interest at the rate of twelve per centum
per annum for the period commencing on the date immediately following the
prescribed date for payment of tax and ending on the date prior to the date of
payment of such tax or up to the date of commencement of proceedings under
section 55, whichever is earlier, upon so much of the amount of tax payable by
him according to such return as remains unpaid.
35.
Exemption from payment of interest
Notwithstanding
anything contained in section 33 or section 34 'for section 34A) no interest
shall be payable in such cases or under such circumstances and subject to such
conditions, if any, as may be prescribed.
36.
Interest payable by Commissioner
The
Commissioner shall, in the prescribed manner, pay a simple interest at the rate
of twelve per centum per annum for the period of delay in making refund to
certain class of persons referred to in section 61, or to a dealer of the
amount of tax paid in excess which arises out of an order passed under section
84, section 85, section 86, section 87 or section 88, from the first day of the
month next following the date of such order up to the date on which the refund
is made in the manner referred to in section 62, upon the amount of tax
refundable to him according to such order.
37. Rounding
off of net tax or any other tax payable for calculation of interest
In
calculating the interest payable under section 33, section 34, section 34A or
section 36, the amount of net tax or any other tax payable or due in respect of
which such interest is to be calculated shall be rounded off to the nearest
multiple of one hundred rupees, if such part is fifty rupees or more, it shall
be increased to one hundred rupees and if such part is less than fifty rupees,
it shall be ignored.]
38. Rounding
off of amount Of net tax or any other tax, or penalty
The
amount of tax net tax or any other tax, or penalty payable or refundable for
any period under the provisions of this Act shall be rounded off to the nearest
rupee and for this purpose, where such amount contains a part of a rupee, then
if such part is fifty paise or more, it shall be
increased to one rupee and if such part is less than fifty paise,
it shall be ignored.
39.
Collection of tax only by dealers
liable to pay tax
(1) No dealer who is not
liable to pay tax under this Act shall collect, in respect of any sale of goods
by him, any amount of tax under this Act and no dealer who is liable to pay tax
under this Act, shall make any such collection except in accordance with the
provisions of this Act:
[x x x]
(2) If any dealer
contravenes the provisions of sub‑section (1), he shall, notwithstanding
anything contained elsewhere in this Act, deposit the amount collected in such
contravention into an appropriate Government Treasury within thirty days from
the date of such collection and intimate the Commissioner of such deposit along
with a receipt from such Treasury or Bank showing payment of such amount.
(3) The
Commissioner shall on application made by the buyer in respect of sales of
goods to him referred to in sub‑section (1) and on such terms and
conditions as he may deem fit and proper refund to such buyer the tax or the
excess tax, as the case may be, collected from such buyers and deposited by the
dealer in the manner referred to in sub‑section (2):
PROVIDED
that no application from any buyer shall be entertained unless the same is made
within twelve months from the date on which the tax or excess tax, as the case
may be, is paid and the application is supported by relevant cash memo or bill
issued by the dealer.
(4) If a dealer is in
default in depositing in accordance with the provisions of sub‑section
(2), the amount, collected in contravention of the provisions of sub‑section
(1), the Commissioner may, after giving such dealer a reasonable opportunity of
being heard, by an order in writing, direct the dealer that he shall pay by way
of penalty a sum not less than the amount of tax so collected but not exceeding
twice the amount of tax so collected by him in contravention of the provision
of sub‑section (1).
40. Deduction
at source from payment to a dealer against execution of works contract
(1) Notwithstanding
anything contained in section 32 or any rules made there under or any terms of
a contract to the contrary, any person responsible for paying any sum to any
dealer for execution of a works contract referred to in section 14, wholly or
partly in pursuance of a contract between such dealer and-
(a) Government,
(b) a local authority,
(c) a
corporation or a body established by or under any law for the time being in
force,
(d) a company incorporated
under the Companies Act, 1956 (1 of 1956), including a Government undertaking,
(e) a co‑operative
society registered or deemed to be registered under the West Bengal Co‑operative
Societies Act, 1983 (West Bengal Act 45 of 1983),
(f) an educational
institution, or
(g) a promoter,
shall,
at the time of payment of such sum in cash or by issue of a cheque
or draft or any other mode of payment, deduct an amount towards tax equal to
two per centum of such sum being paid in respect of such works contract:
PROVIDED
that no deduction under this sub‑section shall be made,-
(i) where
the payment is made as advance prior to the commencement of the execution of
such works contract; or
(ii) where no transfer of
property in goods (whether as goods or in some other form) is involved in the
execution of such works contract, or
(iii) where the dealer
produces a certificate from the Commissioner under sub‑section (2) of
section 99 that he has no liability to pay tax under section 14 or that he has
paid tax payable by, or due from, him under that section:
PROVIDED
FURTHER that no deduction under this sub‑section shall be made in respect
of that part of payment to a dealer which represents his contractual transfer
price of the goods as referred to in clause (a) of sub‑section (2) of
section 18, where such dealer declares in writing to that effect claiming
exemption from tax.
Explanation:
For the purposes of this sub‑section, "promoter" means a person
who constructs, reconstructs, converts, renovates or extends or causes to be
constructed, reconstructed, converted, renovated or extended, a building
(including a flat or apartment or a block of flats or apartments or a resort)
on a plot of land for the purposes of transfer of such building by sale or
otherwise to any person or to a company, firm, cooperative society or any
association of persons, and includes-
(i) his
assignee, if any,
(ii) the person who develops
or reclaims the land, the person who constructs, reconstructs, converts,
renovates or extends, and the person who transfers, such building, if such
persons are different,
(iii) a society registered
under the West Bengal Societies Registration Act, 1961 (West Bengal Act 26 of
1961),
(iv) any firm, board or other
association of persons established by or under any law for the time being in
force, but excluding those referred to in clauses (a) to (f) of this sub‑section.
(2) Where deduction of an amount is made
under sub‑section (1),-
(a) the
person making such deduction shall deposit the amount so deducted into '[an
appropriate Government Treasury within such time, in such manner and in such
form or challan as may be prescribed; or
(b) in the case of a person
who adopts "public works system of accounting" and makes such
deduction, he shall transfer the amount so deducted to the appropriate head of
account through account statement in the manner prescribed, which is required
to be sent periodically to the Accountant General, West Bengal, and such
transfer shall be deemed to be a deposit of the amount so deducted by the
person making such deduction on the basis of such statement.
(3) After the deposit of the
amount under sub‑section (2), the person who makes the deduction and
deposit, shall, within fifteen days from the date of such deposit, issue to the
dealer a certificate in the prescribed form for each deduction separately and
send a copy of receipted challan or a copy of the
account statement referred to in sub‑section (2), as the case may be, to
the Commissioner along with the relevant certificate of deduction and such
document as may be prescribed.
(4) On receipt of a
certificate of deduction referred to in sub‑section (3), the deposit of
an amount of a dealer referred to in sub‑section (2), shall be adjusted
by the Commissioner towards tax liability of the dealer under section 18, and
shall constitute a good and sufficient discharge of the liability of the person
deducting such amount to the dealer to the extent of the amount deducted and
deposited.
(5) Where any person, while
paying any sum to a dealer, contravenes the provisions of sub‑section
(1), sub‑section (2) or sub‑section (3), he shall be personally
liable for such contravention, and the Commissioner may, after giving him an
opportunity of being heard, by order in writing and in such manner as may be
prescribed, impose on such person a penalty, not exceeding twice the amount
required to be deducted and deposited by him into the appropriate Government
Treasury.
(6) Where the dealer from
whose account any amount has been deducted under sub‑section (1) and
deposited under sub‑section (2) proves to the satisfaction of the
Commissioner that he is not liable to pay tax under section 14 and such amount
was not wholly or partly payable by him under this Act, the Commissioner shall
refund or adjust the amount refundable to the dealer in such manner as may be
prescribed.
SCRUTINY
AND VERIFICATION OF RETURNS FURNISHED BY,AND AUDIT OF ACCOUNTS AND OTHER
DOCUMENTS MAINTAINED BY, A DEALER
(1) Every return, furnished
under sub‑section (1) of section 32, shall be scrutinised
by the Commissioner to ascertain the correctness of calculation of input tax
credit or input tax rebate and net tax, including application of proper rate of
tax, payable according to such return, and the payment of interest payable
under sub‑section (1) of section 33, if any.
(2) If any mistake is
detected upon the scrutiny made under sub‑section (1), the Commissioner
shall, in the prescribed manner, serve upon the dealer who has filed such
return, a notice requiring him to rectify the mistake or to pay the amount of
net tax payable in deficit along with the interest payable under sub‑section
(1) of section 33, if any, within the date specified in such notice.
(3) The notice referred to
in sub‑section (2) shall not be issued to any dealer after the expiry of
four months from the day on which a return has been furnished, under sub‑section
(1) of section 32.
(4) If upon scrutiny made
under sub‑section (1), a dealer is found to have paid net tax, or
interest, in excess of the amount payable as per such return, the Commissioner
shall, inform the same to the dealer within one month from the date of
completion of such scrutiny.
(1) Where the Commissioner,
for reasons to be recorded in writing, has reason to believe that a dealer has
furnished incorrect statement of his turnover of purchases or turnover of sales
or contractual transfer price or incorrect particulars of his purchases or
sales or contractual transfer price or has claimed excess amount of input tax
credit or input tax rebate in any return furnished under sub‑section (1)
of section 32, he may verify the statement and particulars furnished in such
return with reference to the accounts, registers or documents, including those
in the form of electronic records, maintained or kept by such dealer.
(2) If upon verification of
return made under sub‑section (1), the Commissioner is not satisfied that
the return furnished by the dealer is correct and complete, he shall proceed to
make assessment of the dealer as referred to in section 46 or section 48, as
the case may be.
(3) No verification shall be
made under sub‑section (1) after the assessment of the dealer is
initiated under section 46 or section 48.
(1) Notwithstanding anything
contained in section 47 and section 49 and subject to such conditions,
restriction and in such manner, as may be prescribed, the Commissioner shall,
from among registered dealers, select on a random basis, or upon information or
otherwise, such percentage, or such class or classes of dealers, as may be
prescribed, for audit of the accounts, registers or documents, including those
in the form of electronic records, maintained or kept by such dealer for any
year or part thereof, not being a period which has ended five years previous to
the day of selection.
(2) After a selection is
made under sub‑section (1), the Commissioner shall, with due notice to
the dealer so selected, proceed to audit the accounts, registers and documents,
including those in the form of electronic records, maintained or kept by the
dealer to verify the correctness of returns furnished and the admissibility of
various claims including the input tax credit or input tax rebate or refund,
for the year or part thereof referred to in sub‑section (1).
(3) The Commissioner shall,
after considering all the evidence produced in course of the proceedings or
collected by him, or to the best of his judgement
where the dealer has failed to comply with the notice issued under sub‑section
(1) prepare a report stating his observation therein regarding the correctness
of returns, admissibility of various claims of the dealer for the period for
which such audit is made.
(4) Any audit under this
section shall be completed within six months from the date on which the
selection is made by the Commissioner:
PROVIDED
that where the Commissioner is satisfied that audit in respect of such dealer
cannot be completed within six months from the date of selection, he may, upon
giving the dealer an opportunity of being heard and for the reasons to be
recorded in writing, extend the period for another six months:
PROVIDED
FURTHER that the order of such extension shall be made within six months from
the date of selection for audit and such order shall be immediately communicated
to the dealer.
(1) Where a tax invoice has
been issued and the amount shown as tax charged in the tax invoice exceeds the
tax chargeable under this Act in respect of that sale, the registered dealer,
or a dealer who has made an application under sub‑section (1) of section
24 within thirty days from the date of incurring liability to pay tax under the
Act, making the sale shall provide the purchaser with a credit note and the
purchaser shall provide such dealer making the sale, with a debit note
containing such requisite particulars as may be prescribed.
(2) Where the tax invoice
has been issued and the tax chargeable under this Act in respect of the sale
exceeds the amount of tax charged in that tax invoice, the registered dealer,
or a dealer who has made an application under sub‑section (1) of section
24 within thirty days from the date of incurring liability to pay tax under the
Act, making the sale shall provide the purchaser with a debit note and the
purchaser shall provide such dealer making the sale, with a credit note
containing such requisite particulars as may be prescribed.
(3) In
case of goods returned or rejected by the purchaser, a credit note shall be issued
by the dealer making the sale to the purchaser, and a debit note will be issued
by the purchaser to the dealer making the sale, containing such requisite
particulars as may be prescribed:
PROVIDED
that where the goods sold or purchased in a year is returned or rejected in a
subsequent year, within a period of six months from the date of sale or
purchase, the credit note issued by the seller or the debit note issued by the
purchaser shall be adjusted with the turnover of sales or turnover of purchases,
as the case may be, in the year in which such goods are returned or rejected.
SCRUTINY
AND VERIFICATION OF STATEMENTS AND DOCUMENTS FURNISHED BY A CASUAL DEALER
44A. Scrutiny
and verification of statements and documents furnished by a casual dealer
(1) Every statement and
document, furnished under section 30F shall be scrutinised
by the Commissioner to ascertain the correctness of calculation of tax payable,
including application of proper rate of tax, according to such statement
submitted in writing.
(2) If any mistake is
detected upon the scrutiny made under sub‑section (1), the Commissioner
shall, in the prescribed manner, serve upon the casual dealer who has filed
such statement, a notice in such form as may be prescribed, requiring him to
pay the amount of tax in deficit, if any, within the date specified in such
notice.
(3) If upon scrutiny made
under sub‑section (1), a casual dealer is found to have paid tax in
excess of the amount payable as per such statement, the Commissioner shall,
inform the same to the casual dealer within one month from the date of
completion of such scrutiny.
(4) Where the Commissioner,
for reasons to be recorded in writing, has reason to believe that a casual
dealer has furnished incorrect statement of his sale or purchase in the
statement furnished under section 30F, he may verify such statement.
(5) If
upon verification of the statement referred to in sub‑section (4), the
Commissioner is not satisfied that the statement furnished by such casual
dealer are correct and complete, he shall proceed to make assessment of the
casual dealer as referred to in sub‑section (2) of section 48.
PROVISIONAL
ASSESSMENT AND ASSESSMENT UPON HEARING AND DETERMINATION OF INTEREST
(1) Where a dealer required
to furnish return for a period under sub‑section (1) of section 32,-
(a) fails to furnish such
return; or
(b) furnishes
such return but fails to make an application to the Commissioner for extension
of date of payment, of the unpaid amount of net tax and interest if any, as
referred to in the first proviso to sub‑section(2) of section 32; or
(c) furnishes such return
but fails to make payment of net tax or interest thereon in accordance with the
terms and conditions and within such time as may be specified by the
Commissioner as referred to in the first proviso to sub‑section (2) of
section 32; or
(d) furnishes such return
but fails to make payment of the unpaid amount of net tax or interest and where
the Commissioner has rejected his application for extension of date of payment
as referred to in the first proviso to sub‑section (2) of section 32,
the
Commissioner or any other person appointed under sub‑section (1) of
section 6 to assist him, may, notwithstanding anything contained in section 46,
proceed to assess the dealer provisionally for that period:
PROVIDED
that no provisional assessment under this section in respect of a return period
shall be made following the expiry of six months from, the prescribed date for
furnishing such return or the extended date for making payment of net tax, as
the case may be:
PROVIDED
FURTHER that in computing the time limit as specified in the first proviso for
making any provisional assessment under this section, the period during which
the Commissioner is restrained from commencing or continuing any proceedings
from such provisional assessment by an order of a tribunal or any court, shall
be excluded.
(2) The
Commissioner or other authority as referred to in sub‑section (1), shall
assess the dealer on the basis of past returns, or past records, and where no
such returns or records are available, on the basis of information received by
the Commissioner and where the dealer fails to pay the net tax for any tax
period within the date extended by the Commissioner, shall impose a penalty not
exceeding twice the amount of tax so assessed and direct the dealer by a notice
to pay the amount of tax assessed, interest determined and penalty imposed in
such manner and within such date as may be prescribed.
(3) Notwithstanding anything
contained elsewhere in this section, if the dealer produces documentary
evidence for furnishing return and receipted copy of challan
showing full payment of net tax and interest, if any, on or before the date
fixed under sub‑section (2) for such purpose, the said authority shall
close the proceeding initiated under this section.
(4) If the dealer furnishes
receipted challans showing full payment of net tax
and interest payable according to such demand notice and fifty per centum of
penalty demanded in such notice served under sub‑section (2), on or
before the date of payment mentioned in such notice, the provisional assessment
shall stand revoked to the extent of demand of net tax, interest and balance
fifty per centum of penalty.
(5) Nothing contained in
this section shall prevent the Commissioner from making assessment under
section 46 and any net tax or interest paid, and penalty paid in excess of the
fifty per centum of the amount of penalty imposed against provisional assessment
or assessments, as the case may be, shall be adjusted against net tax and
interest payable on assessment made under that section.
46.
Assessment after giving notice to
the registered dealer
(1) Where-
(a) no return has been
furnished by a registered dealer for any return period of a year; or
(aa) return
has been furnished by a registered dealer without paying net tax or interest
for any of the tax period within the prescribed date, or within such date, as
may be extended by the Commissioner; or
(b) a registered dealer
fails to make payment of the amount of net tax or interest, in deficit within
the date specified in a notice issued under sub‑section (2) of section
41; or
(c) upon verification of
return under sub‑section (1) of section 42, or upon any enquiry, or upon
report received under section 43, or otherwise, the Commissioner is not
satisfied that the return furnished by a registered dealer is correct and
complete; or
(d) upon search or seizure
of accounts, registers or documents, or of goods of a registered dealer, the
Commissioner has reasons to believe that the registered dealer has not
accounted for any turnover of sales or turnover of purchases in the return
furnished by such dealer or in the accounts, registers or documents referred to
in section 63; or
(e) a
refund has been made to a registered dealer under clause (a) of section 61; or
(f) a registered dealer
brings to the notice of the Commissioner, in writing, within six months from
the end of any year that due to error in fact or in law, an amount of net tax
or interest has been paid by him in excess of what was actually payable by him
for any return period of that year and the Commissioner is satisfied on the
grounds adduced by such registered dealer; or
(g) a registered dealer
other than A dealer enjoying deferment, exemption or remission of tax under
clause (a), or clause (b), or clause (c) of sub‑section (1) of section
118, as the case may be, brings to the notice of the Commissioner, in writing, within
three months from the end of the following year that he wants refund of the
excess amount of input tax credit or input tax rebate which has accumulated
during that year and which has remained unadjusted at the end of the said
following year; or
(h) a registered dealer has
closed his business; or
(i) the Commissioner deems it fit and
proper for any other reason,
the
Commissioner shall, after giving a notice to such dealer, proceed in such
manner as may be prescribed to assess to the best of his judgement
the amount of net tax payable by such dealer in respect of such year or in
respect of any return period of such year, as he may deem fit and proper:
PROVIDED
that where the assessment is initiated upon receipt of A report under section
43, the Commissioner shall arrive at an independent decision on the
discrepancies, anomalies or evasion or any other matter recorded in such
report:
PROVIDED
FURTHER that no assessment shall be made under this section for the period for
which an assessment made under sub‑section (2) of section 45 has not been
revoked under sub‑section (3) of such section, and action has been taken
under section 55, or appeal is pending under section 84 or application for
revision is pending under section 87 in respect of such assessment:
PROVIDED
ALSO that if on appeal or revision the provisional assessment order passed
under section 45 is either annulled or set aside with a direction to make fresh
assessment, no further action shall be taken under section 45 and assessment
for that period shall be made afresh under this section and such assessment
shall be completed within two years from the date of order made in appeal or
revision.
(2) While making an
assessment under sub‑section (1), the Commissioner may, if he is
satisfied-
(a) that the dealer has
defaulted in furnishing any return as required under section 32 without any
reasonable cause; or
(b) the dealer has furnished
such return but has failed to pay the full amount of net tax for any tax period
within the prescribed date or within such date as extended by the Commissioner,
direct
that the dealer shall pay by way of penalty, in addition to the amount of tax
so assessed, a sum not exceeding fifty per centum of the amount so assessed.
(3) The Commissioner shall-
(a) in making the assessment
under sub‑section (1) and imposing the penalty under sub‑section
(2), give the dealer a reasonable opportunity of being heard; and
(b) after making such
assessment or imposing such penalty, issue to the dealer a notice directing him
to pay the net tax payable, interest determined and penalty imposed upon such
assessment in such manner as may be prescribed.
(1) Where
the Commissioner does not proceed to assess any registered dealer under sub‑section
(1) of section 46 for any year or any return period of such year and where the
provisional assessment made against such dealer in respect of such year or
return period has been revoked under sub‑section (3) of section 45, the
Commissioner shall accept the returns furnished by the dealer for such year or
any return period of such year as correct and complete and assessment in
respect of such year or such period shall be deemed to have been made by him.
(2) Upon making of an
assessment under sub‑section (1), the Commissioner shall inform the
dealer who is assessed under that sub‑section in such manner and within
such time as may be prescribed.
(3) Where an assessment is
deemed to have been made under sub‑section (1) in respect of a registered
dealer relating to any year or part of a year and where it appears to the
Commissioner on information or otherwise that in a return furnished by such
registered dealer under section 32 in respect of any period of such year or
part of a year,-
(a) certain sale price or
part thereof, contractual transfer price or part thereof, has not been
disclosed in such return, or has escaped levy of tax thereon at the appropriate
rate, erroneously or otherwise, or
(b) the deductions from the
turnover of sales were claimed under sub‑section (1) of section 16 in
such return, erroneously or otherwise, in excess of what is admissible under
sub‑section (1) of that section, or the deductions so claimed in such
return are not supported by evidence referred to in sub‑section (1) of
that section, or
(c) excess amount of input
tax credit or input tax rebate has been enjoyed by the dealer for that period,
and no reverse credit for such excess amount has been made by such dealer,
which
has resulted in reduction of the amount of net tax payable by such registered
dealer or the State Government has suffered loss of revenue on any of the
grounds referred to in clause (a), or clause (b), or clause (c), of this sub‑section
on account of such registered dealer in respect of such year or part of such
year, the Commissioner shall, within a period of four years from the date of
assessment deemed to have been made in accordance with the provisions of sub‑section
(1), after giving such registered dealer a reasonable opportunity of being
heard, reopen such assessment by an order in writing in the prescribed manner
for making a fresh assessment of tax under sub‑section (1) of section 46:
PROVIDED
that the fresh assessment under sub‑section (1) of section 46 for such
year shall be made, notwithstanding the provisions of section 49, on any date
within two years from the date of passing the order in writing for reopening
the assessment in respect of such year, which is deemed to have been made in
accordance with the provisions of sub‑section (1) of this section.
(3) Where a registered
dealer brings to the notice of Commissioner by making an application to him
within six months from the date of assessment deemed to have been made in
accordance with the provisions of sub‑section (1) in respect of any year
that due to his error in fact or in law, an amount of net tax or interest has
been paid by him in excess of what was payable in respect of any return period
falling within such year; and the Commissioner may, if he is prima facie
satisfied about such error in fact or in law, within one year from the date of
receipt of such application, reopen such assessment, by an order in writing,
for making a fresh assessment of tax for such year under sub‑section (1)
of section 46.
48. Assessment
of tax payable by dealers other than registered dealer
(1) If upon information
which has come into his possession, the Commissioner is satisfied that any
dealer, who has been liable to pay tax under this Act in respect of any period
but has failed to get himself registered or has not been registered, the
Commissioner shall proceed in such manner as may be prescribed to assess to the
best of his judgement the amount of net tax payable
by the dealer in respect of such period and, in making such assessment, shall
give the dealer a reasonable opportunity of being heard and after making such
assessment, the Commissioner shall issue to the dealer a notice in the
prescribed form directing him to pay the amount of net tax found to be payable
upon such assessment in such manner as may be prescribed.
(2) Where-
(a) the
commissioner upon verification as referred to in sub‑section (5) of
section 44A is not satisfied that the statement and documents submitted under
section 30F by a casual dealer provide correct and complete information, or
(b) the casual dealer has
failed to submit the statement and documents referred to in section 30F within
the time specified therein,
the
Commissioner shall proceed in such manner as may be prescribed to assess to the
best of his judgement, the amount of tax due from
such casual dealer in respect of purchases or sales made by him and in making
such assessment, shall give the casual dealer a reasonable opportunity of being
heard and after making such assessment, the Commissioner shall issue to the
casual dealer a notice in the prescribed form directing him to pay the amount
of tax found to be due upon such assessment in such manner as may be
prescribed.
(1) No assessment under
section 46 or section 47 shall be made after the 30th day of June next
following the expiry of two years from the end of the year in respect of which
or part of which the assessment is made.
(2) (a) No assessment under sub‑section
(1) of section 48 shall be made after the 30th day of June next following the
expiry of six years from the end of the year in respect of which or part of
which the assessment is made.
(b) No assessment under sub‑section
(2) of section 48 shall be made after the 30th day of June next following the
expiry of six years from the end of the year during which sales or purchases as
referred to in clause (a) and clause (b) of section 15 were made for which the
assessment is required to be made.
(3) Notwithstanding anything
contained in sub‑section (1), or sub‑section (2), when a fresh
assessment is required to be made in pursuance of an order under section 84,
section 85, section 86 or section 87, or in pursuance of any order of the
Tribunal or any court, such fresh assessment may be made at any time within two
years from the date of such order.
(4) In computing the time
limited by sub‑section (1), sub‑section (2), or sub‑section
(3), for making any assessment under section 46, or section 47, or section 48,
the period during which the Commissioner is restrained from commencing or
continuing any proceedings from such assessment by an order of an authority
under the Act, or a Tribunal or any court shall be excluded.
(1) Where the Commissioner
is satisfied that a dealer is liable to pay interest under section 33, section
34 or section 34A he shall, is such manner as may be prescribed, determine the
amount of interest payable by such dealer.
(2) If on
such determination, any additional amount of interest is found to be payable by
the dealer or any excess amount of interest is found to be refundable to the
dealer, the Commissioner shall issue a notice, in the prescribed manner, to
such dealer directing him to pay such additional amount or informing him of the
excess amount paid, as the case may be.
(3) No determination of
interest under sub‑section (1) in respect of interest payable under
section 33 shall be made after the date of '[assessment under section 46 or
section 48, as the case may be] in respect of the period for which interest is
determined.
51.
Rectification of mistake in
determination of interest
(1) Where there is an
apparent mistake in the determination of interest under sub‑section (1)
of section 50, the Commissioner may, on his own motion or upon application made
by a dealer, within twenty‑four months from the date of such
determination of interest, rectify the amount of interest payable by such
dealer or refundable to such dealer and issue a fresh notice for payment of
interest in the manner prescribed under that section.
(2) Where on rectification
of the amount of interest under sub‑section (1), any excess amount is
found refundable to a dealer, the Commissioner shall, in the manner referred to
in section 62, refund such excess amount of interest to such dealer.
52.
Assessment without prejudice to
prosecution for any offence
Any
assessment of tax or determination of interest made under this Act shall be
without prejudice to any prosecution instituted for an offence under this Act.
(1) Where a dealer is a
Hindu Undivided Family, firm or other association of persons, and such family,
firm or association is partitioned, disrupted or dissolved, as the case may
be,-
(a) the net tax, penalty or
interest payable under this Act by such family, firm or association of persons
for the period up to the date of such partition, disruption or dissolution shall
be assessed, imposed or determined as if no such partition, disruption or
dissolution had taken place and all the provisions of this Act, shall apply
accordingly, and
(b) every person who was, at
the time of such partition, disruption or dissolution, & member of the
Hindu Undivided Family, partner of a firm or member of an association of
persons, and the legal representative of any such person, who is deceased,
shall, notwithstanding such partition, disruption or dissolution, be jointly
and severally liable for the payment,
of
the net tax, penalty or interest payable under this Act by such family, firm or
association of persons for the period up to the date of such partition,
disruption or dissolution, whether assessment of such tax, imposition of such
penalty or determination of such interest is made prior to, or after, such
partition, disruption or dissolution.
(2) Where a dealer carrying
on a business as the sole proprietor dies and the business is partitioned,
disrupted or discontinued upon his death, the executor or administrator of, or
the legal heir to, the estate of such deceased dealer shall pay net tax or any
other tax, penalty or interest payable by, or due from, such deceased dealer
out of such estate; and such executor, administrator or legal heir shall,
notwithstanding the provisions of clause (11) of section 2 be deemed to be a
dealer under this Act for the purposes of assessment of tax, determination of
interest, and imposition of penalty and payment, recovery and refund of tax,
penalty or interest, and all the provisions of this Act relating to appeal,
revision or review in respect of the tax assessed, or penalty imposed or
interest determined, shall apply accordingly.
RECOVERY OF TAX, PENALTY AND INTEREST AND REFUND
54. Certain
transfers of immovable property by a dealer to be void
(1) Where during the period commencing on the
date of service of a notice of demand under sub‑section(2) of section 45,
or clause (b) of sub‑section (4) of section 46, or section 48, or sub‑section
(2) of section 50, or sub‑section (1) of section 51 or any other
provisions of the Act and ending on the date of service of notice by the
authority competent, to issue such notice, under clause (a) or clause (b) of
sub‑section (1) of section 55, as the case may be, any dealer without
having made full payment of net tax or any other tax, interest, or penalty
payable or due, as the case maybe, under this Act, specified in such notice of
demand as aforesaid, creates a charge on, or transfers or delivers possession
(by way of sale, mortgage, gift, exchange or any other mode of transfer of
right, title or interest) of, any of his immovable properties in favour of other person, such charge, transfer or delivery
of possession shall be void as against any claim in respect of the amount of
net tax or the other tax, interest, or penalty payable or due from such dealer:
PROVIDED
that the provisions of this section shall not apply to a dealer unless-
(a) the amount or the
aggregate of the amounts specified in the notice as aforesaid, payable or due
from him, for payment of net tax or any other tax, interest, or penalty exceeds
one lakh rupees; or
(b) the value of the immovable property on
which a charge is created, or which is transferred, or the possession of which
is delivered, by him exceeds five lakh rupees.
(2) Notwithstanding anything
contained in sub‑section (1), no change or transfer or delivery of
possession of immovable property shall be void if it is made bona fide and for
adequate consideration.
55. Recovery of tax, penalty and interest,
appointment of Tax Recovery Officer, etc.
(1) Any amount of net tax or
any other tax, interest or penalty due, under this Act from a dealer, casual
dealer, transporter, carrier or transporting agent, owner or lessee or occupier
of warehouse, owner of any goods, or any other person, which remains unpaid
after the date specified in a notice of demand issued in this behalf under this
Act or the rules made thereunder, directing payment
of such amount of net tax or other tax, interest, or penalty, shall be
recoverable-
(a) as
an arrear of land revenue as if it were payable to the Collector, or
(b) by the Tax Recovery
Officer in accordance with the provisions of sub‑section (2) of this
section, section 56, section 57, section 58, or section 59 and the rules
regulating the procedure for recovery of net tax or any other tax, interest, or
penalty as may be prescribed, where the State Government directs by general or
special order so to do in respect of such class or classes of dealers having
their places of business in such area or areas as may be specified in such
order.
(2) Where any amount of net
tax or any other tax, interest, or penalty is recoverable in accordance with
the provisions of clause (b) of sub‑section (1), the Commissioner may
send to the Tax Recovery Officer a certificate under his signature specifying
the amount of such net tax or other tax, interest, or penalty due from the
dealer, casual dealer, transporter, carrier or transporting agent, owner or
lessee or occupier of warehouse, owner of any goods, or any other person
(hereinafter referred to as the certificate debtor), and the Tax Recovery
Officer shall, on receipt of such certificate, proceed to recover from the
certificate‑debtor the amount specified in the certificate by one or more
of the following modes in accordance with the rules as may be prescribed:-
(a) attachment
and sale of the movable property of the certificate‑debtor;
(b) attachment
and sale of the immovable property of the certificate‑debtor;
(c) arrest of the
certificate‑debtor and his detention in prison;
(d) appointing a receiver
for the management of the movable and immovable
properties of the certificate‑debtor.
(3) The Commissioner may
send a certificate under sub‑section (2), notwithstanding that proceeding
for recovery of such net tax or other tax, interest, or penalty have been
initiated or are continuing by any other mode.
(4) For the purposes of this
section, section 56, section 57, section 58 or section 59 and the rules as may
be prescribed for the purpose, the State Government may, by notification,
appoint such number of Tax Recovery Officers as it may deem fit, and specify in
the notification the area or areas over which they shall exercise jurisdiction.
(5) Where a certificate has
been sent to a Tax Recovery Officer, he shall cause to be served upon the
certificate‑debtor, in such manner and form as may be prescribed, a
notice and a copy of the said certificate.
(6) On the service of notice
of any certificate under sub‑section (5) upon a certificate‑debtor,-
(a) any
private transfer or delivery of any of his immovable property situated in the
area in which the certificate is sent, or of any interest in any such property,
shall be void against any claim enforceable in execution of the certificate;
and
(b) the amount due from time to time in
respect of the certificate shall be a charge upon the immovable property of the
certificate‑debtor, wherever situated, to which every other charge
created subsequently to the service of the said notice shall be postponed.
(7) The certificate‑debtor
may, within thirty days from the service of the notice required under sub‑section
(5), or where the notice has not been duly served, then, within thirty days
from the execution of any process for enforcing the certificate, present to the
Tax Recovery Officer to whom the certificate is sent, or present to the Tax
Recovery Officer who is executing the certificate, a petition, in such form as
may be prescribed, signed and verified in such manner as specified in those
rules, denying his liability in whole or in part.
(8) The Tax Recovery Officer
to whom the original certificate is sent shall, subject to the provisions of
sub‑section (1) of section 58, hear the petition, take evidence, if
necessary, and determine whether the certificate‑debtor is liable for the
whole or any part of the amount for which certificate was signed.
(9) Where
any proceedings for the recovery of any net tax or other tax, interest or
penalty remaining unpaid have been commenced under this section and the net tax
or other tax, interest or penalty is subsequently modified, enhanced or reduced
in consequence of any assessment made, or order passed on appeal, revision or
review, under this Act, the Commissioner may, in such manner and within such
period as may be prescribed, inform in this behalf the certificate‑debtor
and the Collector or the Tax Recovery Officer, as the case may be, by whom or
under whose order the recovery is being made or to be made, and thereupon such
proceedings may be continued as if the net tax or other tax, interest or
penalty as so modified, enhanced or reduced has been substituted for the net
tax or other tax, interest or penalty which was to be recovered under sub‑section
(1).
(10) Where a Tax Recovery
Officer causes to be served upon a certificate‑debtor a notice referred
to in sub‑section (5) and such certificate‑debtor fails to pay the
amount specified in such notice within fifteen days from the date of service of
such notice, the certificate‑debtor shall pay a simple interest at the
rate of one per centum for each British calendar month of default from the date
immediately following the end of the period of time specified in such notice up
to the date preceding the date of full payment of the amount specified in such
notice upon so much of the amount as remains unpaid.
(11) The interest payable
under sub‑section (10) shall be recoverable in such manner as may be
prescribed.
56.
Tax Recovery Officer to whom
certificates to be forwarded
(1) The
Commissioner may forward the certificate referred to in sub‑section (2)
of section 55 in respect of a certificate‑debtor to-
(a) the
Tax Recovery Officer within whose jurisdiction such certificate‑debtor
carries, or carried, on his business or within whose jurisdiction the principal
place of business is situated or within whose jurisdiction the goods are seized
under section 76; or
(b) the
Tax Recovery Officer within whose jurisdiction such certificate‑debtor
resides or any movable or immovable property of such certificate‑debtor
is available or situated.
(2) Where such certificate‑debtor
has property within the jurisdiction of more than one Tax Recovery Officer, and
the Tax Recovery Officer to whom a certificate is sent by the Commissioner-
(a) is notable to recover
the entire amount by the sale of the property, movable, or immovable, within
his jurisdiction, or
(b) is of
the opinion that for the purpose of expediting or securing the recovery of the
whole or any part of the amount under this section, it is necessary so to do,
he
may send the certificate, or, where only a part of the amount is to be
recovered, a copy of the certificate certified in the prescribed manner and
specifying the amount to be recovered, to a Tax Recovery Officer within whose
jurisdiction such certificate‑debtor resides or has property, and
thereupon that Tax Recovery Officer shall also proceed to recover such amount
as if the certificate or the copy thereof had been sent to him by the
Commissioner.
57.
Amendment of certificates for tax
recovery
(1) Notwithstanding that a
certificate has been forwarded to a Tax Recovery Officer, the Commissioner
shall have the power to withdraw or cancel such certificate or to correct any
clerical or arithmetical mistake in such certificate.
(2) The Commissioner shall
intimate to the Tax Recovery Officer any order withdrawing or canceling a
certificate or any correction made by him under sub‑section (1) of this
section.
58.
Validity of certificates for tax
recovery
(1) When the Commissioner
forwards a certificate to a Tax Recovery Officer under sub‑section (2) of
section 55, it shall not be open to the certificate‑debtor to dispute
before the Tax Recovery Officer the propriety or correctness of the assessment
of net tax or any other tax, determination of interest or imposition of penalty
under this Act and no objection to such certificate on any such ground shall be
entertained by the Tax Recovery Officer.
(2) It is hereby declared
that where any amount of net tax or other tax, penalty or interest is
recoverable in accordance with the provisions of clause (a) of sub‑section
(1) of section 55, the provisions of section 9 and section 10 of the Bengal
Public Demands Recovery Act, 1913 (Bengal Act 3 of 1913), shall not apply to
any proceedings for the recovery of any amount of net tax or other tax, penalty
or interest
59. Transmission
of certificates for tax recovery to Collector in certain cases
Notwithstanding
anything contained in section 55, where any amount of net tax or other tax,
penalty or interest due from a certificate‑debtor cannot be recovered by
the Tax Recovery Officer by any one of the modes referred to in that section
and where the Tax Recovery Officer has information that such certificate‑debtor
owns any property outside West Bengal, the amount of such tax, penalty or
interest remaining unpaid shall be deemed to be an arrear of land revenue as if
it were payable to the Collector, and the Tax Recovery Officer shall apply to
the Collector of the district in West Bengal in which such certificate‑debtor
carries on his business, has his principal place of business or his goods have
been seized, as the case may be, for the recovery of the said amount in
accordance with the provisions of the Revenue Recovery Act, 1890 (1 of 1890).
60. Special
mode of recovery of tax, penalty and interest by Commissioner
(1) Notwithstanding the
forwarding of a certificate under section 55 for recovery of any amount of net
tax or any other tax, interest, or penalty, the Commissioner may, at any time
or from time to time, by notice in the prescribed form, require any person from
whom money is due or may become due to a dealer or any person who holds or may
subsequently hold money for, or on account of, such dealer, to deposit into an
appropriate Government Treasury under the appropriate head of account, either
forthwith upon the money becoming due or being held or 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 such dealer in
respect of the arrears of such net tax
or other tax, interest, or penalty or the whole of the money when such money is
equal to or less than that amount.
(2) A notice under this
section may be issued to any person who holds or may subsequently hold any
money for, or on account of, the dealer jointly with any other person, and for
the purposes of this section, the shares of the joint‑holders in such
account shall be presumed until the contrary is proved, to be equal.
(3) A copy of the notice
shall be forwarded to the dealer at his last address known to the Commissioner
and, in the case of a joint account, to all the joint holders at their last
addresses known to the Commissioner.
(4) Save as otherwise
provided in this section, every person to whom a notice is issued under this
section shall be bound to comply with such notice, and in particular, where any
such notice is issued to a post office, banking company or insurer, it shall
not be necessary for any pass book, deposit receipt, policy or any other
document to be produced for the purpose of any entry, endorsement or the like
being made before payment is made, notwithstanding any rule, practice or
requirement to the contrary.
(5) Any claim respecting any
money, which is due or to become due or is being held or may subsequently be
held and in relation to which a notice under this section has been issued,
arising after the date of such notice, shall be void as against any demand
contained in such notice.
(6) Where a person to whom a
notice under this section is sent proves to the satisfaction of the
Commissioner that the sum demanded or any part thereof is not due to the dealer
or that he does not hold any money for, or on account of, the dealer or that
the money demanded or any part thereof is not likely to be due to the dealer or
be held for, or on account of, the dealer, then, nothing contained in this
section shall be deemed to require such person to deposit any such sum or part
thereof, as the case may be.
(7) The Commissioner may, at
any time or from time to time, amend or revoke any notice issued under this
section or extend the time for making any payment in pursuance of such notice.
(8) The appropriate
Government Treasury shall grant a receipt for any amount paid in compliance
with a notice issued under this section, and the person so paying the amount
shall be fully discharged from his liability to the dealer to the extent of the
amount so paid.
(9) Any person discharging
any liability to the dealer after receipt of a notice under this section shall
be personally liable to the Commissioner to the extent of his own liability to
the dealer so discharged or to the extent of the liability, of such dealer for
any amount due under this Act, whichever is less.
(10) If the person to whom a
notice under this section is sent fails to make payment in pursuance thereof,
he shall be deemed to be a dealer in default in respect of the amount specified
in the notice, and further proceedings may be taken against him for the
recovery of the amount as if it were an arrear due from him, and the notice
shall have the same effect as attachment of a debt.
(11) The Commissioner may
apply to the court in whose custody there is money belonging to the dealer for
payment to him of the entire amount of such money or, if it is more than net
tax or any other tax, interest or penalty due, an amount sufficient to
discharge the liability of net tax or any other tax, interest or penalty
PROVIDED
that any dues exempt from attachment in execution of a decree of a civil court
under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be
exempt from any payment required to be made under this section.
Explanation:
For the purposes of this section, "dealer" shall include a casual
dealer, transporter, carrier or transporting agent, owner or lessee or occupier
of warehouse, owner of any goods, or any other person, for whom or on whose
account money is demanded for payment of net tax or any other tax, interest, or
penalty under this section.
60A. Recovery of admitted amount of net tax or any other tax, interest or
penalty from a dealer other than registered dealer
When
a dealer furnishes a return under section 32 indicating therein, or otherwise
admits in writing, his liability to pay any net tax or any other tax, interest,
or penalty in respect of a certain period, notwithstanding anything contained
elsewhere in this Act, such amount of net tax or other tax, interest or penalty
shall be deemed to have been quantified on the date of filing such return or
making such admission, as the case may be, and all the provisions of section
55, section 56, section 57, section 58, section 59, section 60, shall be
applicable mutatis mutandis on such quantified net tax or other tax, interest
or penalty.
61.
Refund to certain class of persons
Subject
to such restrictions and conditions as maybe prescribed, the Commissioner
shall, in the prescribed manner, refund-
(a) to a registered dealer,
who owns an industrial unit in the x x x or Software Technology Park, or who owns an Export
Oriented Unit within the meaning of the Export and Import Policy as formulated
under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22
of 1992), situated anywhere in West Bengal a Special Economic Zone or Software
Technology Park, the amount of tax realised or realisable from him by another registered dealer in respect
of the purchases in West Bengal
(i) of
goods for use directly in the manufacture of goods by him in such unit for sale
by him in the course of export within the meaning of section 5 of the Central
Sales Tax Act, 1956 (74 of 1956),
(ii) x x x
(iii) of goods, being the
containers or other packing material for packing of the goods manufactured in
such unit;
(b) to the
Consulates, the amount of tax realised or realisable from them by a registered dealer in respect of
taxable goods by them in West Bengal for their personal or official use; or
(c) to the
specialised agencies of the United Nations Organisation, the amount of tax realised
or realisable from them by a registered dealer in
respect of purchases of taxable goods by them in West Bengal for their official
use.
62.
Refund of tax etc. paid in excess
Subject
to other provision of this Act, the Commissioner shall, in the manner and
within the time, as may be prescribed, refund to a dealer any amount of tax,
penalty or interest paid by such dealer in excess of the amount due from him
under this Act and also excess of '(net tax credit] over output tax payable
under this Act.
MAINTENANCE OF ACCOUNTS ETC. BY A DEALER
63.
Maintenance of accounts, records
etc.
(1) Every dealer required to
furnish return, under sub‑section (1) of section 32, shall maintain and
keep a true and up‑to‑date account of the quantity and value of the
goods purchased or manufactured or sold by him or used in execution of works
contract or held by him in stock and shall maintain and keep such registers or
accounts, in such form as may be prescribed, in addition to the books of
accounts that a dealer maintains or keeps for the purposes of his business:
PROVIDED that-
(a) a registered dealer, or
a dealer who has applied for registration within thirty days from the date of
his incurring liability to pay tax under sub‑section (2) of section 23,
other than those required to pay tax at compounded rate under sub‑section
(3) of section 16 or sub‑section (4) of section 18 or any other dealer as
may be prescribed, shall maintain a true and up‑to‑date account of
his input tax, input tax credit and output tax;
(b) in
case of any other dealer, such dealer shall maintain a true and up‑to‑date
account of his output tax only.
(2) Every dealer referred to
in sub‑section (1) shall keep at his principal place of business all
accounts, registers, documents including those in electronic form and digital
signature certificate granted under sub‑section (4) of section 35 of the
Information Technology Act, 2000, which may be required by the Commissioner for
the purpose of inspection under sub‑section (2) of section 66, and shall
not keep or remove elsewhere such accounts, registers, documents and
certificate except in accordance with the requirement of law or except for any
purpose for which just cause is shown to the satisfaction of the Commissioner.
64.
Compulsory issue of tax invoice,
invoice, cash memo or bill
(1) Subject to the first
proviso to sub‑section (3) of section 16 and first proviso to sub‑section
(4) of section 18, if a registered dealer, or a dealer who has made an
application under sub‑section (1) of section 24 within thirty days from
the date of incurring liability to pay tax under the Act, sells any goods to
any person, he shall issue in the prescribed manner, to the purchaser a
serially numbered tax invoice as referred to in clause (48) of section 2,
signed and dated by him or his regular employee, showing such particulars as
may be prescribed, and he shall also keep a counterfoil or duplicate of such
tax invoice, duty signed and dated:
PROVIDED
that where the registration certificate of a registered dealer has been
cancelled by the appropriate authority from a particular date, or where the
application for registration of a dealer as referred to above is rejected from
a particular date, any tax invoice issued by such dealer shall be treated as an
invoice instead of a tax invoice from that date.
(2) If a dealer to whom sub‑section
(1) does not apply and who has become liable to pay tax under any provision of
this Act, sells any goods to any person, he shall issue in the prescribed
manner to the purchaser a serially numbered invoice or cash memorandum or bill,
signed and dated by him or his regular employee, showing such particulars as
may be prescribed, and he shall also keep a counterfoil. or duplicate of such
invoice, cash memorandum or bill, duly signed and dated.
(3) If a dealer to whom sub‑section
(1) or sub‑section (2) does not apply, sells any goods exceeding one
hundred rupees in value in any one transaction to any person, he shall issue to
the purchaser a serially numbered invoice or cash memorandum or bill, signed
and dated by him or his regular employee, showing such particulars as may be
prescribed, and he shall also keep a counterfoil or duplicate of such invoice,
cash memorandum or bill, duly signed and dated:
PROVIDED
that if the State Government is of the opinion that the requirement under this
section shall cause hardship to a certain class or classes of dealers included
in sub‑section (3), and that such requirement should, subject to
fulfillment by any class or classes of dealers of certain conditions and
restrictions to be imposed to ensure that there is no evasion of tax, be
dispensed with, it may prescribe by rules such class or classes of dealers, and
such conditions and restrictions subject to which the requirement of this
section in respect of such class or classes of dealers shall be dispensed with.
(4) (a) Notwithstanding anything contained
elsewhere in the Act, if the Commissioner, on an application made in the
prescribed manner, by a registered dealer and after making such enquiries as he
may consider necessary, is satisfied that a dealer is not in a position to
furnish a tax invoice referred to in sub‑section (1) of section 64 on
account of the loss of such tax invoice for reasons beyond his control, the
Commissioner may, by an order in writing exempt such dealer from furnishing
such tax invoice, subject to such conditions as maybe prescribed and to such
further conditions, if any, as may be specified by the Commissioner in the
order.
(b) any order passed by the Commissioner
under clause (a) shall be final.
65. Imposition
of penalty for non‑issue or improper issue of tax invoice, invoice, cash
memo or bill
If a
registered dealer or any other dealer contravenes the provisions of section 64,
the Commissioner may, after giving such dealer a reasonable opportunity of
being heard, by an order in writing, direct that he shall pay, in the manner as
may be prescribed, by way of penalty, a sum equal to double the amount of tax
or five thousand rupees, whichever is greater, which could have been levied
under this Act in respect of the sales referred to in that section where-
(a) no tax invoice or
invoice or cash memorandum or bill, as the case may be, as referred to in
section 64, has at all been issued, or
(b) tax
invoice or invoice or cash memorandum or bill, as the case maybe, has been
issued not in accordance with the provisions of section 64:
PROVIDED
that if such registered dealer or dealer proves to the satisfaction of the
Commissioner that he deals exclusively in goods specified in Schedule A, sales
of which are declared tax‑free under section 21, the Commissioner may
exempt such registered dealer or dealer from payment of penalty or impose such
lesser amount of penalty as he deems fit and proper.
(1) The Commissioner, a
Special Commissioner, an Additional Commissioner or any person appointed under
sub‑section (1) of section 6 to assist the Commissioner may, subject to
such conditions as may be prescribed, require any dealer, casual dealer or any
other person
(a) to
produce before him any accounts, registers or documents, whether in the form of
electronic record or not, or
(b) to
produce before him digital signature certificate granted under sub‑section
(4) of section 35 of the Information Technology Act, 2000, or
(c) to furnish any
information relating to
(i) stock of
goods held by such dealer, casual dealer or person, or
(ii) purchases or sales of
goods made by such dealer, casual dealer or person, or
(iii) purchases and uses of
goods in execution of works contract by such dealer, casual dealer or person,
or
(iv) receipts or deliveries
of goods made by such dealer, casual dealer or person, or
(v) any receipts or
payments, including loans, made by such dealer, casual dealer or person, or
(vi) any other matter,
(d) to explain to him any
account, register or document, including those in the form of electronic
record, produced by such dealer, casual dealer or person, as may be deemed
necessary for the purposes of this Act.
(2) All accounts, registers,
documents, whether in the form of electronic record or not, referred to in sub‑section
(1), and all goods kept in any place of business of any dealer, casual dealer
or any other person, shall, at all reasonable time, be open to inspection by
the Commissioner, Special Commissioner, Additional Commissioner or any person
appointed under sub‑section (1) of section 6 to assist the Commissioner.
(3) Any dealer, casual
dealer or any other person, who is found to be in possession or control of such
account, register or documents, whether maintained in the form of electronic
record or not, shall provide, the Commissioner, a Special Commissioner, an
Additional Commissioner or any person appointed under sub‑section (1) of
section 6 to assist the Commissioner, the necessary facility to inspect such
accounts, registers or other documents.
The
Commissioner, a Special Commissioner, an Additional Commissioner, or any person
appointed under sub‑section (1) of section 6 to assist the Commissioner,
may require, by notice, any bank, post office, railway, Controller and
certifying authority as defined in the Information Technology Act, 2000,
website holder, owner or occupier or lessee of a warehouse, shipper,
transporter, carrier, or transporting agent to furnish to him any information
or statement useful for, or relevant to, any proceedings under this Act or to
produce before him any accounts, registers, documents, including those in the
form of electronic records, or other records in the possession of such bank,
post office, railway, Controller or certifying authority, website holder, owner
or occupier or lessee of a warehouse, shipper, transporter, carrier, or
transporting agent for examination for the purposes of this Act.
67. Seizure
of accounts of a dealer or casual dealer or any other person
If
the Commissioner, a Special Commissioner, an Additional Commissioner or any
person appointed under sub‑section (1) of section 6 to assist the
Commissioner, has reason to suspect, upon information or otherwise, that any
dealer, casual dealer, or any other person, is evading any tax, or is
attempting to evade payment of any tax, or has failed to deposit any tax, as
the case may be, he may, for reasons to be recorded in writing, seize such
accounts, registers or documents, including those in the form of electronic record,
or any computer or electronic media of such dealer or casual dealer or person,
as may be necessary, and shall grant to such dealer or casual dealer or person,
a receipt for such accounts, registers or documents seized by him and shall
retain all or any of them only for such period as may be necessary for
examination thereof or for prosecution or for any other purpose of this Act:
PROVIDED that--
(a) the
Commissioner or the Special Commissioner or the Additional Commissioner shall not
retain any of the accounts, registers or documents, including those in the form
of electronic record, seized by him under this section for a period exceeding
one year from the date of the seizure unless he records in writing the reasons therefor, and
(b) any
person appointed under sub‑section (1) of section 6 to assist the
Commissioner shall not retain any of the accounts, registers or documents,
including those in the form of electronic record, seized by him under this
section for a period exceeding one year from the date of the seizure unless he
states the reason in writing therefore and obtains sanction of the Commissioner
in writing in respect thereof.
68.
Entry and search of place of
business or any other place
(1) For the purposes of
section 66 or section 67, the Commissioner, a Special Commissioner, an
Additional Commissioner, or any person appointed under sub‑section (1) of
section 6 to assist the Commissioner, may enter and search-
(a) any
place of business of any dealer, casual dealer, transporter, carrier or
transporting agent, owner or occupier or lessee of a warehouse or any other
person, or
(b) any other place, where
the Commissioner, the Special Commissioner, the Additional Commissioner or the
person appointed under sub‑section (1) of section 6 to assist the
Commissioner, has, upon information received or otherwise, reason to believe
that, such dealer, casual dealer, transporter, carrier or transporting agent,
owner or occupier or lessee of a warehouse, or person keeps or is, for the time
being, keeping any accounts, registers or documents, whether in the form of
electronic record or not, or any stock of goods, for the purpose of business.
(2) The Commissioner, the
Special Commissioner, the Additional Commissioner or the person appointed under
sub‑section (1) of section 6 to assist the Commissioner, may, before, or
after, or while, entering or searching any place, referred to in clause (a) or
clause (b) of sub‑section (1),-
(a) break open any door or
'window of a house, room or warehouse where, or
(b) break
open any almirah, cabinet, safe, locker, drawer, box
or receptacle in which, or
(c) open
any electronic media in which, the Commissioner, the Special Commissioner, the
Additional Commissioner or the person appointed under sub‑section (1) of
section 6 to assist the Commissioner, has reason to believe, such or any other
dealer, casual dealer, transporter, carrier or transporting agent, owner or
occupier or lessee of a warehouse, or person, keeps or is, for the time being,
keeping any account, register or document, whether in the form of electronic
record or not, or any stock of goods, for the purpose of his business.
69. Sealing
of any place or almirah, cabinet, safe, locker, drawer
etc.
The
Commissioner, a Special Commissioner, an Additional Commissioner or any person
appointed under sub‑section (1) of section 6 to assist the Commissioner,
may, subject to such conditions and restrictions as may be prescribed, seal any
house, room, warehouse, almirah, cabinet, safe,
locker, drawer, box, or receptacle in which, he has reason to believe, a
dealer, casual dealer, transporter, carrier or transporting agent, owner or
occupier or lessee of a warehouse, or any other person, keeps or is, for the
time being, keeping any account, register or document, whether in the form of
electronic record or not, or any stock of goods, for the purpose of business.
70. Maintenance
of accounts by transporter, carrier or transporting agent, and inspection
(1) Notwithstanding anything
contained in any other law for the time being in force, every transporter,
carrier or transporting agent, to whom the provisions of section 25 apply,
shall maintain, in the prescribed form, proper account of taxable goods
transported by him into, or outside, or within, West Bengal on account of any
person, being a consignee or consignor, as the case may be, and shall, on
demand by the Commissioner, furnish such information to the Commissioner as may
be required by the Commissioner in relation to transport of such goods by such
transporter, carrier of transporting agent.
(2) The accounts referred to
in sub‑section (1), and goods referred to in that subsection and stored
in a godown or warehouse in West Bengal, shall be
open to inspection by the Commissioner at all reasonable time.
Where
any transporter, carrier or transporting agent fails to maintain proper account
in the prescribed form, or fails to furnish information to the Commissioner, as
required by sub‑section (1) of section 70, or the Commissioner has reason
to believe that the account referred to in sub‑section (1) of section 70
is relevant for the purpose of carrying out any investigation or holding any
inquiry into any case of alleged or suspected evasion of tax as well as
malpractices connected therewith, the Commissioner may-
(a) enter and search
anyplace of transporting business or any other place where such transporter,
carrier or transporting agent, for the time being, keeps any accounts,
registers or documents, including those in the form of electronic records, in relation
to transport of goods; and
(b) for
reasons to be recorded in writing, seize such accounts, registers or documents.
72. Power
of the Commissioner to stop delivery of goods and seizure of such goods
(1) Where any transporter, carrier or
transporting agent has-
(a) received
any consignment of taxable goods from a dealer, casual dealer, or any other
person in West Bengal for transport of such consignment to any place outside,
or within, West Bengal, or
(b) transported
into West Bengal any consignment of taxable goods on account of a dealer,
casual dealer, or any other person, and the Commissioner has information that
such dealer, casual dealer, or person is not in existence at the address given
in the way bill, tax invoice, invoice, cash memo, bill, or consignment note or
any document of like nature in respect of any consignment of goods referred to
in clause (a), or clause (b), the Commissioner may direct such transporter,
carrier or transporting agent, by an order in writing, that-
(i) the
consignment of goods referred to in clause (a) shall not be transported
outside, or within, West Bengal, or
(ii) the consignment of
taxable goods referred to in clause (b) shall not be delivered, till the matter
is investigated into by the Commissioner or till a period of fifteen days
(excluding Sunday or a public holiday declared under the Negotiable Instruments
Act, 1881) expires from the ‑date of communication of such direction to
the transporter, carrier or transporting agent, whichever is earlier.
(2) Where the Commissioner
after causing an enquiry about the existence of such dealer, casual dealer,
person, is satisfied that such dealer, casual dealer, person
(a) is in
existence at the address given in the way bill, tax invoice, invoice, cash memo,
bill, consignment note or any document of like nature, he shall, forthwith
withdraw, by an order in writing, his direction issued under sub‑section
(1) to such transporter, carrier or transporting agent; or
(b) is not
in existence at the address given in the way bill, tax invoice, invoice, cash
memo, bill, consignment note or any document of like nature, the transport of
the consignment of taxable goods by such transporter, carrier or transporting
agent, to any place into, or within, or outside, West Bengal, shall be deemed
to be in contravention of the provisions of section 73 or section 81, as the
case may be, and the Commissioner shall, after giving such transporter, carrier
or transporting agent, a reasonable opportunity of being heard, seize such consignment
of goods under section 76.
73.
Restriction on movement of goods
(1) To ensure that there is
no evasion of tax, no person shall transport from any railway station, steamer
station, airport, port, post office or any check post set up under section 83
or from any other place any consignment of goods except in accordance with such
restrictions and conditions as may be prescribed.
(2) Subject to the
restrictions and conditions prescribed under sub‑section (1), any
consignment of goods may be transported by any person after he furnishes in the
prescribed manner such particulars in such form obtainable from such authority
or in such other form as may be prescribed.
(3) Subject to such
restrictions and conditions as may be prescribed, nothing in sub‑section
(1) shall apply to-
(a) duly
accredited diplomatic personnel attached to foreign consulates or other
diplomatic offices,
(b) organisations
and specialised agencies of the United Nations,
(c) Khadi
and Village Industries Commission,
(d) Embarkation
Headquarters, Shipping Section, Customs Group, Ministry of Defence,
Government of India, Kolkata, or
(e) such other persons, organisations
or institutions as may be prescribed.
For
the purpose of verifying whether any consignment of goods are being or have
been transported in contravention of the provisions of section 73 or section
81, the Commissioner, may subject to such restrictions as may be prescribed,
(a) intercept,
detain and search at any place referred to in sub‑section (1) of section 73,
a any vehicle or any load carried by a person or
(b) search
at any warehouse or at any other place in which, according to his information,
such goods so transported in contravention of the provisions of section 73 have
been stored, or
(c) intercept,
detain and search at any check post or at any other place referred to in sub‑section
(2) of section 81, '[any goods vehicle or any load carried by a person.
75. Stock
of goods stored in undisclosed warehouse in contravention of section 73
(1) If any registered dealer
has not disclosed any warehouse in his application for registration made under
sub‑section (1) of section 24, or has not furnished information under
clause (b) of section 27A regarding change of his warehouse or opening of a new
warehouse for amendment of his certificate of registration under section 27 and
if any stock of goods is found in such warehouse after search made under
section 74 by the Commissioner, it shall be presumed that such dealer has
transported such goods in contravention of section 73 and stored those goods in
such warehouse, unless such dealer
(a) explains to the
satisfaction of the Commissioner, the reason for not disclosing the warehouse
or furnishing the information under clause (b) of section 27A,
(b) produces
on demand by the Commissioner and explains to his satisfaction that the stock
register or any account of stock showing entry of such goods therein and
purchase bill, tax invoice, invoice or cash memo, challan
or any document of like nature within twenty‑four hours or within such
time as may be granted to him upon an application made in writing by such
dealer.
(2) Where the dealer prays
for time under clause (b) of sub‑section (1), the Commissioner shall
allow a time to produce before him the document referred to in that clause, and
shall meanwhile seal such warehouse up to the time allowed by him.
(1) Where upon interception
or search referred to in clause (a), or clause (c), of section 74, the
Commissioner has reason to believe that any goods are being transported in
contravention of the provisions of section 73, or section 81, he shall first
detain the vehicle carrying such goods for a period not exceeding forty‑eight
hours and, if the person bringing, importing or receiving or carrying such
goods fails to furnish such particulars in such form, or such document, as may
be prescribed under section 73, or section 81, shall thereafter seize such
goods together with any container or other materials for the packing of such
goods:
PROVIDED
that in computing the period of detention not exceeding forty‑eight
hours, Sunday or a public holiday declared under the Negotiable Instruments
Act, 1881 (26 of 1881), shall be excluded:
PROVIDED
FURTHER that the Commissioner may, at the option of the transporter, carrier or
transporting agent from whom the goods are seized, in writing, give custody of
such seized goods to him in the manner prescribed, and allow him to transport
such seized goods up to the warehouse, of such transporter, carrier or
transporting agent, in West Bengal as declared by him, on the express
conditions that such transporter, carrier or transporting agent, shall keep
such seized goods in the said warehouse and that he shall not deliver such
seized goods to any person including the consignee or owner of such seized
goods so transported by him before the proceedings, if any, initiated against
the consignee or owner of such seized goods under section 77 is concluded:
PROVIDED
ALSO that the Commissioner may take physical possession of such seized goods
from the custody of such transporter, carrier or transporting agent, even
before the conclusion of the proceedings under section 77 where such
transporter, carrier or transporting agent, communicates, in writing, to such
authority his difficulty in keeping such seized goods in his custody after the
expiry of sixty days from the date of storing of such seized goods in his
warehouse.]
(2) Where, upon search of
any warehouse or any other place referred to in clause (b) of section 74, the
Commissioner has reason to believe that any goods transported in contravention
of the provisions of section 73, have been stored in such warehouse or other
place, he shall seize such goods together with container or any other materials
for the packing of such goods or in case such goods are not seized, he may seal
such warehouse:
PROVIDED
that the Commissioner may, at the option, in writing, of the person from whom
the seizure of goods is made under this sub‑section, give custody of such
seized goods to such person on the express condition that he shall keep such
seized goods in the warehouse, or at any other place, referred to in clause (b)
of section 74, where the seizure has been made, and that he shall not dispose of
such seized goods in any manner before the proceedings, if any, initiated in
respect of such seized goods under section 77 is concluded:
PROVIDED
FURTHER that the Commissioner may take physical possession of goods from the
custody of such person even before the conclusion of the proceedings under
section 77 where such person communicates, in writing, to the Commissioner his
difficulty in keeping such seized goods in his custody after the expiry of
sixty days from the date of giving of custody of such goods to him.
(3) If the dealer fails to
produce before the Commissioner, the documents referred to in clause (b) of sub‑section
(1) of section 75 and fails to satisfy him that the goods found in such
warehouse have not been transported in contravention of section 73, the
Commissioner shall, for reasons to be recorded in writing, seize the goods and
grant a receipt specifying the items of goods so seized.
(4) x x x
77. Penalty
for transporting goods in contravention of section 73 or section 81
(1) If any goods are seized
under section 76, the Commissioner may, by an order in writing, impose upon the
transporter, carrier or transporting agent or any other person from whom such
goods are seized or the owner of such goods, where particulars of the owner of such
goods are available, or where there is no claimant for such goods at the time
of such seizure, any person who subsequently establishes his claim of ownership
or possession of such goods, after giving such transporter, carrier or
transporting agent or person or owner, as the case may be, a reasonable
opportunity of being heard, a penalty of a sum not exceeding fifty per centum
of the value of such goods as may be determined by him in accordance with the
rules made under this Act:
PROVIDED
that the sum of penalty that may be imposed under this sub‑section shall
not exceed-
(a) fifteen per centum of
the value of goods if the rate of tax leviable under
sub‑section (2) of section 16 in respect of such goods does not exceed
four per centum;
(b) thirty per centum of the
value of goods if the rate of tax leviable under sub‑section (2)of section
16 in respect of such goods exceeds four per centum. but does not exceed twelve
decimal five zero per centum;
(c) fifty
per centum of the value of goods if the rate of tax leviable
under sub‑section (2) of section 16 in respect of such goods exceeds
twelve decimal five per centum.
(2) A penalty imposed under
sub‑section (1) shall be paid by the transporter, carrier or transporting
agent or the person or the owner of goods, as the case may be, into an
appropriate Government Treasury, by such date as may be specified by the
Commissioner in a notice to be issued for this purpose, and the date so
specified shall not be earlier than fifteen days from the date of the notice:
PROVIDED
that the Commissioner may, upon application made by that transporter, carrier
or transporting agent or the person or the owner of goods, as the case may be,
for reasons to be recorded in writing, extend the date of payment of the
penalty for such period as he may think fit.
(3) The goods seized under
section 76 shall be released in the prescribed manner on payment of the penalty
imposed under sub‑section (1).
(4) If the penalty is not
paid by the date specified in the notice issued under sub‑section (2),
the Commissioner may, in such manner and subject to such restrictions and
conditions as may be prescribed, sell the goods so seized under section 76 in
open auction and remit the sale proceeds thereof to a Government Treasury.
(5) Notwithstanding anything contained in sub‑section
(3),-
(a) the
person to whom the Commissioner has, under sub‑section (4) of section 3,
delegated his power for revision under section 86, pending disposal of an
application for revision against an order for imposition of penalty referred to
in sub‑section (1), or
(b) the
Commissioner, where there is no application for revision under section 86
may,
for reasons to be recorded in writing, direct release of the goods seized under
section 76 on such terms and conditions as he may deem fit.
(6) Notwithstanding anything
contained in sub‑section (4), the Commissioner may, subject to such rules
as may be made under this Act, where the goods seized under section 76 are-
(a) of perishable nature, or
(b) required to be used by a specified date,
sell
such goods in open auction after the expiry of such period as he may consider
fit and proper, if he is of opinion that such goods may become unusable or unsaleable on detention, or destroy such goods if the said
goods become unusable before the sale in open auction actually takes place.
(7) The proceeds of sale of
the goods referred to in sub‑section (4) or sub‑section (6) shall
be applied in the prescribed manner for payment in the following order of
priority:-
(a) first, for incidental
charges, if any, relating to auction sale of such goods;
(b) secondly, for expenses, if any, for
storage of such goods,
(c) thirdly, for penalty imposed under sub‑section
(1);
and
the balance of the proceeds of sale, if any, shall be paid to the owner of the
goods, or, if his particulars are not available, to the persons from whom such
goods were seized under section 76, upon application within one year from the
date of sale or within such further period as may be allowed by the
Commissioner for cause shown to his satisfaction.
78. Penalty for contravention of the provisions
of second proviso to sub‑section (1) or first proviso to sub‑section
(2), of section 76
Where-
(a) a
transporter, carrier or transporting agent, referred to in second proviso to
sub‑section (1) of section 76, at his option, takes custody of any goods
seized under sub‑section (1) of that section and thereafter contravenes
the provisions of the second proviso to sub‑section (1) of section 76 by
delivering such seized goods to any person including the consignee or owner of
such seized goods, or
(b) a person, referred to in
first proviso to sub‑section (2) of section 76, at his option, takes
custody of any goods seized under sub‑section (2) of that section and
thereafter contravenes the provisions of the first proviso to sub‑section
(2) of section 76 by disposing of such seized goods, without prior permission,
in writing, of the Commissioner, the Commissioner shall, after giving such
transporter, carrier or transporting agent or the person, as the case may be, a
reasonable opportunity of being heard, impose upon him a penalty, in the
prescribed manner, not exceeding twenty‑five per centum of the market
value of such seized goods in West Bengal.
79. Penalty
for contravention of the provisions of section 73 when goods transported are not available
Where
the goods are, or have been, transported by a dealer, casual dealer,
transporter, carrier or transporting agent or any other person in contravention
of restrictions' or conditions prescribed under section 73 and such goods are
not available for seizure under sub‑section (1) of section 76, the
Commissioner shall, after giving such transporter, carrier or transporting
agent or the person a reasonable opportunity of being heard, impose a penalty
of a sum not exceeding twenty‑five per centum of the market value of such
goods in such manner as may be prescribed.
80. Regulatory
measures for transport of goods through West Bengal
(1) When a goods vehicle,
transporting any goods, other than goods specified in Schedule A as tax‑free,
enters into West Bengal, and such vehicle transporting such goods is bound for
any place outside West Bengal, the transporter, carrier or transporting agent
or any other person transporting such goods, shall have to make in the
prescribed manner, a declaration on the body of the consignment note or on a
document of like nature that the goods being so transported in his vehicle shall
not be unloaded, delivered or sold in West Bengal and he shall also specify in
such declaration the name of the last checkpost
through which the vehicle transporting such goods shall move outside West
Bengal:
PROVIDED
that if there is any possibility of transhipment in
West Bengal of the goods so carried by such transporter, carrier or
transporting agent or any other person, he shall also declare the same on the
body of the consignment note or on the document of like nature while making the
declaration and shall, thereafter, note therein the particulars of the new
vehicle when such transhipment is actually made even
when, after leaving the first check post, any transhipment
of such goods is made by such transporter, carrier or transporting agent. or
any other person, under any compelling circumstances:
PROVIDED
FURTHER that the provisions of this sub‑section shall not apply where the
transporter, carrier or transporting agent or any other person transporting
such goods proves to the satisfaction of the Commissioner or such other
authority as may be prescribed, that the transport of such goods in such
vehicle is in the course of export within the meaning of sub‑section (1)
of section 5 of the Central Sales Tax Act, 1956, to such country as the State
Government may by notification specify.
(2) For the purpose of sub‑section
(1), the consignment note or the document of like nature containing the
declaration together with such other documents as may be prescribed, shall be
produced before the Commissioner or such other authority as may be prescribed]
at the first checkpost that the transporter, carrier
or transporting agent or any other person reaches after entry of the vehicle
into West Bengal or, where such vehicle is intercepted before it reached the
first checkpost, before such other authority as may
be prescribed, at the place where the vehicle is intercepted.
(3) A consignment note or a
document of like nature containing the declaration produced in accordance with
the provisions of sub‑section (2) shall, in the manner prescribed, be
countersigned by the Commissioner or the other authority referred to in sub‑section
(2), as the case may be, and such consignment note and other documents, duly
countersigned, shall be returned to the transporter, carrier or transporting
agent or any other person
PROVIDED
that the Commissioner, or the authority referred to in sub‑section (2),
may, before countersigning the consignment note or a document of like nature
containing the declaration produced, demand from such transporter, carrier or
transporting agent or any other person, by an order in writing, a reasonable
amount of security, if he is satisfied that the transporter, carrier or
transporting agent or any other person, has failed to produce before the
Commissioner or such authority, at the last check‑post, as specified in
sub‑section (4), any consignment note or a document of like nature
containing the declaration made by him in respect of any goods transported in a
goods vehicle by him on any previous occasion:
PROVIDED
FURTHER that the security furnished shall be released to such transporter,
carrier or transporting agent or the person, if the Commissioner or the
authority demanding the security under the first proviso is satisfied that the
goods vehicle carrying the goods, for which the consignment note or the
document of like nature containing the declaration had been countersigned on
furnishing of security has exited from West Bengal:
PROVIDED
ALSO that if the transporter, carrier or transporting agent or any other
person, fails to produce before the Commissioner or the authority referred to
in sub‑section (2), the evidence of exit from West Bengal of the vehicle
carrying the goods, referred to in the second proviso, within a reasonable time
from such exit, the security shall be adjusted against the penalty which may be
imposed upon the transporter, carrier or transporting agent or the person, under
sub‑section (6) or under section 79.
(4) The transporter, carrier
or transporting agent or any other person shall carry with him the consignment
note or the document of like nature containing the declaration duly
countersigned under sub‑section (3) while transporting the goods through
West Bengal and produce such consignment note or document of like nature before
the Commissioner or the authority referred to in sub‑section (2) at the
last checkpost that he reaches before the exit of the
vehicle with such goods from West Bengal, and the Commissioner or the authority
referred to in sub‑section (2) shall, in the prescribed manner, endorse
such consignment note or document of like nature evidencing exit from West
Bengal of the vehicle transporting the same goods as are specified in such
consignment note and return the same to the transporter, carrier or transporting
agent or any other person:
PROVIDED
that after leaving the first checkpost where any transhipment of goods is made by the transporter, carrier
or transporting agent or any other person under any compelling circumstances
and if the fact of such transhipment was not declared
by him at the first checkpost as required under the
first proviso to sub‑section (1), he shall adduce reasons for doing so
before the Commissioner or the authority referred to in sub‑section (2)
at the last checkpost along with supporting evidence
wherever necessary, and if the Commissioner or the authority referred to in sub‑section
(2) is satisfied with the reasons adduced or evidence produced by such
transporter, carrier or transporting agent or any other person he shall endorse
the countersigned consignment note or document of like nature containing the
declaration as required under that sub‑section and return the same to the
transporter, carrier or transporting agent or other person allowing movement of
the vehicle carrying such goods outside West Bengal.
(5) The Commissioner or the
authority referred to in sub‑section (2) may, subject to such conditions
and restrictions as may be prescribed, intercept at any place, other than those
referred to in sub‑section (2) and sub‑section (4), within West
Bengal any goods vehicle and require the transporter, carrier or transporting
agent or any other person to produce before him the declaration and other
documents referred to in sub‑section (2) and search such goods vehicle
for verification of the goods with the declaration and other documents
produced, if any, by the transporter, carrier or transporting agent or any
other person
(6) Where after the search
of the vehicle made under sub‑section (5), the Commissioner or the other
authority referred to in sub‑section (2) is satisfied, for reasons to be
recorded in writing, that the transporter, carrier or transporting agent or any
other person has contravened the provisions of this section, he may, after
giving the transporter, carrier or transporting agent or any other person a
reasonable opportunity of being heard, impose, by an order to be passed in the
prescribed manner, such penalty, not exceeding twenty‑five per centum of
the market value of the goods so transported, as may be determined by him in
accordance with the rules made under this Act.
(7) Any penalty imposed
under sub‑section (6) shall be paid by the transporter, carrier or
transporting agent or any other person into a Government Treasury or the
Reserve Bank of India by such date as may be specified by the Commissioner or
the other authority referred to in sub‑section (2) in a notice to be
issued for this purpose, and the date so specified shall not be earlier than
fifteen days from the date of service of the notice:
PROVIDED
that the Commissioner or the other authority referred to in sub‑section
(2) may, for reasons to be recorded in writing, extend the date of such
payment.
(8) Until the penalty
imposed under sub‑section (6) is paid and a receipt showing payment of
such penalty is furnished and the declaration referred to in sub‑section
(2) is produced, the goods so transported shall be detained by the Commissioner
or the other authority referred to in sub‑section (2) who imposed such
penalty.
(9) If the penalty is paid
by the date specified in the notice referred to in sub‑section the
transporter, carrier or transporting agent or any other person furnishes the
consignment note or the document of like nature containing the declaration in
accordance with the provisions of this section, the Commissioner or the other
authority referred to in sub‑section (2) who imposes the penalty shall
countersign the consignment note or the document of like nature containing the
declaration and the documents in accordance with the provisions of this section
and allow the vehicle to resume its journey.
(10) If the penalty is not
paid by the date specified in the notice referred to in sub‑section (7),
the goods shall be seized by the Commissioner or the other authority referred
to in sub‑section (2) under whose order such goods are detained:
PROVIDED
that where the goods are not available for detention and the penalty imposed
under sub‑section (6) is not paid, realisation
of such penalty shall be made under section 55
(11) Notwithstanding anything
contained in sub‑section (8) and sub‑section (10), the Commissioner
or the authority referred to in sub‑section (2) pending final disposal of
an application for revision under section 86 against an order of imposition of
penalty under this section, may direct transport of the goods through West
Bengal on such terms and conditions as he may consider fit and proper.
(12) Subject to such
restrictions and conditions as may be prescribed, the Commissioner may sell the
goods seized under sub‑section (10) in open auction or otherwise, and
remit the proceeds of sale thereof to a Government Treasury.
(13) The proceeds of sale of
the goods referred to in sub‑section (12) shall be applied in the
prescribed manner for payment in the following order of priority:-
(a) firstly,
the incidental charges, if any, relating to sale in auction or otherwise;
(b) secondly,
the expenses, if any, for storage of such goods seized under sub‑section
(10);
(c) thirdly,
the penalty imposed under sub‑section (6),
and
the balance of such proceeds of sale, if any, shall be paid in the prescribed
manner to the owner of such goods seized under sub‑section (10).
(14) Subject to the provisions
of sub‑section (10) and sub‑section (12), if such transporter,
carrier or transporting agent or person fails to produce the consignment note
or the document of like nature containing the declaration countersigned under
sub‑section (3) or sub‑section (9) before the Commissioner or the
authority referred to in sub‑section (2), as required under sub‑section
(4) within such time as may be specified in the consignment note or the
document of like nature containing the declaration, it shall be presumed that
the goods so transported have been sold in West Bengal by such transporter,
carrier or transporting agent or person, and he shall be deemed to be a dealer
under this Act.
(15) The provisions of this
Act shall, for the purposes of levy, collection and assessment of tax,
determination of interest, payment and recovery of tax and interest, appeal, review
or revision, apply 3[to the transporter, carrier or transporting agent or
person) to be deemed to be a dealer under sub‑section (14).
(16) If the State Government
is, at any time, of the opinion that it would be in the public interest so to
do, it may, by notification, exempt from such date, for such period, and
subject to such terms and conditions, as may be specified therein, any class or
classes of goods from the operation of the provisions of this section.
81.
Measures to prevail evasion of tax
on sales within West Bengal
(1) Where a transporter,
carrier or transporting agent or any other person carries from any place in
West Bengal in a goods vehicle, any consignment of goods, or any load in
carried by a person and such vehicle is bound for any place outside West
Bengal, he shall, in addition to a document of title to the goods, carry with
him, in respect of such goods-
(a) where carriage is caused
by a sale of such goods,-
(i) the
tax invoice or invoice or bill or cash memorandum issued by the seller of such
goods, and a way bill in the prescribed form and obtainable from such authority
in such manner, as may be prescribed; or
(ii) two copies of the tax
invoice or invoice or bill or cash memorandum issued by the seller of such
goods, and such document, containing description, quantity or weight and value
of the goods and such other particulars as may be prescribed, or
(b) where
carriage is caused otherwise than by a sale of such goods, two copies of the
forwarding note, delivery challan or document of like
nature, by whatever name called, issued by the owner or consignor of such
goods, and a way bill and such other documents as referred to in clause (a)
above
PROVIDED
that the provisions of this sub‑section shall not apply where the transporter, carrier or
transporting agent or any other person carrying such goods proves to the
satisfaction of the Commissioner that consequent upon a sale of such goods in
the course of export within the meaning of sub‑section (1) of section 5
of the Central Sales Tax Act, 1956 (74 of 1956), his goods vehicle carrying
such goods is bound for such country as the State Government may, by
notification specify.
(2) The transporter, carrier
or transporting agent or any other person] while carrying the goods referred to
in sub‑section (1), shall stop the vehicle at the chekpost
or at any place when so required by the Commissioner, and produce the documents
referred to in sub‑section (1) along with the document of title to such
goods before the Commissioner, and '[the Commissioner shall, wherever necessary
after verification] countersign the documents referred to in clause (a) or
clause (b), as the case may be, of sub‑section (1).
(2A) Where it appears to the Commissioner that-
(a) due to failure of any
dealer, casual dealer or any other person, no way bill in the prescribed form
or such document as mentioned in clause (a) of sub‑section (1), could be
produced by such transporter, carrier or transporting agent or person before
him, or
(b) the way
bill in the prescribed form or such document, as mentioned in clause (a) of sub‑section
(1), produced is fake, false or incorrect in respect of description, quantity,
weight and value of the goods transported, or
(c) the
consignor of the goods does not exist at the address declared in the way bill
in the prescribed form or such document as mentioned in clause (a) of sub‑section
(1),
(d) the consignor of the
goods does not exist at the address declared in the documents as mentioned in
clause (b) of sub‑section (1),
he
shall, for reasons to be recorded in writing, seize such goods under section 76
at any checkpost, or at any place, referred to in sub‑section
(2)
(3) If the State Government
is, at any time, of the opinion that it would be in the public interest so to
do, it may, by notification, exempt from such date, for such period, and
subject to such conditions, as may be specified therein, any class or classes
of transporter, carrier or transporting agent or person carrying any class or
classes of goods referred to in sub‑section (1) from carrying the
documents referred to in that sub‑section.
82. Exemption
from operation of provisions of section 80 and section 81
Nothing
in section 80 or section 81 shall apply to transport of any goods where such
goods are transported by or on behalf of-
(a) the King of Nepal or
Bhutan, the Royal Family of Nepal or Bhutan, of the Government of Nepal or
Bhutan;
(b) Government or a local
authority;
(c) a
diplomatic or consular office, any organisation or specialised agency of the United Nations;
(d) Indian
Red Cross Society or a charitable Institution for charitable purposes recognised by Government.
(e) An official on transfer as personal
effects;
(f) Such other person or organisation, and in such circumstances, as may be
prescribed.
83.
Setting up of checkposts
If
the State Government 3 is of the opinion that it is necessary so to do with a
view to preventing evasion of tax in respect of sale or purchase of goods or
execution of works contract in West Bengal, it may, by notification, set up checkposts or barriers for carrying out the purposes of
section 73 section 80 or section 81 at such places within West Bengal as may be
specified in such notification.
APPEAL,
REVISION, REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE
84.
Appeal against provisional or other
assessment
(1) Any casual dealer or
dealer may, in the prescribed manner, appeal to the prescribed authority
against a provisional assessment or any other assessment, within forty‑five
days or such further period as may be allowed by the said authority for cause
shown to his satisfaction from the receipt of a notice of demand in respect
thereof:
PROVIDED
that no appeal shall be entertained by the said authority unless he is satisfied
that the amount of tax, penalty or interest, as the case may be, as the
appellant may admit to be due from him has been paid:
PROVIDED
FURTHER that where the payment of tax due from a registered dealer stands
deferred under section 116, an appeal shall, notwithstanding that the tax
admitted to be due from him has not been paid, be entertained.
(2) Subject to such rules of
procedure as may be prescribed, the appellate authority, in disposing of any
appeal under sub‑section (1), may, for reasons to be recorded in
writing,-
(a) confirm, reduce, enhance or annul the
provisional assessment or any other assessment, or
(b) when such authority is
satisfied that it is not practicable or desirable to act in accordance with the
provisions of clause (a), set aside the provisional assessment or any other
assessment and direct the assessing authority to make fresh assessment after
such further inquiry as may be directed:
PROVIDED
that any appeal, which is entertained under sub‑section (1), shall, if
not disposed of before the 31st December next following the expiry of two years
from the date of its presentation, be deemed to have been disposed of in
accordance with law and all the claims of the applicant shall be deemed to have
been allowed in full:
PROVIDED
FURTHER that the appropriate appellate authority may, before expiry of the
period mentioned in the first proviso, obtain from the Commissioner an
extension of time mentioned in that proviso and where the Commissioner, for
reasons to be recorded in writing, extend the time, such appeal may be disposed
of during the period of one year immediately following the period mentioned in
the first proviso.
(3) While acting in
accordance with the provisions of clause (b) of sub‑section (2), the
appellate authority may set aside any part or parts of a provisional assessment
or any other assessment and, if he does so, the assessing authority shall make
a fresh assessment in respect of such part or parts only, and the remaining
part or parts of the previous assessment shall remain unaltered and valid.
(4) Pending disposal of an
appeal referred to in sub‑section (2), the appellate authority may, on
application, at his discretion and subject to such conditions and restrictions
as may be prescribed, stay realisation of the amount
of tax, interest or penalty in dispute wholly or in part.
Explanation: For the purposes of this section, section 85, section
86 or section 87,-
(a) the expression "provisional
assessment" means
(i) provisional
assessment of tax and imposition of penalty under section 45,
(ii) determination of interest under section
50, or
(iii) rectification of
mistake in determination of interest under section 51;
(b) the expression "any other
assessment" means-
(i) assessment
of tax and imposition of penalty under section 46 and section 48,
(ii) determination of interest under section
50, or
(iii) rectification of
mistake in determination of interest under section 51.
(c) "notice
of demand" means any notice served in accordance with the provisions of
this Act for realisation of the tax, interest or
penalty referred to in clause (a) and clause (b).
85. Suo motu
revision by Commissioner
(1) Subject to such rules as
may be made and for reasons to be recorded in writing, the Commissioner may, on
his own motion, revise a provisional assessment under section 45, or any other
assessment made under section 46, or section 48, or deemed to have been made
under sub‑section (1) of section 47 or order passed by a person appointed
under sub‑section (1) of section 6 to assist him.
(2) Notwithstanding anything
contained elsewhere in the Act, where an assessment in respect of the dealer
for any period is taken up under clause (c) or clause (d) of sub‑section
(1) of section 46, the Commissioner may, on his own motion, revise the orders
of assessments under section 45, or section 46, or section 47 or section 48 for
the previous five years also.
86. Revision by Commissioner upon application
Subject
to such rules as maybe prescribed and for reasons to be recorded in writing,
the Commissioner or the prescribed authority may, upon application, revise any
order, other than an order referred to in section 87 and an order of
provisional assessment or any other assessment against which an appeal lies under
section 84, passed by a person appointed under sub‑section (1) of section
6 to assist him:
PROVIDED
that any revision filed against the observations made in the audit report as
referred to in sub‑section (3) of section 43, shall, if not disposed of before
the expiry of ninety days from the date of its presentation, be deemed to have
been disposed of in accordance with law and all the claims of the applicant
shall be deemed to have allowed in full:
PROVIDED
FURTHER that the appropriate revisional authority
may, before the expiry of the period mentioned in the first proviso, obtained
from the Commissioner an extension of time mentioned in that proviso and where
the Commissioner, for reasons to be recorded in writing extend the time, such
revision may be disposed during the period of three months immediately
following the period of ninety days as referred to in the first proviso.
Explanation: For the purposes
of this section, the expression "any order" also includes the
following,-
(a) an
order of seizure of accounts of a dealer or casual dealer or any other person,
made under section 67;
(b) an
order of sealing any house, room, warehouse, almirah,
cabinet, safe, . locker, drawer, box, or any receptacle, made under section 69;
(c) an
order of seizure of accounts of a transporter, carrier or transporting agent
made under section 71;
(d) an
order of seizure of goods of any person, made under section 76.
87. Revision by Appellate and
Revisional Board
(1) Subject to such rules as
may be prescribed and for reasons to be recorded in writing, the Appellate and Revisional Board may, upon application, revise a final
appellate or revisional order from an order of
provisional assessment or any other assessment:
PROVIDED
that where an applicant fails to appear in person or through an authorised agent on the date and at the time and place
fixed for hearing on the application for revision preferred by him, the
Appellate and Revisional Board may, in its
discretion, dismiss such application for such default of the applicant:
PROVIDED
FURTHER that the Appellate and Revisional Board may,
upon application filed by an applicant within forty‑five days from the
date of order of dismissal of an application for revision for default passed by
it under the first proviso or within such further time as it may allow for
cause shown to its satisfaction, restore the application for revision so
dismissed.
(2) Where during the pendency of an application for revision preferred by a
casual dealer or dealer under sub‑section (1) before the Appellate and Revisional Board, the Commissioner, having discovered-
(a) any
error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub‑section (1), or
(b) any concealment, by a
casual dealer of his sales or purchases or, by a dealer of his turnover of
sales or purchases or contractual transfer price or incorrect statement of
particulars of his sales or purchases or contractual transfer price by such
dealer or claim for deduction of any part of turnover of sales or purchases or
contractual transfer price or claim for lower rate of tax payable under this
Act,
(c) any claim by a dealer of
excess amount of input tax credit or input tax rebate, or
(d) any non‑reversal
by a dealer of input tax credit or input tax rebate to the extent of his
disentitlement, is of the opinion that the amount of tax assessed is liable to
be enhanced from what has been made in the order of a provisional assessment or
any other assessment or in the final appellate or revisional
order in the matter of the amount of tax so assessed, as the case may be, he
may, subject to such rules as may be made, file, at any time before the
application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice the
error or omission referred to in clause (a) or the concealment by, the casual
dealer of his sales or purchases or, the dealer of his turnover of sales or
purchases or contractual transfer price or incorrect statement by him of the
particulars referred to in clause (b) or claim by a dealer of any excess amount
of input tax credit or input tax rebate referred to in clause (c) or any non‑
reversal by a dealer of input tax credit or input tax rebate referred to in
clause (d).
(3) The Appellate and Revisional Board shall, while proceeding to revise under
sub‑section (1) any final appellate or revisional
order from order of a provisional assessment or any other assessment, entertain
the memorandum filed under sub‑section (2) as an application by the
Commissioner for revision and pass such revisional
order as it deems fit.
(4) Where the Commissioner,
after revision made by the Appellate and Revisional.
Board under sub‑section (1), discovers any concealment by, a casual
dealer of his sales or purchases or a dealer of his turnover of sales or
purchases or contractual transfer price or incorrect statement by a dealer of
particulars of sales or purchases or contractual transfer price or claim for
deduction of any part of turnover of sales or purchases or contractual transfer
price or claim for lower rate of tax or any claim by a dealer of excess amount
of input tax credit or input tax rebate or any non‑reversal of input tax
credit or input tax rebate to the extent of his disentitlement, he may, subject
to such rules as may be made, make, within four years from the date of order of
the Appellate and Revisional. Board, an application
to the Appellate and Revisional Board, and the
Appellate and Revisional Board, may thereupon, after
giving the Commissioner and the casual dealer or the dealer a reasonable
opportunity of being heard, review its order passed under sub‑section (1)
and pass such order as it deems fit.
Subject
to such rules as may be made, any provisional assessment or any other
assessment made or order passed under this Act or the rules made thereunder by any person appointed under sub‑section
(1) of section 3, section 4 2[, section 5 or sub‑section (1) of section
61 may be reviewed by the person passing it upon application or on his own
motion, and, subject to the rules as aforesaid, the Appellate and Revisional Board may, in the like manner and for reasons to
be recorded in writing, review any order passed by it, either on its own motion
or upon an application:
PROVIDED
that if the Commissioner considers it necessary to modify any order passed
either by any of his predecessors‑in‑office, or by any person in
the rank of Special Commissioner or Additional Commissioner when such person
ceases to hold the rank of the Special Commissioner or the Additional
Commissioner, the Commissioner may review any such order.
89.
Appeal, review or revision in
certain cases
An
appeal, review or revision in respect of any order passed in the matter of tax
recoverable under clause (b) of sub‑section (1) of section 55, section
56, section 57'or section 59 shall lie in the manner, and to the authority, as
may be prescribed.
90. Reasonable
opportunity to be given to the person likely to be adversely affected
Before
any order under section 84, section 95, section 86, section 87 or section 88,
which is likely to affect any person adversely, is passed, such person shall be
given a reasonable opportunity of being heard.
91. Power of taking evidence
on oath
The
Appellate and Revisional Board, the Commissioner, the
Special Commissioner, the Additional Commissioner, or any person appointed
under sub‑section (1) of section 6 to assist the Commissioner, shall, for
the purposes of this Act, have the same powers as are vested in a court under
the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of
the following matters, namely,-
(a) enforcing
the attendance of any person and examining him or oath or affirmation;
(b) compelling the
production of documents; and
(c) issuing commissions for
the examination of witnesses, and any proceeding under this Act before the
Appellate and Revisional Board, the Commissioner, the
Special Commissioner, the Additional Commissioner, or any person appointed
under sub‑section (1) of section 6 to assist the Commissioner, 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 (45
of 1860).
(1) Within sixty days from
the date, of passing by the Appellate and Revisional
Board of any order under section 87 affecting any liability of any casual
dealer or any dealer to pay tax penalty or interest under this Act, such casual
dealer or dealer by application in writing accompanied by a fee of one hundred
rupees, or the Commissioner, by application in writing, may require the
Appellate and Revisional Board to refer to the
Tribunal any question of law arising out of such order.
(2) If, for reasons to be
recorded in writing, the Appellate and Revisional
Board refuses to make such reference, the applicant may, within ninety days of
such refusal, either-
(a) withdraw his application
and if he does so, the fee, if any paid, shall be refunded; or
(b) apply to the Tribunal
against such refusal.
(3) If upon the receipt of
an application under clause (b) of sub‑section (2) the Tribunal is not
satisfied with the correctness of the decision of the Appellate and Revisional Board, it may require the Appellate and Revisional Board to state the case and refer it, and, on
the receipt' of such requisition, the Appellate and Revisional
Board shall state and refer the case to the Tribunal accordingly.
(4) If the Tribunal is not
satisfied that the statements in a case referred to it under this section are
sufficient to enable it to determine the question of law raised thereby, it may
refer the case back to the Appellate and Revisional
Board to make such addition thereto or alterations therein as it may direct in
this behalf,
(5) The Tribunal upon the
hearing of any such case shall decide the question of law raised thereby, and
shall deliver its judgement thereon containing the
grounds on which such decision is founded, and shall send to the Appellate and Revisional Board a copy of such judgement
under the seal, and the signature of the Registrar of the Tribunal, and the
Appellate and Revisional Board shall dispose of the
case accordingly.
(6) Where a reference is
made to the Tribunal under this section, the costs (including fees) shall be in
the discretion of the Tribunal.
(7) The payment of the
amount, if any, of tax, penalty or interest due in accordance with the order of
the Appellate and Revisional Board in respect of
which an application has been made under sub‑section (1), shall not be
stayed pending the disposal of such application or any reference made in
consequence thereof, but if such amount is reduced as the result of such
reference, the amount of tax, penalty or interest paid in excess shall be
refunded in accordance with the provisions of section 621.
OFFENCES
AND PENALTIES, SPECIAL PROVISION FOR LIABILITY TO PROSECUTION AND COMPOUNDING
OF OFFENCES
(1) Whoever-
(a) fails to
reverse input tax credit or input tax rebate as required by section 22; or
(b) carries on business as a
dealer without furnishing the security demanded under section 26; or
(c) neglects
or refuses or furnishes incorrect information as required by section 27A; or
(d) neglects
or refuses or furnishes incorrect information as required by section 30B; or
(e) fails to pay full amount
of net tax or any other tax payable for
any tax period or in accordance with the provisions of sub‑section
(2) of section 32; or
(f) fails
to make payment of interest payable under section 33 or section 34 or section
34A; or
(g) fails to comply with the
provisions of section 63; or
(h) neglects or refuses or
furnishes incorrect information as required by section 65A; or
(i) contravenes
the provisions of section 73; or
(j) fails to make full
payment of penalty imposed under section 79; or
(k) fails to comply with any
requirement under section 81; or
shall
be punishable with simple imprisonment which may extend to six months or with
fine not exceeding one thousand rupees or with both and, a court having
jurisdiction may, in addition to any fine as aforesaid, order confiscation of
any goods seized under section 76 for the offence of contravention of section
73.)
(2) Whoever carries on
business as a dealer in contravention of sub‑section (1) of section 24
shall be punishable with simple imprisonment which may extend to one year or
with fine not exceeding one thousand rupees or with both, and when the offence
is a continuing one, with a daily fine not exceeding one hundred rupees during
the period of the continuance of the offence.
(3) Whoever, being a
transporter, carrier or transporting agent, operates in contravention of
section 25 his transport business in West Bengal of transporting any
consignment of taxable goods into, or outside, or within, West Bengal without
obtaining a certificate of enrolment or contravenes the provisions of the
second proviso to sub‑section (1) of section 76, shall be punishable with
simple imprisonment which may extend to six months or with fine not exceeding
one thousand rupees or with both, and. when the offence is a continuing one,
with a daily fine not exceeding one hundred rupees during the period of
continuance of the offence.
(3A) Whoever,
being a transporter, carrier or transporting agent, fails or neglects. to
comply with-
(a) the provisions of section 70, or
(b) the direction of the
Commissioner under sub‑section (1) of section 72,
shall
be punishable with simple imprisonment which may extend to six months or with
fine not exceeding one thousand rupees or with both, and when the offence is a
continuing one, with a daily fine not exceeding one hundred rupees during the
period of continuance of the offence.
(3B) Whoever contravenes the
provisions of the first proviso to sub‑section (2) of section 76 shall be
punishable with simple imprisonment which may extend to six months or with fine
not exceeding one thousand rupees or with both, and when the offence is a
continuing one, with a daily fine not exceeding one hundred rupees during the
period of continuance of the offence.
(4) Whoever-
(a) issues or produces a
fake or fabricated tax invoice referred to in clause (48) of section 2;
(b) fails to submit before
the prescribed authority statements, accounts or declarations under section
30E, within prescribed time;
(c) furnishes a false return
referred to in section 32;
(d) fails without reasonable
cause to furnish a return under section 32; or
(e) refuses to comply with
any requirement under section 66;
shall
be punishable with imprisonment of either description which shall not be less
than three months but which may extend to two years and with fine not exceeding
ten thousand rupees or with both, and when the offence is a continuing one,
with a daily fine, not exceeding fifty rupees, during the period of the
continuance of the offence.
(5) Whoever has in his
possession any prescribed form referred to in sub‑section (2) of section
73 or sub‑section (1) of section 81 not obtained by him or by his
principal or agent in accordance with the provisions of this Act or any rules
made thereunder, shall be deemed to have committed
the offence of criminal breach of trust under section 405 of the Indian Penal
Code (45 of 1860), and every such person who commit such criminal breach of
trust, shall, on conviction, be punishable with imprisonment of either
description which shall not be less than three months but which may extend to
three years or with fine not exceeding ten thousand rupees or with both.
(6) Whoever willfully
attempts in any manner to evade or defeat any tax imposed under this Act,
shall, in addition to any other penalty provided by any law for the time being
in force, he liable also for the offence of dishonest misappropriation of property
under section 403 of the Indian Penal Code (45 of 1860), and shall be
punishable with imprisonment of either description which shall not be less than
three months but which may extend to two years or with fine not exceeding ten
thousand rupees, or with both.
(7) Whoever knowingly
produces incorrect accounts, registers, documents or electronic record or
knowingly furnishes incorrect information or suppresses material information
shall be punishable with imprisonment of either description which shall not be
less than three months but which may extend to two years or with fine not
exceeding ten thousand rupees or with both.
(8) Whoever obstructs any
officer making inspection or search or seizure or taking other action under
section 66, section 67, section 68, section 69, section 70, section 71, section
72, section 74 or section 76, section 80 or section 811, shall be punishable
with imprisonment of either description
which shall not be less than three months but which may extend to two
years or with fine not exceeding ten thousand rupees or with both.
(9) x x x
(10) Whoever abets any of the
offences mentioned in sub‑section (2), sub‑section (3) sub‑section
(3A) sub‑section (5), sub‑section (6), sub‑section (7),
shall, if the act of offence is committed in consequence of the abatement, be
punishable with the same punishment as provided for the offence.
(11) Any offence punishable
under sub‑section (1), sub‑section (2), sub‑section (3), sub‑section
(4) or sub‑section (10) shall be cognizable and bailable
while that punishable under sub‑section (3A), sub‑section (5) sub‑section
(6), sub‑section (7), sub‑section (8), or sub‑section (9),
shall be cognizable and non‑bailable.
(12) In any prosecution for an
offence under this Act which requires a culpable mental state on the part of
accused, the court shall presume the existence of such culpable mental state
until the contrary is proved.
Explanation I: In this sub‑section,
"culpable mental state" includes intention, motive, knowledge of a
fact, or belief in, or reason to believe, a fact.
Explanation II: If any of the
offences under sub‑section (2), or clause (d) of sub‑section (4)
continues, such offence shall be deemed to be A continuing offence.
(13) No court shall take
cognizance of any offence under this Act or the rules made thereunder
except with the previous sanction of the Commissioner, and no court inferior to
that of a Metropolitan Magistrate of a Judicial Magistrate shall try such
offence.
(14) Notwithstanding anything
contained elsewhere, in the Act, no prosecution for any offence enumerated
hereinbefore shall be instituted in respect of the same fact for which a
penalty has been imposed under any other provisions of the Act and subsequently
paid by the dealer and no such penalty shall be imposed vice versa.
94.
Special provision for liability to
prosecution
(1) Where an offence
referred in section 93 has been committed by a dealer, every person who, at the
time the offence was committed, was in charge of, and was responsible to the
dealer for the conduct of, the business of the dealer, as well as the dealer
shall be deemed to be guilty of the offence and shall be liable to be proceeded
against and punished accordingly:
PROVIDED
that nothing contained in this sub‑section shall render any such person
liable to any punishment provided under section 93, if he proves that such
offence was committed without his knowledge or that he exercised all due
diligence to prevent the commission of such offence.
(2) Notwithstanding anything
contained in sub section (1), where an offence under section 93 has been
committed by a dealer and it is proved that the offence has been committed with
the consent or connivance of, or is attributable to any neglect on the part of,
any director, manager, secretary or other officer, as the case maybe, of the
dealer, such director, manager, secretary or other officer shall also be deemed
to be guilty of that offence and shall be liable to be proceeded against and
punished accordingly.
(1) Subject to such
conditions as may be prescribed, any person alleged to have committed an
offence '[under clause (b), clause (c), clause (d), clause (e), clause (f) or
clause (h) or clause 0) of sub‑section (1), sub‑section (2), sub‑section
(3), sub‑section (M), clause (c) or clause (d) of sub‑section (4),
sub‑section (5), sub‑section (6), sub‑section (7), sub‑section
(9), or sub‑section (10), of section 93, or under any rules made under
this Act, may, either before or after the commencement of any proceedings
against him in respect of such offence, at his option, compound such offence,
and the Commissioner may, at his discretion, accept from such person, by way of
composition of such offence, such sum not exceeding five lakh
rupees as may be determined by the Commissioner.
(2) On payment in full of
the sum determined by the Commissioner under sub‑section (1),-
(a) no proceedings shall
commenced against such person as aforesaid; and
(b) if any
proceedings have already been commenced against such person as 2 aforesaid,
such proceedings shall not be further proceeded with.
96. Penalty for
concealment of sales, purchases, contractual transfer price or for furnishing
of incorrect particulars of sales or purchases or contractual transfer price or
for claiming input tax credit or input tax rebate
(1) Where-
(a) dealer or casual dealer
has concealed any sales or purchases or
contractual transfer price,
as the case may be, or any particulars thereof, or
(b) a
dealer, required to furnish return under sub‑section (1) of section 32
has furnished incorrect statement of his turnover of sales or purchases or of
contractual transfer price or incorrect particulars of such sales or purchases
or contractual transfer price in the return furnished by him under sub‑section
(2) of that section or otherwise, or
(c) any
registered dealer has claimed excess amount of input tax credit or input tax
rebate but has not reversed the same to the extent of his disentitlement,
with
intent to reduce the amount of net tax or any other tax payable by him, the
Commissioner may, by way of a separate proceeding independent of any
assessment, appeal, revision or review and after giving in the prescribed
manner, such dealer a reasonable opportunity of being heard, by an order in writing
direct that he shall, in addition to any tax levied or penalty imposed under
this Act, pay, by way of penalty, a sum not exceeding twice the amount of tax
which would have been avoided by him if such concealed sales or purchases or
contractual transfer price or particulars thereof or incorrect statement of
turnover of sales or purchases or contractual transfer price or incorrect
particulars of such sales or purchases or contractual transfer price or claim
of excess input tax credit or input tax rebate were not detected and taken into
account or if turnover of sales or purchases or contractual transfer price or
particulars of sales or purchases or contractual transfer price or input tax
credit or input tax rebate furnished in returns or shown in his books of
account were accepted as correct, as the case may be, in making an assessment
or passing any order upon appeal, revision or review under the Act.
Explanation:
In this sub‑section, the expression "tax levied" shall include
the amount of tax determined afresh by an order passed upon appeal, revision,
review, or by any order of assessment consequent upon such appeal, revision,
review, under this Act.
(2) Any penalty imposed
under sub‑section (1) shall be paid by the dealer by such date as may be
specified by the Commissioner in a notice issued for the purpose, and the date
to be so specified shall not be less than fifteen days from the date of issue
of such notice:
PROVIDED
that the Commissioner may, for reasons to be recorded in writing, extend the
date of such payment or allow the dealer to pay the penalty imposed in such
number of instalments as the Commissioner may
determine.]
97.
Indemnity of Government servant
No
suit, prosecution or other legal proceedings shall lie against any Government
servant for anything which is in good faith done or intended to be done under
this Act or the rules made thereunder.
98.
Returns etc. to be confidential
(1) All particulars
contained in any statement made, return furnished or accounts, registers or
documents including those in the form of electronic records produced in
accordance with this Act or in any record of evidence given in the course of
any proceedings under this Act, other than the proceedings before a criminal
court, shall save as provided in sub‑section (3), be treated as
confidential, and notwithstanding anything contained in the Indian Evidence
Act, 1872 (1 of 1872), no court shall, save as aforesaid, be entitled to
require any Government servant to produce before it any suck statement, return,
accounts, registers or documents including those in the form of electronic
records or record or any part thereof or to give evidence before it in respect
thereof.
(2) If, save as otherwise
provided in sub‑section (3), any Government servant discloses any of the
particulars referred to in sub‑section (1), he shall be punishable with
imprisonment which may extend to six months, and shall also be liable to fine.
(3) Nothing in this section
shall apply to the disclosure of any of the particulars referred to in sub‑section
(1)-
(a) for
the purposes of any prosecution under the Indian Penal Code (45 of 1860), the
Prevention of Corruption Act, 1988 (49 of 1988), or this Act or any preliminary
inquiry for ascertaining whether such prosecution lies,
(b) in
connection with any suit or proceeding in a civil court to which the State
Government or any person appointed under this Act is a party and which relates
to any matter arising out of any proceeding under this Act,
(c) where
it is necessary to make such disclosure for the purposes of this Act,
(d) to an
officer of Government for the purpose of enabling such Government to levy or realise any tax or duty imposed by it,
(e) to an
officer of Government for the audit of receipts and refunds of tax, penalty or
interest under this Act,
(f) in
connection with an inquiry concerning allegations of corruption or official
misconduct against any Government servant or for the purpose of taking
disciplinary action against such Government servant,
(g) in any
inquiry into a charge of misconduct in connection with any proceeding under
this Act against any legal practitioner, chartered accountant or other person
entitled to appear on behalf of a dealer, casual dealer or any other person
before the taxing authorities under this Act, to the authority competent to
take disciplinary action against such legal practitioner, chartered accountant
or other person,
(h) to any
officer of the State Government to enable such officer to perform his executive
functions relating to the affairs of the State,
(i) to any person for purposes other than those referred to in
clause (a), clause (b), clause (c), clause (d), clause (e), clause (g) and
clause (h), if the State Government considers such disclosure necessary in the
public interest.
(1) Notwithstanding anything
contained in any other law for the time being in force, no Government, local
authority, educational institution, or corporation or body corporate
established by or under a Central or State Act shall enter into any works
contract with any dealer for execution by him of such works contract and shall
make payment to such dealer for execution of such works contract, or shall
place order with, or make purchases of any goods from, any dealer or make any
payment to such dealer for such purchases, unless the Commissioner certifies in
the prescribed manner that such dealer-
(a) has no
liability to pay tax or has not defaulted in furnishing any return or returns
together with the receipted challan or challans showing payment of all tax payable under this Act
or the Central Sales Tax Act, 1956 (74 of 1956),
(b) has
not defaulted in making payment of tax, otherwise payable by, or due from him
under this Act or the Central Sales Tax Act, 1956, or
(c) has
made satisfactory provision for securing the payment of tax by furnishing bank
guarantee in favour of the Commissioner of otherwise,
as
the case may be:
PROVIDED that the provisions of this sub‑section
shall not apply to any payment where any amount is deductible from such
payment under sub‑section (1) of section 40.
(2) The application for the
certificate required under sub‑section (1) shall be made by the dealer
referred to in that sub‑section to the Commissioner and shall be in such
form and shall contain such particulars as may be prescribed.
100. Permit for exhibition‑cum‑sale
To ensure that
there is no evasion of tax, every person intending to organise
an exhibition‑ cum‑sale of goods, shall obtain from the prescribed
authority in such form, and in such manner, as may be such manner, as may be
prescribed.
101. Penalty
for organisaing exhibition cum‑sale in contravention of section 100
(1) Where any person
contravenes the provision of section 100 by organising
any exhibition‑cum‑sale without obtaining permit, the Commissioner,
the Special Commissioner or the Additional Commissioner may, after giving such
person an opportunity of being heard, impose upon him a penalty not exceeding
fifty thousand rupees.
(2) A penalty imposed under
sub‑section (1), shall be paid by the person upon whom it is imposed by
such date as may be specified by the authority referred to in sub‑section
(1), in a notice to be issued for this purpose, and the date so specified shall
not be earlier than fifteen days from the date of issue of such notice:
PROVIDED
that the authority may, for reasons to be recorded in writing, extend the date
of payment of the penalty for such period, as he may think fit.
102. Determination
of certain disputed questions
(1) If any question arises,
otherwise than in a proceeding before a Court or, Tribunal or before a notice
initiating assessment proceeding under section 46, is served upon the
registered dealer, whether-
(a) any
tax is at all payable in respect of any particular sale or purchase of goods,
or if tax is payable, the rate thereof; or
(b) any goods shall be
treated as Capital goods within the meaning of sub‑section (6) of section
2 or not, and the Commissioner may, upon application, in prescribed manner and
with prescribed fees, determine such question by an order passed in writing
after giving such dealer an opportunity of being heard.
(2) If
any question, referred to in sub‑section (1), arises from any order
passed under any other provision of this Act, such question shall not be
determined under this section.
103. x x x
104. x x
x
105. x x x
106. x x x
107. x x x
108. x x x
109.
Bar to proceedings in civil court
(1) Save as provided in
section 92, no assessment made and no order passed under this Act, or the rules
made thereunder by the Commissioner, the Special
Commissioner, an Additional Commissioner, or any person appointed under sub‑section
(1) of section 6 to assist the Commissioner, and no order passed by the
Appellate and Revisional Board under this Act or the
rules made thereunder shall be called into question
in any civil court, and save as provided in section 84, section 85, section 86
or section 87, no appeal or application for revision or review shall lie
against such assessment or order.
(2) Save as provided in
section 89, no order passed by Tax Recovery Officer under this Act or the rules
in Schedule F and no order passed upon and appeal from or review or revision
of, any order of the Tax Recovery Officer in accordance with the provisions of
this Act and the rules in Schedule F shall be called into question in any civil
court, and, save as provided in section 89, no appeal, review or revision shall
lie against such order.
110. Manner of payment of tax, penalty,
interest, etc.
Where
the manner of payment of any tax, penalty, or interest, payable by a person, or
any sum determined by the Commissioner in compounding any offence, under this
Act, is not provided specifically elsewhere in this Act, such tax, penalty,
interest or sum shall be paid into '[an appropriate Government Treasury] in the
prescribed manner.
111. Power of Commissioner to
collect statistics from dealers
If
the Commissioner considers that for the purpose of better administration of
this Act, it is necessary to collect statistics relating to any matter dealt
with by or under this Act, he may, by notification, call upon dealers or such
class or classes of dealers as may be specified in the notification, to furnish
such information relating to any matter in respect of which it is necessary to
collect statistics, in such form, containing such particulars, to such
authorities, and at such intervals, as may be specified in the notification.
112.
Power of State Government to prescribe
rates of fees
(1) Fees payable upon a
memorandum of appeal or application for review or revision, or upon any other
miscellaneous application or petition, other than an application referred to in
sub‑section (1) of section 92, for relief shall be such as may be
prescribed:
PROVIDED
that any fee prescribed under this section shall not exceed one thousand
rupees.
(2) The fee as aforesaid
shall be paid in court‑fee stamp to be affixed to the memorandum of
appeal, application for review or revision or other miscellaneous application
or petition, as the case may be, referred to in sub‑section (1).
113. Power
of State Government to engage any person, firm or company to collect certain
information
The
State Government may, for the purpose of collection of information regarding
existence of ware housel of dealers, or transporter, carrier or transporting
agent where goods are stored by them and the nature, quantity or value of such
goods stored in such godown or warehouse, engage the
services of any person, firm or company to perform such work on such terms and
conditions, as may be prescribed.
114.
Power of State Government to make
rules
(1) The
State Government may, by notification, make rules, with prospective or
retrospective effect, for carrying out the purposes of this Act.
(2) In particular and
without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the matters which under any provision of this Act are
required to be prescribed, or to be provided for, by rules.
(3) In making any rules
under this section, the State Government may direct that a breach thereof shall
be punishable with fine not exceeding one thousand rupees and, when the offence
is a continuing one, with a daily fine not exceeding one hundred rupees, during
the continuance of such offence.
Nothing
in this Act shall be construed to impose, or authorise
the imposition of, tax on the sale or purchase of goods or on the execution of
works contract where such sale or purchase or execution of works contract takes
place-
(a) outside West Bengal;
(b) in the
course of import of goods into, or export of the goods out of, the territory of
India;
(c) in the course of inter‑State trade
or commerce.
116. Payment
of tax in respect of industrial units enjoying Deferment, Remission and Tax
Holiday
(1) Notwithstanding anything
contained in sub‑section (2) of section 32, or sub‑section (2) of
section 45, or clause (b) of sub‑section (4) of section 46 but subject to
sub‑section (2) of this section and section 118, the Commissioner may, in
the prescribed manner and subject to such restrictions and conditions as may be
prescribed, permit the output tax payable under this Act by a registered dealer
or a class or classes of dealers as may be prescribed, according to his returns
referred to in sub‑section (1) of section 32 or the tax payable from him
according to a notice issued under sub‑section (2) of section 45, or
clause (b) of sub‑section (4) of section 46,-
(a) to be
deferred in the prescribed manner and under such restrictions and conditions as
may be prescribed where such registered dealer is entitled to continue to enjoy
such deferment under clause (a) of the sub‑section (1) of section 118; or
(b) to be
exempt in the prescribed manner and under such restrictions and conditions as
may be prescribed where such registered dealer is entitled to continue to enjoy
such exemption under clause (b) of sub‑section (1) of section 118; or
(c) to be
remitted in the prescribed manner and under such restrictions and conditions as
may be prescribed where such registered dealer is entitled to continue to enjoy
such remission under clause (c) of sub‑section (1) of section 118,
(2) Where the State
Government considers it necessary so to do in the public interest, it may,
after due consideration of certain factors as may be prescribed, relax the
ceiling to such extent as may be prescribed.
117. Penalty
for contravention or misuse of provisions of section 116
Where
a dealer has contravened any of the provisions of section 116 or rules made thereunder or furnishes incorrect or fabricates statements
or forged documents with the intention to deceive the Government, the
Commissioner shall, after giving such dealer a reasonable opportunity of being
heard, impose upon him a penalty, in the manner prescribed, a sum not exceeding
one hundred per centum of such tax which would have been payable by such dealer
had he not been granted such deferment.
(1) Notwithstanding anything contained
elsewhere in this Act,-
(a) where a registered
dealer has been enjoying, or has been entitled to enjoy, the benefit of
deferment of tax under section 40, section 42 or section 43, as the case may
be, of the West Bengal Sales Tax Act, 1994 (West Bengal Act 49 of 1994), for a
specified period or for a specified amount determine with respect to gross
value of the fixed capital assets, immediately before the appointed day and who
would have continued to be so eligible on such appointed day under that Act had
this Act not come into force, may be allowed deferment of payment of output tax
payable by him under this Act by the Commissioner, for the balance un‑expired
period or the balance eligible amount, as the case may be, with respect to
gross value of the fixed capital assets, whichever expired earlier;
(b) where a registered dealer was enjoying benefit of tax
holiday under section 39 of the West Bengal Sales Tax Act, 1994, for a specified
period, immediately before the appointed day and who would have continued to be
so eligible on such appointed day under that Act had this Act not come into
force, may be allowed such tax holiday in a restricted manner by way of
exemption from payment of ninety‑five per centum of output tax payable by
him under this Act by the Commissioner for the balance un‑ expired period
or until the aggregate of the benefit of exemption from payment of tax enjoyed
by such dealer under section 39 of the West Bengal Sales Tax Act, 1994,
computed from first day of April, 2003, exceeds the limit of two hundred per
centum of gross value of the fixed capital assets, whichever expires earlier,
in such manner and subject to such terms and conditions as may be prescribed.
(c) where
a registered dealer was enjoying benefit of remission of tax under section 41
of the West Bengal Sales Tax Act, 1994, for a specified period or a specified
amount determined with respect to gross value of the fixed capital assets,
immediately before the appointed day and who would have continued to be so
eligible on such appointed day under that Act had this Act not come into force,
maybe allowed remission. of ninety‑five per centum of output tax payable
by him under this Act by the Commissioner for the balance un‑expired
period, or balance eligible amount with respect to gross value of fixed capital
assets, whichever expires earlier, in such manner and subject to such terms and
conditions as may be prescribed.
(2) For the purposes of
clause (a), clause (b) or clause (c), a complete British Calendar month shall be considered, wherever a part of a
month is involved.
(3) For the purpose of
clause (a), clause (b) or clause (c), the term "balance" means the
period, or the eligible amount, remaining unexhausted on the appointed day.
Notwithstanding
anything contained elsewhere in this Act,-
(a) all forms of way bill
under the West Bengal Sales Act, 1994 or the rules made thereunder
and continuing in force on the day immediately before the appointed day, shall,
with effect from such appointed day, continue in force and shall be used
mutatis mutandis for the, purposes for which they were being used before such
appointed day until the State Government directs, by notification, the
discontinuance of the use of such forms till such time as the State Government
may, by notification, specify in this behalf;
(b) all
rules, regulations, notifications or orders made or issued under the West
Bengal Sales Tax Act, 1994, and continuing in force on the day immediately
before the appointed day shall continue to be in force on or after such
appointed day in so far as they are not inconsistent with the provisions of
this Act or the rules made thereunder until they are
repealed or amended;
(c) any
way bill obtained or obtainable by a dealer from any prescribed authority or
any declaration furnished or to be furnished by or to a dealer under any of the
Acts so repealed or the rules made thereunder in
respect of any sale of goods before the appointed day shall be valid where such
waybill is obtained or such waybill is furnished on or after such appointed
day;
(d) any
way bill endorsed or any order passed before the appointed day under the West
Bengal Sales Tax Act, 1994 (West Bengal Act 49 of 1994), or the rules made thereunder for the transport of any consignment of goods
specified in Schedule IV or notified goods into West Bengal or outside West
Bengal and continuing to be valid on the day immediately before the appointed
day shall continue to be valid on or after such appointed day for the purposes
as aforesaid unless the period of validity of such declaration, permit or order
otherwise expires;
(e) any
application for waybill for transport of goods into West Bengal, pending on the
day immediately before the appointed day, shall be deemed to have been made
under this Act and shall be disposed of in accordance with the provisions of
this Act.
(f) Notwithstanding
anything contained elsewhere in this Act and the West Bengal Sales Tax Act,
1994, where a dealer registered under the West Bengal Sales Tax Act, 1994, is
in possession of a certificate of registration thereunder
on the day immediately before the appointed day and who is deemed to have been
registered under sub‑section (3) of section 23 of this Act, such
certificate of registration shall be deemed to have been granted under this Act
and shall continue to have effect till new registration certificate is issued
under this Act, unless cancelled otherwise before such time as aforesaid, or
within such time as the State Government prescribes by notification.
120. Option
to make payment of deferred tax at discounted rate
Notwithstanding
anything contained elsewhere in this Act, dealers eligible for deferment of tax
in accordance with clause (a) of sub‑section (1) of section 118 shall
have an option to make payment within the financial year, of tax deferred
during the preceding year, on the basis of a discount formula, in such manner
as may be prescribed.
Nothing
in the West Bengal Sales Tax Act, 1994, shall apply in relation to the goods
which are governed by the West Bengal Value Added Tax Act, 2003, on and from
the appointed day.
122.
Power to remove difficulties
If
any difficulty arises in giving effect to any of the provisions of this Act,
the State Government may, by order, not inconsistent with the provisions of
this Act, remove the difficulty:
PROVIDED
that no such order shall be made after the expiry of a period of two years from
the appointed day.
123. Amendment of West Bengal Act 49 of 1994
The
West Bengal Sales Tax Act, 1994, shall be amended in the manner specified in
the Schedule E to this Act.
Refer section 21
|
Sl. No. |
Description
of goods |
Conditions
and Exceptions |
|
(1) |
(2) |
(3) |
|
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 but not including aquatic, poultry and cattle
feed supplements, additives etc. |
|
|
4. |
Betel leaves. |
|
|
5. |
Books, periodicals and journals but not
including exercise books, drawing books, graph books, account books,
laboratory books, diaries, letter pads. |
|
|
5A. |
Bread except pizza bread containing any
type of fruit or vegetable. |
|
|
6. |
Charkha, Arnbar
Charkha; handlooms and handloom fabrics and Gandhi Topi. |
|
|
7. |
Charcoal. |
|
|
8. |
Coarse grains other than paddy, rice and wheat. |
|
|
8A. |
Coconut fibre. |
|
|
9. |
Condoms and contraceptives. |
|
|
10. |
Cotton and silk yam in hank. |
|
|
11. |
Curd, Lussi, butter milk and separated
milk. |
|
|
12. |
Earthen pot but not including ceramic pot. |
|
|
13. |
Electrical energy. |
|
|
14. |
Firewood. |
|
|
15. |
Fishnet and fishnet fabrics. |
|
|
16. |
Fresh milk and pasteurised milk. |
|
|
17. |
Fresh plants, saplings and fresh flowers. |
|
|
18. |
Fresh vegetables and fruits. |
|
|
19. |
Fresh garlic and ginger. |
|
|
20. |
Glass bangles. |
|
|
21. |
Human blood and blood plasma. |
|
|
21A. |
Idols, toy and doll made by clay. |
|
|
22. |
Indigenous handmade musical instruments, |
|
|
23. |
Kunikum, bindi, alta and sindur. |
|
|
23A. |
Lac and shellac. |
|
|
23B. |
Mat locally known as madur
made wholly or principally of Cyperus Corymbosus known locally as gola
methi, madur kathi, mutha, or Cyperus Malaccensis known
locally as Chimati pati |
|
|
23C. |
Matsticks and reed
obtainable from Cyperus Corymbosus
known locally as gola methi,
madur kathi, mutha, or Cyperus Malaccensis known locally as Chimati
pati. |
|
|
24. |
Meat, fish, prawn, and other aquatic
products when not cured, or frozen; eggs and livestock and animal hair. |
|
|
25. |
National flag. |
|
|
26. |
Organic manure. |
|
|
27. |
Paddy, rice, wheat, pulses, flour, atta, maida, suji and besan. |
|
|
27A. |
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki. |
|
|
28. |
Non-judicial stamp paper sold by
Government Treasuries; postal items like envelope, postcard etc. sold by
Government; rupee note, when sold to the Reserve Bank of India and cheques,
loose or in book form but does not include first day cover, folder. |
|
|
29. |
Rakhi. |
|
|
30. |
Raw jute. |
|
|
31. |
Raw wool. |
|
|
32. |
Sago and Tapioca globules. |
|
|
32A. |
Salt. |
|
|
32B. |
Salted cooked food made wholly or
principally of flour, atta, suji
or beson, that is to say, singara,
nimki, kachuri, khasta kachuri, luchi, radhaballavi, and dalpuri. |
|
|
33. |
Semen including frozen semen. |
|
|
34. |
Silk worm laying, cocoon and raw silk. |
|
|
35. |
Slate and slate pencils. |
|
|
35A. |
Sugar manufactured or made in India and khandasari. |
|
|
35B. |
Seeds of all varieties other than those
specified elsewhere in any other Schedule. |
|
|
36. |
Sweetmeat other than cake and pastry but
including curd. |
|
|
37. |
Tender green coconut commonly known as daab. |
|
|
37A. |
Textile fabrics made wholly or partly of
cotton, rayon, artificial silk or wool manufactured or made in India, other
than those specified elsewhere in any other Schedule. |
|
|
37B. |
Tobacco, as referred to in the First
Schedule to the Central Excises and Salt Act, 1944, including cigarette,
cigar, cheroot, smoking mixture for pipe and cigarette, biri,
chewing tobacco, snuff and tobacco for hookah, that is to say, tobacco paste,
ready for use in hookah, when all such items are manufactured or made in
India. |
|
|
38. |
Toddy, Neera and Arak. |
|
|
39. |
Unprocessed green leaves of tea. |
|
|
40. |
[Omitted] |
|
|
41. |
Water other than- |
|
|
|
(i) aerated, mineral, distilled,
medicinal, ionic, battery,
demineralised water, and (ii) water
sold in sealed container. |
|
Refer sub‑section (1) of section 21A
|
Sl. No. |
Sale of
goods |
|
(1) |
(2) |
|
1. |
Between dealers located in Special Economic Zone (SEZ). |
|
2. |
Between dealers whose units are referred to as Export Oriented Units (EOU). |
|
3. |
Between dealers referred to in serial No.
1 and serial No. 2 above. |
|
4. |
By a dealer, to a dealer located in a
Special Economic Zone (SEZ). |
Refer clause (a) of sub‑section (2) of
section 16
|
Sl. No. |
Description
of goods |
Conditions
and Exceptions |
|
(1) |
(2) |
(3) |
|
1. |
Bullion that is to say, gold, silver and
platinum in mass and uncoined, pure or alloy. |
|
|
2. |
Gold, silver and platinum ornaments,
whether set with stone or other materials or not, including gold, silver and
platinum filigiri and other gold, silver and
platinum articles. |
|
|
3. |
Precious stones including semi-precious
stones and pearls- real, artificial or cultured. |
|
|
4. |
[Omitted] |
|
|
5. |
Tea sold under the auspices of any tea
auction center in West Bengal duly authorised by
the Indian Tea Board. |
|
Refer clause (b) of sub‑section (2) of
section 16
|
Sl. No. |
Description
of goods |
Conditions
and Exceptions |
|
(1) |
(2) |
(3) |
|
1. |
Agricultural implements not operated
manually or not driven by animal and spare parts, accessories and components
thereof. |
|
|
2. |
Aluminium in all its forms, namely,
aluminium ingots, slabs, bars, rods, wires, coils, sheets, plates, circles,
sections, channels, angels, joists, extrusions, including aluminium scraps
and aluminium foils. |
|
|
3. |
All equipments for communications such as,
Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch
Exchange (E.P.B.X) etc. and spare parts, components and accessories thereof. |
|
|
4. |
All intangible goods like copyright,
patent, REP license. |
|
|
5 |
All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks and asphaltic roofing earthen tiles. |
|
|
6. |
All types of yarn other than cotton and
silk yarn in hank and sewing thread. |
|
|
7. |
Alumnium utensils
and enamelled utensils. |
|
|
7A. |
Aluminium conductor steel reinforced (ACSR). |
|
|
8. |
Arecanut powder and
betel nut. |
|
|
8A. |
Articles made of rolled gold and imitation gold. |
|
|
9. |
Bamboo including split bamboo and cut bamboo. |
|
|
9. |
Bagasse. |
|
|
9B. |
Basic chromium sulphate, sodium
bi-carbonate and Bleach liquid. |
|
|
10. |
Bearing including plumber blocks, housing
for bearing, locate rings and covers, adopter withdrawal sleeves, lock nut,
lock washers, clamps and rolling elements. |
|
|
11. |
Beedi leaves. |
|
|
12. |
Beltings of all varieties and descriptions. |
|
|
13. |
Bicycles, tricycles and cycle rickshaws,
and spare parts, accessories and components thereof. |
|
|
13A. |
Biomass briquettes. |
|
|
14. |
Bitumen. |
|
|
14A. |
Boiler, furnace and parts thereof. |
|
|
15. |
Bone meal. |
|
|
16. |
Branded bread. |
|
|
17. |
Bulk drugs. |
|
|
18. |
Capital goods as defined in section 2(6)
of the West Bengal Value Added Sales Tax Act, 2003. |
|
|
19. |
Cast iron castings other than those
specified elsewhere in This Schedule or in any other Schedule. |
|
|
19A. |
Castor oil. |
|
|
19B. |
Caustic soda, caustic potash and soda ash. |
|
|
20. |
Motor, operated electrically or otherwise
and centrifugal and monobloc and submersible pumps
and spare parts, components and accessories thereof. |
|
|
21. |
Cigar -or cigarette, other than those
manufactured or made in India. |
|
|
22. |
Chemical fertilizers including basic slag,
pesticides, weedicides, insecticides, germicides,
fungicides and herbicides, other than bleaching powder. |
|
|
22A. |
Clay including fireclay. |
|
|
2213. |
Coal tar. |
|
|
22C. |
Coffee beans, cocoa pod, and chicory. |
|
|
23. |
Coir and coir products excluding coir mattresses. |
|
|
23A. |
Conch shell and conch shell products. |
|
|
24. |
Cotton and cotton waste. |
|
|
25. |
Crucibles. |
|
|
25A. |
Drugs and medicines. |
|
|
26. |
Edible oils other than coconut oil, oil cake and de-oiled cake. |
|
|
27. |
Electrodes. |
|
|
27A. |
Embroidery or zari articles, that is to
say,- |
|
|
|
(i) imi |
|
|
|
(ii) zari |
|
|
|
(iii) kasab |
|
|
|
(iv) salma |
|
|
|
(v) dabka |
|
|
|
(vi) chumki, |
|
|
|
(vii) gota |
|
|
|
(viii) sitara |
|
|
|
(ix) naqsi |
|
|
|
(x) kora |
|
|
|
(xi) glass bead |
|
|
|
(xii) badla
and |
|
|
|
(xiii) gizai. |
|
|
28. |
Exercise book, drawing book, graph book,
account book and laboratory note book. |
|
|
29. |
Fibres of all types and fibre waste. |
|
|
30. |
[Omitted] |
|
|
30A. |
Fried grams and roasted grams. |
|
|
31. |
Furnace oil. |
|
|
31A. |
Gas chimney other than chimney for use in
gas light and petroleum light. |
|
|
32. |
Goods as specified in section 14 of the
Central Sales Tax Act, 1956. |
|
|
33. |
Gur, jaggery and
edible variety of rub gur. |
|
|
33A. |
Gypsum of all forms and descriptions. |
|
|
34. |
Hand pump parts and fittings. |
|
|
35. |
Herb, bark, dry plant, dry root, commonly
known as jari booti and
dry flower. |
|
|
35A. |
Hollow polyester fibre. |
|
|
36. |
Hose pipes of all varieties and
descriptions including their end fittings. |
|
|
37. |
Hosiery gods of all varieties and descriptions. |
|
|
37A. |
Hurricane lantern, kerosene lamp and
accessories and components thereof. , ". |
|
|
38. |
Husk and bran of cereals. |
|
|
39. |
Ice. |
|
|
40. |
Incense sticks commonly known as, agarbati, dhupkathi or dhupbati. |
|
|
41. |
Industrial cables (High voltage cables,
XLPE cables, jelly filled cables, optical fibres). |
|
|
42. |
IT products as specified in Part II of this Schedule. |
|
|
42A. |
Jute batching oil. |
|
|
43. |
Kerosene oil when sold through Public
Distribution System (PDS). |
|
|
43A. |
Knitting wool. |
|
|
44. |
Leaf plates and cups. |
|
|
44A. |
Lignite. |
|
|
44B. |
Lime, limestone, clinker and dolomite. |
|
|
44C. |
Linear alkyl benzene. |
|
|
45. |
Liquid products of cellulose, commonly
known as L.P.C., and liquid product of earthenwaste,
commonly known as L.P.E., generally for use as fuel. |
|
|
46. |
[Omitted] |
|
|
46A. |
Maize starch, glucose, maize gluten, maize
germ and oil. |
|
|
46B. |
Mixed PVC stabiliser. |
|
|
47. |
Industrial input and packing materials as
specified in Part III of this Schedule. |
|
|
48. |
[Omitted] |
|
|
49. |
Napa Slabs (Rough flooring stones). |
|
|
49A. |
Naptha. |
|
|
50. |
Newars. |
|
|
51. |
Non-ferrous metals and alloys of ferrous
and non-ferrous metals. |
|
|
52. |
Ores and minerals other than those
specified elsewhere in this Schedule. |
|
|
53. |
Paper, coated paper, carbon paper,
paperboard, paper used for computer printing and newsprint. |
|
|
53A. |
Paraffin wax of all grade standards other
than food grade standard including standard wax and stack wax. |
|
|
54. |
Pipes of all varieties including G.I.
pipes, C.I. pipes, ductilepipes and PVC pipes. |
|
|
54A. |
Pizza-bread, bun or bread containing any
type of fruit or vegetable. |
|
|
54B. |
Plant and machinery, that is to say,- |
|
|
|
(i) Machinery
for tea industry; |
|
|
|
(ii) Machinery
for food and food processing industries including flour mill; |
|
|
|
(iii) Machinery for sugar
mill; (iv) Machinery for
beverages, tobacco and tobacco products
industries; (v) Machinery for jute,
hemp, mesta textiles industries; (vi) Machinery for textile
industries including hosiery other than
jute; (vii) Machinery for
engineering industries; (viii) Machinery for paint
industry; (ix) Machinery for
furniture and wood products industries; (x) Machinery for paper
and paper products and printing, publishing
and allied industries; (xi) Machinery for leather
and fur product industries; (xii) Rubber, plastic,
petroleum and coal product industry machinery; (xiii) Machinery for
chemical and chemical products; (xiv) Machinery for basic
metal and alloys industries; (xv) Machinery for non‑metallic
mineral product and industries; (xvi) Machinery for
construction works; (xvii) Transport equipment
and motor parts manufacturing machinery; (xviii) Mining machinery; (xix) Packaging machinery; (xx) Foundry machinery, (xxi) Agricultural machinery
other than those mentioned elsewhere in any other Schedule; (xxii) Waste treatment plant
and pollution control equipment manufacturing
machinery; (xxiii) Machinery for
printing industry; (xxiv) Machinery for iron and
steel industry; (xxv) Machinery for
refrigeration and cooling towers including
air- conditioners; (xxvi) Cooling towers; (xxvii) Earth moving
machinery; (xxviii) All
other machinery not specified in items (i) to
(xxvii); (xxix) Spare
parts, accessories and components of the plant and machinery specified in items (i)
to (xxviii) |
|
|
55. |
Plastic footwear and hawai chappals. |
|
|
55A. |
Plastic granules and plastic powder. |
|
|
55B. |
Poppy seeds. |
|
|
55C. |
Pre-used motor car. |
|
|
56. |
Printed material including diary, calendar etc. |
|
|
57. |
Printing ink excluding Toner and cartridges. |
|
|
58. |
[Omitted] |
|
|
58A. |
Processed meat, poultry and fish. |
|
|
58B. |
Processed or preserved vegetables and fruits. |
|
|
59. |
Pulp of bamboo, wood and paper. |
|
|
60. |
Rail coaches engines and wagons. |
|
|
61. |
Readymade garments other than hosiery
goods but including necktie, bow and collar. |
|
|
62. |
Refrigerant in any form. |
|
|
63. |
Renewable energy devices and. spare parts. |
|
|
64. |
Residual liquefied hydrogen gas and other
gases used as fuel other than liquefied petroleum gas (L.P.G.). |
|
|
65. |
[Omitted] |
|
|
66. |
[Omitted] |
|
|
67. |
Rubber gloves. |
|
|
67A. |
Rusk that is hardened bread. |
|
|
68. |
Safety matches. |
|
|
69. |
[Omitted] |
|
|
70. |
Sewing machines. |
|
|
71, |
Ship liable to be registered under the
Merchants Shipping Act, 1958, all types of tugs, floating docks, floating
cranes, dredgers, barges and other water vessels, |
|
|
72. |
Silk Fabrics. |
|
|
73. |
Skimmed milk powder. |
|
|
73A. |
Sodium Silicate. |
|
|
74. |
Solvent oils other then organic solvent oil. |
|
|
75. |
Species of all varieties and forms
including cumin seed, aniseed, turmeric and dry chillies. |
|
|
75A. |
Sponge wood or shola
and all handicrafts made thereof. |
|
|
76. |
Sports goods excluding apparels and footwear. |
|
|
6A. |
Stainless steel sheets. |
|
|
77. |
Starch. |
|
|
78. |
Sugar, other than those manufactured in India. |
|
|
79. |
Tallow. |
|
|
80. |
Tamarind including tamarind seed powder.. |
|
|
80A. |
Tea. |
|
|
81. |
Textile fabrics of all varieties, other
than those manufactured or made in India including wire cloth and felt,
endless or fitted with linking devices of a kind used in paper making machine
or any other machines. |
|
|
82. |
[Omitted] |
|
|
83. |
Tools, that is, to say,- (a) Power Tools such as
electric drills, tapping machines, hammers,
sanders, planners, screw drivers, blowers, routers,
winches, grinders, super- abrasives, non-woven abrasives, bonded abrasives other than stone for
polishing floor, stone for
sharpening carpenters' instruments, tile polishing
blocks and rubbing bricks; (b) Cutting
Tools such as taps, milling cutters, reamers, segments, carbide tools, saws, high speed cut-off
machines, shears, nibblers, compound
miter saws, masonry cutters, diamond dresser cutter, gear hobbs and gear shaper cutters; (c) Measuring Tools such
as micrometers, vernier calipers,
feeler gauges, height
gauges, slip gauges, snap gauges, pressure
gauges, dial thermometers, water meter and measuring
steel tapes; (d) Hydraulic
Tools such as jacks, pipe-benders, torque wrenches,
breakers, cylinders and control valves; (e) Pneumatic
Tools such as impact wrenches, rammers, grinders,
drills torque wrenches, filters, regulators and lubricant applicators; (f) Hand
Tools such as spanners, pliers, screw drivers, hammers, torque tools, cold chisels, drill bits and
burrs, tool bits, hack-
saws, hack-saw blades and frames, band-saw rolls,
dice, die- nuts, tools for carpentry, tools for masons and steel files. |
|
|
84. |
Tractors, threshers, harvesters and
attachments and parts thereof. |
|
|
84A. |
Transformers. |
|
|
85. |
Transmission towers. |
|
|
86. |
Umbrella and spare parts and components
thereof but excluding garden umbrella. |
|
|
87. |
Vanaspati
(Hydrogenated Vegetable Oil) also known as vegetable ghee, and sold under
various trade names and descriptions, such as Dalda,
Kusum, etc. Vegetable oil including gingili oil and
bran oil. |
|
|
88A. |
Waste paper. |
|
|
89. |
Writing instruments such as lead pencils,
pen of all varieties and descriptions, refill, cartridges, nozzles, nib and
writing ink other than those specified elsewhere in any other Schedule. Ray
film and other diagnostic films. |
|
|
90. |
X-Ray film and other diagnostic films. |
|
|
91. |
Zipper or zip fasteners. |
|
PART II
[Refer Serial No. 42 of Part I]
|
Sl. No. |
Description
of goods |
HSN Code |
|
(1) |
(2) |
(3) |
|
1. |
Word
Processing Machines and Electronic Typewriters. |
84.69 |
|
2. |
Electronic Calculators. |
84.70 |
|
3. |
Computer
Systems and Peripherals,-Electronic Diaries. |
84.71 |
|
4. |
Parts and
Accessories of HSN 84.69, 84.70 and 84.71 for items listed above. |
84.73 |
|
5. |
DC Micromotors, Stepper motors of an output not exceeding
37.5 Watts |
85.01 |
|
6. |
Parts of HSN 85.01 for items listed above. |
85.03 |
|
7. |
Uninterrupted Power Supplies (UPS) and
their parts. |
85.04 |
|
8. |
Permanent
magnets and articles intended to become permanent magnets (Ferrites) |
85.05 |
|
9. |
Electrical
Apparatus for line telephony or line telegraphy, including line telephone
sets with cordless handsets and telecommunications apparatus for
carries-current lien systems or for digital line systems; videophones. |
85.17 |
|
10. |
Microphones,
multimedia Speakers, Headphones, Earphones and Combines Microphones /Speaker
Sets and their parts. |
85.18 |
|
11. |
Telephone answering machines. |
85.20 |
|
12. |
Prepared
unrecorded media for sound recording or similar recording of other phenomena. |
85.22 |
|
13. |
Prepared
unrecorded media for sound recording or similar recording of other phenomena. |
85.23 |
|
14. |
IT software on any media. |
85.24 |
|
15. |
Transmission apparatus other than
apparatus for radio broadcasting or TV broadcasting, transmission apparatus
incorporating reception apparatus, digital still image video cameras. |
85.25 |
|
16. |
Radio communication receivers, Radio pagers. |
85.27 |
|
17. |
(i) Aerials, antennas and their parts. |
85.29 |
|
|
(ii) Parts of items at 85.25 and 85.27 listed above. |
|
|
18. |
LCD Panels, LED Panels and parts thereof. |
85.31 |
|
19. |
Electrical capacitors, fixed, variable or
adjustable (Pre-set) and parts thereof. |
85.32 |
|
20. |
Electrical resistors (including rheostats
and potentiometers), other than heating resistors. |
85.33 |
|
21. |
Printed Circuits. |
85.34 |
|
22. |
Switches, Connectors and Relays for up to
5 amps at voltage not exceeding 250 Volts, Electronic fuses. |
85.36 |
|
23. |
Data/Graphic Display tubes, other than TV
Picture tubes and parts thereof. |
85.40 |
|
24. |
Diodes, transistors and similar
semi-conductor devices, Photosensitive semiconductor devices, including
photo-voltaic cells whether or not assembled I modules or made up into
panels; Light emitting diodes; Mounted piezo-electric
crystals. |
85.41 |
|
25. |
Electronic Integrated Circuits and Mirco-assemblies. |
85.42 |
|
26. |
Signal Generators and parts thereof. |
85.43 |
|
27. |
Optical fibre cables. |
85.44 |
|
28. |
Optical fibre and optical fibre bundles and cables. |
90.01 |
|
29. |
Liquid Crystal devices, Flat Panel display
devices and parts thereof. |
90.13 |
|
30. |
Cathode ray oscilloscopes, Spectrum
Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor
meters, Psophometers, Net work & Logic analyser
and Signal analyser. |
9.30 |
[Refer Serial No. 47 of Part I]
|
Sl. No. |
Heading No. of the Central Excise Tariff Act, 1985(5 of 1986) |
Sub-heading No. of the Central Excise Tariff Act, 1985 (5 of 1986) |
Description |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
15.01 |
|
Animal (including fish) fats and oils,
crude, refined or purified. |
|
2. |
15.06 |
|
Glycerol, crude, glycerol waters and glycerol lyes. |
|
3. |
15.07 |
|
Vegetable waxes (other than
triglycerides), bees wax, other insect waxes and spermaceti, whether or not
refined or coloured; degras; residues resulting
from the treatment of fatty substances or animal or vegetable waxes. |
|
4. |
15.08 |
|
Animal or vegetable fats boiled, oxidised,
dehydrated, sulphurised, blown, polymerised by heat
in vaccum or in inert gas or otherwise chemical
modified; inedible mixtures or preparations of fats and oils of this chapter. |
|
5. |
17.02 |
|
Liquid glucose (non-medicinal) |
|
6. |
|
2204.10 |
Denatured ethyl alcohol of any strength. |
|
7. |
|
[X X X] |
[x x x] |
|
8. |
26.02 |
|
Manganese ores and concentrates, including
ferruginous manganese ores and concentrates with a manganese content of20% or
more, calculated on the dry weight. |
|
9. |
26.03 |
|
Copper ores and concentrates. |
|
10. |
26.04 |
|
Nickel ores and concentrates. |
|
11. |
26.05 |
|
Cobalt ores and concentrates. |
|
12. |
26.06 |
|
Aluminium ores and concentrates. |
|
13, |
26.07 |
|
Lead ores and concentrates. |
|
14. |
26:08 |
|
Zinc ores and concentrates. |
|
15. |
26.09 |
|
Tin ores and concentrates. |
|
16. |
26.10 |
|
Chromium ores and concentrates. |
|
17. |
26.11 |
|
Tungsten ores and concentrates. |
|
18. |
26.12 |
|
Uranium or thorium ores and concentrates. |
|
19. |
26.13 |
|
Molybdenum ores and concentrates. |
|
20. |
26.14 |
|
Titanium ores and concentrates. |
|
21. |
26.15 |
|
Niobium, tantalum, vanadium or zirconium
ores and concentrates. |
|
22. |
26.16 |
|
Precious metal ores and concentrates. |
|
23. |
26.17 |
|
Other ores and concentrates. |
|
24. |
26.18 |
|
Granulated slag (slag sand) from the
manufacture of iron or steel. |
|
25. |
|
2707.10 |
Benzole. |
|
26. |
|
2707.20 |
Toluole. |
|
27. |
|
2707.30 |
Xylole. |
|
28. |
|
2707.40 |
Napthalene. |
|
29. |
|
2707-50 |
Phenols. |
|
30. |
|
2707.60 |
Creosole oils. |
|
30A. |
|
|
Normal Paraffin. |
|
30B. |
|
|
Butadine. |
|
31. |
28.01 |
|
Fluorine, Chlorine, Bromine and Iodine. |
|
32. |
28.02 |
|
Sulphur, sublimed or precipitated;
colloidal' sulphur. |
|
33. |
28.03 |
|
Carbon (carbon blacks and other forms of
carbon not elsewhere specified or included). |
|
34. |
28.04 |
|
Hydrogen, rare gases excluding oxygen
(medicinal grade). |
|
35. |
28.05 |
|
Alkali or alkaline-earth-metals;
rare-earth metals, scandium. and yttrium, whether or -not intermixed or interalloyed mercury. |
|
36. |
28.06 |
|
Hydrogen chloride (hydrochloric acid); chloro sulphuric
acid. |
|
37. |
28.07 |
|
Sulphuric acid and anhydrides thereof; Oleum. |
|
38. |
28.08 |
|
Nitric acid, Sulphonitric acids. |
|
39. |
28.09 |
|
Diphosphorous pentaoxide; phosphoric acid and polyphosphoric
acids. |
|
40. |
28.10 |
|
Oxides of boron; boric acids. |
|
41. |
28.12 |
|
Halides and halide oxides of non-metals. |
|
42. |
28.13 |
|
Sulphides of non-metats;
commercial phosphorus trisulphide. |
|
43. |
28.14 |
|
Ammonia, anhydrous or in aqueous solution. |
|
44. |
28.15 |
|
Sodium hydroxide (caustic soda); potassium
hydroxide (caustic potash); peroxides of sodium or potassium. |
|
45. |
28.16 |
|
Hydroxide and peroxide of magnesium;
oxides, hydroxides and peroxides of strontium or barium. |
|
46. |
[Omitted] |
||
|
47. |
|
2818.10 |
Aluminium hydroxide. |
|
48. |
28.19 |
|
Chromium oxides and hydroxides. |
|
49. |
28.20 |
|
Manganese oxides. |
|
50. |
|
2821.10 |
Iron oxides and hydroxides. |
|
51. |
28.22 |
|
Cobalt oxides and hydroxides, commercial
cobalt oxides. |
|
52. |
28.23 |
|
Titanium oxide. |
|
53. |
28.25 |
|
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases;
other metal oxides, hydroxides and peroxides. |
|
54. |
28.26 |
|
Fluorides, fluorosilicates, fluroaluminates and other complex fluorine salts. |
|
55. |
28.27 |
|
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides;
iodides and iodide oxides. |
|
56. |
28.29 |
|
Chlorates and perchlorates;
Bromates and perbromates;
Iodates and periodates. |
|
57. |
28.30 |
|
Sulphides;Polysulphides. |
|
58. |
28.31 |
|
Dithi6nites and sulphoxylates. |
|
59. |
28.32 |
|
Sulphites; thiosulphates |
|
60. |
|
2833.10 |
Copper sulphate. |
|
61. |
28.34 |
|
Nitrites; nitrates. |
|
62. |
28.35 |
|
Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates. |
|
63. |
28.36 |
|
Carbonates;
peroxocarbonates (percarbonates);
commercial ammonium carbonates containing ammonium carbamate. |
|
64. |
28.37 |
|
Cyanides,
cyanide oxides and complex cyanides. |
|
65. |
28.38 |
|
Fulminates,
cyanates and thiocyanates. |
|
65A. |
28.39 |
|
Sodium silicate. |
|
66. |
28.40 |
|
Borates; peroxoborates
(perborates). |
|
67. |
|
2841.10 |
Sodium dichromate. |
|
68. |
|
2841-20 |
Potassium dichromate. |
|
69. |
28.44 |
|
Radioactive
chemical elements and radioactive isotopes (including the fissile chemical
elements and isotopes) and their compounds; mixtures and residues containing
these products. |
|
70. |
28.45 |
|
Isotopes
other than those of heading No. 28.44; compounds; inorganic or organic of
such isotopes, whether or not chemically defined. |
|
71. |
28.46 |
|
Compounds;
inorganic or organic, of ratre earth metals, of
yttrium or of scandium. or of mixtures of these metals. |
|
72. |
28.48 |
|
Phosphides, whether
or not chemically |
|
|
|
|
defined, including ferrophosphorus. |
|
73. |
|
2849.10 |
Calcium carbides. |
|
74. |
[Omitted] |
||
|
75. |
29.02 |
|
Cyclic Hydrocarbons. |
|
76. |
29.03 |
|
Halogenated derivatives of Hydrocarbons. |
|
77. |
29.04 |
|
Sulphonated, nitrated
or nitrosated derivatives of hydrocarbons, whether
or not halogenated. |
|
78. |
[Omitted] |
||
|
|
|
2905.10 |
Methanol. |
|
79. |
[Omitted] |
||
|
|
|
2905.90 |
Di-ethylene Glycol, Mono-ethylene Glycol,
Try-ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol |
|
80. |
29.07 |
|
Phenols, phenol-alcohols. |
|
81. |
29.08 |
|
Ethers,
ether-alcohols peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
82. |
29.09 |
|
Ethers, ehter-alcohols, ether-phenols, ether- alcoholphenols,
alcohol peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
83. |
29.10 |
|
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers,
with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
83A. |
|
2910.00 |
Ethylene oxide. |
|
84. |
29.11 |
|
Acetals and hemiacetals, whether
or not with other oxygen function and their halogenated, sulphonated,
nitrated or nitrosated derivatives. |
|
85. |
29.12 |
|
Aldehydes, whether or not with other oxygen function;
cyclic polymers of aldehydes; paraformaldehyde. |
|
86. |
29.13 |
|
Halogenated,
sulphonated, nitrated or nitrosated
derivatives of produces heading of No. 29.12. |
|
87. |
[Omitted] |
||
|
88. |
29.15 |
|
Saturated
acyclic monocarboxylic acids and their anhydrides,
halides, peroxides and peroxyacids, their
halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
89, |
29.16 |
|
Unsaturated
acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
90. |
29.17 |
|
Polycarboxylic acids,
their anhydrides; halides, peroxides and peroxyacids,
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
91. |
29.18 |
|
Carboxylic acids with additional oxygen
function and their anhydrides, halides; peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated derivatives. |
|
92. |
29.19 |
|
Phosphoric esters and their salts,
including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
93. |
29.20 |
|
Esters of other inorganic acids (excluding
esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated
derivatives. |
|
94. |
29.21 |
|
Amine-function compounds. |
|
95. |
29.22 |
|
Oxygen-function amino-compounds. |
|
96. |
29.33 |
|
Quaternary ammonium salts and hyroxides; lecithins and other phosphoaminolipids. |
|
97. |
29.24 |
|
Carboxyamide-function
compounds; amide- function compounds of carbonic acid. |
|
98. |
29.25 |
|
Carboxyamide function
compound (including saccharin and its salts) and imine-
function compounds. |
|
99. |
29.26 |
|
Nitrile-function
compounds. |
|
100. |
29.27 |
|
Diazo-, Azo-or azoxy-compounds. |
|
101. |
29.28 |
|
Organic derivatives of hydrazine or of,
hydroxylamine. |
|
102. |
29.30 |
|
Organo sulphur
compounds. |
|
103. |
29.31 |
|
Ethylene Diamne
Tetra Acetic acid, Nitrillo Triacetic
acid and their derivatives. |
|
104. |
29.32 |
|
Heterocyclic compounds with oxygen
heteroatom(s) only. |
|
105. |
29.33 |
|
Heterocyclic compounds with nitrogen
heteroatom(s) only. |
|
106. |
29.34 |
|
Nucleic acids and their salts, other
heterocyclic compounds. |
|
107. |
29.35 |
|
Sulphonamides. |
|
108. |
29.38 |
|
Glycosides, natural or reproduced by
synthesis and their salts, ethers, esters and other derivatives. |
|
109. |
29.39 |
|
Vegetable alkaloids, natural or reproduced
by synthesis, and their salts, ethers, esters and other derivatives. |
|
110. |
29.42 |
|
Ethylene Diamine
Tetra Acetic acid, Nitrillo Triacetic
acid and their derivatives. |
|
111. |
32.01 |
|
Tanning extracts of vegetable origin;
tannins and their salts, ethers, esters and other derivatives. |
|
112. |
32.02 |
|
Synthetic organic tanning substances;
inorganic tanning substances; tanning preparations, whether or not containing
natural tanning substances; enzymatic preparations for pre-tanning. |
|
113. |
32.03 |
|
Colouring matter of vegetable or animal
origin (including dyeing extracts but excluding animal black), whether or not
chemically defined; preparations based on colouring matter or vegetable or
animal origin as specified in Note 3 as appended at the end of this Part. |
|
114. |
32.04 |
|
Synthetic organic colouring matter,
whether or not chemically defined; preparations based on synthetic organic
colouring matter as specified in Note-3 as appended at the end of this Part;
synthetic organic products of a kind used as fluorescent brightening agents
or as luminophores, whether or not chemically
defined. |
|
115. |
32.05 |
|
Colour lakes; preparations based on colour
lakes as specified in Note-3 as appended at the end of this Part. |
|
116. |
[Omitted] |
||
|
117. |
(Omitted] |
||
|
118. |
|
3207.10 |
Glass frit and other glass, in the form of
powder, granules or flakes. |
|
119. |
|
3207.90 |
Other. |
|
120. |
32.11 |
|
Prepared driers. |
|
121. |
|
3215.90 |
Printing ink whether or not concentrated
or solid. |
|
122. |
35-01 |
|
Casein, caseinates
and other casein derivatives, casein glues. |
|
123. |
35.07 |
|
Enzymes; prepared enzymes not elsewhere
specified on included. |
|
124. |
[Omitted] |
||
|
125. |
38.01 |
|
Artificial graphite; colloidal or
semi-colloidal graphite; preparations based on graphite or other carbon in
the form of pastes, blocks, plates or other semi-manufactures. |
|
126. |
38.02 |
|
Activated carbon; activated natural mineral
products; animal black, including spent animal black. |
|
127. |
38.04 |
|
Residual lyes
from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including, lignin sulphonates, but excluding tall-oil of heading No. 38-03
of Chapter 38 of the First Schedule of the Central Excise Tariff Act, 1985. |
|
128. |
38.06 |
|
Rosin and resin acids, and derivatives
thereof; rosin spirit and rosin oils; run gums. |
|
129. |
38.07 |
|
Wood tar; wood tar oils; wood creosote;
wood naphtha, vegetable pitch; brewers' pitch and similar preparations based
on rosin, resin acids or on vegetable pitch. |
|
130. |
[Omitted] |
||
|
131. |
38.09 |
|
Finishing agents, dye carriers to
accelerate the dyeing or fixing of dye-stuffs and other products and
preparations (for example, dressings and mordants),
of a kind used in the textile, paper, leather or like industries, not
elsewhere specified or included. |
|
132. |
38.12 |
|
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere
specified or included; antioxidising preparations
and other compound stabilisers for rubber or plastics. |
|
133. |
38-14 |
|
Reducers and blanket wash/ roller wash used in the printing industry. |
|
134. |
38.15 |
|
Reaction initiators, reaction accelerators
and catalytic preparations, not elsewhere specified o included. |
|
135. |
38.17 |
|
Mixed alkyl benzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07
or 29.02. |
|
136. |
38.18 |
|
Chemical elements doped for use in
electronics, in the form of discs, wafers or similar forms; chemical
compounds doped for use in electronics. |
|
137. |
38.23 |
|
Industrial monocarboxylic
fatty acids; acid oils from refining; industrial fatty alcohols. |
|
138. |
|
3824.90 |
Retarders used in
the printing industry. |
|
138A. |
|
3901.10 |
LLDPE / LDPE. |
|
138B. |
|
3901.20 |
HDPE |
|
139. |
39.01 |
|
Polymers of ethylene in primary forms. |
|
140. |
39.02 |
|
Polymers of propylene or of other olefins,
in primary forms. |
|
141. |
[Omitted] |
||
|
142. |
[Omitted] |
||
|
143. |
3904.10 |
|
PVC. |
|
144. |
39.06 |
|
Acrylic polymers in primary forms. |
|
145. |
39.07 |
|
Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd
resins, polyalyl esters and other polyesters, in
primary forms. |
|
145A. |
|
3907.60 |
Polyethylene Terepthalate Chips. |
|
146. |
38.08 |
|
Polyamides in primary forms. |
|
147. |
39.09 |
|
Amino-resins, polyphenylene
oxide, phenolic resins and polyurethanes in primary
forms. |
|
148. |
39.10 |
|
Silicones in primary forms. |
|
149. |
39.11 |
|
Petroleum resins, coumarone-indene resins,
polyterpenes, polysulphides,
polysulphones and other products specified in Note
3 of Chapter 39 of the First Schedule of the Central Excise Tariff Act, 1985,
not elsewhere specified or included in primary forms. |
|
150. |
30.12 |
|
Cellulose and its chemical derivatives,
and cellulose ethers, not elsewhere specified or included in primary forms. |
|
151. |
39.13 |
|
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. |
|
152. |
39.14 |
|
Ion-exchangers based on polymers of
heading Nos. 39.01 to 4.13 in primary forms. |
|
153. |
39.19 |
|
Self-adhesive plates, sheets, film, foil,
tape, strip of plastic whether or not in rolls. |
|
154. |
39.20 |
|
Other plates, sheets, film, foil, and
strip of plastics, non-cellular, whether lacquered or metallised
or luminated, supported or similarly combined with
other materials or not. |
|
154A. |
|
3920.32 |
Flexible plain films. |
|
155. |
39.23 |
|
Articles for the packing of goods, of
plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry
canes and their stoppers, lids, caps of plastics (but not including insulated
wares) |
|
156. |
40.01 |
|
Natural rubber; balata; gutta percha, Guayule, chicle and similar natural gums, in primary forms or in
plates, sheets or strips. |
|
157. |
40.02 |
|
Synthetic rubber and factice derived from
oils in primary forms or in plates, sheets or strip; mixtures of any product
of heading No. 40.01 with any product of this heading, in primary forms or in
plates, sheets or strip. |
|
158. |
40.03 |
|
Reclaimed rubber in primary forms or in
plates, sheets or strip. |
|
159. |
40.05 |
|
Compounded rubber, unvulcanised,
in primary forms or in plates, sheets or strip, other than the forms and
articles of unvulcanised rubber described in
heading No. 40.06 of Chapter 40 of the First Schedule of the Central Excise
Tariff Act, 1985. |
|
160. |
47.01 |
|
Mechanical wood pulp, chemical wood pulp,
semi-chemical wood pulp and pulps of other fibrous cellulosic
materials. |
|
161. |
48.19 |
|
Cartons (including flatened
or folded cartons), boxes (including flattened or folded boxes), cases, bags
and other packing containers of paper, paperboard, whether in assembled or
unassembled condition. |
|
162. |
48.21 |
|
Paper printed labels and paperboard
printed labels. |
|
163. |
48.23 |
|
Paper self-adhesive tape and printed
wrappers used for packing. |
|
164. |
|
630510 |
Sacks and bags, of a kind used for the
packing of goods, of jute or of other textile bast
fibres of heading No. 53.03 of Chapter 53 of the First Schedule of the
Central Excise Tariff Act, 1985, |
|
165. |
70.10 |
|
Carboys, bottles, jars, phials of glass,
of a kind used for the packing goods; stoppers, lids and other closures, of
glass. |
|
166. |
70.14 |
|
Glass fibres (including glass wool and
glass filaments) and articles thereof (for example: yarn, woven fabrics),
whether or not impregnated, coated, covered or laminated with plastics or
varnish. |
|
167. |
|
7607.60 |
Aseptic packaging aluminium foil of thickness
less than 0.2 mm and backed by paper and LDPE. |
|
168. |
83.09 |
|
Stoppers, caps and lids (including crown
corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs,
bung covers, seals and other packing accessories, of base metal. |
[Refer clause (ba) of sub‑section
(20) of section 16]
|
Sl. No. |
Description
of goods |
|
(1) |
(2) |
|
1. |
All other goods not specified in Schedule
A, Schedule B, Schedule C or Schedule D.] |
Note 2: The
Rules for the interpretation of the Central Excise Tariff Act, 1985, read with
the Explanatory Notes as updated from time to time published by the Customs Co‑operation
Council, Brussels, shall apply for the interpretation of this Part.
Note 3: Where
any commodities are described against any heading or, as the case may be, sub‑heading,
and the aforesaid description is different in any manner than the corresponding
description in the Central Excise Tariff Act, 1985, then only those commodities
described as aforesaid will be covered by the scope of this Part and other
commodities, though covered by the corresponding description in the Central
Excise Tariff, will not be covered by the scope of this Part.
Note 4: Subject
to Note 3, for the purpose of any entry contained in this Part, where the
description against any heading or, as the case may be, sub‑heading,
matches fully with the corresponding description in the Central Excise Tariff
Act, 1985, then all the commodities covered for the purposes of the said tariff
under that heading or sub‑heading will be covered by the scope of this
Part.
Note 5: Where
the description against any heading or sub‑heading is shown as
"other" then the interpretation as provided in Note 2 shall apply.
[Refer section 19]
|
Sl. No. |
Description
of goods |
|
(1) |
(2) |
|
1. |
[All other goods not specified in Schedule
A, Schedule B, Schedule C or in this
Schedule.] |
[Refer section 123]
In the West Bengal Sales Tax Act, 1994 (West Bengal Act 49 of 1994),-
(a) in Schedule 1, all serial numbers in column (1) and the
entries relating thereto in column (2) and column (3) shall be omitted;
(b) for
Schedule IV, the following Schedule shall be substituted:-
[Refer sections 10 and 17(1)(c)
GOODS ON SALE OF WHICH TAX IS LEVIABLE AT SUCH RATE
AS MAY BE FIXED BY NOTIFICATION UNDER SECTION 18 (SINGLE‑POINT LEVY) READ
WITH SUB‑CLAUSE (a) OF CLAUSE 40 OF SEC TION 2
|
Sl. No. |
Description
of goods |
|
(1) |
(2) |
|
PART A |
|
|
1. |
Country liquor. |
|
2. |
Lottery ticket. |
|
PART B |
|
|
1. |
Motor spirit having a flashing point below
24.4 degree celsius required for use as fuel in
aircraft. |
|
2. |
Motor spirit having a flashing point at or
above 24.4 degree celsius required for use as fuel
in aircraft. |
|
3. |
Motor spirit, other than motor spirit
referred to in items 1 and 2 having a flashing point at or above 24.4 degree celsius. |
|
4. |
Motor spirit of any other kind. |
(ba) in Schedule VIII, Serial No. 1 and the
entries relating thereto in column (2) and column (3) shall be omitted.
(c) in Schedule VIIIA, all serial numbers in column (1) and the
entries relating thereto in column (2), column (3), and column (4) shall be
omitted.)