Final Vat1

1
jehL k TL t rl2006
TAMILNADU VALUE ADDED TAX ACT-2006
COMPILED BY: S.JAGATHEESAN, M.sc., DCTO(CT)., DIRECT RECRUITMENT(2009-2011)., SALEM., SALEM DIVISION .
jehL k TL t rl-2006
AUG-2013 Compiled by: S.JAGATHEESAN, M.sc, DEPUTY COMMERCIAL TAX OFFICER(CT), SALEM.
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Tiuaiwf Short title and commencement. FWjiy bjhlfK. Definitions. bghU, tiuaiwf. Levy of taxes. bghUf gid J tfis j. Levy of tax on right to use any goods. gagLJtjfhd cik J t. bghUf vtiw
gf v. 9 9 17 21 22 23 25 26 28
1 2 3 4 5 6 6-A 7 8
Transfer of goods involved in works contracts. g xgjf gagL bghUfis khw brtj jhd t. Compounding Rates for Works Contract. g xgjfhuuh zfkhd jf t brYjgLj. Payment of tax at compounded rate by brick manufacturers. Levy of tax on food and drinks. cz kW ghdf J t j. Payment of tax Compounding rates for hotels, restaurants, sweetstalls,clubs, caterers and any other eating houses (specified 3 rd schedule). cztff, Wo rhiyf, gff Matwh zfkhd jf t brYjgLj. Levy of tax on bullion and jewellery. jf, bt fof kW eiff J t j. Tax on goods purchased by dealers registered under Central Act 1956.. 1956/74 vD vl ika rl g bragl tffsh bfhKj bragl bghUf J t. Levy of tax on sugarcane. fUJ t j. Levy of purchase tax. bfhKj tia j. Deduction of tax at source in works contract 2%,5%). gxgjf tUth _y tia oj brj. Reversal of tax credit. t tuit vkhL brj. Exempted sale. yffgl gid. Levy of taxes in respect of imported and exported goods. wFk kW VWk bragl bghUfis bghWJ tf ntoa iy. Burden of proof (provide the proof of transaction). bkF bghW. Zero-rate sale (4- th schedule). {a j gid. Input tax credit. cL t tu. ITC Allowed first Schedule Goods. ITC Allowed for Purchase of the Goods With in a State Registerd dealer. ITC Allowed on Capital Goods, for use in Taxable Goods (TDS-
9 10
30 31
11 12 13 14 15 16
31 31 32 35 36 37
17 18 19 19(1) 19(2) 19(3)
37 38 39 39 40 41
Manufacturing. 19(4) ITC excess of 3% of tax for transfer Goods. 19(5) ITC Not Allowed on Excempted Goods U/S-15. 19(6) ITC Not Allowed on Capital Goods U/S-15. 19(7) ITC Not Allowed on Registered Dealer(OWN USE). 19(8) ITC Not Allowed on Registered Dealer(GIFT). 19(9) ITC Not Allowed on Theft,loss,fire& etc 19(10)-A ITC Not Allowed on Registered Dealer Invoice Not Duly Filled. 19(10)-B ITC Not Allowed On Registered Dealer Claim of ITC use duplicate invoice copy issued. 19(11) Fails to Claim ITC. 19(12) ITC Reversed (Availed Credit of ITC for Finished Goods Become Exempted). 19(13) Deny the benefit of ITC Registered dealer (without Entering into a transaction of sale) Assessing Authority make Enquiry. 19(14) Registered dealer account change or ownership change. 19(15) Purchase from cancelled Dealer. 19(16) Registered dealer ITC availed only provisional. 19(17) ITC Determined by the Assessing Authority. 19(18) Excess of ITC credit. 19(19) ITC availed shall be reversed on the date of stoppage or closure of such business and recovered. 19(20) Goods sold on lesser price. 20 Assessment of tax. tf. 21 22 22(1) 22(2) 22(3) 22(4) 22(5) 22(6)-a 22(6)-b 22(6)-c 23 Filing of returns. t tu miffis jhf brj Deemed Assessment Procedure. tf mfhu mikgh filof ntoa eilKiw. Assessment Based on Returns. Deemed Assessment. Return scrutiny By commissioner . Best of judgment. Penalty one hundred and fifty per cent. cancel the assessment. Over Paid of tax Refunded. Over Paid of tax Refunded. Identical question of law is pending before High Court or Supreme Court. cakw myJ crkw mnjnghw rl uridahdJ KowhJ Uwbjd tffgLgt nfhUnghJs eilKiw. shown in accounts at low prices. fzFf iyiaFiwthf fhoa gidf jhd tf. Procedure to be followed in assessment of certain cases. xU y nef t f gw ntoa eilKiw. legal representatives. rlt rhghWef J tf
42 42 42 43 43 43 44 44 44 44 45 45 45 46 46 46 47 50 50 50 51 51 51 52 52 52 53 53 54 56
24
57
25
58
26
61
brj. 27 Escaped turnover and wrong availment of ITC. Lgl gidbjhif jhd tf kW jtwhf Jfgl cL t tufhd tf. Escaped assessment to tax. Dealer assessed at a rate lower than the rate. Wrong availment of ITC. Penalty (50%,100%,150%). penalty 50%,100% (Fals bills & vouchers). Appeal (or) Rivision. Dont passed Assessment or re-assessment orders during stayed under the orders of a Civil Court or other competent authority. Dont passed Assessment or re-assessment orders is pending before the High Court or the Supreme Court involving a question of law. Dont passed Assessment or re-assessment orders is pending before appellate or revisional authority or the High Court or the Supreme Court involving a question of law. Turnover not disclosed under compounding Provisions. zf tifKiwfgo bjfglhj gid bjhif jhd tf. Dealer has opted to pay tax. Reasonable opportunity. Adjusted the amount of tax. cases of price variation. iy ntWgLif tf brj. Power of Government to notify exemption or reduction of tax. tyf myJ tFiwig mif brtjfhd mu mfhu. Power of Government to notify remission. jSgo brtij mif brtjF muRF cs mfhu. Power of Government to notify deferred payment of tax. tbrYjij jitgjF mif bra muRF cs mfhu. Remission of tax deemed to be deferred payment of tax. tia FiwgjhdJ tbrYJtij jitgjhf bfhsgLj. Liability of tax of persons not observing restrictions and conditions notified under section (30 or 31). M go mif bragl tiufLf kW gjidfis filofhj egf tbrYJ flghL. Liability of firms (partnership). Wtff flghLf. Liability to tax of partitioned Hindu family, dissolved firm. ghfid bragl J FLg, fiyfgl Wtf Kjyhdt t brYJtjfhd flghL . Liability to tax private company on winding up. jah Wtd _lng tbrYJ flghL. Registration of dealers. tff g brJbfhSj. 61
27(1)-A 27(1)-B 27(2) 27(3) 27(4) 27(5) 27(6) 27(7)
61 62 62 62 63 63 63 64
27(8)
64
28 28(1) 28(2) 28(3) 29 30 31 32 33 34
64 64 65 65 65 67 68 68 69 70
35 36
70 71
37 38
71 72
39 40 41 42 43 44 45 46 47 48
Procedure for registration. g brtjfhd eilKiw. Collection of tax. tia tNj. Forfeiture of collection of tax. tNfgl tia Hj. Payment and recovery of tax, penalty. t, jl bjhif Kjyhdtiw brYJjY tNjY. Transfers to defraud revenue void. tUth nkhro nehffhf br khw yh iyaJ Mj. Recovery of penalty or interest. jl bjhifia myJ toia tN brj. Further mode of recovery. D wKiw tNj. Recovery of tax where business of dealer is transferred. tf tf khwgLnghJ tia tNj. Rounding off of turnover, tax. gidbjhif kW tbjhif Kjyhdtiw KGikahFj. Appointment of Commissioner of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes and Commercial Tax Officers. tft Miza, tft iz Mizaf, tft nkKiwpL Jiz Mizaf, tft Jiz Mizaf, 88tft cj Mizaf, tf t mYtyf Mnah mkJif. Special powers of Deputy Commissioner under Revenue Recovery Act. tUth tN rlgo Jiz MizaUFs j mfhuf . Constitution of Appellate Tribunal. nkKiwpL ghaij mikJUthFj . Appeal to Appellate Deputy Commissioner. nkKiwpL Jiz Mizal nkKiwpL. Appeal to Appellate Joint Mizal nkKiwpL. Commissioner. nkKiwpL iz
75 79 81 81 84 84 85 87 87 88
49
88
50 51 52 53 54 55 56 57 58 59
89 91 94 96 98 99 101 102 103 109
Special powersof Joint Commissioner. iz Miza j mfhuf. Powers of revision of Joint Commissioner. iz Miza uh mfhuf. Special powers of Additional Commissioner. TLj Miza j mfhuf. Power to transfer appeals. nkKiwpLfis khWtjfhd mfhu. Powers of revision by Additional Commissioner. TLj Miza uh mfhuf. Appeal to Appellate Tribunal. nkKiwpL ghaF nkKiwpL. Appeal to High Court. ca kwF nkKiwpL.
60 61
Revision by High Court. cakwdh uh bragLj. Petitions and appeals to High Court to be heard by a Bench of not less than two Judges. ca kwl bragL kDf kW nkKiwpLfuL gfSF Fiwahj Madh rhuiz bragLj. Amendment of order of assessment KjyhdtF Uj. Production of accounts. fzFfis jhf brj. Maintenance of upto date, true and correct accounts and records by dealers. tffsh ehsJ njtiuyhdJ cikahdJrahdJkhd fzFfS gUfS ngtugLj. Powers to order production of accounts and powers of entry, inspection, etc. fzFfis jhf bra MizLtjfhd kW EiHJ M brj Kjyhdtfhd mfhuf. Powers to inspect goods delivered to a carrier or a bailee. bgh V brYe myJ ruF xgil bgWel xgilfgl bghUfis M brtjfhd mfhu. Establishment of check post or barrier and inspection of goods while in transit. nrhjid rhto myJ jilnkil WjY, nghFtu cs bghUfisM brjY. Possession and submission of certain records by owners of boats. glFf cikahsf jyhdtf xU y gUfis j iftr itUjY gjDjY. Possession and submission of certain records by owners of goods vehicle. ruFto cikahsf Kjyhdtf xU y gUfis jiftr itUjY gjDjY. Issue of transit pass. fl mDk oid tHFj Offences and penalties. Fw brafS jlidfS. Composition of offences. Fwfis zfkhf j. Cognizance of offences. Fwfis rhuizF vLJ bfhSj. Assessment not to be questioned in prosecution. Fw tH tf Kjyhdit dtgLj TlhJ. Bar of certain proceedings. xU y eltoiffSF jil. Limitation for certain suits and prosecutions. xU y cik tHFf kW FwtHFfSF fhytu. Bar of suits and proceedings to set except as provided in this Act. j t ffisjSgo brtjfhd ciktHFfSF eltoiffSF jil . Appearance before any authority in vjKghd eltoiff Kiyahj. aside or modify assessments rl tif braglthW ju myJ khaikgjfhd proceedings. mfhu mik etc. tf Miz
111 113
62 63 64
113 114 117
65
119
66
121
67
122
68
127
69
128
70 71 72 73 74 75 76 77
128 131 135 136 136 136 137 137
78
137
79
Publication of information in respect of the assessees. tfFshdtfis ga jftiy btLj. Power to make rules. fis brtjfhd mfhu. Power to summon witnesses and production of documents. rhfSF miHghiz LgjF Mtzfis jhf brtF ca mfhu. Power to get information. jftiy bgW mfhu. Power to remove difficulties. lghLfis F mfhu. Power to rectify any error apparent on the face of the record. gU btgilahf bjw iH vjid rbrtjfhd mfhu. Prohibition of disclosure of Particulars produced before tax authorities. gidt mfhu mikfSF Kdjhf jhf bragl tufis btLtjF jil. Power to amend Schedules. iz goafis UJtjfhd mfhu. Construction of reference to Tamil Nadu General Sales Tax Act or Tamil Nadu Additional Sales Tax Act. jehL bghJ gid trl vD RLifF bghU bfhSj. Repeal and saving. fK fh rlfhd iz goaf.
139
80 81
140 143
82 83 84 85
144 145 145 146
86 87
148 149
88
149
jehL k TL t rl-2006
jehL khy bghUfis gj myJ thFtj jhd t bjhlghd rlij bjhFgjF, mtiw UJtjFkhdbjhU rlKto. 1. FWjiy bjhlfK. (1) j rl, 2006-M ML jehL k TL t rl vwiHf bgW. (2) J jehL khy KGtij mshF. (3) ~J, muR mif _y FfToa mjifa nj eilKiwF tUj ntL. 2. bghUtiuaiwf. j rl jWth ntW bghU Fjjhy,(1) Uthf cj Miza Administrative Assistant Commissioner vwh, 48-M tft Uthf cj Miza xUtuhf afgl eg vtU vW bghUgL; (2) nkKiwpL Jiz Miza Appellate Deputy Commissionervwh,48-M tft nk KiwpL Jiz Miza xUtuhf afgl eg vtU vW bghUgL; (3) nkKiwpL iz Miza Appellate Joint Commissioner vwh, 48-M tft nkKiwpL iz Miza xUtuhf afgl eg vtU vW bghUgL; (4) nkKiwpL gha Appellate Tribunal vwh,50-M go mikJUthfgl gha vW bghUgL; (5) tf mfhumik Assessing authority vwh, j rl tf vjid brtjF, mudh myJ Mizauh mfhukfgl eg vtU vW bghUgL; (6) Jiz tft mYty' Deputy Commercial Tax Officer vwh, Mizauh, bga Fnjh myJ mt j gj fhuzkhfnth Jiz tft mYty xUt mfhufis brYJtjF afgl egbutU vW bghUgL; (7)" cj Miza (t f)Assistant Commissioner (Assessment) vwh, 48-M tft cj Miza (tf) xUtuhfafgl egbutU vW bghUgL; (8)" cj Miza (brayhf)", Assistant Commissioner (Enforcement) vwh,48-M tft cj Miza(brayhf) xUtuhf afgl egbutU vW bghUgL; (9) tf d lglJ branded vwh,1958-M ML tf kW tf bghUfSfhd Ff rl (ika rl43/1958) myJ 1999-M ML tf Ff rl (ika rl 47/1999), gog bragl bga xgonah myJ xU tf Fpo gonah myJ g brtJ YitYs myJ g khw YitYs iy fgl bghUf vit vW bghUgL; (10) tf" business vgJ, (i) bjh vgjhd aila tjf myJ tf myJ cg myJ JW bjh myJ bjh Wtd, mjifa tjf, yhg myJ Mjha bgW nehfJl eljglhY mythD kW mjifa tjf, tf, cg, JW bjh myJ bjh Wtd Mjha vJ iljhY r mythD r, vw jik eljbgW tjf, tf, cg JW bjh myJ bjh Wtd; kW (ii) mjifa tjf, tf, cg myJ JW bjh myJ bjhYF bjhlila myJ ilisthf myJ Jizisthf Uw tf Kid eltoif vjid cslF. (11) KjL ruFf capital goods vwh, folfLkhdf kW mudh mif bragl Toa mjifa bghUf fyhd tf eltoif bghUfisjahj, gogoahd brKiw, fLj myJ nrJ itj vgjhd nehffhf khy gagLjgL; (a) ruFf vtiw cg brtjnfh, cUthFtjnfh, tobjLgjnfh myJ KaW bgWtjnfh myJ W bghUfis jahgjfhd bghU vjid tobjLgjnfh myJ m khw vjid bfhL tUtjnfahd au bjhF, au jsthl, cgfuz, brafUf, fUf, gagL fUf myJ rhjd; (b) khR fLghL, jufLghL, Mtf kW Fgjd fUf;
(c) nkny (a) kW (b)-FJiufgl bghUf ghff,c ghff kW Jiz bghUf; (d) thglf, mRf, fUo iyf kW bghUf; (e) ca btg Vghf kW cabtg V bghUf (f) bfhfyf kW (g) FHhf kW FHf kWmt bghUf; vd bghUgL. (12) jbra tf casual trader vwh, khyFnsna tfhj, khyF iyahd tf l bgwhj, Kjik tf, Kft myJ ntW jF vY, buhffhfnth myJ jitJ gzbrYJtj _ykhfnth, myJ juF, ciHa myJ w kW kW gaDfhfnth, khyF bghUfis thFj, w, tHFj myJ gL brjiy csla mt nghJ tf ailajhd eltoifia bfhoUw eg vW bghUgL; (13) tft mYty Commercial Tax Officer vwh, 48-M tft mYtybuhUtuhf afgl eg vtU vW bghUgL; (14) Miza Commissioner vwh, 48-M tft MizabuhUtuhf afglegbutU vW bghUgL; (15) tf dealer vwh, neuoahfnth myJ wthnuh, buhffhfnth myJ jitJ gz brYJjYfhfnth myJ juF myJ ciHa w kW kW gaDfhfnth, bghUfis thFj, w, tHFj myJ gL brj vD tf gfis brw egbutU vW bghUgL; kW (i) mjifa tf bjhiy br X csh mfhu mik, Wk, glhj J FLg, Wtf myJ wegf Tlikid; (ii) jbra tf xUtiu; (iii) Kjik tf vtUfhf ruFfis thfnth, fnth, tHfnth myJ gL branth br xU fhua, xU juf, xU juF Kft myJ mcwho (arhati) iz Kft (a del credre) myJ xU VyLgt myJ ntW vj bganyD miHfgL tfKft kW Kd tfglthwhdtuhf UjhY iybawhY myJ vt _ykhf bghUf thfgLnkh, fgLnkh, tHfgLnkh myJ gL bragLnkhmtiu; (iv) khyF btna mikJs Wtf myJ Wk cq is xbthiw; (v) buhf, j itJ gz brYJj myJ w kW kWgaDfhf, bghUf vY brhJik xgjbkhid gathW myhk, wthW khL tf bjh <LgLs egbuhUtiu; (vi) xgj gfis bragLJt gagL bghUf brhJ khw (bghUfshD r myJ ntW tyhD r) br tf bjh <LgLs egiu; (vii) jtiz bfhKj (Hirepurchase) myJ jtiz Kiw gz brYJ l vj _y bghUfis xgil brw tf bjh <LgLs egbuhUtiu ; (viii) bghUf vtiw nehf vjfhf (Fl fhy msfhD mythD) gagLJ cikia buhffhfnth, jitJ gzbrYJtj _ykhfnth myJ kW kW gaDfhfnth, khL tf bjh <LgLs egbuhUtiu; (ix) tHFif _ykhfnth myJ nrit vj gFahf myJ ntW vj tifnyD, vj tifahd bghUis, cz bghUshfnth myJ ju kj EfbghUshfnth myJ (nghijnaw br myJ nghijnaw brahj), VnjD ghdkhfnth mjifa tHFif myJ nritahdJ buhffhfnth, jitJ gz brYJj myJ w kW kW gaDfhfnththd tf <LgLs egiu; sf -I.- xU rf, TLw rf cslfyhd kw myJ Wtf myJ fHf mt mYt elJ bfhoUF nghnjh myJ elfhk UF nghnjh, bghUfis cWdflUnjh myJ mj cWdfSnfh, buhffhfnth, j itJ gz brYJtjnfh myJ juFnfh, ciHanfh myJ w kW kW gaDfhfnth thfnth, fnth, tHfnth myJ glnth brlJ, j rl nehffSfhf, xUtf vd fUjgLj ntL. sf -II.- ika munrh myJ khy muR vJnkh mt tf bjh Kiwnyh myJ myhknyh, neuoahfnth, wthnwh, buhffhfnth, j itJ gz brYJtjnfh, juFfhfnth, ciHafhfnth myJ w kW kW gaDfhfnth, bghUfis thfnth,
10
fnth, tHfnth myJ glnth brkh, mJ j rl nehffSfhf, xU tf vd fUjgLj ntL. sf -III.- Vy _ykhfnth myJ kw goahfnth, neuoahfnth myJ KftbuhUt _ykhfnth buhffhfnth myJ j itJ gz brYJtjfhfnth myJ w kW kWga vjfhfnkh cik nfhuglhj myJ gKjyhd myJ gLjgl Koahj myJ Xil cilrfsh ifahf cs giHa myJ gadw bghUf myJ ntlhbkd xJa bghU myJ f bghUf cslfyhd bghUf vtUF ttif brw tU egf myJ mikf mjifa ttif brw msF, j rl vd mlUj nghY j rl nehffSfhf tf xUtuhf bfhsgLj ntL; mjhtJ:(i) JiwKf bghW fHf; (PortTrust). (ii) mnghijF eilKiwYs rl vjgo mikJ cUthfgLs khefuhf, efuh kwf kW w csh mfhu mikf; ika rl 24/1989. (iii) 1989-M ML Uf rlgo bghU tiuaiw braglthwhd U Uthf; (iv) fg nghFtuJ kWfLkhd Wkf; (v) khd nghFtuJ WkfkW thDh Wtdf; ikarl59/1988. (vi) 1988-M ML aTf rlgo vj nghFtuJ tofSfhf mDkL tHfgLsnjh mj mDkil itJ gagLjgLw myJ thliffhf gagLj Vfgleg vtU; (vii) jehL khy rhiynghFtuJ fHff;ika rl52/1962. (viii) 1962-M ML Rfrlij Utw a mu RfJiw; ika rlII /1934. (ix) 1934-M ML a nrkt rlfhd ulh izgoa cslfgoUw fhL kWfHff myJ Wkf; kWtf; (x) sgu Kfthikf; kW, (xi) ika muRF myJ khymuR vjF brhjkhd myJ mjdh mikfgl myJ mj UthffLghLF cgl w fHf, Wk, FGk myJ mfhu mik vJ. ika rl74 / 1956. (16) "sif ruFf" declared goods vwh, 1956-M ML ika gidt rl, 14-M khyfSilnaahd tjf myJ tf j KaJt thjbjd sggl bghUf vW bghUgL. (17) "Jiz tft mYty" Deputy Commercial Tax Officer vwh, Mizauh bga Flgnlh myJ mtuJ gj fhuzkhfnth, Jiz tft mYty mfhufis brYJtjF afgl eg vtU vW bghUgL; (18) "Jiz Miza"Deputy Commissioner vwh, 48-M tft Jiz Miza xUtuhf afgl eg vtU vW bghUgL; (19) Jiz Miza (brayhf)" Deputy Commissioner (Enforcement) vwh, 48-M tft(brayhf) Jiz Miza xUtuhf, afgl eg vtU vW bghUgL; (20) yffgl bghUf" Exempted goodsvwh, ehfh iz goa tUw bghUf kW mtnghJ mudh mif thyhf yffgl bghUf vW bghUgL; (21) bghUf goods vwh, (brjhf, bjhljF cikf, ruF Uf kWgFf kW flL Mtzf fyhd) midJ tifahd mir brhJ vd bghUgL; kW mJ xgj gfis bragLJt cgLjgLs (bghUfshfnth myJ ntWwtotJldhd) bghUfis myJ mir brhid bghUJt, nkgLJt myJ brgLt gagLjgL bghUf cslfyhd midJ _y bghUf, tf bghUf kW ruFf, glf Madtiw cslF; kW mJ midJ is gf, f myJ ynjhL izfgnlh myJ y gFahf miknjh mj gidF Kdjhfnth myJ gid xgj ngnyh xbfhsgl bghUf vW bghUgL; (22) muR" Government vwh, khy muR vW bghUgL; (23) LbghU input vwh, tf xUtuh mt j tf eltoif nghJ bfhKj bragl, bjh _y ruFf cslfyhd bghUf vit vW bghUgL;
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(24) "cL t"input taxvwh, g bgwtf xUt tf eltoif nghJ bjh KjL ruFf cslfyhd ruFf vtiw bfhKj brt ng g bgw tf xUtuh kbwhU g bgw tfUF j rlgo brYjgl myJ brYjjf t vW bghUgL; (25) "izMiza"Joint Commissioner vwh, 48-Mgo tft iz Miza xUtuhf afgLs eg vtU vW bghUgL; ika rlV/1908.(26) "rlKiw rhghWe"legal representative vwh,1908-M ML cika eilKiwbjhF rl 2-M (11) - vD T mjF FjfgLs mnjbghUis bfhoUj ntL; (27) "cg"manufacture vwh, mj yfzntWghLfSlD Xd brhfSlD, bghUf vjid jahj, cUthFj, toj khaikj, m brj, Wtot bfhLj, nrJ izj myJ jtwhd jah eltoif gLt brj myJ jGaikj vd bghUgLtnjhL kW tf Kiw ntWgl kW jJt bghUis totbfhLJ bfhzw Mdh murh mif bragl Toathwhd eltoif vjid cslfhj bghUf jah eltoif vjid cslF. (28) WKj t output tax vwh, j rlgo g brj tf vtuhnyD bghUf vtiw gid brtij bghWj ms jrl go brYjgl myJ brYjgljf t vW bghUgL; (29) "tf l" place of business vwh, khyF tf xUt bghUfis thFw myJ w l vJ vWbghUgL kW mJ; (i) glf rhiy lF myJ tf xUt jdJ ruFfis nrfJitF w l xiw; (ii) tf, bghUfis gjdgLJw, jahw myJ cg brw l xiw; kW (iii) tf jdJ fzFfis, gntLfis, Mtzfis itJtUw l xiw cslF. (30) g bgw tf registered dealer vwh, jrlgo g bgw xU tf vW bghUgL; (31) "g br mfhu mik" registering authority vwh, tf xUtiu bghWj ms, mtf tf bjh Kjik lkhdJ khy vj t ftl mfhutu gF mikJsnjh, mj tf tl jiyt myJ Mizauh mfhukfgl mjifa w mfhu mik vW bghUgL; (32) "ttuit v khWj" reversal of tax credit vwh j rl go Vbfdnt nfhugL Jf bgw cL ttuit vkhwhFj vd bghUgL; (33) gid sale vwh, j yfz ntWghLfSlD Xd brhfSlD buhffhfnth, j itJ gz brYJtjfhfnth myJ w kW kW gaDfhfnth tf eltoif nghJ(milkhd, x, bghW myJ mlF myhj w), bghUf brhid xU eglUJ ntbwhU egUF khw br xbthW vW bghUgL kW tUtd tiw cslF(i) bghUf brhid X xgjid bjhlJ myhk, ntWtif buhffhfnth, j itJgz brYJtjnfh myJ w kW kW gaDfhfnth nkbfhs bgW X cik khw; (ii) xgjg xid bragLJt gagL bghUf brhJilik (bghUfshfnth myJ VjhtJ ntW totnyh) bragL X cik khw; (iii) jtiz bfhKj (Hirepurchase) myJ jtizf _y gz brYJ l vj ng bghUfis xgil brj; (iv) bghUf vtiw nehf vjfhf (Fl fhy msFshD mythD) gagLJ cikia buhffhfnth, jitJ gz brYJtj _ykhfnth myJ w kWkW gaDfhfnth cik khw brj; (v) xUizfglhj rf myJ egf FGk, X cWdUF buhffhfnth, jitJ gzbrYJtj _ykhfnth myJ w kW kW gaDfhfnth bghUfis tHFj; (vi) cz bghUfshfnth myJ kj Ef bghUshfnth myJ (nghijnaw br myJ nghijnaw brahj) VnjD ghdkhfnth Uw bghUfSfhd nrit vw tifnyh myJ mj gFahfnth myJ vjifa KiwnyD mikjbghUf xU tHfyhdJ buhffhfnth, j
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itJ gzbrYJj myJ w kW kW gaDfhfnthbtd UFlJ mjifa tHf kW bghUf vj mjifa cikkhw, xgil myJ tHFtjhdJ, cikkhw, xgil myJ tHFif brw eguh bragLwbghUf gid xW vW, cik khw xgil myJ tHFif bragl egdh bragLw mj bghUf bfhKj xW vd bfhsgLj ntL; sf-I.- xU rf (xU TLw rf cslfyhf) kw, Wtf myJ fHf vJ j cWdfSF buhffhfnth myJ j itJ gz brYJtjfhfnth myJ w kW kW gaDfhfnth tf eltoif nghnjhthD mythD bghUfis tHf myJ gL brj Mat lbgWs brh cik khwkhdJ, j rl nehffSfhf bragl gid xwhf bfhsgLj ntL. sf - II.- ika murhnyh myJ VnjD khy murhnyh bragL bghUf cik khw xbthW buhffhfnth myJ j itJgz brYJtj _ykhfnth myJ wkW kW gaDfhfnth tf eltoif nghnjthD mythD j rl nehffSfhf bragl gid xwhf bfhsgLj ntL. sf - III.- cik nfhuglhj myJ gKjyhd myJ gLjglKoahj myJ Xil cilrfshd ifahf cs giHa myJ gadw bghUf myJ ntlhbkd xJa bghU myJ fbghUf cl bghUf 2-M (15)-M T sf (III)-FlgLs egfsh myJ mikfsh, buhffhfnth myJ jitJ gz brYJtjfhfnth myJ w kW kWga vjfhfnth tf eltoif nghnjhthD mythD bragl brh cik khw xbthW j rl nehffSfhf bragl gid xwhf bfhsgLj ntL. sf - IV- xU fhua, juf, juF Kft, myJ mcwho (arhati), izKft (delcredre) myJ VyLgt myJ ntW vj bganyD miHfgL tf Kft Matf _y buhffhfnth, jitJ gz brYJtjfhfnth myJ wkW kWga Matfhfnth brhJf bfhKj, gid, tHf myJ gL Mat l bgWs brh cik khw brtjhdJ, jrl nehffSfhf mjifafhua, juf, juF Kft myJ mcwho(arhati), izKft (del credre) myJ VyLgt, myJ ntW vj bganyD miHfgL tf Kft Mnahuh bragL bfhKj myJ gid xwhf bfhsgLj ntL. sf -V- (a) bghUf tUkhW jkhynyna Ujh, gid myJb fhKj xgj vF bragoUjhY, j rl nehffSfhf gid myJ bfhKj j khynyna eil bgwjhf bfhsgLj ntL; (i) FJiufgl myJ cWgLjgl bghUfis bghWj ne, gid myJ bfhKj xgj bragL neu; kW (ii) cWgLjglhj myJ vfhy bghUfis bghWj ne, gtuhnyh myJ bfhKj brgtuhnyh kw jud xj, xJLF Kghf bgwglhY myJ xJLF bgwglhY, gt myJ bfhKj brgt, gid myJ bfhKj xgjJF xJL br neu; (b) xWF nkgl gy lf mika bgUF, bghUf gid myJ bfhKj, xnu xgj vlgoUFlJ, (a)-vD T tifKiwf mj bghUfis bghWJ, mjifa lf xbthY jj xgjf Ugjhf fU mjF bghUJj ntL. sf - VI. - j rl mjFKuzhf vd mlUjnghY, tU nef, jgl uL gidf myJ bfhKjf, j rl nehffSfhf eilbgUgjhf bfhsgLj ntL,(a) bghUf xU Kjik tflUJ, mtuJ gid KftUF kW gid KftlUJ bfhKj brgtUF khwgL nghJ; myJ , (b) gidahslUJ thF KftUF kW thF KftlUJ mtuJ Kjik tfUF bghUf khwgLnghJ, nkfl uL ffY mj Kft, tUkhW Ujh(i) bghUfis xU iy j W, mj W Kjiy mtuJ Kjik tfUF ntW iy j ifkhUjh; myJ
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(ii) bghUfis xU iy j bfhKj brJ, mtiw mtUila Kjik tfUF ntW iy jJF ifkhUjh; myJ (iii) mj Kjik tf rhghf mtuh nkbfhsgl gidf myJ bfhKjf, mtuh bragl bkhj tN myJ ffSF mtuJ Kjik tfUF fzF bfhLfhk Ujh; (34) "izgoa" Schedule vwh, rlJl izfgl izgoa vW bghUgL; (35) khy State vwh jehL khy vW bghUgL (36) t iygoa tax invoice vwh khy t fjf bghUfis w g bgw tf xUtuh kbwhUg bgw tfUF tHfgl jahf t fglij fhLw kW tFJiufgl Toa mjifa tufis bfhoUw xU iygoa vW bghUgL; (37) "tfjf bghUf" taxable goods vwh, j rl ehfh iz goa FJiufglthW, yfglbghUf myhj w bghUf myJ mudh mif _ykhf yffgLs bghUf vW bghUgL; (38) "tfjf gid bjhif" taxable turnover vwh, xU tf jkJ bkhj gid ms tFJiufgl KiwY, ff brj dU zfglthW t brYJtjF cshF gid bjhif vW bghUgL; (39) "kly cj Miza" Territorial Deputy Commissioner vwh, 48- tft kly Jiz Miza xUtuhfafgl eg vtU, vW bghUgL; (40) "bkhjgidbjhif" total turnover vwh, gid bjhif KGtJnkh myJ mj gFnah t Fshdjhf UjhY yhlhY, khy midJ tf lfY, xU tf midJ bghUf, xL bkhj gid vW bghUgL; (41) "gidbjhif" turnover vwh,bghUf thfgl myJ fgl myJ xgil bragl myJ tHfgl myJ (33)-M T brhygl ntW vjtifnyD, xU tfuh neuoahfnth myJ ntbwhUt _ykhfnth, j brhjfznyh myJ bjhUt fznyh, buhffhfnth myJ j itJ gz brYJtjfhfnth myJ w kW kW gaDfhfnth Ko bragl xL bkhj bjhif vW bghUgL; Mdh, xU eguh, mt, cikahsuhfnth, Rthd milkhd bgwtuhfnth, Fjifjhuuhfnth myJ ntW tif cikstuhfnth cs, khy cs y mtuh, glgl njiy, ug (aif ug, kugh kW gjlglhj ug midJ tiff kW juf) fyhf ntshik myJ njhlfiy cg bghUf gid _y ilf bgw bjhifahdJ, mtuJ gid bjhifUJ fgl ntL. sf -I.- "ntshik myJ njhlfiy jah" vwh, btWknd Jhik gLJj, juj, gFj myJ rhaRj fyhf, EfF jFilajhF bghUL, VnjD aa, nta myJ w gjl Kiwf <LgLjgl mthwhd vj jah bghUfis cslajhfhJ; sf II. - j bghUL tFJiufglToa gjidf tiufLf vitnaD U mtF cgL, (i) bghUf gid bragL iyahdJ, bghUf xgil bragLrka myJ xgil bragLtjF Kghf gid bragL mthwhd bghUfis bghWj ms tfuh nkbfhsgL vj braYF fgl bjhiff vtiw cslF; (ii) vj xU gidia bghWJ mj iy mDkfgl VnjD buhf jSgo myJ ntW tifahd jSgo kW thoifahsfsh bghUf U bfhLfgl tif mtfSF U bfhLfgl bjhif, Mait gid bjhifl cslfgLj TlhJ. sf -III.- xU tfuh j tfij KGikahf gid brjjh bgwgl vjbjhif gid bjhif cslfyhfhJ ; sf -IV.- tf xUtuh jahf tvw tif, ruFf iy nrfhk fgl bjhif vjid gid bjhif cslfgLj TlhJ. (42) ML year vwh, ML vW bghUgL. (43) xgj gf" works contract vwh, buhffhfnth, jitJ-gz brYJtjfhfnth myJ w kW kW gaDfhfnth, mir myJ mirah brhJ vY fLj,
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fLkhd brj, jahj, gjLj, flikj, ehLj, Wj, bghUJj, nkgLJj, UJj, brgLj myJ ntiyia brj Mad brtjF nkbfhsgl clgoif vjid cslF; (44) {a j gid zero rate sale vwh, vj bghUf gidbah J t vJ brYjjfjhf yhk, Mdh, mj gid bjhlghd cL ttu mDkfjfjhd xU gid vW bghUgL.
3. t . Levy of taxes.
(1) (a) whose total turnover for a year is not less than rupees five lakhs: (1) (a) Every dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover for a year is not less than rupees five lakhs and every casual trader or agent of a nonresident dealer, whatever be his total turnover, for a year, shall pay tax under this Act. X MoF IJ yr %gh FFiwahf bkhj gid bjhifia bfhoUw jbra tf, kW btl th tf Kft myhj w tf xbthUtU, tJnghF jbra tf myJ btl th tfUilaKft xbthUtU mtj XuhLfhd mtuJ bkhj gid bjhif vtsthfUjhY, j rl goahd tbahiw brYJj ntL. 7 (1)(a),7(2),7(3),7(6), 8(2) FORMS-(I,N,O,P) 7(1)(a), Every registered dealer liable to pay tax under the Act, other than a dealer whoopted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer andcasual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessingauthority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax. 7(2) Every principal or head office shall include the turnover relating to the goods consigned to the agent andfile a return in Form I for each month on or before 20th of the succeeding month with the particulars of name and fulladdress of the agent, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agentalong with proof of payment of tax. 7(3) Every branch or agent of a dealer shall file a return in Form I, on or before the date on which the headoffice or his principal has to file return, for the preceding month, to the assessing authority under whose jurisdiction hecarries on business. 7(6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty daysfrom the end of the year submit a return in Form N to the assessing authority. 8(2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer. [FORMS-(I,N,O,P) I-Value Added Tax Monthly Return ,N-Return showing the details of amount received or returned due to price variation ,O-Notice of assessment and demand,PNotice of assessment and refund order]. (b) whose total turnover in respect of purchase and sale within the State, for a year, is not less than rupees ten lakhs: Notwithstanding anything contained in clause (a), every dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover in respect of purchase and sale within the State, for a year, is not less than rupees ten lakhs, shall pay tax under this Act. (a) vD T vd mlUjnghY XuhoF khyFshf bragL bfhKj myJ gidia bghWjtiuyhd bkhj tf bjhif
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gJ yr %ghF Fiwahj ms Uw jbra tf kW btl th Kftuyhj w tf, xbthUtU j rl goahd tbahiw brYJj ntL. (i) such dealer has not collected the tax under this act, he is not liable to pay the tax under this act. (ii) such dealer has collected the tax under this act, he is liable to pay tax under this act and other provisions of this act shall apply to such dealer. (2). Rate of taxPart B (5%) (or) C (14.5%) in First schedule:In the case of goods specified in Part - B or Part - C of the First Schedule, the taxunder this Act shall be payable by a dealer on every sale made by him within the State at the ratespecified therein. 2-M c tif KiwfSF cgL Kjyh iz goa gF BmyJ gF C- FJiufgl bghUf ne j rlgoahd tahdJ khy tf xUtuh bragl gid xbth J m FJiufgl j t brYjgLj ntL. (3). Input Tax Credit(ITC) Part B of C in First schedule: The tax payable under subsection (2) by a registered dealer shall be reduced, in the manner prescribed, to the extent of tax paid on his purchase of goods specified in Part - B or Part - C of the First Schedule, inside the State, to the registered dealer, who sold the goods to him. g bragl tf xUtuh (2)-M c brYjjf tahdJ Kjyh iz goa gF-B myJ gF-C Mat FJiufgl bghUf bfhKj nghJ mj bghUfis mtUF khy w g bgw tfl brYjgl msF tFJiufgl Kiw FiwfgLj ntL. (4). Compounding provision 50 lakh (NO ITC CLAIM): Notwithstanding anything contained in sub-section (2), but subject to the provisions of subsection (1), every dealer, who effects second and subsequent sales of goods purchased within the State, whose total turnover, for a year, is less than rupees fifty lakhs, may, at his option, instead of paying tax under sub-section (2), pay a tax, for each year, on his total turnover at such rate not exceeding one per cent, as may be notified by the Government. Such option shall be exercised by the dealer, M c vd mls nghY Mdh (1)- c tif KiwfSFgL khyF bfhKj bragl bghUfis ulhtJ myJ mjF nkY gid brw kW MblhWF IgJ yr%ghF Fiwthf bkhj gid bjhifila tf xbthUtU, jdJ Ug njgo (2)-M c tia brYJtjF gyhf, xnth MoF jkJ bkhj gid bjhif J WF xU GfhoF nkglhj mudh mif bragl Toa mjifa j t xiw brYJj ntL. (i)who commences business, within 30 days from the date of commencement of the business:mthwhd Ug njthdJ j rl bragl bjhla njUJ KgJ ehfSF mfgLj ntL. (ii) whose turnover relating to taxable goods is below rupees fifty lakhs during the previous year,on or before the 30 th day of April of the year for which he exercises such option. (iii) Provided that such dealer shall not collect tax exceeding the rate notified by the Government under this sub-section: Mdh mjifa tf j c murh mif bragl jF nkgL tia tNj TlhJ. Provided further that such dealer shall not be entitled to input tax credit on goods purchased by him: nkY, mjifa tf, mtuh bfhKj bragl bghUf J cL ttu bgWtjF cik jF cilatuhf khlh; Provided also that the dealer who purchased goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. mnjhLTl, mjifa tflUJ bghUfis bfhKj brj tf mtuh bfhKj bragl bghUf ng cL t tu bgWtjF cik jFilatuhj TlhJ. 7(1)(c), 7(d), 7(6) [FORMS (K,N,O,P)
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7(1)(c) The option exercised under sub-section (4) of section 3 of the Act shall be final for the financialyear and such option shall be exercised within thirty days from the date of commencement of the Act or commencementof his business whichever is later., 7(d) Every registered dealer who opts to pay tax under sub-section (4) of section 3 shall file a return foreach month in Form K on or before 20th of the succeeding month to the assessing authority along with proof of paymentof tax. 7(6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty daysfrom the end of the year submit a return in Form N to the assessingauthority. [FORMS (K,N,O,P) K-Value Added Tax monthly return for dealers paying tax under the compound system under sub-Section (4) of section 3N-Return showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, P-Notice of assessment and refund order]. (5). Non vat-table Goods in Second Schedule: Subject to the provisions of sub-section (1), every dealer, who deals in the goods specified in the Second Schedule, shall pay a tax, for each year, on the sale or purchase of such goods, at the point and at the rate specified therein: (1)-M c tifKiwfSF cgL ulh iz goa(Second Schedule) FJiufgl bghUf thf brw tf xbthUtU, mjifabghUf gid myJ bfhKj J xnth MoF m FJiufgl thwhd KidY, jY t xiw brYJj ntL: Provided that the dealer, who pays tax under this sub-section, shall not be entitled to input tax credit on goods purchased by him.Mdh, j c tia brYJw tf, mtuh bfhKj bragl bghUf J cL ttu bgWtjF cik jF cilauhj TlhJ. -7(1)(b),7 (6),8(2) [FORMS J,N,O,P]. 7(1)(b), Every registered dealer who is liable to pay tax under sub-section (5) of section 3 shall file a returnin Form J on or before 20th of the succeeding month to the assessing authority in whose jurisdiction his principal place ofbusiness or head office is situated. Such return shall be accompanied by proof of payment of tax: 7 (6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty daysfrom the end of the year submit a return in Form N to the assessing authority. 8(2)While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer [FORMS J,N,O,P]. J-Value Added Tax monthly return for dealers paying tax under the subsection (5) of section 3, N-Return showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, P-Notice of assessment and refund order]. (6) Packing Materials Taxable Goods Packed: When goods are sold together with containers or packing materials, the rate of tax applicable to such containers or packing materials, as the case may be, shall, whether the price of the containers or packing materials is charged separately or not, be the same as those applicable to the goods contained or packed and the turnover in respect of containers and packing materials shall be included in the turnover of such goods. bghUf, bfhfyf myJ gfSl nrJ gid bra gLif mjifa bfhfyf myJ nenfg g fL bghUfSF bghUj Toa t jkhdJ, mj bfhfyf myJ g fL bghUf iyahdJ j flzkhf tNfglhY iybawhY, mj bfhfyf myJ g flgl bghUfSF bghUJw msnyna Uj
17
ntL; mj bfhfyf kW g fL bghUfis bghWj tiuyhd gid bjhifahdJ mjifa bghUf gid bjhif cslfgLj ntL; (7)Any packing material, in which exempted goods are packed, is exempt from tax, Where the sale of goods, packed in any container or packed in any packing material, in which such goods are packed, is exempt from tax, then the sale of such containers or packing materials shall also be exempt from tax. Explanation.- For the purposes of sub-sections (6) and (7), containers include gunny bags, tins, bottles and any other containers. bfhfy vY itfgL myJ g fL bghU vY itJ g flgL fgl bghUf, t yF bgUjh, mjifa bfhfyf myJ g fL bghUf gid Tl tUJ yffgLj ntL: sf: (6) M kW (7) M c nehffSfhf bfhfyf vgJ nfh igf, jfu bgof, Ff kW w bfhfyf vtiw cslajhF.
4. bghUf vtiw gagLJtjfhd cik jhd t . Levy of tax on right to use any goods.
(1) Notwithstanding anything contained in this Act, but subject to the provisions of this Act, every dealer, shall pay, for each year, a tax on his taxable turnover, relating to the business of rightto use any goods, for any purpose, which shall be arrived at after deducting the amounts involved in the business of transfer of the right to use any goods for any purpose, in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India, at such rates as specified in the First Schedule . j rl vd mlUjnghY Mdh, j rl tif KiwfSF cgL nehf vjfhf bghUf vtiw gagLJtjfhd cikfhd tf bjhlghf t fjf gid bjhif J xnth MLF tf xbthUtU tbahiw brYJj ntL; mJ a M gu viyF btna bghUf VWk bragL nghJ myJ a M gu viyF bghUf wFk bragL nghJ nehf vjfhf bghUf vjid gagLJtjfhd cikia khWtf cslFw bghUfis bghWj ms csla bjhiffS ffglj , vlgL Kjyh iz goa FJiufgl mjifa j tia brYjgLj ntL. (2) The dealer, who pays tax under this section, shall be entitled to input tax credit on the goods specified in the First Schedule, purchased by him in this State to the extent of the output tax paid or payable, as may be prescribed.) j tia brYJw tf tFJiufglToathW brYjgl myJ brYjjf WKjt msF khy mtuh bfhKjbragl Kjyh iz goa FJiufgl bghUf jhd cLt tuF cik jF cilatuhjntL. 7(1)(a), 7 (6), 8(2) FORMS-(I,N,O,P). 7(1)(a), Every registered dealer liable to pay tax under the Act, other than a dealer whoopted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer andcasual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessingauthority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax. 7 (6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty daysfrom the end of the year submit a return in Form N to the assessing authority. 8(2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale
18
charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer. [FORMS-(I,N,O,P) I-Value Added Tax Monthly Return , N-Return showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, PNotice of assessment and refund order].
5. xgjf gagL bghUfis khw brtj jhd t . Levy of tax on Transfer of goods involved in works contracts:
(1) Notwithstanding anything contained in this Act, but subject to the provisions of this Act, every dealer, shall pay, for each year, a tax on his taxable turnover, relating to his business of transfer of property in goods involved in the execution of works contract, either in the same form or some other form, which may be arrived at in such manner as may be prescribed, at such rates as specified in the First Schedule. j rl vd mlUj nghY, Mdh j rl tif KiwfSFgL tf xbthUtU, gxgjf gagL tFJiufgl Toathwhd mjifa Kiw vlgl Toa, xgj gfis iwntWt csla tif, mnj totnyh myJ w VnjD totnyh cs bghUf brhid khw brw mtj tf bjhlghd t fjf mtj gid bjhifJ Kjyh iz goa FJiufgl jf tbahiw xbth MLF brYJj ntL. Explanation. - Where any works contract involves more than one item of work, the rate of tax shall be determined separately for each such item of work. xgj gf xWF nkgl gdfis cslUFlJ, t jkhdJ mjifa xbthU g dF j jahf khfgLj ntL. (2) The dealer, who pays tax under this section, shall be entitled to input tax credit on goods specified in the First Schedule purchased by him in this State. j t brYJ tf mtuh j khy bfhKj bragl Kjyh iz goa FJiufgl bghUf J cL ttu bgw cik jF cilatuhj ntL. {7(1)(a) Every registered dealer liable to pay tax under the Act, other than a dealer whoopted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer andcasual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessingauthority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax. 8(2), While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer 8(5), The taxable turnover of the dealer liable to pay tax under section 5 on transfer of property in goodsinvolved in the execution of works contract shall be arrived at after deducting the following amounts from the totalturnover of that dealer, namely: 9(2), The certificate that a dealer has no liability to pay or has paid the tax under section 5, referred to inclause (b) of the first proviso to sub-section (1) of section 13 shall be in Form S. [FORMS I,N,O,P,S].I-Value Added Tax Monthly Return N-Return showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, PNotice of assessment and refund order, S-Form of statement of tax deduction at source].
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6. g xgjfhuuh zfkhd jf t brYjgLj Compounding Rates for Works Contract:

(1) Notwithstanding anything contained in this Act, every dealer, may, at his option, instead of paying tax in accordance with section 5, pay, on the total value of the works contract executed by him in a year, tax calculated at the following rate, namely:- j rl vd mlUj nghY, tf xbthUtU 5-MF za tif tia brYJtjF gyhf jkJ Ug njgo ML xWF mtuh iwntwgl g xgjf bkhj k J tU j fzlglthwhd tia brYjyh, (i)FoKiw xgjgf(Civil WorksContractor) iwntwgl FoKiwgf bkhj xgj k WF uLGfhL.Civil works contract two per cent of the total contract value of the civil works executed; (ii) FoKiw guhkgf xgjg(Civil WorksMaintenance) iwntwgl FoKiw guhkgf bkhjxgj k WF uL GfhL. Civil maintenance works contract two per cent of the total contract value of the maintenance works executed; (iii) w xgjgf midJ iwntwgl gf bkhj xgj k WF IJ GfhL. All other works contracts five per cent of the total contract value of the works executed. (2) Any dealer, who executes works contract, may apply to the assessing authority along with the first monthly return for the financial year or in the first monthly return after the commencement of the works contract, his option to pay the tax under sub-section (1) and shall pay the tax during the year in the monthly instalments and for this purpose, he shall furnish such return within such period and in such manner as may be prescribed. xgjgfis iw ntWw tf vtU, mj ahLfhd Kj khj tuiul myJ xgjg bjhla d tU Kj khj tuiul (1)-M c tia brYJtjfhd jkJ Ug bjF tf mfhu mikF zg brayh. kW, mj Mo nghJ tia khj jtizf brYj ntL. kW j nehffhf mjifa tuiuia tFJiufgl mjifa fhy msFshf, mjifa KiwY bfhLj ntL. (3) The option exercised under sub-section (1) shall be final for that financial year. (1)-M cgo mfgl UgbjthdJ mj MLF Wahdjhf Uj ntL. (4) A dealer, exercising option under sub-section (1) shall, so long as the option remains in force, not be required to maintain accounts of his business under this Act or the rules made thereunder except the records in original of the works contract, extent of their execution and payments received or receivable in relation to such works contract, executed or under execution. (1)-M c Ug bjid mw tf xUt mj Ug bjthdJ eilKiw Uw tifY j rl go myJ mj go bragl f go, xgj gf _y gUf, mt iwntw ms, iwntwgl myJ iwntwgLtUw mjifa g xgjf bjhlghf bgwgl myJ bgwjf bjhiff ga tuf ju jkJ tf FJ fzFf vjid ng tUkhW nfhugLj TlhJ. (5) The dealer, who pays tax under this section, shall not be entitled to input tax credit on the goods purchased by him. j t brYJ tf mtuh bfhKj bragl bghUf J cL t tu bgw cik jF cilauhj TlhJ. Explanation.- For the purpose of this section "civil works contract" includes civil works of construction of new building, bridge, road, runway, dam or canal including any lining, tiling, painting or decorating which is an inherent part of the new construction and any repair,
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maintenance, improvement or upgradation of such civil works by means of fixing and laying of all kinds of floor tiles, mosaic tiles, slabs, stones, marbles, glazed tiles, painting, polishing, partition, wall panelling, interior decoration, false ceiling, carpeting and extra fittings, or any manner of improvement on an existing structure. j nehffhf, FoKiw xgj gf vwh a fLkhd aghd gFfshd mfiu mikj, js ghj, tz Rj myJ myfhu brjiy csla kW gGJ f brj, guhkj myJ jnghJ Uw mjifa fLkhd mik J midJ tifahd jiu XLf, bkhir jiuXLf, gyiff, ff, ryitff kW fzho XLfis gj, Xa tiuj gsgsghFj, miwid id brj, Rtf gyif mikj, cw myfhu, bgh Tiu, jiu f mikj kW TLj bghUJjf brj nghw tif vj KiwnyD nkghL brj Ma tfyhd iy caJj fyhf a fll fLj, ghy, rhiy, XL ghij, mizfL myJ fhth mikj Ma Fo Kiw gf vW bghUgL; f{6(8),(7)(1)(e),(8)(4)}, [FORMS L,N,O,P,S]. 6(8),Every registered dealer, who opted to pay tax at the rate specified in section 6 shall maintain accountsshowing the details of contract with value and the payments received. (7)(1)(e) Every registered dealer who opts to pay tax under section 6 or section 8 shall file a return for eachmonth in Form L on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax. (8)( (4) On receipt of the return in Form N, the assessing authority shall pass orders (a) demanding the tax payable on the amount received due to price variation and shall serve upon thedealer a notice in Form O; or (b) refunding the tax due on the amount returned and shall serve upon the dealer a notice in FormP. FORMS - L-Value Added Tax monthly return for dealers paying tax under section 6 / 8,NReturn showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, P-Notice of assessment and refund order.
THE TABLE
Sl.No. Type of works contractLabour or other charges as a percentage value of the works contract
1. 2. 3. 4. 5. 6.
Electrical Contracts All structural contracts Sanitary contracts Watch and / or clock repair contracts Dyeing contracts All other contracts
15 15 25 50 50 30
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6-A Payment of tax at compounded rate by brick manufacturers.

(1) Notwithstanding anything contained in this Act, every dealer manufacturing bricks may, at his option, instead of paying tax in accordance with the provisions of sub-section (2) of section 3, pay tax, for each year, by way of composition the lumpsum linked with production capacity of each kiln as specified in the Seventh Schedule. (2) Every dealer, who opts for payment of tax under sub-section (1), shall apply to the assessing authority on or before the 30th day of April of the year or within thirty days of commencement of business, as the case may be and shall pay tax in advance during the year in monthly installments and for this purpose, he shall furnish such returns, within such period and in such manner, as may be prescribed; Provided that for the year 2009-10, every dealer who opts for payment of tax under subsection (1) shall apply to the assessing authority within two months from the date of commencement of the Tamil Nadu Value Added Tax (Fourth Amendment) Act, 2009; Provided further that in respect of dealers referred to in the first proviso, the total turnover for the period prior to the date of opting for payment of tax under sub-section (1), shall be treated as the total turnover for that year and the excess input tax credit, if any, on that date shall lapse to the Government. (3) The option so exercised under sub-section (2) shall be final for that year and shall continue for subsequent years until the dealer becomes in eligible or withdrawals his option in writing. (4) The dealer who pays tax under this section shall not collect any amount by way of tax or purporting to be by way of tax and shall not be entitled to input tax credit on goods purchased by him. (5) The dealer who purchases goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. (6) Notwithstanding the operation of brick kiln for a part of the year, the dealer owning the kiln and opted for payment of lump sum shall be liable to make payment of lump sum for the whole year, except when the dealer opts for payment of lump sum for the first time after the commencement of the business, he shall be liable to pay lump sum from the beginning of the month in which he exercises his option. Explanation.- For the purpose of this section, "brick manufacturer" means the manufacturer of brick specified in sub-item (a) or (b) of item (22) in Part B of the First Schedule". SEVENTH SCHEDULE
COMPOUNDED RATE FOR BRICK KILNS
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S.no
BRICK KLIN CAPACITY
Lumpsum tax per annum in lieu of tax payable
1 2 3 4
Kiln upto 16 chambers Kiln with more than 16 chambers but not exceedings 26 chambers Kiln with more than 26 chambers but not exceedings 32 chambers Kiln with more than 32 chambers
Rs.90,000/Rs.1,20,000/Rs.1,80,000/Rs.1,80,000/plus Rs.6,000/per additional chamber above 32 chambers
{(7)(1)(f),}, [FORMS L1,]. (7)(1)(f ) Every registered dealer who opts to pay tax under section 6-A shall file a return for eachmonth in Form L-1 on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax. FORM L-1--Value Added Tax monthly return for dealers paying tax under section 6-A
7. cz kW ghdf J t j Levy of tax on food and drinks:

(1) (a) eru mjJ bgw cztff Star Hotels: Notwithstanding anything contained in this Act, but subject to the provisions of this Act,- every dealer shall pay tax on the sale of ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks and beverages served in or catered indoors or outdoors by star hotels recognized as such by Tourism Department of the State Government or Government of India and restaurants attached to such hotels at the rate of Fourteen and half per cent of the taxable turnover; and, j rl vd mlUjnghY, j rl tifKiwfSF cgL khy mu RWyh Jiwahnyh myJ a murhnyh eru mjJ bgw cztff vW mthW Vg bragl cztffY mjifa cztffSl nrJ izfgl Wo rhiyfY cnsnah myJ btlnyh gkhwgLw myJ tHfgLw f, fhu tiff cslfyhd tf d yhj czf kW kJ rhuh ghdf kW kJghdf cl clnd cgjF jahuhf cs tf dyhj cz bghUf gid J t fjf gid bjhif WF gehfiu GfhL vw msyhdj xbthU tfU tid brYJj ntL kW; cz kW ghdf Jt j.: (b) eru mjJ myhj cztff Other Than Star Hotels: every dealer other than those mentioned in clause (a), shall pay tax on the sale of ready to eat un-branded foods including sweets, savouries, un-branded non-alcoholic drinks and beverages served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses, at the rate of five per cent of the taxable turnover. tf xbthUtU cztff, Wo rhiyf, gff, kdk kwf, cz jahJ tHFgtf kW w czrhiyf MatDnsnah myJ btlfnynah gkhwgLw myJ tHfgLw f, fhu czf tf d yhj czf kW kJrhuh ghdf kW kJ ghdf cl
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clnd cgjF jahuhf cs tfdyhj cz bghUf gid J tfjf gid bjhif EhWF IJ GfhL vwj tid brYJj ntL. Explanation I.- For the purpose of computing the total turnover under this sub-section, the purchase turnover liable to tax under section 12 of this Act, shall be added to the sales turnover. j c go bkhj gid bjhifia fzLw nehffhf, j rl 12-M go tF cshw bfhKj bjhifahdJ bkhj gid bjhifl nrfgLj ntL. Explanation II. For the purpose of computing the total turnover under this sub-section, the sales turnover of all business units in a common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having higher turnover. j c go bkhj gid bjhifia fzL nehffhf, bghJthd rikayiw myJ bghJthf gahsfis gL bfhSw bghJthd lbkh cs midJ tf myFf (units) gid bjhifahdJ, mfkhd gid bjhifia bgWs tf my (units)gid bjhifnahL nrfgLj ntL. (2) The dealer, who pays tax under clause (a) of sub-section (1) shall be entitled to input tax credit on the goods specified in the First Schedule purchased by him in the State. (1)-M c (a) vD T gotia brYJw tf, mtuh khyF bfhKj bragL Kjyh iz goa FLs bghUf J cL ttu bgWtjF cik jF cilatuht. -(7)(1)(a), [FORMS L,N,O,P]. (7)(1)(a) Every registered dealer liable to pay tax under the Act, other than a dealer whoopted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer andcasual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessingauthority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax. [FORMS I,N,O,P]. I-Value Added Tax Monthly Return N-Return showing the details of amount received or returned due to price variation , O- Notice of assessment and demand, PNotice of assessment and refund order].
8. cztff, Wo rhiyf, gff Matwh zfkhd jf t brYjgLj Payment of tax Compounding rates for hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses (specified 3 rd schedule):
(1) Notwithstanding anything contained in sub-section (1) of section 7, every dealer whose total turnover is not less than rupees ten lakhs but not more than rupees fifty lakhs for the year on the sale of ready to eat unbranded foods including sweets, savouries, unbranded non-alcoholic drinks and beverages served in or catered indoors or outdoors by hotels, restaurants, sweet-stalls, clubs, caterers and any other eating houses, may, at his option, instead of paying tax in accordance with the provisions of clause (b) of sub-section (1) of section 7, pay tax at the rate specified in the Third Schedule. 7-M (1)-M c vd mlUj nghY, cztff, Wo rhiyf, gff, kdk kwf, cz jahJ tHFgtf kW w czrhiyf MatDnsnah myJ btlfnyh gkhwgLw myJ tHfgLw f, fhu czf tf d yhj kJrhuh ghdf kW kJghdf cslfyhf, clndcgjF jahuhf cs tf dyhj cz bghUf gid J mj MLfhd bkhj gidbjhif gJ yr %ghF FiwahkY, IgJ yr%ghF fhkY cs tf xbthUtU jkJ Ug njnfg 7-M (1)-M c (b) vD T
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tifKiwfSF za tif, tia brYJtjF gyhf _wh iz goa FJiufgl j t brYJj ntL. 1 (b) Notwithstanding anything contained in clause (a) of sub-section(1) of section 3, every dealer in bakery products whose total turnover is not less than rupees ten lakhs but not more than rupees fifty lakhs for the year on the sale of unbranded bakery products and other ready to eat unbranded foods, may, at his option, instead of paying tax in accordance with the provitions of sub-section (2), of section 3, pay tax at the rate specified in the third schedule. Explanation. For the purpose of computing the total turnover under this sub-section, the purchase turnover liable to tax under section 12 shall be added to the sales turnover.- j c goahd bkhj gid bjhifia fzL nehffhf 12-M go tF cshw bfhKj bjhifahdJ bkhj gid bjhifl nrfgLj ntL. (2) Every dealer, who opts for payment of tax under sub-section (1), shall apply to the assessing authority on or before the 30th day of April of the year or within thirty days of commencement of business, as the case may be, and shall pay tax in advance during the year in monthly instalments and for this purpose, he shall furnish such returns, within such period and in such manner, as may be prescribed. (1)-M cgo t brYJtjF Uikia bj brJs tf xbthUtU, mj Mo Vu f 30-M ehsnwh myJ mjF Kdnuh myJ nenfg, tf bjhlaUJ KgJ ehfS Fshfnth, t f mfhu mikl zg brJ bfhSj ntL; nkY mj Mo nghJ f njhWkhd jtizf Kdjhfnt YitYs tia brYLj ntL; kW j nehffhf tFJiufgl Toa mjifa KiwY, mjifa fhy msFshf mjifa tFJiufgl Toa t tu mifia mt mj ntL; (3) The option so exercised under sub-section (2) shall be final for that year and shall continue for subsequent years until the dealer becomes ineligible or withdraws his option in writing. (2)-M c mthW bragl Ug bjthdJ, mj Mil bghWjtiu WahdjhF kW tf jFia Hjhnyh myJ jdJ Ug bjid vGJU Ug bgW bfhlhy, mJ d tUw MLfSF bjhlj ntL. (4) A dealer liable to pay tax under sub-section (1) shall not collect any amount by way of tax or purporting to be by way of tax on the sale of food and drinks. (1)-M cgo t brYjFshw tf xUt t vw tifnyh myJ t vgjhf ygLw tifnyh, cz bghUis myJ ghdfis gid brtj J, bjhif vjid tNj TlhJ. (5) The dealer, who pays tax under this section, shall not be entitled to input tax credit on goods purchased by him. j go t brYJw tf, mtuh bfhKj bragl bghUf J cL ttu bgWtjF cik jF cilatuhfkhlh. THIRD SCHEDULE
COMPOUNDING RATES FOR HOTELS, RESTAURANTS, SWEETSTALLS,BAKERIES

S.no
1 2
TURNOVER SLAB
RATE OF TAX
Where the total turnover exceeds Ten Lakhs of rupees but does not exceed Twenty Five Lakhs of rupees. Where the total turnover exceeds Twenty Five Lakhs of rupees but does not exceed Thirty Lakhs of rupees.
Rs.12,000/per annum Rs.24,000/per annum
25
3 4
Where the total turnover exceeds Thirty Lakhs of rupees but does not exceed Forty Lakhs of rupees. Where the total turnover exceeds Forty Lakhs of rupees but does not exceed Fifty Lakhs of rupees.
Rs.36,000/per annum Rs.48,000/per annum
-(7)(1)(e),(8)(2) [FORMS L,N,O,P]. (7)(1)(e) Every registered dealer who opts to pay tax under section 6 or section 8 shall file a return for each month in Form L on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax. (8)(2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer (a) all amounts for which goods specified in the Fourth Schedule to the Act are sold; (b) all amounts for which goods exempted by a notification issued by the Government under section 30are sold or purchased, as the case may be, provided the terms and conditions, if any, for the exemption in thenotification are complied with. FORMS - L-Value Added Tax monthly return for dealers paying tax under section 6 / 8,NReturn showing the details of amount received or returned due to price variation , O-Notice of assessment and demand, P-Notice of assessment and refund order.
9. jf, btfof kW eiff J t j. bullion and jewellery:
Levy of tax on
(1) Notwithstanding anything contained in this Act, every dealer in bullion, precious stones, gold, platinum and silver jewellery including articles thereof, whatever be his turnover for the year, shall pay tax on every sale made by him within the State, at the rate specified in Part-A of the First Schedule. j rl vd mlUjnghY, bgh kW bt fof iykf ff, jf, shod, bteif, mtdhyhd bghUf cslfyhdtf br tf xbthUtU mj Mo gid bjhif vdthf UjnghY, mt khyF brgid xbth J Kjyh izgoa A vD gF FJiufglj tia brYJj ntL, (2) The dealer, who pays tax under this section, shall be entitled to input tax credit on goods specified in the First Schedule purchased by him in the State. j go tbrYJw tf,mtuh khy bfhKj braglKjyh iz goa FLs bghUf J cLttu bgWtjFcik jF cilatuhth.ika rl74/1956. -(6)(7)&(8)(2) [FORMS I,N,O,P]. -(6)(7)Every registered dealer, who is a manufacturer of jewellery, shall also maintain an order book showingthe particulars of name and address of customer placing order, date of order, weight of bullion or old jewels receivedfrom the customer and date of delivery of finished jewels. He shall also maintain the particulars of weight of bullionadded by him, if any, out of his own stock. (8)(2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer
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(a) all amounts for which goods specified in the Fourth Schedule to the Act are sold; (b) all amounts for which goods exempted by a notification issued by the Government under section 30are sold or purchased, as the case may be, provided the terms and conditions, if any, for the exemption in thenotification are complied with. [FORMS I,N,O,P]. I-Value Added Tax Monthly Return N-Return showing the details of amount received or returned due to price variation , O- Notice of assessment and demand, PNotice of assessment and refund order].
10. 1956-M ML ika gid rl g bragl tffsh bfhKj bragl bghUf J t. Tax on goods purchased by dealers registered under Central Act - 1956.
Notwithstanding anything contained in this Act, every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956 shall, whatever be the quantum of his turnover, pay tax, for each year, in respect of the sale of goods with reference to the purchase of which he has furnished a declaration under sub-section (4) of section 8 of the said Central Act, in accordance with the provisions of this Act. j rl vd mlUj nghY, 1956-M ML ika gid rl 7-M (3)-M c go g bragl tf xbthUtU, mtj gid bjhif ms vdthf Uj nghY, j rl tif KiwfSF za tif nkbrhd ika rl 8-M (4)-M c goahd sifbahiw vj bfhKjYfhf mt mUwhnwh mj bjhlghd bghUf gidia bghWj tiu xnth MLF tia brYJj ntL. 74/1956 vD vlika rlgo g bragl tffsh bfhKj bragl bghUf J t.
11 . fU jhd t. Levy of tax on sugarcane.

(1) Notwithstanding anything contained in this Act, every dealer shall pay a tax on the last purchase of sugarcane, excluding sugarcane setts, in the State, at the rate specified in the Second Schedule. j rl vd mlUj nghY, khy fQ fUf (ijfUf) fyhf fUf fil bfhKj J ulh iz goa FJiufgl j tbahiw brYJj ntL. (2) The manufacturer of sugar shall not be entitled to input tax credit on the last purchase of sugarcane. rfiu cgahs, filahf bfhKj br fU jhd cL ttu bgWtjF cik jF cilatuhfkhlh.
12. bfhKj t j. Levy of purchase tax:

(1) Subject to the provisions of sub-section (1) of section 3, every dealer, who in the course of his business purchases from a registered dealer or from any other person, any goods (the sale or purchase of which is liable to tax under this Act), in circumstances in which no tax is payable by that registered dealer on the sale price of such goods under this Act, and either 3-M (1)-M c tifKiwF cgL j rl go mjifa bghUf gid J g bgwtfuh t vJ brYjjfjhf yhj Niy, g bgw tf xUtlUJ myJ w eg vtlUJ bghUf vjid jkJ tf eltoif nghJ bfhKj (jrl tFshf jf gid myJ bfhKj) brw tf xbthUtU kW bfhKj tia j. (a) consumes or uses such goods in or for the manufacture of other goods for sale or otherwise; or, gidfhf myJ wthW kw bghUfis jahg myJ jahgjfhf mjifa bghUfis Efthwhdh myJ gagLJthuhdh, myJ,
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(b) disposes of such goods in any manner other than by way of sale in the State; or khy gid vw tif myhj wKid vY mjifa ruFfis mwgLJthwhdh, myJ, (c) despatches or carries them to a place outside the State except as a direct result of sale or, purchase in the course of inter-State trade or commerce or in the course of export out of the territory of India; or, khyfSilnaahd tjf myJ tf eltoif nghJ myJ a Mgu viyF btna VWk bragLnghJ gid myJ bfhKj neilahd isthf myhk khyF btna Uw XlFtiw mDtjdh myJ vLJ brtjhdh; (d)(1) installs and uses such goods in the factory for the manufacture of any goods, shall pay tax on the turnover relating to the purchase aforesaid at the rate specified in the Schedules to this Act. bghUf vtiw jahgjfhf bjhyf mjifa bghUfis WgagLJ thwhdh mt j rl iz goaf FJiufgl j nkbrhd bfhKj bjhif Jtia brYJj ntL. (2) Notwithstanding anything contained in clause (24) of section 2, the dealer who pays tax under sub-section (1) shall be entitled to input tax credit on the goods specified in the First Schedule. 2-M (24)-M T vd mlUj nghY (1)-M cgot brYw tf, Kjyh izgoa FJiufgl bghUf J cL t tu bgWtjF cik jFilatuhj ntL.
13. xgjgf tUth _y tia oj brj. Deduction of tax at source in works contract (TDS- 2%,5%):
(1) Notwithstanding anything contained in this Act, every person responsible for paying any sum to any dealer for execution of works contract shall, at the time of payment of such sum, deduct an amount calculated, at the following rate, namely:- j rl vd mlUj nghY, tf vtUF xgjgfis iwntajfhf bjhif vij brYJ bghWila eg xbthUtU mjifa bjhifia brYJ neu tU xgjgf tUth _y tia oj brj ntL, mjhtJ:(i)FoKiw xgjgf mjifa tfUF brYjgljf bkhj bjhif WF uL GfhL. civil works contract two per cent of the total amount payable to such dealer;; (ii)FoKiw guhk gf xgjgf mjifa tfUF brYjgljf bkhj bjhif WF uL GfhL. civil maintenance works contract two per cent of the total amount payable to such dealer;. (iii) w xgjgf midJ mjifa tffSF brYjgljf bkhj bjhif WF IJ GfhL. All other workscontracts five per cent of the total amount payable tosuch dealers:; No deduction under sub-section (1) shall be made where tuiu:Mdh, tU nef (1)-Mc go,
Provided that
(a) no transfer of property in goods (whether as goods or in some other form) is involved in the execution of works contract; or mjifa xgjgfis iwntWif (bghUfshD r myJ ntW VnjD tothD r) gagLjgL bghUf vJ khw braglhjlJ; myJ,
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(b) Transfer of property in goods (whether as goods or in some other form) is involved in the execution of works contract in the course of inter-State trade or commerce or in the course of import; or, khyfSilnaahd tjf myJ tf myJ wFk brJ nkbfhsgL xgj gfis iwntWif (bghUfshD r ntW VnjD toyhD r) mg bjhlghd bghUfis khw brj; myJ, (c) The dealer produces a certificate in such form as may be prescribed from the assessing authority concerned that he has no liability to pay or has paid the tax under section 5 . tf, jh t brYJ flghL cilatuy vgjhf myJ 5-M go tia brYsh vgjhf bjhls tf mfhu miklUJ tFJiufgl mjifa toyhd rhj xid jhf brwlJ; oj vJ bragLj TlhJ . Provided,further that no such deduction shall be made under this section, where the amount or the aggregate of the amount paid or credited or likely to be paid or credited, during the year, by such person to the dealer for execution of the works contract including civil works contract does not or is not likely to, exceed rupees one lakh. tuiu nkY, mj Mo nghJ FoKiw xgjgf cslfyhf xgjgfis iwntWtjfhf mj tfUF mjifa eguh brYjgl myJ tuitfgl myJ bgUghY brYjgl cs myJ tu itfgl bjhif myJ bkhj bjhifahdJ X yr %ghF fhjlJ myJ bgUghY fhJ vW cslJ j go oj vJ bragLj MfhJ; sf - j nehffhf -(a) the term person shall include "eg" vw brh,(i) the Central or a State Government ika muirnah myJ xU khy muirnah; (ii) a local authority; csh mfhu mik xiwnah; (iii) a corporation or body established by or under a Central or State Act; xU ika myJ khy rl xdh myJ mjgo mikfgl xU fHfijnah myJ FGkijnah. ika rl1/ 19 56. (iv) a company incorporated under the Companies Act, 1956 including a Central or State Government undertaking; ika myJ khy mu bghWngWtd cl 1956 -M ML Wkf rlgo mikJ cUthfgl Wtd xiwnah; (v) a society including a co-operative society; TLw rf cl xU rfijnah; (vi) an educational institution; or f Wtd xiwnah; myJ (vii) a trust; bghWgh mik xiwnah; cslF;
(b)The term civil works contract shall have the same meaning as in the Explanation to
section 6 "FoKiw xgjgf" (Civil WorksContract) vwh, 6-M fhd sf csthwhd mnj bghUisna bfhoUj ntL. (2) Any person making such deduction shall deposit the sum so deducted to such authority, in such manner and within such time, as may be prescribed. mjifa oj br eg vtU, mthW brj ojij mjifa mfhu mikl, tFJiufgl Toa mjifa KiwY fhyFS itL brj ntL; (3) Any person who makes the deduction and deposit, shall within fifteen days of such deposit, issue to the said dealer a certificate in the prescribed form for each deduction separately, and send a copy of the certificate of deduction to the assessing authority, having jurisdiction over the said dealer together with such documents, as may be prescribed. mj t ojij itL br eg vtU, mthW itL brj gidJ ehfSF, nkbrhd tfUF xbthU ojF jjna, tFJiufgl got rhjo xiw tHFj ntL. mJl mtf gF J mfhutu bfhLs tf mfhu mikF, tFJiuf glToa mjifa MtzfSl, t oj brj rhj xU goia (copy) mDj ntL.
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(4). On furnishing a certificate of deduction referred to in sub-section (3), the amount deposited under sub-section (2), shall be adjusted by the assessing authority towards tax liability of the dealer under section 5 or section 6 as the case may be, and shall constitute a good and sufficient discharge of the liability of the person making deduction to the extent of the amount deposited: (3)-M c Flgl t ojfhd rhj xiw gjDgglj ng nenfg (2)-M c go itL bragl bjhifia, 5-M goahd tft brYJ flghonfg t f mfhu mikgh tu itJ <LflgLj ntL kW vj bjhifahdJ itL braglnjh mj msF t oj brj eg t flghoUJ mJnt eybjhU ngha LghF. Provided that The burden of proving that the tax on such works contract has already been deposited and of establishing the exact quantum of tax so deposited shall be on the dealer claiming the deduction. Mdh, mjifa xgjgf jhd tahdJ Vbfdnt itL bragLsJ vgij Jakhf vj msF tahdJ mthW itL bragLsJ vgij bkF bghWghdJ mj oj nfhU tfiu rhU. (5). Any person who contravenes the provisions of sub-section (1) or sub-section (2), shall pay, in addition to the amount required to be deducted and deposited, interest at one and a quarter percent per month of such amount for the entire period of default. (1) -M c myJ (2)-M c tifKiwfis Ww eg vtU, oj brJ itL brkhW nfhugl bjhifF TLjyhf, khj xF mjifa bjhifF fl jta bkhjfhy msF WF xnwfh GfhL j to brYJj ntL. (6) Where the dealer proves to the satisfaction of the assessing authority that he is not liable to pay tax under section 5, the assessing authority shall refund the amount deposited under sub-section (2), after adjusting the arrears of tax, if any, due from the dealer, in such manner as may be prescribed. xU tf, t f mfhu mik bj bfhS tif 5-M go t brYjF cshfiy vW bkjh, mj tf mfhu mik (2) - M cgo itL brj bjhifia, mtflUJ brYj ntoa t Yit VnjDU mij, tFJiuf Toa mjifa Kiw mtfz tu itJ rfoa (adjust) va bjhifia mtfUF UjUj ntL (Refund) . (7) The tax or interest under this section shall become due without any notice of demand on the date of accrual for the payment by the person as provided under sub-sections (1) and (2). go bfhLgl ntoa t myJ to vJ, meguh brYj Fa njaW mjfhd nf m (notice on demand) vJ (1), (2) Ma cf go tif bragLsthW brYJtj Fajhj ntL. (8) If any person contravenes the provisions of sub-section (1) or sub-section (2), the whole amount of tax payable shall be recovered from such person and all provisions of this Act for the recovery of tax including those relating to levy of penalty and interest shall apply, as if the person is an assessee for the purpose of this Act. eg vtU, (1)-M c myJ (2)M c tifKiwfis Wthnuahdh, mtuh brYjgl ntoa bkhj tbjhifia mtlUJ tNj ntL kW jlK to gJ bjhlghf, meg j rl nehffhf xU tf Fatiu nghnw, tia tNgjfhd midJ tifKiwfS bghUJj ntL. -(9).[FORMS -R,S,T] -(9)(1) Any person who makes a deduction under section 13, shall deposit the sumso deducted to the assessing authority having jurisdiction over the person or to any other authority authorised by theDeputy Commissioner to receive such payment, on or before the 20th day of the succeeding month in which thededuction was made with a statement in Form R. (2) The certificate that a dealer has no liability to pay or has paid the tax under section 5, referred to inclause (b) of the first proviso to sub-section (1) of section 13 shall be in Form S.
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(3) The certificate of deduction of tax referred to in sub-section (3) of section 13 shall be in Form T. (4) The notice in writing, indicating the amount payable under the Act, referred to in subsection (5) ofsection 45 shall be in Form U. [FORMS-R,S,T]. R-Form of statement of tax deduction at sourceS-Form of certificate to be furnished by the works contractor who has no liability , T- Form of certificate of deduction of tax at source.
14. t tuit U mDj. Reversal of tax credit:

(1) Where a purchasing dealer has returned the goods to the seller for any reason, the input tax credit claimed already on the purchase by the dealer shall be liable to reversal of tax credit on such goods returned, in the manner as may be prescribed. vj fhuzij KL bfhKj brj tf w tfUF bghUfis U mDthnuahdh mj tfuh bragl bfhKj J tu itfgl cL t tuthdJ tFJiufgl Toa Kiw Ug bgwgl mjifa bghUf jhd ttuF v khLfSF cshf ntL. (2) Where a selling dealer has received back the goods as a result of sales return or unfructified sale, the output tax paid or payable thereon will be reduced, adjusted or refunded in the manner as may be prescribed. Ua gid myJ Kowhj gid fhuzkhf gid brj tf mj bghUfis Ug bgWlJ, mj J brYjgl myJ brYjjf WKj tahdJ tFJiufgl Toa Kiw FiwfgLjnyh, r bragLjnyh, myJ U bfhLfgLjnyh ntL.: 10(6). 10(6)(a) After availing input tax credit, if any, dealer who purchases goods returns the goods and getscredited the price and tax paid, the tax credit so availed shall be reversed, only when (i) the purchase was included in the return; and (ii) the goods were returned within a period of six months from the date of purchase by him. (b) Where a dealer who sells goods after paying tax, receives back his goods, he may deduct such taxamounts paid from the tax payable in the returns of following months only when, (i) in respect of sales return, (A) the sale was included in the return and the tax paid; (B) the goods were received back or returned within a period of six months from the date ofsale; (C) the price of the goods and the tax, if any, charged thereon were refunded in full to thebuyer; and (D) the credit note shall contain the date and serial number of the invoice on which the taxwas originally charged and brought to account. (ii) in respect of unfructified sale,(A) the sale was included in the return and tax paid; and (B) the goods were received back within a period of thirty days from the date of sale. (C) Wherever any credit notes are to be issued for discount or sales incentives by any dealerto another dealer after issuing tax invoice, the selling dealer shall pass a credit notewithout disturbing the tax component on the price in the original tax invoice, so as toretain the quantum of input tax credit already claimed by the buying dealers as well as notto disturb the tax already paid by the selling dealer.
15. yffgl gid. Exempted sale.

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Sale of goods specified in the Fourth Schedule and the goods exempted by notification by the Government by any dealer shall be exempted from tax. tf vtuhY gid bragl ehfh iz goa FJiufgl bghUf kW mudh mif thyhf yffgl bghUf tUJ yffgLj ntL.
16.VWk kW wFk bragl bghUfis bghWjtiuyhd tf. Levy of taxes in respect of imported and exported goods:
(1) In the case of goods imported into the State either from outside the territory of India or from any other State, the stage of levy of tax shall be deemed to commence at the stage of the sale or purchase effected immediately after the import of such goods; a viyF mghUnjh myJ ahYs w khyf Unjh bghUf khyF wFk bragL ne, mjifa bghUf wFkia mLJ cldoahf d bragL gid myJ bfhKj iy tf ntoa fl bjhlFtjhf fUjgLj ntL. (2) In the case of goods exported out of the State to any place outside the territory of India or to any other State, the stage of levy of tax shall be deemed to conclude at the stage of sale or purchase effected immediately before the export of such goods: khyUJ a viyF btnyh myJ VnjD xU khynfh, bghUf VWk bragL ne, mjifa bghUf VWkia mLJ cldo Kdjhf bragL gidmyJ bfhKj iy tf ntoa fl Kowjhf fUjgLj ntL. Provided that in the case of goods exported out of the State to any place outside the territory of
India, where the sale or purchase effected immediately before the export of such goods is under subsection (3) of section 5 of the Central Sales Tax Act, 1956, a sale or purchase in the course of export, the series of sales or purchases of such goods shall be deemed to conclude at the stage of the sale or purchase immediately preceding such sale or purchase in the course of export. Mdh,
khyUJ a viyF mgh VWk bragL bghUfis bghWj ne, mF ikarl74/1956 bghUfis bghWj ne, mF bragL gid myJ bfhKjyhdJ, mjifa bghUf VWkia mLJ cldo Kdjhf, 1956- M ML ikagid trl 5M (3)-M cgo bragLlJ, VWknghJ bragL gid myJ bfhKj, kW mthwhd bjhl bghUf gid myJ bfhKj mthW VWk nghJ bragL gid myJ bfhKjYF cldo Kdjhf bragL gid myJ bfhKj iynyna Kowjhf fUjgLj ntL.
17. bkF bghW Burden of proof (provide the proof of transaction):

(1) For the purpose of assessment of tax under this Act, the burden of proving that any transaction or any turnover of a dealer is not liable to tax, shall lie on such dealer. j rl go tf br nehffhf xU tf vj tf-Kid (Transaction) myJ vj gid bjhifahdJ t Fshf ntoaiy vgij bkF bghW mjifa tfiuna rhU. (2) For the purpose of claim of input tax credit, the burden of proving such claim shall lie on such dealer. cL ttuit (Input Tax Credit)nfhU nehffhf, mjifa nfhifia bkF bghW mjifa tfiu rhjjhF. (3) Notwithstanding anything contained in this Act or in any other law for the time being in force, a dealer in any of the goods specified in the Second Schedule liable to pay tax in respect of the first sale in the State shall be the first seller of such goods and shall be liable to pay tax at the rate specified in the Second Schedule on his turnover of sale relating to such goods, unless he proves that the sale or purchase, as the case may be, of such goods had already been subjected to tax under this Act. j rl myJ mnghijF eilKiw cs
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w VnjD rl vYvd mlUj nghY, khy Kjyh gid bghUL t brYjFshw ulh izgoa FJiufgl bghUf tf br xU tf mj bghUf Kj gidahsuhf UgjhffUjgLth. nkY, mj bghUf gidahdJ myJ nenfg bfhKjyhdJ, j rl t FshfgLsJ vgij mt bkjhy mj bghUfis bghWjtiuyhd gid bjhif J ulh iz goa FJiufgl j t brYjflghLilatuhj ntL.
18. {a j gid Zero-rate sale. (5- th schedule):

(1) The following shall be zero rate sale for the purpose of this Act, and shall be eligible for input tax credit or refund of the amount of the tax paid on the purchase of goods specified in the First Schedule including capital goods, by a registered dealer in the State, subject to such restrictions and conditions as may be prescribed:- j rl nehffhf tUgit {a j gidahf UjntL kW tFJiufgl Toamjifa tiufLfSF gjidfSF cgL khy gbgw tf xUtuh KjL ruFf cslfyhf Kjyh iz goa FJiufgl bghUf bfhKjYfhf brYjgl t bjhifa cL t tu bgWtjnfh UgbgWtjnfh jFilahj ntL. ika rl74/1956. (i) A sale as specified under sub-section (1) or (3) of section 5 of the Central Sales Tax Act, 1956; 1956 M ML ika gid trl 5-M (1)-M myJ (3) M cgo FJiufgl gidbahW; (ii) Sale of goods to any registered dealer located in Special Economic Zone in the State, if such registered dealer has been authorised to establish such units by the authority specified by the Central Government in this behalf; and ika murh J FJ FJiufgl mfhu mikdhmjifa myFfis WtjFmfhukfgLs mjifa g bgwtf mfhukfgoUghuhdhkhy jbghUshjhu klymikJs mjifa g bgw tf vtUF bragL bghUf gid; kW, (iii) Sale of goods to International Organisations listed out in the Fifth Schedule. Ijh iz goagoalgl gdhL WtdfSFbragL bghUf gid.
Circular No.9/2013 Dated: 24.07.2013 The Department is consistently taking a view that benefits of zerorating are available only to units located in SEZ as provided under TNVAT Act. It is to be mentioned that there is no specific provision for zerorating the sales of contractors of Developer or Co-developer of SEZ under the TNVAT Act, 2006. Further, sale of goods, involved in the execution of works contract, to any registered dealer located in SEZ in the State is not zero-rate sale, as those goods are not exported as such or consumed or used in the manufacture of other goods that are exported as required under Section 18(2) of the TNVAT Act, 2006. The transactions in the nature of works contract are therefore liable to be taxed at the rates specified in the First Schedule to TNVAT Act, 2006 whether undertaken by contractor or sub-contractor and the payment is subjected to TDS. It is also to be mentioned that exemption notifications are issued by the Government on the sale of any goods for use in execution of projects by main or sub-contractors of any dealers who have entered into agreement directly or indirectly with certain SEZ developers in Tamil Nadu like Nokia India Private Limited, Cheyyar SEZ Developers Private Limited and Foxconn India Developer Private Limited based on the commitment given in the MoU signed with these companies on case to case basis only. Therefore, Government are vested with powers to grant exemption to a person on case to case base only.
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Therefore, it is made clear that zero-rating is applicable as provided under Section 18 of TNVAT Act and the benefits of zero-rating are not extended to any other categories of dealers or transactions unless Government issues order to that effect. This circular cannot be made use of for legal interpretation of the provisions of law, as it is clarificatory in nature.
Ijh izgoa({a t j gid) (18-M f (1) -M cit fhf) gdhL Wtdf goa {a t j gid tir v 1 2 3 4 5 6 7 8 9 10 11 12 13 14 gdhL Wtd bga gdhL bjhyhs mYtyf Ia ehL FHijf ey a Ia ehL ts l Ia ehL f, ma kW gghL Wtd Ia ehL cz kW ntshik Wtd Ia ehL jft ga ahYs Ia ehL uhQt ghitahsf FG Ia ehL kf bjhif fzL M mYtyf Ia ehL bjhEg cj tha cyf Rfhjhu Wtd cyf t The United Nations Industrial Development Organisation The United Nations High commisioner for Refugees The Asian Development Bank
-(11).[FORM- W] -(11)(1) The assessing authority shall issue refund of amount specified in Form P within ninety daysfrom the date of service of the said Form, failing which the assessing authority shall also pay the interest at the rateprescribed under the Act along with such refund amount. (2) The dealer who claims refund due to sale effected by him under sub-section (1) of section 18 shall filean application in Form W to the assessing authority along with copies of invoices or bills of related purchases within onehundred and eighty days from the date of accrual of such claim. The assessing authority after verification of thecorrectness of the claim, shall issue refund within ninety days from the date of the receipt of the application in Form W. FORM- W-Application form for refund to be filed by dealers effecting zero rated sales (2) The dealer, who makes zero rate sale, shall be entitled to refund of input tax paid or payable by
him on purchase of those goods, which are exported as such or consumed or used in the manufacture of other goods that are exported as specified in sub-section (1), subject to such restrictions and conditions as may be prescribed. {a j gid brw tf, mt mjifa
bghUfis, mjhtJ mthW VWk bragL myJ EfugL myJ (1)M c FJiufglthuhd VWk bragl w bghUfis jahg gagLJw bghUfis bfhKj brnghJ mtuh brYjgl myJ brYjgl Toa cL tid tFJiufgl Toa mjifa fLghLfSF gjidFgL Ug bgWcik bgw jFilatuht. (3) Where the dealer has not adjusted the input tax credit or has not made a claim for refund within a period of one hundred and eighty days from the date of accrual of such input tax
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credit, such credit shall lapse to Government. mtf cL t tuid rflhjlJ (adjusted) myJ mjifa cL ttu bgwToa (accrual) njUJ W vgJ ehf (180-one eighty days) mlaxU fhy msFshf Ug bgWtjfhd nfhifia, mt brUfhjlJ, mjifa tuthdJ muRF nrj ntL.
19.cL ttu Input tax credit.

19. (1) ITC Allowed first Schedule Goods:There shall be input tax credit of the amount of tax paid or payable under this Act, by the registered dealer to the seller on his purchases of taxable goods specified in the First Schedule : gbgw tfuh t brYjjf, Kjyh iz goa FJiufgl bghUfis bfhKj brtj ng,j rlgo gidahsUF brYa myJ brYjjfjhf cstbjhiffhd cLttu UjntL.. tuiu:- Mdh, cL t tu nfhU g bgw tf, mjifa bfhKj ng brYjjfjhf Ms tahdJ tFJiufgl Kiw mtuh brYjgLsJ vgij Wj ntL. -6(9), 10(2). -6(9)Every registered dealer, who claims input tax credit shall maintain an input tax adjustment account withthe following particulars, namely:(a) Month ; (b) Input tax credit brought forward; (c) Input tax paid during the month; (i) at 1%; (ii) at 5%; (iii) at 14.5%; (d) Reversal of input tax credit; (e) Total input tax credit; (f) Ineligible input tax credit; (g) Net input tax credit claimed; (h) Output tax; (i) Advance tax adjusted including entry tax; (j) Tax payable. -10(2)Every registered dealer who claims input tax credit under sub-section (1) of section 19 shall, produce the original tax invoice, in support of his claim of the input tax credit, containing the following details, namely:(a) A consecutive serial number; (b) The date on which the invoice is issued; (c) The name, address and the Taxpayer Identification Number of the seller; (d) The name, address and the Taxpayer Identification Number of the buyer; (e) The description of the goods; (f) The quantity or volume of the goods; (g) The value of the goods; (h) The rate and amount of tax charged; and (i) The total value of the goods. 19. (2) ITC Allowed for Purchase of the Goods With in a State Registerd dealer: Input tax credit shall be allowed for the purchase of goods made within the State from a registered dealer and which are for the purpose of g bgw tf xUtlUJ khyFshf bragL bghUf bfhKjYF cL t tuitJ tU nehffSF mDkf ntL: (i) re-sale by him within the State; or khyFshf mtuh kW gid bragLj; myJ,
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ii) use as input in manufacturing or processing of goods in the State; or khy bghUfis cgbrj myJ gjLj L bghUshf gagLJj; myJ, (iii) use as containers, labels and other materials for packing of goods in the State; or, khy bghUfis gfLtjF gagL bfhfyf,iyf kW w bghUf; myJ, (iv)use as capital goods in the manufacture of taxable goods. t brYj jf bghUfis jahj KjL ruFfshf gagLJj ika rl74/1956, (v) sale in the course of inter-State trade or commerce falling under sub-section (1) of section 8 of the Central Sales Tax Act, 1956. 1956-M ML ika gid trl 8 -M (1)M ctUw khyfSF ilnaahd tjf myJ tf nghJ eilbgW gid. (vi) Agency transactions by the principal within the State in the manner as may be Prescribed tFJiufgl Toa Kiw Kjik tfuh khyFshf bragL Kfthik eltoiff. 6(10), 10(4) -6(10) Every registered dealer who claims input tax credit on capital goods shall maintain input taxadjustment account with the following particulars, namely:(a) Month; (b) Date of commencement of commercial production; (c) Value of capital goods; (d) Rate of tax; (e) Tax paid; (f) Tax credit availed First year (not exceeding fifty per cent) Second year Third year. -10(4) (a) The registered dealer who claims input tax credit on capital goods under clause (b) of sub-section(3) of section 19, shall within thirty days from date of commencement of commercial production intimate the said date tothe assessing authority under whose jurisdiction his principal place of business is situated. (b) In respect of capital goods purchased within the State, the registered dealer shall be entitled to availupto fifty per cent of the input tax credit in the same financial year and the balance of the input tax credit before the endof the third financial year, provided the said capital goods are in possession of the dealer. After the expiry of the thirdfinancial year, the unavailed input tax credit, if any, shall lapse to Government:Provided that a registered dealer who makes purchase of parts and accessories for capital goods alreadypurchased and use in manufacture of taxable goods is entitled to input tax credit relating to such goods in the month ofpurchase or thereafter. (c) The registered dealer shall not be entitled to claim input tax credit on the capital goods purchasedprior to the commencement of the Act. (d) A registered dealer who manufactures goods, the sales of which are exempted under Section 15 ofthe Act is not entitled to input tax credit. 19. (3) ) ITC Allowed on Capital Goods, for use in Taxable Goods Manufacturing: (a) Every registered dealer, in respect of purchases of capital goods wholly for use in the course of business of taxable goods, shall be allowed input tax credit in the manner prescribed. t brYjjf bghUfis cg brt KGikahf gagLjgl wbjh KjL ruFfis bfhKj brj bjhlghf g bgw tf xbthUtUF tFJiufgl Kiw cL t tuthdJ mDkfgLj ntL. (b) Deduction of such input tax credit shall be allowed only after the commencement of commercial production and over a period of three years in the manner as may be prescribed. After the expiry of three years, the unavailed input tax credit shall lapse to Government .
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mjifa cL t tuid fgJ VnjD U, mJ tf cgahdJ bjhlajF d tFJiufgl Toa Kiw _W MLfis bfhl xU fhy msF kLnk mDkfgLj ntL. _W MLf KotiljjF d, gagL bfhsglhj cL t tuthdJ muRF nrj ntL. (c) Input tax credit shall be allowed for the tax paid under section 12 of the Act, subject to clauses (a) and (b) of this sub-section. j c (a) kW (b) vDTWf tifKiwfSFgL,rl 12-M brYjglt cL ttuid mDkjntL. 19. (4).ITC excess of 3% of tax for transfer Goods: Input tax credit shall be allowed on tax paid or payable in the State on the purchase of goods, in excess of four per cent of tax relating to such purchases subject to such conditions as may be prescribed,- bghUfis bfhKj brtj ng, mthwhd bfhKj bjhlghf khy brYjgl myJ brYjjf tahdJ WF 3 GfhoF nkgoUF nghJ tU nef cL ttuthdJ FJiufgl gjidfSFgL mDkfgLj ntL, (i) for transfer to a place outside the State otherwise than by way of sale; or gid vw tif myhk wthW khyF btna cs xU lF khw brtjfhf myJ, (ii) for use in manufacture of other goods and transfer to a place outside the State, otherwise than by way of sale: w bghUfis cg brt gagLJj kW khyF btna cs l xWF gid vw tif myhk wthW khWj; Provided that if a dealer has already availed input tax credit there shall be reversal of credit against such transfer. Mdh, tf xUt cL ttuid Vbfdnt bgUjh, mjifa khwF vuhf vkhW ttu Uj ntL:19. (5)ITCNot Allowed on Excempted Goods U/S-15: (a) No input tax credit shall be allowed in respect of sale of goods exempted under section 15. 15-M go yffgl bghUf gidia bghWj ms cL t tu vJ mDkfgLj TlhJ. (b)No input tax credit shall be allowed on tax paid or payable in other States or Union Territories on goods brought into this State from outside the State. khyF, khy btUJ bfhLtugl ruFf ng w khyf myJ xa klyf brYjgl myJ brYjjf t J, cL t tu vJ mDkfgLj TlhJ. ika rl74/1956, (c) No input tax credit shall be allowed on the purchase of goods sold as such or used in the manufacture of other goods and sold in the course of inter-State trade or commerce falling under sub-section (2) of section 8 of the Central Sales Tax Act, 1956. 1956-M ML ika gid t rl 8-M (2) M c tUw khyfSF ilnaahdtf nghJ mthnw gidbrjhnyh myJ w bghUfis jahggagLjglhnyh, gid braglbghUf bfhKjf ng cLttu vJ mDkfgLj TlhJ. 19. (6) ITC Not Allowed on Capital Goods U/S-15: No input tax credit shall be allowed on purchase of capital goods, which are used exclusively in the manufacture of goods exempted under section 15. 15-M go yffgl bghUf cg mjF kLnk gagLjgLw bjh _yjd bghUf (Capital Goods) bfhKj ng cL ttuthdJ mDkfgLj TlhJ. Provided that on the purpose of capital goods which are used in the manufacture of exempted goods, input tax credit shall be allowed to the extent of its usage in the manufacture of taxable goods in the manner prescribed. 19. (7) ITC Not Allowed on Registered Dealer(OWN USE):
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No registered dealer shall be entitled to input tax credit in respect of- g bgw tf vtU tUtdtiw bghWj tiu cL ttuF cik jF cilatuhf khlh:(a) goods purchased and accounted for in business but utilised for the purpose of providing facility to the proprietor or partner or director including employees and in any residential accommodation; or, tf bfhKj bragL fz tu itfgL Mdh gahsf cslfyhd cikahs myJ Tlh myJ aFeUF tria tHF nehffhf FoU l vY gagLjgL bghUf; myJ (b) purchase of all automobiles including commercial vehicles, two wheelers and three wheelers and spare parts for repair and maintenance thereof, unless the registered dealer is in the business of dealing in such automobiles or spare parts; or, g bragl tf mjifa jha af tof myJ cghff bjhlghd tf Ujhy tf aff, uLrfu tof, _W rfu tof kW gGJ ghJ guhkgjfhd c ghffmidJ jha af Cf cl bfhKj; myJ, (c) purchase of air-conditioning units unless the registered dealer is in the business of dealing in such units. gbgw tfuhdt mjifa Fgjd fUfis F tf Ujhy, Fgjd fUf bfhKj. 19. (8))ITC Not Allowed on Registered Dealer(GIFT): No input tax credit shall be allowed to any registered dealer in respect of any goods purchased by him for sale but given away by him by way of free sample or gift or goods consumed for personal use. gid brtjfhf g bgw tf xUtuh bfhKj bragL, Mdh ytr kh tif myJ gRbghU vw tif mtuh bfhLfgL myJ jdJ brhj gaghofhf bghUf vLJ bfhsgl nghJ, mbghUf vtiw bghWj ms cL ttu vJ mDkfgLj TlhJ. 19. (9) )ITC Not Allowed on Theft,loss,fire& etc No input tax credit shall be available to a registered dealer for tax paid or payable at the time of purchase of goods, if such- g bgw tf xUt bghUfis bfhKj brj neu, tU nef brYjgl myJ brYjgljf tF cL ttu vJ ilf bgWj TlhJ. (i) Goods are not sold because of any theft, loss or destruction, for any reason, including natural calamity. If a dealer has already availed input tax credit against purchase of such goods, there shall be reversal of tax credit; or aif w cslfyhf UL, bjhiyJ nghj, mJ nghj, ntbwj fhuzjhY mjifa bghUf fgliy v. Mjifa bghUfis bfhKj brtjF vuhf CL ttuid Vbfdnt JUjh mj khj fil V khW ttu(reversal of tax) xW Uj ntL, myJ, (ii) Iinputs destroyed in fire accident or lost while in storage even before use in the manufacture of final products; or, mjifa L bghUf gJ x mJld myJ mit nrJ itfgoUif, Mfgl bghUfis cg brt gagLJtj Kghfnt bjhiyJ ld; myJ, (iii) Iinputs damaged in transit or destroyed at some intermediary stage of manufacture. L bghUf vLJ brygLif nrjkhld myJ cg il iy vfhtJ mJld. 19. (10)(a)ITC Not Allowed on Registered Dealer Invoice Not Duly Filled: The registered dealer shall not claim input tax credit until the dealer receives an original tax invoice duly filled, signed and issued by a registered dealer from whom the goods are purchased, containing such particulars, as may be prescribed, of the sale evidencing the amount of input tax. vj g bgw tf xUtlUJ bghUf bfhKj bragLwdnth mtuh cathW bragL ifbahglgL tHfgl cL ttu bjhifF rhwhf gid Fj mjifa tFJiufgl Toa tufSl Toa _y t iy goa xiw bgW tiu cL t tuid nfhUj TlhJ.
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19. (10)(b) ITC Not Allowed On Registered Dealer Claim of ITC use duplicate invoice copy issued: If the original tax invoice is lost, input tax credit shall be allowed only on the basis of duplicate or carbon copy of such tax invoice obtained from the selling dealer subject to such conditions as may be prescribed. _y t iygoayhdJ bjhiyJ oU, tFJiufgl Toa mjifa gjidfSFgL, gid br tflUJ bgwgl tiy goa mofil ef, tobtLjgo x mogil ng cL ttuthdJ mDkfgLj ntL. -10(5). -10(5)Every claim made under clause (b) of sub-section (10) of section 19 shall be presented before theassessing authority within thirty days from the date on which the original tax invoice is lost. It shall be accompanied bya duplicate or carbon copy of the original invoice. The assessing authority shall verify such claim and pass ordersallowing input tax credit on the basis of duplicate or carbon copy of the original invoice or its rejection. When the claimis rejected, the assessing authority shall record his reasons for doing so and communicate to the dealer: Provided that no order prejudicial to the dealer shall be passed unless the said dealer is given an opportunity ofbeing heard. 19. (11) Fails to Claim ITC: In case any registered dealer fails to claim input tax credit in respect of any transaction of taxable purchase in any month, he shall make the claim before the end of the financial year or before ninety days from the date of purchase, whichever is later. g bgw tf vtU vjbthU khjY t fjf bfhKj tf Kid vjid bghWj ms cL t tuid nfhUtjF jtWthuhdh, mjifa bfhKj njUJ mj ahL KotilKdnuh myJ bfhKj brj njUJ bjhW ehfSFshfnth t vJ ijanjh mjFshfnth cik nfhUj ntL. 19. (12) ITC Reversed (Availed Credit of ITCfor Finished Goods Become Exempted): Where a dealer has availed credit on inputs and when the finished goods become exempt, credit availed on inputs used therein, shall be reversed. L bghUf J tf xUt tuid bgUFlJ kW Mfgl bghUf yfF cshUjh,m gagLjgl L bghUf J Jj ttuid vkhL(reversed) brj ntL. 19. (13) Deny the benefit of ITC Registered dealer(without Entering into a transaction of sale),Assessing Authority make Enquiry: Where a registered dealer without entering into a transaction of sale, issues an invoice, bill or cash memorandum to another registered dealer, with the intention to defraud the Government revenue, the assessing authority shall, after making such enquiry as it thinks fit and giving a reasonable opportunity of being heard, deny the benefit of input tax credit to such registered dealer who has claimed input tax credit based on such invoice, bill or cash memorandum from such date. gbgw tf xUt gid Kiwyhd tf Kid (Transaction) x <LgLtjF Kdjhf, kbwhU g bgw tfUF iygoa, myJ gzF xiw mu tUthF nkhro br cfUnjhL tHFw lJ tf mfhu mikghdJ, mt nffgLtjF ahakhdbjhU thid mtUF tH, mJ jfbjd fUJ mjifa rhuizia brjjF , mjifa njUJ mjifa iygoa, go myJ gzF mogil cL t tuid nfhs mjifa g bgw tfUF cL t tu gaid kWj ntL. 19.(14) Registered dealer account change or ownership change: Where the business of a registered dealer is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the business to a joint venture with the specific provision for transfer of liabilities of such business, then, the registered dealer shall be entitled to transfer the input tax credit lying unutilized in his accounts to such sold, merged, amalgamated, leased or transferred concern. The transfer of input tax credit
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shall be allowed only if the stock of inputs, as such, or in process, or the capital goods is also transferred to the new ownership on which credit has been availed of are duly accounted for, subject to the satisfaction of the assessing authority. tf cik ifkhwglj fhuzkhf myJ gid, iz, xUiz myJ Fjif (lease) thlif ng myJ tfij khw ng mjifa tf flghLf khwgLwJ vw ltlkhd tif Kiwl TL J tfKa brtjF tfij ifkhWtj fhuzkhf gbgw tf xUt tfkhdJ ifkhwgLlJ, mj gbgw tf jkJ fzFf gagLjhk Uw cL ttuit mjifa fgl, izfgl, thlifF/FjifFlgl myJ xUizfgl WtdF khWtjF cik jFilatuhth. mthW UYs myJ gjL eltoifYs LbghUf myJ bjh _y ruFf Tl vj a cikahsUF mj tuthdJ ifkhwgL, cathW fz tu itfgoUJ, mj a cikahsUF khwglh kLnk tf mfhu mik iwF cgL cL ttuit khWtjF mDkfyh. 19. (15)Purchase from cancelled Dealer (Such dealer shall be liable to payaddition to the amount due, interest at the rate of one and a quarter per cent, per month): Where a registered dealer has purchased any taxable goods from another dealer and has availed input tax credit in respect of the said goods and if the registration certificate of the selling dealer is cancelled by the appropriate registering authority, such registered dealer, who has availed by way of input tax credit, shall pay the amount availed on the date from which the order of cancellation of the registration certificate takes effect. Such dealer shall be liable to pay, in addition to the amount due, interest at the rate of one and a quarter per cent, per month, on the amount of tax so payable, for the period commencing from the date of claim of input tax credit by the dealer to the date of its payment. g bgw tf xUt kbwhU tflUJ t brYjjf ruFf vtiw bfhKj brJ mjifa ruFfis bghWj tiu, cL ttuit bgWs lJ, kW gid br tf g rhjHhdJ ca g brw mfhu miHdh f bragLkhdh, cL ttuit bgUw mjifa g bgw tfuhdt mjifa g rhj f bragl MizahdJ vj nj brais bfhSwnjh, mj nj bgwgl mthwhd bjhifia brYJj ntL. mjifa tf bfhLgl ntoa bjhifF TLjyhf, mtfuh cLt tu nfhugl nj bjhl mjfhd bjhifia brYa nj tiuyhd fhy msF mthW brYjgl ntoa bjhif ng khj xWF WF xnwfh GfhL vw j toia brYJtjF flghLilatuhth. 19. (16) Registereddealer ITC availed only provisional: The input tax credit availed by any registered dealer shall be only provisional and the assessing authority is empowered to revoke the same if it appears to the assessing authority to be incorrect, incomplete or otherwise not in order. g bgw tf vtuhY gagLjgl cL t tuthdJ jfhfkhdjhf kLnk Uj ntL kW mJ jtwhdjhfnth myJ iwtwjhfnth myJ wthW Kiwawjhf csjhfnth tf mfhu mikF njhWkhdh tf mfhu mikF mjid FtjF mfhu cL. 19. (17) ITC Determined by the Assessing Authority: If the input tax credit determined by the assessing authority for a year exceeds tax liability for that year, the excess may be adjusted against any outstanding tax due from the dealer. tf mfhu mikdh khfgL MblhWfhd cL ttuthdJ, mj Mofhd tfLghoF nkgLkhdh, mj mfgoahd bjhifahdJ tflUJ bfhLgl ntoajhf YitYs tbajF vuhf r braglyh. 19. (18)Excess of ITC credit: The excess input tax credit, if any, after adjustment under sub-section (17), shall be carried forward to the next year or refunded, in the manner, as may be prescribed. (17)-M c go raik bragljF (adjustment) d mfgoahf cL ttu VnjD Ujh, mJ
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tFJiufgl Toa Kiw mLj MLfhd fzF vLJ brygLj ntL myJ U bfhLfgLj ntL. 10(10),(Form P) 10(10) (a) In cases where the input tax paid in the month exceeds the output tax payable, the excess inputcredit shall be carried over to the next month. (b) In cases where the input tax credit as determined by the assessing authority for any registered dealer, for a year, exceeds the tax liability for that year, it may adjust the excess input tax credit against any arrears of taxor any other amount due from him If there are no arrears under the Act or after the adjustment there is still an excess ofinput tax credit, the assessing authority shall serve a notice in Form P upon such dealer. Form P-Notice of assessment and refund order. 19. (19) ITC availed shall be reversed on the date of stoppage or closure of such business and recovered. Where any registered dealer has availed input tax credit and has goods remaining unsold at the time of stoppage or closure of business, the amount of tax availed shall be reversed on the date of stoppage or closure of such business and recovered. g bgw tf vtU cL ttuid bgW tfkhdJ W jgl myJ _lgl neu fglhk vs bghUfis bgWslJ mt bgWs t bjhifahdJ mjifa tf Wjgl myJ _lgl njUJ vkhw brJtNfgLj ntL. 10. 10 Input tax credit .- (1) The input tax credit that can be deducted from the output tax payable for any monthor year shall be calculated by using the formula (A + B) - (C + D) Where, A = Input tax credit carried forward from the previous month or year B = Input tax credit accrued during the month or year C = Input tax credit reversed during the month or year D = Input tax credit refunded during the month or year. (2) Every registered dealer who claims input tax credit under sub-section (1) of section 19 shall, produce the original tax invoice, in support of his claim of the input tax credit, containing the following details, namely:(a) A consecutive serial number; (b) The date on which the invoice is issued; (c) The name, address and the Taxpayer Identification Number of the seller; (d) The name, address and the Taxpayer Identification Number of the buyer; (e) The description of the goods; (f) The quantity or volume of the goods; (g) The value of the goods; (h) The rate and amount of tax charged; and (i) The total value of the goods. (3) (a) Every registered dealer, other than those who opt to pay tax under sub-section (4) of section 3 orsection 6 or section 8, who claims input tax credit for other than capital goods purchased on or after 1st January 2006held in stock on the commencement of the Act, shall submit a stock inventory statement in Form V in duplicate alongwith photostat copy of related purchase invoice or bill within thirty days from the date of commencement of the Act. (b) In the case of claim of input tax credit for other than capital goods purchased on or after 1st January2006, held in stock on the commencement of the Act ,
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(i) Where the purchase has been effected from first seller in the State with invoice or bill showingthe tax separately, the claim for input tax credit shall be allowed to the extent of the tax paid by him on the value of suchgoods; (ii) Where the purchases have been effected from second and subsequent dealer, the claim forinput tax credit shall be restricted to the extent of the tax calculated on the purchase value of goods after deducting fifteenper cent and by using the tax fraction formula at the rate specified in the relevant Schedule under the said Act. The tax fraction formula is, txr --------r + 100 where 't' is taxable sale inclusive of tax and'r' is the rate of tax applicable to the sale. The dealer who claims input tax credit under this sub-rule shall furnish separate statement. (iii) If the goods taxable under the Tamil Nadu General Sales Tax Act, 1959 are exempted under theAct, no input tax credit shall be allowed; (iv) Where any tax is paid on any goods at the point of purchase by the dealer himself, such tax shall beeligible for claiming input tax credit; (v) Every registered dealer shall avail the input tax credit immediately after the submission of stockinventory statement in From V by him. Such claim shall be availed within six months from the date of commencementof the Act. The unavailed input tax credit, if any, after six months shall lapse to Government. (vi) The assessing authority shall verify the claim made by the registered dealer with reference todocuments filed along with the stock inventory in From V and pass an order within ninety days from the date of receiptof the same, determining the amount for which the registered dealer is entitled to input tax credit and reverse the claim,wherever necessary. (vii) A registered dealer, who effects zero rated sale shall not be entitled for input tax credit relating tothe stock held on the date of commencement of the Act. (viii) The registered dealer shall ordinarily keep all original purchase invoices and connected documentsrelating to the claim for input tax credit under this rule, for a period of five years from the date of commencement of theAct and shall produce such documents to the authority for scrutiny, if required. (4) (a) The registered dealer who claims input tax credit on capital goods under clause (b) of sub-section(3) of section 19, shall within thirty days from date of commencement of commercial production intimate the said date tothe assessing authority under whose jurisdiction his principal place of business is situated. (b) In respect of capital goods purchased within the State, the registered dealer shall be entitled to availupto fifty per cent of the input tax credit in the same financial year and the balance of the input tax credit before the endof the third financial year, provided the said capital goods are in possession of the dealer. After the expiry of the thirdfinancial year, the unavailed input tax credit, if any, shall lapse to Government: Provided that a registered dealer who makes purchase of parts and accessories for capital goods alreadypurchased and use in manufacture of taxable goods is entitled to input tax credit relating to such goods in the month ofpurchase or thereafter.
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(c) The registered dealer shall not be entitled to claim input tax credit on the capital goods purchased prior to the commencement of the Act. (d) A registered dealer who manufactures goods, the sales of which are exempted under Section 15 of the Act is not entitled to input tax credit. [(e) A registered dealer who purchases and uses capital goods for the manufacture of both taxable and exempted goods shall be entitiled to the input tax credit proportionately by applaying the following formula. Total amount of input tax Paid on the purchase of Capital goods sales turnover of taxable goods and zero rated sales
Total sales turnover of taxable goods, zero rated sales and sales of exempted goods.] (5) Every claim made under clause (b) of sub-section (10) of section 19 shall be presented before theassessing authority within thirty days from the date on which the original tax invoice is lost. It shall be accompanied bya duplicate or carbon copy of the original invoice. The assessing authority shall verify such claim and pass ordersallowing input tax credit on the basis of duplicate or carbon copy of the original invoice or its rejection. When the claimis rejected, the assessing authority shall record his reasons for doing so and communicate to the dealer: Provided that no order prejudicial to the dealer shall be passed unless the said dealer is given an opportunity ofbeing heard. (6) (a) After availing input tax credit, if any, dealer who purchases goods returns the goods and getscredited the price and tax paid, the tax credit so availed shall be reversed, only when (i) the purchase was included in the return; and (ii) the goods were returned within a period of six months from the date of purchase by him. (b) Where a dealer who sells goods after paying tax, receives back his goods, he may deduct such taxamounts paid from the tax payable in the returns of following months only when, (i) in respect of sales return, (A) the sale was included in the return and the tax paid; (B) the goods were received back or returned within a period of six months from the date ofsale; (C) the price of the goods and the tax, if any, charged thereon were refunded in full to thebuyer; and (D) the credit note shall contain the date and serial number of the invoice on which the taxwas originally charged and brought to account. (ii) in respect of unfructified sale,(A) the sale was included in the return and tax paid; and (B) the goods were received back within a period of thirty days from the date of sale. (C) Wherever any credit notes are to be issued for discount or sales incentives by any dealerto another dealer after issuing tax invoice, the selling dealer shall pass a credit notewithout disturbing the tax component on the price in the original tax invoice, so as toretain the quantum of input tax credit already claimed by the buying dealers as well as notto disturb the tax already paid by the selling dealer.
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(7) (a) The principal is entitled for the input tax credit on those purchases which are transferred to theagent and sold by the agent on behalf of him. (b) The principal is entitled for the input tax credit for those purchases effected by the agent on behalfof him. (c) The agent is not liable to pay tax on the sale of those goodswhich were received by him from theprincipal. (8) (a) The transferee claiming input tax credit under sub-section (14) of section 19 shall furnish thefollowing details, namely:(i) Unavailed credit available in the account of the transferor as certified by a CharteredAccountant or Cost Accountant; (ii) Inventory of stock transferred with date; (iii) Details of capital goods transferred; and (iv) Original tax invoices evidencing the payment of tax at the time of purchase. (b) The assessing authority shall verify the correctness of the details furnished under clause (a), allowor determine the amount of input tax credit transferred to the dealer or reject the claim: Provided that no order rejecting the claim shall be passed unless the dealer is given an opportunity of being heard. (9) (a) Input tax credit on inter-state sales shall be allowed only if Form C prescribed in the Central SalesTax (Registration and Turnover) Rules, 1957 is filed. (b) Input tax credit on transfer of goods falling under section 6-A of the Central Sales Tax Act, 1956shall be allowed only if Form F prescribed in the Central Sales Tax (Registration and Turnover) Rules, 1957 is filed. (10) (a) In cases where the input tax paid in the month exceeds the output tax payable, the excess inputcredit shall be carried over to the next month. (b) In cases where the input tax credit as determined by the assessing authority for any registereddealer, for a year, exceeds the tax liability for that year, it may adjust the excess input tax credit against any arrears of taxor any other amount due from him If there are no arrears under the Act or after the adjustment there is still an excess ofinput tax credit, the assessing authority shall serve a notice in Form P upon such dealer. (11) The method of selection by the Commissioner referred to in sub-section (3) of section 22 shall be basedon suitable stratified random sampling method and such selection shall not exceed twenty per cent of the cases assessedunder sub-section (2) of section 22 and intimate the details of such selection to the assessing authority for detailedscrutiny of accounts. Such list shall be exhibited on the Notice Board of the assessment circles and also in the website ofthe department. The assessing authority shall call for the accounts of those assessees for detailed scrutiny and passappropriate orders. 19. (20) Goods sold on lesser price: Notwithstanding anything contained in this section, where any registered dealer has sold goods at a price lesser than the price of the goods purchased by him, the amount of the input tax credit over and above the output tax of those goods shall be reversed.
20. tf, Assessment of tax.

The tax under this Act shall be assessed, levied and collected in such manner as may be prescribed. j rl goahd tahdJ, tFJiufgl Toa mjifa Kiw t ffgL J tNfgLj ntL.
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21. t tumiffis jhf brj Filing of returns:

Every dealer, liable to pay tax under this Act, shall file return, in the prescribed form showing the total and taxable turnover within the prescribed period in the prescribed manner, along with proof of payment of tax. The tax under this section shall become due without any notice of demand to the dealer on the date of receipt of the return or on the last date of the period for filing return as prescribed, whichever is later. j rlgo t brYJtjF flghLs tf xbthUtU tFJiufgl fhy msFshf bkhj kW t fjf gid bjhifia fhLw tFJiufgl got, tFJiufgl Kiw tia brYajfhd rhWl t tu mifia jhf brj ntL. j goahd tahdJ ttu ciubgwgl njanwh myJ tFJiufgl Toa fil ca njanwh, tW vJ ijanjh mjnjaW mj tfUF nf m vJ brYjjfjhf Mj ntL. 7 -(Form I,J,K,L,M) -7. Filing of returns. (1) (a) Every registered dealer liable to pay tax under the Act, other than a dealer whoopted to pay tax under sub-section (4) of section 3 or section 6 or section 8 including agent of a non-resident dealer andcasual trader, shall file return for each month in Form I on or before 20th of the succeeding month, to the assessingauthority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax. (b) Every registered dealer who is liable to pay tax under sub-section (5) of section 3 shall file a returnin Form J on or before 20th of the succeeding month to the assessing authority in whose jurisdiction his principal place ofbusiness or head office is situated. Such return shall be accompanied by proof of payment of tax: Provided that a registered dealer specified in clause (a) or (b), whose taxable turnover in the preceding year istwo hundred crores of rupees and above, shall file the above returns on or before 12th of the succeeding month to theassessing authority in whose jurisdiction his principal place of business or head office is situated. Such return shall beaccompanied by proof of payment of tax: (c) The option exercised under sub-section (4) of section 3 of the Act shall be final for the financialyear and such option shall be exercised within thirty days from the date of commencement of the Act or commencementof his business whichever is later. (d) Every registered dealer who opts to pay tax under sub-section (4) of section 3 shall file a return foreach month in Form K on or before 20th of the succeeding month to the assessing authority along with proof of paymentof tax. (e) Every registered dealer who opts to pay tax under section 6 or section 8 shall file a return for eachmonth in Form L on or before 20th of the succeeding month to the assessing authority along with proof of payment of tax. (2) Every principal or head office shall include the turnover relating to the goods consigned to the agent andfile a return in Form I for each month on or before 20th of the succeeding month with the particulars of name and fulladdress of the agent, value of the goods sold or purchased, tax collected on sale and tax paid on purchase by the agentalong with proof of payment of tax. (3) Every branch or agent of a dealer shall file a return in Form I, on or before the date on which the head office or his principal has to file return, for the preceding month, to the assessing authority under whose jurisdiction hecarries on business. (4) Every department of Government liable to pay tax under the Act shall file a statement in Form Mshowing the total and taxable turnover for each quarter on or before 20th of the month succeeding the quarter along withproof of payment of tax. (5) Every dealer liable to pay tax under the Act shall file return in duplicate:
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Provided that such category of dealers as may be directed by the Commissioner shall file returns electronicallyor in ICR form supplied by the Government. (6) If a dealer receives or returns in any year any amount due to price variation, he shall within thirty days from the end of the year submit a return in Form N to the assessing authority. (FORM I,J,K,L,M) I-Value Added Tax Monthly Return J-Value Added Tax monthly return for dealers paying tax under the sub-section (5) of section 3K-Value Added Tax monthly return for dealers paying tax under the compound system under sub-Section (4) of section 3L-Value Added Tax monthly return for dealers paying tax under section 6 / 8 M-Statement of quarterly turnover to be filed by Government Departments
22. tf mfhuikgh filof ntoa eilKiw. Deemed Assessment Procedure:

(1) Assessment Based on Returns: The assessment inrespect of the dealer shall be on the basis of return relating to his turnover submitted in the prescribed manner within the prescribed period. tf xUtiu bghWj msyhd t fghdJ, tFJiufgl KiwY tFJiufgl fhy msFshf gjDggl mtj gid bjhif bjhlghd t tu mif mogil Uj ntL. (2) Deemed Assessment: The assessing authority shall accept the returns submitted for the year, by the dealer, if the returns are accompanied by the proof of payment of tax and the documents prescribed t f mfhu mikghdJ tfuh mj MLF fjDggl t tuiuf t brYajfhd MjhurhWl tFJiufgl KiwahtzfSl izfgoUjh mj tuiuia VW bfhSj ng tfghdJ Uj ntL. Every such dealer shall be deemed to have been assessed for the year on the 31 st day of October of the succeeding year. Provided that in respect of such returns submitted for the year 2006-2007, 2007-2008, 20082009, 2009-2010, and 2010-2011, on which assessment orders are not passed shall be deemed to have been assessed on the 30 th day of June 2012. Rule 8 (9) Where a registered dealer is deemed to have been assessed under the Act, the assessing authority shall not be required to issue any assessment order or intimation to the dealer. Rule 8 (10)The deemed date of service of the deemed assessment order shall fall on the 31 st day of October of the succeeding year. Provided that in respect of the assessment bending for the year 2006-2007, 2007-2008, 2008-2009, 2009-2010, and 2010-2011, the deemed date of serviceof the deemed assessment order shall fall on the 30 th day of June 2012.(G.O No:83, Dated:18.6.2012). (3) Return scrutiny By commissioner : Notwithstanding anything contained in sub-section (2), not exceeding twenty per cent of the total number of such assessments shall be selected by the Commissioner in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the returns submitted by the dealer and in such cases, revision of assessment shall be made, wherever necessary. (2)-c vd mlUj nghY, mjifa nef J FJ tfuh gjDggl ttu mif rahd jik bjhlghf MJ Tjh br nehffhf, tFJiufgl Toa mjifa Kiw Mizauh mjifa
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tf bkhj vif WF ugJ GfhoF fhj ms bj bragLj ntL kW mjifa nef njitahd nghbjyh Ua tf bragLj ntL. 10(11). 10(11) The method of selection by the Commissioner referred to in sub-section (3) of section 22 shall be basedon suitable stratified random sampling method and such selection shall not exceed twenty per cent of the cases assessedunder sub-section (2) of section 22 and intimate the details of such selection to the assessing authority for detailedscrutiny of accounts. Such list shall be exhibited on the Notice Board of the assessment circles and also in the website ofthe department. The assessing authority shall call for the accounts of those assessees for detailed scrutiny and passappropriate orders. (4) Best of judgment: If no return is submitted by the dealer for that year, the assessing authority shall, after making such enquiry as it may consider necessary, assess the dealer to the best of its judgment, subject to such conditions as may be prescribed after the completion of that year: tfuh mj MLfhd t tu mif vJ gjDgglhj lJ t f mfhu mikghdJ njitahdbjd fUJ mjifa rhuizia brjjF jdJ wj Mtwdh tFJiufgl Toa mjifa gjidfSFgL, mtfUfhd tfid brj ntL. Provided that before taking action under this sub-section, the dealer shall be given a reasonable opportunity of being heard. Mdh, j c goahd eltoifia vLgjF Kdjhf mtj juig vLJiugjF, ahakhdbjhU th mjtfUF bfhLfgLj ntL. 8(6) -(Form O,P). 8(6) After assessment or revision of assessment under sections 22, 24, 27, 28 or 29 of the Act, the assessingauthority shall serve on the dealer a demand notice in Form O, after adjusting the eligible input tax credit. If the tax dueon assessment or revision of assessment, after adjustment of eligible input tax credit, is lower than the tax already paid,the assessing authority shall serve upon the dealer a notice in Form P, informing the dealer of the adjustment of excesstax towards the arrears or the refund of the amount, as the case may be. [FORM O,P ] O-Notice of assessment and demand,P- Notice of assessment and refund order. (5) Penalty one hundred and fifty per cent: In addition to the tax assessed under subsection (4), the assessing authority shall, in the same order of assessment passed under subsection (4) or by a separate order, direct the dealer to pay by way of penalty, a sum which shall be, in the case of failure to submit return, one hundred and fifty per cent of the tax assessed and the tax already paid as per the returns: (4)-M c go bragl t fF TLjyhf tf mfhu mik (4) M c go wfgl mnj tf Miz myJ jbahU Miz x ttu mif gjDghj jtWif neif jl bjhif vw tif ffglt WF IgJ 150% GfhL vwtifyhd bjhifbahiw brYJkhW tfiu gj ntL. Provided that No penalty under this sub-section shall be imposed after the period of six years from the date of assessment order under this section unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. Mdh, j goahd tf Miz njUJ MW MLfhy msF dU, kW ghfgl tfUF jl bjhif F vuhf fhuz fhLtjF ahakhdbjhU th mtUF tHfgoUjhy, j c go jl bjhifbaJ fgLj TlhJ. Explanation : For the purpose of levy of penalty under this sub-section, the tax assessed on the following kinds of turnover shall be deducted from the tax assessed under sub-section(4). (i) Any turnover represending additions to the turnover as per the returns made by the assessing authority without refrance to any specific concealment of turnover,
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(ii) Any turnover estimated by the assessing authority with refrance to any specific concealment of turnover as per the returns, (iii) Any turnover on which tax is paid at the concessional rate subject to the condition of furnishing any declaration but whare such declaration could not be furnished at the time of assessment. (6) Cancel the assessment: (a)Any dealer assessed under sub-section (4) may, within a period of thirty days from the date of service of the assessment order, apply to the assessing authority for re-assessment, along with the correct and complete return as prescribed. On such application, the assessing authority shall, if it is satisfied that the failure to submit the return in time was due to reasons beyond the control of the applicant, cancel the assessment made and make a fresh assessment on the basis of the return submitted: (4)-M c t ffgl tf vtU tf Miz rh bragl njUJ KgJ ehf fhy msFshf, tFJiufglthW rahd kW KGikahd t tuiuid, kW tffhf tf mfhu mikl zfyh. mjifa zg ng tf mfhu mikghdJ rahd neu ttuiuia gjDg jtajF zgjhu fLghLF a fhuzfsh vW iwWkhdh, mJ bragl tfig f brJ gjDggl t tuiu mogil a tf xid brj ntL. Provided that no application shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of tax admitted by the applicant to be due or any such instalment thereof as might have become payable, as the case may be. Mdh, zgjhuuh Yi Ugjhf VW bfhsgl tia myJ nenfg brYjjfjhf Msjhf UF mj jtiz vjid brYajfhd iwW Mjhu rhW vJ zgJl nrJ izfgoUjhy j cgoahd mjifa zg vJ rhuizF vLJ bfhSj TlhJ. (b) Over Paid of tax Refunded: If the amount of tax on the basis of the cancelled assessment has already been collected and if the amount of tax arrived at as a result of the fresh assessment is different from it, any amount over paid by the dealer shall be refunded to him without interest, or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be. f bragl tf mogil t bjhifahdJ Vfdnt tNfgoUjh kW a, tf isthf vlToa tbjhiUJ mJ ntWgoUjh mjtfuh mfkhf brYjgl bjhif vJ to mtl U bfhLfgLj ntL myJ nenfg mfkhd tbjhif vJ Ujh j rl tifKiwfSF zatif mtlUJ tNfgLj ntL. (c) Over Paid of tax Refunded: Penalty, if any, imposed and collected under sub-section (5), shall be refunded to the dealer without interest on cancellation of the order of original assessment. (5)-M cgo fgLtNfgl jlid bjhif vJ _yt f MizahdJ f bragljng to tfUFU bfhLj ntL. 8.
8. Procedure for assessment. (1) In pursuance of Explanation II to clause (41) of

section 2, the amounts specified in the following clauses shall not, subject to the conditions specified therein, be included in the turnover of adealer (a) all amounts refunded to purchasers in respect of goods returned by them to the dealer, provided theaccounts show the date on which the goods were returned and the date on which and the amount for which refund wasmade or credit was allowed to the purchaser. (b) all amounts received from the sellers in respect of goods returned to them by the dealer, providedthe accounts show the date on which the goods were returned and the date on which and the amount for which refund wasreceived or advice of credit was received from the seller.
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(c) all amounts charged separately as interest on the unpaid amount payable or finance charges in thecase of hire purchases or any such system of payment by instalments. (2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer (a) all amounts for which goods specified in the Fourth Schedule to the Act are sold; (b) all amounts for which goods exempted by a notification issued by the Government under section 30are sold or purchased, as the case may be, provided the terms and conditions, if any, for the exemption in thenotification are complied with. (3) In making an assessment under section 24, the assessing authority shall take into account such of thefollowing factors as may be relevant to the determination of the prevailing market price of the goods, namely:-(a) The price charged by other dealers at the relevant stage of sale of similar goods during the relevantperiod; (b) The difference between the price charged by a dealer towards the purchase of the goods from theearlier seller and the price charged on the resale of the same goods; (c) The difference between the price paid by the dealer towards the purchase of the goods from theearlier seller and price charged for the resale of the same goods; and (d) The differential price charged on sales against bulk orders and small orders in respect of the samegoods. If the difference in prices, exclusive of the tax element, is more than fifteen per cent (15%), the assessingauthority shall examine the reasons for the variation, taking into account the relationship between the parties to thetransactions, the charges for after sales services, packaging, transport and other expenses incurred by subsequent sellerswhich add to the cost of the goods at each stage of sale by successive dealers. The assessing authority shall also examinewhether there is such difference in the price charged on the sales of the same goods to different customers and whetherthe goods are made available to all distributors or other customers in unlimited quantities and at the same prices. Aftermaking due allowance towards the variation in prices and normal profit margin, the assessing authority shall arrive at themarket price that should have been charged by the dealer and levy tax on the taxable turnover so arrived at. (4) On receipt of the return in Form N, the assessing authority shall pass orders (a) demanding the tax payable on the amount received due to price variation and shall serve upon the dealer a notice in Form O; or (b) refunding the tax due on the amount returned and shall serve upon the dealer a notice in FormP. (5) The taxable turnover of the dealer liable to pay tax under section 5 on transfer of property in goodsinvolved in the execution of works contract shall be arrived at after deducting the following amounts from the totalturnover of that dealer, namely:(a) All amounts involved in respect of goods involved in the execution of works contract in the courseof export of the goods out of the territory of India or in the course of import of the goods into the territory of India or inthe course of inter-State trade or commerce; (b) All amounts relating to the sale of any goods involved in the execution of works contract which arespecifically exempted from tax under the Act; (c) All amounts paid to the sub-contractors as consideration for execution of works contract whetherwholly or partly: Provided that no such deduction shall be allowed unless the dealer claiming deduction, produces proof that thesub-contractor is a registered dealer liable to pay tax under this Act and that the turnover of such amount is included inthe return filed by such sub-contractor;
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(d) All amount towards labour charges and other charges not involving any transfer of property ingoods, actually incurred in connection with the execution of works contract, or such amounts calculated at the ratespecified in column (3) of the Table below, if they are not ascertainable from the books of accounts maintained andproduced by a dealer before the assessing authority. THE TABLE Sl.No. Type of works contract Labour or other charges as a percentage value of the works contract 15 15 25 50 50 30
1. 2. 3. 4. 5. 6.
(e) all amounts, including the tax collected from the customer, refunded to the customer or adjustedtowards any amount payable by the customer, in respect of unexecuted portion of works contract based on the correctionson account of measurements or check measurements, subject to the conditions that (i) the turnover was included in the return and tax paid; and (ii) the amount including the tax collected from the customer is refunded or adjusted, within a periodof six months from the due date for filing of the return in which the said amount was included and tax paid. (6) After assessment or revision of assessment under sections 22, 24, 27, 28 or 29 of the Act, the assessingauthority shall serve on the dealer a demand notice in Form O, after adjusting the eligible input tax credit. If the tax dueon assessment or revision of assessment, after adjustment of eligible input tax credit, is lower than the tax already paid,the assessing authority shall serve upon the dealer a notice in Form P, informing the dealer of the adjustment of excesstax towards the arrears or the refund of the amount, as the case may be. (7) The declaration that an identical question of law is pending before the High Court or the Supreme Courtreferred to in sub-section (1) of section 23 shall be in Form Q-Form of declaration under section 23 before the High court / Supreme Court . (8) (a) the assessment relating to the period from 1 st day April 2006 to 31 st dat of december 2006 shall be deemed assessment and accordingly, the assessing officer shall accept the returns filed under the repeated act with in the period already preacribed and assess the dealer without calling for the accounts from the dealers. (b) where the dealer did not submit the prescribed declaration Forms or cirtificats as required under the provisions of the acts repealed under section 88 of the said tamilnadu act 32 of 2006 in support of the claim of the concessional rate of tax or exemption, as the case may be the assessing authority shall assess them after giving the dealer a reasonable opportunity to file the prescribed declaration forms or certificates. (9) Where a registered dealer is deemed to have been assessed under the Act, the assessing authority shall not be required to issue any assessment order or intimation to the dealer. (10)The deemed date of service of the deemed assessment order shall fall on the 31 st day of October of the succeeding year.
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Provided that in respect of the assessment bending for the year 2006-2007, 2007-2008, 20082009, 2009-2010, and 2010-2011, the deemed date of serviceof the deemed assessment order shall fall on the 30 th day of June 2012.
23. cakw myJ crkw mnjnghw rl uidahdJ KowhJ Uwbjd tff gLgt nfhUnghJs eilKiw. Identicalquestion of law is pending before HighCourt or Supreme Court:
(1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year, which is pending before the assessing authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in his case for another assessment year, which is pending before the High Court or Supreme Court (such case being hereafter in this section referred to as the other case), he may furnish to the assessing authority a declaration in the prescribed form for verification in the prescribed manner and if the assessing authority agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case. j rl vd mlUj nghY, tf mfhu mikKghf tf ML xWfhd jkJ tH (mjifa tHF j j bjhls tHF vd FlgLtjhd) vGJs rl uid vJ cakw myJ crkw Kghf KowhJ Uw kbwhU tf MLfhd jkJ tH (j mj tHfhdJ w tHF vd FlgL) vGJs rl uid xnu khahf Ugjhf nfhUlJ, tFJiufgl Kiw r ghgjfhd tFJiufgl got sif xiw tf mfhu mikF mt bfhLj ntL; kW tf mfhumikghdJ w tH mrl uid vLfgl W Koid, bjhls tH bghUj brtjF cl gLkhdh bjhls tH mjifa rl uidia mt vGj TlhJ, (2) The assessing authority may, by order, in writing, tf mfhu mikghdJ vGJU Miz thyhf, (i) Admit the claim of the assessee if it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or bjhls tH vGJs rl uidahdJ, wtH cs rl uidia nghnw Uwbjd, mJ bjwfhQkhdh tffgLgt nfhifia Vfyh myJ, (ii) Reject the claim if it is not satisfied. mthW iwwiyahd, mjifa nfhifia jSgo brayh. (3)Where a claim is admitted under sub-section (2), the assessing authority may pass an order disposing of the relevant case without awaiting the final decision on the question of law in the other case. xU nfhif (2)-M c go VfgLs lJ, t f mfhu mik w tH mrl uid J W KoF fhuhk, bjhls tHif rhJ Ko brJ Mizbahiw wfyh, (4) When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the assessing authority shall, if necessary, amend the order referred to in sub-section (3) in conformity with such decision. w tH rl uid jhd KothdJ Wahdjhf UF bghGJ, bjhls tHFF mjid bghUj brj ntL vgnjhL tf mfhu mikghdJ njitahdh mjifa KoF za tif (3)- M c Rlgl Mizia UJj ntL. (5). An order under sub-section (2) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act. (2)-c goahd MizbahW Wahdjhf Uj ntL vgnjhL j rl goahd nk KiwpL RLif myJ uh vw tifyhd eltoifbaY dtgLj TlhJ.
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Explanation Case in relation to an assessee means any proceeding under this Act for the assessment of the turnover of the assessee or for the imposition of any penalty on him. t ffgLgt xUtiu bghWj ms 'tHF' vwh, mj tffgLgt gid bjhifia fgjfhf myJ mt J jl bjhifbajid gjfhf, j rl goahd eltoifbaJ vW bghUgL.
24. fzFf iy Fiwthf fhlgl gidf jhd tf. shown in accounts at low prices:
(1) If the assessing authority is satisfied that a dealer has, with a view to evade the payment of tax, shown in his accounts, sales or purchases of any goods, at prices which are abnormally low compared to the prevailing market price of such goods, it may, at any time within a period of five years from the expiry of the year to which the tax relates, assess or reassess the dealer to the best of its judgement on the turnover of such sales or purchases after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity to show cause against such assessment. t brYJtij Vgj bghUL, mjifa bghUf rij fgL iyia fhoY x neh tHfJF khwhf f Fiwthd iyiaj fzFf bghUfis g myJ thFt tf fhoUwh vd tf mfhu mikghdJ bjwfhQkhdh, mJ vj ML bjhlghdjhf mj t Uwnjh, mj ML KotiljUJ IjhL fhy msFshf, vj neuY mjifa gid myJ bfhKj bjhif J jkJ ey Mtw (Best of its Judgement) jh njitahdjhf fUJ mjifa rhuizia brjjF kW mjifa tfF vuhf fhuz fhLkhW ahakhd bjhU thid mtfUF mjjF mtf tfij tf myJ kW tf brayh. (2).The provisions of sub-sections (3) to (8) of section 27, shall, as far as may be, apply to assessment or re-assessment under sub-section (1) as they apply to the re-assessment of escaped turnover under sub-section (1) of section 27. 27- M (3) Kj (8) tiuyhd cf tifKiwf 27-M (1)M c go fF Lgl (Escapedassessment) gid bjhiffhd kW tfF bghUJtJ nghW, (1)- M c goahd tfF myJ kW tfF aw tiu bghUJj ntL. 8(3) In making an assessment under section 24, the assessing authority shall take into account such of thefollowing factors as may be relevant to the determination of the prevailing market price of the goods, namely:-(a) The price charged by other dealers at the relevant stage of sale of similar goods during the relevantperiod; (b) The difference between the price charged by a dealer towards the purchase of the goods from theearlier seller and the price charged on the resale of the same goods; (c) The difference between the price paid by the dealer towards the purchase of the goods from theearlier seller and price charged for the resale of the same goods; and (d) The differential price charged on sales against bulk orders and small orders in respect of the samegoods. If the difference in prices, exclusive of the tax element, is more than fifteen per cent (15%), the assessingauthority shall examine the reasons for the variation, taking into account the relationship between the parties to thetransactions, the charges for after sales services, packaging, transport and other expenses incurred by subsequent sellerswhich add to the cost of the goods at each stage of sale by successive dealers. The assessing authority shall also examinewhether there is such difference in the price charged on the sales of the same goods to different customers and whetherthe goods are made available to all distributors or other customers in unlimited quantities and at the same prices. Aftermaking due allowance towards the variation in prices and normal profit margin, the assessing authority shall arrive
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at themarket price that should have been charged by the dealer and levy tax on the taxable turnover so arrived at.
25. xU y nef tf gwgl ntoa eilKiw . Procedure to befollowed in assessment of certain cases.
(1). If no return is submitted by the dealer under section 21 within the prescribed period, or if the return submitted by him appears to the assessing authority to be incomplete or incorrect, the assessing authority may, after making such enquiry as it considers necessary, determine the tax payable by the dealer to the best of its judgement: 21-M go tFJiufgl fhyF, mj tfuh t tu mifVJ gjDggliyba myJ mtuh gjDggl ttu mif, tf mfhu mikF KGik bgwhjjhfnth myJ ryhj jhfnth njhWkhdh, mj tf mfhu mik, mJ njitbad fUJ vj rhuizia nkbfhl , jdJ ey Mtw , mj tf brYj ntoa tia khfyh: Provided that before taking action under this sub-section on the ground that the return submitted by the dealer is incomplete or incorrect, the dealer shall be given a reasonable opportunity of proving the correctness or completeness of the return submitted by him. Mdh, j c mj tfuh gjDggl t tuiu KGik bgwhjjhfnth myJ riybanwh eltoif vLgjF Kdjhf, mj tfUF, mtuh gjDggl t tuiu rahd jikia KGikahd jikia bkf ahakhd bjhU th mfgLj ntL. (2) If the assessing authority has reason to believe that the tax determined by it for any period was based on too low a turnover or was made at too low a rate or was based on too high a turnover or was made at too high a rate it may enhance or reduce, as the case may be, such determination of tax: tf mfhu mik, jkh fhy ms vjfhf khfgl t, f Fiwj gid bjhif mogilnyh, myJ f Fiwj t jnyh myJ f mf gid bjhif mogilnyh, myJ f mf t jnyh, bragljhf etjF fhuz UFkhdh Mj mthW khfgl tia nenfg mffnth myJ Fiwfnth brayh. Provided that before making an enhancement of the tax payable as aforesaid, the assessing authority shall, give a reasonable opportunity to the dealer to show cause against such enhancement and make such enquiry as it may consider necessary. Mdh, nk brhdthW brYjjf tia caJtjF Kdjhf, mj tf mfhu mik, mj tfUF mjifa cabfuhf jDila sfij mf ahakhd th mf, mj tf mfhu mik njitbad fUJtjnfg mjifa rhuizia nkbfhs ntL. (3) The determination and collection of tax under this section shall be subject to such adjustment as may be prescribed on the completion of assessment in the manner prescribed. j go tia khJ tNjyhdJ tFJiufgl Kiw W tf iw bgwj ng tFJiufgl Toa mjifa raik FgL (adjustment) Uj ntL. 8. 8 Procedure for assessment. (1) In pursuance of Explanation II to clause (41) of section 2, the amounts specified in the following clauses shall not, subject to the conditions specified therein, be included in the turnover of adealer (a) all amounts refunded to purchasers in respect of goods returned by them to the dealer, provided theaccounts show the date on which the goods were returned and the date on which and the amount for which refund wasmade or credit was allowed to the purchaser. (b) all amounts received from the sellers in respect of goods returned to them by the dealer, providedthe accounts show the date on which the goods were returned and the date on which and the amount for which refund wasreceived or advice of credit was received from the seller.
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(c) all amounts charged separately as interest on the unpaid amount payable or finance charges in thecase of hire purchases or any such system of payment by instalments. (2) While determining the taxable turnover, in respect of a dealer other than those who opted to pay taxunder sub-section (4) of section 3, section 6 and section 8, the post sale charges and the amounts specified in thefollowing clauses shall, subject to the conditions specified therein be deducted from the total turnover of a dealer (a) all amounts for which goods specified in the Fourth Schedule to the Act are sold; (b) all amounts for which goods exempted by a notification issued by the Government under section 30are sold or purchased, as the case may be, provided the terms and conditions, if any, for the exemption in thenotification are complied with. (3) In making an assessment under section 24, the assessing authority shall take into account such of thefollowing factors as may be relevant to the determination of the prevailing market price of the goods, namely:-(a) The price charged by other dealers at the relevant stage of sale of similar goods during the relevantperiod; (b) The difference between the price charged by a dealer towards the purchase of the goods from theearlier seller and the price charged on the resale of the same goods; (c) The difference between the price paid by the dealer towards the purchase of the goods from theearlier seller and price charged for the resale of the same goods; and (d) The differential price charged on sales against bulk orders and small orders in respect of the samegoods. If the difference in prices, exclusive of the tax element, is more than fifteen per cent (15%), the assessingauthority shall examine the reasons for the variation, taking into account the relationship between the parties to thetransactions, the charges for after sales services, packaging, transport and other expenses incurred by subsequent sellerswhich add to the cost of the goods at each stage of sale by successive dealers. The assessing authority shall also examinewhether there is such difference in the price charged on the sales of the same goods to different customers and whetherthe goods are made available to all distributors or other customers in unlimited quantities and at the same prices. Aftermaking due allowance towards the variation in prices and normal profit margin, the assessing authority shall arrive at themarket price that should have been charged by the dealer and levy tax on the taxable turnover so arrived at. (4) On receipt of the return in Form N, the assessing authority shall pass orders (a) demanding the tax payable on the amount received due to price variation and shall serve upon the dealer a notice in Form O; or (b) refunding the tax due on the amount returned and shall serve upon the dealer a notice in FormP. (5) The taxable turnover of the dealer liable to pay tax under section 5 on transfer of property in goodsinvolved in the execution of works contract shall be arrived at after deducting the following amounts from the totalturnover of that dealer, namely:(a) All amounts involved in respect of goods involved in the execution of works contract in the courseof export of the goods out of the territory of India or in the course of import of the goods into the territory of India or inthe course of inter-State trade or commerce; (b) All amounts relating to the sale of any goods involved in the execution of works contract which arespecifically exempted from tax under the Act; (c) All amounts paid to the sub-contractors as consideration for execution of works contract whetherwholly or partly: Provided that no such deduction shall be allowed unless the dealer claiming deduction, produces proof that thesub-contractor is a registered dealer liable to pay tax under this Act and that the turnover of such amount is included inthe return filed by such sub-contractor;
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(d) All amount towards labour charges and other charges not involving any transfer of property ingoods, actually incurred in connection with the execution of works contract, or such amounts calculated at the ratespecified in column (3) of the Table below, if they are not ascertainable from the books of accounts maintained andproduced by a dealer before the assessing authority. THE TABLE Sl.No. Type of works contract Labour or other charges as a percentage value of the works contract 15 15 25 50 50 30
1. 2. 3. 4. 5. 6.
(e) all amounts, including the tax collected from the customer, refunded to the customer or adjustedtowards any amount payable by the customer, in respect of unexecuted portion of works contract based on the correctionson account of measurements or check measurements, subject to the conditions that (i) the turnover was included in the return and tax paid; and (ii) the amount including the tax collected from the customer is refunded or adjusted, within a periodof six months from the due date for filing of the return in which the said amount was included and tax paid.(6) After assessment or revision of assessment under sections 22, 24, 27, 28 or 29 of the Act, the assessingauthority shall serve on the dealer a demand notice in Form O, after adjusting the eligible input tax credit. If the tax dueon assessment or revision of assessment, after adjustment of eligible input tax credit, is lower than the tax already paid,the assessing authority shall serve upon the dealer a notice in Form P, informing the dealer of the adjustment of excesstax towards the arrears or the refund of the amount, as the case may be. (7) The declaration that an identical question of law is pending before the High Court or the Supreme Courtreferred to in sub-section (1) of section 23 shall be in Form Q- Form of declaration under section 23 before the High court / Supreme Court . (8) (a) the assessment relating to the period from 1 st day April 2006 to 31 st dat of december 2006 shall be deemed assessment and accordingly, the assessing officer shall accept the returns filed under the repeated act with in the period already preacribed and assess the dealer without calling for the accounts from the dealers. (b) where the dealer did not submit the prescribed declaration Forms or cirtificats as required under the provisions of the acts repealed under section 88 of the said tamilnadu act 32 of 2006 in support of the claim of the concessional rate of tax or exemption, as the case may be the assessing authority shall assess them after giving the dealer a reasonable opportunity to file the prescribed declaration forms or certificates. (9) Where a registered dealer is deemed to have been assessed under the Act, the assessing authority shall not be required to issue any assessment order or intimation to the dealer. (10)The deemed date of service of the deemed assessment order shall fall on the 31 st day of October of the succeeding year.
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Provided that in respect of the assessment bending for the year 2006-2007, 2007-2008, 20082009, 2009-2010, and 2010-2011, the deemed date of serviceof the deemed assessment order shall fall on the 30 th day of June 2012.
26. rlt rhghWef J tf brj Assessment legal representatives :
of
Where a dealer dies, his executor, administrator, or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer, provided that, in respect of any tax or fee assessed as payable by any such dealer or any tax, or fee which would have been payable by him under this Act as if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands. xU tf wf nel lJ mtuJ iwntWe, th, myJ w rlt rhghWe j rl nehffSF tf vd fUjgLth kW kuzkilj tf tfij bghWJ j rl tifKiwf mtUF bghUJ, MD mjifa tfuh brYjgl ntoaJ vd ffgL t myJ flz vjid bghWj tiu myJ mj tf kuzkilUfhlh, jrl go mtuh brYjgl ntoa VnjD t myJ flz, Matiw bghWjtiu, mtuJ iwntWe myJ th myJ w rlt rhghWe mtj ifU cs kuzkiljt brhUf msF kLnk flikghLilatuhth.
27. ja gid bjhiffhd kW jtwhf Jfgl cL ttufhd tf. Escaped turnover and wrong availment of ITC :
(1) Escaped assessment to tax (a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (3), at any time within a period of six years from the date of assessment order by the assessing authority, determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary. fhuz vjfhf, xU tf tf gid bjhif KGikahfnth, myJ mj gF vJnkh t fUJ jUjh, tf mfhu mik, (3)-M c tifKiwfSFgL, mj tf mfhu mikdh bragl tf Miz njUJ MW ML fhy msFshf, vj neuY mJ njitbad fUJ mjifa rhuizia nkbfhl wF, mjifa tfF vuhf fhuzfhLtjF mj tfUF ahakhd th xid mj, jkJ ey Mtw tf ja gid bjhifia khJ mjifa gid bjhif J brYjjf tia ffyh. (b) Dealer assessed at a rate lower than the rate :Where, for any reason, the whole or any part of the turnover of business of a dealer has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of six years from the date of order of assessment by the assessing authority, reassess the tax due after making such enquiry as it may consider necessary. fhuz vjfhf, xU tf tf gidbjhif bkhjkhfnth myJ mj gFahfnth, mJ tffgl ntoa jij l Fiwthd j t ffgoUjh, mj tf mfhu mik, tf Miz njUJ MW ML fhy msFshf vj neuY mJ njitbad fUJ mjifa rhuizia nkbfhl dU, mjifa kWtfF vuhf fhuz fhLtjF mj tfUF ahakhd th xid mj dU, brYj ntoa tia kW tf brayh. (2) Wrong availment of ITC: Where, for any reason, the input tax credit has been availed wrongly or where any dealer produces false bills, vouchers, declaration certificate or any other documents with a view to support his claim of input tax credit or refund, the assessing
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authority shall, at any time, within a period of six years from the date of order of assessment, reverse input tax credit availed and determine the tax due after making such a enquiry, as it may consider necessary: fhuz vjfhfntD, cL ttuthdJ jtwhf Jfgl lJ myJ tf vtU cL t tu myJ tia Ug bgWtjfhd nfhifF Mjuthf bghahd goafis gWrhW Lfis, sif rhjfis myJ w Mtzfis jhf brlJ, tf mfhu mikghdJ tf Miz njUJ MW ML fhy ms xW Fshf Jfgl cL tia vkhwhfyh kW mJ njitahdbjd fUjToa mjifa rhuiz xiw brjjF d bfhLgl ntoa tia khj ntL. Provided that No order shall be passed under sub-sections (1) and (2) without giving the dealer a reasonable opportunity to show cause against such order. Mdh (1)-M kW (2)M cf gowfgl Miz vJ mtfUF mjifa MizF vuhf fhuz fhLkhW ahakhdbjhU thid bfhLfhk wfgLj TlhJ. (3). Penalty (50%,100%,150%): In making an assessment under clause (a) of sub-section (1), the assessing authority may, if it is satisfied that the escape from the assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer, to pay, in addition to the tax assessed under clause (a) of sub-section (1), by way of penalty a sum which shall be, (1)-M c (a) vD Tgo tf brnghJ, mj tf mfhu mik, mj tf jaikF mj tf, tf gid bjhifia ntL bknw bjfhjJ jh fhuz vdbjw flh, (1)-M c (a) vD T ffgl tnahL mj tfiu flthW jl bjhifia brYJkhW gfyh. mj jl bjhifahdJ(a) Fifty per cent of the tax due on the turnover that was wilfully not disclosed if the tax due on such turnover is not more than ten per cent of the tax paid as per the return; mjifa gid bjhif J brYj ntoa tahdJ, ttu mif brYjgl t EhWF gJ GfhoF fhk Ujh, ntL bknw bjfglhj gid ms J brYj ntoa t WF IgJ Gfhlhf UF; (b) One hundred per cent of the tax due on the turnover that was wilfully not disclosed if the tax due on such turnover is more than ten per cent but not more than fifty per cent of the tax paid as per the return. mjifa gidbjhif JbrYj ntoa tahdJ, t tu mif ng brYjgl t EhWF gJ GfhoF mfkhf, Mdh EhWF IgJ GfhoF fhkY Ujh, ntLbknw bjfglhj gid ms J brYjntoa t WF W GfhlhfUF; (c) One hundred and fifty per cent of the tax due on the assessable turnover that was wilfully not disclosed, if the tax due on such turnover is more than fifty per cent of the tax paid as per the return; mjifa gid bjhif J brYj ntoa tahdJ t tu mif ng brYjgl t EhWF IgJ GfhoF mfkhf Ujh, ntL bknw bjfglhj tffjf gid bjhif J brYj ntoa t WF W IgJ Gfhlhf UF. (4) penalty 50%,100% (Fals bills & vouchers): In addition to the tax determined under sub-section (2), the assessing authority shall direct the dealer to pay as penalty a sum -(2)-M c khfgl tF TLjyhf tf mfhu mikghdJ(i) Which shall be in the case of first such detection fifty per cent of the tax due in respect of such claim; and mthwhd Kj fL o ne, mjifa nfhifia bghWj ms bfhLgl ntoajhf cs t WF IgJ GfhL vw msyhd; kW, (ii) Which shall be in the case of second or subsequent detections, one hundred per cent of the tax due in respect of such claim: ulhtJ myJ mj ghd fLof ne mjifa nfhifia bghWj ms bfhLgl ntoajhf cs t WF W GfhL vw msyhd bjhif xid jl bjhifahf brYJkhW tfiu gj ntL.
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Provided that no penalty shall be levied without giving the dealer a reasonable opportunity of showing cause against such imposition. Mdh, mthW gjF vuhf fhuz fhLtjF ahakhdbjhU thid mj tfUF bfhLfhk jl bjhif vJ fgLj TlhJ. (5)Appeal (or) Rivision: The powers under sub-sections (1) and (2) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. j bghUgho wfgl mr tf Miz, VnjD UJ, mj Miz nkKiwpL myJ uh x bghUghlhf UjhY, (1) -M kW (2)-M c goahd mfhufis tf mfhuikf brYjyh. (6) Dont passed Assessment or re-assessment orders during stayed under the orders of a Civil Court or other competent authority : In computing the period of limitation for assessment or re-assessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded. j go tf myJ kW tffhd tiuaiw fhy msit fzLif, cika kw myJ w jFthj mfhumik Mizah tf myJ kW tf eltoiff W itfgl fhy msthdJ yfgLj ntL. (7)Dont passed Assessment or re-assessment orders is pending before the High Court or the Supreme Court involving a question of law : In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or other proceeding in respect of any other assessment or reassessment is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the assessment or re-assessment in question, shall be excluded. j goahd t ffhd myJ kW t ffhd tiuaiw fhy msit fzLif, mjifa uid cs tf myJ kWtf J neuoahf jhf bfhLs rl dhit csls ca kw myJ cr kw K w tf myJ kW tf vjid bghWj ms, vjfhy msF nkKiwpL myJ weltoif vJ Yit Uwnjh mj fhy msthdJ yfgLj ntL. (8)Dont passed Assessment or re-assessment orders is pending before appellate or revisional authority or the High Court or the Supreme Court involving a question of law : In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or proceeding in respect of any assessment or reassessment of the same or part of the turnover made under any other enactment was pending before any appellate or revisional authority or the High Court or the Supreme Court shall be excluded. j goahd tfid myJ kW tffhd fhy msit fzLif, ntW rl vjgonaD bragl mnj gid bjhif myJ gF jhd t f myJ kW tf vjid bghWj ms, nkKiwpL myJ eltoif vJ vj fhy msF, nkKiwpL myJ uh mfhu mik myJ cakw myJ cr kw Kghf Yit Ujnjh mj fhy msthdJ yfgLj ntL.
28. zf tif Kiwfgo bjfglhj gid bjhif jhd tf Turnover not disclosed under compounding Provisions:
(1)Dealer has opted to pay tax: Where for any reason, any part of the turnover of business of a dealer who has opted to pay tax under sub-section (4) of section 3 or section 6 or section 8 has escaped assessment from the tax, the assessing authority may, at any time within a period of six years from the date of order of the assessment by the assessing authority, determine to the best of its judgment the turnover which has escaped assessment and reassess the tax payable on the total turnover including the turnover already assessed under the said section. fhuz vjfhf 3-M (4)-M cgonah myJ 6-M myJ 8-M gonah t brYJtjF Ugbjid brJs xU tf, tf gid bjhif gF
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vJ tfUJ jUFlJ, tf mfhu mikghdJ, mjtf mfhu mik W tf Miz njUJ MW ML fhy msFshf, vjneuY jkJ ey Mtw, tfUJ ja gid bjhifia khJ nkbrhd go Vbfdnt tffgl gid bjhif cl, bkhj gid bjhif J brYjjf tia kW Kiwffyh. (2).Reasonable opportunity : Before making the re-assessment under sub-section (1), the assessing authority may make such enquiry as it may consider necessary and give the dealer concerned a reasonable opportunity to show cause against such re-assessment. (1)-M cgo kW tfid brtjF Kghf, tf mfhu mikghdJ, njitahdbjd fUJ mjifa rhuizia brayh vgnjhL mjifa kW tfF vuhf, fhuz fhLtjF ahakhdbjhU thid bjhls tfUF bfhLfyh. (3) Adjusted the amount of tax: The amount of tax already paid by the dealer concerned in pursuance of the option to compound under sub-section (4) of section 3 or section 6 or section 8 shall be adjusted towards the amount of tax due as the result of re-assessment under sub-section (1). 3-M (4)-M c myJ 6-M myJ 8-M go zftif Kiw goahd Ug njid (option) bjhlJ, bjhls tfuh Vbfdnt brYjgl t bjhifahdJ, (1)-M cgo kW tf isthf bfhLgl ntoa t bjhifF raik bragLj ntL. (4) The provisions of sub-sections (3) to (8) of section 27 shall, as far as may be, apply to reassessment under sub-section (1) as they apply to the reassessment of escaped turnover under subsection (1) of section 27. 27-M (3) Kj (8) tiuyhd tif Kiwf, 27-M (1)-M cgo ja gid bjhif kW tfF bghUJtJ nghnw (1)-M c goahd kW tfF bghUJj ntL.
29. iy ntWgLif tf brj. cases of price variation:

27 kW 28 Ma f vdmlUj nghY; (a) if a dealer receives in any year any amount due to price variations, which would have been included in his turnover for any previous year if it had been received by him in that year, he shall, within thirty days from the end of the year in which such amount is received, submit a return in the prescribed form to the assessing authority and thereupon the assessing authority shall proceed to assess the tax payable on such amount. xU tf iy ntWgLif ML vY bjhif vjid bgWthnuahdh, mj Mo mbjhif mtuh bgwgLtjh, mjF Kija Mo mtuJ gid ms mbjhif nrfgoUFkhdh, mt mjifa bjhif bgw mj ML KotilJ KgJ ehfSFshf, tFJiufgl got tf mfhu mikF t tu mifia gjDj ntL; mjng mj tf mfhu mik mjifa bjhif J brYjjf tiaf bra KgLj ntL; (b) If a dealer returns in any year any amount due to price variations, which would have been excluded in his turnover for any previous year if it had been returned by him in that year, he shall, within thirty days from the end of the year in which such amount is returned, submit a return in the prescribed form to the assessing authority and thereupon the assessing authority shall proceed to arrive at the quantum of the tax refundable on the amount returned by the dealer; xU tf iy ntWgLif ML vY bjhif vjid Ug bfhLjhuhdh, mj Mo mbjhif Ug bfhLfgLtjh, mjF Kija Mo mtuJ gid ms mbjhif nrf glhUFkhdh, mt mbjhifia Ug bfhLj mj ML KotilJ KgJ ehfSF, tFJiufgl got tf mfhu mikF t tuiuia gjDj ntL; mjng mj tf mfhu mik, mj tfuh U bfhLfjf bjhif J U bfhLfgl ntoat msit fzl KgLj ntL.
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(c) If the assessing authority is satisfied that any return submitted under clause (a) or clause (b) is correct and complete, it shall assess or re-assess, as the case may be, the dealer on the basis thereof; (a)-vD TW myJ (b)-vDTgo gjDggl t tu mif vJ rahf KGikahf csjhf tf mfhu mik bjwflh, mj t tu miff mogil, mj tfiu tf myJ nenfg kW tf brj ntL. (d). If the return submitted by a dealer under clause (a) appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such enquiry, as it may consider necessary and after taking into account all relevant materials gathered by it, assess the dealer to the best of its judgment: (a)-vD Tgo mj tfuh gjDggl t tuiu, tf mfhu mikF, ryhjjhfnth myJ KGik bgwhjjhfnth njhdh, mjtf mfhu mik, mJ njitbad fUJ rhuizia ela , mjdh nrffgl bjhlila midJ bghUfis fz vLJ bfhl ,mj tf tfij jkJ ey Mtwdh tf brayh: Provided that before taking action under this clause, the dealer shall be given a reasonable opportunity to prove the correctness and completeness of the return; Mdh, j Tgo eltoif vLgjF Kghf, j t tu mif rahd jikia, KGik jikia bkF ahakhdbjhU th mj tfUF tHfgLj ntL; (e). If no return is submitted by the dealer under clause (a), the assessing authority may, within five years within which such returns must have been submitted, proceed to assess the tax payable on the amount referred to in the said clause: (a) vD Tgo t tu mif vJ mj tfuh gjDggliyahdh, tf mfhu mikghdJ mj t tu miff gjDggoUf ntoa IJ MLfSF, nkbrhd T Rlgl bjhifia bghWJ brYjjf tia ff KgLj ntL. Provided that before making any assessment under this clause, the assessing authority shall give the dealer an opportunity of being heard and make such other enquiry as it may consider necessary; Mdh, j Tgo tf vjid brtjF Kdjhf, tf mfhu mikghdJ mtf nff gLtjF ahakhd thbghid tHFj ntL, vgnjhL mJ njitahdbjd fUJ mjifa w rhuizia brayh; (f) In addition to the tax assessed under clauses (e), the dealer is liable to pay a penalty, at the rate specified in sub-section (5) of section 22 and the assessing authority shall in the same order of assessment or by a separate order direct the dealer to pay such penalty 150%; tf, (e) vD T go ffgl tF TLjyhf, 22-M (5)-M c FJiufgl (WF IgJ 150% GfhL) j jl bjhif xiw brYJtjF flghLilatuhth; kW t f mfhu mikghdJ, mnj tf Miz myJ j Miz _ykhf, tfiu, mjifa jl bjhifia brYJkhW gfyh. (g) In making the assessment under clause (d), in addition to the tax assessed, the dealer is liable to pay a penalty at the rate specified in sub-section (3) of section 27, if there is wilful nondisclosure of assessable turnover by the dealer. tf mfhu mikghdJ bjw fhQ tif tffjf gid bjhifahdJ tfuh ntLbknw btfhlglhk Ujh, ( d) vD T go kWt fid brif, tf 27-M (3)-M cT FJiufgl (50%,100%,150%) j jlbjhif xiw brYj flghLilatuhj ntL.
30. tyf myJ t Fiwig mif br mu mfhu Power of Government to notify exemption or reduction of tax:
(1) The Government may, by notification, whether prospectively or retrospectively make an exemption, or reduction in rate, in respect of any tax payable under this ActmurhdJ, xU njUnjh myJ KnjUnjh brais bfhS tif, mif thyhf, j rl go brYjjf t vjid bghWj tiu, tUkhW t yf myJ tj Fiw xid brayh.
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(a) on the sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series of sales by successive dealers; or, FJiufgl ruFf myJ ruF tiff mLjLj tffsh bjhl gid midJ KidfYnkh myJ xU FJiufgl Kid myJ Kidfnyh bragL gid myJ bfhKj J, (b) By any specified class of persons, in regard to the whole or any part of their turnover; or, xU FJiufgl tif egf vtuhnyD; mtf gid bjhif bkhj myJ mtf gid bjhif gF vij bghWJ; myJ, (c) On the sale or purchase of any specified classes of goods by specified classes of dealers in regard to the whole or part of their turnover. FJiufgl tiftffsh, mtf bkhj myJ Gf gid bjhifid bghWJ, FJiufgl tif ruFf vt gid myJ bfhKj J. (2) Any exemption from tax, or reduction in the rate of tax, notified under sub-section (1) (1)-M c go mif bragl, tUJ jugL yF mgjhdJ myJ t jid FiwgjhdJ; (a) May extend to the whole State or to any specified area or areas therein; or, khy KGikF myJ khyYs VnjD FJiufgl gugs myJ mYs gugsf vtWF msh F; (b) May be subject to such restrictions and conditions as may be specified in the notification. mj mif FJiufgl Toa tiufLfSF kW gjidfSF cgLjglyh; (3) The Government may, by notification, cancel or vary any notification issued under subsection (1). muR mif _ykhf (1)-M cgo tHfgl mif vjid fyh myJ khwyh.
31. jSgo brtij mif brtjF muRF cs mfhu. Power of Government to notify remission:
The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification, remit the whole or any part of the tax or penalty or interest or fee payable in respect of any period by any dealer under this Act. murhdJ, mjifa NiyfY kW tFJiufgl Toa mjifa gjidfSFgL, mif thyhf, j rl go tf vtuhYfhy ms vjid bghWj ms brYjjf t myJ jl bjhif to myJ flzij KGikahfnth myJ gFahfnth jSgo brayh. 16(4) The Government may, in the public interest or to mitigate hardship to the trade remit the whole or anypart of the tax or penalty or fee payable in respect of any period by any dealer under section 31 subject to the conditionthat in respect of remission of tax the dealer had not collected tax on the turnover in respect of that period for whichremission is sought to be granted.
32. tbrYjij jitgjF mif bra muRF cs mfhu. Power of Government to notify deferred payment of tax.
(1) The Government may, in such circumstances and subject to such conditions as may be prescribed, by notification whether prospectively or retrospectively, defer the payment, by any industrial unit in the pipeline, of the whole or any part of the tax payable in respect of any period. murhdJ, tFJiufgl Toa mjifa NiyfY, mjifa gjidfSF gL xU K nj bra is bfhS tifnyh myJ xU njUJ brais bfhS tifnyh btlgl mif thyhf brayhj bjhyf vjdhY KGikahf myJ gFahf fhyms vjid bghWj ms brYjjf tia brYJtij j itfyh.
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Explanation.- For the purpose of this subsection, the term industrial unit in the pipeline means an industry which, is registered as an industrial unit with an industrial agency of the State or Central Government or has obtained allotment of land or purchased land for the factory or has applied for finance from a financial institution for its activities, as on the date to be specified by the Government in this behalf. j c nehffhf "brayhj bjhyf" vD brhbwhluhdJ mudh J FJ FJiufgl njaW csthW khy myJ ika mu bjh Kfthik xl bjhyfkhf g bragLs myJ y xJil bgWs myJ bjhrhiyfhf y ths myJ jdJ braghLfSfhf Wtd xUJ fhf zg brJs xU bjh Wtd vW bghUgL. (2) The Government may, by general or special order, authorise the Territorial Deputy Commissioner to exercise such of their powers specified in sub-section (1). murhdJ bghJ myJ j Miz thyhf kly Jiz MizaUF (1)-M c FJiufgl mjifa jkJ mfhufis brYJtjF mfhu mfyh. (3) Notwithstanding anything contained in this Act, the deferred payment of tax under subsection (1), Shall not attract interest under sub-section (3) of section 42, provided the conditions laid down for payment of the tax deferred are satisfied. j rl vd mlUj nghY (1) M c goahd t brYJtij j itgjhdJ mthW tia j itJ t brYJtjfhf fgl gjidf iw braglh 42-M (3) M cgo to vJ brYJjF cshj TlhJ. j ehL rl1/1959.
33. tia jSgo brtjhdJ t brYJtij j itgjhfbfhsgLj. Remission of tax deemed to be deferred payment of tax.
(1) Notwithstanding anything contained in this Act, all remission of tax made for a specified period or for any specified amount of tax under sub-section (4) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 in so far as the unexpired period of such remission or balance amount of tax remitted, as the case may be, shall be deemed to be deferred payment of tax under section 32. The tax payable in respect of the unexpired period of such remission or balance amount of tax remitted shall be paid in such manner as may be prescribed: j rl vd mlUj nghY FJiufgl fhy ms xWF myJ FJiufgl tbjhif vjF 1959-M ML jehL bghJ gidt rl 17-M (4)-M c bragl tFiw midJ, mjifa Fiw Kowhj fhyms myJ nenfg Fiwfgl t jKs bjhifahdJ j rl 32-M go t brYJtij jitgjhf bfhsgLj ntL. mjifa Fiw Kowhj fhy msit myJ Fiwfgl t jKs bjhifia bghWj tiu brYj ntoa tahdJ tFJiufglToa mjifa Kiw brYjgLj ntL. Provided that the Government may, if it considers necessary, on application from any industrial unit availing such remission, allow such unit to continue such remission for the unexpired period or till the balance of amount of tax remitted, whichever is earlier. Mdh, murhdJ, njitahdbjd fUJkhdh mjifa jSgoia bgWbjh myF vjlUJ, bgwgl zg ng, mjifa myF fhyhtahfhj fhy msnfh myJ jKs tahdJ brYjgL tiuYnkh, Ma tW vJ Kanjh mJtiuY mjifa jSgoia bjhltjF mDkfyh. (2) Notwithstanding any thing contained in this Act, the deferred payment of tax under subsection (1) shall not attract interest under sub-section (3) of section 42, provided the conditions laid down for payment of the tax deferred are satisfied. j rl vd mlUj nghY (1) M c goahd t brYJtij j itgjhdJ mthWtia jitJ t brYJtjfhf fgl gjidf iw braglh 42-M (3) M c go to vJ brYJjF cshj TlhJ. jehL rl1/1959.
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(3) Notwithstanding any thing contained in this Act, the Government may, in such circumstances and subject to such conditions as may be prescribed, by notification, exempt the whole or any part of the tax payable for any period and sale of goods made to or purchase of goods made by a new industrial unit, in respect of which the Government have already notified exemption of tax under the Tamil Nadu General Sales Tax Act, 1959 and such exemption on purchases or sales shall be by way of refund of tax paid on purchases made by or sales made to such industrial unit in the manner prescribed. j rl vd mlUj nghY, murhdJ, tFJiufgl Toa mjifa NiyfY mjifa gjidfSF cgL, mif thyhf a bjh myF xiw bghWj ms ruFfis gj ngnyh myJ ruFfis bfhKj brtj ngnyh, vj fhy msit bghWj ms murhdJ, 1959-M ML jehL bghJ gid trl Vbfdnt tyF mJsnjh mj fhy msit bghWj ms brYj ntoa t KGikFnkh myJ mj gF vjFnkh yffyh; kW bfhKjf myJ gidf jhd mjifa yfghdJ, mjifabjh mydh bragl bfhKjf myJ mjF bragl gidf J tFJiufgl Kiw U brYjgl t vw ms Uj ntL.
34. gjidfis filofhj egf t brYJ flghL kW 30 myJ 31-M go mif bragl tiufLf Liability of tax of persons not observing restrictions and conditions notified under section 30 or 31:
If any restriction or condition notified under section 30 or 31 is contravened or is not observed by a dealer, the sales or purchases of such dealer may, with effect from the commencement of the year in which such contravention or non-observance took place, be assessed to tax or taxes under the appropriate provisions of this Act as if the provisions of the notifications under section 30 or 31 did not apply to such sales or purchases. 30 myJ 31M go mif bragl VnjD tiufLf kW gjid vij tfbuhUt dhnyh myJ filof jtdhnyh, mjifa tf gidf myJ bfhKjf, mjifa Wj myJ filofhik fj Mo bjhlfUJ brais bfhS tif jrl jf tifKiwf goahd t myJ tf 30 myJ 31-M goahd mif tifKiwf mjifa gidf myJ bfhKjfSF bghUjhjij nghnw, ffgl ntL.
35. Wtff flghL. Liability offirms (partnership):

(1) Where any firm is liable to pay any tax or other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment. j rl go Wthf vJ t myJ w bjhif vjid brYJ fLghLilajhUFlJ, mj Wthf kW mj Wtf Tlhf xbthUtU Tlhf jjahf mjifa brYjF fLghLilatuhj ntL. (2) Where a partner of a firm liable to pay any tax or any amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the tax or other amount remaining unpaid at the time of his retirement and any tax or other amount due up to the date of retirement, though un-assessed. rlgo t myJ bjhif vjid brYj fLghLs Wtfbkh Tlh xUt, X bgWlJ, khwhf xgj vJ Uj nghY, X bgW neu brYjglhJ vs t kW w bjhifia t ffglhkUjhY X bgW nj tiu bfhLglntoa t kW w bjhifia brYJtjF fLghLila tuhj ntL.
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36. ghfid bragl J FLg fiyf gl Wtf Kjyhdtt brYJt jfhd flghL. Liability to tax of partitioned Hindu family, dissolved firm:
Where a dealer is a Hindu undivided family, firm, or other association of persons, and such family, firm or association is partitioned, or dissolved, as the case may be, tfbuhUt glhj J FLgkhfnth, Wtfkhfnth myJ wegf rfkhfnth UJ mjifa FLg, Wtf kW rf fglhY myJ nenfg fiyfglhY,-. (a) The tax payable under this Act by such family, firm, or association of persons for the period up to the date of such partition or dissolution shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Act shall apply accordingly; and mjifa FLg, Wtf myJ egf rfkhdJ mthW bragl myJ fiyfgl fhy msfhd meh tiu rlgo brYj ntoa tia, mthW fglhk myJ fiyfglhk UjJ nghnw, fU ffgLj ntL vgnjhL jrl tifKiwf midJ mjza tif bghUJj ntL; kW, (b) every person who was at the time of such partition, or dissolution a member or partner of the Hindu undivided family, firm, or association of persons and the legal representative of any such person who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of the tax, penalty or other amount payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition, or dissolution. id bragL nghJ myJ fiyfgL nghJ, id braglhj J FLg, Wtf myJ eg FG mla rf cWduhf myJ Tlhahf Uj, kW wjt rl rhghWeuhf Uj xbthU egU mthwhf ghfid myJ fiyfgL Uj nghY, Tlhf jjahf mjifa FLg, Wtf myJ egf rfjh rl go brYjjf t, jlid bjhif kW w bjhif mjifa F Kdnuh myJ dnuh tf bragoUjhY brYJtjF flghL cilatuhj ntL.
37. fiy ng jah Wkfhd t brYJ flghL Liability to tax private company on winding up:
Where a dealer is a private company and such company is wound up, every person who was a director of such company at the time of such winding up shall, notwithstanding such winding up, be jointly and severally liable for the payment of tax, penalty or other amount payable under this Act by such company whether assessment is made prior to or after such winding up unless he proves that the non-payment of tax cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company. xU tf jah Wkkhf UJ mjifa Wk fiyfglJ, mthW fiyfglnghJ mWk aFuhf Uj xbthU egU mthW fiyfgl ntoa iy Uj nghY Tlhf j jahf Wk fiyf gLtjF Kdnuh myJ dnuh tf bra goUjhY, mj Wk mYt eltoiffis bghWJ t brYjhikF jdJ fLftdik, rltu a bra myJ flik w fhuzky vgjid %jhy, j rlgo brYjjf t, jl bjhif myJ w bjhif vjid brYJtjF flghLstuht.
38. tff g brJ bfhSj. Registration of dealers:

(1) (a) Every dealer, whose total turnover in respect of purchase and sale within the State in any year is not less than ten lakhs of rupees and every other dealer whose total turnover in a year is not less than five lakhs of rupees shall, and, ML vY khyFshf bragl bfhKj kW gidia bghWj ms bkhj gid bjhif %gh gJ
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yrF Fiwyhk cs tf xbthUtU, kW ML x bkhj gid bjhif %gh IJ yrF Fiwyhk cs w tf xbthUtU kW, (b)Any other dealer or person intending to commence business may, get himself registered under this Act. tfij bjhlf fUJw w tf myJ eg vtU rl go jik g brJ bfhsyh. (2) Where a person intending to commence business is a minor or where a minor inherits an existing business or succeeds a dealer, the certificate of registration shall be issued in the name of any guardian, trustee or agent of the minor carrying on business on behalf of and for the benefit of such minor. tfij bjhlf fUJ eguhdt stuhf (minor) UFlJ, myJ X st Vbfdnt elJ bfhoUw tfij kuikahf bgWlJ, myJ tf xUtiu mLJbghWngF nghJ g rhwhdJ,(certificate of registration) ghJfhty, bghWgha (Trustee) st rhY mjifa st eyfSfhf tfij elJ st Kft bga tHfgLj ntL. (3). Notwithstanding anything contained in sub-section (1),-mlUjnghY,(1)-M c vd
(a) Every casual trader; tJnghF jbra tf xbthUtU; (b) Every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones; bghfo (Bullion) jf bt kW shodyhd (Platinum Jewellery) kW bghUf cslfyhf eiff kW njj, cilj eiff kW iy caj ff Matiw gid br xbthUtfU, ika rl74/1956 (c) Every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956; 1956-M ML ika gidt rl 7-M (3)-Mc-go g brj xbthU tfU, (d) Every dealer residing outside the State, but carrying on business in the State; btkhy j, khy tf br xbthU tfU, (e) every agent of a non-resident dealer; w FoUghsuhf cstf xbthU KftU, (f) every factor, broker, commission agent or arhati, del credere agent or auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore or not, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, or through whom the goods are bought, sold, supplied or distributed;and, fhua, juf, juFKft, mAho, izKft, myJ Vyjhu myJ tf Kft vW vj bga miHfglhY, KndUj mnj tF iaj myJ iaahj mnj Kjik tf rh myJ bghUf vtlUJ thfgL, fgL, tHfgL myJ gjfgLwnjh mt rh mthwhf thFj, w, tHFj myJ bghUfis gJbfhSj nghw tfij br xbthUtU, (g) every dealer who in the course of his business obtains or brings goods from outside the State or effects export of goods out of the territory of India shall get himself registered under this Act, irrespective of the quantum of his turnover in such goods. thf nghJ khyF bt UJ bghUfis bgWw myJ bfhLtUw myJ ah viyfSF btna bghUfis VWk brw xbthU tfU. mtj bghUf jhd gid bjhif msit bghUgLjhknyna, rl go gbrJ bfhSj ntL. (4) Where a registered dealer, g bgw tfbuhUt, (a) Dies, or, wjhnyh myJ, (b) Transfers or otherwise disposes of his business, in whole or in part, or, tfij bkhjkhfnth myJ gFahfnth ifkh bfhLjhnyh myJ wthW brjhY; (c) Effects any change in the ownership of his business, in consequence of which he is succeeded in the business, or part thereof, by any other person, such successor in business shall, unless he already holds a certificate of registration get himself registered under this Act.
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tf, cilik vj khw brjhY, mj isthf mt j tf KGikahfnth myJ Xu gFahfnth ntW eg vtuhY bjhluglh, tf mjifa dt Vbfdnt g rhjiH bgUjhy, rl go g brJ bfhSj ntL. (5) The Government may, from time to time, by notification -- muR, mtnghJ, mif _y,(a) Exempt from the operation of sub-section (1), or sub-section (3), or sub-section (4) any specified class of dealers or dealers in any specified goods or class of goods; FJiufgl tifahd tf FG myJ FJiufgl bghUfis myJ bghUf tiffis gid brtff vtUF (1)-M c myJ (3)-M c myJ (4)-M c braghoUJ yffyh; (b) Enhance the total turnover limit specified in sub-section (1) for the registration of any specified class of dealers or dealers in any specified goods or class of goods. FJiufgl tifahd tffis, myJ Fl ruFf myJ ruFf tiff gid br tffis gbrtjfhf (1)-M c FJiufgLs bkhjTL gid bjhif tuid cajyh; (6). Any exemption under clause (a) and any enhancement of the total turnover limit under clause (b) of sub-section (5) -- (5) -M c (a) vD T goahd yf, kW (5)M c (b) vD T goahd bkhj gid bjhif tuig caJj vjid ; (a) May extend to the whole State or to any specified area or areas therein; khy KGikFnkh myJ m FJiufgl gugs myJ gugsf vtWFnkh ofyh; (b) May be subject to such restrictions and conditions as may be specified in the notification. mif FJiufgl Toa mjifa fLghLfSF gjidfSF cgoUfyh; (7). The Government may, by notification, cancel or vary any notification issued under subsection (5) .(5)-M c go wfgl mif vjid, murhdJ mifthyhf fyh myJ mij khwyh. (8) Nothing contained in this section shall apply to any State Government or Central Government. mls vJ, vj khy muRnfh myJ ika munfh bghUjhJ. 4(1),(2),(3),(4),(5),(6),(7). 4(1)Every dealer whose total turnover in respect of purchase and sale within the State in any year is not less than ten lakhs of rupees and every other dealer whose total turnover in a year is not less than five lakhs of rupees shall submit an application for registration under this Act to the registering authority in whose jurisdiction his principal place of business is situated, within thirty days from the date of commencement of the Act. (2) Any other dealer or person intending to commence business may, if he so desires, submit an application for registration under the Act to the registering authority in whose jurisdiction his principal place of business is to be situated: Provided that if such dealer reaches a total turnover, as mentioned in sub-rule (1), he shall submit an application for registration within thirty days on reaching the said turnover. (3) Notwithstanding anything contained in sub-rules (1) and (2), every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), every dealer residing outside the State or his agent carrying on business in the State and every factor, broker, commission agent, or arhati, delcredere agent or auctioneer or any other mercantile agent, by whatever name called, and every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn out or beaten jewellery and precious stones, irrespective of the quantum of his turnover in such goods and every person who commences any such business after the commencement of the Act shall submit an application for registration under the Act to the registering authority in whose jurisdiction his principal
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place of business is situated, within thirty days of the commencement of the Act or commencement of his business, as the case may be. (4) Notwithstanding anything contained in sub-rules (1) and (2), every casual trader shall, irrespective of the quantum of his turnover, submit an application for registration under the Act to the registering authority of the area in which he effects the occasional transaction, within twenty-four hours of commencement of the said transaction. (5) Where a dealer who resides outside the State and has no fixed place of business in the State, sells, supplies or distributes goods through an employee or a person other than an agent by whatever name called, such dealer shall before commencement of the said transaction file an application for registration to the Commissioner of Commercial Taxes or any officer authorised by the Commissioner of Commercial Taxes in this behalf, within twenty-four hours of his arrival in the State. (6) Where a minor inherits an existing business or succeeds a dealer, the guardian, trustee or agent of such minor shall, within thirty days of such inheritance or succession, as the case may be, submit an application for fresh registration under the Act to the registering authority in whose jurisdiction his principal place of business is situated. (7) In cases mentioned in sub-section (4) of section 38, the successor to whole or part of the business shall unless he already holds a certificate of registration, within thirty days of the date on which he succeeds to the business submit an application for fresh registration under the Act to the registering authority in whose jurisdiction his principal place of business is situated.
39. g brtjfhd eilKiw. Procedure for Registration:

(1) An application for registration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee of five hundred rupees for the principal place of business and in addition, a further fee of fifty rupees in respect of each of the places of business other than the principal place of business. g brtjfhd zgkhdJ tFJiuf glToa mjifa mfhu mikF, mjifa Kiw mjifa Fl fhyF jhf bragLj ntL kW mJl Kjik tf lF %gh IW vw ms flz bkhWl izJ mDj ntL. Kjik tf l myhj w tf lf xbthiw bghWjtiuY %gh IgJ mnjhL Tl, TLjflzkhf izJ mDj ntL. 4(8),(9),(10),-[Forms- A,B,C]. 4(8) Every registered dealer whose certificate of registration was in force under the Tamil Nadu General Sales Tax Act, 1959 shall file an application in Form A along with a sufficiently stamped self addressed envelope to the registering authority without payment of specified fee within fifteen days of the commencement of the Act. (9) Every application for registration shall be in Form A and accompanied by two recent passport size photographs, and sufficiently stamped self addressed envelope along with proof of payment of registration fee as specified in sub-section (1) of section 39 within the period prescribed in this rule. Provided that the registering authority may entertain the said application for a further period of thirty days, if it is satisfied that the applicant has sufficient cause for not submitting the application within the prescribed period. (10) (a) Every partnership business shall furnish details regarding the partners in Form B to the registering authority along with application for registration. (b) If a partner retires without the partnership firm being dissolved, he shall furnish details in Form C prescribed under this rule to the registering authority.
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[Forms- A,B,C]- A-Application for Registration as dealer B-Form of declaration for forming of partnershipC-Form of declaration for retirement from partnership. (2) If the authority granting certificate of registration is satisfied that the application is in order, it shall register the applicant and grant to him a certificate of registration in the prescribed form specifying all his places of business with copies for each of his place of business other than the principal place of business. g rhjiH tHFw mfhu mikghdJ, mzgkhdJ Kiwahdjhf UwJ vW iwWkhdh zgjhuiu g brJ tFJiufgl got tfuJ tf lf midij FJiuJ Kjik tfl myhj w tf l xbthWF effSl g rhjbHhiw tHFj ntL. 5(1),(2),(3),(4),(5),(6). 5(1) (a) The registering authority shall, on receipt of application in Form A,acknowledge its receipt. The said authority on satisfying itself that the application is in order shall assign TaxpayerIdentification Number and issue certificate of registration in Form D within thirty days from the date of receipt of theapplication. (b) If for any defect in the application, the certificate of registration cannot be issued, the registeringauthority shall issue a notice to the applicant to show cause against rejection of the application within the period specifiedabove. (c) If the certificate of registration is not issued by the registering authority within thirty days from thedate of receipt of the application or if no notice is issued by the said authority within the said period, the applicant shallbe deemed to have been duly registered and in such cases the registering authority shall assign a Taxpayer IdentificationNumber within seven days on expiry of the said period. (2) The certificate of registration is not be transferable. (3) Whenever there is a change in constitution of business of the dealer, the said dealer, within thirty daysfrom the date of change in constitution shall furnish details of the change to the registering authority. The registeringauthority on satisfying itself, amend the certificate of registration accordingly. (4) (a) On dissolution of partnership firm, a copy of the deed of dissolution shall be furnished by allpartners to the registering authority within thirty days from the date of the dissolution. (b) When a registered dealer dies, his executor, administrator or other legal representative shall withinthirty days of his taking charge as such executor, administrator, or other legal representative furnish the details in Form E-prescribed under this rule to the registering authority. (5) (a) When a registered dealer opens a new branch, he shall apply to the registering authority along withthe proof of payment of fee as specified in sub-section (1) of section 39 within thirty days from the date of opening of thesaid branch and get his certificate of registration amended accordingly. (b) When a registered dealer changes the name and style of the business or shifts place of business, heshall intimate the fact to the registering authority within thirty days of such change and get his certificate of registrationamended accordingly. (c) A registered dealer shall not keep his goods in any place not mentioned in the certificate ofregistration. (6) The security required to be furnished by a dealer under the Act shall be in any of the following forms,namely: (a) Immovable property along with the security bond in Form F. (b) Post Office or Savings Bank Deposit or National Savings Certificates duly pledged in favour of theregistering authority. (c) Any term deposits from Scheduled Banks / Nationalised Banks duly pledged in favour of theregistering authority. (d) Bank guarantee in Form G.
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(3) A certificate issued under sub-section (2) shall take effect from such date as may be specified. (2)- c go tHfgl rhjbHhW tFJiufgl Toa mjifa njUJ brais bfhSj ntL. (4) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of the tax payable under this Act it may, at any time, while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or, if the dealer has already furnished any security in pursuance of an order under this sub-section such additional security, as may be specified in the order for the aforesaid purpose. go mfhu mik, mthW brtJ njitbad fUJlJ, rlgo brYj ntoa tia ca Kiw iftu bgWtjfhf vj fhyY mj rhj eilKiw UFnghJ vGJ _ykhf Miz x _y kW m g bragls fhuzfSfhf, g rhj tHfgoUw tfiu mj Miz FJiufgl fhy msFshf tFJiufgl KiwY mjifa izaij bfhLFkhW myJ Vbfdnt j cgo Mizbah isthf mtf Kdjhfnt izaij mUjh, mj Miz nk brhd nehffhf FJiufglToa mjifa TLj izaij bfhLFkhW nfL bfhsyh. 5(6). [Form F,G]. 5(6) The security required to be furnished by a dealer under the Act shall be in any of the following forms,namely: (a) Immovable property along with the security bond in Form F. (b) Post Office or Savings Bank Deposit or National Savings Certificates duly pledged in favour of theregistering authority. (c) Any term deposits from Scheduled Banks / Nationalised Banks duly pledged in favour of theregistering authority. (d) Bank guarantee in Form G. [Form F,G] F-Form of security to be filed before the registering authorityG-Form of bank guarantee for stay of collection of tax, fee or other amount disputed . (5) No dealer shall be required to furnish any security or additional security under subsection (4) by the authority referred to therein, unless he has been given an opportunity of being heard. The amount of security which a dealer may be required to furnish under subsection (4) or the aggregate of the amount of such security and the amount of additional security which he may be required to furnish under sub-section (4) by the authority referred to therein, shall not exceed one half of the tax payable, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished. tf vtUF nffgLtjfhd xU th mfgoUjhy, tf vtiu (4)-M c go iza myJ TLj iza bfhLF khW m Flgl mfhu mik vjdhY nfLbfhsgLjyhfhJ. tfiu (4)-M cgo bfhLF go nfhugLs iza myJ (4)-M c go, m FJiuf gLs mfhu mikgh mt brYj nfhugLs mjifa iza bjhif kW TLj iza bjhif bkhj bjhifahdJ, ne nfg mj tf iza myJ TLj iza brYj nfhugLs mj Mo gid bjhifJ mj mfhu mik kobfhg brYj ntoa t ghasit l nkgLj TlhJ. (6). Where the security furnished by a dealer under sub-section (5) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of
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registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond. (5)-M cgo xU tfuh tHfgl iza, izK (Surety Bond) toUJ, mj izahs behoJ nghdhnyh myJ wjhnyh, nkbrhd ff vitnaD elj KgJ ehfSF, mj tf g rhWtHF mfhu mikF jft bjf ntL, vgnjhL mjifa f elj bjhW ehfSF a iz K myJ tFJiufgl Kiw, iza bjhifF <lhf ntW izaij bfhLj ntL. (7) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by the dealer for realizing any amount of tax or penalty or interest payable by the dealer: grhj tHF mfhu mik, Miz _ykhf rahd kW nghJkhd fhuzfhf, mj tfuh brYjjf t, jlid bjhif myJ to Matiw tN brtjfhf, mtuh bfhLfgl izaij bkhjkhfnth, myJ gFahfnth jlkhf Hf brayh. (Forfeit). Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard. Mdh, j c go mj tfUF nffgLtjfhd thbghid mfhk, Miz vjid wj TlhJ. (8). Where by reason of an order under sub-section (7), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency in such manner and within such time as may be prescribed. (7)-M c goahd, Miz x fhuzkhf vj tfuhY bfhLfgl izakhdJ, nghJkhdjhf iy vd fUjgLlJ, mt mj Fiwghoid tFJiufgl Kiw tFJiufgl fhyF rfLj ntL. (9) The authority granting the certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section or, where the security is furnished by the dealer in the form of a pledge, release the pledge, if it is not required for the purpose of this Act, or if in the course of three years the dealer proves himself to be prompt in payment of tax and above reproach in the conduct of his business. grhW tHF mfhu mikghdJ, rhW tHfbgw tf zg ng j go mj tfuh izakhf itL bragl VnjD bjhif myJ mj gFia Ug bfhLFkhW Mizlyh, myJ izakhdJ mj tfuh <L itfgoUFlJ, mJ j rl nehffhf mJ njitgliy v, myJ _whL fhy fl, mj tf t brYJt jik fhy jtwhjt vW tfij elJif nkfl gJiuF bghUjhjt vW bkjh, mthW <L itfgoUgij Lfyh. (10). The certificate issued under sub-section (3) shall be valid till it is cancelled by the competent authority or on the closure of business. (3)-M c go tHfgl rhjHhdJ Fthj mfhu mikgh mJ f bragLw tiuYnkh myJ tfkhdJ KoF tU tiunyh bryjfjhf Uj ntL. (11) If the authority granting the certificate of registration is satisfied that a registration certificate or a copy thereof is lost or accidentally destroyed, it shall, on an application by the registered dealer accompanied by a fee of one hundred rupees, issue to him a duplicate of the registration certificate. g rhj myJ mj `gofhzhk nghdjhfnth myJ jbrayhf mfgljhfnth, g rhjiH tHF mfhu mik bjwflh mj g bgw tf W %gh flzJldhd zg x ng, mtUF g rhj ulh goia tHFj ntL. (12) A registered dealer shall exhibit at each place of his business the registration certificate, or a duplicate, or a copy thereof. xU g bgw tf, g rhjiH myJ mj ulh goia myJ mjgoia j tf l xbthY fhF itf ntL. 5(7)(b).
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5(7)(b) Every registered dealer shall also conspicuously exhibit the certificate of registration at the principalplace of business and also at the additional place of business or branch or godown or factory. (13) A registered dealer shall be entitled to have his registration cancelled, if he is able to prove to the satisfaction of the prescribed authority that his turnover in each of the two consecutive years immediately preceding the application was less than the limit specified in section 3. xU g bgw tf, zg brtjF cldo Kghf uL bjhl MLf xbthY, jKila gid bjhifahdJ (3)-M c FJiufgl tuF Fiwthf Ugjhf tFJiufgl mfhu mik bjwfhQkhW bkf Kokhdh, j git bfhtjF cik jFilatuhth. (14) The authority granting the certificate of registration may, by order, for good and sufficient reasons to cancel, modify or amend any certificate of registration granted by it. g rhjid tHF mfhu mik, jdh tHfgl vj g rhj vjid rahd kW nghJkhd fhuzfSfhf, Miz thyhf fyh, khaikfyh myJ Ujyh. (15) No application for registration or for a copy or duplicate of the certificate under this section shall be refused and no order under sub-section (14) shall be made, unless the dealer concerned has been given an opportunity of being heard. g branfhU zgkhdJ myJ g rhjgo myJ mrhj ulh go nfhU zgkhdJ kW j go Jj nfhU zgkhdJ kWfgLjyhfhJ vgnjhL, (14)-M c goahd Miz vJ, mj tfUF nffgLtjfhd xU thid mjhy, bragLj TlhJ.
40. tia tNj. Collection of tax.

(1) No person, who is not a registered dealer, shall collect any amount by way of tax or purporting to be by way of tax under this Act; and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder: g bgw tf xUtuhf yhj eg vtU j rl go tahfnth myJ t vW ygLw Vnjh xwhfnth bjhif vjid tNj TlhJ. j rl tif KiwfSF mjgo bragl fSF za tif myhk, mjifa tN vjid g bgwtff vtU brj TlhJ. Explanation: .- For the purposes of sub-section (1), any State Government or the Central Government, or any dealer shall be deemed to be a registered dealer. (1)-M c nehffSfhf, khy muR vJnkh myJ ika muR myJ tf vtUnkh g bgw tfuhfnt fUjgLj ntL. (2). If any person or registered dealer collects any amount by way of tax or purporting to be by way of tax, in contravention of the provisions of sub-section (1), whether or not any tax is due from such person or dealer under this Act in respect of the transaction in which he collects such amount, the assessing authority may, after giving such person or dealer a reasonable opportunity of being heard, by order, in writing, impose upon him by way of penalty a sum, which shall be, - (1)-M c tif KiwfSF Kuzhf, eg myJ gbgw tf vtU bjhif vjid t vw tif tN brjhnyh myJ t vW ygLw Vnjh xwhf tNjhnyh, mthwhd tf Kidth bghWj ms (Transaction) mt tNj bjhifia mj eg myJ j rlgo mt myJ tf vtlUJ t bfhLgl ntoUjhY, yhlhY tf mfhu mikghdJ mjifa eg myJ tfUF nfgjfhd ahakhd bjhUthid tHajF vGJ _ykhd Miz _ykhf mt J jlbjhif vw tif bjhifbahid fyh mbjhifahdJ: (i) where the excess amount has been collected in the bona fide belief that it had to be collected, one hundred per cent of the amount collected;mthW tNj mfgoahd bjhif,
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mthW tNfgLj ntL vw ebyz mogil tNfgoUFlJ, mthWt Nfgl bjhif WF W Gfhlhf; (ii) where the excess amount has been collected wilfully and knowing that it was not due to be collected, one hundred and fifty per cent of the amount collected: mthW tNj mfgoahd bjhif ntLbknw tNfTlhJ vd bjJ tNfgoU, mthW tN brj bjhif WF iwgJ Gfhlhf Uj ntL. Provided that no proceedings under this sub-section shall be commenced after a period of six years from the date of order of the assessment: Mdh, j c goahd eltoiff vJ t f Miz njUJ MW ML fhy msF d bjhlfgLj TlhJ. Provided that further that no prosecution for an offence under sub-section (2) of section 71 shall be instituted in respect of the same facts on which a penalty has been imposed under this sub-section. nkY, j c fgl jlbjhif vj bghUik J fglnjh, mnj bghUikfis bghWj tiu 71-M (2)-M cgo Fw brabyhWfhf FwtHF vJ bjhLfgLj TlhJ.
41. tNfgl tia Hj For feiture of collection of tax:

If any person collects any amount by way of tax and his turnover for the year falls short of the taxable limit specified, the sum so collected shall be remitted to the Government and forfeited wholly. FJiufgl t tuF Fiwthd mthLfhd t Fa gid bjhif bfhl vj egU, tvw tif bjhif vjid, tNjh mthW tNj bjhifid muRF tNfgl tia Hj. brY mij KGikahf Hj ntL.
42. jlbjhif Kjyhdtiw brYJjY tNjY Payment and recovery of tax, penalty:
(1) Save as otherwise provided for in section 21, the tax assessed or has become payable under this Act from a dealer or person and any other amount due from him under this Act shall be paid in such manner and in such instalments, if any, and within such time as may be specified in the notice of assessment, not being less than thirty days from the date of service of the notice. The tax under section 21 shall be paid without any notice of demand. In default of such payment, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or penalty or interest under this Act. 21-M go wthW tif bragl thW ju, j rl goffgl myJ tf myJ eg xUtlUJ brYjjfjhf Mst myJ j rlgo mtlUJb fhLgl ntoajhf cs w bjhifahdJ, mtUF tHfgl tf m rh brj njUJ m FJiufgl KgJ ehfSF Fiwahj ehfSF mjifa KiwY mjifa jtizf vitnaDU mjtizfY mjifa fhyFshf brYJj ntL. 21-M goahd tahdJ nf m vJ yhkny brYjgLj ntL. mthW brYj jtWif, mjta nj Yit Uj bjhif KGik cldoahf brYj ntoajh, j rlgoahd t myJ jl bjhif myJ to brYj flghLs eg myJegf brhJf J bghW rhljfjh Uj ntL. t,.j ehL rl30/1983. (2) Any tax assessed on or has become payable by, or any other amount due under this Act from a dealer or person and any fee due from him under this Act, shall, subject to the claim of the Government in respect of land revenue and the claim of the Agriculture and Rural Development Bank in regard to the property mortgaged to it under sub-section (2) of section 28 of the Tamil Nadu Co-operative Societies Act, 1983, have priority over all other claims against the property of the said dealer or person and the same may without prejudice to any
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other mode of collection be recovered, -- tf bragl myJ brYj ntoajhs t vJ myJ j rl go mj tf myJ eguh brYjgl ntoa w bjhif vJ kW j rl go mtuh bfhLgl ntoa flz vJ, y tUthia bghWjtiu mu nfhifF cgL 1983 -M ML j ehL TLw rfF rlgo 28-M c (2)-M c go milkhd itfgLs brhid bghWjtiu, ntsh kW Cuf ts t nfhifF cgL nkbrhd tf myJ eguJ brhJF vuhd w nfhiff midF nkyhf, KDik bfhljhf UF, kW mJ w tif vj Kiwyhd tNF C, (a) as land revenue, or, y tUthahfnth myJ, (b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him: Fwa eLt vtlK bfhLfgl zg ng mj Fwa eLtuh (Magistrate) fgl jlid bjhifahfnth tNfglyh. Provided that No proceedings for such recovery shall be taken or continued as long as he has, in regard to the payment of such tax, other amount or fee, as the case may be, complied with an order by any of the authorities to whom the dealer or person has appealed or applied for revision, under sections 51,52,54,57,58,59 or 60. Mdh, 51,52,54,57,58,59 myJ 60 Ma f go tf myJ eg mjifa tahf w bjhifahf myJ nenfg flzkhf brYJj bjhlghf, nkKiwpL brj myJ uhF zUj mfhumikf Vbjh MizbahWF tNfhf mt zUF tiuY mjifa eltoiff vtiw nkbfhsnth bjhlunth TlhJ. (3). On any amount remaining unpaid after the date specified for its payment as referred to in subsection (1) or in the order permitting payment in instalments, the dealer or person shall pay, in addition to the amount due, interest at one and a quarter per cent per month of such amount for the entire period of default: (1)-M c RlgLs bjhifia brYJtjfhf FJiufgl nj Fd myJ jtizf Kiwgo brYJtjF mDkfgl Miz FJiufgl njF dU brYjglhk v cs, vj bjhif J mj tf myJ eg brYj ntoa bjhifnahL Tljyhf mthW brYj jtWw bkhj fhyF khjhu toahf WF xnw fh GfhL j mbjhif J brYJj ntL. Provided that if the amount remaining unpaid is less than one hundred rupees and the period of default is not more than a month, no interest shall be paid: Mdh, mthW brYjhJ vs bjhif %gh WF Fiwthf UJ brYjjta fhyms xU khjF fhk Ujh, to vjid brYj ntoaiy: Provided further that where a dealer or person has preferred an appeal or revision against any order of assessment or revision of assessment under this Act, the interest payable under this subsection, in respect of the amount in dispute in the appeal or revision, shall be postponed till the disposal of the appeal or revision, as the case may be, and shall be calculated on the amount that becomes due in accordance with the final order passed on the appeal or revision as if such amount had been specified in the order of assessment or revision of assessment as the case may be, Mdh, xU tf, myJ eg jrl go VnjD tf myJ Ua tf MizF vuhf, nkKiwpL myJ uh xid jhf brJslJ nkKiwpL myJ uh r cs bjhifia bghWj tiu j cgo brYjjf to nkKiwpL myJ nenfg uh KobgW tiu j itfgL kW nkKiwpL myJ uh J tHfgL W MizF Vg tf myJ nenfg Ua tf tHfgL W Miz mjifa bjhif FJiufgLsij nghnw bfhLglntoa bjhif J, to fzlgLj ntL. (4) Where a dealer submits the prescribed return after the expiry of the prescribed period, heshall pay, in addition to the amount of tax due as per his return, interest at one and a quarter per cent of the tax payable for every month or part thereof. xU tf tFJiufgl t tu mifia tFJiufgl fhybfL Kow d gjDlJ, mt, mtuJ t tuiugo
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bfhLgl ntoa bjhifnahL Tlnt, toia xbthU khjF myJ mj gF vjF, brYjjf t WF xnw fh GfhL j brYJj ntL. (5) Where the tax paid under this Act is found to be in excess on assessment or revision of assessment, or as a result of an order passed in appeal, revision or review, the excess amount shall be refunded to the dealer after adjustment of arrears of tax, if any, due from him. Where the excess amount is not refunded to the dealer within a period of ninety days from the date of the order of assessment or revision of assessment and in the case of order passed in appeal, revision or review within a period of ninety days from the date of order giving effect to such order passed in appeal, revision or review, the Government shall pay by way of interest, where the amount refundable is not less than one hundred rupees, a sum equal to a sum calculated at the rate of half per cent or part thereof of such amount for each month or part thereof after the expiry of the said period of ninety days. W tf myJ Ua tf myJ nkKiwpL, uh myJ kW M kD J tHfgl Mizgo, j rlgo brYjglt, ifahdjhf Ugjhf fhQlJ, mjif bjhif, mtuh brYjgl ntoat bjhif VJ Yit Ujh, mjlhf r bragl , mjtfUF U bfhLfgLj ntL. tf Miz myJ Uatf Miz wfgl njUJ bjhW ehfis bfhlfhy msFshf kW nkKiwpL, uh myJ kW M J Mizwfgl ne nkKiwpL, uh myJ kW M wfgl mjifa MizF brais bfhLw Miz njUJ bjhW ehfis bfhl xU fhy msFshf mj if bjhifahdJ tfUF U bfhLfhUFlJ U bfhLfgljf bjhifahdJ, W%ghF Fiwthf yhUFlJ, nkbrhd bjhW ehfis bfhlfhy ms Kotilj d, khj xbthWFnkh myJ mj gFnfh mjifa bjhif khj xWnfh myJ mj gFnfh WF miu GfhLvw j fzlgl bjhifFrkkhd bjhifbahiw muR, toahf tHf ntL. Explanation.For the purpose of this section, the expression order passed in appeal, revision or review shall not include order passed in such appeal, revision or review with direction to make fresh assessment order. j nehffhf, "nkKiwpL, uh myJ kW M J wfgl Miz " vW tUw brhbwhl, mjifa nk KiwpL, uh myJ kW M J wfgl MizahdJ, ajhf tf Mizia wf gw Mizia cslfhJ. 12,16(5) [FORM -RR]. -12. Interest. (1) If the refund amount due to a dealer is not received by him within the period specified in subsection (5) of section 42, he shall make an application to the assessing authority claiming the interest payable by the Government. (2) (a) On receipt of the application, the assessing authority shall, after such enquiry as it may consider necessary for the purpose of verification of the eligibility of the dealer and the correctness of the claim made, issue a notice for the payment of the interest. (b) If on such enquiry, the assessing authority finds that the claim is not in order or that the amount of interest claimed is not admissible either in full or in part, it shall, after giving the dealer an opportunity of being heard, and for reasons to be recorded in writing, reject the claim or disallow such part of the claim. -16(5) The notice for levy of penalty or interest will be issued in Form RR. Form RR-Notice of interest/penalty.
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43. tUth nkhro brtjfhd khw yh iyaJ Mj.Transfers to defraud revenue void:
Where, during the pendency of any proceedings under this Act or after the completion thereof, any dealer creates, a charge on, or parts with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever of any of his assets in favour of any other person, with the intention to defraud the revenue, such charge or transfer shall be void as against any claim in respect of any tax, or any other sum payable by the dealer as a result of the completion of the said proceeding or otherwise: j rl goahd eltoiff vit YitUF nghJ myJ mJ KotiltjF Kd tf vtU jdJ brhJf vtiw w eg vtUF gid, milkhd, mg, gkhw myJ wtif khw vdthf UjhY mjifa khw vj _ykhf tUth nkhro br cfUnjhL cilik JbghW rhLif (charge) xiw cUthFlJ myJ milikia L LlJ, mjifa bghW rhLif myJ khwkhdJ, nkbrhd eltoif KoWtj myJ w isthf tfuh brYjjf t vjid myJ wbjhif vtiw bghWj msyhd cik nfhif vtWF vuhf yh iyaJ Mj ntL. Provided that, such charge or transfer shall not be void if it is made - Mdh, mjifa bghW rhLif myJ khwkhdJ, (a) for adequate consideration and without notice of the pendency of such proceeding under this Act or, as the case may be, without notice of such tax or other sum payable by the dealer; or, ngha kW gaDfhf, rl go mjifa eltoif KowhJ Ugij ftfhk myJ nenfg, tfuh brYjgljf mjifa t myJ w bjhifia ftfhk brUjh; myJ, (b) with the previous permission of the assessing authority. tf mfhu mik K mDk bgW brUjh j rlgo yh iyaJ Mj TlhJ.
44. jl bjhifia myJ toia tN brj Recovery of penalty or interest:

Any penalty or interest payable under this Act, shall be deemed to be tax under this Act, for the purposes of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act. j rl brYjjf jlbjhif myJ to vJ, tNF kW s bgW nehffSfhf, j rl goahd tahf bfhsgLj ntL. kW mJ, j rlgo Fw bra x bghUL bjhlfgL vj eltoifFnkh myJ j rlgo brYjglhJ vs bkhj bjhifia s bgWtjnfh C Uj ntL.
45.D w Kiw tNj Further mode of recovery:

(1) The assessing authority may, at any time or from time to time, by notice in writing a copy of which shall be forwarded to the dealer at his last address known to the assessing authority require. tf mfhu mik, vneuY myJ mtnghJ vGJ _ykhd mthyhf, mt efiy tf mfhu mikF bjj tfuJ fil KftF mD,. (a) Any person from whom money is due or may become due to the dealer, or to any person who has become liable to pay any amount due under this Act; or, eg vtlUJ tfUnfhmyJ j rlgo bjhif vjid brYj ntoa flghLs egbutUFnkh gz tuntoUwnjh myJ mtUF gz bfhLgl ntoajhf csnjh mtiu;myJ, (b) Any person who holds or may subsequently hold money for, or on account of the dealer or other person who has become liable to pay any amount due under this Act, to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice, (not being before the money becomes due or is held) so much
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of the money as is sufficient to pay the amount due by the dealer or other person in respect of the arrears that have become payable under this Act or the whole of the money when it is equal to or is less than the arrears aforesaid. tfUfhfnth myJ j rlgo bfhLgl ntoa bjhif vij brYj fLghL bfhLs w egvtUfhfnth, myJ mt rhghfnth, gzitUw myJ d gzitUfToa eg vtiubfhLgl ntoa bjhif J myJ itUF bjhif J cldoahf myJ mj m FJiufgl fhyF (mj bjhifia itUF myJ mj bjhifia bfhLgl ntoa fhyF Kdjhf yhk) j rlgo brYjjf Yit cs bjhiffis bghWj ms mj tfuh myJ ntW eguh bfhLgl ntoa bjhifF nghJkhd bjhifia myJ mbjhif nkny brhd Yit bjhif msnyh myJ mjD Fiwthf Yit UFkhdh, mj bkhj bjhifia tf mfhu mikF brYj nfhUj ntL. (2) The assessing authority may, at any time, or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. mj t f mfhu mik vj neuY myJ mtnghJ, mjifa m vjid Ujnth myJ fnth myJ mj mig bjhlJ vj bjhifia brYJtjfhd fhyij ofnth brayh. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt. j goahd mifbahWF za tif gz brYj vjid brw egbutU, mtf mfhu go gz brYj bragljhf bfhsgLj ntL kW tf, mfhu mik tu lhdJ, mj tu o Flgl bjhifasF mjifa eg flgho Fa rahf kW nghJkhd Lghf mikj ntL. (4) Any person making any payment to the dealer after receipt of the notice referred to in this section, shall be personally liable to the assessing authority to the extent of the payment made or to the extent of the liability of the dealer for the amount due under this Act, whichever is less. j Rlgl mid bgwjF d, tfl brYj vjid br w eg vtU vj msF brYjglnjh, mj msF myJ j rlgo tfUF bfhLgl ntoajhf cs bjhiffhd tf flghL ms Ma t vJ Fiwthdnjh, mj msF jgl tif tf mfhu mikF neuoflghL cilatuhj ntL. (5) Where any person to whom a notice under this section is served, objects to it by a statement in the prescribed form that the sum demanded or any part thereof is not due by him to the dealer or that he does not hold any money for or on account of the dealer, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or part thereof, as the case may be, to the assessing authority, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the assessing authority to the extent of his own liability to the dealer on the date of the notice or to the extent of the liability of the dealer for the amount due under this Act, whichever is less. j go X m rh bragl vj egU, mij tFJiufgl gotyhd tuiu (Statement) _y nffgl bjhif myJ mj gF vJ mtuh tfUF bfhLglntoaJ iybad myJ mt, mj tfUfhf, myJ mt bghUL vj bjhifia itUfiy vd kWghnuahdh, j go brhygl vJ mj egiu nenfg nffgl bjhifia myJ mj gFia tf mfhu mikF brYJkhW nfhUtjhf bfhsgLj TlhJ; Mdh mjifa tuiu (Statement) bghahdJ vgJ Ka tu vj mogil fLofglh, mj eg, mj m nj mj tfl mtUFs brhj Kiw ms myJ j rl go mj tf bfhLgl ntoa bjhifF mj tfUFs flghL ms, t vJ Fiwthdnjh mj ms tf mfhumikF jgl tif neuo flghLilatuhwh. 9(4), 16(2) [FORM U,QQ].
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-9(4) The notice in writing, indicating the amount payable under the Act, referred to in sub-section (5) ofsection 45 shall be in Form U. -16(2) Where a person to whom a notice under section 45 is served objects to it by a statement under subsection(5) of section 45, such statement shall be in Form QQ. [FORM U,QQ]. U-Form of notice for recovery of money due.QQ-Form of declaration by person objecting to the notice under Section45. (6) Any amount which a person required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue. tf mfhu mikF xU eg brYj nfhugl bjhif vJ myJ j go mt tf mfhu mikF jhnk neuoahf flghLila vj bjhif, brYjglhk vUFkhdh, mJ nkny brhygl eg brhJf jhd bghW rhLif xwhf UF kW mJ y tUth Yitia nghnw tNfglyh. Explanation. For the purposes of this section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such dealer to such person and as may be lawfully subsisting. j nehffSfhf tf xUtUF bfhLgl ntoa bjhif myJ tf xUtUF myJ mt bghUL eg vtuhY itJ tugL bjhifahdJ mjifa egUF mjifa tfuh bfhLf ntoajhf MfToa kW rlgoahf csjhf UfToa mjifa nfhiff vitnaD U, mtiw fUbfhljF , fzlgLj ntL.
46. tf tf khwgLnghJ tia tNj. Recovery of tax where business of dealer is transferred.Where the ownership, of the business of a dealer liable to pay tax or other amount, is transferred, any tax or other amount payable under this Act in respect of such business and remaining unpaid at the time of the transfer and any tax or other amount due up to the date of transfer, though un-assessed, may, without prejudice to any action that may be taken for its recovery from the transferor, be recovered from the transferee as if he were the dealer liable to pay such tax or other amount: tianah myJ ntW bjhifianah brYj flghL bfhLs xU tf tf jhd cilik khw bragLnghJ, j rlgo mjifa tfij bghWJ brYjjfJ, mj khw nghJ brYjglhk vsJkhd t myJ ntW bjhifia kW t ffglhkUjhY mj khw fG nj tiu bfhLgl ntoa ntW bjhif myJ tahdJ, mjid khw brgtlUJ tN bra vLfgL vj eltoifF Cyhk, mj khwij bgWgtlUJ, mjifa t myJ ntWbjhifia mtnu brYj f LghL bfhLs tfiu nghnw tNfyh. Provided that the recovery from the transferee of the arrears of taxes due for the period prior to the date of the transfer shall be limited to the value of the assets he obtained by transfer. Mdh, khw bragLtjF Kija nj tiuyhd, khw bragl brhUfis bgWgtlUJ oj bragL t Yit bjhifahdJ, khw _y mt bgW brhJf k msF kLnk Uj ntL.
47. gidbjhif kW tbjhif Kjyhdtiw KGikahFj. Rounding off of turnover, tax,.The amount of turnover, tax, fee, penalty, fine or any other sum payable, and the amount of refund due, under this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, 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
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be ignored. j rl goahd gid bjhif, t, flz, jl bjhif gz jl myJ brYjjf ntW vj bjhif, kW U bfhLgl ntos vj bjhif, mijaLj %gh FKGikahfgl ntL; kW mj nehffhd mj bjhif igrhit csla %gh gFahf Ujh, mjifa gF IgJ igrhnth myJ mjF mfkhfnth Ujh, mj bjhif xU %ghF cajgLj ntL; kWmjifa gF IgJ igrhF Fiwthf Ujh, mJ LlgLj ntL. Explanation.- If the total turnover of a dealer consists of several items of turnover liable to tax at different rates each such item of turnover shall be rounded off as provided in this section. xU tf bkhj btntW gidbjhif btntW jf t FshF gntW gid bjhif dfis cslajhf Ujh, mjifa xbthU gid dK j tif braglthW KGikahfgLj ntL.
48. tf t Miza, tf t nkKiwpL Jiz Mizaf, tf t Jiz Mizaf, tf t cj Mizaf, tf t mYtyf Mnah mkJif Appointment of Commissioner of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes and Commercial Tax Officers:
muR, xU tft Mizaiu kW njitbad fUJ gy tft iz Mizafis, tft nkKiwpL Jiz Mizafis, tft Jiz Mizafis, tft (brayhf), Jiz Mizafis, tft nkKiwpL cj Mizafis, tft kly cj Mizafis, tft Uthf cj Mizafis, tft cj Mizafis (tf), tft cj Mizafis (brayhf) kW tft mYtyfis jh jfbjd fUJwthW j rldh myJ mjgo Kiwna mtfSbfd mfgl gfis br nehffhf mkjyh. tft Miza jkbfd mfglgfis khy KGtY nkbfhSj ntL; kW w mYtyf, jfSila gfis, muR myJ j bghUL mfhukfgl VnjD mfhu mik myJ mYty jfSbfd xJF mjifa cq viyf nkbfhsyh. jehLrlII /1864. Section 48-A. clarification and advance ruling.(1) The Government may constitute a state level authority for clarification and ruling (hereinafter in this section,referred to as the authority ) comprising of the commissioner of commercial taxes and two additional commissioners to clarify, any point concerning the rate of tax, on an application by a registered dealer: Provided that no such application shall be entertained unless it is accompained by proof of payment of such fee, paid in such manner, as may be prescribed. (2) No application shall be entertained where the question raised in the application,(i) is already pending before any appellate or revising authority of the department or appellate tribunal or any court; or (ii)relates to an issue which is designed apparently for avoidance of tax:
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Provided that no application shall be rejected under this sub-sectionwithout giving the applicant a resonable opportunity of being heard and where the application is rejected, reasons for such rejection, shall be recorded in this order. (3) The order of the authority shall be binding.-
(i) on the applicant who has sought for the clarification or advance ruling; (ii) in respect of goods in reletion to which the clarification or advance ruling was sought; and (iii) on all the officers working under the control of the commissioner of commercial taxes. (4) The authority shall have power to review, amend or revoke its clarification or advance ruling at any time for good and sufficient cause after giving an opportunity of being heard to the affected parties. (5) An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation. 12(A) FORM-VV- ADVANCE RULING
49. tUth tN rl go Jiz MizaUFs j mfhuf. Special powers of Deputy Commissioner under Revenue Recovery Act. .(1) A Territorial Deputy Commissioner or an Deputy Commissioner (Assessment) shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 for the purposes of recovery of any amount due under this Act. xU kly Jiz Miza myJ X Jiz Miza (tf) j rlgo bfhLgl ntoa vj bjhifia s bgW nehffSfhf, 1864-M ML jehL tUth tN rlgo X MaUFs mfhufis bgwtuhj ntL. ika rlVII/1839 (2). Subject to the provisions of sub-section (3), the Territorial Deputy Commissioner and the Deputy Commissioner (Assessment) shall, for the purposes of recovery of any amount due under this Act, have the powers of the Commissioner under the Tamil Nadu Rent and Revenue Sales Act, 1839, for the sale of property distrained for any amount due under this Act. (3)-M tifKiwfSFcgL, kly Jiz MizaU kW tf Jiz MizaU, jrl go YitYs bjhif vjid sbgW nehffSfhf, jrlgo bfhLgl ntoa bjhif vjfhf, ifgwgl brhJfis gid brtjfhf 1839-M ML jehL thlif kW tUth gid rlgo Mizahs mfhufis bgUj ntL. ikarlVII/1839 (3). Notwithstanding anything contained in the Tamil Nadu Rent and Revenue Sales Act, 1839, the Territorial Deputy Commissioner and the Deputy Commissioner (Assessment), in the exercise of the powers conferred by sub-section (2), shall be subject to the control and superintendence of the Joint Commissioner having jurisdiction and the Commissioner. 1839-M ML j ehL thlif kW tUth gid rl vd mlUj nghY, kly Jiz Miza kW (tf) Jiz MizaU (2)-M c tHfgLs mfhufis brYJt mfhu tu bgw iz Miza kW Miza fLghoY nkghitY Uj ntL.
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(4). The Territorial Deputy Commissioner and the Deputy Commissioner (Assessment), may subject to the control and superintendence of the Joint Commissioner and the Commissioner, delegate the powers vested in them under sub-sections (1) and (2), to any officer not below the rank of an Deputy Commercial Tax Officer placed under their authority and the provisions of subsection (1) and sub-section (2) shall apply to such officer as they apply to the Territorial Deputy Commissioner and the Deputy Commissioner (Assessment). kly Jiz MizaU kW(tf) Jiz Miza, iz Miza kW Miza Mnah fLghL kW nkghit FgL (1)-M c kW (2)M c mtfSF tHfgLs mfhufis, mtf mfhuFgl Jiz tft mYty gjiyF Hyhj mfh vtlK xgilfyh kW (1)-M c kW (2) M c tifKiwf, kly Jiz MizaUF (tf) Jiz MizaUF bghUJtJ nghynt, mjifa mYtyUF bghUJj ntL.
50. nk KiwpL ghaij mikJU thFj. Constitution of AppellateTribunal..(1). The Government shall constitute an Appellate Tribunal consisting of, subject to the provisions of sub-section (2), a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act. The Chairman shall be a Judicial Officer not below the rank of a District Judge and the other two members shall possess such qualifications as may be prescribed. (2)M c tifKiwfSFgL, muR, j rldh myJ jrlgo nkKiwpL ghaF mfgLs gfis bragLJtjfhf xU jiyt kW uL cWdfis csla xU nkKiwpL ghaij mikJUthfyh. jiyt, khtl g goiyF Hyhj Jiw mYtyuhf, w uL cWdfS tFJiufgl mjifa jFfis cilatfshf Uj ntL. -13 . -13. Appellate Tribunal. (1) Of the two members of the Appellate Tribunal (other than its Chairman), one shallbe an officer of the Commercial Taxes Department of the State Government not below the rank of Joint Commissioner. The other member shall be (a) an officer of the Indian Audit and Accounts Service; or (b) an officer of the Income-Tax Department not below the rank of Joint Commissioner of IncomeTax; or (c) an officer of the above cadre in Central Excise Department or Customs Department or RailwayAccounts Department or Defence Accounts Department; or (d) an outsider who is (i) a member of the Institute of Chartered Accountant of India, and possess practical experienceof not less than five years as a Chartered Accountant; or (ii) a member of the Institute of Cost and Works Accountants of India and possess practicalexperience of not less than five years as a Cost Accountant. (2) Any Additional Member other than a judicial officer of the Appellate Tribunal appointed under subsection (2) of section 50 shall be an officer not below the rank of Deputy Commissioner of the Commercial TaxesDepartment of the State Government, (2). Notwithstanding anything contained in sub-section (1), the Government may, from time to time, appoint such number of persons to be additional members of the Appellate Tribunal as the Government may deem necessary and for such period as may be specified in this behalf: (1)-M c vd mlUj nghY, muR mtbghGJ, njitbad fUJ mjifa vifyhd egfis nkKiwpL gha TLj cWdfshf, j bghUL FJiufgL mjifa fhy msF mkjyh .
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Provided that as nearly as may be one half of such additional members shall be Judicial Officers not below the rank of a Subordinate Judge and the remaining additional members shall possess such qualifications as may be prescribed. Mdh, mjifa TLj cWdf ljl xU ghd rhiy g goiyF hyhj Jiw mYtfshf kiwa TLj cWdf tFJiufgl mjifa jFfis bfhltfshf Uj ntL. 3). Any vacancy in the membership of the Appellate Tribunal shall be filled by the Government. nkKiwpL gha cWd gj cs fhl vJ murh uggLj ntL. (4). (a) The functions of the Appellate Tribunal may be exercised - nkKiwpL ghagf,(i) By a Bench consisting of three members constituted by the Chairman; or, jiytuh mikJUthfgl _W cWdfis bfhl Mabkhdh, (Bench) myJ, (ii) By a Bench consisting of two members constituted by the Chairman, jiytuh mikJUthfgl uL cWdfis bfhl Mabkhdh, myJ, (iii) By a single member of the Appellate Tribunal nominated in this behalf by the Chairman, in cases where the disputed turnover as determined by the assessing authority does not exceed one lakh of rupees. tf mfhu mikgh zfglgo MnrgizFa gidbjhif X yr %ghF fhj nef, jiytuh j bghUL mkjgL nkKiwpL gha xUj cWduh iwntwglyh. Explanation.The single member referred to in sub-clause (iii) may be either the Chairman or any other member: (iii) vD cT Rlgl xUj cWduhdt, jiytuhfnth myJ, ntW cWdbuhUtuhfnth Ufyh. Provided that, if any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may, in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member. Mdh , (jiyt myhj) xU j cWd Kghfnth myJ (jiyt X cWduhf myhj) X Ma K tJs tHF vY rldh (Question of Law) xUjh, mjifa j cWd myJ MakhdJ, mtuJ myJ mj csnj, mj jiyt cWduhfs Ma x Kofhf mtHif xJ(Reserve) itfyh. (b)Where an appeal or application is heard by a Bench consisting of three members and the members differ in opinion on any point, the point shall be decided in accordance with the opinion of the majority. _W cWdf mla X Ma xU nk KiwpL myJ zg J rhuiz elJlJ, VnjDbkhU fUJT (point) cWdfSilna fUJntWghL Vglh, mfUJ TwhdJ bgUghik fUzf Ko bragLj ntL. (c)Where an appeal or application is heard by a Bench consisting of two members, and the members are divided in their opinion on any point, the point shall be referred for decision to a Bench consisting of three members, of whom one shall be the Chairman. uL cWdf mla X Ma, xU nkKiwpL myJ zg J rhuiz elJlJ, VnjD xU fUJ T J cWdfSilna fUJ ntWghL Vglh, mfUJ TwhdJ, jiyt csla _W cWdfis bfhl X Ma KoF rhoaDg gLj ntL. (5) The Appellate Tribunal shall, with the previous sanction of the Government, make by notification, regulations consistent with the provisions of this Act and the rules made thereunder for regulating the constitution and the procedure and the disposal of its business . nk KiwpL ghakhdJ, mu Kija xgl, mif thyhf, j rl tifKiwfSF mj bragl fSF zf, mj mik, eilKiw mj mYtiy Ko brj Matiw xGF KiwgLJtjfhf xGF Kiw fis(Regulations) brJ bfhSj ntL.
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51. nk KiwpL Jiz Mizal nkKiwpL. Appeal to Appellate Deputy Commissioner.

(1) Any person objecting to an order passed by the appropriate authority under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28, section 29, section 34 or sub-section (2) of section 40 other than an order passed by an Deputy Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him, in the manner prescribed, appeal to the Appellate Deputy Commissioner having jurisdiction: ca mfhu mikgh, 22M , 24M , 26M , 27 M (1), (2),(3), (4) Ma cf, 28-M , 29-M, 34 M myJ 40-M (2)M cf go [(tf) Jiz Mizauh wfgl Miz myhj w)] wfgl Miz xF kW bjF eg vtU, tFJiufglKiw mtl mj Miz rhbragl njUJ KgJ ehfis bfhl xU fhy msF, mfhutu bfhLs nkKiwpL Jiz Mizal nkKiwpL brJ bfhsyh. Provided that the Appellate Deputy Commissioner may, within a further period of thirty days admit an appeal presented after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period: nkKiwpL Jiz Miza, nk Kiwplhs Kj brhygl fhy msF mKiwpL KlglhjjF ngha fhuz bgUjh vW mt bjwflh, Kj brhygl KgJ eh fhy ms Kow d, Klgl nkKiwpoid, nkY KgJ eh mla xUfhy msF Vfyh. Provided further that in the case of an order under section 22, section 24, section 26, subsections (1), (2), (3) and (4) of section 27, section 28 or section 29, no appeal shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant. nkY 22M , 24M, 26M , 27 M (1), (2), (3), (4)M a cf, 28-M myJ 29-M fgoahd Miz x ne, nkKiwplhsuh bfhLgl ntoajhf Vfgl tia myJ nenfg mjbfd brYjjfjhf MUfToa mjifa jtizfis brYajF kW mj tf mfhumikgh ffgl tF nk Kiwplhsuh vfgl tF ilnas ntWgho WF UgijJ Gfhoid brYajF iwthd MjhuJl izJ bfhLjhy j c go m nkKiwpoid rhuizF VWbfhsgLj TlhJ. 14(1),(2),(3),(9) [Form-X]. 14(1). Appeal and Revision. (1) Every appeal preferred under sections 51 and 52 shall be in Form X and shall beverified in the manner specified therein. It shall be in duplicate and shall be accompanied by two copies of the orderappealed against one of which shall be a certified copy: Provided that the appellate authority may entertain the appeal, if it is satisfied that the appellant has sufficientcause for not furnishing the copies of the order appealed against (2) The appeal shall also be accompanied by proof of payment of fee of rupees one hundred. (3) If the Appellate Authority finds any defect or omission in the appeal, it shall return the appeal forrectification of the defect or for supplying the omission and re-presentation within ten days from the date of receipt by theappellant: Provided that where the appeal is re-presented after the expiry of the period of ten days, the appellate authorityconcerned may admit such petition, if re-presented within a further period of ten days and if it is satisfied that theappellant had sufficient cause for not re-presenting the appeal within the said period.
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(9) If an appellant or a revision petitioner dies while the proceedings under sections 51, 52, 54 or 57, as thecase may be, are pending and such proceedings cannot be proceeded with unless the legal representative of the appellantor revision petitioner, as the case may be, is brought on record, the Appellate Deputy Commissioner or the Appellate Joint Commissioner or the Joint Commissioner or the Additional Commissioner of Commercial Taxes, as the case may be, shall adjourn further proceedings to enable the legal representative of the deceased appellant or revision petitioner, as thecase may be, to appear and apply for being made a party in the said proceedings. If the legal representative fails to do sowithin ninety days from the date on which the appellant or the revision petitioner dies, the appeal or revision petition, asthe case may be, shall abate as regards the deceased. Form X-Form of appeal under section 51 and 52 (2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by such fee not exceeding one hundred rupees as may be prescribed. nkKiwplhdJ tFJiufgl gotUj ntL kW tFJiufgl Kiw rghfgL, tFJiufgl ToathW W %ghF fhj mjifa flzJl izJ bfhLj ntL. (3) In disposing of an appeal, the Appellate Deputy Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient reasons to be recorded in writing nkKiwpoid Ko brif, nkKiwpL Jiz Miza, nkKiwplhs nffgLtjF ahakhd xU thid bfhLj d, vGJU gbrtjFa nghJkhd fhuzfSfhf,(a) In the case of an order of assessment -- tf Miz xiw bghWjne, (i) Confirm, reduce, enhance or annul the assessment or the penalty or both; mj tfig myJ jl bjhifia myJ uil cWgLjyh, Fiwfyh, cajyh myJ mjw brayh; (ii) Set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or, mj tfid gfglthwhd mjifa nkrhuizF d mj tf mfhu mikF jhf tf brkhW gfyh; myJ, (iii) pass such other orders as he may think fit; or, mt bghUjbkd fUJwthW mjifa w Mizfis wfyh; myJ, (b) In the case of any other order, confirm, cancel or vary such order: ntW VnjD Mizia bghWj ne, mjifa Mizia cWgLjyh, fyh, myJ khaikfyh. Provided that at the hearing of any appeal, the appropriate authority shall have the right to be heard either in person or by a representative. Mdh, nkKiwpL vij rhuiz brif, ca mfhu mikghdJ neuoahfnth myJ rhghWe (u) xUt _ynkh nffgL cik bfhoUj ntL. 14(10). (a) Every appeal under sub-section (1) of section 58 to the Appellate Tribunal and memorandum ofcross-objection under sub-section (2) of section 58 to the Appellate Tribunal shall be in Form Z and Form AA,respectively, and shall be verified in the manner specified therein. The officer empowered under sub-section (1) ofsection 58 shall be the Joint Commissioner concerned in respect of an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51 or by the Appellate Joint Commissioner under sub-section (3) ofsection 52.
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(b) It shall be in quadruplicate and shall be accompanied by four copies of the order appealed against,one of which shall be a certified copy and also four copies of the order of the assessing authority. (c) Every such appeal other than an appeal preferred by the officer empowered under subsection (1) ofsection 58, shall also be accompanied by a treasury receipt or a money receipt issued by the Department or crosseddemand draft or pay order of a Bank in support of having paid the fee calculated at the rate of two per cent of the disputedtax and penalty subject to a minimum of rupees five hundred only and a maximum of rupees two thousand only. (4). Not with standing that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: (1) M c-go nkKiwpL xW KlgoUj nghY, vj tf MizF vuhf nkKiwpL KlgLsnjh, mj Mizzf tbrYjgLj ntL. Provided that the Appellate Deputy Commissioner may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction, in such form and in such manner as may be prescribed: Mdh, nkKiwpL Jiz Miza, mt csnjgo, mj nk Kiwpil Ko brtjF K, mt iwwflh, nkKiwplhs tFJiufgl Toa mjifa gotY mjifa KiwY ngha iza tHFthuhdh, mtia brYJtJ bjhlghf, mt bghUj bkd fUJw mjifa giufis tHfyh. Provided further that the directions given under the first proviso shall stand vacated, if no order is passed under sub-section (3) within a period of one hundred and eighty days of the issue of order under the said proviso. nkY Kjyh tuiugo Miz wfgl bwgJ ehfis bfhl xU fhy msF (3) M cgo Miz vJwfglhlh, nkbrhd tuiugo tHfgl giuf fgljhL. 14(17) Every order of an appellate or revising authority under sections 51, 52, 54 and 57, as the case may be,shall be communicated to the appellant or revision petitioner, as the case may be, the respondent in each case and theauthority against whose order the appeal or revision was filed.
52. nkKiwpL iz Mizal nkKiwpL. Appeal to Appellate Joint Commissioner.

(1) Any person objecting to an order passed by the Deputy Commissioner (Assessment) under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28, section 29, section 34 or sub-section (2) of section 40 may, within a period of thirty days from the date on which the order was served on him in the manner prescribed, appeal to the Appellate Joint Commissioner having jurisdiction: Jiz Mizauh (tf) 22M, 24M , 26M , 27 M (1), (2), (3), (4) Ma cf, 28 -M ,29-M , 34 M myJ 40 M (2) M cfgo wfglMiz xF, kW bjF egvtU, mtl mj Miz rh braglnjUJ KgJ ehfis bfhl xUfhy msF, mfhutu bfhLsnkKiwpL izMizal tFJiufgl Kiw nkKiwpLbrJ bfhsyh. Provided that the Appellate Joint Commissioner may within a further period of thirty days admit an appeal presented after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period: nkKiwpL izMiza, nkKiwplhs Kj brhygl fhy msF mnk KiwpL KlglhjjF ngha fhuz bgUjh vW, mt iww
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flh, brhygl KgJ eh fhy msfhyhtahd d, KlglnkKiwpoid, nkY KgJ eh mlaxU fhy msF mDkfyh. Provided further that in the case of an order under section 22, section 24, section 26 or subsections (1), (2), (3) and (4) of section 27, section 28 or section 29, no appeal shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant.: nkY 22M , 24M , 26M , 27M (1), (2), (3), (4) cf, 28 -M myJ 29-M fgoahd Miz x ne, nkKiwplhsuh VfgL bfhLgl ntoajhf Vfgl tia myJ nenfg mjbfd brYjjfjhUfToa mj mjifa jtizfis brYajF kW tf mfhumikgh ffgltF nk Kiwplhsuh VfgltF ilnas ntWgho WF UgijJ Gfhoid brYajF iwthd MjhuJl izJ bfhLjhy j cgo mnk Kiwpoid rhuizF VWbfhSj TlhJ. 14(1),(2),(3),(9)-Form X (See the previous section rule).Form X-Form of appeal under section 51 and 52. (2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by such fee not exceeding one hundred rupees, as may be prescribed.nkKiwplhdJ tFJiufgl gotUj ntL vgnjhL, tF-Jiufgl Kiw rghfgL, tFJiufgl ToathW EhW %ghFfhj mjifa flzJl izJbfhLj ntL. (3) In disposing of an appeal, the Appellate Joint Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient reasons to be recorded in writing nkKiwpoid Ko brif, nkKiwpL iz Miza, nkKiwplhs nffgLgtjFa ahakhd xU thid bfhLj d, vGJU g brtjFa nghJkhd fhuzfSfhf, (a) in the case of an order of assessment --tf Miz xiw bghWjne, (i) confirm, reduce, enhance or annul the assessment or the penalty or both; mj tfig myJ jlbjhif myJ uil cWgLjyh, Fiwfyh, cajyh, myJ mjw brayh; (ii) set aside the assessment and direct the Deputy Commissioner (Assessment) to make a fresh assessment after such further inquiry as may be directed; or, mj tfid , gfglthwhd mjifa nkYkhd rhuizF d, mj Jiz Miza (tf) gfglthW, jhf tf bragfyh; myJ , (iii) pass such other orders as he may think fit; or, mt bghUjbkd fUJwthW, mjifa w Mizfis wfyh; myJ, (b) In the case of any other order, confirm, cancel or vary such order: ntW VnjD Mizia bghWj ne, mjifa Mizia cW gLjyh, fyh myJ kh mikfyh. Provided that at the hearing of any appeal, the Deputy Commissioner (Assessment) shall have the right to be heard either in person or by a representative. Mdh, nkKiwpL vij rhuizbrif Jiz Miza (tf) neuoahfnth myJ rhghWe (u) xUt _ynkh nffgL cik bfhoUgh. 14(10). (a) Every appeal under sub-section (1) of section 58 to the Appellate Tribunal and memorandum ofcross-objection under sub-section (2) of section 58 to the Appellate Tribunal shall be in Form Z and Form AA,respectively, and shall be verified in the manner specified therein. The officer empowered under sub-section (1) ofsection 58 shall be the Joint Commissioner concerned in respect of an order passed by the Appellate Deputy
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Commissioner under sub-section (3) of section 51 or by the Appellate Joint Commissioner under sub-section (3) ofsection 52. (b) It shall be in quadruplicate and shall be accompanied by four copies of the order appealed against,one of which shall be a certified copy and also four copies of the order of the assessing authority. (c) Every such appeal other than an appeal preferred by the officer empowered under subsection (1) ofsection 58, shall also be accompanied by a treasury receipt or a money receipt issued by the Department or crosseddemand draft or pay order of a Bank in support of having paid the fee calculated at the rate of two per cent of the disputedtax and penalty subject to a minimum of rupees five hundred only and a maximum of rupees two thousand only. (4). Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: (1) M c-go nkKiwpL xW KlgoUj nghY, vj tf MizF vuhf nkKiwpL KlgLsnjh, mj Mizzft brYjgLj ntL. Provided that the Appellate Joint Commissioner may, in his discretion, give such directions as he thinks fit, in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction, in such manner, as may be prescribed: Mdh, nkKiwpL iz Miza, mt csnjgo, mjnk Kiwpil Ko brtjF K mt iww flh, nkKiwplhs tFJiufgl Toa mjifa Kiw ngha iza tHFthuhdh, mtia brYJtJ bjhlghf, mt bghUjbkd fUJw mjifa giufis tHfyh; Provided further that the directions given under the first proviso shall stand vacated, if no order is passed under sub-section (3) within a period of one hundred and eighty days of the issue of order under the said proviso. nkY Kjyh tuiugo Miz wfgl bwgJ ehfis bfhl xU fhy msF (3)-M cgo Miz vJ wfglhlh, nkbrhd tuiugo tHfgl giuf fgljhL.
53 iz Miza j mfhuf. Special powersof Joint Commissioner.

(1) The Joint Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 22, section 24, section 26, subsections (1), (2), (3) and (4) of section 27, section 28 or section 29 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit. iz Miza, jhkhfnt, 22M , 24M , 26M , 27-M (1), (2),(3), (4) Ma cf, 28-M myJ 29-M fgo, ca mfhu mikghwfgl Miz myJ gthd braKiw Miz (proceeding) xid jUJ, gyid brayh kW mjifa Miz myJ gthd braKiw MiztUth eyfSF CW isjh, jrl tifKiwfSFgL mjifa rhuizia brJ myJ mjifa rhuizia brkhW brJ, mjifa Miz myJ braKiw Mizia UaikgjF, khaikgjF myJ jSgo brtjF (setaside)eltoiffis bjhl, mt bghUjbkd fUJwthW mjng, mjifa Mizia wfyh. (2) The Joint Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if iz Miza, (1)-M c-Rlgl (Referred) mjifa Miz myJ, braKiw MizF vuhf,-
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(a)The time for appeal against the order has not expired; (mj MizF vuhd nkKiwpL fhy ms fhyhtahfiy, vwh, (b) The order has been made the subject of an appeal to the Appellate Deputy Commissioner or the Appellate Joint Commissioner or the Appellate Tribunal, or of a revision in the High Court; or, mj Miz, nkKiwpL Jiz MizaUF, myJ nkKiwpL iz MizaUF myJ nkKiwpL ghaF myJ cakw uh, xU tHF bghUshfgoUjh; myJ, (c)More than six years have expired after the passing of the order: mj Miz wfgl d, MwhLfSF nkyhUjh; eltoiffis bjhlFj MfhJ. Provided that if the order passed or proceeding recorded by the appropriate authority referred to in sub-section (1) involves an issue on which the High Court has given its decision adverse to the revenue in any other proceedings and an appeal to the Supreme Court against the order of the High Court is pending, the period of time between the date of the above said order of the High Court and the date of the order of the Supreme Court shall be excluded in computing the period referred to in clause (c). Mdh, (1)-M c- Rlgl ca mfhu mikgh, wfgl Miz myJ gthd braKiw Miz csla xU uid ng, w eltoiff vY tUthF khwhf cakw gUJ, cakw MizF vuhf mj crkw nkKiwpL xW KowhUjh, cakw nkbrhd Miz njF crkw Miz njF ilglfhy ms, (c) vD T Rlglfhy msit fzLif yfgLj ntL. (3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard. j go, XU egUF vuhf ghF Miz vJ, mj eg nffgLtjfhd thbghid bgUjhy, wfgLj MfhJ. (4). In computing the period referred to in clause (c) of sub-section (2), the time during which the proceedings before the Joint Commissioner remained stayed under the orders of a Civil Court or other competent authority shall be excluded.(2) M c (c) vD TRlgl fhy msid fzLif, iz MizaUF Kghfs eltoiffshdit X cika kw myJ w jFthj mfhu mik Mizfgo Witfgl jilahiz (Remained stayed) fhy msyfgLj ntL. 14(19) Every order of the Joint Commissioner under section 53 and of the Additional Commissioner undersection 55 shall be communicated to the dealer concerned, every other person affected by the order and to the authoritywhose order was the subject matter of the proceedings.
54. iz Miza uh mfhuf. Powers of revision of Joint Commissioner.

(1) Any person objecting to an order passed or proceeding recorded under this Act for which an appeal has not been provided for in section 51 or section 52 may within a period of thirty days from the date on which a copy of the order or proceeding was served on him, in the manner prescribed file an application for revision of such order or proceeding to the Joint Commissioner: 51-M myJ 52-M nkKiwpoF tif bragouhj, jrlgo wfgl Miz myJ gthd braKiw MizF kW bjw eg vtU, mtl mj Miz myJ braKiw Miz ef xW vjnj rh braglnjh, mnjUJ KgJ ehfis bfhl xU fhy msF, iz MizaUF mjifa Miz myJbraKiw Mizia uh brtjfhdzg xiw tFJiufgl Kiwjhf brayh. Provided that the Joint Commissioner may within a further period of thirty days admit an application for revision presented after the expiration of the first mentioned period of thirty
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days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period.Mdh, iz Miza, Kjbrhygl KgJ ehfis bfhl xUfhy ms fhyhtahd d, Kjbrhygl fhy msF, mj zgjhu mzg KlglhjjF ngha fhuz (sufficientcause) bgUjh vW, mt iwwflh, nkY KgJ eh fhy msF uhfhd zg xiw mDkfyh. (2) An application for revision shall be in the prescribed form and shall be verified in the prescribed manner. uhfhd zg xW, tFJiufgl got Uj ntL. kW mJ tFJiufgl Kiw r ghfgLj ntL. (3) On admitting an application for revision, the Joint Commissioner may call for and examine the record of the order or proceeding against which the application has been preferred and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, pass such order thereon as he thinks fit. iz Miza uhfhd zg xid, mDkj ng,vj Miz myJ braKiw MizF vuhf zg KlgLsnjh, mj gUid jUJ gfyh(Examine) kW mjifa rhuizia brayh myJ mij brJ, mjng j rl tif KiwfSFgL, mt bghUjkhd bjd fUJwthW, mjifa Mizia wfyh. (4). Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order or proceeding against which the application has been preferred: (1) M cgo zg xW KlgoUj nghY, vj Miz myJ bra Kiw MizF vuhf mzg KlgLsnjh, mjF zf, t, flz myJ w bjhifahdJ brYjgLj ntL: Provided that the Joint Commissioner may in his discretion give such directions as he thinks fit, in regard to the payment of such tax, fee or other amount before the disposal of revision, if the applicant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed. Mdh, iz Miza mj uh J KobtLF Kdjhf (Before the disposal) mjifa t, flz myJ w bjhif vij bghWJ, mt, iwW tif ngha izaij tFJiufgl mjifa gotY KiwY mjzgjhu mjh, mjifa brYjij bghWJ mtuJ csnj go (Discretion) mt bghUjbkd fUJw mjifa giufis mt tHfyh. (5) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.j go, XU egUF vuhfghF Miz vJ, mj eg nffgLtjfhd thbghid bgUjhy, wfgLj TlhJ. 14(7),(8),(17) Form-Y. 14(7) Every application for revision under section 54 or section 57 shall be in Form Y and shall be verified inthe manner specified therein. It shall be in duplicate and shall be accompanied by two copies of the original order againstwhich it is filed, one of which shall be a certified copy: Provided that the revising authority may entertain the said application if it is satisfied that the applicant hassufficient cause for not furnishing copies of the said original order. (8) If the Joint Commissioner or the Additional Commissioner finds any defect or omission in the revisionpetition, the Joint Commissioner or the Additional Commissioner of Commercial Taxes, as the case may be, shall return thepetition for rectification of the defect or for supplying the omission and re-presentation within ten days from the date ofreceipt by the petitioner: Provided that where the revision petition is re-presented after the expiry of the period of ten days, the JointCommissioner or the Additional Commissioner of Commercial Taxes may
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admit such petition, if re-presented within a furtherperiod of ten days and if he is satisfied that the petitioner had sufficient cause for not re-presenting the revision within thesaid period. (17) Every order of an appellate or revising authority under sections 51, 52, 54 and 57, as the case may be,shall be communicated to the appellant or revision petitioner, as the case may be, the respondent in each case and theauthority against whose order the appeal or revision was filed. Form-Y-Form of Revision.
55. TLj Miza j mfhuf. Special powers of Additional Commissioner.

(1)The Additional Commissioner may, of his own motion, call for and examine an order passed or proceeding recorded by the appropriate authority under section 22, section 24, section 26, subsections (1), (2), (3) and (4) of section 27, section 28 or section 29 or an order passed by the Joint Commissioner under section 53 or sub-section (3) of section 54 and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order thereon as he thinks fit. TLj Miza, jhkhfnt, KgL22M , 24M , 26M , 27-M (1), (2), (3), (4) Ma cf, 28-M myJ 29-M Ma fgo ca mfhu mikgh wfgl Miz myJ gthd braKiw Miz myJ 53M myJ 54- M (3) M cgo iz Mizauh wfgl Miz xid jUJ, gyid brayh kW mjifa Miz myJ gthd bra Kiw Miz, tUth eyfSF CW isjh, j rl tifKiwfSFgL, mjifa rhuizia brJ myJ mjifa rhuizia brkhW brJ, mjifa Miz myJ braKiw Mizia UaikgjF, khaikgjF myJ jSgo brtjF eltoiffis bjhl, mt bghUjbkd fUJwthW, mj ng mjifa Mizia wfyh. (2) The Additional Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if TLj Miza, (1)-M c Rlgl mjifa Miz myJ bra Kiw MizF vuhf,(a)The time for appeal against the order has not expired; or, mj MizF vuhd nk KiwpL fhy ms, fhyhtahfiy vwh, (b) The order has been made the subject of an appeal to the Appellate Tribunal, or of a revision in the High Court; or, mj Miz, nkKiwpL ghaF myJ cakw xUuh nkKiwpL tHF bghUshfgoUgjh; myJ, (c) More than six years have expired after the passing of the order: mj Miz wfgl d, MwhLf KotilUjh, eltoiffis bjhlFj TlhJ. Provided that if the order passed or proceeding recorded by the appropriate authority or Joint Commissioner referred to in sub-section (1) involves an issue on which the High Court has given its decision adverse to the revenue in any other proceedings, and an appeal to the Supreme Court against the order of the High Court is pending, the period of time between the date of the above said order of the High Court and the date of the order of the Supreme Court, shall be excluded in computing the period referred to in clause (c). Mdh, (1)-M c- Rlgl camfhu mikgh, myJ iz Mizauh wfgl Miz myJ gthd braKiw Miz csla xUuid ng, w eltoiff vY tUthF khwhf cakw gUJ, cakw MizF vuhf crkw nkKiwpL xW KowhUjh, cakw nkbrhd Miz njF cr kw MiznjF ilgl fhyms, (c) vD T Rlgl fhy msit fzLif, yfgLj ntL.
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(3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard. j go, xU egUF vuhfghF Miz vJ, mj eg nffgLtjfhd th bghid bgUjhy, wfgLj TlhJ. (4). In computing the period referred to in clause (c) of sub-section (2), the time during which the proceedings before the Additional Commissioner remained stayed under the orders of a Civil Court or other competent authority shall be excluded. (2)-M c- (c) vD TRlgl fhy msid fzLif, TLj MizaUF Kghfs eltoiff X cika kw myJ w jFthj mfhu mik Mizfgo, Witfgl jilahiz fhy ms yfgLj ntL. 14(19) Every order of the Joint Commissioner under section 53 and of the Additional Commissioner undersection 55 shall be communicated to the dealer concerned, every other person affected by the order and to the authoritywhose order was the subject matter of the proceedings.
56. nkKiwpLfis khW mfhu. Power to transfer appeals.

(1) The Chairman of the Appellate Tribunal may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an Appellate Joint Commissioner to another Appellate Joint Commissioner or an appeal pending before an Appellate Deputy Commissioner to another Appellate Deputy Commissioner. nkKiwpL gha jiyt, jhkhfKgnlh (suo motu) myJ zg ngnyh, vGJto gtjF ntoa fhuzfSfhf, nkKiwpL iz Miza xUtF Kghf Kowhj nkKiwpL xid, kbwhU nkKiwpL iz MizaF myJ, nkKiwpL Jiz Miza xUtF Kghf Kowhj nkKiwpL xid, kbwhU nkKiwpL Jiz MizaF khwyh. (2) The Chairman of the Appellate Tribunal, may, when exercising the powers under subsection (1) direct the stay of further proceedings before an Appellate Joint Commissioner or an Appellate Deputy Commissioner, as the case may be. nkKiwpL gha jiyt, (1)M cgoahd mfhufis brYJ nghJ, nkKiwpL iz Miza myJ nenfg nkKiwpL Jiz Miza Kghf eilbgW nkeltoiffis jilbrJ (stay) culyh. (3) No order under this section adversely affecting a person shall be passed unless that person has had an opportunity of being heard. j go, XU egUF vuhfghF Miz vJ, mj eg nffgLtjfhd thbghid bgUjhy, wfgLj TlhJ. 14(6)The order of transfer of appeal by the Chairman of the Appellate Tribunal under section 56 shall becommunicated to the appellant, to every other party affected by the order, to the authority against whose order the appealwas preferred and also to the Appellate Deputy Commissioner or the Appellate Joint Commissioner havingjurisdiction.
57. TLj Miza uh mfhuf. Powers of revision by Additional Commissioner.

(1) Any person objecting to an order passed by the Joint Commissioner under sub-section (1) of section 54 may, within a period of thirty days from the date on which the order was served on him, file an application for revision of such order to the Additional Commissioner: iz Mizauh, 54 M (1)M cgo wfgl MizF kW bjF eg vtU, mj Miz mtl rh bragl njUJ KgJehfis bfhl xU fhy msF, mjifa Mizia uh brtjfhdzg xid, TLj MizaUFjhf brayh;
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Provided that the Additional Commissioner may within a further period of thirty days admit an application presented after the expiration of the first mentioned period of thirty days, if he is satisfied that the applicant had sufficient cause for not presenting the application within the first mentioned period. Mdh, TLj Miza, Kj brhygl KgJ ehfis bfhl xUfhy ms fhyhtahd d, Kjbrhygl fhy msF, mjzgjhu mzg KlglhjjF ngha fhuz (sufficient cause) bgUjh vW, mt iwwflh, nkY KgJ ehf fhy msF uhfhd zg xiw mDkfyh. (2) Such application for revision shall be in the prescribed form and shall be verified in the prescribed manner. mjifa uhfhd zg tFJiufgl got Uf ntL. kW tFJiufgl Kiw rghfgLj ntL. (3) On admitting an application for revision, the Additional Commissioner may call for and examine the record of the order against which the application has been preferred and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, pass such order thereon, as he thinks fit. Such an order shall be final and shall not be liable to be questioned in any court of law. TLj Miza, uhfhd zg xid, mDkj ng, vj Miz myJ braKiw MizF vuhf zg KlgLsnjh, mj gUid jUJ gfyh kW j rl tif KiwfSFgL, mjifa rhuizia brayh myJ mij brJ, mt bghUjkhdbjd fUJwthW, mj ng mjifa Mizia wfyh. mjifa Miz WahF vgnjhL kw vY dtgLtjF cshj TlhJ. (4). Notwithstanding that an application has been preferred under sub-section (1), the tax, fee, or other amount shall be paid in accordance with the order against which the application has been preferred. (1) M cgo zg xW KlgoUj nghY, vj Miz myJ bra Kiw MizF vuhf mzg KlgoUwnjh, mjF zf, t, flz myJ w bjhifahdJ vJ brYjgLj ntL. (5) No order under this section adversely affecting a person shall be passed unless that person has had reasonable opportunity of being heard. j go, XU egUF vuhfghF Miz vJ, mj eg nffgLtjfhd thbghid bgUjhy, wfgLj TlhJ. 14(7),(8),(9),(17)-Form-Y. 14(7) Every application for revision under section 54 or section 57 shall be in Form Y and shall be verified inthe manner specified therein. It shall be in duplicate and shall be accompanied by two copies of the original order againstwhich it is filed, one of which shall be a certified copy: Provided that the revising authority may entertain the said application if it is satisfied that the applicant hassufficient cause for not furnishing copies of the said original order. (8) If the Joint Commissioner or the Additional Commissioner finds any defect or omission in the revisionpetition, the Joint Commissioner or the Additional Commissioner of Commercial Taxes, as the case may be, shall return thepetition for rectification of the defect or for supplying the omission and re-presentation within ten days from the date ofreceipt by the petitioner: Provided that where the revision petition is re-presented after the expiry of the period of ten days, the JointCommissioner or the Additional Commissioner of Commercial Taxes may admit such petition, if re-presented within a furtherperiod of ten days and if he is satisfied that the petitioner had sufficient cause for not re-presenting the revision within thesaid period. (9) If an appellant or a revision petitioner dies while the proceedings under sections 51, 52, 54 or 57, as thecase may be, are pending and such proceedings cannot be proceeded with unless the legal representative of the appellantor revision petitioner, as the case may be, is brought on record, the Appellate Deputy Commissioner or the Appellate Joint Commissioner
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or the Joint Commissioner or the Additional Commissioner of Commercial Taxes, as the case may be, shall adjourn further proceedings to enable the legal representative of the deceased appellant or revision petitioner, as thecase may be, to appear and apply for being made a party in the said proceedings. If the legal representative fails to do sowithin ninety days from the date on which the appellant or the revision petitioner dies, the appeal or revision petition, asthe case may be, shall abate as regards the deceased. (17) Every order of an appellate or revising authority under sections 51, 52, 54 and 57, as the case may be,shall be communicated to the appellant or revision petitioner, as the case may be, the respondent in each case and theauthority against whose order the appeal or revision was filed. Form-Y-Form of Revision.
58. nkKiwpL ghaF nk KiwpL. Appeal to Appellate Tribunal.

(1) Any officer prescribed by the Government or any person objecting to an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51, or by the Appellate Joint Commissioner under sub-section (3) of section 52, or by the Joint Commissioner under subsection (1) of section 53, may,-- 51-M (3) M c go nk KiwpL Jiz Mizauh myJ 52-M (3) M c go nk KiwpL iz Mizauh myJ 53-M 1-M c go iz Mizauh, wfgl Miz xWF kW bjF murh tFJiufgl mYty vtU myJ eg vtU,(a) Within a period of one hundred and twenty days, in the case of an officer so prescribed by Government.murh mthW tFJiufglmYty xUtiu bghWj ne, EhUgJ ehfis bfhl xU fhy msF, (b) Within a period of sixty days, in the case of any other person, from the date on which the order was served, appeal against such order to the Appellate Tribunal. w eg vtiu bghWj ne, Miz rh bragl njUJ mWgJ ehfis bfhl xU fhy msF mjifa MizF vuhf nk KiwpL ghaF nk KiwpL brayh. Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days in the case of an officer prescribed by Government and sixty days in the case of any other person, admit an appeal presented after the expiration of the first mentioned period of one hundred and twenty days or sixty days, as the case may be, if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period: Mdh, nk KiwpL gha, murh tFJiufgl mYty xUtiu bghWj ne, EhUgJ ehfis w eg vtiu bghWj ne mWgJ ehfis bfhl nkYkhd xU fhy msF Kj brhygl EhUgJ ehfis nenfg mWgJ ehfis bfhl xU fhy ms fhyhtahd d nk KiwpoF Kj brhygl fhy msF KlhjjF ngha fhuz zgjhu bgUjh vW, mJ iww fhQkh, Klgl xU nk Kiwpil mDkfyh. nkY, eg vtuhY,(a)Under sub-section (3) of section 51 or under sub-section (3) of section 52 shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax as ordered by the Appellate Deputy Commissioner or by the Appellate Joint Commissioner, as the case may be, 51-M (3) M c go myJ 52-M (3) M cgowfgl MizF kW bjJjhf bragl nkKiwpL vJ, nkKiwpL Jiz Mizauh myJ nenfg nkKiwpL iz Mizauh Mizlglthwhd tid
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brYajF iwthd MjhuJl (satisfactory proof) izJ bjhLjhy, rhuizF vLJ bfhSj TlhJ; (b)Under sub-section (1) of section 53, unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax ordered by the Joint Commissioner under section 53 and the tax admitted by the appellant 53-M (1)-M cgowfgl Mizia kW bjJ nkKiwplhsuh bfhLgl ntoa tia myJ nenfg mjbfd brYjjfjhf MUfToa mj mjifa jtizfis brYajF kW 53-M go iz Mizauh Mizlgl t kW nkKiwplhsuh Vfgl t Mat ilnaahd UgijJ GfhL ntWghil brYajF iwthd MjhuJl izJ bfhLjhy rhuizF vLJ bfhsgLj TlhJ; Provided also that no appeal shall be admitted against an order, passed by the Appellate Deputy Commissioner under section 51 or by the Appellate Joint Commissioner under section 52, as the case may be, setting aside the assessment and directing the assessing authority to make a fresh assessment. mnjhL Tl, nkKiwpL vJ, 51-Mgo nkKiwpL Jiz Mizauh myJ nenfg 52-M go nkKiwpL iz Mizauh tfid jSgo brJ tf mfhu mikid jhf xU tf bra gJ wfgl X MizFvuhf, mDkf TlhJ.14(10) Form-Z. 14(10). (a) Every appeal under sub-section (1) of section 58 to the Appellate Tribunal and memorandum ofcross-objection under sub-section (2) of section 58 to the Appellate Tribunal shall be in Form Z and Form AA,respectively, and shall be verified in the manner specified therein. The officer empowered under sub-section (1) ofsection 58 shall be the Joint Commissioner concerned in respect of an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51 or by the Appellate Joint Commissioner under sub-section (3) ofsection 52. (b) It shall be in quadruplicate and shall be accompanied by four copies of the order appealed against,one of which shall be a certified copy and also four copies of the order of the assessing authority. (c) Every such appeal other than an appeal preferred by the officer empowered under subsection (1) ofsection 58, shall also be accompanied by a treasury receipt or a money receipt issued by the Department or crosseddemand draft or pay order of a Bank in support of having paid the fee calculated at the rate of two per cent of the disputedtax and penalty subject to a minimum of rupees five hundred only and a maximum of rupees two thousand only. Form Z.-Form of appeal memorandum to the Appellate Tribunal (2).The officer empowered under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal has been preferred under subsection (1) by the other party, may file within sixty days of the receipt of the notice, a memorandum of cross objections and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1):, (1) M cgo mfhukfgl mYty myJ nenfg vtU bfuhf nkKiwpL xW KlgLsnjh mt,(1)-M cgo nkKiwpL KlgoUwJ vw m wjuduh bgwglj ng, mj mig bgw mWgJ ehfSF vkW Fid jhf brayh kW mj nkKiwpL ghajh, mjifa FghizahdJ, (1)-M c- FJiufgl fhyF nkKiwpL KlgoUjh nghnw, Ko bragLj ntL: Provided that the Appellate Tribunal may, within a further period of thirty days, admit a memorandum of cross-objections filed after the expiration of the first mentioned period of sixty days, if it is satisfied that the officer empowered under sub-section (1) or the person
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against whom an appeal has been preferred, as the case may be, had sufficient cause for not filing the memorandum within the first mentioned period. Mdh, nkKiwpL gha, Kj brhygl mWgJ ehfis bfhlfhy ms fhyhtahd d, (1) M c -go mfhukfgl mYty myJ nenfg vtbfuhf nkKiwpL KlgoUwnjh mt KgJ ehfis bfhl nkYkhd xU fhy msF Kj brhyglfhy msF v kW Fid jhf brahjjF ngha fhuz bgUjh vW iww fhQkh, vkW F xid mDkfyh 14(10) Form AA-- Form of memorandum of cross objection. (3)The appeal and the memorandum of cross-objections shall be in the prescribed form and shall be verified in the prescribed manner and the appeal shall be accompanied by such fee as may be prescribed: nkKiwpL kW v kW FtFJiufgl gotUj ntLkW mJ tFJiufgl Kiw rghfgLj ntL kW nkKiwpL tFJiufgl Toa mjifa flzJl izJ bfhLfgLj ntL. Provided that no fee shall be payable by the officer empowered under sub-section (1). Mdh, (1)-M go mfhukfgl mYty flz vJ brYj njitiy. (4)In disposing of an appeal, the Appellate Tribunal may, after giving the appellant a reasonable opportunity of being heard, and for sufficient reasons to be recorded in writing nkKiwpoid Ko brif, nkKiwpL gha , nkKiwplhs nffgLtjF xU ahakhd thid mtUF mj d, kW ngha fhuzfis vGJU g bragl ntoa nghJkhd fhuzfSfhf,(a) In the case of an order of assessment. xU tf Mizia bghWj ne, (i) Confirm, reduce, enhance, restore fully or partially, as the case may be, or annul the assessment or the penalty or both; or, mij Cwbrayh(confirm) Fiwfyh(Reduce), cajyh(enhance), KGtJkhfnth myJ nenfg gFahfnth sik brayh (Restore) myJ tfid, myJ jlbjhifid myJ uoid mjw brayh (annul) myJ, (ii) Set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or, mj tfid jSgobrJ (set aside) tFJiufglToa nkYkhd mjifa rhuizia brjd, xU a tf brkhW mtf mfhu mikF culyh; myJ, (iii) Pass such other orders as it may think fit; ormJ bghUjbkd fUJwthW, mjifa w Mizfis wfyh; myJ, (b) In the case of any other order, confirm, cancel or vary such order. w VnjD Mizia bghWjne, mjifa Mizia cW brayh, fyh myJ kh mikfyh: Provided that at the hearing of any appeal against an order of the Appellate Deputy Commissioner or the Appellate Joint Commissioner or the Joint Commissioner, the Government shall have the right to be heard by a representative: Mdh, nkKiwpL Jiz Miza myJ nkKiwpL iz Miza myJ iz Miza MizF vuhd nkKiwpL vjid rhif, muR xU u _ykhf j ju nffgLtjfhd cikia bgUj ntL: Provided further that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal to the Supreme Court against the order of the High Court is pending, the Appellate Tribunal may defer the hearing of the appeal before it, till such revision petition in the High Court or the appeal in the Supreme Court is disposed of. nkY nkKiwpL gha jkJ Kija kbwhU nkKiwpo bghid tHaJ rluidia (dh) (Questionof law) cslajhf UJ, mjifa bfuhf ca kw uh kD xnwh myJ cakw mj MizF vuhf crkw nkKiwpL xnwh KowhUif, cakwYs mjifa uh kD myJ
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crkw cs nkKiwpL Ko bragL tiu, nkKiwpL gha, mj KdUs nkKiwpL rhuizia j nghlyh. (5).Within a period of sixty days from the date of receipt of notice that an appeal against the order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51 or an order passed by the Appellate Joint Commissioner under sub-section (3) of section 52 or by the Joint Commissioner under sub-section (1) of section 53 has been filed, any assessing authority or his representative appearing before the Appellate Tribunal may file an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, in the prescribed form and in the prescribed manner against the order of the Appellate Deputy Commissioner or the Appellate Joint Commissioner or the Joint Commissioner, as the case may be. The Appellate Tribunal may, after giving a reasonable opportunity to the appellant and assessing authority or the representative of the assessing authority of being heard, pass such orders on the petition, as it thinks fit. 51-M (3) M c-go nkKiwpL Jiz Mizauh wfgl Miz myJ 52-M (3) M cgo nkKiwpL izMizauh wfgl Miz myJ 53-M (1) M cgo izMizauh wfgl MizF vuhf nkKiwpL jhf bragoUwJ vw m bgwgl njUJ mWgJ ehfis bfhl xU fhy msF, nkKiwpL ghaF Kghf KiyahF tf mfhu mik vJnkh myJ mjDila rhghWenuh, aJtjfhd kD xidnah myJ tf myJ jl bjhif myJ uoid KGtJkhfnth myJ nenfg gFahfnth sik brtjfhd kD xidnah, nkKiwpL Jiz Miza myJ nkKiwpL iz Miza myJ nenfg iz Miza MizF vuhf tFJiufgl gotY tFJiufgl KiwY jhf braayh. nkKiwpL gha, nkKiwplhsUF, tf mfhu mikF myJ mjDila rhghWeUF mJ bghUjbkd fUJwthW mtf nffgLtjF xU ahakhd thaid mj d kD ng mjifa Mizfis wfyh. Provided that the Appellate Tribunal may admit an enhancement petition or a petition for restoration of the assessment or penalty or both, fully or partially, as the case may be, presented after the expiration of the said period, if it is satisfied that the assessing authority or his representative had sufficient cause for not filing such petition within such period. Mdh, nkKiwpL gha caJtjfhd kD xidnah myJ tf myJ jl bjhif myJ uoid KGtJkhfnth myJ nenfg gFahfnth Klgl sik kD xidnah, nkbrhd fhyms Kotilj d, tf mfhu mik myJ mtUila rhghWe, mjifa fhy msF mjifa kDid jhf bra ngha fhuz bgUjh vW mJ bjw fhQkh, mDkfyh. 14(12) Form CC. 14(12) Every enhancement petition or petition for restoration under sub-section (5) of section 58 shall be inForm CC and shall be filed by the assessing authority or his authorized representative in quadruplicate and shall also beaccompanied by four copies of the order against which it is filed, one of which shall be a certified copy. Form CC-Form of disallowance of input tax credit / enhancement petition / petition for restoration before the Appellate Tribunal. (6).Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred. (1) M c-go nkKiwpL xW KlgoUj nghY, vj MizF vuhf nkKiwpL KlgoUwnjh, mj tf MizF zf t brYjgLj ntL: Provided that, in the case of an appeal against an order passed by the Joint Commissioner under sub-section (1) of section 53, the Appellate Tribunal may, in its discretion, give such direction as it thinks fit, in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction, in such form and in such
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manner as may be prescribed. Mdh, 53-M (1) M c-go iz Mizauh wfgl MizF vuhd xU nkKiwpil bghWj ne, nkKiwpL gha, mj csnj, mj nkKiwpoid rhJ KogjF Kdjhf, tbrYj bjhlghf, mJ bghUjbkd fUJwthW, mJ bjwfhQ tif ngha izaid nkKiwplhs, tFJiufgl Toa mjifa gotY KiwY mjh, mjifa giufis tHfyh. (7) (a)The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub-section (4) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made. nkKiwplhs myJ v nkKiwplhsuhdt, (4) M cgo nkKiwpL ghajh wfgl Miz vjid, mj Miz wfgl nghJ, mtuh ca Ka nkbfhsgl dU mtUF mJ ga jftf vliy myJ mtuh jhf bragl Koahjit ait Kakhditkhd bghUikfis flJsj mogil, mthiziakW M brtjF zfyh: Provided that no such application shall be preferred more than once in respect of the same order. Mdh, mnj Mizia bghWj ms, xUKiwF nk, mjifa zg vJ KlgLj TlhJ. (b)The application for review shall be preferred in the prescribed manner and within one year from the date of which a copy of the order to which the application relates was served on the applicant in the manner prescribed and where the application is preferred by any party other than a departmental authority, it shall be accompanied by such fee as may be prescribed. kW Mfhd zgkhdJ, tFJiufgl KiwY, mj zgvj zgjhuUF bjhlilanjh mtUF, mj Miz go rh bragl njUJ XuhoF, KlgLj ntL kW mzg Jiwrh mfhu mik myhj w jud vtuhY KlgoUwlJ, tFJiufgl Toathwhd mjifa flzJl nrJ mDggLj ntL.14(11) Form BB. 14(11)(a) Every application for review under clause (b) of sub-section (7) of section 58 to the AppellateTribunal shall be preferred in Form BB and shall be verified in the manner specified therein. Where the application ispreferred by the departmental authority, it shall be signed and verified in the manner aforesaid by the Joint Commissioner concerned. (b) It shall be in quadruplicate and shall be accompanied by four copies of the order of the AppellateTribunal, one of which shall be a certified copy. (c) Every such application for review preferred by any party other than a departmental authority, beaccompanied by a treasury receipt or a money receipt issued by the Department or a crossed demand draft or pay order ofa Bank in support of having paid the fee calculated at the rate of two per cent of the disputed tax and penalty subject to aminimum of rupees five hundred only and a maximum of rupees two thousand only. Form BB-- Form of application for review to the Appellate Tribunal. (8)Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review. j rlgo bragl f tif braglthwyhk, nkKiwpL ghaF nkKiwpL myJ kW M, judf xUtUF bry bjhiffis tHF mfhu bgUj TlhJ. (9)Every order passed by the Appellate Tribunal under sub-section (4) or (7) shall be communicated in the manner prescribed to the appellant, the respondent, the authority from whose order the appeal was preferred, the Joint Commissioner if he is not such authority, and the Commissioner. nkKiwpL ghajh (4) myJ (7)M cgo wfgl Miz xbthW, mj nkKiwplhs, v nkKiwplhs vj mfhu mik MizUJ mj nkKiwpL Klglnjh, mjifa mfhu mik, iz Miza, mjifa mfhu mik yholh mtUF kW MizaUF tFJiufgl Kiw, jftyfgLj ntL.
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(10).Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of sub-section (7) and section 60, be final. (4)-M cgo nkKiwpL ghajh, wfgl Miz xbthW (7)-M c kW 60-M tifKiwfSF cgL,mWahdjhf Uj ntL.
59. ca kwF nkKiwpL. Appeal to High Court.

(1) Any person objecting to an order passed by the Additional Commissioner under section 55 may, within a period of ninety days from the date on which the order was served on him, appeal against such order to the High Court. 55-M go TLj Mizauhwfgl MizF kW bjFeg vtU, mj Miz mtl rhbragl njUJ bjhWehfis bfhl xU fhy msF, cakwF, mjifa MizF vuhf nkKiwpL brayh. 14(13) Form DD. 14(13)(a) Every appeal under sub-section (1) of section 59 shall be in Form DD and every petition under subsection (1) of section 60 shall be in Form EE and shall be verified in the manner specified therein. (b) Every such appeal or petition shall be accompanied by a certified copy of the order of the Additional Commissioner or the Appellate Tribunal, as the case may be. Form DD--Form of memorandum of appeal before the High Court. (2)The appeal shall be in the prescribed form and shall be verified in the prescribed manner. m nkKiwplhdJ tFJiufgl got Uj ntL vgnjhL tFJiufgl Kiw rghfgLjY ntL. (3)In disposing of an appeal, the High Court may, after giving the appellant a reasonable opportunity of being heard, m nkKiwpoid Ko brif, nkKiwplhsUF cakw nffgLtjF xUahakhd thid mjd,(a) In the case of an order of assessmen. tf Miz xiw bghWjne,(i)Confirm, reduce, enhance or annul the assessment or penalty or both; or, mtfig myJ jlbjhif myJ uoid cW brayh, Fiwfyh, cajyh myJ mjw brayh; myJ, (ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or, mtfid tfmfhu mik jSgo brJ gfgl Toathwhd mjifa nkYkhd rhuizia brj d, tf mfhu mik jhf xU tfid brtjF gfyh; myJ, (iii)Pass such order as it may think fit; or, mJ bghUjbkd fUJwthW, mjifa w Mizfis wfyh; myJ, (b)In the case of any other order, confirm, cancel or vary such order. w Miz vjid bghWj ne, cWgLjyh, fyh (cancel) myJ mjifa Mizia khwyh (vary). Provided that at the hearing of any appeal, the assessing authority shall have the right to be heard either in person or by a representative. Mdh, nkKiwpL vij rhuiz brif, tf mfhu mik, neuoahfnth myJ xU rhghWe (u) _ykhfnth nffgL cik bgwjhF. (4)Every order passed in appeal under this section shall be final. go nkKiwpo wfgL Miz xbthW mWahdjhF. (5).Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: (1) M cgo nk KiwpL xW KlgoUw nghY, vj tf MizF vuhf nkKiwpL KlgoUwnjh, mjF zf t brYjgLj ntL:
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Provided that the High Court may, in its discretion, give such directions as it thinks fit, in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction, in such form and in such manner as may be prescribed. Mdh, ca kwkhdJ mjifa tFJiufgl Toa gotY mjifa KiwY mj nkKiwplhs nghaizaij bfhLghuhdh, mj tbrYjij bghWJ, mJ bghUjbkd fUjyhw mjifa giufis(Directions) mj nkKiwpoid brtjF Kng, mj csnjgo(Discretion) tHfyh. (6) (a).The appellant or respondent may apply for review of any order passed by the High Court under sub-section (3) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made. nkKiwplhs myJ vnk Kiwplhsuhdt, (3) M cgo cakwjh wfgl Miz vjid mj Miz wfgl nghJ, jkh ca Ka nkbfhsgl dU mtUF mJ ga jftf vliy myJ mtuh Klgl ayiy vw iy ait Kakhditkhd bghUikfis flJsj mogil, mthizia kW M brtjF zfyh. (b)The application for review shall be preferred within such time, and in such manner as may be prescribed, and shall, where it is preferred by the assessee, be accompanied by such fee as may be prescribed. kW Mfhd zgkhdJ, tFJiufgl mjifa fhyFS KiwY KlgLj ntL vgnjhL mJ, tfFatuh KlgoUFlJ, tFJiufglToa mjifa flzJl nrjDggLj ntL. 14(14) Form FF. 14(14)(a) Every application for review under sub-section (6) of section 59 to the High Court shall be in FormFF and every application for review under sub-section (7) of section 60 to the High Court shall be in Form GG and shallbe verified in the manner specified therein. (b) Every such application shall be preferred within one month from the date of receipt of the order sought to be reviewed. Form FF--.Form of memorandum of civil miscellaneous petition before the High Court (Review).
60. cakw uh. Revision by High Court .

(1)Within ninety days from the date on which the order under sub-sections (4), (5) or (7) of section 58 is served, any person who objects to such order or the Joint Commissioner may prefer a petition to the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to decide any question of law. 58-M (4) (5) myJ (7)M cgoahd, Miz rh bragl njUJ bjhQhW ehfSF MizF kW bjw eg vtU myJ iz Miza nkKiwpL gha jtwhf Ko brUwJ myJ rluid (Question of law) vij KobrtjF jt oUwJ vw fhuz ng cakwl kD xiw Klyh: Provided that the High Court may, within a further period of ninety days, admit a petition preferred after the expiration of the first mentioned period of ninety days aforesaid if it is satisfied, that the petitioner had sufficient cause for not preferring the petition within the first mentioned period. Mdh, cakwkhdJ, nkbrhdJ Kj brhyglJkhd bjhQhW ehfis bfhl fhy msF kDjhu mkDid KlglhjjF nghafhuz (sufficient cause) bgUjh vW mJ iww fhQkhdh, nkY bjhQhW ehfis bfhl xU fhy msF, Klgl kDid mDkfyh (admit) .14(13) Form EE.
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14(13)(a) Every appeal under sub-section (1) of section 59 shall be in Form DD and every petition under subsection. (1) of section 60 shall be in Form EE and shall be verified in the manner specified therein. (b) Every such appeal or petition shall be accompanied by a certified copy of the order of the Additional Commissioner or the Appellate Tribunal, as the case may be. Form EE--Form of revision petition before the High Court. (2)The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, where it is preferred by any party other than the Joint Commissioner, be accompanied by such fee as may be prescribed. m kDthdJ tFJiufgl gotY Uj ntL vgnjhL tFJiufgl Kiw rghfgLj ntL kW mJ iz Miza myhj wjud vtuhY KlgoUwlJ, tFJiufglToa mjifa flzJl nrjDggLj ntL. (3)If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily: cakw, m kDid EQ rhuiz brtj ng, m jiyLtjF ngha fhuz (sufficientground) vJ iy vd fUJkh, mkDid xLbkhjkhf jSgobrayh. Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard. Mdh, m kDjhu nffgLtjF xU ahakhd th bgUjhy, kD vJ jSgo bragLj TlhJ. (4) (a)If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tribunal, with the opinion of the High Court on the question of law raised or pass such order in relation to the matter as the High Court thinks fit. cakw, kDit xL bkhjkhf jSgo braiy vwh, kD U judfSF nffgLtjF xU ahakhd th bfhLj d, vGggl rluidia khfyh kW vj MizF vuhf m kD KlgoUwnjh, mij ne khwhfyh cWgLjyh myJ U mikfyh myJ vGggl rl uid jhd cakw fUJiul (opinion) nkKiwpL ghaF mbghUghoid (matter) U mD rhfyh myJ cakw bghUjbkd fUJwthW, mbghUghL bjhlghf mjifa Mizia wf ntL. (b)Where the High Court remits the matter under clause (a) with its opinion on the question of law raised, the Appellate Tribunal shall amend the order passed by it in conformity with such opinion. cakw, (a) vD Tgo mbghUgho J vGggl rl uid ngyhd mj fUJiul U mDlJ, nkKiwpL gha, mjifa fUJiu zf, mJ wj Mizia UJj ntL. (5)Before passing an order under sub-section (4), the High Court may, if it considers it necessary so to do, remit the petition to the Appellate Tribunal, and direct it to return the petition with its finding on any specific question or issue. cakw, (4)McgoMiz xid wgjF Kd,mthW brtJ njitbad mJ fUdh,nkKiwpL ghaF kDit U mD, xU Fl dh myJ uid vj ngY mjdJ fl Kol (finding) m kDid ULkhW gfyh. (6).Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the order against which the revision has been preferred. (1) M cgo kD xW KlgoUw nghY, vj MizF vuhf uh KlgoUwnjh, mj Mizzf t brYjgLj ntL. (7) (a)The petitioner or the respondent may apply for review of any order passed by the High Court under clause (a) of sub-section (4) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be
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produced by him when the order was made. kDjhu myJ v kDjhu, (4)M c (a)-vD Tgo cakwjh wfgl Miz vjid mj Miz wfgl nghJ, jkh ca Ka nkbfhsgl dU mtUF mJ ga jftf mtj mbtiyFshf tuiy myJ mtuh Klgl ayiy vw iy ait Kakhditkhd bghUikfis flJs j mogil, mthizia kW M brtjF zfyh. (b)The application for review shall be preferred within such time, and in such manner as may be prescribed, and shall, where it is preferred by any party other than the Joint Commissioner, be accompanied by such fee as may be prescribed. kW Mfhd zgkhdJ, tFJiufgl mjifa fhyFS, mjifa KiwY KlgLj ntL vgnjhL, mJ iz Miza myhj wjud vtuhY KlgoUwlJ, tFJiufgl Toa mjifa flzJl nrjDggLj ntL. 14(14) Form GG. 14(14)(a) Every application for review under sub-section (6) of section 59 to the High Court shall be in FormFF and every application for review under sub-section (7) of section 60 to the High Court shall be in Form GG and shallbe verified in the manner specified therein. (b) Every such application shall be preferred within one month from the date of receipt of the order sought to be reviewed. Form GG--Form of memorandum of civil miscellaneous petition before the High Court (Revision) (8)In respect of every petition or application preferred under sub-section (1), or clause (a) of sub-section (7), respectively, the costs shall be in the discretion of the High Court. Kiwna (1) M c-go myJ (7)M c- (a) vD T go Klgl kD myJ zg xbthiw bghWJ, mjfhd bry bjhiff cakw csnjgo Uj ntL. ika rlV/1908 61. ca kwF bragL kDfS nkKiwpLf S uL gfSFFiwahj Ma xdh rhuiz bragLj. Petitions and appeals to High Court to be heard by a Bench of not less than two Judges.
Every appeal preferred to the High Court under section 59 and every petition under section 60 shall be heard by a Bench of not less than two Judges, and in respect of such appeal or petition the provisions of section 98 of the Code of Civil Procedure, 1908 shall, so far as may be, apply. 59-M go cakwF KlgL nkKiwpL xbthW kW60-M goahd kD xbthW uL gfSF Fiwahj Ma xdh rhuiz bragLj ntL kW mjifa nkKwpL myJ kDit bghWj ms 1908-M ML cika eilKiw bjhF rl 98-M tif Kiwfshdit vj msF bghUj TLnkh mj msF bghUJj ntL.
62. tf Miz KjyhdtF Uj. Amendment of order of assessment etc..

(1)Where as a result of any order passed in appeal, revision or review under this Act, any change becomes necessary, in the order of assessment, the appropriate appellate authority, or revising or reviewing authority may authorise the assessing authority to amend the order of assessment accordingly and on such amendment being made, any amount overpaid by the assessee shall be refunded to him without interest, or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be. j rlgodhd nkKiwpo, uh (Revision) myJ kW M wfgl Miz vj isthf, tf Miz khw vJ njitgLlJ, ca nkKiwpL mfhu mik myJ uh myJ kW M (Review) mfhu mik, mjzf tf Mizia UJtjF tf mfhu mikF mfhukfyh kW mjifa Uj braglj
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ng, t fFshdtuh (Assessee) mfgoahd bjhif vJ, to mtF U jugLj ntL myJ ne nfg mt fl ntoa t bjhif nkbfhL vJ U, j rl tif KiwfSF zf tNfgLj ntL. (2).Pending the exercise of the powers of appeal, revision or review, the appropriate appellate authority, or revising or reviewing authority may, on application made by the assessing authority, stay the refund to the assessee of any amount overpaid, in pursuance of the order which is the subject matter of appeal, revision or review. nk KiwpL, uh myJ kW M mfhufis brYJtJ KowhUif, (pending) ca nkKiwpL mfhu mik myJ uh myJ kW M mfhu mik, tf mfhu mik brJ bfhl zg ng, vj Mizk KiwpL, uh myJ kW M tHFbghUshf (subject matter) csnjh, mjid bjhlJ tfFshdt mfkhf brYa bjhif vij mtF UjUtij jil brayh. (3).Pending the exercise of the powers of review, the reviewing authority may, on application made by the assessee, stay the collection of further amount of tax due from the assessee, in pursuance of the order which is the subject matter of review before the disposal of the review application, if the assessee furnishes sufficient security to its satisfaction, in such form and in such manner as may be prescribed. kWM (Revision) mfhufis brYJtJ KowhUif kW M mfhu mikghdJ, tfFshdt brJ bfhl zg ng, vj Miz kW M tHF bghUshf csnjh, mjid bjhlJ mj kW M zg Ko bragLtjF Kd, tfFshdt, mJ iw tif ngha izaij, tFJiufgl Toa mjifa gotY bfhLghuhdh, mj t fFshdtlUJ nkY bfhLgl ntoa t bjhifia jl brtij jil brayh.
63. fzFfis jhf brj. Production of accounts.

(1)Every dealer, liable to pay tax under this Act, shall make available to the assessing authority any account, register, record or other document relating to the day-to-day transaction of his business. j rlgo t brYjF cshF xbthU tfU, t ffhu mikl, mtuJ mwhl tf Kid (Transaction) bjhlghd fzF, gntL, gU myJ w Mtz vij ilFgo brj ntL. (2)The Appellate Assistant Commissioner or the Appellate Deputy Commissioner shall not, for the first time, receive in evidence on behalf of any dealer in any appeal, such account, register, record or document as is mentioned in sub-section (1), unless for reasons to be recorded in writing, he considers that such account, register, record or document is genuine and that the failure to produce the same before the assessing authority was for reasons beyond the control of the dealer. nkKiwpL Jiz Miza myJ nk KiwpL iz Miza Kj Kiwahf, nkKiwpL vY (1)-M c brhyglthW mjifa fzF, gntL, gU myJ Mtz vij tf vt rhghf, vGJU gbragl ntoa fhuzfSfhf, mt mjifa fzF, gntL, gU myJ Mtz cikahdJ vW mtiw tf mfhu mikF K jhf bra jtaJ, mj tf fLghil a fhuzfdh vW fUdhy, rhwhf bgWj TlhJ. (3).Except as provided in sub-section (2), no appellate authority, or revising or reviewing authority shall, for the first time, receive in evidence on behalf of the dealer any such account, register, record or document as is mentioned in sub-section (1). (2)-M c tif braglthwyhk, nkKiwpL mfhumik myJ uh myJ kW M mfhu mik vJ Kj Kiwahf, (1)-M c brhyglthW mjifa fzF, gntL, gU myJ Mtz vij mtf rhghf rhwhf bgWj TlhJ. Explanation.- Nothing in this section shall apply to accounts which are built up from the initial accounts. mls vJ, Kija Kj iy fzFfUJ (Initialaccounts) cUthfgl (Builtup) fzFfSF bghUjhJ.
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6.Accounts. (1) Every registered dealer under the Act shall maintain true, correct and complete account inink or electronic records in any of the languages specified in the Eighth Schedule to the Constitution of India or inEnglish showing the goods produced or manufactured, bought, sold, delivered or supplied. (2) (a) Every dealer shall maintain accounts showing purchases and sales. (b) The purchase account maintained by registered dealer shall contain the following particulars, namely (i) Invoice No. and date with sellers Taxpayer Identification Number; (ii) Description of the goods purchased; (iii) Value of purchase of exempted goods; (iv) Value of the goods purchased from registered dealers with rate of tax; (v) Value of the goods purchased from unregistered dealers with rate of tax; (vi) Value of goods purchased from outside the State by issue of C Forms as prescribedunder the Central Sales Tax (Registration and Turnover) Rules, 1957; (vii) Value of goods purchased from outside the State without issue of C Forms; (viii) Value of goods purchased as specified in the Second Schedule; (ix) Value of goods received on stock transfer from principal or head office situated outsidethe State for sale; (x) Value of goods received on stock transfer from the principal within the State for sale; (xi) Value of goods imported; (xii) Value of goods returned; (xiii) Total tax paid on local purchases; (c) The sales or stock transfer account maintained by a registered dealer shall contain the followingparticulars, namely: (i) Invoice No. and date with buyers Taxpayer Identification Number; (ii) Description of goods with quantity and value sold; (iii) Sale value of exempted goods ; (iv) Sale value realized out of stock received from the principal; (v) Value of goods under zero rated sale out of taxable purchases; (vi) Inter-State sales out of taxable purchases; (vii) Sale value of goods specified in the Second Schedule; (viii) Sale value of goods taxable at 1% with tax due; (ix) Sale value of goods taxable at 4% with tax due; (x) Sale value of goods taxable at 12.5% with tax due; (xi) Sale value of goods sold in the course of inter-State sale against C Form as prescribedunder the Central Sales Tax (Registration and Turnover) Rules, 1957; (xii) Sale value of goods sold in the course of inter-state sales without C Form; (xiii) Value of goods despatched to outside the State with Form F, as prescribed under CentralSales Tax (Registration and Turnover) Rules, 1957; (xiv) Value of goods despatched to outside the State without Form F; (xv) Value of goods returned; (xvi) Total tax due; (xvii) Tax payable: Provided that the purchase accounts and sales accounts maintained by a dealer who opted to pay tax under subsection(4) of section 3 or section 8 would suffice to contain the description, invoice number and the value of the goodspurchased or sold. (3) (a) Every registered dealer who manufactures or produces shall maintain a production cum-stockaccount in Form H.
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(b) Every registered dealer who is a manufacturer or producer and purchases industrial inputs to usethem in manufacture of taxable goods shall issue a certificate to the seller containing the details of his Taxpayer Identification Number, the details of goods purchased, details of goods manufactured and the name and address andTaxpayer Identification Number of the seller. (4) Every registered dealer shall issue bill or invoice for each sale in triplicate showing the particulars of goods and quantity sold with its value, one copy of which must be retained for check by the officials of the CommercialTaxes Department. The invoice shall contain the rate and tax charged, the Taxpayer Identification Number of the sellerand that of the buyer, in case the buyer is a registered dealer. (5) Every registered dealer, who effects sales through agents shall maintain the accounts of goods consignedon each occasion, agent-wise showing the particulars of name and full address of the agent, nature and quantity of goodsdespatched and details of the mode of despatch and delivery note. He shall also maintain the originals of the writtencontract, if any, entered into between him and the agent, office copies of the authorisation letter, consignment notes ordespatch advices, as the case may be, sent to the agent in respect of the goods despatched on each occasion. (6) (a) Every commission agent, broker, del credere agent, auctioneer or other mercantile agent, bywhatever name called, shall maintain(i) a register showing the particulars of goods purchased or received for sale on each occasion, inrespect of each principal separately; (ii) the original or copy of the written contracts, if any, entered into between the agent and theprincipal; (iii) copies of authorisations received by him to purchase or sell goods on behalf of each principalseparately; (iv) details of purchases or sales effected on behalf of each principal, showing the names ofcommodities, quantities and value of purchases or sales, and the tax due thereon; (v) copies of pattials, i.e., accounts rendered by the agent to the principal from time to time,showing the gross amount of the purchases or sales, deductions on account of commission and incidental charges and thenet amount payable to the principal. (b) Every such agent shall also furnish to the assessing authority concerned on or before the 20th of eachmonth a statement in respect of each principal showing the turnover of purchases or sales effected on behalf of eachprincipal in the previous month, containing the following particulars, namely:(i) Name and full address of the principal; (ii) Name and value of goods bought or sold, liable at different rates of tax; (iii) Amount of input tax paid or payable on purchases on behalf of the principal; (iv) Amount of output tax due on the turnover. (7) Every registered dealer, who is a manufacturer of jewellery, shall also maintain an order book showingthe particulars of name and address of customer placing order, date of order, weight of bullion or old jewels receivedfrom the customer and date of delivery of finished jewels. He shall also maintain the particulars of weight of bullionadded by him, if any, out of his own stock. (8) Every registered dealer, who opted to pay tax at the rate specified in section 6 shall maintain accounts showing the details of contract with value and the payments received. (9) Every registered dealer, who claims input tax credit shall maintain an input tax adjustment account withthe following particulars, namely:(a) Month ;
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(b) Input tax credit brought forward; (c) Input tax paid during the month; (i) at 1%; (ii) at 5%; (iii) at 14.5%; (d) Reversal of input tax credit; (e) Total input tax credit; (f) Ineligible input tax credit; (g) Net input tax credit claimed; (h) Output tax; (i) Advance tax adjusted including entry tax; (j) Tax payable. (10) Every registered dealer who claims input tax credit on capital goods shall maintain input taxadjustment account with the following particulars, namely:(a) Month; (b) Date of commencement of commercial production; (c) Value of capital goods; (d) Rate of tax; (e) Tax paid; (f) Tax credit availed First year (not exceeding fifty per cent) Second year Third year. (11) Accounts maintained by a registered dealer shall be preserved by him for a period of six years from the date of assessment. 63-A. Accounts to be audited in certain cases. This Act may be called the Tamil Nadu Value Added Tax (Third Amendment) Act, 2012. (1) Every registered dealer whose total turnover including zero-rate sale and sale in the course of inter-State trade or commerce as specified in section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in a year, exceeds one crore rupees, shall get his accounts in respect of that year, audited by an Accountant and submit a report of such audit in the prescribed Form, duly signed and verified by the Accountant, to the Assessing authority, within such period as may be prescribed. Explanation.For the purpose of this section Accountant means, a Chartered Accountant as defined in the Chartered Accountants Act, 1949 (Central Act 38 of 1949) or a Cost Accountant as defined in the Cost and Works Accountants Act, 1959 (Central Act 23 of 1959). (2) If such registered dealer fails to get his accounts audited and submit a report of such audit within the prescribed period, as required in sub-section (1), the Assessing authority may, after giving a reasonable opportunity of being heard, direct such registered dealer to pay by way of penalty of sum of rupees ten thousand, in addition to any tax payable, in respect of the said period:
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Provided that, this section shall not apply to the departments of Central and State Governments, local authorities, the railway administration as defined under the Railways Act, 1989 (Central Act 24 of 1989), the Tamil Nadu State Road Transport Corporations and similar such registered dealers, as may be notified by the Government.
64. tffsh ehsJnj tiuyhdJ cikahdJ rahdJkhd fzFfS gUfS ngtugLj. Maintenance of upto date, trueand correct accounts and records by dealers.
(1)Every person registered under this Act, every dealer liable to get himself registered under this Act, and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner, shall keep and maintain an up-to-date, true and correct account showing full and complete particulars of his business and such other records as may be prescribed in any of the languages specified in the Eighth Schedule to the Constitution or in English, showing such particulars as may be prescribed and different particulars as may be prescribed for different classes of dealers. j rlgo g bgw eg xbthUtU, j rlgo jik g brJ bfhS flghLila tf xbthUtU, tFJiufgl Kiw ca mfhu mikgh rh bragl mgh mthW brkhW nfhugl wtf xbthUtU mtuJ tf KGikahdJ tuf midij fhLw ehsJ njtiuyhd, cikahd kW rahd fzid itJng tUj ntL. kW a murik rlfhd vlhtJ izgoa tFJiufgl bkhf Vbjhnyh myJ Mynyh tFJiufgl Toa mjifa tufi kW btntW tif tffSF tFJiufglToa btntW tufis fhLw mjifaw gUfis itJ ng tUj ntL. (2) (a) Every registered dealer shall keep at the place of business specified in the certificate of registration, books of account for the current year. If more than one place of business in the State is specified in the certificate of registration, the books of account relating to each place of business for the current year shall be kept in the place of business concerned. g bgw tf xbthUtU, g rhj FJiufgl tfl el Mofhd fzF jffis itJ tUj ntL. g rhj khy xF nkgl tf l Ugjhf FJiufgoUjh, xbthU tf lnjhL bjhlila el Mofhd fzF jffis, bjhlila tf l itJ tUj ntL. (b) Every registered dealer shall also ordinarily keep the books of account for the previous five years at such place or places as he may notify to the registering authority. If the registered dealer decides to change the place or places so notified, he shall, before effecting such change, notify the same to the registering authority. tHfkhf gbgw tf xbthUtU, mt gbr mfhumikF mjthW, mjifa l myJ lf Kija IJ MLfSfhd fzF jffis Tlrhjhuzkhf itJ tUj ntL. mthW mj l myJ lfis g bgwtf khWtjF Ko brjh, mt, mthW khwij bragLJtjF Kd, mij g br mfhu mikF mj ntL. (3)Every registered dealer or person who moves goods in pursuance of a sale or purchase or otherwise from one place to another shall send along with the goods moved a bill of sale or delivery note or such other documents, as may be prescribed. gid myJ bfhKj myJ kwgoahd eltoifia xo ruFfis XlUJ knwhlF mD gbgw tf myJ eg xbthUtU, mD ruFfSl gidgo myJ xgilF myJ tFJiufToa mjifa w Mtzfis mDj ntL. 15(3)For purposes of sub-section (3) of section 64 and sub-section (5) of section 67, the following shall be thedocuments to be sent along with the goods, namely:(a) A bill of sale or a delivery note in Form JJ and a goods vehicle record or trip sheet or log book;
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(b) A certificate from the Village Administrative Officer when the goods under the transport areclaimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest, ordeclaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported; and (c) A certificate from the Cane Inspector (Assistant Director of Agriculture) when the goods under thetransport are claimed to be sugarcane grown in his own land or on a land in which he has interest, or declaration signedby the agriculturist and by the registered dealer to whom the agricultural produce is transported. Form-JJ--Delivery note for sales / stock transfer / works contract (4)The Commissioner may order for audit of the business of any registered dealer by an officer not below the rank of Assistant Commercial Tax Officer. For the purpose of this section, the selection of dealers for audit shall be made from amongst the dealers,- Miza, Jiz tft mYty go iyF Fiwahj mYty xUtuh g bgw tf vt tfij jif brtjF Mizlyh. j nehffhf tU tffSilnaUJ jiffhd tff bj bragLj ntL:(a) who have not filed returns within the prescribed period; or, tFJiufgl fhy msFshft tu mifia jhf brUfhj tff; myJ (b)who have claimed exorbitant amount of refund of tax; or, f mfgoahd bjhifia UgbgWtjfhf nfhUw tff; myJ, (c) who have filed returns, but in the opinion of the Commissioner he is not satisfied with the correctness of any return filed, any claim made, deduction claimed or turnover disclosed in any such return; or, ttu ciuia jhf brUw, Mdh Miza fU, jhf bragoUw tu ciu vj, mjifa tu ciu vY bragLs nfhif nfhugLs fj myJ btgLs gid bjhif vjid FJ mt iwtilahj, tff. (d) on the basis of any other criteria or on a random selection basis by the Commissioner ; or, w msnfh vj mogilnyh myJ Mizauh mbfhW bfhW vw nj Kiw x ng bj bragl tff (e)where detailed scrutiny of the case is necessary in the opinion of the Commissioner. Miza fU thd Tjh njitgLwJ vgjhd t dfis bghWj msyhd tff. (5) (a)During the course of the audit, the officer may require the dealer,- jif nghJ mYty, (i) To afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place ; jkF njitgl Toa mjifa l ilf Toa, mjifa fzF jff myJ w Mtzfis M brtjF njitahd tria tHFkhW; (ii)To afford him the necessary facility to check or verify the stock which may be found therein; and, mF fhzgl Toa Ufis nrhjidLtjnfh myJ rghgjnfh njitahd tria mtUF tHFkhW; (iii)To afford him the necessary facility to check or verify the stock which may be found therein; and, j rlgoahd eltoiff vjF ga glToa myJ bjhlghf UfToa, bghUghL vjid bghWj ms mtUF njitglToa jft vjid tHFkhW, tfiu nfhuyh. (b)To afford him the necessary facility to check or verify the stock which may be found therein; and, jifia elJw mYty vfhuzjhY fzF jff, w Mtzf myJ U vtiw mfWjnyh myJ mfWkhW brjnyh TlhJ. 6, Form H--Form of production-cum-stock register to be maintained by the manufacturer.
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65. fzFfis jhf bra MizL tjfhd kW EiHJ, M brj Kjyhdtfhd mfhuf.Powers to order production ofaccounts and powers of entry,inspection, etc.
(1)Any officer prescribed by the Government in this behalf may, for the purposes of this Act, require any dealer to produce before him the accounts, registers, records and other documents, and to furnish any other information relating to his business. murh j bghUL tFJiufgl mYty vtU, j rl nehffSfhf, tf vtiu mtuJ tf bjhlghd fzFf, gntLf, gUf, w Mtzf kW mtuJ tf bjhlghd w jft vjid mt Kghf jhf brkhW nfhuyh. (2)All accounts, registers, records and other documents maintained by a dealer in the course of his business, the goods in his possession, and his offices, shops, godowns, vessels or vehicles shall be open to inspection, at all reasonable times, by such officer: tf xUtuh mtuJ tf nghJ ngzgL fzFf, gntLf, gUf, w Mtzf Ma midij mtuJ if trKs ruFf, mtuJ mYtyff, filf, glf rhiyf, fyf myJ tof midJ mjifa mYtyuh, ahakhd vyhh lfY MFgLj ntL. ika rl2/1974 Provided that no residential accommodation not being a place of business-cum-residence shall be entered into and searched by such officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this subsection shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1973.Mdh, FoUlK tf lKkhf myhj, tFl vY EiHJ, mj gF J mfhu tu bfhLs xU Fwa eLtuh wfgl nrhjid Miz x goahd mfhu, mjifa mYtyuh nrhjid bragLj TlhJ. j c goahd midJ nrhjidfS, 1973-M ML Fwa eilKiw bjhF rl tif KiwfSF zf, vj msF TLnkh, mj msF braglyh. (3)If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amount due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records or other documents of the dealer as he may consider necessary, and shall give the dealer a receipt for the same. The accounts, registers, records and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act. tf vtU, j rlgo mtlUJ bfhLgl ntoa t, flz, myJ w bjhif vj brYjUJ VJ bry Kagjhf rnjgjF fhuz bfhLs mjifa mYty vtU, vGJU fhuzfis g brtjfhf, mt njitbad fUJw tf mjifa fzFf, gntLf, gUf myJ w Mtzfis gKj brayh kW mtWfhd gWL xiw mjtfUF jUj ntL. mthW gKj bragl fzFf, gntLf, gUf kW Mtzf, j rl goahd mtfSila gyid, rhuiz eltoifF vts fhy ms njitgLnkh, mts fhy msF kL mjifa mYtuh U itfgLj ntL. (4)Any such officer shall, for the purposes of sub-section (2) or sub-section (3), also have power to enter and search any office, shop, godown, vessel, vehicle, building or place belonging to any other dealer or any other person, if such officer has reason to believe that a dealer keeps, or is keeping any of his goods, accounts, registers, records or other documents in such office, shop, godown, vessel, vehicle, building or place. mjifa mYty vtU, (2)Mc myJ (3) M c nehffSfhf, w tf vtUFnkh myJ w eg vtFnkh brhjkhd mYtyf, fil, glf rhiy, fy, to, fll myJ l vY, mjifa tf, mjifa mYtyf, fil, glf rhiy, fy, to, fll myJ l vY mtuJ bghUf fzFf, gntLf, gUf myJ w Mtzf vtiw itUgjhfnth myJ itJtUtjhfnth etjF mjifa mYty fhuz bfhoUghuhdh, m EiHJ, nrhjidLtjF Tl mfhu bgUj ntL.
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Explanation.- It shall be open to the Government to prescribe different classes of officers for the purpose of taking action under sub-sections (1), (2) and (3). muR, (1), (2) (3) Ma cf go eltoif vLF nehffhf, btntW mYtyf tiffis tFJiuF cik bfhljhF. 15(1),20. 15(1)Officers of the Commercial Taxes Department not below the rank of an AssistantCommercial Tax Officer shall be the officer prescribed for the purposes of sections 65, 66, 67, 68 and 69. Explanation.- For the purpose of this rule, the expression 'said officer' shall mean the officer prescribed in sub-rule (1) or the officer-in-charge of the check-post or barrier. 20 Power to inspect, compound offence, etc. - Deputy Commercial Tax Officer, Commercial TaxOfficer and Assistant Commissioner of the Commercial Taxes Department are the officersprescribed under section 65. When any such officer conducts a search of any office, shop, place of business-cumresidence,godown, vessel, vehicle or any other place of business or any premises or place where he has reason to believethat the dealer keeps or is for the time being keeping any accounts or registers, records or other documents of hisbusiness, he shall, as far as may be, follow the procedure prescribed in the Code of Criminal Procedure, 1973 (CentralAct 2 of 1974). If on search, such officer finds any accounts, registers, records or other documents which he has reasonto believe to relate to any evasion of tax or other fee due from the dealer under the Act, he may, for reasons to berecorded in writing, seize such accounts, registers, records or other documents and shall give the dealer a receipt for thesame. The accounts and registers so seized shall be retained by such officer with the permission of the next higherauthority.
66. bgh V brYe xUt myJ ruF xgilbgWe xUtl xgilfgl ruFfis Mbrtjfhd mfhu. Powers to inspect goods delivered to a carrier or abailee.
Where the goods are delivered to a carrier or a bailee for transmission, the movement of the goods shall be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Where before delivery is taken from him, a carrier or bailee to whom goods are delivered for transmission, keeps the said goods in any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place, any officer empowered by the Government in this behalf, shall have power to enter into and search such office, shop, godown, vessel, receptacle, vehicle or other place of business or building or place, and to examine the goods and inspect all records relating to such goods. The carrier or bailee or the person in-charge of the goods and records shall give all facilities for such examination or inspection and shall, if so required, produce the bill of sale or delivery note or such other documents as may be prescribed and give a declaration containing such particulars as may be prescribed regarding the goods and give his name and address and the name and address of the carrier or the bailee and the consignee. ruFfis mDtjfhf bgh VbrYe xUtl myJ ruFxgilbgWe xUtl mit xgilfgllJ, mbghUf elkhlkhdJ mtlUJ xgil brtjF K, mDtjfhf vtl bghUfis mruFf xgilf gLsdnth, mbgh VWe myJ ruF xgilbgWe mYtyf, fil, glf rhiy, fy, bfhfy, to myJ ntW VnjD tf l myJ fll myJ l vY mjifa bghUfis itUjhuhdh j bghUL murh mfhukfgl mYty vtU, mjifa mYtyf fil, glfrhiy, fy, bfhfy, to myJ ntW VnjD tf l myJ fll myJ l vY EiHtjF brayh kW mruFfis nrhjid brtjF M brJ mtWfhd mjifa bghUfSfhd midJ gUfis nrhjid brtjF mfhu
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bgUj ntL. bgh V brYe myJ ruFfis xgilbgWe myJ, mruFfis gUfis bghW bfhLs eg mjifa gnrhjidnfh Mnfh midJ trfis brJ jUj ntL kW njitglh, tFJiufglToa gidgoa myJ xgil F myJ ntW mjifa Mtzfis jhf brj ntL kW tFJiufgl ToathW mruFfis bghWj, mtufsla xU sifia (Declaration) bfhLJ., mt bgaiu Kftia kW mj bgh V brYe myJ ruF xgilbgWe kW mbghUid bgWgt bgaiu Kftia bfhLj ntL. 15(1)Officers of the Commercial Taxes Department not below the rank of an AssistantCommercial Tax Officer shall be the officer prescribed for the purposes of sections 65, 66, 67, 68 and 69. Explanation.- For the purpose of this rule, the expression 'said officer' shall mean the officer prescribed in sub-rule (1) or the officer-in-charge of the check-post or barrier.
67. nrhjidrhto myJ jilnkil WjY, nghFtu cs rufFis M brjY. Establishment of check post or barrier and inspection of goods while in transit.
(1)If the Government consider that with a view to prevent or check evasion of tax under this Act in any place or places in the State, it is necessary so to do, they may, by notification, direct the setting up of a check-post or the erection of a barrier or both, at such place or places as may be notified. khy VnjD l myJ lf j rl goahd tia flhk Vgij jLF myJ fLgLJ nehFl, mif braglthW mjifa l myJ lf nrhjid rhtoia mikl myJ jilnkil Wl myJ uil mikl mthW brtJ mta vd muR fUdh, mij mif thyhf gfyh. (2)At every check post or barrier mentioned in sub-section (1), or at any other place when so required by any officer prescribed by the Government in this behalf, the driver or any other person in charge of any goods vehicle or boat shall stop the goods vehicle or boat, as the case may be, and keep it stationary as long as may reasonably be necessary, and allow the officer in charge of the check-post or barrier or the officer prescribed as aforesaid, to examine the contents in the goods vehicle or boat and inspect all documents relating to the goods carried which are in the possession of such driver or other person in charge, for the purpose of ascertaining whether there has been any sale or purchase of the goods carried and in case there was sale or purchase of the goods carried, whether such sale or purchase is liable to tax under this Act, and if so (1)-M c Flgl xbthU nrhjid rhto myJ jil nkilxbthYnkh myJ w VnjD lnyh, j bghUL murh tFJiufgl mYty vtuhY mthW nfhugL nghJ, XLe myJ ruF to myJ glF vjid bghW bfhLsw eg vtU, ruF toia myJ nenfg glid W, nrhjid rhtomyJ jil nkilia bghW bfhLs mYty myJ nkTathW tFJiufgl mYtyuhdt V brygL ruFf vY gid myJ bfhKj vJ elJsjhvgij, vLJ brygL ruFf gid myJ bfhKjYFshUjh, j rlgo mjifa gid myJ bfhKj, tFshsjh vW ghJ, mthW cgoUFfh, (a)whether such tax has been paid, or, mjifa t brYjgoUwjh, myJ, (b) whether the sale or purchase of the goods carried has, for the purpose of the payment of tax under this Act, been properly accounted for in the documents referred to in sub section (5). j rl goahd tia brYJ nehffhf, (5)-M c Flgl Mtzf V brygL ruFf gid myJ bfhKj Kiwahf fzlgLsdth vgij cWgLJ nehffhf mjifa XLe myJ bghWYs w eg vt iftrKs
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V brygL ruFf bjhlghd Mtzf midij M brtjfhf ruF to myJ glYs cslffis nrhjidl mDkJ, mjfhf ahakhf njitgL fhytiu mjid iyahf W itj ntL. (3)If, on such examination and inspection it appears mjifa gnrhjid kW Mng,(a) (i)That the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has been paid, or, vLJ brygL ruFf gid myJ bfhKjiy bghWJ j rl go brYj gljf t VnjD U, mJ brYj goUgjhf njhdh, myJ, (ii)That the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5), the said officer shall release the goods vehicle or boat with the goods carried; or, (5) -M c Rlgl Mtzf, j rlgoahd tia brYJ nehffhf, vLJ brygL ruFf gid myJ bfhKj, Kiwahf fzlgoUgjhf njhdh, nkbrhd mYty, vLJ brygl bghUfnshL ruF to myJ glid Lfyh, myJ, (b)(i)That the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or, vLJ brygL ruFf gid myJ bfhKjiy bghWj ms, j rl go brYj gljf t VnjD U, mJ brYjglhUgjhf njhdh, myJ, (ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, not been properly accounted for in the documents referred to in sub-section (5), and if the said officer is satisfied, after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods and direct the driver or any other person in charge of the goods vehicle or boat, or the consignor or the consignee, (5)-M c Rlgl Mtzf, j rl goahd tbrYj ntoa nehffhf, vLJ brygL ruFf gid myJ bfhKj, Kiwahf fzlgl iy vd njhdh, kW nkbrhd mYty jh bghUjkhdbjd fUJw mjifa rhuizia nkbfhl d vLJ brygl ruFf gid myJ bfhKjiy bghWj ms brYjgljf t Vig jLF nehfnjhL, mruFfis mt, UitgJ mtakhUwJ vW iwwflh, mruFfis U itj ntL kW ruF to myJ gl XLe myJ bghW bfhLs ntWeg myJ ruF mDe myJ bgWe vtiu, (i)To pay such tax; or, mjifa tia brYJtjF myJ, (ii)To furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax. mjifa tia brYjflghLila meg rhghf tFJiufgl Toa mjifa mfhu mikF mjifa gotY mjifa KiwY ngha iza bfhLFkhW gj ntL. 15(4)A copy of the order of detention of the goods made under sub-section (3) of section 67 shall
be servedon the driver of the vehicle or the boat or other person in charge of the goods along with order specifying the tax orsecurity to be paid for the release of the goods.
(4)If the tax is paid or the security is furnished, then the goods so detained shall be released forthwith. t brYjgoUwJ myJ iza bfhLfgoUwJ vwh, d mthW W itfgl ruFfcldoahf LfgLj ntL. (5).The documents referred to in sub-sections (2) and (3) are bills of sale, or delivery notes, or such other documents, as may be prescribed. (2), (3) Ma cf Rlgl Mtzfshdit gidgo myJ xgil Ff myJ tFJiufglToa mjifa w Mtzf MF. 15(3)For purposes of sub-section (3) of section 64 and sub-section (5) of section 67, the following shall be thedocuments to be sent along with the goods, namely:-
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(a) A bill of sale or a delivery note in Form JJ and a goods vehicle record or trip sheet or log book; (b) A certificate from the Village Administrative Officer when the goods under the transport are claimed to be agricultural produce other than sugarcane grown in his own land or on a land in which he has interest, ordeclaration signed by the agriculturist and by the registered dealer to whom the agricultural produce is transported; and (c) A certificate from the Cane Inspector (Assistant Director of Agriculture) when the goods under thetransport are claimed to be sugarcane grown in his own land or on a land in which he has interest, or declaration signedby the agriculturist and by the registered dealer to whom the agricultural produce is transported. (6)The driver or any other person in charge of the goods vehicle or boat shall, if so required, give his name and address and the name and address of the owner of the goods vehicle or boat as well as those of the consignor and the consignee of the goods. XLe myJ ruF to myJ glid bghW bfhLs w egvtU mthW jUkhW nfhuglh, mtuJ bgaiu Kftia kW ruF to myJ glF cikahs mJl ruF mDe kW bgWe bgaiu Kftia bfhLj ntL. (7)The driver of the goods vehicle or boat shall, on demand by the said officer, produce for inspection his drivers licence. nkbrhd mYtyuh nfhugLtj ng, ruF to myJ gl XLe jdJ XLe ckid Mfhf bfhLj ntL. (8). (a)If the tax directed to be paid or the security directed to be furnished under subsection (3) is not paid or furnished; or, (3) M cgo brYJkhW gfgl t myJ bfhLFkhW gfgl iza brYjglhlh myJ bfhLfglhlh myJ, (b)if it appears to the said officer that the driver or the person in charge of the goods vehicle or boat is not giving the correct name and address of the owner of the goods vehicle or of the boat, or of the consignor or of the consignee of the goods,and if the said officer is satisfied after making such enquiry as he deems fit, that with a view to prevent the evasion of tax payable in respect of the sale or purchase of the goods carried, it is necessary to detain the goods, he shall detain the goods either in the check-post or elsewhere as long as may reasonably be necessary and shall ascertain the correct name and address of the owner of the goods vehicle or boat or of the consignor or of the consignee of the goods: ruFto myJ gl XLe myJ mjid bghW bfhLs eg, ruF to myJ gl cikahs myJ ruF mDe myJ bgWe rahd bgaiu Kftia bfhLfiy vW, nkbrhd mYtyUF njhdh kW nkbrhd mYty jh bghUjkhdbjd fUJw mjifa rhuizia brj d, vLJ brygl bghUf gid myJ bfhKjiy bghWj ms brYjgljf t Vig jLF nehfnjhL, mt mruFfis vtsfhy njitnah mts ahakhd fhy tiu, nrhjid rhtonyh myJ ntbwnfDnkh Uitj ntL kW ruF to myJ gl cikahs myJ mruFf mDe myJ bgWe rahd bgaiu Kftia cW brJ bfhSj ntL: Provided that no such goods shall be detained by the said officer for more than twenty-four hours except with the permission of the next higher authority.Mdh, mjifa ruFf vtiw, mLJ caiyYs mYtym Dkl myhk, UgJ ehF k neuF nkyhf, nkbrhd mYtyuh U itfgLj TlhJ. (9)The said officer may, in his discretion, permit the driver or other person in charge of the goods vehicle or boat to take the goods detained under sub-section (8) subject to an undertaking given by the driver or other person, -- nkbrhd mYty, mtuJ csnjgo, ruF to myJ gl XLe myJ mjid bghWig bfhLs weg, (i)That the goods shall be kept in the office, godown or other place within the State, belonging to the owner of the goods vehicle or boat and in the custody of such owner; and,
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ruF to myJ gl cikahsUF brhjkhd khyFshf Uw, mjifa cikahs ghJfhtYs mYtyf, glfrhiy myJ w l bghUf itJ tugLj ntL; vW, (ii)That the goods shall not be delivered to the consignor, consignee or any other person without the orders of the said officer, and for this purpose the driver or any other person in charge of the goods vehicle or boat, shall furnish an authorisation from the owner of the goods vehicle or boat authorising him to give such undertaking on his behalf. Nk brhd mYty Mizf, ruF mDe, bgWe myJ w eg vtF ruFf xgilfgLj TlhJ kW mj nehffhf ruF to myJ gl XLe myJ mjid bghW bfhLs w eg vtU, jbghUL mjifa cW bkhia bfhLgjF mtUF mfhu mwruF to myJ gl cikahslUJ X mfhukid bfhLj ntL vW, mj XL eU myJ wegU mF X cW bkhFgL, (8)-M cgo U itfgl ruFfis vLJ bry, mDkfyh. (10)In case the goods are subject to speedy and natural decay, and in the case of other goods, where no claim is made within the prescribed period, the said officer shall, subject to such conditions as may be prescribed, sell such goods in open auction and remit the sale proceeds thereof in a Government Treasury: iuthd kW aifahd mF cshw bghUfis bghWj neY tFJiufgl fhy msF cik nfhuglhj w bghUfis bghWj neY, tFJiufgl Toa mjifa gjidfSF cgL, nkbrhd mYty, mjifa bghUfis, gufkhd Vy W, mj W Kj bjhifid muR fUy brYJj ntL: Provided that if the said officer is an officer below the rank of a Commercial Tax Officer, the sale under this sub-section shall be effected by the Commercial Tax Officer having jurisdiction. Mdh, nkbrhd mYty, tft mYty goiyF Gs X mYtyuhf Ujh, j c goahd gidahdJ mfhu tu bfhLs tf t mYtyuh eljgLj ntL. (11)Any person entitled to such sale proceeds shall, on application to the prescribed authority and upon sufficient proof, be paid the sale proceeds mentioned in sub-section (10) after deducting the expenses of the sale and other incidental charges and the amount of tax due under this Act in respect of the sale or purchase of the goods in question. mjifa W Kj bjhifid cikjFila eg vtU, ca mfhu mikF zgj ngY ngha %gz ngY, (10)-M c Flgl W KjyhdJ, gid bry bjhiff, w ilf flzf kW j rlgo, uidYs bghUfis W myJ bfhKj brjij bghWj ms bfhLgl ntoa gid tbjhif Matiw fj mtUF tHfgLj ntL. Explanation I.- For the purpose of this section, the expression said officer shall mean the officerin- charge of the check-post or barrier or the officer prescribed under sub-section (2). nehffhf,"nkbrhd mYty" vw brhbwhluhdJ nrhjid rhto myJ jil nkilia bghW bfhLs mYty myJ (2)-M cgo tFJiufgl mYtyvW bghUgL. Explanation II.- For the purposes of this section and sections 69 and 70, goods vehicle includes a motor vehicle, vessel, animal and any other form of conveyance.- j kW 69, 70 Maf nehffhf, ruF tovgJ, aT, fy, yF, kW ntW VnjD tifdjhd Cia cslFwJ. 15(1),(11). 15(1) Officers of the Commercial Taxes Department not below the rank of an AssistantCommercial Tax Officer shall be the officer prescribed for the purposes of sections 65, 66, 67, 68 and 69. Explanation.- For the purpose of this rule, the expression 'said officer' shall mean the officer prescribed in sub-rule (1) or the officer-in-charge of the check-post or barrier.
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(11) Any person from whom tax is due under section 67, shall, on application to the said officer
whoconducted the auction sale, and upon sufficient proof, be paid the sale proceeds mentioned in clause (d) of sub-rule (8)after deducting the expenses of sale and other incidental charges and the amount of tax due.
68. glFf cikahsf Kjyhdtf xU y gUfis j iftr itUjY g jDjY. Possession and submission of certain records by owners of boats.
The owner or other person in-charge of a boat shall carry with him, (a) Bill of sale or delivery note or such other documents as may be prescribed, and, (b) Log book; relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed. xU gl cikahs myJ mjid bghW bfhLs w eg, jKl nghFtuYs ruFf bjhlghd kW tFJiufgl Toa mjifa tuf mla, (a) gid go (Bill of sale) myJ xgilF (Delivery note) myJ tFJiufglToa mjifa w Mtzfis, (b) C Fngil; vLJbrYj ntL kW, nkTa Mtzf myJ mtgofis tFJiufglToa mjifa fhymsF tFJiufgl Toa mjifa mYtyUF gjDj ntL. 15(1),(18),(19)-Form-JJ,KK,MM. 15(1)Officers of the Commercial Taxes Department not below the rank of an AssistantCommercial Tax Officer shall be the officer prescribed for the purposes of sections 65, 66, 67, 68 and 69. Explanation.- For the purpose of this rule, the expression 'said officer' shall mean the officer prescribed in sub-rule (1) or the officer-in-charge of the check-post or barrier. (18)(a) For the purpose of sections 68 and 69, the owner or other person in charge of a goods vehicle orboat shall carry -(i) A goods vehicle record, a trip sheet or a log book; (ii) A bill of sale or a delivery note in Form JJ or Form KK; (iii) A certificate from the Village Administrative Officer when the goods under transport are claimedto be agricultural produce other than sugarcane grown in his own land or on a land in which he hasinterest or a letter signed by the agriculturist and by the registered dealer to whom the agriculturalproduce is transported; (iv) A certificate from the Cane Inspector (Assistant Director of Agriculture) when the goods undertransport are claimed to be sugarcane grown in his own land or on a land in which he has interestor a letter signed by the agriculturist and by the registered dealer to whom the agricultural produceis transported; (v) A delivery note in Form JJ when the goods are transported from one place of his business toanother. (b) The bill of sale or delivery note or the certificate of declaration, as the case may be, in respect of thegoods carried in the goods vehicle or boat shall be in triplicate, one copy of which shall be submitted to the Officer incharge of the first Check Post or barrier, the second copy to such officer in the last check-post or barrier through whichthe goods vehicle or boat may pass and the third copy shall be retained by the owner or other person in charge of thegoods vehicle or boat. In the case of goods vehicle or boat which has not passed through any check-post, the owner orother person in charge of the goods vehicle or boat shall, within seven days after the goods are delivered, submit to theTerritorial Assistant Commissioner
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having jurisdiction over the area in which the goods are delivered, copies of goodsvehicle record, trip sheet or log book as the case may be, and also the bill of sale or delivery note which accompanies thegoods, and other relevant documents, or in case the goods are delivered outside the State, to the Territorial Deputy Commissioner having jurisdiction over the area from which the goods were consigned. (19)(a) The delivery note in Form JJ shall be printed with serial number and used by the registered dealer for transportation of goods. (b) The other document to be carried by the owner or person in charge of a goods vehicle shall be adeclaration in Form MM and shall be furnished to the inspecting officer on demand. [Form-JJ,KK,MM] JJ-Delivery note for sales / stock transfer / works contract,KK-Form to be filed by clearing / forwarding agent ,MM-Form of declaration to be furnished by carrier / bailee or the person incharge of the goods and records.
69. ruF to cikahsf Kjyhdtf xU y gUfis j iftr itUjY gjDjY Possession and submission of certain records by owners of goods vehicle.
(a) Bill of sale or delivery note or such other documents as may be prescribed, and (b) Goods vehicle record or trip sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed, the documents aforesaid or copies thereof, within such time as may be prescribed. ruF to cikahs myJ mijbghW bfhLs w eg jKl nghFtuYs bghUf bjhlghd kW tFJiufgl Toa mjifa tuf mla, (a) gidgo myJ xgilF myJ tFJiufglToa mjifa w Mtzfis, (b) ruF to gU myJ eilFjhis (Trip sheet) vLJ brYj ntL, kW; nkTa Mtzf myJ mt gofis tFJiufgl Toa mjifa fhy msF tFJiufgl Toa mjifa mYtyF gjDj ntL. 15(1),(18),(19)-Form-JJ,KK,MM. (Rule, See the previous section ).
70. ilbtL myJ floid (Transitpass) tHFj.. Issue of transitpass:(1) (a)When a goods vehicle carrying any goods mentioned in the Sixth Schedule, coming from any place outside the State and bound for any other place outside the State, passes through the State, the owner or other person in-charge of such goods vehicle shall obtain a transit pass in the prescribed form and in the prescribed manner from the officer in-charge of the first check post or barrier, after its entry into the State. Mwh iz goa FlgLs ruFf vtiw VbfhL khyF btYs l vUJ tUw kW khyFbtYs w l vjF khy tnaxU ruF to flJ brw nghJ,mjifa ruF to cikahs myJmij bghW bfhLs w eg, mto khyF EiHj d, Kj nrhjidrhto myJ jilnkilia bghW bfhLs mYtylUJ, tFJiufgl gotY tFJiufgl KiwY xU floid (Transit pass) bgWj ntL; (b)The owner or other person in-charge of the goods vehicle shall deliver within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State. ruF to cikahsmyJ mij bghW bfhLs weg, tFJiufgl fhy msF, khyUJ ruF to
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btnaW Kd, fil nrhjidrhto myJ jilnkilia (Barrier) bghW bfhLs mYtyl fl oid xgilj ntL. (c)If the owner or other person in-charge of the goods vehicle fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the owner or person in-charge of the goods vehicle, and such owner or person in-charge of the goods vehicle shall, notwithstanding anything contained in section 3, be jointly and severally liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax: ruF to cikahs myJ mij bghW bfhLs w eg (b) vD TWF z elfjtdh, ruF to cikahs myJ mijbghW bfhLs weguh, khyF mthW vLJ brwruFfis W ljhf fUjgLj ntL kW 3-M vd mlUj nghY, mruF to cikahs myJ mij bghW bfhLs weg, gid bjhif msthdJ vtsthf Uj nghY jrl tif KiwfSF zfTlhf jjahf t brYj kW mjifa tF WF iwgJ GfhL jl bjhifid (Penalty) Tl nrJ brYJj flghLilatuhj ntL. Provided that where the goods carried by such goods vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out of the State, shall be on the owner or person in-charge of the goods vehicle who originally brought the goods into the State. tuiu: Mdh, mjifa ruF to vLJbrygl ruFfis khyF mit EiHj kw to myJ C vjdhY, khyF btna vLJ brygL, csgona mruFf khyF btna vLJ brygoUwd vgij %w bghWghdJ, mruFfis Kj Kjyhf khyF bfhL tj mj ruF to cikahs myJ mij bghW bfhLs egiu rhjjhF. Explanation. In a case where a goods vehicle owned by a person is hired for transportation of goods by some other person, the hirer of the vehicle shall, for the purposes of this subsection, be deemed to be the owner of the goods vehicle. sf - ne x eg xUtUF brhjkhd ruF to, ntWy eguh ruFfis V brtjfhf thlifF vLfgLslJ, mj toia thlifF vLJstnu, j c nehffSfhf mruF to cikahsuhf bfhsgLj ntL. (2) (a)When any goods specified in the Sixth Schedule, are consigned or transferred by any goods vehicle to another State from any place within the State, the consignor or transferor of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are consigned or transferred to other State. MwhtJ iz goa FJiufgl ruFf vtiw khyF mikj l vUJ kw khyF ruF to vj _ykhfruFf mDggL bghGJ myJ cik khw bragL bghGJ, mruFfis mDe myJ khWe, vj lUJw khyF mDggLwnjh myJ khwgLwnjh, mj l J mfhutu bfhoUw tf mfhu miklUJ (Assessing authority) tFJiufgl gotY tFJiufgl KiwY floid (Transit pass) bgWj ntL. (b)The consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State. mruFfis mDe myJ khWe, tFJiufgl fhy msF, khyUJ mruF to btnaWtjF Kd, fil nrhjidrhto myJ jilnkilia bghW bfhLs mYtyl fl oid xgilfnth myJ xgilFkhW brjnyh ntL. (c)If the consignor or transferor of the goods fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the consignor or transfer or and such consignor or transferor shall, notwithstanding anything contained in section 3, be liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such
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tax. bghUfis mDe myJ khWe, (b) vD Tgo z elf jtdh, mjifa ruF mDe myJ khWeuh vLJtugl ruFf khyFshfnt fgL ljhf bfhsgLj ntL kW 3-M vd mlUj nghY, bghUfis mDe myJ khWe, gid bjhif msthdJ vtsthf Uj nghY rl tifKiwfSFzft brYj mjifa tF WF iwgJ GfhL jl bjhifid Tl nrJ brYj flghLilatuhj ntL. (3).Save as otherwise provided in sub-sections (1) and (2), the provisions of this Act shall apply in relation to the tax payable under sub-sections (1) and (2) as they apply in relation to the tax payable under this Act. (1), (2) Ma cf tif braglthwyhk wthW j rl tifKiwf, j rlgo brYjjf t bjhlghf bghUJtij nghnw (1), (2) Ma cf go brYjjf t bjhlghf bghUJj ntL. 15(17),Form-LL 15(17)(a) The owner or other person in charge of a goods vehicle carrying the goods specified in the SixthSchedule to the Act or the consignor or transferor of the goods specified in the said Schedule, as the case may be, shall,apply for transit pass, in Form LL, in triplicate to the said officer in charge of the first check post or barrier, or to theassessing authority who is the head of the assessment circle, having jurisdiction over the place from where the goods areconsigned or transferred, and in the absence of head of assessment circle, any other officer authorised by the Territorial Deputy Commissioner. (b) The Officer in charge of the check post or barrier referred to in sub-section (1) of section 70 or theassessing authority referred to in clause (a) of sub-section (2) of section 70 as the case may be, shall, after examining theapplication and after making such enquiry as he or it deems necessary, issue the transit pass in Form LL. The officer incharge of the check post or barrier or the assessing authority specified in clause (a) above, shall retain the original withhimself or itself, as the case may be, and give two copies to the owner or other person incharge of the goods vehicle orthe consignor or transferor of goods. (c) The officer in charge of the check post or barrier or the assessing authority specified in clause (a)above, as the case may be, shall specify the time within which the goods vehicle has to cross the last check post orbarrier.The maximum time to be so fixed shall be twenty four hours up to a distance of three hundred kilometers fromfirst check post or barrier to the last check post or barrier; forty eight hours for a distance exceeding three hundredkilometers but not exceeding six hundred kilometers from the first check post or barrier to last check post or barrier andseventy two hours for a distance exceeding six hundred kilometers from first check post or barrier to last check post orbarrier. (d) The owner or other person in-charge of the goods vehicle or the consignor or transferor of goods, asthe case may be, shall deliver or cause to be delivered the duplicate copy of the transit pass to the officer in charge of thelast check post or barrier and allow him to inspect the documents and goods in order to ensure that the goods being takenout of the State are the same for which the transit pass has been obtained. The officer in-charge of the last check post orbarrier shall acknowledge the receipt of the transit pass on the triplicate copy of the transit pass available with the owneror the other person in charge of the goods vehicle or the consignor or the transferor of the goods, as the case may be. (e) The officer in-charge of the last check post or barrier shall have powers to unload and search thecontents of the goods vehicle to ensure that the goods being moved out of the State are the same for which the transit passis issued. (f) The officer in-charge of the last check post or barrier shall intimate the delivery of transit pass to theofficer in-charge of the first check post or barrier or the assessing authority, specified in clause (a) above who issued thetransit pass, indicating the variation, if any,
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noticed between the quantity or description of goods mentioned in theapplication and the goods actually carried by the goods vehicle. (g) (i) If for any reason, the goods vehicle after its entry into the State is not able to move out of theState within the time specified in the transit pass, for the reasons beyond the control of the owner or other person inchargeof the goods vehicle, such person shall, seek extension of time from (a) the officer who issued the transit pass; or (b) any officer empowered to issue that transit pass; or (c) the assessing authority of the area where the vehicle is stationed at the time of seekingextension of time; (ii) The officer specified in this sub-rule may after examining the reasons for delay and after makingsuch enquiry as he deems fit, extend the time limit specified in the transit pass.. Form-LLForm of Transit Pass.
71. FwbrafS jl bjhiffS. Offences and Penalties:

(1) (a)Any person who being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or Rules made thereunder, or, j rl goahd tfF cshw xUtuhf UJ, jrl go bragl f tifKiwfY nfhuglthwhd tuiu xiw gjDg jtWw myJ (b)being a person obliged to register himself as a dealer under this Act, does not get himself registered, shall on conviction by a Magistrate be liable to fine which may extend to five hundred rupees. j rlgoahd tfxUtuhf jid g bra flik bghWbfhl eg xUtuhf UJ, jid gbrJ bfhshj myJ eg vtU Fwa g xUtuh Fwth vd gfgl j ng IW%gh tiu nghfToa gzjlF cshj ntL. (2)Any person who collects any amount by way of tax or purporting to be by way of tax under this Act in contravention of the provisions of sub-section (1) of section 40 shall, on conviction by a Magistrate be liable to fine which may extend to one thousand rupees. 40-M (1)M c tifKiwfSF Wifahf j rlgoahd t vw tifnyh, t vgjhf ygLw tifnyh, bjhif vjid tNw eg vtU, Fwa g xUtuh Fwth vd gfglj ng Xuhu %gh tiu nghf Toa gzjlF cshj ntL. (3) (a)Any person who Wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder, or, ntLbknw, cikaw tuiu xiw gjDw myJ jrlgo Vfdnt tfF cshw xUtuhf myhUJ j rl myJ mj bragl f tifKiwfsh nfhuglthwhd tuiubahiw gjDg jtWw myJ, 22(d)-Names of dealers or persons with details on who have been convicted for any offence under
clauses (a)and (b) of sub-section (3) and sub-section (4) of section 71 in any year.
(b)fraudulently evades the payment of any tax assessed on him or any fee or other amount due from him under this Act, or, jJ ffgl t vjid myJ flz vjid myJ rlgo mtuh bfhLgl ntoa wbjhif vjid brYJtUJ fsjdkhf Vw, myJ, 22(d). (c)dishonestly objects to a notice issued to him under sub-section (1) of section 27, or, 27-M (1)-M c go jdF tHfgl mif xWF neikaw Kiw kWw, myJ, (d)being a person obliged to keep and maintain true and correct account and record under sub-section (1) of section 64 fails to keep and maintain such account or record, or keeps any
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books of account at any place in contravention of sub-section (2) of section 64, or; moves the goods from one place to another in pursuance of a sale or purchase or otherwise in contravention of the provisions of sub-section (3)of section 64 without a bill of sale or delivery note or such other documents as may be prescribed, or; 64-M (1)-M cgoahd cik kW rahd fzF kW gUid itJ ng tUw flik bghWila eg xUtuhf UJ mjia fzF myJ gUid itJ ng tu jtWw myJ 64M (2)M cF Wifahf l vY fzF jff vtiw itJ tUw myJ gidgonah, myJ xgilFngh myJ tFJiufgl Toa mjifa w Mtzfnsh yhk 64M (3)M c tif KiwfSF Wifahf gid myJ bfhKj xid bjhlnjh myJ wthnwh bghUfis XlUJ kbwhU lF khWw myJ; (e)willfully acts in contravention of any of the provisions of this Act, or, j rl tifKiwf vtF Wifahf ntLbknw bragLw myJ, (f)after purchasing any goods in respect of which he has made a declaration fails without reasonable excuse to make use of the goods for the declared purpose; or, vj bghUfis bghWj mssif xiw mt brjhnuh mjbghUf vt bfhKjYF d ngha fhuz sif braglnehffhf bghUfis gagLj jtWw; myJ, (g)makes any statement or declaration in the application for registration, submitted to the registering authority, which he knows or has reason to believe to be false, or, g brtjfhd zg jtwhf UwJ vW jdF bjnjhmyJ jh etjF fhuz bgUw mif myJ sif vjid, gbr mfhu mikF gjDtjfhf brw myJ, (h)willfully acts in contravention of the undertaking given under sub-section (9) of section 67 shall on conviction by a Magistrate, be liable to a fine which may extend to two thousand rupees and in the event of a second or subsequent conviction, to simple imprisonment which may extend to six months or a fine which may extend to two thousand rupees or both 67-M (9) M c go bfhLfgl cWbkhF wifahf ntL bknw bragLw eg vtU, Fwa g xUtuh Fwth vd gfgl ng (ulhu %gh tiu nghfToa gzjlF kW ulhtJ myJ bjhlj Fw braf f MWkhjf tiu nghfToa rhjhuz iw jlidF myJ ulhu %gh tiunghfToa gz jlF myJ uoFnkh cshj ntL.) (4)Any person who prevents or obstructs an officer from exercising his powers or discharging his duties under section 65 or section 66 shall, on conviction, be liable to simple imprisonment which may extend to six months, or a fine which may extend to two thousand rupees or both. mYty xUtiu 65-M myJ 66-M goahd jdJ mfhufis brYJtUJ myJ jdJ flikfis iw ntWtUJ jLw myJ ilW brw eg vtU Fwth vd gfgl ng MW khjf tiunghfToa rhjhuz iw jlidF myJ ulhu %gh tiu nghfToa gz jlF myJ uoFnkh cshj ntL. 22(d)-Names of dealers or persons with details on who have been convicted for any offence under
clauses (a)and (b) of sub-section (3) and sub-section (4) of section 71 in any year.
(5) (a)any owner or other person in charge of a boat or a goods vehicle who fails to carry with him any of the records or documents specified in section 68 or section 69, as the case may be, shall, on conviction, be liable to simple imprisonment which may extend to six months or fine which may extend to two thousand rupees or both. 68-M myJ nenfg 69-M FJiufgl gWf myJ Mtzf vtiw jnkhL vLJ bry jtWw glF x myJ ruF to x cikahs myJ mjid bghW bfhLs w eg vtU (b)the owner of the boat or the goods vehicle, if he was not in charge of the boat or the goods vehicle, at the time of the commission of an offence under clause (a) shall also be liable to be
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punished with the punishment provided for the offence under clause (a) unless he proves that the offence was committed without his knowledge or that he exercises all due diligence to prevent the commission of such offence. mj glF myJ ruF to cikas (a) vD Tgoahd Fw bra xW eilbgW neu mj glF myJ ruF to bghW bfhoUf iyahdh, mj Fw bra jdF bjahknyna eilbgwJ vnwh mjifaFw bra eilbgWtij jLgjF ca Kaf midij jh nkbfhljhfnth %jhy Fwth vd gfglj ng MWkhjf tiu nghfToa rhjhuz iw jlidF myJ ulhu %gh tiunghfToa gz jlF myJ uoFnkh cshj ntL. (6)If the driver or any other person in-charge of any goods vehicle or boat, refuses on demand by the officer in-charge of the check-post or barrier or the officer empowered under subsection (2) of section 67 to give his name and address or the name and address of the owner of the vehicle or boat or of the consignor and consignee of the goods or gives any name and address which he knows or has reason to believe to be false, or if the driver refuses on demand by such officer, to produce for inspection his driver's licence, he shall, on conviction, be liable to simple imprisonment, which may extend to six months or a fine which may extend to two thousand rupees or both. glF myJ ruF to vj XLe myJ mjid bghW bfhLs w eg vtU nrhjid rhto myJ jil nkilia bghW bfhLs mYtyuhfnth 67-M 2-M c go mfhukfgl mYtyuhnyh nffgL nghJ jdJ bga kW Kft myJ to myJ gl cikahsU bga kW Kft myJ bghUfis mDe kW bgWe bga kW Kftia jukWghuhdh myJ jtwhf UwJ vW jdF bjnjh myJ jh etjF fhuz bgUw, bga kW Kft vjid bfhLghuhdh, myJ mjifa mYtuh nffgL nghJ XLe jdJ XLe ckij M brtjF jukWghuhdh mt Fwth vdgfglj ng MWkhjf tiu nghfToa rhjhuz iw jlidF myJ ulhu %gh tiu nghfToa gz jlF myJ uoFnkh cshj ntL. (7)Any person who makes any statement or declaration in any of the records or documents specified in section 68 or section 69 as the case may be, which statement or declaration he knows or has reason to believe to be false, shall, on conviction, be liable to simple imprisonment which may extend to six months, or a fine which may extend to two thousand rupees or both. 68-M myJ ne nfg 69-M FJiufgl gWfmyJ Mtzf vtY jtwhf UwJ vW jdF bjnjh myJ jh etjF fhuz bgUw mif myJ sifah Uw mif myJ sif vjid brw eg vtU Fwth vW gfgl ng MWkhjf tiu nghfToa rhjhuziw jlidF myJ ulhu %gh tiu nghfToa gz jlF myJ uoFnkh cshj ntL. (8)Any person who is in any way knowingly concerned in any fraudulent evasion or attempt at evasion or abetment of evasion of any tax, payable in respect of the sale or purchase of any goods under this Act, shall, on conviction, be liable to simple imprisonment which may extend to six months or a fine which may extend to two thousand rupees or both. j rl goahd bghUfgid myJ bfhKjiy bghWj vt ms brYjjf t vjid brYJtUJ eg vtU fsjdkhd V myJ VF Kidw myJ VF Lw vY bjnj vjtifyhtJ bjhlilatuhf Ujh Fwth vd gf gl ng MWkhjf tiu nghfToa rhjhuz iw jlidF myJ ulhu %gh tiu nghfToa gz jlF myJ uoFnkh cshj ntL. (9)Any person who knowingly issues a false bill, voucher, declaration, certificate or other document with a view to support any dealer to claim exemption or reduction in rate of tax on
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the sale or purchase of any goods under this Act, shall, on conviction, be liable to simple imprisonment which may extend to three months and in the event of a second or subsequent conviction to rigorous imprisonment for six months. j rl goahd bghUfvt gid myJ bfhKj jhdt j yf myJ Fiw nfhUtjfhf tf vtUF Mjhu nehF xWl jtwhdgo, gW L, sif, rhj myJ w Kiw Mtz xiwbjnj tHFw eg vtU, Fwth vd gfgl ng _W khj tiunghf Toa rhjhuz iw jlidF kW uL myJ bjhlj Fw bra x f MWkhj fLfht jlidF cshj ntL.
72. Fw brafis zfkhf j. Composition of offences:

(1)The prescribed authority may, whether on application made to it in this behalf or otherwise, give any person, who has committed or is reasonably suspected of having committed an offence under this Act, option to pay within a specified period, by way of composition of such offence . tFJiufgl mfhu mik, j bghUL mjl zg brJ bfhsglj ngnyh myJ kwgonah, j rlgo Fw braiy brUw myJ mij brUgjhf ahakhf rnjf gLtjFa eg vtF, mjifa Fwij zfkhf gj thyhf, (a)where the offence consists of failure to pay, or attempt to evade or evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding rupees two thousand or double the amount of the tax payable, whichever is greater, and j rlgo brYjjf tvij brYj jta myJ VgjF Ka brjij myJ Vjij cslajhd Fw brayhf UFlJ, mthW brYjjf tF TLjyhf, ulhu %ghF nkglhj xU gzbjhifia myJ brYjjf tbjhifF uoghf, t vJ mfkhdnjh mij, kW, (b)In other cases, a sum of money not exceeding rupees two thousand. w nef, ulhu %ghF nkglhj xU gz bjhifianah xU FJiufgl fhy msF brYJtjF bjik bfhLfyh. (2)On payment of such sum of money and the tax, if any, payable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts on which a composition has been allowed under this section. j rlgo brYjjft VnjD U, mjifagz bjhifia brYJtj ng, jrl goahd Fw braYfhf Fw tHF vJ, go v Fw braJ zfkhf gjF mDkf goUwnjh, mnj bghUikfis bghWj ms bjhLfgLj TlhJ. (3)Where the prescribed authority, on application made under sub- section (1), passes an order refusing to allow composition under this section, it shall record in writing the reasons therefor and furnish to the applicant on request a brief statement of the same unless in any case the prescribed authority is of the opinion that it will not be in the public interest to furnish such statement. tFJiufgl mfhu mikghdJ, (1) M cgo zg brJ bfhsglj ng, go zfkhf gij Vf kWJ Miz xiw wJslJ, mJ mjfhd fhuzfis vGJU g brJ, mj mifia bfhLgJ bghJ ey cs mfiwah UfhJ vW tFJiufgl mfhu mikghdJ ne vY fUdhy zgjhu ntLj ng, mj RUfkhd mifia bfhLj ntL.
73. Fw brafis rhuizF vLJ bfhSj. Cognizance of offences.

No prosecution for any offence under sub-section (4) of section 71 shall be instituted except with the written consent of the Joint Commissioner. 71-M (4) M
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cgoahdFwbra vjfhf iz MizavGJ toyhd irl myhk, FwtHF vJ bjhLfgLj TlhJ.
74. Fw tH tf Kjyhdit dtgLj TlhJ. Assessment not to be questioned in prosecution.

(1)The order of assessment made under this Act shall be conclusive evidence in any prosecution or other proceedings. Fw tHF myJ w eltoiffvtY, j rlgo wfgltf MizahdJ Kothd rhwhF. (2)The validity of the assessment of any tax, or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any criminal court in any prosecution or other proceeding, whether under this Act or otherwise. j rlgo, tf braglt vj myJ fgl flz myJ w bjhif vj brYjikianah myJ mthW tf bragl t myJ fgl flz myJ wbjhif vjid brYJtjfhd eg vt flghilnah, j rl gonah myJ kwgonah Fwa kw vY KsFw tHF myJ w eltoif vY dtgLj TlhJ.
75. xU y eltoiffS Fjil. Bar of certain proceedings.

(1)No suit, prosecution or other proceedings shall lie against any officer or servant of the Government for any act done or purporting to be done under this Act, without the previous sanction of the Government. j rlgo bragl myJ bragljhf ygLw eltoif vjfhf muR mYty myJ Ca vtF vuhf, cika tHF, Fwa tHF, myJ w eltoiff vit mu K xg bjhlugLj TlhJ. (2)No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act. muR mYty myJ Ca vtU, j rlgonah myJ mjidbahonah fgl flikfis iwntW nghnjh myJ mYtgfis MWnghnjh mj bra ebyz bragoUjh, mjifa bra vij bghWJ cika myJ Fwa eltoifF cshfkhlh.
76. xU y cik tHFf kW Fw tHFfSF fhy tu. Limitation for certain suits and prosecutions.
No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government for any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.muRbfuhf cik tHF vJ bjhLfgLj TlhJ kW j rlgo bragl myJ bragoUgjhf njhWw bra vjfhf muR mYty myJ muR Ca vtF vuhf, mbra g Fwrhlgl njUjJ MW khjfSF cik tHF, FwtHF myJ w eltoif bjhLfgoUjhy, mjifa ciktHF, Fw tHF myJ w eltoif vJ bjhLfgLj TlhJ.
77. j rl tif bragl t ffis f brtjF myJ khaikgjFa cik tHFfSF eltoiffSF jil. Bar of suits and proceedings to set aside or modify assessments except as provided in this Act.
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(1)No suit or other proceedings shall, except as expressly provided under this Act, be instituted in any Court to set aside or modify any assessment made under this Act. j rlgo bragltf vjid Ftjnfh myJ khaikgjnfh j rl btgilahf tif bragLsthW jukw vY cik tHF vJnkh myJ w eltoiff vitnkh bjhLfgLj TlhJ. (2)No injunction shall be granted by any court in respect of any assessment made, or to be made, or in respect of any action taken, or to be taken, in pursuance of any of the provisions of this Act. j rl tif Kiwf vtiw bjhlJ bragl myJ bragl ntoa tf vjid bghWj msnyh myJ vLfgl myJ vLfgl ntoa eltoif vijbghWj msnyh, kw vjdhY jil cWJflis (Injunction) vJ tHfgLj TlhJ.
78. mfhu mik vj Kghd eltoiff Kiyahj Appearancebefore anyauthority inproceedings.

Any person who is entitled to appear before any authority other than the High Court in connection with any proceedings under this Act may, subject to such conditions as may be prescribed, be represented before such authority. j rl goahd eltoiff vt bjhlghf, cakw myhj w mfhu mik vj K Kiyahf cik jFila eg vtU tFJiuf glToa mjifa gjidfSF cgL, mjifa mfhu mikF K. (a)by his relative or a person employed full time by him, if such relative or person is duly authorised by him in writing in this behalf; or, j bghUL, vGJU mtuh catuhf, mt cwdnuh myJ mtuh KGneukhf afgl eg xUtnuh mfhukfgoUjh, mjifa mtuJ cwd myJ eg xUtuh; myJ, (b)by a legal practitioner; or, xU rl bjhyhWeuh; myJ, (c)by an Accountant or Value Added Tax Practitioner possessing the prescribed qualifications and duly authorised by him in writing in this behalf. j bghUL vGJ to mtuhcathW mfhukfgL tFJiuf gl jFfis bfhLs xU fzfhs myJ k TL t Mnyhrfuh Kiyah vLJiufglyh. 17,18-Forms SS,TT,UU. 17(1) The person specified in clauses (a) and (c) of section 78appearing on behalf of a dealer or other person in any proceedings before any authority under the Act other than the HighCourt shall file before such authority an authorisation given by the dealer or such person in Form SS. (2) (a) An Accountant appearing under clause (c) of section 78 shall be a Chartered Accountant as defined in the Chartered Accountants Act, 1949 (Central Act XXXVIII of 1949) or Cost Accountant as defined in the Cost andWorks Accountants Act, 1959 (Central Act 23 of 1959). (b) No person shall be eligible to appear as a Value Added Tax Practitioner under clause (c) of section78 unless his name has been included in the list in Form TT referred to in sub-rule (2) (v) and unless he has, (i) passed any one of the following accountancy examinations recognised by the Central Board ofRevenue constituted under the Central Board of Revenue Act, 1924 (Central Act IV of 1924), for the purpose of clause,(v) of sub-section (2) of section 288 of the Income Tax Act, 1961 (Central Act 43 of 1961), namely:(A) The National Diploma in Commerce awarded by the All India Council for TechnicalEducation, New Delhi, provided the diploma holder has taken Advanced Accountancy andAuditing as an elective subject for the Diploma Examination; (B) Government Diploma in Company Secretary-ship awarded by the Department of CompanyAffairs under the Ministry of Industrial Development and Company Affairs, New Delhi;
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(C) Final Examination of the Institute of Company Secretaries of India, New Delhi; or (ii) acquired a degree in Commerce, Corporate Secretaryship, Law, Economics or Banking includingHigher Auditing or Business Administration or Business Management conferred by a University recognised by theUniversity Grants Commission; or (iii) retired or resigned from the Tamil Nadu Commercial Taxes Department and had been, at any timeduring his service in that Department, an assessing authority. Provided that no person who was employed in the Tamil Nadu Commercial Taxes Department and has retired orresigned from such employment, shall be eligible for a period of two years from the date of retirement or from the date ofacceptance of the resignation, as the case may be, to appear on behalf of a dealer or other person under clause (a) and as aValue Added Tax Practitioner under clause (c) of section 78 except before the Appellate Tribunal: Provided further that the Government may, in respect of a retired officer of the Tamil Nadu Commercial TaxesDepartment, relax the above condition, for reasons to be recorded in writing. (c) Notwithstanding anything contained in clause (b), every Sales Tax Practitioner qualified under Section 52 of the Tamil Nadu General Sales Tax Act, 1959 and enrolled as a Sales Tax Practitioner under rule 50 (iv) of theTamil Nadu General Sales Tax Rules, 1959 will be deemed to be a Value Added Tax Practitioner under this rule. (d) No person who has been dismissed or removed from Government service or who has been convicted foran offence under the Act or who has become an insolvent shall be eligible to appear as a Value Added Tax Practitionerunder clause (c) of section 78. (e) (i) Every Value Added Tax Practitioner possessing the qualification prescribed in clause (b) shall have his name entered in the list maintained in Form TT by the Joint Commissioner on an application in Form UU made byhim in that behalf to the Joint Commissioner. (ii) The Joint Commissioner shall upon any information received or otherwise, effect amendments inthe said list as may be necessary by reason of any change of address or death of any practitioner or on request by anypractitioner for removal of his name from the list. (f) (i) If any Value Added Tax Practitioner is found guilty of misconduct in connection with any taxproceedings by the Joint Commissioner of Commercial Taxes having jurisdiction or by the Appellate Tribunal, the Joint Commissioner of Commercial Taxes or the Appellate Tribunal may direct that he shall henceforth bedisqualified to represent any person under section 78, either permanently or for a specified period and shall remove hisname from the said list: Provided that no such direction shall be made unless the Value Added Tax Practitioner is given a reasonableopportunity of being heard. (ii) any Value Added Tax Practitioner against whom such direction is made by the Joint Commissioner of Commercial Taxes or the Appellate Tribunal may, within one month of the date of receipt by him of thesaid direction, appeal to the Commissioner of Commercial Taxes or to the High Court, respectively .to have the directioncancelled. 18. Authorisation of representative and appointment of legal practitioner.- An authorisation given under rule17 or an appointment of a legal practitioner by a dealer or other person to represent him in any proceedings before any authority under the Act, other than the High Court shall be valid for the purpose of appearance before such authority,until it is cancelled in writing: Provided that if the dealer or other person desires to cancel the appointment of the legal practitioner or the saidauthorisation in the course of the proceedings before any such authority, he may do so with the consent of the legalpractitioner, or the Chartered
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Accountant, or the Cost Accountant or the Value Added Tax practitioner, so authorised or ifsuch consent is refused, with the permission of the said authority. [Forms- SS,TT,UU] SS-Form of authorisation under section 78 to appear before the tax authority other than the High Court,TT-Form of list of VAT Practitioners qualified under section 78,UU-Form of application for enrolment as VAT Practitioner.
79. t fFshdtfis ga jftiy btLj Publication of information in respect of the assessees.

(1)If the Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings under this Act in respect of such assessees, they may, subject to such conditions as may be prescribed, cause to be published, such names and particulars in such manner as they think fit. j rl goahd eltoiff vtF bjhlghf, bghJey fU tfFshdtf vtf bgafis w tuf vtiw mjifa t fFshdtfis bghWj ms btLtJ njitahdJ myJ cfjJ vW muR fUdh, mJ tFJiufgl Toa mjifa gjidfSF cgL, mjifa tfFatfis ga mjifa bgafis tufis muR bghUjbkd fUJw mjifa Kiw btLkhW brfyh. (2)No publication under this section shall be made in relation to any penalty imposed, or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal or a revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, has been disposed of. goahd btpL vJ, fgl jlid vj bjhlghf myJ rl goahd eltoiff vtndhL bjhlila Fwbra vjFkhf Fw vj bjhlghf, xUnk KiwpL myJ nenfg xU uh brtjfhd fhy ms xU nk KiwpL myJ uh braglhknyna KoW Ujhy myJ mnk KiwpL myJ uh KlgoU, mJ Ko bragoUjhy, bragLj TlhJ. Explanation. In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Government, the circumstances of the case justify it. sf:- xU Wtf, Wk myJ wegf rf Matiw bghWj ne, Wtf Tlhf, Wk aFef, nkyhik Kftf, brayhsf, kW bghUshsf myJ nkyhsf Mnah bgaf myJ nenfg rf cWdf bgafis Tl ne Niyf mij ahagLJwJ vW muR fUJwnghJ, btlyh. 22 - Publication of information in respect of assessees.(1) The following information in respect of assesseswill be published under section 79, namely:(a) Names of defaulters of tax with details where the total amount of tax and other dues for one or moreyears is rupees ten lakhs or more and is not covered by stay granted by the appropriate authorities, and remaining unpaidfor more than two months after the due date. (b) Names of dealers with details who have suppressed their tax liability or have evaded the payment of taxunder the Act involving rupees ten lakhs or more for one or more years, detected at a time. (c) Names of dealers or persons with details on whom a penalty of not less than rupees fifteen lakhs under the Act has been imposed during any year.
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(d) Names of dealers or persons with details on who have been convicted for any offence under clauses (a)and (b) of sub-section (3) and sub-section (4) of section 71 in any year. (e) Names of dealers with details, whose registration certificates have been cancelled. (2) The information aforesaid shall be published by the Government for each financial year in the Tamil NaduGovernment Gazette and in the Government website.
80. fis brtjfhd mfhu. Power to make rules.

(1)The Government may make rules to carry out the purposes of this Act. muR, j rl nehffis iwntWtjfhf fis brayh. (2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for Fghf Kbrw bghJ ghF FjfyhkY mjifa fshdit tUtdtF tifbrayh mjhtJ :(a)All matters expressly required or allowed by this Act to be prescribed; j rljh tFJiufgl Toait btgilahf nfhugLgit myJ mDkf gLitkhd midJ bghUghLfSF; (b)Determining the total turnover or turnover of a dealer for the purposes of this Act; j rl nehffSfhf xU tf bkhj gid bjhifia khjYF; (c)The manner of determination of the amount payable to the dealer for the transfer of property in goods as goods or in some other form involved in the execution of a works contract; ruFfshfnth myJ X xgj gid iwntWif njitgLwntW tifahd ruFfshfs brhid xU tfUF cik khw brtjF brYj gljf bjhifid khF KiwF; (d)The assessment to tax under this Act of business which is discontinued or the ownership of which has changed; tf il WjgoUjh myJ mj cikahs khUjh, mjF j rlgoahd tf brtjF; (e) The assessment to tax under this Act of any Hindu undivided family, firm or other association of persons, where such family, firm or association is partitioned or dissolved; glhj J FLg, WtfmyJ w egf rf VY, mjifaFLg, Wtf myJ rf ghf id bragoUwlJ myJ fiyf goUwlJ, mjF j rl goahd t f brtjF; (f)The assessment to tax under this Act of business owned by minors and other incapacitated persons or by persons residing outside the State; tf, stfsh (minors) kW bjhyhw wdw w egfsh myJ khyij L btna thG egfsh brhjkhf bfhsgoUjh, mjF j rl goahd tf brtjF; (g)The assessment of a business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court; tfij brhjkhf bfhLs eg vt giz brhJ (Estate) myJ mtuJ giz brh gF vJ, xUkw Miz vjgonah myJmjdoahfnth mkjgl kwfhghs (Court of wards) Kiw Uthf jiyt (Administrator General) mfhu KiwbghWgha (Official Trustee) myJ brhJ ngQe myJ nkyhs vt fLghoUjh, mjF tfgjF; (h)The administration of the check-posts set up and barriers erected under this Act and the regulation of the work therein; j rlgo mikfgl nrhjidrhtof myJ vGggl jilnkilf UthfF mYs g xGF KiwF; (i)compelling the submission of returns; tuiufis (Returns) gjDtij flha gLJtjF; (j)the form in which and the particulars to be contained in any declaration to be given under this Act, the authority from whom, the conditions subject to which and the fees subject to
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payment of which any form of declaration prescribed under the Act may be obtained, the manner in which any such form may be used and any such declaration may be furnished; j rlgo bfhLfgl ntoa sif vj got kW m mlUf ntoa tuf, j rlgo tFJiufgl sif got vJ vj gjidfSFgL vts flzf brYJtjF gL vj mfhumiklUJ bgwTL vgjF v Kiw mjifa got ga gLjglyh kW mjifa sif vJ bfhLfglyh vgjF; (k)the duties and powers of the officers appointed for the purpose of enforcing the provisions of this Act; j rl tifKiwfis bragLJ nehffhf mkjgl mYtyf flikfSF mfhufSF; (l) the term of office, and the conditions of service, of the members of the Appellate Tribunal; Nk KiwpL gha cWdf gjfhy ms, ggjid MatF; (m)the circumstances in which and the extent to which fees paid in pursuance of section 58 may be refunded; 58-M idbaho brYjgl flzf, vNiyfY vj msF Ujuglyh vgjF; (n) the issue of bills or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved; gofis (Bills) myJ gzFfis (Cash memoranda )tHFj, mtWfhd mofilfis ngtU tff tF myJ tFf mt fhlgl ntoa tuf, mjifa mofilfis ngQ Kiw kW mit vts fhyF itJghJfhfgl ntL vgdtF; (o)the maintenance of purchase bills or accounts of purchases and sales by dealers and the time for which they should be preserved; tffsh ngzgl ntoa bfhKj gof myJ bfhKj kW gid fzFf kW mit vtsfhyF ghJfhfgl ntL vgdtF; (p) the issue of delivery notes in respect of goods delivered or transferred to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved; yiw tffSF bragl gidia bjhlJ, mtfSF xgil bragl myJ khwgl bghUfis bghWj ms, xgil Ff tHFtJ, mtiw tHFtjfhd got kW Kiw kW mit vts fhy ghJfhfgl ntL vgdtF; (q) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act. bghJthf, jrlgoahd eltoiff gwglntoa eil Kiwia VfToa gotfis xGF Kiw gLJjYF. (3) (a)In making a rule under sub-section (1) or sub-section (2), the Government may provide that a person guilty of a breach thereof shall be punishable with fine which may extend to rupees one thousand and, where the breach is a continuing one, with further fine which may extend to rupees fifty for every day after the first during which the breach continues. murhdJ (1) M c go myJ (2)-M cgo xiw brt, mij Ww Fwfhf u %gh tiuyhd gzjl J eg xUt jofgLj ntL vW Kj WifF , mj Wif bjhlU xwhf UFlJ, m Wiffhd xbthU ehSF IgJ %ghtiu nghfToa nkYkhd gzjl (mguhj) J jofgLj ntL vW tif brayh. (b)No court inferior to that of a Judicial Magistrate shall inquire into or try any offence consisting of a breach of a rule. JiwFwa eLt (JudicialMagistrate) kwF Gs kw vJ xiw Ww xiwcsls Fw bra vij rhjnyh (Inquire into) myJ mtHif crhjnyh (Try) TlhJ. (4) (a)All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. j rlgo bragl midJ fS j
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ehL muj btlgLj ntL kW mit, xUFl eh eilKiwF tUj ntL vW brhyglhy, mit mthW btlgl ehsnw eilKiwF tUj ntL. (b)All notifications issued under this Act, shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are so published. j rlgo wfgl miff midJ, mit Fl bjhU eh eilKiwF tUj ntL vW brhyglhy, mit mthW btlgl ehsnw eilKiwF tUj ntL. (5) Every rule made or notification issued under this Act, shall, as soon as possible, after it is made or issued, be placed on the table of the Legislative Assembly, and if, before the expiry of the session in which it is so placed or the next session, the Legislative Assembly agrees in making any modification in any such rule or notification, or Legislative Assembly agrees that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification. j rlgo bragl myJ wfgl mif xbthW mJ bragl myJ wfgl d Toa iu, rl kw nguit K itfgLj ntL kW mJ mthW itfgL Tl bjhlnuh myJ mjid mLJ tU Tl bjhlnuh KotiltjF Kd, mjifa myJ mif vY khWj vij rlkw nguit bra irkhdh myJ mj nah myJ mifnah braglnth myJ wfglnth TlhJ vd rlkw nguit ir bjjh, mj myJ mifahdJ mj d mthW khaikfgl got kLnk eilKiwF tUj ntL myJ nenfg eilKiwnf tuhJ nghj ntL; vD mjifa khWj myJ f vJ mj gonah, mifgonah, Kdjhf bragl bra Vbjh brY jikF C Uj ntL. ika rlV/1908
81. rhfSF miHghiz LgjF Mtzfis jhf brtjF ca mfhu Power to summon witnesses and production of documents.
(1)An assessing authority, or an appellate or revising authority including the Appellate Tribunal or any officer of the Commercial Taxes Department, not below the rank of an Deputy Commercial Tax Officer shall, for the purposes of this Act, have all the powers conferred on a court by the Code of Civil Procedure, 1908, for the purpose of. j rl nehffSfhf, nkKiwpL gha, myJ Jiz tft mYty xUt go iyF Fiwahj tft Jiw mfh vtU cslfyhd, xU tf mfhu mik myJ xU nkKiwpL myJ uh mfhu mikghdJ, 1908-M ML cika bjhF rljh, xU kwF tHfgl, (a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and miHghid LgjF, egvt tUifia tWJ tjF, cW bkh myJ cWiu ng, mtiu rhuiz br; kW (b)compelling the production of any document. Mtz vij jhf brtij flha gLJ nehfFa midJ mfhufis bfhoUj ntL, 16(3).A person other than the assessee or his agent or representative who appears pursuant to a
summon undersection 81 to give oral or documentary evidence shall be paid traveling allowance and bata at such rates as may be fixedby the State Government from time to time.
(2)Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summon is issued either to attend to give evidence, or produce accounts, registers, records or other documents at a certain place and time intentionally omits or fails to attend or produce accounts, registers, records or other documents at such place or time, the authority or officer mentioned in sub-section (1) may, after giving the person concerned a reasonable opportunity of being heard, impose upon him by way of penalty a sum not
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exceeding rupees five hundred. mnghijF eilKiwYs ntW VnjD rl tif KiwfSF C, (1) M c Flgl mfhu mik myJ mYty, xU Fl lY neuY Kiyah rha bfhLf myJ fzFf, gntLf, gUf myJ w Mtzfis jhf brtjF X miHghiz tHfgl eg mjifa Fl lnyh myJ neunyh, tUif jUtijnah myJ fzFf, gntLf, gUf myJ w Mtzfs jhf brtijnah ntL bknw L Lw myJ jtWw lJ bjhlila egUF jdJ ju thjij vLJiugjF ahakhdbjhU th tHa d, mJ myJ mt jh bghUjbkd fUJwthwhd, IW %ghF nkglhjbjhU bjhifia jlid bjhifvw tif mt J fyh. (3)Any officer of the Commercial Taxes Department, not below the rank of an Deputy Commercial Tax Officer shall have powers to call for such information, particulars or records as he may require from any person for the purpose of assessment, levy and collection of tax under this Act. j rlgo tf, t kW t tN nehffSfhf, tftJiw, Jiz tft mYty goiyF Fiwahj mYty vtU, mt nfhUwthW eg vtlUJ mjifajft, tuf myJ gUfis jUF mfhufis bfhoUgh. 16(1)The summon under section 81 for the production of a document or for the appearanceof any person shall be in Form PP. Form-PP--Form of summons under TN VAT Act.
82. jftiybgW mfhu. Power to get information.

(1)An assessing authority, or appellate or revising authority under this Act or any officer of the Commercial Taxes Department not below the rank of an Deputy Commercial Tax Officer may by writing, require any person or authority to furnish such information, particulars or records available with that person or authority as will be useful or relevant to any proceeding under this Act. j rlgoahd tfF mfhu mik myJ nkKiwpL myJ uh mfhu mik myJ tft Jiw Jiz tft mYtygoiyF Fiwahj mYty vtU, vGJthyhf j rl goahd eltoif vjF gagl Toajhfs myJ bjhlila eg myJ mfhumik vtlK Uw, mjifa jftf, tuf myJ gUfis mj egiu myJ mfhu mikig bfhLFkhW nfhuyh. (2)The person or authority from whom such information, particulars or records is or are required under sub-section (1) shall furnish, within a reasonable time, the information, particulars or records if available. v eg myJ vj mfhu miklUJ, mjifa jftf, tuf, myJ gUf (1) M cgo nfhugoUwdnth, mj eg myJ mfhu mik mj jftf tuf, myJ gUf UFkhdh, xU ahakhd fhyF bfhLj ntL. 21 Furnishing of information by bank or clearing house. - Every bank including any branch of bank/orclearing house in the State shall, if so required by an officer, not below the rank of an Assistant Commercial Tax Officer,furnish any such particulars as he may require in respect of the transactions of any dealer with such bank or from suchclearing house which during the course of its business handles or transports goods liable to tax under the Act.
83. lghLfis Ftjfhd mfhu. Power to remove difficulties.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification in the Tamil Nadu Government Gazette, make such provisions not inconsistent with the provisions of this Act as appear to them to be necessary or expedient for removing the difficulty: j rl tifKiwfis bragLJt, VnjD lghL vGkhdh, muR, j
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rl tifKiwfSF Kuzhf yhJ, mj lghil f njitahd myJ cfjjhf fUJw mjifa tifKiwfis, jehL muj mif thyhf brayh. Provided that no such notification shall be made after the expiry of a period of two years from the date of commencement of this Act. tuiu: Mdh, mjifa mif vJ, j rl bjhlf njUJ ulhL fhy ms xW Kotiljd bragLj TlhJ.
84. gU btgilahf bjw iH vjid r brtjfhd mfhu, Power to rectify any error apparent on the face of the record.
(1)An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record: nk KiwpL gha cslfyhf) xU tf mfhu mik myJ xU nkKiwpL myJ uh mfhu mikghdJ, mjdh wfgl Miz vj njUJ IJ MLfhyF vneuY gU btgilahf bjw iH vij r brayh: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed him reasonable opportunity of being heard. tuiu: Mdh, mjifa r brj vJ, tf xiwnah myJ jlid bjhif vjidnah caJw jikajh Ujh, mjifa mfhu mikghdJ, mj tfUF m bfhLJ mtUF jdJ iyia nffgLtjF xU ahakhd thid bfhLUjhy, bragLj TlhJ. (2)Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make any refund, which may be due to the dealer. mjifa r brjyhdJ, xU tf xiwnah myJ jlid bjhifnah xiwnah FiwF jikajh UFlJ mj tf mfhumikghdJ, mj tfUF nruntoa bjhif vij U jUj ntL. (3)Where any such rectification has the effect of enhancing an assessment or penalty, the assessing authority shall give the dealer a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance. mjifa rbrj vJ, tf myJ jlidbjhif xiw caJw jikajh UFlJ, mj tf mfhu mikghdJ, mtfUF tf myJ jlid bjhifid Uaikj mid bfhLj ntL kW mj ng j rl tif KiwfS mj go bragl fS, mjifa mghdJ Kj Kiwahf bfhLfgoUgij nghnw, bghUJj ntL. (4) The powers under sub-section (1) may be exercised by the assessing authorities even though the original order of assessment, if any, passed in the matter has been the subject matter of an appeal or revision. j bghUgho wfgl tf Kjny Miz VnjDU mJ, nkKiwpo myJ uh tHFbghUshf Uj nghYTl, (1)M c goahd mfhuf, tf mfhu mikfsh brYjglyh. (5)The provisions of this Act relating to appeal and revision shall apply to an order or rectification made under this section as they apply to the order in respect of which such order of rectification has been made. j rlYs, nkKiwpL myJ uh bjhlghd tifKiwf vj Mizia bghWj ms, mjifa r brjYfhd Miz wfgoUwnjh mjF bghUJtij nghnw bragl X MizF myJ r brjYF bghUJj ntL.
85. gid t mfhu mikfSF Kdjhf jhf bragl tufis btLtjF jil Prohibition of disclosure of Particulars produced before tax authorities.
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(1)All particulars contained in any statement made, return furnished or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed. bragl tuiu, mfgl tu mif vY mls midJ tuf myJ j rlgo jhf bragl fzFf, gntLf, gUf myJ Mtzf mls midJ tuf, myJ j rl goahd eltoif vj nghJ bfhLfgl rha myJ bragl cW bkh Mtz myJ thF_y myJ j rl nehffSfhf jahfgL nfhUif bjhifbahiw tNgJ bjhlghd eltoif vj gU vY cs midJ tufS kjzkhf fUjgL, btlgLj TlhJ. (2). (1)Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars - M c mla vJ tU tuf vtiw btLtjF bghUJj TlhJ. ika rlXLV/1860 (a) for the purpose of investigation of, or prosecution for, an offence under this Act, or under the Indian Penal Code, 1860 or under any other law for the time being in force; or j rlgoahd myJ a jlid bjhF rlgoahd myJ mnghijF eilKiwYs ntW VnjD rl goahd Fw bra xfhf ydh myJ Fw tHF bjhLF nehffhf btLj; myJ, (b) to any person enforcing the provisions of this Act where it is necessary to disclose the same to him for the purposes of this Act; or, j rl nehffSfhf, rl tifKiwfis bragLJ eg vtlK, mij mtl btL njit VgoUwlJ ; btLj, myJ, (c) occasioned by the lawful employment under this Act of any process for the recovery of any demand; or nf bjhif vjid sbgW braKiw vjfhfkhd; j rl rlgoahd mkJifah Vgl, (d) to a civil court in any suit to which the Government are party and which relates to any matter arising out of any proceeding under this Act; or muR xU juduh cs tHF vY kW j rl goahdbraKiw vY vGw bghUghL vjndhL bjhlila cik tHF vY cika kwF; ika rlII 1899. (e)occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; or Kiujh Fiwthfs Mtzfis muRF nru ntoaij brYJ tiu W itJs nghJ; 1899-M ML a Kiu rlgo jkFa mfhufis xU bghJ Cauhf rlgo brYJtjh Vgljdh btLj; myJ, (f)to an officer of , murh gkhw mogil,(Reciprocal basis) (i)the Government of India; or a murhf myJ, (ii)the Government of any State or Union Territory in India with which an arrangement for disclosure on a reciprocal basis has been entered into by the Government; or VnjD khy myJ a xaunjrYsmYty xUtUl bria btlxgj xW nk bfhsgoUF nghJbtLj; myJ, (g) to an officer of any department other than the Commercial Taxes Department of the Government after obtaining - mu tftJiw myhj wJiw vj mYty xUtUF, (i)the permission of the Deputy Commissioner of the district where such particulars are to be furnished by an officer subordinate to the Deputy Commissioner; and, mjifa tuf, Jiz MizaUF ik mYty xUtuhbfhLfgl ntoalJ, mkhtl Jiz Miza mDkia, kW (ii) the permission of the Commissioner of Commercial Taxes where such particulars are to be furnished by an Deputy Commissioner or an Appellate Deputy Commissioner or an Appellate Joint Commissioner or a Joint Commissioner or a Additional Commissioner: mjifa tuf, Jiz MizaxUtuh myJ nk KiwpL JizMiza xUtuh myJ
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nkKiwpL iz Mizauh myJ iz MizauhmyJ TLj Mizauh bfhLfgl ntoa lJ, tft Jiw Miza mDkia bgw d btLj: Provided that such particulars shall be furnished under this clause only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment; tuiu: Mdh, Tgo mjifa tufis yfhd nef kLnk tHFj ntL. mjifa kW tufis bgW mYty vtU mtiw kjzkhf itUJ kjzkhfnt gagLJj ntL kW rl vjgoahd myJ mjidbaho, tHfgl mfhufis rlgo brYJ nghJ kL jh mtiw gagLj ntL. (3) Nothing herein contained shall prevent the publication of the final assessment of any party in the prescribed manner. mla vJ,tFJiufgl Kiw jud vtW tfig btLtUJjLj TlhJ.
86. nrfyh myJ fyh. iz goafis UJtjfhd mfhu. Power to amend Schedules.
(1)The Government may, by notification, alter, add to or cancel any of the Schedules. muR, mif thyhf, izgoaf vij khwyh, (2) Where a notification has been issued under sub-section (1) there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the Schedules specified in the notification, and the notification shall cease to have effect when such Bill becomes law whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: (1)-M cgo mif xW wf goUwlJ ilfhy fgoUjhy (Rescinded) mJ Toa iu rlkw nguit mKfgLjgLj ntL; Mdh vj neY mj mif btlgl njF mLJ tUw rlkw nguit mLj Tl bjhl nghJ, mj mif FJiufgLs iz goaf khaikj, nrj myJ nenfg FjYF bratot bfhLF bghUL, muR rhrl Kto xW mKfgLJj ntL; kW mjifa rl KtothdJ khwikfSlndh myJ yhknyh rlkhf MwnghJ, mj mifahdJ, mjgo Kdjhf bragl bras Vbjh brYjikF C, eilKiw yhJ nghj ntL. Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session: Mdh, (1)-M cgoahdmifahdJ, rlkw nguit TlbjhluhdJ eilbgWnghJ, wfgLkhdh, mjifa rl Kto xW mj Tl bjhl nghJ rlkw nguit mKfgLjgLj ntL. Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months. tuiu: nkY vj fhuzfhfnkbrhygl rlKto rlkw nguit mJ mKfgLjgl njUJ MW khjfSF rlkhf Mfglhj lJ, mj mifahdJ nkbrhd MW khj fhy ms Kow ng brais bfhtJ mWnghj ntL. (3)All references made in this Act to any of the Schedules shall be considered as relating to the Schedules as for the time being amended in exercise of the powers conferred by this section. j rl iz goaf vtWF bragL midJ RLiffS dh tHfgLs mfhufis brY, mnghij FUjglthwhd iz goaf bjhlghdjhf Ugjh fUjgLj ntL.
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87. jehL bghJ gid t rl vD RLifF bghU bfhSj. Construction of reference to Tamil Nadu General SalesTax Act or Tamil Nadu Additional Sales Tax Act.
Reference to "Tamil Nadu General Sales Tax Act" or Tamil Nadu Additional Sales Tax Act or in any Act, or in any rule, notification, proceeding, order, or other instrument made or issued under that Act, shall be construed as reference to "Tamil Nadu Value Added Tax Act". rl vY myJ mj rl go bragl myJ wfgl , mif, eltoif, Miz myJ w Mtz vY cs "jehL bghJ gid t rl", 1970-M ML jehL TLj gid t rl vD RLifahdJ "jehL k TL trl" vD RLifahf bghU bfhsgl ntL. jehL bghJgidt rl kW 1970-M ML jehL TLj gid trl vD RLifF bghU bfhSj. jehLrl 1/1959jehLrl 24/1970. 87-(A) Assessment of sales in certain cases: Notwithstanding anything contained in this Act, the assessment of a dealer under the tamilnadu General sales tax Act, 1959 (Tamilnadu Act 1of 1959)or under the tamilnadu Additional Sales Tax Act, 1970 (Tamilnadu Act 14 of 1970), in respect of the assessment for the period from the 1 st day of April 2006 to the 31 st day of December 2006, shall be on the basis of the return filedby him and such return shall be accepted in accordance with the rules as may be prescribed
88. fK fh . Repeal and saving:

(1) The Tamil Nadu General Sales Tax Act, 1959 and The Tamil Nadu Additional Sales Tax Act, 1970 (hereafter in this section referred to the said Act or 1970 Act) are hereby repealed: nkbrhd rl vd j d RlgLwthwhd 1959-M ML jehL bghJ gid t rl kW 1970-M ML jehL TLj gid t rl Mad j _y f bragLwJ. Provided that such repeal shall not affect the previous operation of the said Act or 1970 Act, as the case may be, or any right, privilege, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, anything done or any action taken including any appointment made, any notification, notice or order issued, any rule or regulation framed or forms prescribed and any certificate, licence or permit granted in exercise of any power conferred by or under the said Act or 1970 Act, as the case may be, shall be valid and always as deemed to have been valid, during the period the said Act or 1970 Act, as the case may be was in force notwithstanding the repeal of the said Act or 1970 Act as the case may be. Mdh, mjifa f MdJ nkbrhd rl myJ nenfg1970-M ML jehL TLj gidt rl Kija braghil myJ mjgo Vbfdnt <oa, tjilj myJ Vf nej cik, cik _y, flik bghW myJ flghL vjid ghjTlhJ kW mjFgL, nkbrhd rldh myJ nenfg 1970-MML jehL TLj gid trldh myJ mjgo tHfgl mfhu vij brY wfgl mkJif mif, m, tHfgl Miz, , got, xGF Kiw , rhj ck myJ mDk cslfyhf bragl bra vJ, myJ vLfgleltoif vJ, nkbrhd rl myJ nenfg 1970-M ML jehL TLj gid t rl f bragoUj nghY, nkgo rl eilKiwUj fhy ms nghJ bryjfjhF kW vnghJnk bryjfjhf bfhsgLj ntL. (2) A registered dealer, who would have continued to be so under the said Act or 1970 Act, as
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the case may be, had this Act not come into force, shall be a registered dealer till a fresh certificate of registration is granted to him under this Act j rl eilKiwF tuhkUjh nkbrhd rlgo myJ nenfg 1970-M ML jehL TLj gid t rlgo g bgw tfuhf bjhlUw ToatfbuhUt j rlgo mtUF xU a g rhjiH tHF tiu, gbgw tfuhf Uj ntL. (3) Notwithstanding the repeal of the said Act or 1970 Act, as the case may be, -- nkbrhd rlkhdJ myJ nenfg 1970-M ML jehL TLj gid t rlkhdJ f bragoUj nghY, -(a)any action or proceedings already initiated under the said Act or 1970 Act, as the case may be shall validly be continued under the provisions of the said Act or 1970 Act, as the case may be which relates to the period prior to the coming into force of this Act; rl eilKiwF tUtjF Ka fhy msit bghWj ms nkbrhd rlgo myJ nenfg1970M ML jehL TLj gidt rlgo Vbfdnt bjhLfgl braKiw myJ eltoiff vJ, nkbrhd rl myJ nenfg 1970-M ML jehL TLj gidt rl tif Kiwfgo brYjikl bjhlj ntL; (b)any person liable to pay any tax, fee, penalty, interest or other amount under the said Act or 1970 Act, as the case may be for any period before coming into force of this Act, shall be levied, assessed and collected under the provisions of this Act, as if this Act were in force during the said period; j rl eilKiwFtUtjF K, fhy ms vjfhf, nkbrhd rl go myJ nenfg 1970-M ML jehL TLj gidt rlgo t, flz, jl bjhif to myJ w bjhif vij brYJ flghLila eg vtF rl tifKiwf go tahdJ ffgL fgL, nkbrhd fhy ms nghJ rl eil Kiw csJ nghW, tNfgLj ntL. (c) any fee paid for registration or renewal of such registration under the said Act, shall be deemed to have been paid for the registration under this Act; nk brhd rl g brtjfhf myJ mjifa gid Jgjfhf brYjgl flz vJ j rl goahd gfhf brYjgLsjhf bfhsglntL. (d) any person appointed by the Government as the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer under section 28 of the said Act and continuing in office as such immediately before the commencement of this Act, shall, on and from the date of commencement of this Act, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Commercial Tax Officer; 28-M go murh, Mizauhf, iz Mizauhf, Jiz Mizauhf, cj Mizauhf, tft mYtyuhf mkjgL, rl bjhlf njF mLJ Kd, mthW gj bjhlUw eg vtU, jrl bjhlf njaW mJ KjbfhL, j rlgo mkjgljhf bfhsgL, mjifa eg Mizauhf, iz Mizauhf, Jiz Mizauhf, cj Mizauhf, tft mYtyuhf gjUJ mW nghF tiu, mthW mgj bjhlj ntL. (e)the Chairman or any members of the Appellate Tribunal appointed under section 30 of the said Act and continuing in office as such immediately before the commencement of this Act, shall, on and from the date of commencement of this Act, be deemed to have been appointed as the Chairman and members of the Appellate Tribunal under this Act and shall continue in office as such till he ceases to be such Chairman or member; 30-M go, mkjgL, j rl bjhlfF mLJ Kd, mthW gj bjhlUw nkKiwpL gha jiyt myJ cWdf vtU, j rl bjhlf njaW mJ Kj bfhL, j rlgo nk KiwpL gha jiytuhf cWdfshf mkjgoUgjhf
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bfhsgL, mjifa jiyt myJ cWduhf mt gjUgJ mt mW nghF tiu, mthW mgj bjhlj ntL; (f) the officers of the enforcement wing who had jurisdiction and powers under the said Act or 1970 Act, as the case may be, immediately before the commencement of this Act, shall on and from the commencement of this Act, be deemed to have been continued, and shall have jurisdiction and powers, under this Act; j rl bjhlfF mLJ Kd, nkbrhd rlgo myJ nenfg 1970-M ML jehL TLj gid t rlgo mfhutu mfhufS bfhl brayhf mYtyf, j rl bjhlfjW mJ KjbfhL, mgj bjhltjhf bfhsgL, j rlgo mfhu tu mfhufS bfhoUghf; (g)any accounts, registers or documents of any dealer retained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, shall on the day immediately before the commencement of this Act, continued to be retained in accordance with provisions of this Act; j rl bjhlfnjF Kd, nkbrhd j rl bjhlf njF mLJ Ka ehsW rl tifKiwf vjgo U itfgoUw tf vt fzFf, gntLf myJ Mtzf vit, jrl tif KiwfSF zf, bjhlJ U itfgLj ntL. (h) any goods including goods detained before the commencement of this Act under any of the provisions of the said Act or 1970 Act, as the case may be, and not released before the commencement of this Act, shall continue to remain detained until such goods are released in accordance with the provisions of this Act; j rl bjhlfF Kd, nkbrhd rl tif Kiwf vjgo U itfgL j rl bjhlfF Kd LfglhUw bghUf cl bghUf vit, j rl tif KiwfSF zf mit LfgL tiu, bjhlJ UitfgLj ntL. (i)all rules, regulations, notifications, clarifications or orders made or issued under any of the provisions of the said Act or 1970 Act, as the case may be, and continuing in force on the date immediately before the commencement of this Act, shall continue in force on or after such date 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. nkbrhd rl myJnenfg 1970-M ML jehL TLj gid t rl tifKiwf vjgo bragl myJ wfglkW j rl bjhlfF mLJ Ka njaW bjhlJ eilKiwYs, f, xGF Kiw f, miff, bjWJiff (Clarifications) myJMizf midJ, j rl tifKiwfSl myJ mj bragl fSF Kuzhf yhj ms, mit fgL myJ UjgL tiu, mjifa njanwh myJ mj dnuh bjhlJ eil KiwUj ntL. (4) All arrears of tax, interest, penalty, fee or other amount due under the said Act or 1970 Act, as the case may be, on the date of commencement of this Act, whether assessed or levied before such commencement, or assessed or levied after such commencement, may be recovered as if such tax, penalty, interest, fee or other amount is assessed or levied under the provisions of this Act and all methods of recovery including levy of penalty, interest or prosecution provided under this Act, shall apply to such arrears, as if such amounts are assessed, levied and demanded under this Act. j rl bjhlf njaW bfhLgl ntoa t, to, jl bjhif, flz Yitf, myJ bfhLgl ntoaw bjhif midJ mjifa bjhlfF K ffglhnyh myJ fglhnyh myJ mjifa bjhlfF , ffgljhD r myJ fgl jhD r, j rl tif Kiwfgo mjifa t, jl bjhif, to, flz myJ w bjhif ffgoUjh nghnw, myJ fgoUjh nghnw, sbgwyh kW j rlgo fgl jlbjhif, to myJ Fw tHF bjhlj cl midJ tNF KiwfS mjifa YitfSF, j rlgo mjifa bjhiff ffgL, fgL kW nfhugoUjh nghnw, bghUJj ntL.
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(5). Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any authority under the said Act or 1970 Act, as the case may be, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act, as if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred. (1)-M c vd ml Uj nghY, nkbrhd rl myJ nenfg 1970-M ML jehL TLj gid t rl Gs mfhu mik vjlK bragL myJ KlgL j rl bjhlfjW YitUw zg, nk KiwpL, uh myJ w eltoiff vJ, mjifa bjhlfF mthW bragl myJ Klgl zg, nk KiwpL, uh myJ w eltoiff mnj eilKiw Ujhnghnw j rlgoahd mjifa zg nkKiwpL, uh myJ w eltoiffis VgjF mfhu tu bfhLs mYty myJ mfhu mikF khwgL Ko bragLj ntL. (6) (a) Every registered dealer shall be entitled to claim input tax credit for the sales tax paid under the said Act on the goods held in stock excluding capital goods, on the date of commencement of this Act, subject to the conditions and in the manner as may be prescribed g bgw tf xbthUtU, j rl bjhlf njaW UYs mruFf tFJiufgl Toa gjidfSFgL, KjLruFf fyhd mt mruFf ng nkbrhd rl go brYa gid tfhd cL ttuid bgW (InputTax Credit) cikF jFilatuhth. Provided that such goods should have been purchased not more than one year prior to the date of commencement of this Act and are eligible for input tax credit. Mdh, mjifa bghUfshdit, j rl bjhlf njF Kdjhf XuhLF nkglhj fhy msF bfhKj bragLsjhf cL ttuF jFilajhf Uj ntL. (b)The registered dealer, who claims input tax credit on stock, shall furnish to the assessing authority, stock inventory with the details of purchases within Fifty nine days from the date of commencement of this Act. ruF U ng cL t tuid nfhUw g bgw tf, tf mfhu mikF jrl bjhlf njUJ gJ xgJ ehfSFshf bfhKj bragltufSl ruF U goaiy bfhLj ntL. 10(3)(b) In the case of claim of input tax credit for other than capital goods purchased on or after
1st January2006, held in stock on the commencement of the Act , (i) Where the purchase has been effected from first seller in the State with invoice or bill showingthe tax separately, the claim for input tax credit shall be allowed to the extent of the tax paid by him on the value of suchgoods; (ii) Where the purchases have been effected from second and subsequent dealer, the claim forinput tax credit shall be restricted to the extent of the tax calculated on the purchase value of goods after deducting fifteenper cent and by using the tax fraction formula at the rate specified in the relevant Schedule under the said Act. The tax fraction formula is, txr --------r + 100 where 't' is taxable sale inclusive of tax and'r' is the rate of tax applicable to the sale. The dealer who claims input tax credit under this sub-rule shall furnish separate statement.
135 (iii) If the goods taxable under the Tamil Nadu General Sales Tax Act, 1959 are exempted under theAct, no input tax credit shall be allowed; (iv) Where any tax is paid on any goods at the point of purchase by the dealer himself, such tax shall beeligible for claiming input tax credit; (v) Every registered dealer shall avail the input tax credit immediately after the submission of stock inventory statement in From V by him. Such claim shall be availed within six months from the date of commencement of the Act. The unavailed input tax credit, if any, after six months shall lapse to Government. (vi) The assessing authority shall verify the claim made by the registered dealer with reference to documents filed along with the stock inventory in From V and pass an order within ninety days from the date of receipt of the same, determining the amount for which the registered dealer is entitled to input tax credit and reverse the claim, wherever necessary. (vii) A registered dealer, who effects zero rated sale shall not be entitled for input tax credit relating to the stock held on the date of commencement of the Act. (viii) The registered dealer shall ordinarily keep all original purchase invoices and connected documents relating to the claim for input tax credit under this rule, for a period of five years from the date of commencement of the Act and shall produce such documents to the authority for scrutiny, if required. Form-V -- Form of stock inventory to be maintained by the dealer .
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Kjyh izgoa
gF-A (9-M (1)-M cit fhz) EhWF 1 GfhL j tfjf bghUf tir vbghUf tu 1 jf, bt fof mjhtJ jf, bt Gbgh Mat ghsK, RjkhdjhD, fyitahD ehzakhf mof bgwhjit, kW ghywhkhw bt, nfhuh jfK cslfyhd ehza tif. 2. jf, bt, KJf, neh cnyhff, (shod, oa, xa, gyhoa, nuhoa kW Unja) kW mtwh bragl eiff kW Xus iyaj ff; kW jfjhY btahY bragl bghUf; iy ks ff, mjhtJ ituf, kufj ff, bf ff, aifahd myJ braif KJf, it^a, ykff, khf myJ brkf, gts, nfhnkjf, Zguhf kW w Xus iyaj ff, braif udff mit jahf fgLtjhD myJ ntW bghU myJ Mguzf xU gFahf gfgL fgLtjhD. njj myJ gGjilj eiff
4.
gF-B (3-M 2-M cit fhz)EhWF 5 GfhL j tfjf bghUf tir vbghUf tu 1 j iz goago ltlkhf cslfglitayhj w, midJ tifahd myfS urhadfS 2 kj Mwyh afhj myJ Uffsh afglhj ntsh cgfuzf, tiy f, bjghf kW brhL ghrd rhjdf kW mt ghffS JizfUfS 3 (a) (ehfh iz goa FJiuf glitayhj) midJ tifahd iHf (b) kUJt mWit ija iHf fyhd aifahdnjh myJ braifahdjhfnth cs midJ tif ija iHf (c)midJ tif iH kW ija iH ff 4 iyaj cnyhfjhyhditayhj u Fff kW cnyhfjLf csla ehfh iz goa FJiufglitayhj ghuf midJ 5 tYoa v~dh Md mYa fl (ACSR) 6 milfh btiy ghF, thrid ghF kW tWfgl thridahd t kW ghF
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7 (a) jfKyh rgl (Rolled Gold) kW jf nghW nghahf bragl bghUf kW eiff (b) myfhu ngh Mguzf 8 tf dKl myJ tf d yhk fgL g, u, nfhJ kW nf cl ngf bghUf 9 _ 10 jhtu gil, cyj jhtu kW cyj kyf 11 _y Fnuha rng, nrhoa igFnuhnk kW btS ut 12 cuhjiy jhF cU FLf 13 gU myJ yt gdhyhd bkijf, jiyaizf kW bka bkijf 14 ehfh iz goa FJiuf glitayhj w bkij , jiyaid ciw kW w Maj Milf 15 o iyf 16 il thf 17 jhtu f fof 18 y 19 fUf # 20 brUF ff, UFkiwah, Ufh kW UF iy fU 21 vY cu 22 (a) rhg brff, Rl brff, if Tiu, k XLf kW xU uhd Rl brff cslfyhd midJ tifahd brff (b) brf JLf, brf cilff, cJisahd brf ghsf, cJisahd bk ghsf (c) ehfh iz goa FJiufglitayhj ntfitj Rlgl fk bragl kW aujhnyh myJ ifdhnyh bragl ehL brff kW ehL XLf kW khf gl (d) (a) Kj (c) tiuyhd df cilr JLf 23 (iyaj cnyhfkyhj), U, vF myJ sho myJ w cnyhffshyhd thf kW Flf 24 fu 25 rl 2(11) vD Flgl _yjd bghUf 26 (a) gaghLfhd ika yF kW nkhdhsh gf, kW _ gf kW mt ghff (b) 3 kW 5 Fiurila g brLf 27 (i) urhad cuf (ii) G bfhf, bfhf, bfh yF bfhf, neh Ek bfhf, fisbfhf, rd bfhf, _if bfhf kW mt fyitf, fiz jLghf, jhtu ts uhf, jhtu Cl rJf, iknuh ClrJf, jhtu cuf, neh vghf kW midJ tifahd kW toyhd r (iii) uo RUf, iyf, utf kW R girf (iv) fis btWJ xJf br iyfSl gagLjgL NnlW rhjdf cslyhd bfhR xghfS, bfh rhjdfS kW midJ tifahd bfhR tiyf 28 Rlfk, neahd dhfk kW cUil tothd fk cslfyhd fk 29 f jh 30 fh bfhilf kW ijf, bfhnfh beW bfhilfS kW
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45
46 47
f ehuh Md bkij fyhd eh jahf tzbgof (Colour Boxes), tzFf (Crayons), R bgof, tz Rf, iyf tonyh myJ ut tonyh cs vbz Rf , mj gagLjgL tiu gyiffS fS f jah is izgf (PBX) kW dQ jah jha izgf nghw (EPABX) jft bjhl rhjdf f vGJ bghUf ghyhil fo gR f cnyhf cUF kfky fhj kW sho zf, lsf kW jLf bghU tHF _W rfu tof, Wtf _W rfu tof, bgo tof, iz Uif tof, tof izf cslfyhd tof, Urfu tof kW _W rfu tof kW mtnwhL gagLjgL cUf, cUgilf, bjhfgil ciwf, to Uif ciwf, to Lf, to ildnkh sFf kW to fhwilghf cl ghffS JizfUfS izgoaf vtY FJiufglitayhj, 1956 ML ika gid t rl 14-M FJiufgl sggl bghUf rz Md fjto f, ifid bghUf, nkir f kW Rt myfhu bghUf g CJt kW mfg kUJ ruFfSfhd ckgo jahfgl mik jLf ir W kUf, fhafLJf, kUJ ff, kUJ ruFfS kUJfS I.. ju iyYs bk ut ghu~ bkGF. rhaf, mjhtJ,- (i)myrhaf, (ii)brrhaf, (iii)fhuf, (iv) mogil rhaf, (v) neuo rhaf, (vi)ehjh, (vii)ieyh rhaf, (viii) xU btk af, (ix) sho rhaf, (x) khW is rhaf, (xi) fjf rhaf, (xii) Cwit rhaf, (xiii) w rhaf midJ Kidf kW gwhR ff ehfh iz goa FJiufglitayhj g jf, tiufl jf kW Mtf nehL jf. ghl cj fzho of, gho fhf ehfh iz goa FJiufglitayhj midJ tif ehf kW ehff. ehfh iz goa FJiufglitayhj rhg Jff, midJ tifahd frhg kW rhgfo ehfh iz goa FJiufglitayhj tf d yhk fgL cldo czf, njfh gh, kh, CWfhf, f, ghyhil fo, lhf, rhnyLf, glf cslfyhd czf, cz jahf kW fyj czf kW
48 49
50 51
139
52
53 54 55 56 57
58
59 60 61 62 63 64 65 66 67
68 69 70 71 72 73 74 75 76 77 78 79
kW ghfh nghw fhu tiff ehfh iz goa FJiufglitayhj tWj kW bghj fliy, glh kW glh gU , sfh, jah, kr, iffh kW iffh , bty kW ehL rfiu cl bty kW btyghF tWj ntfliy gU fzho kf kW fzho FLf (nfh FL) giHa myJ gagLjgl fzho FLitf FSnfh (i) ntiyghLl Toa ifdh jahfgl bghUf (ii) ifdh jahfgl fhj milf csla ifdh jahfgl fhj (iii) midJ tiffY midJ totfYkhd ifdh jahfgl fl tz y, ifdh jahfgl Jit y, ifdh jahfgl uh y ,ifdh jahfgl ryit btSghf (i) iffh, bfhil, Yig zhF, yh HF, ciy iyf, f kr Mad mla Ko kW cliy RjgLJ f kW mtWl nrfgL uL myJ mjFnkgl gF bghUf (ii) tfd lglitayhj njJ f RjkhF Jhf kW ifdh bragl nrhf kW jiy EiukfS jiy ftrf (i) nj (ii) nj bkGF (i) dyhil bghUf (ii) #]dh bghUf (i) kj Ko (ii) braif if m ehfh iz goa FJiufglitayhj jhaf gUf kW gaWf Mat c kW jL gfo tf d lglhj I bjhrhiy ftlf (ca mGj f tlf, vv f tlf, b# ua f tlf, fzho iHf) khy bghUfis jahgJ bjhlghf gagLjgLtjfhd mudh mif braglthwhd bjhyf cL bghUf kW fLif bghUf kW bgaL Lf mudh mif bragl jft bjhEg rhjdf. Rnylf (Insulators) gik, jfhik, VWkF <lhd wFk brajf ck nghw bjhLzu Koahj bghUf. cnyhf iH, cnyhf rif iH, cnyhf sho iH, braif # iH kW xU iH csla midJ tif riff bghJ gL Kiw fgL kbzbz nfhah / nfhM dYF gagL fg ny kW bryh (i) vYir vbz(ii) id vbz(iii) vbz y fhj ghia eidJ jahfgl yF nkTiu jfLf yf a Mf bg (LAB), r~ngh M kW m~ghx~
140
80 81 82
83 84
85 86 87 88 89
90 91 92 93 94
95 96 97 98
99
kW r~nghnd kfh nrhs jahf kUJt cgfuzf, fUf kW Ff gh cz kW gh cz jahf, (jfu bfhfy, fzho milghf milfgl kW flgl kz_lgl gh kw Mil fgl gh bgho cslaJ), FHij gh cz, g (Paneer) ghbgho kw UHT gh fy iygLJ fU ehfh iz goa FJiufglitayhj th bragl sho fhyf, cwth brgf kW mt gilf negh fgyiff (jiu jsF gfgL ff) mJ cUilf neth tf d lglhJ fgL nghij Clglhj ghdf (i) U myhj cnyhf, cnyhf fyitf (ii) sggl bghUf tUgit myhj midJ tifahd kW midJ juiyahd cnyhf gir kW cnyhf ff csla cnyhff (iii) midJ cnyhf thglf (iv) mYa, jhu kW Jjehf nghw U myhj cnyhff vUr (Extrusions) dtf gagLJ aukw glFf X (Oats) 1956-M ML ka gid t rl (ika rl 74/1956) 14- FJiufglitayhj vbzJf jhJ bghUf kW fkf, Rzh, Rzhf kW Rzh blnkhiy bghUf milF bgof, fhFf, fh Lf cslfyhd g fL bghUf, nfhigf, HDPE / PP -dh beagl gilf, HDPE/ PP-dh beagl RUgilf kW beagl Jf, bcwir J, bcwir bfhl fhj, gh kW bcwir bfhl fhj, ca ml bfhl gh, J mla fhj kW fhj jh rgl fhj, rz fW, LDPE sho gh igf cslfyhd gh kW sho igf, jfu milf, kutil mLff, njiy bgof, kubgof, ku tf, ku jhf, ftl RW kudh Md cUisf myJ mudh JFJ mif bragL w bghUf, sf:- j d nehffhf gyiff, rJu JLf, kuJLf Matiw nrJ bragL njiy bgofnsh myJ g fL bgofnsh g flgl bgof tU gid bfhG my midJtif fhjf, fhj nghL kW brjhf, f jhf cz iy ju fyhf jukhd bkGF bgo bkGF cslfyhd midJju ghu~ bkGF kHiyfSfhd jStof (Perambulators) cl FHij bjho tof mtWl nrJ gagLjgL cUf, cUgilf kw bjhf gilf bgnuhkh sFf
141
100
101 102 103 104 105 106
107
108 109 110 111 112 113 114 115 116 117 118 119
120 121 122 (a) (b)
(c) (d)
beL FHhf, tis jikila FHhf kW FHhf cslfyhd midJ tifyhd FHhf, beL FHhf kW mj bghUf. rh buho (Pizza) sho EkJff, sho, khl ngRf kW ff sho _y bghUf murh mif bragl khR fLghL rhjdf ehfh iz goa FJiufglitayhj ehF, ehfho csla mrofgl bghUf ehfh iz goa FJiufglitayhj nlhd kW nf{ fyhd brsjhfnth myJ l iyahfnth Uw myJ yhUw mR ik myJ tiutjfhd ik. ehfh iz goa FJiufglitayhj gH#h b#, CWfh, gHrhW, gHfyit, gHghd kW gHrhW (_oitfgl bfhfyf myJ kwgoahdit) cl gjgLjgl gH kW fhff gjgLjgl iw, gwit iw kW _ ku, rfiu cg f bghUf kW fhj Mat T j iz goa ntbwF FJiufglhj gU kW gaW tiff. bfhdh (Quinine) kw mj jah bghUf u bgof, vf kW ghutof kW mt ghff XLl Toa myJ XL cfglhj gir Kf, j a K gUf kW cyj K gUf bt ehoUJ wFk bragl frh gL kW gL iHf Maj Milf gagLj jah iy cs <u kh ehfh iz goa FJiufglitayhj r JF fUfS kW cghffS MW kz, kiyk, brk kW ruisf k RMA ju iyfisila ug, aif ug, ug gh, kofis bfhl cyj ug f, kuUJ wajhd ug gh, jiu G ff mnkha nrif ug gh, brlgl ug gh, ika ntfRHdh J vLfgl gh, cyj RUf ao ug, cyj ug ghs, ug W JQFf, tgl ug, midJ tiffis ju iyfisKila ug gh, gLa ug midJ tiff kW ju iyf cila braif ug. midJ tifYkha #t kW kh rJ bjhyf gaghofhd c Jff kW ffshtd:mYa Jff cnyhfkyhj Jff, cnyhfkyhj jfL Jff mjhtJ jhu Jff, jhu fyit Jff, jis Jff, <a kW <a fyit Jff (j iz goa ntbwF FJiufglitayhjit) J fijf fg ff (ML cnuhk kW mJnghw Uff
142
(e) (f) 123 124 125 126 127 128 129 130
131
132 133 134 135 136 137 138 139 140
141 142 143 144 145 146 147
cl tsJs cnuhk iHf) kW fg iH ff njj myJ mofgl giHa jis, jhu kW JUofhj U ghuf fhj mlil ff ija auf mt ghff kW Jiz fUf rg fg, glFf kW j jitf ytgR ijf gLJf (ifj Jf fyhf), ifiy kW AED- cslfgoUjhy cs Jf. aif fiugh vbz fyhd w fiugh vbz _F fzhof, gFf kW cghff, fhlh byf, byir ikahF bghU ehfh iz goa FJiufglitayhj w uf, nrh csla midJ tifahd kW midJ totY cs czF kz nrF bghUf (i) cilf kW fhyf fyhd bjhfgjff, gjff, nfhigf, thif id df, UJ nflaf, Kiu bghf, csuf myJ wjbt isahLfSfhd bghUf cslfyhd isahL bghUf (ii) FHijfSfhd isahL l cgfuzf ehfh iz goa FJiufglitayhj khzt FngLfS kW ef g VLfS yfliy, vS, m bgh, tWj fliy kW glh gU Matwh bragl f kW KWFf abfhil kW gl aif jhtudhyhd njh gjL bghUf kut HF kh njiy cgfuzf (Tools) dQ isahL bghikf myhj isahL bghikf (i) cU jl J CJ brY au fyigf fyhd midJtif au fyigf kW bghJthf au fyigf ghffshf Jiz fUfshf gagLJtjfhf VW bfhsgL (fyf fyhf) w cUgofS mtnwhL nrJ gagLjgL fUfS rhjdfS. (ii) midJ tif au fyigf Gitf (iii) ir cG fUf, Nlo au, xLbkhj mWtil auf kW ehW eL au (iv) - (i),(ii), & (iii) Flitfshd bghUfS ghffS a ir khf. xgu ff kW nfhuf flfiu kW njhlFilf kW ko Filf cl midJtif FilfS mt ghffS tdg (uftho nrfgl jhtu vbz) ehfh iz goa FJiufglitayhj jhtu vbz kW zhF ehfh iz goa FJiufglitayhj tf d lgL fgL midJ tifahd fhf tjf <u ngrgH
143
148 149 150
nfhJik nfhJik kh, Mlh, ikjh kW uth (N) jiu iwgjF kW rhuij cg brtjfhf cs Fhwhiy
THIRD SCHEDULE
(cztff, cz Lf, gffSF gfgL zf t j)COMPOUNDING
RATES FOR HOTELS, RESTAURANTS, SWEET-STALLS,BAKERIES

S.no gid bjhif goKiw j tj
TURNOVER SLAB
tj
RATE OF TAX
1
bkhj gid bjhif, gJ yr %ghFnkgL, MblhWF Mdh UgijJ yr %ghFnkglhjlJ. gulhu Where the total turnover exceeds Ten %gh.
Lakhs of rupees but does not exceed Rs.12,000/-per annum. Twenty Five Lakhs of rupees.
2
bkhj gid bjhif UgijJ yr%ghF MblhWF nkgL, Mdh KgJ yr UgJ %ghFnkglhjlJ. ehfhu %gh.
Rs.24,000/- per annum.
Where the total turnover exceeds Twenty Five Lakhs of rupees but does not exceed Thirty Lakhs of rupees.
3
bkhj gid bjhif KgJ yr %ghF nkgL, Mdh ehgJ %ghFnkglhjlJ.
MblhWF yr Kgjhwhu %gh.
Where the total turnover exceeds Thirty Rs.36,000/- per annum. Lakhs of rupees but does not exceed Forty Lakhs of rupees.
4
bkhj gid bjhif %ghFnkgL, Mdh %ghFnkglhjlJ.
ehgJ IgJ
yr MblhWFehgbjlhu yr %gh.
Rs.48,000/- per annum.
Where the total turnover exceeds Forty

144
Lakhs of rupees but does not exceed Fifty Lakhs of rupees.
ehfh iz goa(yffgl bghUf) gF - A

15-M dh yffgl bghUf 1957- M ML TLj Ma itf (j KaJt thjbghUf) rl (ika rl 58/1957) Kjyh izgoacsla ah jahfgl myJ cg br agl tUbghUf. 1. (i) fU myJ rfiu kW l toyhdurhadjh Rj bragl fU bty. (ii) gdrfiu 2. (i) cg braglhj frh ifiy kWifiy f (ii) RULf kW fbuLf a bkaRULf ifiy myJ ifiyF gyhfmikjtwh Md ifbghUfsh Md if RUf (iii) wthW cg bragl ifiy, mjhtJ (a) ifFHhf kW fbuLfSFaifiy fyit (b) ifiy of (c) bky Toa ifiy (d) ifiydhyhd _Fbgho kWifiydhyhd _FbghoiabfhoUw jahf (e) btlgl ifiy 3. gL kW gL fdh beagl Jf. 4. (i) Kothgilf fyhf beagl eh fgJf (ii) Kothgilf fyhf brJ beaglfg Jf 5. beagl gU Jf 6. (i) braif nrk iH dhyhd beaglJf (ii) braif iH dhyhd beagl Jf 7. (i) braif nrk juiy iHdh beaglJf (ii) braif juiy iHdh beagl Jf 8. (i) fg, gU myJ kj jah iHdhbeagl mLF Jf kW bkbjw tifJf (ii) Jthiy Jf kW mij nghWbeagl bkij Jf kW bfhJ tifJf (iii) bktiy J (iv) gU myJ kj jah iHdhyhdtf, fLf myJ ntiy JLfntiyghLf (v) ija ntiy brj tf, JLfmyJ ntiy JLf (vi) FWfyhd ber Jf 9. (i) jff bt milf myJ mijnghwtF cgnahfgLjgL gir myJ khrJf rgl ber Jf kW efbyLFJ u tiua jah br agl jh,girlgl myJ mij nghw iwghfglberJ
145
10.
(ii) ieyh KWF dh Md cUf gagLjgLiH Jf myJ ghaikLf, ghalfmyJ nfh nuah Jf (iii) shodh brlgl, nkRila, nkgugglmyJ gsgslgl, gU kW ber Jf (iv) gU myJ kj jah ber bghUfshyhdMjhu J J J fiw myJ J fiwbfhl jahfsh gFahf myJ KGtJkhfnkguggl Jf mLF Jf cslfyhd, mLFJf kW dgl myJ bfh C _ydgl Jthiy Jf.
gF B(yffgl bghUf)
15-M dh yffgl bghUf tir vbghUf t murh mif braglthwhd kj rah myJ yF _ykhf bragL myJ afgL ntshik fUf murh mif braglthwhd CdKw egfSfhdJizfUf kW fUf mGj kW rhu _ykhf afgLgit myhj L cgnahf mYa ghuf mgs, ggl, tlh kW tw Jiz cz br bghUf, TLj nrif czf, nfhJik jL, vbz fgl zhF, cy , itnfh, cslfyhd flth c cz, gwitfSfhd cz, fheilfSfhd cz kW yFfSfhd cz bghUf fl fsh bragl bghUf ntshik nehffhd ghOah tsf, jiHrJ vU, vbzJf myhj, Mdh gir vU ijf csla midJ tif ijf rfiu cg f bghUf iyaj cnyhffsh braglit myhjtisaf ulh iz goa FJiufglitayhj w gjfhd fU fU nfhs tiuglf, vGJ tiuglf, ghitanwh gagLJ jff kW cUil cslfyhd jff, goF jff, ghl jff, fhyKiw btpLf kW riff buho (tf dlgl myJ wthf) Jilg Ff bkGFtf yFfsh GfgL to kW if tof f uhilf, mg uhilf, ifj if iH, ifj J kW fh bjh sfh tj, , jah, kr, bgUfha, afh,
2 3 4 5
6 7
8 9 10 11
12 13 14 15 16 17 18
146
19 20 21 22 23 24 25 26 27 28 29 30 31 32
33 34 35
36 37 38
39 40 41 42 43 44
afh , bty kW ehL rfiu cslfyhd bty kW btyghF Mat gidia bghWjs Xuho KW nfho %ghfSF nkglhj msyhd gid bjhif bfhl tf xUtuh gid bragL nkbrhd bghUf gUtlhd jhaf, be kW c a m csla m MQiwf kW fUjil rhjdf tf dlglhj j, y, nkh bjLfgl gh kW btbz ir h (nkhlh myhjit) kghlf kW kghl tiff thfhs goa r (i) r nr Nisf (ii) Na btg mLf (iii) efuh Figf, r jahF khaikF fUf rF kW ijy ku myhj wF tiy kW tiyfhd Jf, o bfhf, ijf, wh kW Tuh ijf brf jahghsUF gid bragL rhg Jf UW %ghF Fiwj gid kila fhy a gh, bfhfitJ FugLJ Kiw U fgl gh kW neuoahf fyfgl gh. a brof, kufWf, j a f kW gir iyf, gir njiyf, btiyf kW thiH iyf cUis HFf, kut HF kW a gHf cslfyhd gir fhff L kW MblhWF %gh W nfhoF fhk bkhj gid bjhif bfhl tff irj _y jahJ gid br tiyJ gilf kW fLnghLtjfhd Jf bghJ nahf Kiw cs bghUf (kbzbz ju) uhkw fUkhfsh jahfgl bghUf kW murh mif braglthwhd moruF bghUf cg bragl dnuh myJ wthnuh kW VWkfhf Rf Kiw vLJ bfhsgL bghUf iyf myJ F toyhd cldo rhuh cslfyhd rhuh ifid bghUf ifdh myJ ifjah bragl d f, fW ghf kW #Kfhsf ifgf, ghff kW bghUf gF audh jahfgl ghJfh Ff cslfyhd ifah jahfgl ghJfh Ff lh
147
uj mla bghUf kW uj cs shkh cslfyhd kj uj 46 (i) mnf sFf kW vbz v gLif miw sFf (ii) kbzbz sFf (nf sFf kW bgnuhkh sFf myhjit) (iii) kbzbz mLf (iv) nkFl bghUf f kW fzho FLitf cslfyhd ghff kW Jiz fUf 47 a ir fUf kW ceho ifdh jahfgl ir fUf 48 cehL gLG jahf 49 murh mif bragl fj Milf kW Maj Milf jahf 50 FFk, f ik, bebghL, fh eR ik kW 51 KGtJ j thrf mla ck bgw bkbghU 52 mudh mif bragL c fhF kUJf 53 tf d lglhj vbz fynjh myJ ntW TL bghUfSlndh myJ mthyhknyh fgL krhyh myJ FHfyit 54 tf dlgl, gjgLjgl, gflgl bghUf myhj , wh kW wtifahd fl cz bghUf kW Kilf, nfh iw kW gjafhd Fiuf myhj yFf 55 (a) btdh bragl bko, ryif kW miuPhfW (b) izfSl nrJ 8 uhf vilF ifglhk, Mdh ryhj, jf jh (c) ntg zhF (d) 50 uh vilF Fiwthd milfgl CWfhf (e) bghJ nahf Kiw gid bragL nfhJik (f) j rl t brYJ flghL cila g bgw tflUJ bfhKj bragl fhj jah bragl khzt FngLf kW ef g VLf (g) j dr fhylf kW (h) UNICEF thJ milf kW fhylf 56 nja bfho 57 muR fUyf myJ gidahsf _y fgL kwrhuh Kiujhf, muR F mr dfshd mr ciw, mr mil Kjyhdit a r tF gid bragL %gh nehLf kW cahfnth myJ jf tonyh cs fhnrhiyf 58 rka Wtdfsh tHfgL grhj, ehkfo, kW urhj 59 fhj igf kW fhj ciwf (moUD, yhoD) 60 jha jahf (kh, cilj nrhs kW nrhs jL, f, nftuF, id, tuF, rhik, Fiu th kW iknyh) 61 (i) Kjyh iz goa Flhj gid bjh jahf kW gid iy, bjid Xiy kW <r 45
148
62
63 64 65
66
67
68
69
Xiyfsh Md Tilf, ghf, iff, f kW jo, Til, Kw kW _, u, gid eh iH kW jLf Matwh jahfgl wbghUf, cyj iyf (kjhu iyf), bjdWf, nfhiu kW nfhiughf, fW, fWJff, fW iHf, fW kW fW (fW jahf fyhf), jfz rz bghUf fyhf jfz rz eh, Jilg kW bjhid (ii) kutHF f, kut HF , yfliy njh, njfh XL kW mt tf (iii) gR fW, riu fW kW dgl fW (iv) gR ij c, njfh kil kW be c (v) gid bty kW gdffL (vi) ffL kW ehL rfiu. m bgh, jilahfgl m myJ mt, m jL, rfiu myJ ghF nrfgl bghj be myJ m, m kh kW vbz fgl m jL gir fg kW Uf cnuhk uguhyhd isahL gJf kW gf Xuho KW nfho %ghfSF nkglhj ms tU jhtu vbzf gidia bghWj ms bkhj gid bfhoUw tf vtuhY bragL mbghUf gid 1) njfhbabz, 2) ebybz, 3) fliyvbz, 4) Nafh vbz, 5) gU ij vbz, 6) m jL vbz, 7) nkbrhd 1 Kj 6 tiuyhd vbzf Rffgl vbz 8) Rffgl gid vbz Xuho KW nfho %ghfSF nkglhj ms vbz f bragl vbz zhFf cslfyhd vbz zhFf gidia bghWj ms bkhj gid bfhoUw tf vtuhY bragL gid Xuho KW nfho %ghfSF nkglhj ms cilj, c kW Jff csla glh kW glh gUf gidia bghWj ms bkhj gid bfhoUw tf vtuhY bragL gid Xuho KW nfho %ghfSF nkglhj ms ijj, cilj kh, c kW mt kW mtwh bragl bghj kW tWj gU tiff cslfyhd tU gaW kW gU tiffis bghWj ms bkhj gid bfhoUw tf vtuhY bragL gid 1) fliy, 2) Jtiu, 3) girgaW, 4) kN, 5) cSJ, 6) nkhJ , 7)nfr bjhyf gaghLFa c myhj kj cgnahfF gagL mnaho nrfgl myJ rl bgw c
149
70 7 72 73 74 75 76 77 78 79 80
81
(tf d cs myJ wthwhdJ) lit gof 1 vbzJf myhj midJ tif ijf ciwJ cslfyhd J gLG tsj, gLGTL kW cehL frhgL kW gL iH cslfyhd frhgL vGJgyif, gygf kW Rzh fof uh ifj kW Miy jahJ ijfgl ifFilf s f, gj kW rhuha nrah fhlgl , fk , Rffgl , kUJt FzKs , ma , fy , fk rJ fgl fyhd w kW _oa bfhfy fgL vGJ bghUf, bgf, bg fUf, ngdhf, gJKid ngdhf, ~f, JUofhj Udh Md ngdh Kidf, tz bgf, fUgyiff, Jilghf, nahbgof, mWJ M br fUf mla bgof
Ijh izgoa
(18-M f (1) -M cit fhf) gdhL Wtdf goa {a t j gid tir v 1 2 3 4 5 6 7 8 9 10 11 12 13 gdhL Wtd bga gdhL bjhyhs mYtyf Ia ehL FHijf ey a Ia ehL ts l Ia ehL f, ma kW gghL Wtd Ia ehL cz kW ntshik Wtd Ia ehL jft ga ahYs Ia ehL uhQt ghitahsf FG Ia ehL kf bjhif fzL M mYtyf Ia ehL bjhEg cj tha cyf Rfhjhu Wtd cyf t The United Nations Industrial Development Organisation The United Nations High commisioner for Refugees
150
14
The Asian Development Bank
Mwh iz goa
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1 2 3 4 5 6 7
151
midJ tiffyhd sho Ek Jff kW dho _y frh bghUF.
SEVENTH SCHEDULE COMPOUNDED RATE FOR BRICK KILNS

S.no
BRICK KLIN CAPACITY
Lumpsum tax per annum in lieu of tax payable
1 2 3 4
Kiln upto 16 chambers Kiln with more than 16 chambers but not exceedings 26 chambers Kiln with more than 26 chambers but not exceedings 32 chambers Kiln with more than 32 chambers
Rs.90,000/Rs.1,20,000/Rs.1,80,000/Rs.1,80,000/plusRs.6,000/per additional chamber above 32 chambers
152
COMMERCIAL TAX STATES IN INDIA
0102030405060708091011121314151617181920212223242526272829303132333435-
JAMMU&KASHMIR HIMACHALPRADESH PUNJOB CHANDIGAR UTTRANCHAL HARIYANA DELHI RAJASTHAN UTTERPREDESH BIHAR SIKKM ARUNACHALPRADESH NAGALAND MANIPUR MIZORAM TRIBURA MEHALAYA ASSAM WESTBENGAL JARGAND ORRISA CHATTISHGAR MATHIYAPREDESH GUJARAT DAN&DIU DHTHRA&NAGAHAVELI MAHARASTRA ANDRAPREDESH KARNADAKA GOA LAZSHADEWEEB KERALA TAMILNADU PONDICHERI ANTAMAN&NIKOBAR ILANDS
153
TAMILNADU COMMERCIAL TAX TIN NUMBERS

123456789101112131415161718192021222324252627282930313233343536373839CHENNAI-1 =000001-0140000 CHENNAI-2 =0140001-0280000 CHENNAI-3 =0280001-0420000 CHENNAI-4 =0420001-0560000 CHENNAI-5 =0560001-0700000 CHENNAI-6 =0700001-0840000 CHENNAI-7 =0840001-1000000(622001-623000) CHENNAI-8 =1000001-1140000 CHENNAI-9 =1140001-1300000 CHENNAI-10 =1300001-1460000 CHENNAI-11 =1460001-1600000 KANCHIPURAM =1600001-1760000 COIMBATORE-1 =1760001-1940000 COIMBATORE-2 =1940001-2080000(620001-622000) COIMBATORE-3 =2080001-2240000 POLLACHI =2240001-2360000 TIRUPPUR =2360001-2520000(624001-625000) OOTY =2520001-2620000 SALEM =2620001-2860000 ERODE =2860001-3100000 NAMAKKAL =3100001-3280000 DHARMAPURI =3280001-3380000 TRICHY =3380001-3600000 KARUR =3600001-3800000 THANJUR =3800001-3940000 KUMBAKONAM =3940001-4100000 PUDUKOTTAI =4100001-4200000 VELLORE =4200001-4380000 CUDDALORE =4380001-4520000 THIRUVANNAMALAI=4520001-4680000 VILUPPURAM =4680001-4800000 MADURAI EAST =4800001-5020000(6230000-6240000) MADURAI WEST =5020001-5200000 DHINDUKAL =5200001-5400000 SIVAGANGAI =5400001-5540000 TIRUNELVELI =5540001-5720000 VIRUTHUNAGAR =5720001-5820000 THUTHUKUDI =5820001-5960000 SIVAKASI =5960001-6100000
154
40- NAGARKOVIL =6100001-6200000

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1

17 18 19 19(1) 19(2) 19(3)

27(1)-A 27(1)-B 27(2) 27(3) 27(4) 27(5) 27(6) 27(7)

28 28(1) 28(2) 28(3) 29 30 31 32 33 34

89 91 94 96 98 99 101 102 103 109

113 114 117

128 131 135 136 136 136 137 137

144 145 145 146

6. g xgjfhuuh zfkhd jf t brYjgLj Compounding Rates for Works Contract:

6-A Payment of tax at compounded rate by brick manufacturers.

COMPOUNDED RATE FOR BRICK KILNS

BRICK KLIN CAPACITY

Lumpsum tax per annum in lieu of tax payable

Rs.90,000/Rs.1,20,000/Rs.1,80,000/Rs.1,80,000/plus Rs.6,000/per additional chamber above 32 chambers

7. cz kW ghdf J t j Levy of tax on food and drinks:

COMPOUNDING RATES FOR HOTELS, RESTAURANTS, SWEETSTALLS,BAKERIES

Rs.12,000/per annum Rs.24,000/per annum

Rs.36,000/per annum Rs.48,000/per annum

9. jf, btfof kW eiff J t j. bullion and jewellery:

11 . fU jhd t. Levy of tax on sugarcane.

12. bfhKj t j. Levy of purchase tax:

14. t tuit U mDj. Reversal of tax credit:

15. yffgl gid. Exempted sale.

17. bkF bghW Burden of proof (provide the proof of transaction):

18. {a j gid Zero-rate sale. (5- th schedule):

19.cL ttu Input tax credit.

20. tf, Assessment of tax.

21. t tumiffis jhf brj Filing of returns:

22. tf mfhuikgh filof ntoa eilKiw. Deemed Assessment Procedure:

8. Procedure for assessment. (1) In pursuance of Explanation II to clause (41) of

26. rlt rhghWef J tf brj Assessment legal representatives :

29. iy ntWgLif tf brj. cases of price variation:

35. Wtff flghL. Liability offirms (partnership):

38. tff g brJ bfhSj. Registration of dealers:

39. g brtjfhd eilKiw. Procedure for Registration:

40. tia tNj. Collection of tax.

41. tNfgl tia Hj For feiture of collection of tax:

44. jl bjhifia myJ toia tN brj Recovery of penalty or interest:

45.D w Kiw tNj Further mode of recovery:

51. nk KiwpL Jiz Mizal nkKiwpL. Appeal to Appellate Deputy Commissioner.

52. nkKiwpL iz Mizal nkKiwpL. Appeal to Appellate Joint Commissioner.

53 iz Miza j mfhuf. Special powersof Joint Commissioner.

54. iz Miza uh mfhuf. Powers of revision of Joint Commissioner.

55. TLj Miza j mfhuf. Special powers of Additional Commissioner.

56. nkKiwpLfis khW mfhu. Power to transfer appeals.

57. TLj Miza uh mfhuf. Powers of revision by Additional Commissioner.

58. nkKiwpL ghaF nk KiwpL. Appeal to Appellate Tribunal.

59. ca kwF nkKiwpL. Appeal to High Court.

60. cakw uh. Revision by High Court .

62. tf Miz KjyhdtF Uj. Amendment of order of assessment etc..

63. fzFfis jhf brj. Production of accounts.

71. FwbrafS jl bjhiffS. Offences and Penalties:

72. Fw brafis zfkhf j. Composition of offences:

73. Fw brafis rhuizF vLJ bfhSj. Cognizance of offences.

cgoahdFwbra vjfhf iz MizavGJ toyhd irl myhk, FwtHF vJ bjhLfgLj TlhJ.

74. Fw tH tf Kjyhdit dtgLj TlhJ. Assessment not to be questioned in prosecution.

75. xU y eltoiffS Fjil. Bar of certain proceedings.

78. mfhu mik vj Kghd eltoiff Kiyahj Appearancebefore anyauthority inproceedings.

79. t fFshdtfis ga jftiy btLj Publication of information in respect of the assessees.

80. fis brtjfhd mfhu. Power to make rules.

82. jftiybgW mfhu. Power to get information.

83. lghLfis Ftjfhd mfhu. Power to remove difficulties.

88. fK fh . Repeal and saving:

101 102 103 104 105 106