The Chhattisgarh Value Added Sales Tax Act, 2005

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(<fr) ~ i:iB' c8' W i:iB' :- , ·CiPT ~ ~ ~ ~ ~ ~ citt CR • w ~r TTw. ~. cTITT 3tlefif ~ ~. ~ ~ ~ 3-ia{o1ct,af oo STTL(fcfi'rrTt<rrsni:a-~~~~~cfi'r~irn-; • • · T~5f~ cfl: :in~·' B ~8 %, mu 3-~ ·3,;:crfrr ~ ~ cf)( ~ ~ 3W'l' 3TT~ Bfa!Wid %; • ~~~cf)( • • • ~,.,.__.-, , tMlci~ ~ RW. ~ olfTCIT{ Zfi" ~'q ir ''cfii:-~ ~ ufu'' B ~ ~. • ~~fl ~ ~ ~ G+sT re-f ~ ) cfiT cl6 mrT "11 3W'l' B RHWiruld El'ffi ~ ~-.wf.r.r,},- • l 10s ( 9 ) • • • • ( ~) ~ ~ cF.T fuPJ" ~,;:"" ~ t";,., #~ ~ 31~ M ~ i:i ~ :a,-.fR cfiirnt • 39-il¾n ~; • • • -• 1o o + mu s ( 1) t ~ ~ cFl" q{ • • ;; (~) ~ trB cfiT ~ ~ ~ ~ ~ t ~if~~ t ~ i:f • !; • (~) ~ ~ cfiT ~ ~ ~ B<f-q i:f ~ t ~ ~ • ~!; • (m:i-) 9Q m ~ f.1i:if8:sfurn ~ ~ ~ ;mm ! : • ~ <fft G\ x ~ ~ cfil -wr • 100 + mu s(2) t ~~cf.rG\ • ~- • • (3=!") ~~t~tR~(~)t~(2)1 ' ~ ~N@lls • (#.r) t llU ( 3 ). t ~ ~ ~ ~ mTT it ~ cf.r ~rft ~ ~ cf!-~ m. fcfim {Nlf{1$a ~ IDU • mu s t ~ (~) ~rcrr ~ (cTTf~ ~er·~ • ~~t~~cf.r~~~~-writ~ ~~;;rr~ir; . -• um • ( •f) zj fctm ~ cf.r ~ mu 8 ~ ~ (~)' '3:r4crr >It ~ (cTT;'~ ~ f1R'-~ ~ 9"{ ~ ~ ~, cfITT ~ • cm m (GJ) ~ (cTT) -~4cIT ~ (cfr;,) ~ (#.r)1 %~ • crfufu ~ ~ um (ci ~) t ~ ~ ~ ~if~ cf.r • RR q{ ~ ~ ~ ~ ~TTJ. • fqti)qi(O(- mu 8 ~ ~ (Q:-f.) 3ffi ~ (~) t ~ cfi\ t ~ ~ • ~ t ~ ~ ,x,," ~-("; nm 1.ci ~) ~ ~ ~ .wrillfu, cf.r ~- • (- q-) • ' 108(10) trd'l~•Pli$ ~, ~ 24 ~ 200s ~ fcnm ~ ;)" fcfim {f"1f{j'fid ~ B ~ ~ ~ ~. 1956 (1956 cfiT ff.74) cfi1" 'CTTU 4 ~ ~ ~ ~n 0-dl~Plig ~ ~ mcR ~ ~; • * • (i:r) fcfim ~er f[cfq it "~ nfu" (crr ~) it ~n ~ 3tl ~ ~ ~ ~ ~ i:m;5" ~ fcnm ~ <IT ~ <IT ~ ~ f[cfq it ~ &RT 1IB<f • nm (crr ~) ~ ~ rMT 1IB<f ~ ~ ~ ~ ~ cfi'l" ~ ~ ~ ~= • m 3Bcf.T ~ 'qPT cn1: ~ c.1~:-cJ1ti°R ~ ~ ;nff, ~~it~ m <1R ~~';arr f=F.-~ ~ctr~ it 0: mfr~ ma,;~ &m w:r ~~m&rcr ~ ~ • t fcfm ~ ~-~cl ii~~~ $?rT ci1- ~ cfi1: cf!"~ m-r ~ ~; • • (ll:F.) .§-.:ih-1•,01;._-,,,210 .;fka1, 1959 (~ 20 ~ 1959) cfi'l" 'CTTU 2 cfi'l" ~ ( 1; ~ •s'<~- rs) it' ~<TT~ cJ;faRlcfi ~ ~ m~ , ;arr%~ • ~ ~ .j?~!j,:;? ~ ~. fq511<.l ~ ~; <IT • m • '.";T:' 1~..J; o,6-f ~. \tm t-~ <TT 0'1€ H ~ ~ ~. ;JJ1" fq] ~ ~ &RT 0 111$ 7Ti~~~~~q-i;:3111{ ~~~fcfl~~~, 'lTTrr • ff<-17U ~~if fua ~'~~~if, ~3:c_:\. <IT ~-TT {@'?rT 3B" m • F.p~ if~~~ of.! lcl:;F,-;, 3ff 3ffl ~ ~ q.fH ~ %TI ~ ~ l,IE,ci ~m, ffilr,~ ~, 0R ~<IT~~~ fucITT: 3'B q-{ • cf.ti ~. {IBl<lRc!': <IT ~ ~ ;,- cfi1" ~ 3"ffi ~ if M ~ • ~ ff, 3Bcfil ~ ~ rpn ~, • ~ ~ r: ~ ~ cfi'l" 3Bcfi1" ~ um (ot 3,lcf{) it it~ {cVT • cfi\cfl" ~- • ., (;q-) "~ B9ftic,·~,,.cn1:" it~~~~~~ ~<-l"TI" ~ ~ ~ m ~ qi;:~ cfi\; • • • • • • • • @ 108(11) • • • • • • (2) ~' ~ cfi\ ~ ~ ~ ~ cfi\, ~~'[TU~~ ~Tl" • ~ 3ll'QTU (1) ii f¾f.tmlS2. ~mi:~ m~ ~ mcfiR mm~~ mmro • m, f¾wt Bcf"cr ii ~ ~ ITT!IT ~, ~ ~ ~ . • (3) ~' ~ cfi1: cf2TT ~ ~"9ctcf, ~ cfi\ ~ {I~ if T-1 Bl1@ ~ cfiT • ~ cf.{i'r ~ ~ ~ ~ cfiT ~ cR:ri- ~ ~ m~ mm~ ~ • ~ cf.7" ~ cf.I" ~ t <TT 3B" ~ ~itiitr fem: mi: t ~ ~ ~ ~ ~ fcfim m ~ ITT!IT ~,~~~~it~~ lITTf fcfim 1f<TT t, m ii~ • ~ ~ ~,rr fen 3Bif ~TD\ 3W.fw fc@i-~ cfi\ ~ lITTf ITT~ ;_:ifi:ilfoe1 t . V • \4 ~~ (2) 2:;· f'ri~"C: f~ mi_:~---;:;_:;- d'~, 3",{ ~~~~fen~ • W,~, Bic1'TJCvi ~ fgi',q ,-\i!~~1, m fclf.i("a;Q cfi{, iJ:m ~ cfiT ~ 'c8:rf • ~ ~ cin1~ cfiT ~B-;, ch'l'rt ~ ~ ~f.r:m mT <TT~~ ~ cFl' ~ <TT ~~~- • l'- -__?;,-Fc '"_ ~~l ~,rcy) -- • I..:-!) .... ':_ - __ _...1- • • • ( 1) ~ ~ ~ f~ ~-~ (z;r 3IT<=R) ~ ~ ~ mti:r ITT ~ it<F. 4 . mm,·~ m • i ~ rft: ~ *'$ F i:i- i r n m cF m l ' ~ 'q ~ ~ fcrfur 9i7cf ~ ~ ir ~ 'I ir %-' ih11 B1 I ct ii 3% m rctcl: mi: ~ ~ fc@;m <TT ~ ~ • I \ ' \ i • B~ ir ~ ~ ~ ~ cfi<: ~ Sffi1=f ITT~~ ir WfiR cfiT ~ irrrr, • oq1q1fv~1· ~ f1:Fr-f>.:r,;r ~ ~ ~ ~-~ mi:mi: fcma cFl' "fl'~- -• (2) ~ ~ ~' mc!iT ~7U ( 1) ~ ;,m i1cfl ~' -;.§·d'1Mct ii~ m ~ m WfiR • ~ ~ ~ fc@im m gzyn= ~ ii~~~ ~ cn1: cfiT ~ 3B" um cITTt@ ir i:1lT ~ fcfi ~ cITTt@ ir ~ c['!:f ii ~ ¥ (c-r ~) 3'ifa" -• 39"mU ~ ~ fcrl%a cFl' ~ ~ ir ~ ~ 31~ -&rm i, fcfin 3B" c['!:f ~ , ~ • ~cf.'{~~~~~ fu-Q:, ~ ¥ ufu (c-r ~) if ir ~ rcRI tr t . • ~ ufu (c-t 3il9') cfi1' ~ ii. 1~<11 ~ ~ fcfi -~ ~ ir ~ m • s. 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(1) (ct) zj~~(m~~flq,~~t~i:r~t)~~ cf"T ij'~ij, ~'h I{~ • ~- c1€ -~ ~~~~t ~~ii~~~ cF,T~fcnm • ~ ~ ~ cl€- ~ (m ~ ~ ~ ~-~ ~ ~ i:r ~ t) ffiir <11 ~ cf.«lT ~ ~Tl: N-~ 2l° ~ ~ ~ cfiT ~ ~t3fu:~B~m~~~t~cfi\~cfifzyfl" t ~ ~ ~f.r,m t ~~~lie fcnm ~ ~ m- ~ ~, ~ ~ ~ ~ ~ ~ t ~-ir ~ ~ ~-c€1-~ ~ 3q ~t~ifm m~ ~~if~\ t ~ t~qi:f~. 3TT"{ ~. 91\ ~ ~ ~ ~ ifrt. • (@) <lR ~ ~ ~ ~ ~ i:r fcrt%cr ~if~ mm~~ t fcfi • Bcfill ~ ~ ~ ~ ~ ir ~ ~mi:~~~ ufu (c;f ~) qr 3q-~ ~ ~ cfiT ~ cfi{ ~ 1T<TT till~~~ • nm cl€- ~ (c-t ~) qr F· ~ cfiT ~ ~ cfiT zyf,- ;,tr ~- • ( 2) (en). zj ~ ~, ~ mfucf. cl€- ~ B ~-2 if Rlf.lR:~ fcfim ~, • cfiT, fcfim cf<r ~mi:~ (m ~ ~ ~ ~ ~ t ;,n:r • B ~ t) ~ ~ if' q lfd fc:l cfi ~ cf){cTT t m ~ cf){cTT t' cm {):BT • ~~ a'<TT3Wfilmfuctizj;:rr~: 3TT"{~: ~aj'~ ~~~~too ITTrt. • • (@) (~) <lRmfucti,~~B~~2!-~<t)T~fcEc;: , e .. ! , ~ : c ., t .. i .. ~ ~.. : , ;, ; r ~ q . l , Q !. C \+ l > '-. , II . 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s3TT m, m, chl" -:r ?tit ~. ~ ~ ~ ~. <&: chlt ~ t, ~ 3Wfr ~fu ~ • ~ ~ ® ~ ~ ~fu cfi1" cflU& cfcfi mv:r ~ <ii\ ~ ~. ~ mm-. • • 32. ~w~~~"H<IT~9fi". 5 ~ 1995 cfil"mu s1 mrRmRT~ ~~~if <IT w ~ mr RmIB ~ ~ ~ -:i1 •;_§'d){i•i ~ ll_-m ~. 19 59 (sfi"lTTcl1 ~~~~~ • -ctttR" cfiTt mir. 20 ~ 1959) ~ ;mtR ~ cfil49161 ~ ~ ~ ~ ~ ~ cfiT • • • 108 { 42 ) ~"C1l~11~ ~. ~ 24 llT'if 2005 • cfi4cci·i:H cfiB ;fi ~ it, 3N-fi ~ m ~ ~ ~ ~ ~ ~J:1¥ if~ lffi t • ~ cfi\cTT lff ~ ~. ~. ~. ~ lff ~ ~ ~ ~ ~ IDU ~ ~ mm m, ~ ~ t 3IB1T qi{ t.crr t cfQT ~ -qr{ m atflur ~ ~ ~ 3llfR" ,rr • ~ si,. s ~ ~.,9 ~ s1 IDU-f;rm@-,:l'.l~P-w1 lff w .&1~Hll~ IDU f.Jmra ~ t~ <½il4illtfl ci?f ~ ~ ·1(1up:.;fc:l{ii4 lf[ o'ift~•Hl4 ~-~ ~ • 1959 (~ 20 B3: 1959) ;fi ~ ~ cfil4qii, ~~if &lT4W IDU~ ~ tjr • ~~611TT. ~;fi ~if~~ ;filf[~ ~uft,-if • ~~qif~ 33. ;;rm fuim ;;;,.nqTft ~ ~ "ITT ;:;mfr t, ~ ~I f.11sqii~cfi, ~ lff ~ fcrRrcn ~ • f.rtrr{Qf ~ ~ W ~ ;fi ~ ~ ~ ~ 3ffi W ~ ;fi ~T 3cfcf ~ ;;;,.nqTft ;fi •- f f- . 1 !l Q rn "f v {Q r. f /ff,";£: cf,{ ~ ;fi ~ if 3BcfiT ~ mrt : ~ 'Ff &lT4W IDU ~ if.r ;f; ~ if f.rmfur /~: f.rmfur fem: rn_i: ~ ~ lff ~~IT{~mffiflff-~~lf[~~~lf[~lf[~*~'l:lifm m 3B.cfiT ~ ~ cfii' ~ ~ ~ ~~ ~ ~ ~ IDU ~ i@T, Q;m ~. • ~·m 3Fl' ~ ~, ~ cfil ~ ~ ~ ~-'acn ~<tR 6l1TT m fcn • ~fflift • 1r ~'I" i:rn@r cf,{ 34. ~ ~ lf[ ~ ~ ~ ;fi ~. ~ lf[ ~ ;fi ~ if m fcn ;n:i- • f.mhur. i, ~. ~ lf[ ~~~~~it elm~~ ;fi ~~~{ITT ~. ~ ~. ~ <'.fl ~ ~ 3"fft ttfu if 3ffi 3"fft Blm acFi ~fucr fcnlff • ~ elm '3B'B' ~~mm-,~~~~~~ lf[ ~ ~ ol{ffif ~ • 3B' ~ if 3s_1J6un~ 4R. ~.~ mcTT ~ ~ ~ ~ ~ ~ ~ cfiT@ i@T elm~ m ~ ~ ~ mcrr. 3ffi w ~ oiIT ~ ~~mi:~~ • Wffif ~ ~ ~ mit. • m m~, • ~ 9"2llf 'IITT 6111T. 35. ~~~~if~~~~~ ~ m cf2TT cfiq;ft 1956 (1956 cfil"tr. 1) ~~ 530 ~~~~~~. ~~<'.fl~ • ~~"ITT, ~IDUW~~~~~cf2TT/"lfl~lff~, ~~\Ciill' 3B' olff4TTT lf[ ~ ~ ~ ~ ~ ~ lffi mrft. ~ q-~ ~~ <f>T 36. ~ ~ ~ ~ ~ ~ &lT4W cfiT ~ f.mfurr/~; ~ fi:cifu>T c!iB cfi'l cfil--fql~ m am@ <1€" ~. if ~ ~ m ~ it m ~ ~ i, olff4TTT,- • (cfi) ~ 3B" ~ ~ alOO ~ ~ ~ ~. ~ ~ dRt"@ ;fi cfrn ~ ~ mcR, ~ • • (~) ~3itwm{~al00~~~~~. ~~cfi'l'~<.fira100itcfrn ~~mm:. • • ~ cfi1' ~ ~ <fi\ ~ f<fi cf6 ~ 3---r---,. <fi\ ~ ~ o'tTT 3lf -~ cfi1' ~: m ~ ~ ;;rro: ~ ~ ~ cfiT ~ ;;mrr i f<n ~ cfi1' ·~ ini:a- ;:itt= ~ • ~ <IT f<fi cf6 WIB cfiT TTf clRT@ cJil' ~ if.l' i\" ~ cfil(Olq/ll f.rcnfur "ITT lflff ~, cit • cf6 3lf ~ cfi1' ~cf;{~ o'tTT 3B' ~ cfiT ~ ~ ~ ~: mN cf;{~: • • • • • @ti'it1•1~ (I~,~ 24 -qfif 2oos 108 ( 43 ) • ---~,:. ~:~--- . • ~cfi\~~cfiT~<fiB*-~cliW'l:ft~~ciqi • ({%) ~ ~ t'cii<TT ~ ~ cfcfi fen ~ ~ cfi\ <ti" ~ ~ *-, ~ fen • m, m; ~ mr ~ <ti" ~ ~ cfiT ~ ~ ;i- • • • ·• m ( (~) fc:fim ~ ~ B", ~ 9) *- ~ {~~'{id ~ ~ ~ • t; <TT • (~) ~ ~ t ~<if~ mW, cfi\ t <ftt t:J'"{ ~ {qilf cf,)-~ cfiB t •• ~ ~~f<:fim ~ B, m;:;r cliW 'l:ft ~ ~ ~ t ~ cfi\ mwrr ~,,~ *-cm:~~ ~=Rif ~ (tzyn) ~ (<fl:r) iY ~f.lf{Gc • f<:fim ~ m cfi\ cfiT cnW 'l:ft mur ~ ~ awr ~ ~ ~ • ~~t~*-~6'tfcfi<TT~~~- • (2) fcf.m c-s<.;fcffi mTN<TTU (1) t~t~BB1JW<fcliWm<rrf'cFim~ • ~<f.1:t ~it~~~ ttRf B B1JW<f cliW m, ;;rt ~~t fcFim • ~ t ~--m;r ~ ~ t, ~ ~ ~ IDU ~ cxl'Wcf cfiT ~ cf6 ~cf!-~ ~ ~ ~ rrf ~. ~ rn ~ ~ iY w1qE5{Uftll M . • • (3) - <ITT: 3,~ cfiT, ~ ~ t 31-.,:ft-;r <ti"~ cfil4cl1f%,ff t ~it <TT~, * ~ ~ cfiB cfiT cfiRUT ~ P-f; cliW {<Pr~ (2) ~ ffl-JqE5{oft4 till cf6, • ~ ~ t:J'"{, ~ ~ {<Pr B1JW<f cf,)- t, {% ~ ~ ~ ir ~ ~ • ~ ~ ~ ~an <ti" ~ fen cf6 ~ cfiRUT ~ fen cFTT ;i- 3cfd" ~ ~ ~t~it~~~~~3Bcfi13W~ciiWm, mt<f~t:J'"{~ • aj-,:r ~ ~ ~ ~ cfiT ~ cfiT ~fcta~<ta ~ ~ t ~. ~ ~ . • ~ ~ ~ Bl-JqE5{0I cfiT ~ \l1" ~ cf6 3fucr ~; W ~- • (4) W ~ (3) t ~ Bl-JqE5{01 cfiT ciiW ~Mt, cf6i ~ ~ m • cfiB cm;rr ~ ~ 5rcfiTI: ~-m cfiT ~ ~ ~ ~ <.f.B ir ~ • ~ t:J'"{ ~ ~ 300 3m" 5rcfiTI: • ~ 6T11r m;rr cf6 ~ mv:r ciiW qi{ t . • (5) ~ fll-jqE5{UI cl1T cliW ~ W cfi\ WIT ~ t oef ~. ~ {% ~ • • ~ ~ ~ ~ ~' ;;rt~~ ;;mt, 3;i-~ cfiT ~ t ~. ~ ~ gcfiT{ ~<ti"~ {clill" ~<ti"~ t, ~ 00!-ir ~ <RITT <TT~ • cfi (cl IQ ,l 11 • • (6) ~ (5) t ~~cfiT~~'R, ~m<rrm mtT<tl"cfl"(ffif cfiT • ~ ~ ~mr, ~ <W qi{~ ~it~~ B ~<ti"~~. 3cfd" • ~~~cf>"tmfr&Bll",qiqrt~md""{~rnB~;;rr~~w ~ ~ ~ cfl"(ffiT cfiT ~ ~ ~ ~ ~ ~ ir ~ ~- • • 1U8 l 44 ) • • (7) ~ (6) ~ ~ ~ .!ITi::a- ~ 91:, ~' ~ ffi cfiWT ~ ~-& ~. aft{~~ WrrtTr.r m ~ ~ fen G1cfr ~ ~ ~-t 3W cnw • ~~if~<€!"~~ ~ m<Wqi't"~:~1Jtm31tt3tf~~ffl it ~ cnw, .:rr ~ ~ ~ M ~ t at ~ ~ ~ qi)- ~ • ~ ~ ~ '1Wf qi)- qJ1n, ~- • • ( 8) Ff ~"Qi-f<lU q,- m ~ f<nm 3Rl' RiRr it ~lSc ~ oilcf ~ ~ [Q: '1ft, ~f:p;fr~IT~~~~mu~~~m<Wqi't"~'ITT • ~~qITT~.. eaqi:H"r.~~~<iil~~~~~~rm~ • / • r J{f, ~~<fr J"a" ~e6f ciiiffi cfiR qi'~~ a..qJR!ti ~ ~ ~ ~ w JlqjR ~ ;fr TTt ~- • •- (9) mu 16 .fr~ (11) it Rlf.iR62 ~ ~. ~ (1) ~ ~ ~ ~ <NH{l<Jid ~ ~ ~- • • ~If aj' <ti{ <ti 38. ( 1) w ~it~ fqitjt ofRf ~ ~ [Q: '1ft, f.11--.JR-sf@a ~ i'f ~ ~ ~ c;IJ?lt<11fl!-1-1ifl'i;ll)-. - m § , f i - ?.f._ ~ _c . g . w ~ ~ ~ ~ ~ ~ ~- M ~.~< • • • (cJ) ~ ~ ~ .:rr ~a<f P.!cfi ~ ~ ~ ~ ~it~~; .:rr • §fi?.f m • (cfR) ~ ~ ~ .:rr ~ ~ ~ ~'it~~ ~ .:rr ~ ~ §fi?.f ~f.r:mr~~it~t; • • (~) ~~~ ~~~~it~~i'ff.mfur,_~. JH1Bti{U1, ~. JWJ:ffi, w,TR, !-f: ~fll4if?ic:At ~ ~ ~ ~ ~ • ~ ~, ~ olfTlTT( ~~ ~~~it~ ~ ~ ~ ~ • &1c1{11;.ft, ~~~~~mu fcif.!RtSc ~mu~~ ~ ctiB ~~Mm,~ M ~ ~- . .. • • ~-* (cfR) ~ ~ ~ ~ i'f ~ ~ ~ .:rY ~ ~ ~ ~ ~ f.r:mr t • t ~its~ ~ Rl5ii4cfi< ~. 1956 (1956 cfiT B". 74) .fr mu 3, 4 .cNr 5 if f¾ ~fe:62 ~ ~ ~ t ~ ~ ~- • • (~) .wmt~~~~ "~~~,, ~ cfiT~, • ~ ~. 1944 (5ii". 1 ~ 1944) ci?t" mD' ,3 .t ~ ~ ¼l'ilcfi{UI 2 t &U?; (iii) ~ 'f.R«, ~ ~ 6PTT. • • • • • • 108 (45) • • • • 39. (1) ~ ~ cfiT ~ ~ m si lTcTT t r<fi" rcfiBT crf t ~ rcfiBT ~ Ni <lT ~- 3W-Ft m{ it~~~ m~mzyn m~, ~ ~ ~f~ ~ 31~ • t ~~min: R"llifuf cfi\ m ~ m@r m ~ ~ ~~it ~c:Tcfi • Mt, m ~ fc.ti {G=il{,~a ~ mu 13 ~ ~ (3) t ~ IBR t ~ t ~~ t, m % (~) ~ m ~ fqj- m'Qcfi WIBH r~ • m ~-qp:ff ~,ma)~ ii m ~ it fern)-~ crf t ii mti[ cnr cfi'r • mt~~ ~ cfiT B4141SJ!-I cfifct fcm-a" ttfcr i'f, ~ cfil:llT . • m (2) ~ ~ cfiT <l"6 B'lfNR silTcTT i r<fi" ~ ~ ~ ~ <lT ~ ~ • ~ f.rmro ~ m ~ R15ii4<fi{ ~. 1956 (1956 cfiT zj-_ 74) Zfi" • :~ ~~ m cfi1" mcfiTtt ~ i:r ;;rm qifcr BWr ~ m cfi'l" ~ ~ $ q,l{IJf ~ ~ ~ ITi m cfiT m ~$~~;rm renm -;;rr BcfioT • i ~fen"~%~ cfi'r rJt t al%(~) 3'l"<-TIU (4) $ ~ $ w m • ~ ~ ~ mm a)~ it <lT fcfim ~ crf $ ir ~ B" ~ n . ~ cfil" m $ ~ B414"'1SJ!-I ffl ~ ttfcr it~ • • ( 3) <fR ~ ~ m ~ <nT ~ WITQH m si iTcTT ~ at % cf.W m ~ m cnr, ~~~in: W@Hfcfim ;;rRT m ~ WIBH ITT-IT CTT4T ~ t, • ~ cfi{cl I Q_l I I • • . (4) 3<lm{i (1) m ~ (2) m ~ (3) it~~ Gflcl' ~ 6Ta ~ 'lfi, • '.Thfzy;f cfi'l" ~u ~ $ ~ mT<ffi mcfilU fcfim crf t ~ it ~ ~ m cfi1" • ~;B ~ $ ~ m ~ ~ s:ru f.Rfua ~ t ~ m ~. ~~, 1956 (1956 cfjl"zj-_ 74) t~~fcfim~, ~. ~ • ~ ~ mrr cfi'r ~ $ ~ Jq<-1'1N1a cfil:llT $ afl1~-qlc!_ ~ ir:r ofi:f@ m cfil", • ~~m.~~- • ~• ( 5) * ::r.m ~q1.TIU ( 1) <lT 391TIU - ( - 3 - ) t ~ gfuzyr cfi'r ~ m cfiT, ~ $ ~ m tnfuf cfil" cfffi{sf it mo R:'1"~ $cf{~ ;,tr rcfi4T TT<TTt .:fl"% Jq'tTT{T t • ( 4) if~~~~ -3q..,.,,<J'-,N1-a ;,m' cf.l" ~ ~ mo ft-, cF,'r TcIB ~ m 'oh, 3,cHlH cfi'r ~ if mti:r ~ ~ cf'4T ~lW-ITTf 3'=fmU ( 1) m 3'=fmU • (3) ~~~cf;,- m ~ m J91:ITTT (4) it~~~~ J947SJ!1 • cfiB ~ crrfror ;fc;fi WlfC<i ~ cffiift ifilcllcif.1 t ~' 3B" ufu q"( ·~ Jmfffif ~r-- mf4'"rn ~ G{ ~ ~ cj;"f ~ itTTT. . • • ¥1tilc6(01- (~) ~ 3l1tTIU if~ Cf6 ~ ~ ~ ~ cfiT ~ ~ t • sil"HT Q'_cf. i::rm <t) c:filiniclftl it ifirr ~; cfID ~ ~'l:l ~ ~ ~ ~ cI€" WJ11RT ~13ql@c:fi ~it~~; • • • • • I • 40. ~ <tiW ~ ~ tflfur iwn" ;;rrcrr ~ ~ f<-fi ~ cfiT 5m" ~m ;;rrcIT t ~ m -e- • ~ qiT ~ ~ ;;rrcrr ~ f<.fi ~ ofi't ~ ~ ~ ~ ~ ~ tr{ ~ \Nicf ~~t 3ft-{imr 49 ~~ (3) <ITJ'C!mU (5) ~ ~~cfif~ • f:ii<IT ~ ~lffii ~ <IT~ cfl{ ir <IT~ cfil TT{~ ir <Ifu c.fiB ~~-ant • on1 ~ ~ ~ ~ t m Jcfif ~ mu 55 ~ 3l°<ITT" ~ ~wfcmft c:f?l- fciti4c:l¾! .mm~ i, ol- ~. ~ on1 ~ @P:f. ijq; % w ijq; f<.fi ~ 4i,.fc:l1R1~', qiT • m ~; ~ ~ ii RI f.t~il4 ~ ~ • ~ ~ on1 ~ c:f?l- mm~. ;,rr f<.fi -61a(l'p1c41 1lc:lTCfd 4il4c:l,R;~Y ~ • qf{o11in-c:l~9 ~ ~ ofi't ~ ~ m ~ ~ ~. ;,rr m ~ ~' ~ f<.fi • m m ~ qiT m ~ 1FIT m, IDtd" ~ ~ aR't@ B" mo ft.I" @nl-0 ~ ~ ~ •· ~Mt mu 39 ~ 3tlmU (s) ~ ~ ~ cfiT WIBH ~ ~- • • • • ~- 41. (1) ~ ~ ~ om w 3-lf~~ ~ cfii: 4ii WfoH c!iB ~ • ~ ~ ~ ix!TtffU ~ ~. ~ d'4T @cfi qiT ~ ~ &1lT • ;,rr~~~~cfii:cfi't~-~~ ~~~ ~~~cfiT, • ~~t~~-~~~- • (2) ~~~~3Wr(c-f~)~ir~~-e-~tcf63fCR" ~ ofi't ~ ~ -6l4i13•ll B" fcrimJ crrfug ~ ~ ~ ~ ~ ~ • ~ f{tni ~ ~ ir d'4T ~ Mr ir ~{ ~ @P:f ~~mfr fcfi ~~;;mi:, • ~- • ( 3) 4R ~ cfiT ~ fcRm: ~ fcfi fcfim ~ <IT 61-l l'lll'l:~'( ~ ~ crf IDU ~ 7ro: • ~ JB" mu 19 ~ 3tlmU ( 1 ) ir ~ ~ ~ fc1 c:l{fu1~,· cfiT ~ c.fiB ~ ~ • ~ ~ B" ffl ;,ti= ~ <IT ~ fq;- ~ ~ ~ cfi"{ Rm{1JT ;,ti= ~ ~ BcficfT t a) cm, ~ mu, ~ ~ -e-, <rr ~ m1 ol-l 1q 1f{~1· ~ ~ • crf -e- ~ ~ cf){ BWTT f<.fi ~ ~ ~, ~ fc1 f.11-1101, ~. 5ii<rr <rr 3lcROTT ~ • · ~ \lT ttM~d ~. ~ M d'GTT. Mf ir ~ ~ fen 96 ~ ~ ~ • ~~rro:f.rn:n=~~~~~~- • (4) 4R ~ cfiT ~ fcRm: t fcfi ol-ll91f«ff cfiT cfiT{ crf ~ (1) ~ ~ ~ • ~ ~ ~ c:f?l" ~ ir ;,ti=~ ffi 96 ~ ~ ~ ~ ~ B" Jcfif -e- 3llmU ~ ~ ~ srcrt.r ~19,f¼Y ~ ~ crf on1 ~ ~ ~- • ~-Im~-. 42. (1) ~ {Wlf<j)~a ~ ~ mu rcm; rro: ~ ~ ~ ~ ~ on1 fcrfITTf • altffl" ~ t~· ifiT ~ir~~. ~<IT~, ~mfr;:r-e-~~. ~41~\lT • ~~- ttfatf'cid ~' '3fT{t <.fitlrr, ·~ cf){ cfil ufu 4R ~ B" q@ cfil ~~a), ttfutf'cid • cf){ fcrl%a Ri~,~4i ~~~~~~~mu~ fcm: ~ d'4T crrfug ~ ~- ~ ~ ~. ~ mu ~ ~ rro: ~ ~ • • • 108 ( 41 ) mm ~ m ~ cfiT ~ m~ &ITT~~~, oT"fug ~ ~ @f@~fci~1ftic4im1ft~~~cnttaB~B"cfilfqfqclrf~~ m, m mu~~; cfqi ~ cfi\ "";n.:f7_l"" ~ ~ <f<ii. ~ .::- ~ ~ • --n;;-~i:. ~ - • ~ ~ ~ rr= · ~ ~~ ~ ~ ~ J:IIB cfiT ~ ~ d"~n~1,pa ~ B N;;i- fcf.Bt ~ cfi1" ~ ~ t cft cfITT ~, ~ m ~ ~ • ~~;;JTWfilfl_ • * (2) ~ <ir{ d¾½l,pa ~ 3G'llTU ( 1) ~ cfiT ~ ~ t cft ~ ~ • ~cfil"~cfiT~~*~3B"~~~~fcn~~~ ·• *~ ' tjl,:f~-~*~ ~ f'cfi ~~il:m~~~t ~ * ~~,~~~~um fflffif • ~q"{ ~.- · • • ~-9 ~ ~ ~ ~ ~ ~ 00 :wr.ft ~ cfiT Slflllll'l'5'1-i • • 43. w ~ * ~ * ~ ~ ~ (!'4T oo *, m fcfi fcrfuo ~ "mt, ~ ~~. ~*~ ~m, mu 57 ~~ (2) *~ (1*3) ~ mu 65 cfi'I" • ~ (2) ~ ~-~ ~ ~ cfi1" ~' W ~ ~ -3N-ft.<fiW • m ~ ~ ~ 3,q;ft- ~*~mu 3 * ~ ~ ~ ~ ·Fcnm m ~ cfi1" Sl~llllN'lct cfi\ ~ : • • ~ mu 40 cl'4T 49 * ~ ~ fi, ~' ~ cfi\ B f.rq- ~ * ~ • cfi1" Slf'-llNlct ~ ~ ~- * * • 44. ( 1) ~' W ~ fcfiB't ~ ~ ~ ~ ift cfil49 l~fl ~ cfil49 lf%ll1 . . *~mcfTf cfil"m*wB~~~cfil"~cfi\~mrcn~ • * * ~ ~ mu 3 ~ ~ fcfim l"f4T t ~ ~ ~ ·5fcfill: fcfiB't 'l:/T ~ * • rrt cfil491(,i cfi1" (~ W ~ ~ ~ ~ ~ ~ cfil49161 B~f0ct ~) • fcfiB't ~ ~ ~ B m fqi ~~*~mu 3 * ~ ~ fcfim l"f4T " m .. ~' fcfiB't ~* ~ ~* cfi1" m cfi1" ~ cfii: ~- ~ ~ cfil49 ltfl .:ff • cfil49lf%ll"'( ~ <tfR ~ ~ ~ cfi1" ~ ~- (2) "l"ITT <fiW cfil49•if1 <ll cfil49lffilll. cfiT <fiW cfTf ~ t'cfim 1T<TT t ·cTITT ~ ~, • ~ ~ cflli,cmft m cfil49lf%ll1. cfiT cfTf ~ ~ l"f4T t, 3,q;ft- ~ * • ~ ~ Blm3TT q"{ 'afH ~ ·~ 3BcfiT ~ ~ ~* 3 m 5fcfill: :mrm * : • 6l1TT m;rr fen~ 3cIB ~ IDU "ITT lW ctT 1ft "ITT. ~ ~ cfiRUT, ~ ~ ~ B m ~ cfi'I" 1ft fcfiB't ~ cfiT ~: ~ ~ ~ ~ ;i-tf 6l1TT • cfTf t, 3B ~ ~ ~' ~ cfil491~ <l1 cfil49lf%ll1° cfiT ~ ~ l7<TT ~ • 545filTB"ITT ~w~~5@ill'n:~3B"~IDUcfr1Tt m, ~ CJIBB 3flcfiT ~ ~ 1f4T ~- • • • • • • ' l 08 ( ""1tL'~' 0-Jlwrq; ~, ~ 24 ~ 2005 • Wnf'TT~~3.;~~ 45. ~ ~~ if'lfl :1rt • ~<tl"m. • • ( ~<.fi) ~ ~ ch1' WR' cf.GT cr<TT .3it ~ ~ ~ ~--i- m ~ qi: • 3BcfiT i:rttim cfi'GT; • • (c}-) ~m~WcF.B$~~cfiBT3W:~~cfiBTm f;ruuii~: •· • • • • ( 2) zji m 3i7~!ctcnrr mu 3 cfi't ~ ( 1) $ ~ ~ cfi't ~ $ ~ ~ • ~ ~ f.m!lFfi B ~ ~ ~ $ wi¥ ~ 31~ t ~ cfi't ~ • cfil'-li:lrEft ~ ~ mmTT, 1860 ( 1860 cfiT 45) cfiT 'mU 193 cl'm 228 $ ~ $ ~cf~ 'QTU 196 $ ~$ ~~ cfilifi:ll6~1 ~ ~- •• • • (qi) ~cfilfm~~fq~B<l6"~a.TTcfit~fcfi~~Q.m • v:f $ ~ t ~ ~ ~ cfiT m ~ ~ ~ ~ c!'<TT ~ ~ ;,ri:rr· c!'<TT WcfiT~~; • • • (&) fcF.m ~~it, i~B~ ~ ii :m <l6" mcfffi cf.8 cfiT cfiTTUT ~ rcn ~ ;::;mrr, B~, ~~ m 3-f~~ t <l6" :wtim cfi"{ .~ fen~ :m cxfffcf t ;,n:i-c!'<TT ~ • cfiT ~ ~' ~ fuu: c;"6 ~, ~. ~qcfj m ~ t • - • rr) ~T ltB ,-...ufto ft, ~ ~~ ir 3ir ,:rr, ~ ~ ar cfiT:'TJ ~-~ dB.:i 0'd7B'lit ~ it 'l.TT•i'Z Jf ::3'~ ~ B i:rTM cfiT ~ ~ i ~~ ·Y.\1<,:'!1 cf,l: ~ fcfi cf6" :Jtr· • ~fi'f ~ · . 1 G°'<-r qit cfiT, f;rnit fcfi :Jtf;j.' ~ ~ W~ r<f;I;fT t, ~ m ~it~ • 3ftt P,_"f~ ~ ~ 3B" tlfcr i:fiT, ~ fcfi ~ ~ ~ 1:fn?.G-T f~ TJ<TT ~, ~ ~; ~ . ~- ~ • (q) ~T Li:~ oqfcfu TT. ~~ ii 3B" <l6" ~ cf.8 cfiT cfiT{UT ~ fcfi 3-ef.t 'i.§'ctlf!lli; • ,·,:: ,1 ..nw m ~ ~ ~ ~ <f>l' tlIB ~ ~' ~ 3Na:TT cfit BWTT fq;' cw. • v- /~m(' ;if; 1T1l ~ ~ cfiT, ~ ~ q:m qm inn·~ ~:m~ t 9<fiT{ • a<TT~cfiT~t • • • • mfh-PI~~. ~24 ~2005 108(49) • • 47. 3WfIB.- ifil4ill~<i'r<F.htTI cf.'t ~<ttm. • • • • • (cfR) 'qffi 55 cfi't: WW (2) ~ ~ -w:fIB ~~!TI:~~~~; • <IT ·• • fcl:;m ~ <IT 01.m1f{.1.i)" ~ fcl:;m cfTT ~ ffi A: 'qffi 21 ~ ~ cfil.tfcll#l <ii cfil4cl!f%1..li • wmur m ~ ~ oo Dcfi m=;rrr . • • • • 4s. ( 1) cnW m ~ <TT ~ m ~ ~ i:r mu 21 t ~ mtcr ~ ~ ~ <rr ~. mmr mer mmr • cf,{ f.rqhur <TT ~= cf,{ f.rcmur t fcfiBt ~ i1- <TT 3B" <R • ~~ c!18 ~ fcfiBt ~ B <TT~~~ B ~ qf(O!!l-H•cl{e,q ~ <TT ~ cf,{ Mz i:l-. cfil-ft "ITTcfr ITT <TT 'qffi s 4 t ~ mi:cr fcfim ~ B ~ • 61", ~ufu i:r, ~ ~t ~~. ~~cfiT cf,{%lff: • ~ fcfiBt ~ ~ if ~ fcfi mu 36 t ~ fcfi<TT rr.rr Yi~ ~i:: ~ ~ rr.rr • t, crm~~ m~ct>{f.NhiTT~ ll:<f.~~¼--1c1~ ~~mmufu • i:r cf,{ ~. 3iT"{ ~ tnTW cfiG ~ ~ qfufii:rr ~ i:fii" "fPT1lR1 cfi8 if mu 3 6 t m ~ ~ ~ ~ ~ ~ if 3B" <llDW, ~ fcfi ~ ~ cfiT ~i:: • ™ c!18 ~ ~ ~ ~ 7lt 61", (!qi fcfi ~ ~cf ~ ~ ~- • (2 ) ~ ( 1) t ~ ~ ~ 7Tt ~ if mtcr f'qjm ~ i\-, ~ cnW ~ . ·• <TT~-~ ufu if~ ~ t ~ ~ cfiT ~cf,{~; • (3) ~ 00 ~ ~ fcfim fufq t mfr;, rcf~ f.r<n:n' <IT~ if-~~ • fcf;m 9IB t m ~ m, ~~~it~~ t fcfim m ~ ~ • cfil" '5'11 ~IDU~mif~~if~~rr.rr t, ~ 3TTlTcfiR6Tlff • fcfi ~ ~ (2) ~ 3NR ~ cf.f ~Ji~ ;.rTV . • (4) ~~,- • (~) ~~0031-lmU (1) t3,"<Wr, q,focfiWJT ~':f.1"~ "19 • ocfifcfi o1TT{llft oo m ~ ~ iiir,- • • • • 108(50) • (c fi) 3B" ;ID if. ~ fcfi 3B" ~'q $ ~ ~ fcfi % ~' ~ • fcfi ~ ~ ~ ~ ~, ~'iTTf ~, ~ Rlc!(fu1,qi ~~<fl"~ R:TT • ~' ~ ~ f¾ci{fu1~'( $ ~ ~ cfi{ cfiT W@H cfi{ l'f<TT ~' ~ ~ cfiT ~ SITTr.ffif; • • (@) 3B" ~ i'f ;Jf«f fen 3B cfilc.'*l!tf t ~ f~ fcfi cf6" ~' ~ fen fq,;"c; -wm=, ~ ~ ~. B'ef'1IB ~' iJ:cfi m mtfcli f¾cnfu11.1i ~ • ;rm cf,\- ~ ~ ~ cTT cf.T 'lfIBH ~ fcfim l'f<TT ~ m 3B" ~ i'r ;;,er • + 1 :> " - 1 -, 1 ..: r '! i , T '\1 t 1 + ~ 1qq~v11 ,:rr f ,~ ,: q i ', c !'' - l~ ~ I ~ c -A til - ' ~ I~ 6'. ~ " cfi{ cfiT WTTfR' ;,c ~ ,I t mT l'f<TT ~ cfiT' - • •- • • ~ma (cfr;,) ~ lffifffif, ~ ~ c:r fui:mft it m''qcfi if • t; • • • (IT) 3B" ~ i'f ~ fen mu 54 t ~ q,TT Wffif 3TT~ cf,\- ~ t • ~ ~ cfiT q'qffi ~; • t (s r) 3B" ;m i'r ~ fcfi cf6" ~, ~ fcfi ~ ~ cf,\- ~ mu 22 t 3,JR lTTfur fcfi"m l'f<TT t $ ~ tf'ITT ~ ~ ~ mmf • ~ cf,\- ~ ~' ~ ~ cfiT qqra, ~; ~ • • • (~) ~ ~ 39'mU ( '2) t ~ ~ cfcf cfcfi ~ ;,gt cf,\- ~ ~ cfcfi • fcfi 3YmD ( 1 ) t ~ ~ i'r qifu, ~ $ ~ o<ITTTD_ IDU W-<l ~ ~ i'r B ~ ~ cfiT cITTr SITTr.ffif ;rm WfiT R:TT IT-TI t ~ • ~ t ~ t ~ ~ ~ t WRfH cfiT ~ B¥, ~ ;,gt • fcfim l'f<TT t 3fr:: -~ ~ ~ ~ /m wmr $ ~ cf,\- ~ ~ cfiT f¾ RF ll.1 ITT ('jcfl $ ~ ?rcFi ~ : • • ~ ~ cfil{~~ (~) t ~-(1) t~ ~cfi7'rrt fcf.m~ *-~ *- t • i'f ~ (1) ~ B ~ ~ i'f ~-3llifT cfITT ~ ol.1WTU cfi1' m ~ t ~ ~ im ~ ~ ~ *- ~ cfi7' 3Nm ~ ~ ~ • ~ ~mr -wf@~ ~ ~ cfi7' ~ ~ «ni:rrfr ;)' ~ ~ wrr ~; • 'cfiT ~ cfi{ • 1s) 39'm'U(1) t~~~~~$~&ftl"$mcf{3frr • ~ ~ $ ~ ~ ~ 39'mU (2) i!;- ~ ~ ~, 31:f 6llc!i, • • • • 108 ( 51 ) • cf.1-, ~ fen ~--:: 2~ cf.1--;;n-;rr t, ~ cf.1-crrfug it mo ~ ~ men: ~ ~ • BlT8:,CfilW,cFl"~ . • (6) ~ ~ ~ cnW ~ 5ITTfi<TT ~ ~ ~ ~ m f cf. ~ cr€ ~ • ~~cnf.rt~~fcn~~w:rir, ~ (1) m (2) t 3-,~~ • ~ fcR:fl" ~ cfiT ~ ~ w:r:T: • (cf.) .cf,"{ wmur m mfi:cr m GJTT. cf.,-~ cf,{~' '3B ~ cf,"{ ITT'm. ~l-4~- :m •.1 ~ cf.{ %lTT m ~ cf.{ ifcmT, m · . (&) wmurmmfi:crm-zy;rt chl, ~cf.{ifcmT, ~<{~cf.{wtTTT ~ cf,"{ -• 3B ~ cf.l", ~ fct cf,"{ f.rcTRUT ~ t ~ ~ ~ ~ t. ~ f~ ~ %lTT f<t er~ Qytr ~ ~ cf.f.t if; ~ ~ fen ~ R<TT • ~,~~it cg, m cf."{~ • (1T) ttBT ~ qif{"cf cf,"{ ~ im fcfi cf6 3fucr ~. • ' • (7) 31~~ ~ IDU 9Tfur fcfiBT ~ cf.1- ~ ii, ~ ~ .. ~. ~ 'mU cfi'r ~u (2) m 'mU 49 cfi1"·woo ( 1) t ~mt~~~~ m1TT • art crm oo 9Tfur fcpft ~~ cfi1" ~ ii, ~ ~~, -mu ss ~ 31T<f~i t • ~~~~itTTT. • 49 . ( t) ~m- • (~) ~~ it ~ ~ ~ cF.T, ~ mu 3 cf.1- 37rcmT (@) it (=cr) it • ~ ~ ~~ IDTI ~ rnfCTt fcnm·rrm m, ~ l=fl1T efci:m, • m (~) ~~•it • m m, rcnm :m ~ t ,:ftw, ten~ cf.1- ~ m oo rcnm ~m • ~ ~ ~ ~ 17"1Z ~ ~. cf,~ cfiT, ~ fen cf,\{~ i:nwr-fcFm rmr m, ~ ~ . • • -~ :m ~ it ~ ITT qi:~ ;,;rq cf\~ m ~ ~ cf,{qf ~. ~ fcficf6"~~~~~t~t~~~. ;nf{l\~ \ • ~~. ~ fen 96 ~ ~.\...~ 1:, 3lJ ;;,nt!1(t m ~-qr~~ ~ n~·. •, ~ ~:\~5n( ~:~ ~, · r, 2ffi0 ( • ~ 6T 9Tfur cf\ ~- · . ·: - - :.~c,,-:--: - 8J' ·' "- • • (cf.J ~ :m ~ $ ~ ~ ~ .w..rcrr .nt $ B11¥ ~ • ~ t m <ffe, ~ ~ cf.1- ~ Bcf.cft t ~ :m ~ cf.T, ~ • fen mcR 96 ~ cf.1- ;;:rr Ticf.efr i, ~ m &3TI i . • (@) cf,"{ cfiT ~ ~ t ~<l it rcnm ~ cfiT ~ ~ ~ ~f<nm~it~~~~itTTTmf.mhurit~ • ~~t_~~cf.1-~~~t~~~ • ~ 'TTfur ~ ~ Zfi' ~~~.~;rel,~ • • 108 ( 52 ) • 0'tflt1•i~ ~, ~ 24 i:rr=<f 2005 • • * ~"if ~~ • f41!1cf>{OI-~ ~~~.~[ITT~ m*~ rr:n- ~, t ~ ~ ~ ~w ~ cZ11W ~ fcn"m·cxffin • 'R~ !llnq'~~~i. • w :rm ( ( 2) ~ ~{UTT ~ fcf.m cfiT<fcm:T cfiT, ~- fcfi- 1 ) t ~ cfiT{ • ~~ fcf;m ~ ~ oo 9Tfur fcf.m rr:n- ~ ~ fcfi ~ ;J- mu 43 t ~ ;f, ~ if ~ ~ JkW-!l~ct cf."t s1" ~. ~ l=fTTT ~ 3TR • 3""U ~ ;f, ~ ~ 1R ~ aj'q cf."t ~ ;qr ~ aj'q cfi<cTT ~. ~ fq, • 96~~3TRW~t ~~<TT't~mr~, 3"B"1R~ • ~. ~ fqi er R wr?r ~ fqi ~ ~ m cxffin 1R ~ ~ ;i- ~ • it, cnfur cf."t ~- • * ( 3) ~ ~ m 5TTcct" ~ ;fi m'cffi 1R, W ~ ;fi -mfR fcnm i:ft • cfii4cllil cfiT ~ tj-Trr ~ ~ 3"B"cfiT ~ cf."t ~ ~ 96 ~~it • fqi ~ ~ ;f; ~ !:TIU 3 ;f; -m/f.r ~ ~ ~ fcnm cxffin WU, ~ cnW ~ ~. ~. ~ ~ ~ Sll""-Mlf¾ct cf,1" ~-. flfuif~lct ~ 3"B"it • (3"B" ~ ir) i:nitf ~ rr:n- cfi)t ~. 3"B" efnTT cfcfi, ~ cfcfi fqi 96 ~ • t fucrr 1R ~ ~ ~ ~. l"@d ~. ctT ~ ;qr cxffif, cf,1" ~ cfiT ~ ~ ;fi ~ ~ ~ ~ cfiB m~ ;f; ~~Fen- cfe: 3lliil~;qcfi ~. 3tf • 1R ~ ~. ;;n- fqi ~ cf.1" ~ % ~ ;;;wi',f}m 61, <ti,421,i!J ~ * • ~ cf,1" moo ~ ~ ·crf t ~ i:nmr <f.\ H<fi1TT ~ cli{ f.rc:rftur iY ~ ~ ~ ~ ~ 3q1.:al\a <fi8 qffil ~ ~ f.rmw i:F,I" ~ ~ ci"@T ~ ~ ~ •· * wmur m cf."t <fir fmr ~ q@T ~ fl~R=ia ~- • • * ( <li) 3"B" ~ .tr, ~ fqi ~ '<i® rr:n- ~. ~ cft;r ~ cfiT ~ • i)- ~ ;f, ~ cnW tjt cfilllclJgj w ~ ~ -mfR ~ ;rm .tr ~. • (@) ~ w ~ ;f, ~ rc!i"ITT ~~ cfiT '.!~"'DT 3"B" ~ if ;rm ~ • ~~ ~;f, ~ mi t fllro ~~~ ~;qr~~ • ~ t ~ 1R fcif.l~a .tr ~ ~- •· ( 4) ~ 00 ~ {3) ;fi ~ mtf ~ .nz·~ ;fi ffi if~ <iiB clTill * • ~t tjt ~ ;qr cxffif, 3"00" ~ mr_~ ~ ·7,R ~ ct100 Blo ~ t, cm-~ ~ mi cf."t ~- • • \5j ~ t4) t ~cft;r C!ilW ~ '1f ~ <fiT mu 49 <fi't ~ (.i), (s) cf2'fT (6) ~mtt~~•ttPli.Wt. • • (6) ~~ ~ itr.rnl' t<fi"~~IDU~~ .311R~1~<'fit ~rim-m iRT ~ ·(1) % 3lffi;r tnfur ~~~~~Wt. !'cf>~ • ~~ 'lmff1n'~~~i lWfn-.,c®~ ~-mim~~cflt • ~~~- - ~ .c;rm{mt'ft<ifqtf~%R~ct1(.~~3'm!TT~ ~ ~ <fir TTf ~ ~ mu 4 ~ 3'lGi q •nw:1~wf. crftcrcR • ffi7I ~ • • • • 108(53) • mfitlil¢ ~, ~ 24 ~ 2005 • so. m mc xmrn ~ ~- ~ 3~ m "l,t m ~ if ~~ ~ ~ cf,r{ m 3PIT0 '.!!1 '!;r{T!tf'IT if • ~ ~, ~ 96 it~ it <IT d_,8'11~'011, ;w m- if~ ~ q-~ cf.'f.f ~ f~ ~~~- * ~ ;,fr c},; ~ ~ c=r2r ~ ~ ~ t,, ~ fef; cm Rtl--h-ur 911~-1ci-.:f1 ~ • ~ ii~ rftt o/ ~ ':f.i:: fem mm :if v~ w:mrr ~ t ~ ~ ~ • ~ 7 ., # ~ .r ~ if m m m 3Wt '[!TT ~ f.Nhur mfJ,f,m t W1"aJ ~ -;im' ~ '3'fT w +:ref.T ,;·, m ~f!~. ~ ;,yf.r ~ ~ ~ f.!"cTT(JT ~ s:n:1 •~1_,f'-\1 ~ ~ fu;m ~ • ,.n-; ~ ~ ~- ~ it ~ ~ ~ cf>{ fB,:rr ;,yf.r Cf{, ~ ~ <IT ~ • <f . . G cf:~'.~__,·· ~ ~ c ., f1 " ~ "' ~- * * • * 51 ~ ~ ~ ~ i:ir, -m mu 48 m ~7U 49 cf.t 3"'nT*TCT (4) m ~ (6) 3;tfl""0t ~~o~T ~«-l'fit~<B ·• ~ -,,,~ei <f.'r rri ~ 3fn: ~ ~ fcf;m- ~ ~ in:, mu 49 cF,i' :,,:rc00 ( 1) q {, ;,n~~ <tr~ ~~mfrp:n~, ~~~, .->W-ll\"M cim:rm~~, ~~~~- ~- • • 52 . tTIU 4S 49 ~ 55 ~ ~~ef,l"~~ctTWTURT~ii, in'GfmT qf'Hfil'!T 3ffuf.r;pr, 19_63 ~ mu 4 ~ ~. i%3 (1963 <n1 ti. 36) ~ mu 4 om 12 ~ 3Il~ ~ ~ im. • , J'.]il\T~m:IT. ~~qqft$rr • 53 . qfufti;. ~, 1963 (1963 q;r lf. 36) ef.l" mu 5 ~ 3WT ~~ ~ ~~ ~ Wl.'lqil~• ~-wfrt'iYam~~~~cf.T~irrr. ,. • (1) ~ ~ m ~ -~ m Af <nT ~~~-~~;:ti c!il<tc11RP~t ;r,fuqlr ~-~ • 54 . * ~~ it ~ ~ 61 ~ ~ f<F &IT'TID ~ ~ F, URT (c-l 3TTcR) l.fT mffif ~ <fl~ • ~ i::rw. ~ ~ ir ~ ~ cf.'t F ~ ~ t m ~ qi:t lfT 3efcf, tTTTT ~ ~ J"q f ~ ll ' u < i F I f[ ll T ; ; 3 ni . ~ ~ • ~ 3N-:f'r ~ <fl f¾c4(fu!<1\ ?f ~ ~ ~ <TT 5fi'm ~ fi:rv:rr fcrm~ m . * ;ft t ~~. ~ m ~ ~ m mt ~ mu ~-i:t;r !fTTffif t • ~ ~ ~ <h 14¼ I tt) ~ cfitm . • ( 2) ~ ( l ) ~ ~ ~<TTm ~, ~ 1TI ~if@P.r 3"~ <TT ~t g"RT • ~ ~ ~ <fiT ~ ~ ~ fui:i:, ~ ~ i:i ~ ~cf,{~ w c8" • ~- ~ cf.t ~ cni: ~ ~ in: ~~, ~m m ~ ~ m cM ~ ct,l4cmft W ~ ~ ef.l" ~it~~~ crf ~ tjtn:, ~ ~ ~ • • ITTM it~~~~ m cfitmfcfi- cffl mm~ cf,{~~ mw., • ~ ~ r:r.: tm 0fill ~ :;n ~ cni: cf.t ~ ~ efR-1j.fir cfi.:r ~ ~ ij.r ~ -~miMt. • ',:,; c:rfu f,;f,lf1 ~ oo fq -,,fi ~er m ~ 'l-i7TT ~ ~ .~ ~ '-Ti ftji:l(fiJ1,.iY • c:mm -:r. 3:r~ ~ l"!"-lT cP-TT ~ rrm ~ ~ ~.nu 1 x ~ -3-i-fR f.mffnr m :ff: • , . z ~ - ~ , 1 ~ :~c, ~ 1<t,'<- ~ ~~ v c • f ~ ' . 1 ..,. ~ ...A ! - ~ r-, B• " cf.P." ? t, , iT • T • ~ .., or.mm• . c ., f ; ;q ' c: • i ,1 r • i . 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C ,- ,:.. _ :.; : , ~ c•''i cfiT <IT ~ C1I 0 _ " . : ; 1 .. ~ ; c ,, i _ <IT ~ 1°N9 ~ 1":1 , c ; i . <IT ~ 1"1":1-=t> 1" cfi ~ IT • • T , cf.T cri ~cfra m cf,1?TT i m c f6 ~ cft- ~ir q :JfR ~r 67 ~ ~ • t3i~m~- • m • ( ~) (cf.) ~ ( @) ~ \ e J ~ 31,:fr.r 3,qu,cr t rt ~ c!iTTfcITTf it, m ;;ft ~ l'.fITT w: cfiT ~ ~ ~ ~ it, ;;ft ~ ~ • m M- cF.T ir ~m ;;:rt ~aRT~cfi\cf.l"~ m, •· ~ ~ # it ;;ft m ~ ITT; .3fu: • m w (~) '3u~ (.:r), (:;r) m (c:-) ;t ~ ~ ~ it ~ w • it, ;;ft~:~ M. cf.Tm efch7TT, ~ ~ it, "11 ~1 6"11( m it ~; :JfR CT<t cfiT • w (m) ~ (~) ~ 2~, .. ~, = :;;,:::,, ~ ~,}rt m ?r cfiRlcITTT if, • =-~7,,, ::JiT ;fr-{ P,Ti:; c:-· ,;:· fr 0:0 ~jC;!~ it, ;;n- ~ ~ ~ '(1cf; cfiT • ; ii"~ !!"T i'-;.;C,' ~;·: • 3..7"{ ~"ITT ~ 3'.o-i:rn'c, ~1=:·.fr Ci' co;·~ 'j ~ :·. l ~~ ~ ~ ~' ~°' ITT • ~ ~ ": : 3 m f :r f i m N ~ w ffi ~ ~ m ~ " It~ . W ~ t t ~ mr . ~ t ~' W ~ WTR it • • fq.silc,,{OI- ~fr ~KT ~ 2-:"i:fR" c,ma ~ ~ ~ ~ ~ :F!~.f ~ mm-,- • fuQ:, ~ ~ m ~ if ~fur • • (G') fc!;m ~ mmw t ~~ rt 9".=r~ ~ efiT • ufucr; ~ ~ • (rr) ~ ~ fcnm cxTNK ~ (~) ~ ~-r • it ~m'T; • (~) ~~~~~u~iircnmm~: • 3,·h • (~) .ci,q-;ft ~lf.r:m, 1956 (1956 cfiT u. 1) t ~ • ~ fq;-m ci,q;ft ~ ~of'q ir· ~' 9"of~cf, (f<TT • ~~. • (2) ~'mM!lllll'!lll~~<IT~~~~~~~~~ -~ cfiT mrr-r. ~ cfl" ~ ~ ~ ~-=rr m fflT ~ ~ efi ~ .,~~2. ~ • ...qllllii5ll it cf>Tt tjt ~ •<lllllclill fefim W 3W{j"q cfiT ~ ~ cfitlTT. • • • • 108 ( 67 ) -• ~<{lo* • (3) ~ ~ ~tfom, 1973 (1974 cfi1" ~- 2) it 3i~ ifcr ~ m, ~ * ~ 31"cffi ~ ~ ~ @ om .jjlil.\cftll mit . • • (4) ~~* ~\~~.mf<fifcmcrcf;'l-;s;lit,~;~~~* * ~- ~ ~ 3 ~ ~ ~ ~ ~ <h7" ~ ~ a.', *'R ~ • Blffif~qif~~*~~·cfii:~. . • (5) 31lmU (4) *~~Mllm~~~~*~it~ • ~ <liT T-WT ~. ~ fcfi i;U6 ~ mmll, 1973 (1974 <liT ~- 2) IDU ~~'H*~'<ii~ehl"~fu~*~*~~cf;'j • ~• Tf{t i.\ ~-J),. • • * • 65. ~ mR <TI ~ ~ mcfi1U <TI ~ ~ '-ilc:l-J1Rcfi $1" * 39:;nm cni ~ ~ .g@l]$Hlfl[lllllf;l<fil • <IT ~ m mrn:rT'$ ~ i't ~ i m ~ ~ m cf.tt ~'.l,u ~<frn <fr ~ w~~- * m m • {-l lcf&i Rcfi m fcfim &IT1ffit m * w IDU tr.I" ~ if W.ifs ~::- t ~ e.=:r ~ m ~ ~ ~ ~ cm- ~·up, &IT1ffit if ~ ~ i:iiDTI f;f. ~ ~it ;,1~.-1 2f • ~ 5lW-l<fim·IDU mfi· M ~ ~, ~@ i't, ~ ~ ~ ~ ~1 ~ ~ ~~ • mw ~ fen fcmcr M ~, <fi\ ~ ~ irn cfit . • * ififtM<I ~14c11~4l ~r · 66. liW 55 it <l'<TT ~*~,~~<TI d~ct. -~-;J' ~ ~ f.r:rqt ~ ffl. • · 9lfur f<mT rrm ~ m -3lTN cf;'\" lll cfil4q1tft ~ ~ -<11ll1~ll ii~ ;i-if mTft * ~. * ~ ma 46 am 47 i'f ~ ~ ~ ~ cfii:-WWUT m ~ ~ ~ • * m ;w;~ trfi m ~ ~ ~ ~ ;i-m: fcrnT ~- • ~~*m3Wf.~~~~~~~*~*~<filim 67. • * ~<'mt'~'Fr dr~f ~ B~ i't, ~ tcf, 3Wm: in: q;)f mf?a ~ ~ ~ m * • 3'$~ ~"y;,~ <fil"Tf{t, 3RW-if ~m-f<fim~~fonmf@" « * ~~ cfi8 q@ ~itt, cf;'\" cl1llTR cf;'\" ~ ~ qra ~ cfir~ ,:ftcR ~ ~ • ~-rrt t • (1) ~~ ~-~;;+>r~-mffi* ~. f<fim l-i~~ ffl *~, m~ ~~.f<i';~~ • 68. 3-~ m m ~41 ~ ~ f.r:n:rr * ~-Fr.r M 11m i, m ~ ~ lfcfiR ~ 3'i ~ n' ' ~ i ( j ! j !I j T ~ ~ * ~. • M ~ ~ i, ~ ~ c@." ~ ~ cnT{ m q 1q, ~ m ~qfufllrr . ~ <til4cl1IBl-4i ;itr i\<ft . • • (2) D~ ~ q;r ~'>fr~ m ~' ~.qr~ ffl ~ ffl if fcfim.~ * m ~ cfil·-lcl!61 ~ ey:iT ~ ffl, ~.cl6 ffl ~ ~ IDU m ffl • * * * ~ 3'{I in: ~ ~ ~ m ~ ~ ~ ~ ¢ f.rcw-r • ~#~Mrrmm. • (3) ~,:ft~~~wmit, ~~~*~~Tf{im~~5fcfi'R ~* • ~ ~ ~ t, ~ ~ ~ m~ ~ m M ~ 3fu: • • 108 ( 68 ) 0-d11d•i<$ (~, ~ 24 tJTtf 2005 • ;i- ~ ~ t fcnm ~+r rn t ~ ~ ~ m crR mer M ~' • e ~ CTcl1 f<fi crR m ~ qfl:c11f4a cfTT<f cfi't mtmr ir cfH i:rrn 1:f;- mcK ~ ;i- ~ rr:rr it' • • q"{Q; ~ ~ ~ ~clR 9fHfll-Jlif.k1 cf.r ~rruRT cfif.1- if ~qmu (1) it; ;mm- tj-~i ~ <fiG t funl: ~ TP-IT Wl<r ~<fit~~. • a)q,~iITTT~ 69. (1) ~~tmmt~~~~M~, c{l-i-rf~~, • m ~ ~ ~ ~ ~ m f-h•t-T s@~-,-iY it m M ~ ;:.q1.q1c-1.q t ™ • ~~~cf,]"~~~ t ~~~~·~it~ • m ~fsifQ-1:i'!' cf.T, WW 13) ;'f ~'T .~ t fficfT<r, 'TTm i:-©T ~' ~ ~~ ~ zj'~;-:;,~.i, 18n (1872 cF.T tr. 1) it 3TTlTcfu M <fIB t ~ ~ m, •- citt ~ .-~1-:i1c-1<-i, ~ t fw+r<r, ~ ~ t M m cf,T ~ wre cfi1i ~m • ~~. ~, ~. ~m~~m~cfil1mrr, m m ~ ~ if ~ ~ t funl: m-fum cfiT ~ ~ itTTT. • (2) <ITT:,~ (3) it <f<TT ~ $ fficll<r, ~ mcfiR cfiT cfili ffl * , · WcllU (1) • it°~ ~RIR'-i'( ir B" fcnm ~ cf.T ~ ~' cit 96° if.lm ;,rt ~: qru • CTcll cfiT ITT ~. l:lT ~ ir, ~ l% ~ ~ aef, cF.T ITT ~. m e:t:rr ~. • ~ ITTTTT. • • (cfi) ~ ~ t ~ <IT ~ ~ 00 fufml- ~ ~ -},~ ~ • ~ <IT ~ ~ trfurr, 1860 ( 1860 cnT tr. 45) t ~ ~ ~ wrr fcnm ~-~ t ~~;i-*fc,n m ~ m ~ t • 9<ITTR t ~ fcnm ~ ~. fcrcnutt, ¾i,~,,iY, ~, ™-ir::r • m ~rMe111· m ~ t it~ ~ t ~ cf.T; m • (ls) M ~ cf,]", ~ w ~ t ~ cf,]" cti1<-ifR1a cf1G t ~ t • ~ ~ ~ cfiT lrnm ffi'TT TP-IT ~, ~ ~ ~ ~ ~ RI R<ff t • ~efi1°;<IT • (rr) ~ ~ ~FQ1f211\ t ~ cf.T ~ foP ?!:m·~ M ~ cfi't mi:fB m M i:rrrrcfi't. t ~ M ~ t m w ~ l *ffi • ~ ~ t cfiRUf ~411" t <IT • (or) M fufc@- ;;,_i1,:i1c-1<-i cfi1' ~ ~ ~ ~ Rlf"Q1fu41· t ~ ~ ;,rt ~ • ~ q1q if M rm ~ ~ Wcl'iK l% 9"?Jcm ITT ~ ~ ~ 3ffe:rf.rm it • ~. ~ sn. 2 ~ 195 9 t ~-Fr.r m ~ ~ oo f.tm:rcr ~ t -~ fcnfff ~ il' ~~ m ~~it~~; • ~ • (e) ~ ~ RIFQ1fu,,.ff_~ ~ cf.T, ~ ~ ~ m ~ ~ oo • ffifucr ~-oo ~~~;~I ::rr:rm cfi't man m ~ • ~ ~ fitm ~ cf.T f<fim rm ~; m • • • • 108 \69) • • • • • . ~ w. cJt7 iBfT ~ ;g ~ ir.i qffi ff.m futn :F w.iu it -.r:R ~ • <i:\ m n, f:f.'-iT rr:TT ~: m · • \TT; ~ m fcliT-!T ~~ a:; Rim ~,rfr <f.T ftw-rw, UF ~ ~ ~ m • '=FT, ~ Ff" "ltf m<ifi1T ':f.f {[TT~ fffi 'U l.j7 •11~. a::r ~ ~ 1:1: ::m 3Tm~ ir Wl?.t ~ ~ ~ <f. f0l[ ~ t: m ·• • ,: ~) ~ ~ f%lp,1fo,:ff ¼: ~, cihi cf.T, ~ f';,j; ~ ihil1 TTfilfr ~ ~ lffif ~~it-~ Mi~ ~ ~<f.vf cF.@TT\ffiffil"~ • ~. 1899 (L8CJ9 ct>i B".2) t SNR ;rai1 ~- ~ ~ 5flTTlT • cnG~cfiRUTfmtm • (W.) ~m; .m\.rnnil. <f.T ~r ::;,~qf1i41 m mii ·'ll~ <flT ~ cfT'l" • a-TB ~ -:; ~ -:if:!'Jlll-lfW, <fW-hi-0:1 ~ &' ~ ™- ~ q:;) ~ ~ ~ ~if fclfof2q"f ~ ~ ct1. ~ ITTfl" l¾fMe:l.11 in:f fcR:ft • ~. cf.\ ~ ol-lcH-11~1 m ~ :J16hk\--2·c ~ ~ ~ ~ ~ ~ m ~ 3W~ IDTI TTmTTi ~ -171l: ~ii__Tf.tm:i ~ ~.ft;r cfil4ctlTT;q\ • ~ m it ~ ~ ~ v foF.Ji ;,,n- it ~ t; m • • • • • (c: I fcfim Q;W ;;o:..,cf.TTT ~ :,-:t,<'..lct.~ ::r,t. ~ ~ ~:C-:;'" B"3iOE m fcriBT ~ • fficF.11: ~ ~1W: ~ i'ct,ff: 31-ii~w IDU rcf.1fT 0W i':ctcr- ~ .~·~ <nTm if" 3'.I~ ~ \.-X1-o1<1 ~ fu-i:i: m fcf:m .--.w~lm ~ <c1!cf- i'zqT. ~ fcnm ~ • -JWi~::r ~ ri~~ ~), ~ rcfl fcnm 1tB ~rt~ it, 3~1d cf.1' ~ • rn • ~o. ( 1 l ~ en ~ f'cf.~fr 1 Y ~ 1 T i'1' f :': r s m { i l - r r ,, r .. - .fr ~ ~cl • ~ . R'W i ~ f <f.T ~ (1f u .: ,· • f ~ ITT ; ~ :.:fi~ ~ 'J ~ R c ~ f.r ~ ~ ~ a@ , ;,n;TT. • 11,<-T@ B"'° % l:i"fTT ~- 0'1i~.:\ -, ~ , i: - ,,,:t - r .'-.<Ail<-,;-,i- a:ir, '1l p I . C _ .i J :: [ , > ... n .. ~ ·r ~ - ;:pfti.f ::rr.1.. ' r:r'[ ~ '1_'1' ;IT'sf.?'.I'[ ~ 3-,~-p:, Mt rc.f. ~fvr :i, ~. Tl:~ .ri('f ¾:-; ~rrt1' if, ~ cf,1' ~ 3,cf>-:nfFf • ~~~-mi. • ,., ~ of.t, ~ qf{@ifa,~i ii.m ~ ~. ~ mu En ~ 'mtff f,l.;v; ~ ~ ( \ • ;.J ~ cf., '.!"1461#'11 m W-1T Q1l"( ~~~ infur cfiG <tt ~ IDtft. m:rr ~ ~<.[cf. • ~ ~; • • • • • -108 ( 70 ) • ;itr ~ ~, ~ wfi %, itit ~ c!i"T, ~ fen itit ~~ ~ • « m ~, . ~-1Rl\11cfi-1 ~~it~ ~ ~ ~ cfiT ~ • ~~~~~;3i-ih: • • (3) 3<lmU (1) cr;rr (2) t 31~ ~ IDU tnfu; ~ rn; fclim ~ cfiT ~ • m ~ ~ 31--iftm <ti1" ~ cTTJ" w ~ a.i -3ffi ~ ~ cfi1,.h11f%-41· i:f mu 3 ii f.lm ~ 11t a:r--RcfiTCT mrrr. · • • •- ~-14 ~ ~ <1€- ~. RUH_am ~. ~ ~ ~ cfifa ..1 1~~-y ctiT ~ cti8 <!€ • ~- • • 11. 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B'l-ft ~ ~ (fm ~ ~ 4 • 30. m:rH ({@R) 3IBT, ftqf, ~. ~ ~ 4 31. c@'i:R 4 • 32. ~&E~@H~U9"~cfl"~ 4 • 33. ~ qq o'<TT ~ ~ 4 34. ¢ m ~~~~f111-lHd: 4 • "11" ~-~ ~ lfc.1"*~ir;,i-r;ft • t ~ m~ 35.• • 4 36. ~ cnT >l@ 4 • 37. ~am~~~ 4 38. of1:fi • 4 39. ~ till-lHd: "11" ~ ~ ~ 4 • ~ * ;rm it ;,i-r;ft- ~ i. • 40. ~·~ilfrlcfi ~ (~ ~ ~ ~ i:ft 4 t ~ ;,ieftc/;lcr:s ~ ~IQlcfic.1 ~). • 41. ~ it ~ ~ BMR:ia %~ 4 • ~ ~ ~ ~ hf18ic:{ ~ cti'4{8B ~ ~ ~ ~. • 42. i:ft it 1Bf filU it~fPTm ~ ~ 4 . • 43. ~ it ~ ~ am cfi1'.f 4 44. ~ mcm m ~ ~ ~~1fr1cti 4 - BTTmT. ~ ~ ~ • 45. ~ (~) ~ (c.11"{) ~ ~ ~ (qm) ~ 4 46. RcTR • 4 47. 491f~~ ({9) l:@RlT fir.:!-) 4 • • ~am&m ➔ 4 • 49. m;,~~~~ 4 50. ~~~ 4 • * 5 . B'l-ft ~ ~~*~~m 4 • ~ ~ ~~crmi:ftcft-m~ {iM@d ~- • 52. '-clllRcfi ~ (~)- 4 • • • 10 8 ( 83 ) • g-d'ifPli$ ~, ~ 24 lTTi:f 2005 • (3) (4) (2) \ l) • wfl" ~ meft ~ Bfillfcia ~ :sr<ro 4 53. • ~~­ 4 • 54. ~#,t-~iRl:~;it~ met 4 55. ~ ~ cffi.11 ;::p::jcfi" • 56. ciffi ~ ~ cfiT1Tjf #,\- ~ 4 4 • 57 . @ ~ ~ ~ a'<TT ~-TH 4 58. ~~~ • 4 59. .Jcficfi{OA~ ~ ~ ~ ~ -• mfuB(m~) 4 -60. 4 .fr~ 61. • 4 62. ~mfr;r • 4 63. ~~,31~~ mm~ 4 • 64. ~Rcfiffi~~tq~ 4 65. • ;§ref ~ ~ if ~ 81"-m.:,;; ~ 4 66. (: mrfRcfi m~ifz ~ B ~~ BT~~_.z • ~)- • ™1" ~ cfm Bm~~rrqm,@ 4 67. mu, mi:i;, • ~ .fR", ~ ~ ~ ~ B[Pifcia ~- • 4 ~ ~ qf{m;, ~ ~ (~) ~ 68. • ~~"c1'cfiTBTll"R . 4 69. ~ • 4 70. ~~ @i-$Blfl 4 • 71. ~ 4 •2. li:f;Ji'.l~c.1 ~ • 4 73. ~~~~3"NTi; • 74. ~cf?.1: ~ ~ ~jcil.Jcfi ~ ~ ~ 4 4 • 75. ~JB~~ H ZfcR 3UR~B"nfflmcfT 4 76. • 4 -~(~~~) 77. ~ ~ ~ RTTm ~ ~ ~ cfiT ~ liifillfC'.'la ~ 4 • 78. 4 79. ~~ • • • • • • • • 108 ( 84 ) 'i§'a°HPI~ ~, ~ 24 m"if 2005 • \lllf-3 • ~ fcrcr:ur ~7U 8 (~) QlTT g (a1) ~ • ~ ~ cf"{ -m:fR" en"{ cfi'i' • ~~ o/o ~ % (l ffifffif) • (mITTcl) ( 1 ) (2) (3) (4) • 25 1. ~ • • - 2. $ 25 3. ~~~~~~en"{ 25 ~ 1'956 (1956 cfil 74) <fil ~lU 14 ~ ~ (zj"-q) q ~ ~ ~ ~ ~t • 4. ~~ 25 • • • • 'Wf-4 . • sii1W-f. ~ mus(~) mus (c:r) ~ • ~~c€1" ~~en"{ • cfiT~% ~ % (i mmcr) (5ffif™) • ( 1) (2) (3) (4) • l. ~lTTfl 12.5 12.5 • •- • 'WT-5 • ~-i¼ ~ mus(~) 'qf{T 8 (Gt)~ • cI€" ~~en"{ ~ en"{ c1€ "~% ~%(~) • {~) • r:) (3) (4) • ~a:R"~~ ~-1 ~m 12.5 ~ ~ $fl1T-~ B" 'i:fP: ~ 3TTPtr ;,gr. • - wr e~ . • , •• • =========-~:-_ _iGS_ i:s_s .1 _ • • • • • ~ ~ ,~cf'1t!_~H c/iil:~.:i '•~C'l i,,~-f<::i: tt::c- cF~F • ct{c•H1ici 4{\Hll4 fl°B" (1Vf cf, ..; Jfs '.,1:-filih, JTV . • -• • • • • • • ~. ~ 11 ~ 2005 • "'. . • 5fi1Ticfi ~ 2127/21-3T/TJ:rm/05.-- ma~~~ ~j~Jc. 348 $ @Js (3) ~~it ®Jlwt~ ~ • ~ ~-i:i-, 200s (5ii. 2 ~·zoos) cf,T ,3,,~ ~ ~ ~ ~~ ~ ~ ~ fcv.rr ~ ~- • ~•. V irfe"•i<? ~ (l""-!9ict ~ ~ it c!.:rT ,6-\l~~ll~fll(, • ~ Im ~' ;Jll-ll'm . • • • • • • • • • • • • • 108 ( 86 ) ~-d'lft•iip (rarq-;f, ~-24 ~ 2005 •• CHHAITISGARH ACT ( No. 2 of 21)05) • The Ch~attisgarh Value Added Sales Tax Act, 2005 • Table of contents • Chapter Section Particulars • • Chapter I -Preliminary 1. Short title, extent and commencement. • 2. Definitions. Chapter II - Taxing Authorities 3. Taxing authorities arid other officers. Chapter ID - Incidence of tax - • 4. Incidence of tax. • 5. Determination· of liability to, pay tax. 6. Joint and several liability of certain class of dealers. • 7. Liability of a dealer registered under Central Sales Tax Act, 1956 (No. 74 of 1956) to pay tax . • Chapter IV - Levy of tax • 8. Levy of tax. • 9. Levy of purchase tax. 10. Composition of tax. • 11. Deal(?r not to pass incidence of tax to agriculturists and horticulturists under certa,in circumstances. • 12. Rate of tax on container or packing material. 13. • Rebate of input tax. • 14. Burden of proof. 15. . Tax free goods. • • ChaJ)ter V-Registration of dealers 16. Registration of dealers 17. Provisional registration of intending manufactures 18. Registration of persons liable for tax deduction at source • Chapter VI-Returns Assessment, Payment and Recovery of Tax • 19. Returns. • 20. Returns to be furnished by a person liable for tax deduction at source. 21. Assessment of tax. • 22. Assessment / reassessment of tax in certain circumstances. 23. Exclusion of time in asses~ment proceedings. • 24. Appearance before taxing authorities. • 25. Payment and recoYery of tax. interest, penalty and other dues. 26. Payment of tax in adYance of assessment on failure to furnish returns. • 27. Deduction and payment of tax in certain cases. • 28. Saving for person responsible for deduction of tax at source. • • • • 108(87) • 29 . Special mode of recoYery. • 30. Payment of tax in case of transfer or discontinuance of business 31. Liability of firms. • 32. Transfers to defraud reYem.1e Ycid. ,, • _1..). Assessmeni/re-assessment of legal representatiYes. 34 . Assessment in spe-.:ial cases.· • 35 . Tax to be first charge. 36. Power to set a.side an ex-pane order. • 37 . Collection of tax by dealers. • 38 . Sales not liable to tax. • Chapter VII - Refund of Tax • 39. Refunds . 40. Power to withhold refund in certain cases . • • Chapter Vill - Accounts and Issue of bills, invoices or cash memoranda 41. Accounts. • 42. Dealers to issue bills, invoices or cash memoranda. • Chapter IX -Certain powers of the Commissioner and delegation by the Commissioner • 43. Delegation of Commissioner's powers and duties . • 44. Transfer of proceedings . 45. Power of commissioner and his assistants to take evidence on oath etc. • 46 . Power of commissioner to call for iiiformation in certain cases. • 47 . Power of commissioner to stay proceedings. • Chapter X -Appeals, Revisions and Rectification • 48. Appeal. 49 . Power of revision by commissio!ler. • 50 . Additional evidence in appeal or revision. 51. Court fee stamps on memorandum of appeal and application for revision. • 52 . Application of sections 4 and 12 of Limitation Act, 1963. • 53 . Extension of period of limitation in certain cases. 54. Power of commissioner £or Appellate Deputy Commissioner or the Board to impose penalty in • certain circumstances . • 55 . Statement of case to High Court. 56. Rectification of mistakes. · • • Chapter XI -Detection and prevention of tax evasion 57. Constitution of a committee for detection and checking of evasion of tax by dealers liable to pay • tax and power of the commissioner to act suo inotu or upon the report of such committee to investigate in to the tax evasion by a dealer. • 58. Establishment of check post or erection of barriers . • 59. Transit of goods by road through the State and issue of transit pass . 60. Power to check goods at the point of loading and unloading. • 61. Power to check goods in transit. • 62.

C~mtrol on clearing, forwarding or booking agent and any person transporting goods and fi~ of information by such agent or person. • • • • 108(88) @tfh-P1¢ ~. ~ 24 i:n-:;:f 2005 • 63, Power to call for infom1ation from Banking and non-banking financial Companies. • Chapter XII- Offences and Penalties • 64 Offences and Penalties • Chapter Xlll -Miscellaneous • 65. Production of Tax Clearance Certificate. • 66. Bar to Certain Proceedings. G7. Bar of prosecution in certain cases. • 68. Protection of persons acting in good faith and limitation of suit and prosecution. 69. Disclosure of information by public servant. 10. Determination of disputed questions • • Chapter XIV~ Power to make rules, Repeal and Saving, transitory provisions and 110wer to remove difficulties. 71. Power to make rules. • 72. . Repeal and savings. • 73. Transitory provisions. 74. Power to remove difficulties. • Scheduhi I • • n Schedillt • Schedule m • • • • • • • • • • • • • • • • • • 108(89) • CHHATTISGARH ACT • ( No. 2 of 2005 ) • THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 • An Act to levy tax on Sales and Purchases of goods in the State of Chhattisgarh • Be it enacted by the Chhrrnisiarh Legislature in the fifty fourth year of the Republic • of India as follows : • CHAPTER-I PRELIMINARY • I. (1) This Act may be called the Chhattisgarh Vaine Added Sales Tax Act. 2005 Short Title, I' ~,,cnt and Commencement. (2) It extends to the whole of Chhattisgarh. -• (3) It shall come in to force on such date as the State Government may, by • notification, appoint. • 2. In this Act, unless there is an}'1hing repugnant in the subject of context- Definitions . • (a) "Appellate Deputy Commissioner·· means an Appellate Deputy C~mmi~i1:mer, of Sales Tax appointed under section 3 and includes an Additiifaal Appellate • Deputy Commissioner of Sales Tax; • (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under section 3 and includes an Additional Assistant Commissioner • of Sales Tax; • (c) "Board" means Board of Revenue constituted under the Chhattisgarh Land Revenue Code 1959 (No. 20 of I 959): • • ( d) "Business" includes, - • (i) any trade, commerce, manufacture or_any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, comrnerce, • manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit ;:iccrues from such • trade, commerce, m;umfacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, • manufacture, adventure or concern; and • (ii) Any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture. adventure or • concern referred to in clause (i), th;it is to say - (a) Goods whether or not they are in their original form or in the fonn of • second J:iand goods, unserviceable goods, obsolete or discarded goods, mere scrap or ,vaste material; and • • (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or • generation of or distribution of electrical energy or any other form of pmyer: • (e) "Capital Goods" means plants, machinery and equipment directly used in the • process of manufacture exclvding such civil works as may be prescribed; • (f) "Conm1issioner" means tl1e Commissioner of Sales Tax appointed under section 3: • • • • . 108 ( 90 ) G-dh1•14 \~, ~ 24 i:rf'Tl 2005 • • (g) "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for • deferred payment or for commission, remuneration or other valuab\e consideration artd includes - • (i) a local authority, a company, an undivided Hindu family or any society • (including a co-operative society}, club. firm or association which carries on such business: • ,ii) a society (including a co-operative society), chili, firm or association, which • buys goods from, or sells, supplies or distributes goods to its members; -• (iii) a commission agent broker, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal; • I (iv) any person who transfers the right to use any goods including leasing • thereof for any purpose, (whether or not for a specified period) in the course of business to any other person; • Explanation I --Every person who acts as an agent 6f a non- resident dealer, • that is as an agent on behalf of a dealer residing outside the State and buys, sells, supplies or distributes goods in the· State or acts on behalf of • such dealer as - (i) a mercantile agent as defined in ihe Sale of Goods Act, 1930 (III of 1? 30); • or (ii) an agent for handling goods or documents of title relating to goods; or • • (iii) an agent for the collection or the payment of the sale price of goods or as • a guarantor for such collection or payment, and every local branch of a firm or company situated outside the State, • a shall be deemed to b~ dealer for the purpose of this Act. • Explanation II -The Central or a State Government or any of their departments • or offices which, whether or not in the course of business, buy, sell, supply or distribute.goods, directly or othernise, for cash or for deferred • payment, or for commission, remuneration or for other Valuable consideration, shall be deemed to be a dealer for the purpose of this Act. • Explanation III - Any non-trading, commercial or financial estqblishment • including a bank, an insurance company, a transport company and the like which whether or not in the course of business buys, sells, supplies or • distributes goods, directly or otherwise, for cash or for deferred payment, commission, remuneration or for other valuable consideration, shall be • deemed to be a dealer for the purposes of this Act. • (h) The expression "declared good~" s_hall have the meaning assigned to it in the • • Central Sales Tax Act, 1956 (No.74 of 1956); • (i) "Deputy Commissioner" means a Deputy Commissioner of Sales Tax appointed under section 3 and includes an Additional Deputy Commissioner of Sales Ta-x.; • (j) "Document:' means title deeds, writings or inscriptions and includes "electronic • record" and "electronic form?' as defined in the Information Technocogy Act, 2000 (No.21 of 2-000) and the like that furnishes evidence; · • • • • 108 ( 91 ) • dn • (k) "Goods" means kinds of movable property including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government • stamps and includes all materials, articles and commodities, whether or not to be used in the construction, fitting out, improvement or repair of movable or • immovable property, and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed • before the sale or under the contract of sale; • (1) "Import'' means the bringing or causing to be brought of goods in to the State of Chhattisgarh from any place outside the State: • (m) "Input tax'· means an amount paid or payable by way of tax under clause (i) of • section 8 by a registered dealer in respect of the purchase of any goods specified • in schedule II, to a selling registered dealer and who is liable to pay tax under the said clause on the sale of such goods; • (n) "Manufacture" includes any activity that brings out a change in an article or • articles as a result of some process, treatment, labo1:1r and results in transformation into a new and different article so understood in commercial parlance having a • distinct name, character use, but does not include such activity of manufacture as may be notified; • (o) "Place of business" means any place where a dealer purc11ases o~ sens any goods • or store.s goods or keeps documents or accounts of his purchases or sales or both and also includes - • (i) the place of business of an agent where a dealer carries on business through • an agent; • (ii) any place or building whether any business is carried on therein or not, in • ,which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; • (p) "Prescribed" means prescribed by rules made under this Act; • (q) "Purchase price" shall comprise of- • (i) the amount payable by a dealer as valuable consideration for the purchase • of goods' simplicitor ; • Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the ·• purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such price or cost or • value is paid separately or not as if such packing material or container • were the goods purchased: • (ii) transport costs. if any: • (iii) trade commission, if any, by whatever name called; • . ..( iv) forwarding and handling charges, if any, • (v) insurance charges, if any; • (vi) local ~~es, if any; (vii) excise duty, if any, leviable under the Central Excise Act, 1944 (No.I of 1944); • • 108(92) '3·dh-t•I~ <.~, ~ 24 i:n.=f 2005 • (viii) cost of packing, if any; and • (ix) any other charges or costs other than those specified above, ;f incurred or • paid in respect of goods so purchased: • Explanation -For the purpose of this clause ''transport cost" includes such expenses as are incurred by the dealer on transportation of goods after • taking delivery from the s_eller; • (r) "Registered dealer" means a dealer registered under this Act: • (S) "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable • consideration and includes - (i) a transfer, otherwise than in pursuance of a contract, of property in any • goods for cash, deferred payment or other valuable consideration: • (ii) a transfer of property in goods whether as goods or in some other form, involved in the execution of works contract; • • (iii) a delivery of goods on hire purchase or a~y system of payment by installments: · • (iv) a Stlpply of goods by any unincorporated association or body of persons • to a member thereof for cash, deferred payment or other valuable • consideration: • (v) a supply, by way of or as part of any service or in any other manner whatsoever, of god'ds being food or any other article for human • consumption or any drink (whether or not into,-icating) where such supply or service is for cash, deferred pa ment or other valuable consideration; • (vi) a transfer of the ngln to use an, goods including leasing thereof for any •• purpose (wh (hor at noi for a specified period) for cash, deferred payment or other valuable considerotion • and such transfer, delivery or supply of any goods shall be deemed Lo be 1:1 • sale of U1ose goods by the person making the transfer, delivery or suppl • imd purchase oF tl1ose goods by the person to whom such trnnsfer, deli ery or supply is made. but does not inelude a mortgage, hyputb~tion. charge • or pledge: Explanation . • (a) otwilhstanding anytlting contained i11 the alee of Goods Act 1930 (Ill • of 1930)_ w11ere a saJe or purchase of goods takes place in ptLrsuance of a e contract of sale. such sale or purchase shall be deeme(f for th pull)osc of this A 1 to hnYe taken place in lhc State ofCWrnllisgarh irrespecth-e o the place where thecontrnct ofsaJe or purcha mi_ght h. \C been mad~, ifLh • goods are within the State • • (i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made: and • (ii) in the case of unascertained or future goods. at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation: and • • • 108 ( 93 ) • ; b) \Yhere there is a single contract of sale or purchase of goods situated at more places than one. the provisions of clause (a) shail apply as if there • ,~ ere separate contracts m respect of the goods at each of such places: • · Sale price .. means the amount or an, other comideration pa,able to a dealer as (t) • ~ aluab!e cons1dernt10n for the saie of an\ goods kss crny sum c11iO\\ ed as cash discount according to ordina~ trade pracrice but I sum cl:urged • for anything done by the dealer in respect d the ~ of or befme defu er; thereof other than the cost of freight 0r de' ~ r cf installation • -_,he:> such cost is seprately ch:uged • Explanation - dl Where goods are sold on hire purchase or any system of p~1nent by installments. the sale price of such goods shail be exclusiYe • of msurance charges. interest and hire charges and such other charges as • mav be prescribed . • (fr) Where goodi;i are sold by way of transfer of tight to use such goods, the sale price thereof shall be the amount of valuable consideration received • or receivable by the transfer or for such transfer; (u) ·'Sales Ta. Officse[ means a sales tax officer appolnted Limier s{;:ction :i and • includes an Additional Sales Tax Officet. • (v} "tax'; means the tax payable under this Act; • (w) "'fa, :;iole tun\<Wet'' ·iri relation to a dealer fot arty period means that part of • d-ea1er s b1~er wliieh tetnairts aft~r deduction therefrom - • (1) the sale price-of g-0ods dedated tax free tinder section 1.5: •• (2) in respect of goods on whish tax is payable under cl:ruse (i) of section 8;- • Ci) the saie price of goods in refatiort to which deductfon is p:rovided @def the Mt; • • • ffi!c of ax urtder s«ti/:l.!1 (i) x ~W-'~e of s::tle ptices on+ rate bf tax urrcfor scct:iofl SO) • • (i) the sale prir.:e of StiGh goods which ate in the mtnre of1ax paid goods • in the hattd9 ttf suth dealer . . • (ii) the salt prise of goods ifl relation to whi"h .:k!duc-tion is prB"ided • ~iheAot, • • rate of tax under 98Gtiw 8(iiJ x aggregate of sale pri~ arm·oo in after al~iQj_dcduction under p-.!n>groph {ii) of Uuse (~) • I 00+ raie of iax under rr ii) • ProvJded 00d. :• a) no ckd'.uettan on U1e: basi of Ure aOO\le J'unin:i1a ~ Jn(Nfgtaph (:ii) df • snti-- dause (j) or p:mtgraph iii) of sub-clflusc (3) shall be made ii the amOUJll of 1il. under clause i) or clause (ii of~tkm g coileded by g • • • 108 ( 94.) mflB•i<p ~~, ~ 24 ~ 2005 • registered dealer in accordance with the provisions of the Act, has been • otherwise deducted from the aggregate of sale prices; • (b) where the turnover of a dealer is taxable under clause (i) or clause (ii) of section ar di:fferent r.i . the formula under paragraph (ii) of sub-clause • (2) or paragraph (j ii) of sub-clause (3) shall be applied separately in respect of such part of the turnover iiable to a different rate of tax. • Explanation -For the purpose of levy of tax under clause (i) and tax under clause (ii) • of section 8 the taxable turnover shall be determined separately. • (x) "Tax paid goods" in relation to goods specified in _parts III and IV of schedule • II on which tax is payable under clause (ii of section 8, means any ~h goods • which have been purchased by a dealer from a registered dealer i.r\side the State • - of Chhattisgarh within the meaning of section 4 of the Central Sales Tax Act, 1956 (No.74 of 1956); • (y) 'Tu.mover' in relation to any period means the aggregate of the amount of sale • prices received and receivable by a dealer in respect of any sale or supply OI distribution of goods made during that period, whether or not the whole or any • . portion of such turno er is liable to ta.x but after deducting the amonnt, if any, refunded by the dealer to ,a purchaser, in respect of any goods ptrrcbased and • returned by the purchaser within six months from the date of sucb sale: • Provided that - (i) in the case of sale by bo.nafide agriculturist as defined in clause (e ) of sub • section (1) of section 2 of the Chhatfugarh Land Revenue Code, 1959 (No.20 of 1959), of ghee produced by himself; or • • (ii) in case of sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as • owner, usufructuary mortgagee tenant or otherwise, when such produce is sold in the form in which il was produced, without being subjected to • any physical, chemical or other process for being made fit for consumption save mere dehusking, cleaning, grading or sorting, the amount of • consideration relating to such sales, shall oe excluded from his turnover; • (z) "Value added sales Tax" means a tax on sale or purchase of goods payable • under this Act. • (a-1) 'Year' means the twelve months ending on the 31st day of March. • • CHAPTER - II TAXING AUTHORITIES • Taia: --\.l[fltorities 3. (1) There may be appo~nted a person to be the commissioner of,Sales Tax and the _,. .tltrr Officen. • following category of officers to assist him, namely: • (a) Additional Commissioner of Sales Tax: • (b.) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Sales Tax; • (c) Deputy Commissioner or Additional Deputy Commissioner of Sales Tax; • (d) Assistant Commissioner or Additional Assistant Commissioner of Sales • Tax; • • • 0·dh-t• i(p (l~lN, ~ 24 ~ 2005 108(95) • (e) Sales Tax Officer or Additional Sales Tax Officer; • (f) Assistant Sales Tax Officer; and • (g) Inspector of Sales Tax . • (2) The Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall be appointed by the State Government and the other officers referred t6 in • sub-section (1) shall be app_ointed by the State Gcvernment or such other • authority as it may direct . • (3) The Commissioner of Sales Tax and the Additional Commissioner of Sales Tax shall exercise all the powers and perform all the duties conferred or imposed on -• the Commissioner by or under this Act throughout the State and for this purpose any reference to the Cmmnissioner in this Act. shall be construed as a reference • to the Additional Commissioner of Sales Tax . • (4) Other officers referred to in sub-section (2) shall, within such areas as the appointing authority may, by general or special order specify, exercise such • powers as may be conferred and perform such duties as may be imposed by or under this Act. • • CHAPTER - III INCIDENCE OF TAX • 4 . (1) Every dealer whose turnover during a period of twelve months immediately Incidence of tax. • preceding the commencement of this Act exceeds the prescribed limits which shall not exceed rupees five lacs, shall from such commencement be iiable to • pay tax under this Act in respect of sales or supplies of goods effected by him in Chhattisgarh. Different limits may be prescribed for different category of • dealers . • (2) Every dealer to whom sub-section (1) does not apply shall be liable to pay tax under this Act in respect of sales or supplies of goods effected by him in • Chhattisgarh with effect from the date on which his turnover in a year first exceeds_the limit prescribed under i!].Jh~said.Sl.I__b-1,ection-but for-1-he purpose of • assessment ofUieiaxTor-that year, only so much of his turnover as is in excess of such limit shall be taken into consideration . • • 5. (1) The commissioner shall, in the prescribed manner, institute proceedings for the Determination of purpose of determining the liability of a dealer to pay tax under this Act. Such liabilily to pay t:ix . -• liability shall be determined by an order and such determination sl~all be made within a period of twelve months from the date of institution of such proceedings. • (2) Notwithstanding anything contained in sub-section (2) of section 4, liability of • a dealer to pay tax under this Act shall not be determined from a date earlier than five years prior to - • (i) the date of institution of proceedings under sub-section (l); or • (ii) the date of validity of the registration certificate, whichever is earlier. • 6. (1) (a) Where a dealer who carries on the business of supplying goods in the Joint and scvual li • course of execution of a works contract. entered into by him (hereinafter ability of certain dass referred to as a contractor) through another such dealer (hereinafter referred of dealers. • to as a sub-contractor) directly or otherwise, and the sub-contractor executes such works contract and each or either of them is liable to· pay tax under • this Act, then notwithstanding anything contained in this Act, the contractor • and the sub-contractor shall be jointly and seYerally liable to pay tax in • • • • respect of transfer of property in goods whether as goods or in some other form involved in the execution of such works contract. • (b) If the contractor proves iti the prescribed manner to the satisfaction of the • commissioner that the tiL" has been paid by the sub-contractor on the turnover of the goods supplied in the course of execution of the works • contract. the contractor shall not be liable to pay tax again on the turnover of such goods. • (2) (a) Where a dealer who bonafidely buys or sells for an agreed consideration • (hereinafter referred to as the commission agent) any goods specified in schedule II on behalf of his principal, such commission agent and his • principal shall both be jointly and severally liable to pay tax under this Act. • • (b) (i) If the principal on whose behalf the commission agent has sold the goods proves in the prescrib~d manner to the satisfaction of the • commissioner that tax has been paid or payable by his conunissfon agent on such goods , the principal shall not be liable to pay tax in • respect of the sale of such. goods. • (ii) If the conunission agent who has sold goods on behalf of the principal proves in the prescribed manner to the satisfaction of the commissioner • Lhat the tax has been paid by his principal on such goods, the commission agent shall not be liable to pay tax in respect of the sale • of such goods, · • (3) Where any dealer or person with a view to evade payment of tax or in order to claim any input tax rebate which he othenvise .is not eligible for or was carrying • on business in the name of or in association with any other person either directly • or indirectly, whether as an agent, employee, manager, partner or p·ower of attorney holder, guarantor. relative or sister concern or any other capacity, such • person and the dealer in whose name the registration certificate was obtained shall jointly and severally be liable for the payment of tax assessed, reassessed, • _ interest payable and penalty imposed under the Act and such tax, interest and - penalty shall be recovered frtmr-atronnty ofsuwcpeFsons as-ru~n--0r • persons are dealer under the Act. . • Liability of a dealer 7. (I) A dealer registered under the Central Sales Tax Act, 1956 (No.74 of 1956) registerd uJ1der Cen who is not liable to pay tax under section 4 shall nevef!heless be liable to pay • tral Act No. 74 of1956 to pay tax. tax at the rate specified in section 8 on his sales of any goods in respect of the purchases of which he has furnished a declaration under sub-section (4) of section • 8 of the said Act or on the sales of any goods in the manufacture of which such goods have been us·ed, · • (2) Every dealer to whom sub-section (1) applies shall for the purposes of section 19, 21, 25, and 41 be deemed to be a registered dealer. • CHAPTER - I'( 1:,EVY OF TAX • • Luy f tu. 8. There shall be levied on goods specified in, - • (i) parts I; 11, IV and V of Schedule II, a tax at the rate mentioned in the • corresponding entry in cplumn (3) thereof on the taxable,tumover : and • (ii) parts III and IV of the said schedule, a tax at the rate mentioned in the corresponding entry in colwnn (4) ther.eof on the.taxable turnoverrand such tax • shall be levied on the taxable turnover of a dealer liable to pay tax under this Act. • • • mfit:ttlep ~, ~ 24 imf 2005 108 ( 97 ) • • 9 ( 1) Every dealer who in the course of his business purchases any goods specified Levy of Purchase tax. in schedule II from any person other than a registered dealer or from a registered • dealer in the circumstances in which no tax under section 8 is payable by that registered dealer on the sale price of such goods except where the goods are • tax- paid goods within the meaning of clause (x) of section 2, shall be liable to pay tax on the purchase price of such goods if, - • (a) after their purch1;1se, the goods are not sold within the State of Chhattisgarh • or in the course of inter-state trade or commerce or in the course of export out of the territory of India but are sold or disposed of otherwise, or • consumed or used in the manufacture of goods declared tax-free under section 15; or • -• (b) such goods covered by schedule III are used or consumed in the manufacture of goods; or • (c) such goods not covered by schedule III, after use or consumption in the manufacture of any goods specified in schedule II . • • (i) the manufactured goods are disposed of othenvise than by way of sale in the State of Chhattisgarh or in the course of inter-state trade • or commerce or in the course of export out of the territory of India; • (ii) the manufactured goods are sold in the State of Chhattisgarh or in the course of inter-state trade or commerce or in the course of export out • of the territory of India: and such tax shall be levied, - • (a) in respect of goods referred to in clause (a), clause (b) and sub-clause (i) of clause (c) at the rate specified in column (3) • and (4) of schedule II; and • (b) in r-espect of goods referred to in sub- clause (ii) of clause (c) • at the rate specified in column ( 4) of the said schedule, at the rate at which tax would have been leYied on the sales of such • goods within the State on the dat~ of such purchase . • (2) No tax under this section shall be levied in respect of any year on - • (a) a dealer wh01!e tumover in a year does not exceed the limit prescribed under sub-section (1) of section 4, • (b) any other dealer who has no turnover. if his aggregate of purchase prices • of all the goods does not exceed such amount as may be prescribed . • (3) Every dealer who has no turnover and is liable to pay tax under sub~section (1) shall, for the purpose of sections 19, 21, 22, 25, 26 and 41 be deemed to be a • registered dealer. • 10 (1) (a) The commissioner may, subject to such restrictions and conditions as n1ay Cmnl)osition of Tax. be prescribed, permit any registered dealer whQ carries on wholly or partly • the business of supplying goods in the course of execution (If works contract • entered into by him, to pay in liu of tax payable by him under this Act a , lumpsum at such rate not exceeding 15 percent, as may be p.rescnQC(l; • determined in the prescribed manner, by way of composition, • (b) For the purpose of determination of the lumpsum by way of composition under clause (a) the state Government may prescribe different rates for • different kinds of contracts . • • • 108 ( 98 ) • (2) (a) A registered dealer purchasing goods specified in schedule II from an other • such dealer within Lhe state after payment of tax under clause (I) of sections • 8 and/or purchasing goods specified in schedule I, and whose turnover in year dose not orclin.tril} e.·ceed rupe s fifteen lac may opt in the • pre Cflbed fom, within one month of tJ1e commencement o the year. fur pa_ meru m liu f La'\ pa)abte b) him under clause (l) of section ' a • Lump:.um at such rate. in uch manner and subJect lo such Tef(rictious and conditions · s n..ay b prescribed. • (b) If a registered dealer during the. ·e-Jr fofYwhich an option has been given • by him contraYenes any of the re ·lricuon and conditions prescribed und r clause (a) of this section. the opt i n g · 11 b) him shall stand revoked • •- (c) A rcg1 · er ·d de.al ·r who opts for composmon of tax under clause (I) of this 110,1 hall not be eligible to any mpul ta.x rebate u1 respect of the goods. old duri 1g tlle year in relation to , -bich such option is exercised by • 1J1~ dc.i1..r. • (3) The provisions of sections 19. 21. 41 and 42 shall not apply to a registered • dealer to whom permission to pay a lumpsum by way of composition has been granted under sub-section (1) in relation .to the period for and the goods in • respect of.vhich such composition has been-granted and to such dealer who has opted for composition of tax under such-section (2) for the period for which • such option has been exercised. Dealer not to pass in- l l • cidence of tax to agri N'o dealer shaH collect any amount, by way of tax. from a person who sells agricultural culturists and horti or hcrticuitural produce grown by himself or grmm on any land i11 which he has an • culturists under cer- interest, whether as owner- usufructuary mortgagee," tenant or otherwise, when such tain circumstances. produce 1s sold rn the funn itt wJuch it was produced, without being .subjected to any • physical. chcmiC'Jl OJ ot.bcr process for being made fit for consumption save mere dcb:usking, cleaning. grading or sorting. • Rate of tax on Con- 12. Notwithstanding anything contained m section 8 or section 9 where any goods packed • fainer or packing ma- terial. in any container or packing material are sold or purchased. the container or packing material in which such goods are so ·packed shall be deemed to have been sold or • purchased along with such goods and the tax und~r section 8 or section 9 shal! be • levied on the sale or purchase of such container or packing material at the rate of tax, if any, applicable to the sale, or as the case may be, the purchase of the goods • themselves : • Provided that no tax under section 8 or section 9 shall be levied where the container or packing material is sold or purchased along with the goods declared tax-free under • section 15. • Rebate of Input tax. 13. (1) Subject to the provisions of sub-section (5) and such restrictions and conditions as may be prescribed, a rebate of input tax as provided in this section shall be • claimed by or be allowed to a registered. dealer in the circumstances specified below,- • • (a) When a registered dealer purchases any goods specified in scheduie II, within the State of Chhattisgarh from anotl~er such dealer for sale within • the State of Chhattisgaih or in the course of inter-state trade or commerce or in the course of export out of the territory of India, after payment to • him of the tax under clause (i) of section 8, he shall claim or be allowed in such manner and within such period as may be prescribed, input tax rebate • of the amount of such ta.x. • (b) When a registered dealer purchases any goods specified in schedule II other than those specified in schedule III within the State of Chhat'iisgarh • • • • 108 ( 99 ) • from another such dealer after payment to him of the tax under clause (i) of section 8; for use or consumption of such goods including capital goods • for / in the manufacture or for/ in mining of any goods specified in schedule • II for sale within the State of Chhattisgarh or in the course of inter-state trade or commerce and any goods specified in schedule I or schedule II • for sale in the course of export oul of the territory of India, he shall claim or be allowed, in such manner and within such period as may be prescribed, • input 'tax rebate of the a.--nount of such tax. • (c) Where a dealer makes an application for grant of a registration certificate under clause (a) or clause (c) of.sub-section (2) of section 16 on or after • the commencement of the Act. he shall in respect of,- -• (1) Goods specified in schedule I! purchased on or after such commencement by him within the State of Chhattisgarh from another • such dealer after payment to him of tax under clause (i) of section 8 for t.lJ.e purpose specif.ed in clause (a); or • (2) Goods specified in schedule II other than those specified in schedule • III, purchased on or after such commencement by him within the State of Chhattisgarl-i after payment to him of tax under clause (i) of • section 8 for t:le purp')se specified in cla-.ise (o ), • and held in stock by him on the date (,_:- validity of the registration • certificate issned to him under clause (a) of sub-section (2) of section 16, claim or be allowed,- • (i) in respect of goods referred to in clause (a). an input iax rebate • under the said clause, ihe amount of such rax, • (ii) in respect of goods referred to in clause (b ), an input tax rebate u..11.der t.1le said clause of the amount of such tax, in such manner • and within snch period as may be prescribed, • (2) (a) Notwithstancijng anything cor.tained in sub-section (1), where a registered dealer purchasP.s any goods specified in schedule JI in the circumstances • stated in clauses (a) and (b) of the said sub-section and dispatches such • goods or, the goods manufactured by him, to a commission agent registered under the Act for sale, . the input tax rebate in respect of such goods ~- • purchased for the purpose of sale within the State of Chhattisgarh shall be clair!!.ed'by or be allowed to the registered dealer wlto receives the goods for sale on commission. • (b) No input tax rebate .shall be ciaimed by or be allowed to the dealer (principal) who dispatches such go0ds for the said purpose . • (3) The input tax rebate by a registered dealer uuder sub-section (1) or sub-section • (2) shall be adjusted in such manner as may be prescribed towards the tax payable by him under this Act or under Central Sales_ Ti:!X Act, 1956 (No. 74 of 1956) • <lnd the ba1ance, if any, shall be carried over for adjnstment towards tax payable in the subsequent year. • (4) 1·h~ amount of input tax rebate, to whi~h a registered dealer is entitled in respect • cf pcrchase of goods made by him for: sale iu the course of export out of the • territory of India or for sale to a registered dealer in SpeciaJ Economic Zone as per the provisions of clause (iv) of sub-section (1) of section 38, which is not • adjustable towards any tax payable by him in accordance with the provisions of sub-section (3). shall be granted to him by waJ of refund., , • • • l 08 ( 100 ) • (5) (a) (i) Where a registered dealer having purchased any goods referred to in • clause (a) of sub-section (1), from another such dealer for the pmpose of sale has claimed input tax rebate in respect of such goods under • clause (a) or sub-clause (i) of clause (c) of the said sub-section and adjusted such rebate towards the tax payable by him according to his • return or returns, such dealer shall. in the event of disposal of such goods otherwise than by way of sale within the St~te of Chhattisgarh • or in the course of inter-state trade or commerce or in the. course of export out of the territory of India, be liable to pay the amount of tax • towards which input tax rebate in respect of the aforesaid goods was adjusted by him. • • (ii) Where a registered dealer having purchased any goods referred to in clause (b) or sub-clause (ii) of clause (c) of sub-section (1) from another such dealer for the purpose of use or consumption of such goods for/in the manufacture or mining of any goods specified in • schedule II has claimed input tax rebate in respect of such goods under clause (b) or clause (c) of the said sub-section, and adjusted • such rebate towards the tax payable by him according to his return or rntums, such dealer shall, in the event of the disposal of goods • manufactured or mined, in a manner otherwise than by way of sale in the State·of Chhattisgarh or in the course.of inter-state trade or • commerce or in tµe course of export out of territory of India, be liable to pay the amount of tax towards which the aforesaid input tax rebate • relating to sqch goods was adjusted by him. • (iii) Where the registration certificate of a registered dealer who having purehased any goods referred to in clause (a) or clause (b) of sub • section (I) and having claimed input tax rebate in respect of the said goods under the said clauses, is cancelled under sub-section (10) of • section 16, such dealer shall pay the amount claimed by way of input tax rebate under the said clauses in respect of the goods held in stock • by him on the date the order of cancellation of the registration • certificate takes effect. • (b) Wher-e the amount of tax or the amount of input tax rebate which a registered dealer is liable to pay under clause (a) is not adjustable towards be • any input tax rebate to his orndit, such dealer shall liable to pay on the amount of tax so payable interest at the rate of one percent per month for • the period commencing from the date of disposal of the goods in the manner stated in sub- clause (i) or sub.clause (ii) of clause (a) to the date of its • payment. · (6) No input tax rebate under sub~section (1-) shall be claimed or be allowed to a • registered dealer, - • (i) in resp<X:t of any goods specified in schedule II pqrchased by liim from • IP\Other such dealer for saJe but given away by him by way of free sample or gift or given to or received by l1lm by way of replacement; • • (ii) in respect of goods specified in schedule II for use or consumption for manufactqre or mining of goods but the goods manufactured or mined are • given away by him by way of free sample or gift or given to or received by him by way of replacement. • (iii) in respect of goods purchased.by a dealer who opts for the composition of • tax under the provisions of section 10. • • • • • 108 ( 101 ) • (a) The State Government, if it deems fit, may, by notification specify any (7) • goods mentioned in part III of schedule II for the purpose of claiming or • allowing input tax rebate under this section, when such goods are purchased • by a registered dealer from another such dealer within the State of Chhattisgarh,- • (i) after payment to him of tax under clause (ii) cf se£tion 8. or • (ii) which are tax paid goods at the hands of the selling registered dealer. • for use or consumption of such goods for I in the manufacture or for/ -in mining of any goods specified in schedule II for sale "ithin t..lie • •. State of Chhattisgarh or in the course of interstate trade or commerce or in the course of export out of the territory of India and thereupon -• the input tax rebate in respect of such goods shall be claimed or be allowed in such manner, to sm;h extent, within such period and subject • to such restrictions and conditions as may be specified in the notification. • lb) the provisions of sub-clause (ii) of clause (c) of sub•section (1) and sub • sections (2) to (5) shall apply to input tax rebate that may be claimed or allowed in respect of goods referred iu clause (a) . • • 14 The bwden of proving that any sale or purchase effected by a dealer is not liable to tax Burden of proof. under section 8 or section 9 as the case may be, or that he is eligible for an input tax • rebate under section 13 shall be on the dealer. • 15. No tax shall be payable on the sale or purchase of goods specified in Schedule-I, Tax free goods . subject to me conditions and exceptions, if any, set out in the corresponding erttry in • the third column thereof. • CHAPTER -V REGISTRATION OF DEALERS • • 16~ (1) Every dealer whose tumoYer during the tweive-months immediately preceding U er c s g • istration of dl'al• the commencement ofthis Act exceeds the Inuits spmdfred U1 snb- ectiotl (l) of _p;:ctfon 4 shall get !um.self regtstcred in the pre cnl>ed !l1n.nnet withi.n thirty • day of tlte cotnnwnce:rrren1-of-thtlrAci-.---- • (2) (a) Every dealer other than a dealer to whom sub-sect.ion (1) ;lpplles &hall get • himself registered within the prescribed period from ilie date on which his turnover in a year first exceeds the limits specified in sub- aectiou ( 1) of ·• section 4. • {b) Every person who is required to obtain a registration certificate in pursuance of the provisions of sub-section (6) of section 17 shall get himself registered • with in the period specified in the said sub section . 0 • (c) Every dealer being a transferee of a businc s witl1in the mem · ng af sub section (1) of section 30 shall get himself registered mti1in Utirt) days • from the date of transfer of the business of which he is a transferee. • (3) (a) Every dealer required to get himself registered under sub-section (1) or sub-section (2), shall make an application to the commissioner in such • form and manner as may be prescribed, giving correct and complete particulars therein. Such application shall be accompanied by an affidavit • in support of the particulars gi,· n In the application and a1so a sallsfactol') proof of paym ,nt of a registrotion fee of five hnn:ired rupees in: that behalf - • in the prescribed manner to the commissioner. • • • }08 ( 102 ) ~hfitPlip ~, ~ 24 i:rfif 2005 • (b) A d~aler or person who though not li.able to pny tax under ec-tion .J. desires • to obtain a registration certificate volumarity, may make an application to the commissioner in such fonn and manner as may be prescribed gi ring • correct and coml)lete particulars therem Such .appli.catI.on s1ial.l be accompanied by an a:ffidavil i suppcn1 of the particuJrus given iu tlie • application and also a satisfactory proof of p_ayrnent of registration fee of five hundred rupee, in that behalf Where a deale1 or pcrso11 ui1de.rtaking • works contract makes the application a copy of a\.vard of U•e centracts shall also accompany the app!icatron. • Provided that no regi:s.trntion fee shall be payable under clause (a) wher~ • the application is mad b} a person holding a provisional registration certificate under S"..Ction 1 • (4) • - (a) On the day the application for grant of a tegistrat..iou certificate as required by sub-section (I) or section (2) is receh-ed. lh said autl10rit) . shall grant • the applicant a temporary registration c rtifi le in the prescribed ionn. • (b) After issue of the temporary regis:!ration certt fkate on app1ica1ion referred to in clause (a) , the commis ioncr shall require the applicant to produce • before him evidence and document in respect of the particulars given in the application~ also the ac oum.s relatmg to ll1e busi.ness for verification . • On production of the evidence. documents and aecount Urn commissioner shall verify the particulars i\'en m lb application. On beiug satisfied • about the correctness of the partieulars, 01e cmru11.issioner shall. .is.sue to the applicant a permanent registration certificate iu the prescribed form • not later than thirty days of the date of receipt of tl1e application. for grant of? ~~ "'"; ~tr1tion certificate. • (c) If the commissioner is satisfied that the particular given by tl.te applieant • in his application are incorrec1 or h,11 lbe applicant has misrepresented certain facts, he shall, after g1nrrg the applicant an opportunity df being • heard and recording the reasons in writing reject tJ1e application.and cancel • the temporary registration certificate issued to the applicant under clause (a) from the date of its issue. uot later than thirty days of the date of • receipt of the application. (5) • The registration-c---erti:fre;ih:-grantectunder sue-section (4) shall take effect frorn-- • (a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) within the period prescribed under clause • (a) or speci:t;.ed in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits specified in sub- section (1) of section 4. • (b) in ;1 ~ c ,1here a de,1lcr required to get himself registered under sub cclto11 (2) fr s applied for ~cgi.s1r.1tio11 after the cxµiry oflhe prescribed or • ~pocified period as du:: case may be, the date on which he applies for registration. • (c) iii a case where a dealer reqi1ired to appl_ · for regis:tralion under clause (c) • of sub-section (2) has applied for n::g_istni1ion wilh:in thirty days of the rer • transfer of business. the date of lran (Jf l11e business. (d) • Ill a case where a dealer rcqni red lo get himself registered under clause (c) of sub-section (2 ).' has app! 1cd for registration after the expiry of thirty • days of the transfer o[businc.s". 1i:c dale on which he applies for registration. • • • • • (e) where '.1 dealer has T9pli.::d for rcgistrntion Yoluntaril: • Cb) of sub-sect10n i) \. the date of such application • 'Nit.lwut prejudice tc tbe prn;·isions of ~ub-section ( 6) of section 2 i when a (S) de<1ler has tlhout rea onable cause. failed to get himself registered ·sithin the • prescribed Lime as required by s•cl'1J•sectior.. ( l) or sub-section (2) the ,.:;onunissioner may, afa:r giving such d1cakr a reasonable opportunity of being • 11eard, direct hint to pay by ,Yay of pena!t- in addition to the fee payable, cY sum • not exceeding rnpees fiye hundr:::d • Every dealer who at tbe cmmnen:::ement of li'.is Act holds a registration certificate under the provisions of the Act repealed by this Act shalL on such • comme:ncemenl.. bed emed. for ail purposes of this Act. to be a dealer registered -• and holding a registration certificate under this section If an: registered dealer or other dealer ,1 ho is required to furnish returns under • (8) sub-section ( l) of sectiorr i 9 • (a) sells or othersise disposes off his business or any part or place or his • business or effects or comes to k110,, of any other change in the ownership of the business, or • discontinues his business or changes his place of business or opens a new • (b) place of business. or • changes lhe name or nature of his business, he or if he dies, his legal ( , ~ '- \ ) repr~sentauve shall ,vithin the prescribed time, inform the prescribed • autl1odty accordingl_. • (a) The commissioner shall- (9) • (i) on an application made by a registered dealer for amendmelll of his. registra 10n cerlific.ate in pursuance of the pronsions of sub-section • (8) or otherwise, amend the registration certifical<:-of \l\e dealer or reject tbe application , ·iUun 30 da_ s of the dale of receipt of such • application. after making such enquiry as he deems Cit an.d • (ii) on being · tisfieo that the registration certificate issued to a dealer • requires amendmem with regard to certain particulars specified lherein. amend th regis:trati.on ceruficate after gi,ing the dea).er an opportumly • of being heard. ·• (b) When the registration ccr:tifieate is amended 1mder suklause (1) of clause (a) in pursuan ~ of :.m. of the e.. ent -specified m sub-section ( ). sucn • amendment · \l tak effect from the date such C\'Cll\ bas 1aken place and 1 all other .ses falling under I.he said sub-clause lhe amendment hall • take effea from he dat of apphc..a 1011 /\n amendment made under. ub d· a ·hall take effe l rom the d:itc of ord r for makmg • such amendment • (10) When- • (a) a registered dealer discontinues or transfers his business; or • (b) the liability of a registered dealer to pa: tc1:-; :eases; or • (c) a registered dealer has been grnnted a regimation certificate bJ rmstake: • or • • • • • • e • the commissioner may either on his own motion or on ·the application of • the dealer in this beh;1lf cancel the registration certificate but nmwith5tanding snch crnceHation the dealer shall be liable to pay t::ix for • the penod during which his registration certificate remained in force. • Pro ided that where the commissioner proposes to cancel the registration cert1'1cate .inder; this sub-section, he shall give the dealer an opportunity • of being heard. • ( 11) Any dealer, - • (i) whose applicat10n for registration is rejected under clause (c) of sub-section • C+r m (ii) whose registration certificate is cancelled under clause (d) or clause (e) of sub-section (10); shall for the purpose of sub-section (6) of section ." l be deemed to be a • dealer. who has failed to apply for registration.

but shall not be liable to pay am· penalty under the said sub-section. • Provisional registra- 17. (i) Any person intending to establish a business in the t.lle for Ute pw;po e of • manufacturing goods for sale of value c eeedmg rnpees one lac in a year and tion of intending manufacturers. who is registered with the lndustnes Department of the state Goyemment for • establishing a small scale industnal unit Ill the state or , •ho is issued a lkense wherever necessarv 0r has sent a memorandum of information to tile Central • Government to establish a new industnal undertaking in the State under the provision of the Industries (Deyelop nent and Regulation) Acl 1951 ( o. 65 of • 1951) may. notwithstanding that h 1s not hable for registration under section 16 mak an· pphcauon to the commissioner in sucl fonn and manner as may • be pre ribed. accompam d by a satisfactory proof of payment of registration fee of rupees fi e lumdred in that behalf or gr.ant of a provisional registration • certificate under this Act • On the day the appli::ation is recei,-c:d tl1c said authority shall grant the applicant a proY:sional ,e~ist,atio11 c:rtif1c:1te i;; ,he orescribed form • • The provisional registntion cert1fk te gnmted under \I -section 12) shill tlke (3) effect from the date on v,h1ch 11 e person had appli d for rcgislration and • ,,otwithstanding the proYisions _sccuon 4 every person lto has been granted a provisiom1l rtgistntion certifi ;ate under this ection uall during I.be penod • fram s'Jch cfate till such certificale rem ins in force. be liable to pay tax under this Act • (4) A provisional registration certificate granted under this section shall be in force • for such period as may be specified therein and the provisions· of sub- sections (9) and (11) of section 16, shall, so far as may be, apply in resp_ect thereto. • Provided that the commissioner on an application made by rlte holder of such • certificate before the expiry of the penod of validi mentioned in lhe certificate. may for reasons to be recorded in writing. extend the period specified in the • provisional registration certificate b_ a further period not exceerling ix monU on each occasion .. • • 108{.GS) • • _;\ct he dcen1ed to be ~~ registered dcaL~r • • prT"--~~-2·1l~:. :-e£~~:Lnic,;-1 :~:r~·--'"'···- is ~~t f•:,Ts:~. \c ihall get hinii•~lf registered • 1J_nde1 sc ,:--_i ·=•n 16. before tbe dat~ en --_ !·: ~~: \1-i,: :·r,~ \_·l:;1t)nal registration certificate i5 due Le ;::xpire or -.,-.;ithirr t~-j~; G::~, = -~1~ <-..e :~J:e C}i ~~\ Lich he becon--ics liable to • p3.y ta:-i-;: ·.1nder section 4. and 011 LL~ i L.!~1~ c-· "i:~-~ ~r~1is1-raii0n ~;~rtlficDte unde.r section 16. tl1e prcvisiom;l registratioE ..:--.:r:iL~L: ;:,,!il cease to be in force ,;s • from such date . • ( J The pre·, is1ons of this section slu!l aL,o :;;)ol·. '·=' ;\ : C..:-:;tn1 GO\crnmei,t or the State GoYernrnent or pubE: secto~- 1.111d-~nc:~i::g i:".t::I~d:E5 tc: 25tablish 3uy neYv • industrial undertaking in the Sta1e • Explanation - In this section 'che expressi01~ · Ind,1s tria} C dert:11:ing · s hail hm e the meaning assigned to it in claus~ (d) of section 3 of the Ind,:stries (DcYelop • ment and Regulation) Act. 19.51 (No. 65 of 1951 ) . • 18 . (1) Every person, liable for deduc,ion of tax at source under section 27 shall obtain Registration of per sons liable for tax de a certificate of registration from 1he commissioner in such manner and fom1 as • duction at source. may be prescribed . • (2) Every person required to obtain a cer.:ificate of reg1strat10n under sub-section • (1), shall, within 30 days of his becoming liable to pav tax under this Act, apply for the certificate of registration to the corn.niission':'.r. in the prescribed form • and that authority sha!L after such inqnir:, :1s it considers necessary. \\ ithin 30 days of foe receipt of application. ir the appiication is in order, grant certificate • of registration • (3) Where a person liable for registration h,1s faiied to appl.\ for such certificate. within the time specified in sub-section (2). the commissioner may, afic'r gi\·ing • him a reasonable opportunity of being heard. impose penalty not exceeding one hundred rupees for each day of delay subject to a. maximum of fiw thot1sand • rupees . • (-t) Where a person liable for registration has given false infomiation in any applicaticr, submitted under this section, the commissioner may, after giving • him a reasonable opportunity of being heard, impose a penalty not exceeding • five hundred rupees . CHAPTEl~ - VI RETt:R'iS, ASSESSMENT, PAYMEl\'T AND RECOVERY OF TAX • 19. (l) (a) (i) Every such dealer as may be required so to do by the commissioner Retun1s . by notice sef\'ed in the prescribed m mne,·: • (ii) ever\- registered dealer: and • (iii) eYen· dealer ,,hose registration certificate h:1s been c:mcelled under • c13usc ,dJ or clause (ei of sub-sect10n ( lO) of section 16 . • shall furnish return in such form. in such manner, for such period, by such dates and to such authority as may be prescribed : • • ProYided that the commissioner may. subject to such terms and conditions as may be prescribed. exempt any such dealer from furnishing such returns and statement or permit any such dealer to • • • • 108 ( 106 ) -;_fctl!:\ll~ (!~'fl, ~ 24 ~ 2005 • furnish the return for such different period, in such other form and to • such other autl1ority, as he may direct. • (b) EYer:, dealer required to furnish returns, under clause (a), shall furnish a • statement in such forms and manner for such period, by such date and to such authorit\ as may be prescribed • (:::) E- en' de::iler required to furnish a,1dit report under sub-section (2) of section • 41 shall send such report of auuit along ,vith the statement referred to in clause (b', • (2) If any dealer dis:::o~,ers any omission. error or \Yrong statement .in any return • furnished by him under clause (a) of sub-secticn (l) he may furnish ;:J revised return in the prescribed manner ~nd 'Yithiri the prescribed time. • (3) Every dealer required to file return under sub-section ( 1) shall pay the full amount • of tax payable according to the 1eturn as required by sub-section (2) of section 25 or the difference of the amount of tax payable according to the revised return • as required by sub-section (3) ot'the said section and the full amount of interest, if any, payable under clause (a) or clause (b) of sub-section ( 4) and shall furnish • the proof of such payment along with t~e return or the revised return, as the • case maybe. (4) (a) Ifa dealer required to furnish return under sub-section (1), - • • (i) fails to pay the amount of tax payable according to a return for any period in the manner prescribed under sub-section (2) of section 25; • or •• (ii) furnishes a revised return under sub-section (2) showing a higher amount of tax to be due tha..TJ. was shown by him in the original return; • or • (iii) fails to furnish return, such dealer shall be liable ,to pay interest in respect of, - • (1) the tax payable by him according to the return; or • • (2) the difference of the amount of tax payable according to the revised return; or • (3) the tax. payable for the period for which he has failed to furnish •· return, at the rate of 1.25 per cent per month from the date the tax so • payable had becomi; due to the date· of its payment or to the date of order of assessment, whichever is earlier. • Explanation - For the purpose of this clause, - .• . ' (1) where the period of default covers a period less than a month the • interest p::iyable in respect of such period shall be computed ~~~ (2) 'month' shall mean thirty clays. • • (b) If a registered dealer haying furnished a return under sub-section ( l , or 2. • revisC'd return under sub-section (2) for any Qeriod and paid the tax payz,.~,:e h~,-=~C~==- according to such return or revised return after the tjme prescribed • . -~--------:-------------~---- • 108 ( 107 ) • • fails to pa 1..rest along w1Lll such return or re,;ised return m accordauee with the prrnismns of clau e (a). Lile commissioner-shall Le,. Lhe interest • liable LO be paid by the dealer and after g1vwg the dealer a reasonable opporturuty of being hear may direct him to pay in addition LO the ta.· • pa-yable or paid and the in rest pavable b) him. by way of penalty a sum qual to l'\\O per cent p~r month of the ,1mow1t of interest from the date • such interest had become due to th ... da of ils p~_·mem or to t11e date of 1.;. 0rder of assessment. whichever 1S earlier. • (c) lf denier fails \\ilhoul sufficien cu e to compl) with Ute requirement of • oticc fssued under sub ect1on (.) he cotlllillssioner may after giving the dealer area ona I opportunity of ~ing he:.ird, direct him to pa), in • nddit1on to :uI) tax pd_ bl or pai b: nm. by, ·a~ of p,malty a sum of one hundred rupees per da_ of default subji.: t lO a ma'Ximum of mpees • five thousand . • (d) Where,-. • (i) no tax is payable by a registered dealer committing a default under • sub-clause (iii) of clause (a), or • (ii) a registered dealer having-paid the tax payable according to a return in time fails to furnish the return in time; • The comnnssioner may after g.. mg such dealer a reasonable • opportunity l:k:1 g heard direct him 10 pa by way of penalty a sum of rupe ff\ per dtl) of default subject to a maximum of • rupees one thousand . • Returns to be fur Every person registered under section 18 shall furnish a return· in such from, in · 20, (1) rushed by a person li such manner, for such -period by su.;:h dates and to such authority as 111ay be able for tix deduction • prescribed . at source. • Eve-ry such retmn shall be a mp:micd b) a treasury cll.allan in proof of payment (2) • of full amount of tax due according to the return A return without such proof of payment shall not be deemed ha e ben..n duly filed . • 11ere a pcrso1 has " ilhout • onabl c-au e failed 10 fit~ -such a return with in • the pre cribed lllllC, lie ~ommissioner n~. after gn·ing !um a rea oruible opportunil) of being heard. impose npon him a penalty not ex.cceding one • hundred rupee for each day of dela_ •. • .,.,.he State Goveninient may, subject to such conditions as may be specified. (4) exempt a.ny person ')r class of persons from fumi hing returns . • Assessment of tax. The assessi-nent of every registered dealer shall be made separately for every • 21. (1) year: • Provide~ that, • (a) the commissioner, inay, subject to such conditions and restrictions as may be • prescribed assess the tax due from any dealer for any part of a year, • (b) a registered dealer who claims a refund of input tax rebate under the provisions 0f sub-section (4 ) of section 13, - , • (i) in his return for any quarter of a year and makes an applicanon for that • purpose, along with such return or before the date on which U1 return for the subsequent quarter becomes due, or · • 108 ( 108 ) • (ii) in his returns for a year and makes an application for that ::,urpose before the date on which the return for the first quarter of the s:,bsequent :-ear • becomes due. the assessment of such dealer for that quarter or year, as the case may be • shall be made in accordance with the provisions of sub-secjon (4 ) \'yithin • a period of ihree months from the date of receipt of the application. (2) Whee a registered dec1ier other than the registered dealer refeaed to in the • o; 0Y1so to sub-sec-tion (ll has furnished.- • (i) all the returns for a year and/ or • ... (ii) re,ised retum for any quarter or quarters of such year, in the prescribed • manner and \,ithin the prescribed time or before the date on which the return for the first quarter of the subsequent year becomes due, (iii) has paid the tax payable according to such returns or revised returns as • also interest payable. if any, and • (iv) has furnished the statement under clause (b) of sub-section (I) of section 19, within the prescribed time • • the returns furnished or revised returns furnished by such dealer for that year shall be accepted and his assessment shall be deemed to have been • made for the purpose of_ sub0section (1). • Pro,ided that the assessment _under this sub-section of every such registered dealer who is required to furnish audit report under sub- section (2) of • section 41 shall be deemed to have been made if such dealer has furnished the audit report along "ith the statement referred to, in sub-clause· (iv). • (3) Notwithstanding the proYisions of sub-section (2), the commissioner shall select • for re-assessment a number of such dealers as he deems fit whose assessment for a year is deemed to have been made under sub-section (1) in accordance • with the provisions of sub-section (2) and such selection shall be made during the year immediately following the said year. · • (4) (a) The commissioner shall senre on a registered dealer referred to in the • proviso to sub-section (I) or in sub-section (3) or a registered dealer who is not eligible for assessment under sub-section (2) with a notice in the prescribed fonn appointing a place and day and directing him,- -~ (i) to appear in person or by an agent entitled to appear in accordance with the provisions of section 24 : or (ii) to produce evidence or haYe it produced in support of the returns; or • (iii) to produce or cause to be produced accounts. registers, cash memoranda or other documents relating to his business; (b) The commissioner, after hearing the registered dealer or his agent and· examining the evidence produced in compliance with the requirements of sub-clause (ii) or sub-clause (iii) of clause (a) and such further evidence • as he may require, shall assess or re-assess him to tax. • (5) If a registered dealer referred to in clause (a) of sub-section ( 4 ). ~ • ,a.1 has n.._"'{ fumi::hx returns and statement in respect of any period by the • piCSU:merl dale (.'II' • • • • 1 03 ( 109 ) • has kno·singly fo11,ishcd incomplete or inccrrect n.:rnrns or s,,,,.err;c'nt 5::ir • am penoct: or • ha,, ing furnished such returns has failed to comply \,·:th ,L:, J th..: tern of a notice issued under clause (a) of sub-section {4); or • • d 1 (i) has not maintained any accounts, or • (ii) the accounts maintained by him are not in accordance ,,it11 the provisions of sub-section (1) of section 4 L or • (iii) has nm reguiarly empioyed any method of accounting, or (iv) the method employed is such that in the opinion of the commissioner • assessment cannot properly be made on the basis thereof, • the commissioner, shall after issue of a notice in the prescribed form and in the prescribed. manner. assess the deale: to the best of his • judgment. • (6) ..) If upon any information which has come into his possession, the in commissioner is satisfied that any dealer, being liable to pay tax respect • of any period has failed to apply for registration, the commissioner shall • within one calendar year from the date of completion of the proceedings under sub-section ( l) of section 5 proceed, in such manner as may be • prescnbcd to assess such dealer and assess him Lo ta · lo 1.he bcsl of his JUdg.Ji!Clll in respect of the whole of such penod and shall impose upon • him. by Wa) of penalty, a sum two urnes of. e amount of u1. · so assessed . • •~_; \ In respect of periods. sub equent to the period referred tp in clause (a), during which ti1e de-~ler has failed lo apply for registration. the amount of • tax oue from lum referred 10 in i11Q 9 id clause sh II be . ssesscd separately for each year. • (7) the assessment in respect of a registued dealer rei'crre.:l to in daus~ (a) of • sub-section ( 4) shall be made \·, ithin :1 period of one ca end;,r year from the end of the period for which the assessment is to be , 1ade, • • the assessmerJ in respect of a dealer referred to i0t clause (b) of sub-secticn (6) for any period shall be made withm a 9uiocl of one c;ilendar year from • the end of such pe;iod : and • ·) in respect ot a dec1t_er. ·:_inder c!::n.1se c_~_( sub-sc:tio·21 (_/J) si1011 be r!ic!d.e \Vithin a per::od of one c:1l~nd&r yee1; iro~~. :·~e ccn-::1 ~r,c[1J~~!1t of • proceed:~gs unJer the s<1~d sub~se::tton : • ?ro\ ided th:i, - • (a) \\here a fresh assessme,'t has w be made to giYe dfect to any finding or direction comained in an.\ order under sections -t8. 49 and 55 or to • an> order of the CiYil Coun. High Coun or Suprer:e Court. such oe assessment shall made \\ithin a period of one calendar year from • the date of the order containing such finding or direction or the order of the Civil Court. High Court or Supreme Court. as fae case may be; • (b) where an order of ex-parte assessment of a registered deaier referred • to in clause (a) of sub-section (4) is set-aside and case reopened under • section 36 for making a fresh assessment, such fresh assessment shali be made within a period of six calendar months from the date of • • 108(110.) • • setting aside the ex-parte order of assessment or within 1he period laid down in clause (i) whichever is later; and • ( c ) nothing contained in this sub-section shall apply to proceedings • initiated under section 22 or any proceeding other than assessment or re-assessment of tax that may be instituted under any other provisions • of this Act. • (8) Noh\ithstanding anything contained in sub-section (7), where assessment or re-assessment proceedings in respect of an) dealer relating to any period cannot • be completed b:::forc b . ·pin of lhe period specified horefore in tbc said sub seclion. th St 1e Go,enune, t. ma m notific.ation. for reasons-to be recorded • m "ntmg e,1e11d t1 e peri d for the completwn of such assessment proceedings m respect of ch d alers hy uch furlher period as may be specified in such • notification • (9) (a) where, a registered dealer claims refund of tax or input tax rebate in his • return for any quarter or return or returns for any year and makes an application for his assessment for that quarter or that year but his assessment • is not completed within the time specified in the proviso to sub-section (I) the claim made in the return or returns for that quarter or year shall stand • accepted and such dealer shall be en,titled to the refund of the amount of the tax or input tax rebate. · • (b) where the assessment for any year of a registered dealer,- • (i) other than a registered dealer referred to in the proviso to sub-section (1). and • c, • (ii) . a registered dealer who has not furnished any return or returns for that year, is to be made under the provisions of sub-section ( 4) or • sub-section (5) is not made w1thin the time provided in sub-section • (7) or within the wne e:tended under sub-section (8), then,- (a) • the returns furnished by the registered dealer in (i) above shall stand accepted and he shall be deemed to have been assessed • for the purpose of the Act. • (b) the assessment of the registered dealer in (ii) above shall •. become time-barred. • Assessment/reassess- 22 (I) Where an assessment or re-assessmei1t of a dealer has been made under this Act ment of tax in certain circumstances. or the Act repealed by this Act and for an:v reason any sale or pUTChase of , goods liable to fax under this Act or the Act repealed by this Act dudng any • period .- • (a) has been under assessed or has escaped assess1pent, or • (b) has been assessed at a lower rate, or • (c) any wrong deduction has been made while making the assessment or • (d) a rebate of input tax has incorrectly been allowed while making the • assessment, • (e ) is rendered erroneous and prej_udicial to the inteRst of re\-en~ ~~t to or in the light of an)· judgment or order of any Coun 0r Board. whi;:~ • has become final. • • • 108(111) • • the conwjssioner may. a! any time ,,, ithin a period of three calendar years froru the date of order of assessn:t;.' uroceed in such manner as may be • prescnbed. to sssess or re-::issess. as the ~,se may be th-e tas payable by such dealer a;."i:er making S,j;::h rnquif\· as he :onsiders necessa~. and assess • or r.:-assess to t.ls • (2) The commissioner shall. ,, here ;_he omission ieading to assessment or re assessment made under sub-se:tic,n 1 1· 1 is ;mribmabie to the deakr. impose upon • him a pwalty not exceedi,1g mice the arnonn~ of tax so assessed. or re-assessed but sh::ill not be less than ~he amount of tax as:;essed . • • (3) The assessment or re-assessmem ,~ndcr ,1.1b-se.:t10n \ l l shall be made within a period of t\rn ealendar \ -~3rs from the Gate of commen~ement of the pro~eedings -• under the said sub-section • 23 In computing the pericd of limitation prcscnbd for assessment or reassessment as the Exclusion of time in case may be, under section 21 or section 22. the time during which any assessment or asessment proceed ings. • reassessment proceedings remained stayed under the order of any ciYil or other competent court, or under the special or general order of the commissioner issued • under section 47. shall be excluded • 24. (1) Any dealer who is entitled or required to attend or appear before any officer Appearance before appointed under section 3 in connection \Vith any proceedings under this Act, taxing authorities.. • otherwise than when required under section 45 to attend personally for examination on oath or affirmation, may authorize in ,uiting to attend or appear • on his behalf, a person being a relative of or a person regularly employed by the dealer, or a legal practitioner or a chartered accountant or a tax practitioner. • (2) For the purpose of sub-section (1) any person who - • (a) before coming into force of this Act, had been enrol.led as a sales tax • practitioner/ tax practitioner, or • (b) holds a degree in law or commerce or the degree of bachelor of arts with • economics as one of his subjects conferred by any Indian university incorporated by any law for the time being in force or by any other • university as the State Government may, from time Lo time by notification, specify; or • (c ) does not possess anv of the qualifications referred to in sub-clause (b) but • has held a post, in the Sales/Commercial Tax Department, not below the rank of an assistant sales tax officer/ assistant commercial tax officer for ·• at least ten years and is granted a certificate by the commissioner having regard to his record of service in the department as being a fit and proper • person to appear in any proceeding under this Act, shall be entitled to appear as a tax practitioner. • • (3) Every person referred to in clause (b) or clause (c) of sub-section (2) who is eligible to appear as a tax practitioner in any proceedings under this Act shall • get himself enrolled on payment of such fee as may be prescribed . • (4) If the commissioner is satisfied that the application for enrollment is in order. he shall issue to the applicai'1t an enrollment certificate in the prescribed form. If • the commissioner, after making such enquiry as he deems fit, and after giving the applicant a reasonable opportunity of being heard is not so satisfied, he • shall, for reasons to be recorded in writing, reject the application . • (5) Notwithstanding anj1hing contained in sub-sections (1) and (2) no person who has held any post in the commercial/sales tax department not below the rank of • • • • i 08 ( 112 ) ~~ ~, ~ 24 i::rR 200 S • a cr,mme• - 11/s:i -ta pector shilll be entitled to represent any dealer in any pro~eedi tg un 1 I is A~ :- • • (i) if he has at any time, passed aIF orde1 :in s1d1 proceeding, while he was holding any post in the department: • (i:) if the place cfbu,ines~ of the iealer ,vhom he desires to represent is in the • district o:-circle i\ithin the territcrial jurisdiction of which the head quarter of the office of tile co.:nmercial tax department in which he had held such • post was located, unless a penod of two years has elapsed since he ceased to hold that post . • Pw,·ided that nothing in clause (ii) shall apply to such person if the representation is to be madE before an officer holding a rank higher than the rank last held by such person. • (6) No person who has been dismissed from Government service shall be qualified • to represent any dealer under sub-section (1). • (7) Jf an, ta · practitioner is found guilty of nusconduct by 1he comm, sioncr in • counect1on with .my proceeding nnder this Act or lhe Central Sales Tax A t, I 95() (No. 74 of I 956) or the Act repealed by Lh1s Ac1, lhe commissioner m-a • • pass an) order for Jwarding him p1m1 hment including disqualification fmm appearing as a lax pracutioner in an\ proceeding under the aforesaid Acts. as he • deems fit : Provided that no such order shall be passed unless he is given a reasonable • opportunity of being heard. • (8) An) ta.· pracutiuner "hose application for enrollment is rejected under sub- • ect.ian (4) or who is d1 qualified unde1 sub-sec on (7) may within sixty days of the direction ~lating thereto appeal to tl1e Board. • (9) If any advocate or chartered accountant is found guilty of misconduct in • coru1ecuon 'vvith any proceeding under this Act or the Act repealed by Lhls Act, the commissioner shall refer the ma11cr to the autl1onl} empowered LO take· • d1sc1phnary action 2gain~ the persons of these prof'esstorn or taking appropriate • action Payme_nt ant! recov- 25. (1) The tax payable for each year shall be paid in the manner hereinafter provided • er.,- of tax, interest at such intervals as may be prescribed. penaltJ· and orher • dues. (2) Before any registered dealer furnishes any return as req1 ired by sub-section (l) • of section 19, he shall pay in 1he prescribed manner and '' me, the full amount of tax p,1yabie according to such return and the amount of in -~rest under sub-section • (4 ) of section 19, if any payable by him. • (3) If the statement to be furnished under clause (b) of sub-section (1) of section 19 or a revised return furnished -by· a registered dealer in accordance with the • prow ions f sub-sei:ti,,m t2) cf Ille said section shows a higher amount of tax Lo be due tl1a11 was sho,H in the origin:1! return or rerun . he shall pay the • difference and ihe !merest payable, if am. under sub-secuon (if) of section 19 in su h manner and lime as llUly be prescribed. • • (4) Notwithstanding anything co_ntained in sub-section (2) or sub-section (3), where the r1egistersd dealer is the Central Government or a State Government or any • of their departments, the commissioner may, subject to such terms and conditions as may be prescribed, permit such dealer to pay the amount of tax by book • adjustment. • • ~~ ~, ~ 24 ~ 2005 108 ( 113 ) • (5) (i) The amount of tax - • 1a ) due where the returns were famished without full payment of t2x, or • (b) assessed or re-assessed under sub-sections (4) and (5) of section 21 • less the sum. if any. already oaid by the dealer or i:erson in respect of d1e said year tcgether ._,,ith interest. if ,~ny. required to be paid and the • pcnalt} if anv. directed to b':? p2id uder :l;:;,..:se fc) of sub-sec:tiJn (-1-) • of secnon 19. or • (c) (i) assessed under ~·.1b-section (6) of section 21 or section 22 icgether \Yith the i,itere:,t and! or penalt,·. if 3n\·_ directc"d to be paid thereunder. • and -• (ii) the amom1t of penalt, 1f any imposed or directed to be paid unde~ ?nY prm isions of this Act not :o, ered under sub-clause (b) and (c) . • shall be paid by the dealer or person in the prescribed manner by such • date as may be specified in a notice in the prescribed form to be issued by the commissioner for this purpose and the date to be so specified shall· • ordinarily be not less than thirt}' days from the date of service of such notice . • (6) Where on an admission of a first appeal or a second appeal, the appellate ;mthority • stays the recovery of any amount of tax assessed or penahy imposed and on a • decision i11 such appeal by it the amount of tax or penalty so stayed has been maintained in whole or in part by it, the deal.er shall be liable to pay interest • under sub-section ( 4 ), of section 19 on such amount at the rate of 1.25 per cent per month for the period from the date on which the recovery of such c1m0tmt • was stayed by the appellate authority to the date of its payment after the decision in appeal. • (7) If, for any reason, a dealer or person, is unable ro pay the tax assessed , interest • payable or levied or the penalty imposed on him under tl1is Act or the tax payable by him in ::1dvance of assessment \\ithin the time specified therefor in the notice • of demand. he may apply to the commissioner in writing to grant him further time for payment of such amount or to permit him to pay such amount in • installments Subject to such conditions and restriction as may be prescribed . the commissioner may grant further time to such dealer or person or allow him • to pay sw::h amount in installments on such conditions as he may deem fit to or • impose. Where any extension of time pennission to pay by installments is granted, the dealer or person shall be liable to pay interest on such amount from • the last date on which the amount was due to be paid in accordance with such notice of demand. The interest shall be paid at fifteen per cent per annum for • the period commencing from such last date • (8) Where a dealer or person does not pa) the tax assessed or the interest levied or the penalty imposed on him or any other amount due from him under this Act • within the time specified therefor in the notice of demand and the dealer or person, has not obtained any order under sub-section (7) or has failed to pay the • amount in accordance with the order passed by the ~ommissioner under sub~ section (7), the commissioner shall, after giving the dealer or person a reasonable • opportunity of being heard, direct that such dealer or person shall. in ::iddition to the amount due, pay by way of penalty a sum equal to 1.25 per cent of such • amount of tax, penalty or any other amount due, for every month, for the period • for which payment has been delayed by him after the last date on which such amount was due to· be paid . • • • • 108(114) ~h,l~PI~ m, ~ 24 llFT 2005 • • (9) (a) Where the State Government after such enquiry as it may deem fit, is of the opinion that genuine hardship is being caused to a dealer or person • due to any proceedings initiated for recovery of any amount outstanding against him, the State Government may, subject to such restrictions and • conditions ;is may be prescribed, grant to the dealer or person additional time to pay such amount or may grant facility to pay such amount in • instalhnents and pending the completion of such enquiry, thP State Government may stay the reco~'ery of the dues. In respect of every such • facility the dealer or person shall be liable to pay.interest at the rate specified m sub-secl!on (7): • • Provided that no such facility shall be granted to the dealer or person unless he has in the first instance applied in this bei1alf to the commissioner • under sub-section (7). • (b) If the dealer or person does not comply with any order passed by the State Government. the commissioner shall impose on. him penalty under • sub-section {8) • (10) Where the commissioner is of the opinion that interest payable by a dealer to whom any facility has been given under s11b-section (7) or sub-section (9) has • caused him hardship, the commissioner may remit such portion of the interest payable on the dues or on the penalty imposed in accordance with the order of • assessment er the order imposing penalty, as is in excess of the tax or the penalty paid or payable: • Provide~ ti'1a', the commissioner shall not remit the interest unless the dealer has • paid in full the amount of tax and/or penalty required to be paid by him. • ( 11) (a) If any amount of tax, interest, penalty, or any other amount due under this • Act or the Acts repealed by section 52 of Act No.2 of 1959 or the Act repealed by section 81 of Act No 5 of 199 5 or the Act repealed by this • Act (hereinafter referred to as the repealed Act) remains unpaid on the expiry of the period prescribed for the payment thereof by or under this • Act or the repealed Act or on the expiry of the period specified in any notice of demand or order issued or made under this Act or the repealed • Act or the rules made thereunder, for the payment thereof, the dealer or pers-011 liable to pay such amount shall be deemed to be in default as to the • · whole of the amount then outstanding; • (b) When a dealer or person is in default or is deemed to be in default under • - clause (a), the amount outstanding shall be recoverable as an arrear of land revenue according to the provisions ·of Chhattisgarh Land Revenue Code, 1959 (No. 2 of 1959) and for the purpose of effecting the recovery • of such amount - (i) the commissioner of sales tax shall have and exercise all the powers • and perform all the duties of the conunissioner under the Chhattisgarh • Land Revenye ~ode, 1959 (No. -20 of 1959); • (ii) an additional commissioner of sales tax shall. have and exercise all • the powers and perform all the duties of the Additional Compiissioner under the said code; • (iii) a deputy commissioner of sales tax shall have and exercise all the • powers and perform all the duties of the collector under the said code; • • • • 108(115) • mftB•i~ {l~ll;f, ~ 24 ~ 2005 • (iv) an assistant commissioner of sales tax shall have and exercise all the powers and perfqrm all the duties of the assistant or a deputy collector • under the said code; · • (v) a sales tax officer cµid assistant sales tax officer shall have and exercise all the powers and perform all the duties of the tahsildar under the • said code. '• • (c) Every notice issued or order passed in exercise of the powers conferred by clause (b). shall for the purpose of sections -l&, 49, 55, 56 and 66 of • this Act be deemed to be a notice issued or an order passed under this • Act. -• (12 Where in µursuance .:,f. ub- ecuon 11 any proceedings for tlte recovery as .in an-ears of land re,·enue of any ta:· penalt. interest or part thereof or an) other • amounl remaining unpaid have been commenced and t 1e amount of tax. penalty, imere I or any other ·unount t5 rub equenll~ mocWied. enhanced or reduced in • consequence o aa.y .1ssessmem m, de 01 order p·,ssed ID appeal under section .l~ or re\ i 10n under sectlllil -1 J or n.: .t.ific-a ion cf •uistake under ecuon 56. tbe • commissioner sh:ill. m such manner illld Tiithin su h period as ma_ be prescnb d. infonn according!_ 1h dealer or person a d t11c authoriij b:- ,, hom or under • whose mder the recm eT) is lo b"' .ta c an :!rcu n such proceeding. ma) be continued as if the ;m10U11I of tax.. 11l • t • o n · C1thcr amount as modified_ • euhauced or reduced. hn be ... n St t , x pc1~all_ ·. interest or an~ other amount which was to be recovered under sub-section (11) . • Where any registered dealer fails to :urrjsh :::ny retL1rn for any period as required 1'11:rnumt uf t:u in ad • 26. (1) ,•1111ce of· c:-, ment ,111 by sub-section ( l) of section 19 and fails to pay the tax payable for such period, foilun Ill furtti:sh re • turns. (a) the commissioner may, if the tax payable by such dealer in a year does not • ordinarily exceed ten thousand rupees; and •• (b) the commissioner shall, if the tax payable by such dealer in a year exceeds rupees ten thousand, require such dealer to pay such tax, in the manner • laid down in the following rub-sections. in advance of an assessment which may be made under section 21. • (2) The amount of tax payable in advance under sub-section (1) shall be computed • by the commissioner as under : - • (a) . Where a registered dealer has een assessed to tax for any previous year ~• or p;m thereof. the tax payable in ad,,ance shrtll be an amount wluch bears to the amount of Lax assessed in respect af the lalesl previous year or part • thereof the same proportion as the period for which the lax payable ht advance bears to the period for which the latest assessment was made . • (b) Where a registered dealer has not been assessed to tax for any previous • year or part thereof but has furnished the return as required by sub- section (I) of section 19 for any period. the tax payable m advance shall be an •- amount which bears to the maximum amount of tax payable according to any such return the san1e proportion as the period for which the tax payable • in advance bears to the period for which such maximum amount of tax was payable according to such return. • (c) Where a registered dealer has not been assessed to tax under 1his Act for • any previous year and no returns pave been furnished by him for such year or where a registered dealer has no previous year, the tax payable in • advance shall be such amount as the commissioner may determine to the • best of his judgment. • 108(li5; • • (3) After the expiry of the ~ate by which the return has become due. the commissioner may issue a notice in the prescribed form to a registered dealer • who has failed lo funnsh such return requiring him to pay in the prescribed manner aud withm the prescribed time the tax payable in advance computed in • accordance \\ith sub-sl!cuon fl). • (4) ~f an3 register::d dealer who is required under sr1b-sectioo (3) 10 pa I he tax in adrnnce furnishes the return u11dcr sub-scctiou 1) of seclion 1 u and pavs ille • arnount of tax in accordance with I.he pro is.ions of sub-section ( 2) of eclion • 25 on or before .the date pec1fied in 1he notice issued under sub-secuon (3} or satisfies the commissioner lhat 1he return had alread) becu furnu;hcJ b.) lum by • the date b: \1 hich it was due. the said notice sh:ill stand cancelled. (5) • The tax payable in advance -0r all) pan then:of Jcfi lJ.11paid \\ itlun tbc time specific:d u, th notL ssued under sub-section (3) sliaJI be reco erablc as an •- arrear of :md reve1 uc for "'' hich purpose the provisions of sub-sections ( J I) and (12) o 5el..!'on 2 · hall muratis mutandi · appl 1 • (6) The tax paid under this section shall be adjusted towards the tax assessed or re • assessed under section 19 _ • Deduction and pay- 27. (]) ment of tax in certain Any person responsible for ma;.ing pa) ment of any sum La an, dealer as a e:ases. consideration for the sale or suppl) of any goods m pur u.ance oJ a comracL • between such dealer and the Central Goyernment or a State GoYcmmem • (hereinafter referred to in this secuo11 as the purcha er). shall before creditmg such sum to the account of the dealer or before payment I hereof 'FJ cash or b) • issue of a cheque or draft or bv an~ other mode_ deduct an uruoun1 equaJ to lhe amount payable by the purchaser to the dc:i.ler by ,my of lax, \ here the total • amount of the bill exceeds rupees fi c Lhousand and shall pay it to I.he Stnte Government in such manner as may be prescribed • (2) Notwithsmndmg anything contained in any other provision of this Act, any person • letting out a works contract of value exceeding rupees three lac to a contractor 111vohing sale f any goods in the course of execution 1heroofbJ the contractor • shall before m,1lcing the paymen1 of an~ amorn1t tmv::irds- lhc \.lluc of such contract to him, deduc1 al Lhe rate of two percent an amount towards the tax • payable by the contractor under Uus Act. • (3) On deduction of lhe amount under sub-section (I), or sub-section (2) the person makmg such deduction shall issue to I.he dealer or the contractor, as the case may be. a cert:i:Jkate lhercfor m lhe prescribed form .and shall deposit such 1mow1t in to Uie Government TreaSUI}' in such manner and within such period as may be prescribed. _ ( 4) An person making Lb.e pa~ ment under sub-section (I) or sub-section(2) shall • be deemed to have made the payment on the authority and on behalf of the dealer or Lb.e contractor and tl1e receipt for such paymentshaJI constitute a good • and sufficient diseharge of the liab1li1~, of Lb.c purchaser to the dealer or the contractor to the extent of the amount specified in the receipt. • (5l Where any payment under su~section (I) or sub-section (2) is made by a • purchaser or the person letting out the contract, on behalf of the d~aler er the ;:on~ra.::tar such payment shall constitute a good and sufficient discharge of the • li.:ibili~y of the dealer or the contractor to pay tax in respect of such transaction r;,j ~ 3.mount so paid shall be adjusted by him in such_ manner as may b~ • p:.:.s.:Jb;d_ • 6) Where a person CODtra\>t:nes the provisions of sub-section (I), sub-section (2), or ~on (3) the commissioner may impose upon such person by way of •• • • • • • -~ ~= .1ir· c'..L L~~~CUY-~~ 1 .rhicb s:1111 t-~ 2 re:.-cer.l rer ::·~or:t:J c~~ !.·:,:<:: -r-~:c:_: -'· ---..'-. -~~[f:.,r~ • : -- ½e deiL:L~d ·mde:i- s1.:l>"'S~ctisOD ( l ~: 8T sut:-sc:tiC.'1 (2\ S':_l~;j::ct (,~ ·~ :1:: ,-~=Ti.".l ,,..l ~·~ 15 p::-~-:~Et cf :;n•=~~ ~n1.0~1L~~- • ,:-~y ~:~=~-~ ';\~Lcil 2 perso:1 is ~e;..1:1ired ;: .. ~ dcd:Ic~ J_r.cl~!" :::uc <~ ~l>~c;: 1. _ . ;e:~10~.,: ·i ,-ff ~he penalty ic1posr::d under s1.:b-'3e~:1 -Jn if it r~!'!d!l~=- u11;.;:aliL1 ~,e • .:--::ca;. eL1C1-": .:-1s an a2rear cf 18nd rey._,_!;n~:e . • 1 ~~i =>:e-ry person ma..~icg a deducticn under s~10-se·c:t1on · ~) c;:- :iL~.J i-~~~i~Tl t..:. • ~1~. . _~11 17.lrr~ish a stalement in such form) to such authoritY. i~1 sDch :;T1:;.-:-111:.~r :11:.d -,ri~hiE • :i'lCil tnne c~s may be prescribed . • E1:pl•mution - For the purpose of sub-section (2), ··person'· r.1eam - • j) Department of the Central or the State Government. • •ii) Public Sector Undertaking, • (iii) Municipality and Municipal Corporation, • (iv) Authority constituted under any law for the tirn;:: bein~ in force, • (,') Limited company. • 28 Nonv,J\standing anytlling contained in sectjon 27 no deducton tmvards te1x un.:2, the ~aving for· pet·soa re • sponsiblic fur d~duc provisi,:'ls of the said sections shall be made from any considerati,Jn payable to a fom of tax at source. deakr or person, if such dealer or pe;rson famishes to the perscn respor:sible for paying • any a,~ount in respect of the sale or supply of goods a certificate in writing in s:rch • form ov such authoritv in such manner as may be prescribed . • (l) Notwithstanding anything contained in section 25 or any fa,\ or co11tract to the Special moile of re contrary, the comni.issioner or any officer _other tl,an th~ ofrlcer appoin1ed under covery. • dause (g) of sub-section ( l) of section 3. may at an;-' tim': or from time to time, by a notice in the prescribed form a copy ofwbic:11 shall be stnt to the (kale~ or • p~r~on, at his last address known to :he officer issuing the ncfr:e. require, - • .-l) any person fro111 \\'hOE1 any Jn1ou11t is d_1e or i~12, beccrnc du~ tc a d\2ct!~r or per:.:u1 \':ho h:·:~ fc1ih?d ,.o •~·J1~1pl:-. \\ith a 11ctice 01: j~r:taGJ. fiJr any an1ount • due under lhi~ 1~~t • J l ariy ~e:-son ,._l L(· hc,lts 0r ::·,~ry ~-;r!Js.:!q~(:ntJy hold any mo1,,_e; for er on ~-.ccc':EL c~- st::l~ dealer or cer::c~1. t.:) Pc\\ to the Gu. .- Irr111nc~n :..n~:der ~l1is sub~;;~·::ion. ;j t!~cr fc1---rh·~·•. itl1 or up:-n ~Le :n~~-n.;::~- t:'econ~ ~ng Jve Gr being held. -=-~ 1-•.i-r;iE., :.be -tir:.:_e s~e,::fied i~: the n:;t]ce (not Ce.lug C·~fore ihc 1~1one~-, • • due frcrn. the d~ci~t:-r or pti~~o/. 1n resiJect cftbc :~Jre2r:; Jf~h~ ~Jx. interest ar1-d penalty under :his -~~tor tl:c .,,, hole of th~ :-~10LeY \Yi1en it is !·~ss than • that 2J1~ount. • L-..:planation -For the pur;ose of this sub-section the 31'.lOL,lll d;ce to a ,kalc:1 or persor or tnoney held fol" or on acccm,· of r2 ds.aler or perso:1 oy 2n.y • person shall be computed after taking into account such claims, if arv. as rnay have fallen due for payment by such d~akr 01 person. to such p~rson. • as may be lawfully subsisting . • (2) 'i'he Officer issuing a notice under sub-section (1) may at any time or from time lJ time amend or revoke any such not.ice or extend the tinm for making ·:my • ,,ayment in pursuance thereof. • • • • (3) Any person making any payment in compliance with a notice issued under sub~ • section (1) shall be deemed to have made the payment under the authority of the dealer or person and th~ lreasury receipt for such payment shall constitute a • good and sufficient disdmrg;: of the liability of such a person to the dealer to the extent of L'ie amount specified in the receipt. • ( 4) Any person discharging any liability to the dealer or person after service on hir.1 • of the notice issued under sub-section (1) shall be personally lmble to the State Government to the e~'tent of the liability discharged or to the extent of the liability • of the dealer or person for tax or penalty or both, whichever is less. • (5) Where a person on whom a notice is seIYed under sub-section (1) proves to the • satisfaction of the officer "ho issued not" ce tJ at th sum dem.im.le.cl or any part thereof was not due to the dealer er per on or that he Jid not hold any • - money for or on accouHt of the deal r or per on, at the time the notice was served on him, tllen nothing contained · Llus section hall be deemed to require • such person to pay to the Government any such money or part thereof, as the case may be. • - (6) Any amount of money, which a person is reqmred ta pa} under sub-section ( 1) • or for which he is per-sonally liable to the State Goverumen.t 1mder sub-section (4 ), shall. if it remains unpaid, be recoverable as a11 arrear of land revenue. • (7) TI1e pro,·isfons of this section shall be without prejudice to any action that may • be taken for recovery of the arrears of ta~, interest and penalty, if any, due from the dealer or person. • Payment of tax in case 3O . (1) When the ownership of the business 'of a dealer liable to pay Lax under tltis AcL • of transfer or dicontinuance of busi- is entirely transferred. the transferor and Lbe JTimsferee shall jain,U_ and severa fly • ness. be liable to pay the tax together with penalty. if an)-. o,r interest or penalty payable in respect of such business for any ear or relatable to a part of any • year and remaining unpaid at the time of I.he ITansfer and tJ1e lrausfer.ee shall also be liable to pay the tax on the sales or purchases of goods effected by him • with effect from the date of such transfer and shall within Lhi.rty days of tJ1e transfer apply for registration unless he alieady l10lds a regist.ration certificate. • (2) When a dealer is a firm or association of persons. or a joint Hindu Family and • such firm, association or family has discontinued business - • (a) the tax payable under this Act by such firm, association or family for the period upto the date of such discontinuance may be assessed and deternrined • as if no such discontinuance had taken place; and • · (b) every person who was at the time of such discontinuance a partner of such • fim1 or a member of such association or family shall notwithstanding such discontinuance be liable severally and jointly for the payment of the tax 1 • P,ayable by such firm, association or family, whether such assessment is made prior to or after such discontinuance and, subject as aforesaid the • provisions of this Act shall apply as if every such person or partner were himself a dealer : • Provided that when it is found that a change has occurred in the constitution • of the firm or association or that such firm or association has transferred its business and the tax payable by a partner or member as aforesaid cannot • be recovered from him, it may be recovered from the firm or association as /reconstituted or from the transferee : • • • 108(119) • Explanation -The dissolution or reconstitution of a firm or association of persons or partition of Joint Hindu family shall be deemed to be • discontinuance of business "ithin the me:ming of this sub-section . • (3) The proYisions of this section shall muuris lll!ltandi.~ apph 10 any arrears of tax payable un_der the Act repealed b;- section ~; 1 of Act No .5 of 1995 or the Act • repealed b, this Act and d,1::

for :.im , ear or ,datable to a part of am :, ear prior to such transfer of business. d1scominuanc.:: or dissolution cf the partnership or • the partition of undi, 1ded Hindu far,,i!Y. as 1he case ma:, be . • 31 Notwithstanding any contracr to the contr.lry. \\here any firm is :iable to pay tax m1der Liability of finns . • this Act. the finn and each of the partners of the fim1 shail be jointly and severally liable for such payment: · ProYided that" here any such panner retires from the firm he shall also be liable to • pay the tax. interest and the penalty. if an~ remaining unpaid at the time of his retirement and any tax due upto the date of retir.:ment though un-assessed on that date . • 32. Where during the pendency of any proceeding under this Act or under the Act repealed Transfers to defrarnl • by section 81 of Act };'o 5 of 1995 or the Act repealed by this Act or under the revenue void . Chhattisgarh Land ReYenue Code. 1959 1"0. 20 of 1959) any dealer creates a charge • on or parts with the possession by \\ay of sale. mortgage. gift_ exchange or any other mode of transfer\\ hatsoeyer of :my of his assets in fn our of any other person with the • intention to defraud reyenue. such charge or transfer shall be \ oid as against any claim in respect of any tax or any other sum p3.yable by the dealer as a result of the completion • of such proceeding under this Act or under the Act repealed by section 81 of Act No . • 5 of 1995 or the Act repealed by this Act or in pursuance of such proceeding under the Chhattisgarh Land Revenue Code. 1959 (°\"o_ 2fl of 1959) . • 33 . Where a dealer dies. his executor. administrator. or other legal representative shall be Asscssmen tireassess • deemed to be a dealer for the purposes of this Act and the prm isions of this Act shall ment of legal repre sentatives . apply to him in respect of the business of the said deceased dealer: • Provided that in respect of any tax assessed·re-assessed or any penalty imposed or any • interest payable by the deceased dealer or any tax. or penalty or interest, which would haYe been payable by him under this Act. ifhe had not died. the executor, administrator • or other legal representatiYe shall be liable to the extent of the assets of the deceased in his hands . • 34. In the case of any guardian. trustee or agent of any minor or other incapacitated person Assessment in special carrying on business on behalf of and for the benefit of such minor or other incapacitated cases. person, the tax shall be le,ied upon and recoyerable from such guardian, trustee or agent as the case may be. in the like manner and to the. same extent as it would be • leviable on, and recoyerable from. any such minor or other incapacitated person. if he were of full age and sound mind and if he ,, ere conducting the business himself and • all the provisions of this Act and rules made thereunder shall appl~ accordingly • 35 . Notwithstanding anything to the contrary. contained in any law for the time being in Tax to be first charge. force and subject to the proyisions of section 530 of the Companies Act, 1956 (No. 1 • of 1956), any amount of tax and! or penalty or interes( if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such • person. • 36. Where in the proceedings for assessment'reassessment of any dealer for any period an Po"'er to set aside an order is passed ex-pane the dealer may :- expartc. order. • (a) if he had preYious intimation of the date of hearing, within thirty days of date • of hearing: and • • • • ,._ . =1=08= (= 1=20= )= ============c='.7=]~--':="? :'. '!~?i"G='::, =i'-<="1!=''f 2=4 =P.=B. =20:0.:5:: ::============== • (b) 1f the d<cctl-.:• n:id ,;c, p;,;•. ,ous i'.,;i,:,;n1on of the date of hearing, within thirty • da, s fr,,iu ,i-.c d",:: or 'C"', ,ct ,_,, , ,,ci, order, apply to the commissioner to set cJside the oder ;,nct rc,:,p,,1: L11e GN: ;n.1d if the commissioner is satisfied that the appiicam did 11,:-,i r..:,_:::-,-.c ni.~:i:c 01 "as preyented by sufficient cause from • appea1ing on the dak fivd.:: -:wy set aside the order.and reopen the case for heanng · • • • (i) no applicuon ~-L,; ,~.:ttm,~ as:de ;,n ex-parte assessment order shall be enter.2incd , : n tee.•, , ,_: -=c:cs._, ,,11ed by satisfactm:,' proof of payment of • the ainCHL•~ =11 -iJ, -, .'C:<:: :,. 1!-~: deakr: • (ii) such ;,:, ,,poi•c:mo« shall be enter wined onh once in the course of such • • Collection of tax by 3 7 ( 1) No person other than.- dealers. • (i) a registered de;.:ler. or • (ii) a person who is deemed to h,..: ,, :q.~istcred dealer under sub-section (9), or (iii) a person required lo deduct any amount by way of tax under the provisions • of the Act. shall collect an~• amount b;, ,Hi_\ of 1 x under this Act. No collection of • tax shall be made by the person specified in (i) to (iii) above except in accordance with the provisions cf this Act and the rnles made thereunder. • ~• (2) Any amount collected by any p~rson in contravention of the provisions of sub-section (1) or any amount ,-oncctcd by any person by way of tax or in an) • other manner not payable under am provision of this Act and nol returned by • him to· the person from whom it was collected sball be liable to for0,:·iture to lhe State Government. • (3) If the commissioner. in the course of any proceeding under this Act or oth.emise. • has reason to believe that any amount is liable for forfeiture under sub-section (2), he shall serve, on the person who has collect·:d such amount, a notice in the • prescribed fomi requiring him to show cause why the said amm1!li should not be forfeited to the State Gm-ernmcnt and on receipt of •hl: reph. :1 ,,ny_ thetcto, • the commissioner shall make enquiry and shall make c.:;c!i or,Jc:r .;;ducting an order of forfeiture as he thinks fit after giving such person a reasonable • · opportunity of being heard. • (4) Where an order of forfeiture under sub-section (3) has been made, the person making the unauthorised collection shall forthwith pay the arno~rnt so forfeited • to the-State Government, if it has not already been paid and on his failure to do so. such amount shall be recoyerable from him as if it were 3 tax due from him. • • (5) Where an order for forfeiture is passed. the commissioner shall publish or cause to be published in the prescribed manner a notice therefor for infomration of the • persons from whom the amount so forfeited had been collected giving such details as may be prescribed. • (6) On the publication of the notice under sub-section (5) a refund of such amount • or part thereof may be claimed from the State Government within one year from the date of publication of the said notice by the person from whom it was • unauthorisedly realised by way of tax and for this puipOse the person claiming the refund shall make an application in the prescribed fonn. • • • ~~ ~, ~ 24 i:rr'iT 2005 108 ( 121 ) • (7) On receipt of an application under sub-section (6) the commissioner shall hold • such enquiry· as he deems fit and if he is satisfied that the ciaim is valid and • admissible and that the amount so claimed as refund "as actually paid to the State Government and no,refund or remission in respect of that amount ·was • granted. the commissioner shall refund such amm:n1 or am p:n1 thereof tG the person concerned . • 18) Nornithsl;1nding anything contained in this Act or n,, ,., ,_,,,;,:, td\ ,,·; !',·~ time • berng in force where anY amount collected by any p::(sc~ 1s 1;~.<:('1'.,:ci ;c, the State GoYemment under this section such fmfeimre shall. ,; '.i,:: .ii;', :H f,.~Lited • has lJ.een paid to the State Government dischar_>!e l•im orlik : .:,_,. -. ,., :!und the amoum to the person from "horn ~t was so colkcted • (9) A dealer specified in sub-scetiou ( 11) of section 16 shall L,e d ~ )c a • registered deaier for the purpose of sub-section (1) • 38 . ( 1) Notwithstanding anything contained in this Act a tax on the sale or pun.hase of Sales not liable to tax. goods shall not he imposed under this Au - • (i) where such sale or purchase takes place outside the State of Chhattisgarh; • or. • (ii} where such sale or purchase takes place in the course of inter-State trade • or commerce; or • (iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territory of India . • (iv) where sale is made to such registered dealer for the purpose of manufacture, • production, processing, assembling, repairing, reconditioning, re engineering, packaging or for use as trading or packing material or packing • accessories in a unit located in any Special Economic Zone, who has been authorized to establish such unit by the authority specified by the central • government in this behalf. • (2) For the purpose of this section, whether a sale or purchase takes place, - • (i) outside the State of Chhattisgarh; or • (ii) in the course of inter-State trade or commerce; or • (iii) in the course of the import of goods into the territory of India or the export • of goods out of such territory, • shall be determined in accordance with the principles specified in section 3, 4 and 5 of the Central Sales Tax Act, 1956 (No.74 of 1956) . •• (iv) the expression '·Special Economic Zone" shall have the meaning assigned • to it in clause (iii) to e-,:planation 2 to the pro;;iso to section 3 of the Central E~cise Act, 1944 ( l of 1944 ) . • • CHAPTER - VIl REFUND • 39 (1) If the commissioner is satisfied that the tax or penalty or both or interest paid;by Refund. • or on behalf of a dealer for any year exceeds the amount of the tax to which he has been assessed or the penalty imposed or the interest payable under this Act • for that year or that a registered dealer is entitled to the refund of rebate under • • • 108 ( 122 ) • sub-section (3) of section l3, he shall, in the prescribed manner, refund any • amount found to haw been paid in excess in cash or by adjustment of such excess towards the amount of tax due in respect of any other year from him. • • (2) If the commissioner is ~atisfied that due to an error committed by the dealer "hile crediting any arn.ount payable under this Act or the Act repealed by this • Act or the Cent.ral Sa~es Ta,: Act, 1956 (No.14 of] 9%), into Government treasury • the amount so paic cannot be accounted for the purpose for which it is credited, he shall s,1bject to the pmdsions cf sub-section (4) refund that amount in the manner orescribed eitber in cash or by adjustment towards the amount of tax • due i!l respect of any other year from him. • (-3) If the appellate authority or the commissioner is satisfied to the like effect it • - shall cause refund to be m2de of wy ,.m1ount found to ~ave been wrongly paid or paid in excess • (4) Notwithstanding 8nything contained in sub-section (I) or sub-section (2) or ~ub • scction (3) th~ authonty ernpm\ered to grant refund shall apply the refundable ;immmt in re~pect of any year !CJ\\ arc!s the recovery 0f any tax. penalty. interest • or palt the~eof due under this Act or under the Act repealed by this Act or under the Central Sales T:1x Act. 1956 (No.74 o• 1956) and sh;:111 then refund the • balance rem2ining. if any. • (5) Where a refund of any amount under sub-section (1) or snb-section (3; i~ ;,n( made or is not applied for the purposes mentioned in sub-sect!on (4'i ,, ith;,, • sixty days from the date· of passing of the order for refund, the deafor sli,:li r~,, '.:ntit!ed and be patd interest at the r:1te of one per cent per month on the amount • of refund for the period commencing from the date of expiry of tbe said _µeriod • of sixty days :md ending with the day on which the refund is made to him ,mder sub-section (1) or sub-section (3) or is applied for the purposes mentioned in • sub-section (4), as the case may be. • Explanation -(i) Under this sub-section where the period for which interest is payable covers a period less than a month, the interest payable in • respect of such period sha 11 be computed proportionately. (ii) For the purpose of this sub-section "month" shall mean thirty days. • • Power lo l\1th110ld re- 40. Where an order giving rise to a refund is passed and the c01mnissioner is satisfied that fund in certain cases. the grant of the refund is likely to be prejudicial to the interest of revenue and action • under sub-section (1) or sub-secti0n (6) of section 49 is required to be initiated or an application to the Board to enhance the tax levie<;I or penalty imposed is required to be • made or the said order is the subject matter of any proceeding under section 55, the • commissioner may-withhold the refund till wch time as the aforesaid proceedings are finally decided : • Provided that the dealer shall be pc1id interest under sub-section (5) of section 39 on • the amount of refund ultimately determined to be due as· a result of the aforesaid proceedings for the period commencing after the expiry of sixty days from the date of • receipt of the order giving rise to the refund. • CHAPTER_- \'III ACCOUNTS AND ISSUE OF BILLS, INVOICE OR CASH MEMORANDA • Accounts. -H (1) Every registered dealer and every dea!er liable to pay -tax under this Act shall • maintain correct account of his purchases, sales and stocks showing value. of different kinds of goods subject to differmt rates of tax under thi~ Act. • • b 108-( 123) (2) Every dealer/ whose turnover in a year exceeds rupees forty lac shall get his • accounts audited by a Chartered Accountant before the prescribed date and furnish the report of such audit in such form and in such manner and within • such time as may be prescribed . • (3) If the commissioner considers that the accounts maintained by any dealer or any class of dealers do not sufficiently enable him to verify the returns referred • to in sub-section (1) of section 19 or the assessment cannot be made on the basis thereof, he may by an order. require any dealer or by notification any • class of dealers. to keep such accounts including records of manufacture, sales, purchases or transfers in such form and in such manner as he may, subject to • rules made under this Act, direct. (4) If the commissioner considers that any class of dealers are not in a position to maintain accounts in accordance with the provisions of sub-section (1), he may; • for reasons to be recorded in writing, exempt such class of dealers from the operation of the provisions of the said sub-section . • Every registered dealer, for t:;ach sale made by him shall issue to the purchaser, Dealers to issue bills, • 42. (1) invoices or cash a bill, irivoice or a cash memorandum including machine generated bill, invoice memoramla. or, a cash memorandum signed and dated by such de.aler containing prescribed • particulars including the amount of tax collected, if collected sep;uately. Every such dealer shall also maintain a counterfoil-or duplicate of each bill. invoice or •· cash memorandum issued by hinLwith signatr'.'C_ date and all other aforesaid • particulars and shall preserve it for a period of not less than five years fronl such date or till the completion of assessment whichever is earlier; • Provided that a bill, invoice or cash memorandum may not be issued where sale • of any goods of value not exceeding rupees five hundred is made to any person _other than a registered dealer . • (2) If a registered dealer contravenes the provisions of sub-section (1), the • commissioner may, after giving such dealer an oppvrtunity of being heard direct him to pay by way of penalty a sum of mp,.,<>es one hundred for each sale in • respect of which such contravention has taken plac~ subject to a maximum of rnpees five thousand. CHAPTER - IX CERTAIN POWERS OF THE COMMISSIONER AND DELEGATION BY THE COMMISSION~R OF HIS POWERS Delegation of 43. Subject to the provisions of this Act and to :;uch restrictions and conditions as may b.e Commissioner's pow • presc-ioed, the commissioner may, by order in ,,Titing, delegate any of his powers and ers and duties . . .nutie, under this Act except those under clause (b) of sub- sectian (2) of section 57 • and ~,1der sub-section (2), of section 64 ic any person appointed under section 3 to assist :i.im: • Provided that powers under section 40 and 49 shall not be delegated to an officer • below the rank of a Deputy Commissioner of Sales Tax . • 44 (1) The commissioner may transfer any proceeding· oi class of proceedings under · Transfer of proceed- any provision of this Act from himself to any person appointed under section 3 ings. • to assist him and he may likewise transfer any such proceeding (including the • proceeding already transferred under this sub-section) from one such person appointed under section 3 to assist him to another such person or to himself. • Intimation about the transfer of any such proceeding or proceedings shall be ;~nt to the dealer. · • (2) Where any proceeding or class· ofproceedings is transferred, the person to whom • such proceeding or class of proceedings is transferred shall proceed to dispose • • 108 \ 124 j • il o:fE as if ii had been 111il1a1ei;I by t11e s11id person. irrespectn-e of the local limits of hi _1umd.1c1mn Snd 1rnnsfer hall not render necessary th rc-1.SSlJe of • ai1_\' none , lre;i<l i.ssucu before the transfer and the person to \.\ horn the • proceeding or~la ·s ofpmce dings i_ Lransfem'd may. continue it fr m the stage al \\hicb it was left b, lhc ·le. ,, from \~hom it was t.r.msferred. • Power of Commis- 45. {l) The Board ·lte conumssw,;,_·r or ,rnY per n other than 1fle officer referred to in sioner and his assis- • tants to take evidence clanse (!!) ot sub- cction i_ 1) of sectt0n 3 shnlL l'or the purposes of this Act on oath. etc. fat e tJ1e pm~crs nf u I f Cn·i i jmi dict1011 under the Code of Civil Procedure, • 190& (\ of l'JO ).- (i) to summon c1;.J ..:n:". <, ,:i,:: attendance of any person and examine him on • oath or afiirrn:11 ic r> • (ii} to compc:I 1i1c pi::,ciu~,,-:-: ~,, Jo~rnnents or accounts and to impound or • derain th,·1n: • (iii} :" · ! ,.:: c:.,amin:lliou of witness: and • (iy) • (v) such further po°'',,,, ;1:, :u,,, 'x prescribed. • (2) faery proceedi11 111 de, 111. • · 1-ciw th lloar r 1he comm1ssloner or any • person other lhilll au HIS L or i1f).' mtcd 10 a~s,st lh1:. commissioner under ub sectioo (1 of secuo11 1 h.111 b. oeemed ob~ a juclicial proceeding within 1h • meaning of sei::11 ns I 'Vi ,11" 2.- ,ind for he p11rpose,;; of secti0n 196 of I. Indian PenaJ Cod'. 1.' o f . ' , l I Xl'i( } • P<>wer of C'ommis- 46. The commissioner m;,iy. for i :: ;o:n, •.-<', of rijs Act - sioner to call for infor • mation in certain cases. (a) require any firm oi ., ,·, ,,·.< >::, ::1 Hi,,ciu family to furnish a stateme111 ,:·f n" • names and addresses,,, r':' ;.:u ·.!' .. -,, ,Jf, nd; fi.1 u. or of1.l1:: names and ad' c ,..,,, of the manager and i'' ,.ic:c.; ... ,,1 :,l · !1 :·;i,;1ii,. JS the ca,e 111.1v b,:: • (b) require any person •,1:!l'i1· l:,_c .,:· .-,. ,,:, ,t1 i>:licve 10 be: :1 tr,islcc. gna,,;, • manager or agent io fi1rn,,J, ;1 st:11,:·11J ..' .' of !lie mime and adJre~~ of 1lK p~ for whom he is a trustee, ;;l!ardi;1,1. m:,n,,gcr or agent: • (c) require any person ,Yhom he has reason to believe to have purchased go,xls • from outside or within !he State of Chhattisgarh to furnish a statement of the • name and address of the person from whom he has purchased such goods :md the d '·cription and price 1hereof and the manner in which they were dcliYercd •· lo him. • (d) require a11 person rn I spec1 of \\ hom lie has retfsou to b ·l1c, e t11a1 h"' I as despatched goods to rut~ place outside or wilJnn the tatt: of ChhaU.IS_garh 10 • furnish a statement of tlw name and adclress of 1.he per ·on to nl. · :: bas clispatcl1ed such goods aud of lhc de ription and price llt reof. • Power of Commis- 47. The commissioner may b~ special or general order:- • siolM!rtostay proceed- ings. 1a1 pending examination of an~ question of la,\ - • (i) before him. or • • (ii) before the Board on an appeal under sub-section (1) of section 55. or • • • • • l 08 ( 125 ) • (iii) before the High Court on an application under sub-section (2) of section • 55, or • for any other reason to be recorded in ,vnling, • stay any p,occeding or proceeding.~ undc; ,;cction 21 in respect of any dealer or class of dec1iers . • CHAPTER - X - APPEAL, REVISION .>\ND RECTIFJCATION • • 48. ( 1) · Any dealer or person aggrieved by an order of assessment m1der section 21 Appeal. with or without pemilty or by an order of reassessment under section 22 ,vith or • without penalty passed in respect of him or bY an order imposing penalty on him or to an order resulting in the reduction of refund or the input tax rebate or • by ;m} order passed under section :"(i ma~. in the prescribed manner appeal ,,gainst such -order to the appellate ,tcput" comm1ss1oner. • Provided that in a case where an applic,;tion made under section 36 is rejected, • such dealer or person may m the like manner appeal against the ex parte order of assessment and i·1 computing t!1e period of limitation for filing the appeal • :he period from the dare of filinr ihe application under section 36 to the date of service of crder rciectin;; such ,;ppkiil1on shall be excluded . • .. • ( _ ~\) Any de3ler or pers'm aggrie\·ed b', ,ill order passed in appeal filed under sub section fl) may. in li,c prescribed manner. appeal against such order to the Board: • (3) Not1,)ithstanding anything wntaircd in the rules or the regulations framed by • the Board under anv law for 1he 1i:nc b:i•1l' ;n force. any officer not below the rank of deputy commissioner dul'I ,mtlwri.ccd b~ l11e commissioner in this behalf • shall also have the right 10 be k::,rd '.1.1 the hearing of the appeal under sub secuon (2) . • (4) . No appeal shall be admiiled.- • (i) by the appellate deputy c01·•.1i,s;,.:•1H.:r under sub-section (1). unless otit of • the total balance dne fro1:, t11,: , '~:• 'cr- • (a) where all the return, f,, :Le: p.::nod w ,.1i1ich the order appealed agaillst relates have been filc:J :;wi 1:1\. payable according to such returns has • been paid, ten perce711 cf such balance : • (b) where one or more of the returns for the period for which the order appealed against reiates have not been filed and tax has not been paid • or where such return of returns ha\'e been filed but ta\. has not been • paid, such part of the balance v,hich shall be equal !o.- • (i) thirty three per cent, where the d(;;faull relates to one quarter; • (ii) fifty per cent, where the default relates to two quarters; and • (iii) seventy five pet cent. where the default relates to more than two quarters: • (c) fifty per cent of such balance; \\here a penalty under section 54 has • been imposed: • (d) fifty percent o( such balance where the order appealed agahlst has been passed under section 22 and a penalty has been impcsed under • the said section , and • • 108 ( 126 ) • (e) twenty five per cent of such balance; in any other case, and • (ii) by the Board under sub-section (2), unless out of the total balance due • from the dealer after the order passed by the appellate deputy commissioner in appeal under sub-section (1), twenty percent of such balance, is paid • and the memorandum of clppeal is accompanied by a satisfactory proof of • payment of such amount and thereupon the appellate deputy commissioner or the Board . as the case may be, shall stay the recovery of the balance of • tax andior penalty till the decision of appeal : • Provided that where in the case of an appeal being filed under sub-section (1), a dealer is covered by more than one of the sub-clauses iR clause (i) • the pro,isions of the sub-clause requiring the payment of the highest amount, shall apply to such dealer and the appeal shall be admitted by • appellate deputy commissioner only after he has paid such amount; • (5) Every appeal under sub-section (1) shall be filed within thirty days and every appeal under sub-section (2) shall be filed within sixiy days from the date of • communication of the order against which t)1e appeal is to be filed. • (6) Subject to uch prOC"...dtue · may be pr scribed and after such further mquiry as it may think lit the app ll· le deputy corrtnussioner or the Board in disposing • of any appeal under suh- cc1ion (1) or uh-section (2) as the case ma_ be, ma},- • (a) confirm, reduce, enhance or annual the assessment of tax or the imposition • of penalty or both; or • (b) set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty order or appellate order has been • appealed against to make a fresh assessment or to re-impose penalty after such further enquiry as may be directed: or • (c) pass such order, as it may think fit. • (7) In the case of an order passed by the appellate deputy commissioner such order • subject to the provisions of sub-section (2) of this section or sub-section (1) of section 49, as the case may be, shall be final, and in the case of an-order passed • by the Board, such order shall, subject to the provisions of section 55 be final. • ., Power of revision by 49. (1) The Commissioner- Commissio11er. • (i) in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of section 3, may on his own motion; or (ii) in respect of any order passed by any officer specified in clauses (d) to (f) • of sub-section (1) of section 3. on an application by a dealer or person made within the prescribed period from the date of order, shall; • • call for the record of the proceeding in which such order was passed and on receipt of the record-may make such enquiry or cause such enquiry to • be made, as he considers necessary and subject to the provisions of this Act may, pass such order thereon, not being an order prejudicial to the • dealer or person as he thinks fit: • Provided that, - • (a) the commissioner shall not revise any order under this sub-section, where • an appeal against the order is pending before the appellate deputy • .. 108 ( 127 ) • • . commissioner or the Board or where, if such appeal lies, the time within which it may be filed has not expired: •- (b) no revision shall lie , - • (i) against an order determining the liability of a dealer to pay tax or • against a notice issued under this Act for assessment except after an assessment order is passed: and • •• (ii) against an order passed under section 36 . Explanation - An order by the commissioner, declining interference shall not • be deemed to be an.order prejudicial to the dealer or person. (2) The commissioner may on his mm motio_n call for the record of any proceeding • in which any order under sub-section (1) has been passed by an officer to whom the commissioner has delegated his powers under this section in pursuance of • the provisions of section 4 3 and on receipt of the rec.ord, may make such enquiry or cause such enquiry to be macie as he considers necessary and subject to the • other provisions of this Act, may pass such order thereon not being an order prejudicial to the dealer or person as he thinks fit. • • (3) The commissioner may on his own motion or on information received call for • and examine the record of any proceeding under this Act if he considers that any order passed'therein by any person appointed under section 3 to assist him • including any officer to whom he has delegated his powers under sub-section ( 1) is erroneous in so far as it is prejudicial to the interest of the revenue, and he • may, after giving the dealer or person a rea~onable opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, • pass within one ca\endar year from the date of initiation of proceeding such • order thereon as the circumstances of the case justify, including an order - enhancing or modifying the assessment or canceling the assessment and directing • a fresh asse!lsment: • Provided that, - • (a)' no proceeding shall be initiated under this sub-section after the expiry of three calendar years from the date of the order sought to be revised : (b) no order shall be revised by the commissioner under this sub-section where a second appeal against such order is pending before the Board or such appeal has been decided by _the Board on merits. • (4) Any dealer or person objecting to an order passed by the commissioner under sub-section (3) may appeal to the Board within sixty days of the _date on which • the order is communicated to him. • (5) The provisions of sub-section (4), (5) and (6) of section 48 shall, mutatis mutandis, apply to appeals filed under sub-section (4) . • Where the commissioner considers that any order passed under sub-section (1) (6) • by his predecessor or any additional commissioner of sales tax in so far ·as it is prejudicial to the interests of revenue he may file an appeal against such order • before Board within two years from the date of such erder. The provisions of section 48 shall mutatis mutandis apply to the appeals filed un_der this sub- • section . • • • • • 108 ( 128 ) • Additional evidence in 50 . A dealer shall not be entitled to produce additional evidence whether oral or apper.I or revision. documentary in appeal before the appellate deputy commissioner or the Board or in • revision before the commissioner except where the evidence sought to be' adduced is evidence, which the assessing authority had \Vrongly refused to admit or which after • exercise of due diligence was not• within his knowledge or could not be produced by • him before the assessing authority or for the production of which .adequate time was not given by the assessing authority and in every such case upon the additional evidence • being taken on record reasonable opportunity :for challenge or rebuttal shall be given to the commissiona. • Court fee stamp~ on 51 A memorandum of appeal filed under section -l8 or sub-section (4) or sub-section (6) • memorandum of ap- of section 48 and an application for revision made under sub-section (1) of section 49 peal 3Ud application shall bear court fee stamps of such value as m;iy be prescribed. for revision. • Applicationorsectfons 52. In computing the period laid down under sections 48, 49 and 55 the provisions of • 4 and 12 of the Limi- sections 4 and 12 of the Limitation Act, 1963 (No. 36 of 1963), so far as may be, shall tation Act, 1963. apply. • Extension of period of 5 3 The provisions of section 5 cf the Limitation Act, 1963 (36 of 1963), so far as may • limitation in certain be, shall apply to appeals and applications for revision under this Act. cases. • Power of Commis- 54. (1) If the commissioner or the appellate deputy commissioner or the Board, in the siouer or Appellate • Deputy Conunissiouer course of any proceedings under this Act is satisfied that '.l dealer has concealed or Board to i1npose his turnover or the aggregate amount of purchase prices in respect of any goods • penalty in certain cir or has furnished false particulars of his sales or purchases, as the case may be, cumstances. in his return or returns for any year or part thereof or has furnished a false • relum or return for such p<!riod. the commissioner or the appellate deputy commissioner or the Board as the c.ise may be, may initiate proceeding separately • for imposition of penalt) undei 1..his section. • (2) The proceeding under sub-section (1) shall be initiated by the commissioner or the appellate deputy commissioner or the Board, as the case may be, by issue of • a notice in the prescribed form for giving the dealer an opportunity of being heard. On hearing the dealer, the commissioner or the appellate deputy • commissioner or the Board as the case may be, shall pass an order not later than one calendar year from the date of initiation of such proceeding, directing the • dealer that he shall in addition to the tax payable by him, pay by way of penalty • a sum which shall not be less than three times but shall not exceed five times of the amount of tax evaded. • (3) If the tota I tax shown as pa:,able according to the return or returns and paid by • a deaier for any period or part thereof is less than eighty per cent of the total tax assessed/re-assessed under section 21 such dealer shall be deemed to have • concealed his turnuver or aggregate of his purchase prices or to have furnished false particulars of his sales or purchases in his return or returns or to have • furnished a false return or returns for the purpose of sub-section (1) unless he proves to the satisfaction of the commissioner or the appellate deputy • commissioner or the Board . as the case may be, that the coricealment of the said turnover or the ilggregate of purchctse prices or furnishing of particulars of • sales or purchases or furnishing of the false return or returns was not due to any fraud or gross negligence on his part. • Statement of case to 55 (1) With in sixty days from the date of communication by the Board of any order to • as lliih. dealer or to the cornrtlissioner under section 48 or section 49 or section 56 • the dealer or the commissioner may, by application in writing accompanied, where the application is made by a dealer by a fee of one hundred rupees, • require the Board to refer to High Court any question of law arising out of such order and where the ~oard decides to -make a reference to the High Court, it • shall draw up statement of the case and refer it accordingly. • • 108 ( 129 ) • • (2) If for reasons to be recorded in writing, the Board refuses to make a reference. the applicant may within sixty days from the date of communication of such • refusal- • (a) \\ithdraw his application and if he does so, the fee paid shall be refunded, or • (b) apply to the High Court to require the Board to make a reference . • (3) If upon the receipt of an application under clause (b) of sub-section (2) the • High Court is satisfied that the refusal was not justified. it may require the Board to state case and refer it, and on re-:eipt of such requisition, the Board • shall act accordingly. • (4 ) If the High Court is satisfied that the case stated is not sufficient to enable it to • determine the question of law raised, it may call upon the Board to make such additions of alterations as the Court may direct in that behalf. • (5) The High Court upon the hearing of a reference under this section shall decide • the question of law raised therein and shall deliver judgment thereon containing the grounds of decision and shall send to the Board a copy of the judgment • under the seal of the Court and the signature of the Registrar, and the Board shall dispose of the case accordingly. • (6) Where an appeal against the judgment of the High Court under sub-section (5) • is entertained by the Supreme Court, the Board shall dispose of the case in accordance with the judgment delivered by the Supreme Court and for this • purpose a copy of the judgment of this supreme court shall be sent to the Board by the High Court under its seal and the signature of the Registrar. • (7)' The cost of reference under this section, including the disposal of the fee referred • to in sub-section (I) shall be in the discretion of the Court . • (8) The tax ordered by the Board to be paid by an order in respect of which an • application has been made under sub-section ( 1) shall notwithsta..'lding the making of such application or any reference in. consequence thereof, be payable upon • the making of the .order. • (9) Where as a result of a reference under this section the tax due from any dealer is reduced below the amount paid by him under sub-section (8), the difference • shall be refunded to him in accordance with the provisions of section 39 . • 56. (1) Rectification means correcting any clerical or arithmetical mistake apparent from Rectification of mis- the face of the record. takes. • • (2) The commissioner may - (i) on his own motion at any time \Vithin six month from the date of any • order passed by him; or • (ii) on an application made by a dealer within six month from the date of • receipt of such application, rectify such order, in such manner as may be prescnbed, or pass such order as he deems fit. • .I Provided that, - .•, (i) the commissioner shall not entertain any application by the dealer unless it is made within six month from the date of the order sought to be rectified : j • • 108 ( 130) 0·dh-1•i<$ ~, ~ 24 JlFf 2005 • • (ii) no such Tectification shall be made if it has the effect of enhancing the _t ax or reducing the amount of refund unless the commissioner • has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of bejng • heard. . • - (3) (a) The provis10ns of sub-section 0) and sub-section (2) shall apply to the rectification: uf a,mistake in any order passed by the Board or passed by • the appellate deputy commissioner as £hey apply to the. rectification of a mistake by the commissioner. • ·• (b) The Board may rectify any order passed by it- • (i) on its own motion at any time within six month from the date of passing of such order; and • (ii) .on an application made by the dealer·or the commissioner, at any • time witr.in six month from the date of receipt of such application. • ( 4) _ Where a11y such rectification has the efftct of reducing the amount of tax, the crmunissioner shall in the prescribed manner refund any" amount due to the dealer. • (5) Where any such rectification,has the effect of enhancing the amount of the iax • or reducing the amount of the refund, the comn1.issioner shall recover the amount due from the dealer in the manner provided in section 25. • CHAPTER - XI DETECTION AND PREVENTION OF TAX EVASION • Constitution of a com (1) The State Government may constitute a committee for detection and investigation • mittee for detection _o f evasion of tax under this Act or the Act repealed by this Act. The committee and checking of eva • sion of tax by dealers shall consist of s1ich number of members as u'le State Government may determine. liable to pay tax and The committee shall be assisted by such officers specified in section 3 as the • power of the Commis State GoYernment may appoint f9r the purpose. The authority and the officers sioner to act sue motu appointed to assist it shall perform such functions as the State Government may or upon the such com • direct. mittee to investigate into t]1e tax evasion by • a dealer. (2) (a) If upon any ir.fonnation which has come into. its possession the ccmmittee has reason to believe that any dealer has evaded payment of ta':: or is • indulging·in evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and send it to the commissioner • to investigate into the tax evasion by such dealer. (b) If in any emergent case, upon any information which has-been received • by the commissioner he has reason to ~uspect that a dealer is attempting to evade or has reason to beli~ve that a deaier has evaded payment of tax or • is indulging in evasion of tax, he may, for reasons to be recorded in writing, direct any of the officers referm;l to in clauses (c) to (g) of sub- section • (I) of section 3 to proceed to investigate in to the tax evasion by such • dealer. • (3) On the receipt cif the report from the committee in respect of a dealer or on his • own niotiou iu pursuance of the provisions of clause (b) of sub-section (2), the comrrjssioner shall, subject to such conditions as may be prescribed :- • (a) require the dealer to produce before him any accounts,. registers or • documents relevant io his business or to furnish such other information as he may deem fo for scrutiny, or • • • • 108(131) • 0~tft•i~~, ~24 ~2005 • (b) inspect the place of bUSJ ness of such dealer and for 1.his JJU11X)Se all accounts, registers and documents relating to the bmine'- of 51lch dealer and all the • goods kept in such place of bu ine sh<ik be open .o msp~ction by the • commissioner. (4) If on. scrutiny of the records produced bJ tl e dealer or on inspection of his • place of business under sub-section ( , the commiSST n.,.sr ·., satisfied thal the • dealer has evaded payment of la · ab e by h1m for an. year. he may for reasons to be m;:orded in writing. seize ~ ~ r d cuments • relating to the business of such dealer as he receipt therefor to the dealer and shall retain • necessary, for examination thereof or for asse ie-n c• ta:· for ro ution -• (5) For the pmpose of clause (b) of sub-section (3). the commissioner may - • (a) enter and search any place of business of such dealer or any other place whether such place be the place-of his business Oi not. wh~re the • commissioner has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or • stock of goods relating to his business and the commissioner may, for exei"Cising the powers under tlns clause, seal or b:re;ik open the lock of any • door, box, locker, -rafe, alnrir.ah or any other receptacle where the keys thereof are not produced on demand or are not av;iilable; and • (IJ) also search c:n; person who leaves or is about to enter 0r is.;ilrea.d:r, m the • place referred to in clause (a), if the commissioner ltAs reason to suspect • that such person has secreted about his·person, book of accoun:s or other documents relating to the business of such dealer. • (6)" (a) If in the c.ourse -0f scrutiny of accounts, registers or documenu produced • by the dealer or in the course of im.pection of the rilace of busines of such dealer, the commissioner has reason lo believe that the dealer has • stored or kept gciods liable to tax, without accounting for them in books, registers or accounts maintained by him in the course of his business, with • a view to their surreptitious. sale in order to evade payment of tax, in any building, place er vehicle under the ownership or control of the dealer in • either case whether exclusively or in association with some other person or in any building, place or vehicle in each case belonging to some other • person , ith express or impHed permission of such other person, the commissioner may enter am such builcling. µlace or vehic1e and inspect · • and verify if the good have been 2ccom1ted for and in the event of his ·• reasonable belief that the dealer has not accounted for such goods with the intention of evading tax, the commissioner may seize all such goods • and take ail necessary steps for their removal, proper custody and preservation : • Provided that a list of all goods seized under this clause shall be prepared • by the commissioner in presence of at least two respectable persons and a copy thereof shali, on demand, be furnished to the dealer or, as the case • may be, to the person from whose possession or custody they were seized . • (b) The commissioner shall as soon as possible, after seizure of the goods under clause (a), serve upon the dealer, a notice in the prescribed form to • show cause with" n a penO'i of tlun) day,; of sen-ice of such notice as to why a penalty equal to fi,; rim" the amouru of tax payable and· calculable • on the price which such goods would have fetched on their assumed sale in Chh2ttisgarh, on t.l-ie date of seizure. be not im}X'sed on him for the • deale~s default in not making entries in respect of such goods in his books • • • 108 ( 132 ) ~'fflM~ ~, ~ 24 ~ 2005 • of account or register or other documents, as the case may be, maintained • by him in the course of his business. • (c) If the commiss1oner, after taking into consideration the explanation of the dealer and after gi\fog him an opportunity of being heard, i.s satisfied that • the entries relating to the said goods "-'ere not made Ut lhe books of accounts, registers or other documents of the dealer without any proper • justii"ication, the commissioner shall pass an order impo ing a penalty not less than three times but not exceeding five time of the amount of tax • r referred to in clause (b • d Th ~mm1..SS1oner n, . at an~ time after (he service of the notice under • !au e (b) and before p ing an order imposing pcu.1.ll} under clause (c), release th g seized if the da€ 1cr or lhe person fronl \\bom lhe goods • - , re · . fun11 he· ur t\ tn the fonn of cash LU:lt or ank .guarantee to the satisfaction of the comnussmner. in each case for ucb r-easmiable • amount as the connrussioner may spccilj by order in \\riling with due regard to the amount of penalty propose.ct. On payment b) the dealer of • tl1i.: penal!~ imposed upon him under clause (c). if the sccunty furnished 1s in the fonn of bank guarantee, U1e bank guarantee slmll be released Bild if • such security has been furnished m the form of cash security, j1 shall be adju led lo "ard. the penalt) so imposed and the balance, if an)·. shall be • refunded to t, c dealer. • (e) Where no security 1s furnished under clause (d), U1e dealer shall pay the amount of penalty, within lhrr1 days of the seJVice of the order imposing • penalty on him and on payment of such amount goods seized shall be released forthwith. • (t) IT the dealer fails to pa_ within the period specifid€ in clause (e) the penalty • imposed under clause c). the commissioner s11aJ1, subject 10 other provisions of this section. dispose of the goods by way of sale in such • manner as may be prescnbed and apply the sale proceetls thereof towards • the penalty imposed and the e~-pen es incurred 011 account of and incidental lo th€ custody protecuon presen,ation and sale of such goods and shall • refund the balance if an_, to the dealer or person entitled. • (g) The penalty imposed under clause (c) shall be without prejudice to any other action under any other provision of this Act. • (h) Where any objection is made to the seizure of U1e goods seized under .• ? clause (a) on the ground that such goods do not belong to the dealer or are not otherwise liable lO eizure, the commissioner shall proceed lo decide the objection : • Provided that no such objection shall be entertained - • (i) where, before the objection is made,. the goods seized had already been sold, or • • (ii) where the commissioner considers that the objection was designedly or unnecessarily made. • (i) All questions including question relating to right,, Lille or interCSI in the • goods seized arising between the parties to such proceeding or their represerttati es and relevant to the adjudicatim1 of the claim or objection, • shall be determined by the commissioner dealing with the claim or objection. • • • • • 108 ( 133 ) • (i) Upon the determination of the question referred to in clause (i), the commissioner shall, in accordance \Yith such determinaiion :- • (i) allow the claim or objection and release the seized goods either wholly • or to such e~nt as he thinks fit, or • (ii) disallow the claim or obJe<;tion. or • (iii) pass such order as, in the circums{ances of the case. he deems fit. •· !k) where any clai..-ii. or objection has been adjudicated upon under clause (j) • or where the commissioner refuses to entertain a claim or objection under • e proviso to clau (h) an:, su h order made shall be deemed to be an • order relating to ass. . ssmenl of tax against a dealer under section 21 and sltnll \:Je subject 10 Lhe same condiuon as to appeal, revision or any other • remedy under tllis Act • (7) '.'here U1e commissioner, apprehend an) res! lance to entry, search or S(."tzurc ,f good. he may fOT reasons to be recorded in 'i\TiUng requtsilion ll1c services of • y police officer of Lhe late Go..-cmment, baYing jurisdiction o ·er the local • 1.ea in which such entry.

search or seizure lS to be made, to assi him for all or ny of t11e purposes specified in sUQ•sec11on (1) or crause a) of sub-section (5) • r cbuse (a) of sub-section (6) :ind it sl all be Lhe duty of such poli..;c officer to ,a:omply with .such requirement. • (8) "i'he l:Ommissioner while making entry, search and seizure under this section • hall. unless othen •ise expressly pro"1ded by or under' this Act exercise the ·ime power and follow the same procedure as are exercised by and are required • a be followed by a Police Officer in tclation to entry, search and seizure under .he provisions of tbe Code of C1iminal Procedure. 1973 (No. 2 of 1974) . • 58. (1) ·. :1e State government and o !he comm is ioner 1f ii or he is satisfied that it is Establishment of • , ~ccssary so lo do with i.l , 1e" to pre,·ent or he .k e 1as1on of tax under this Act check posts and erec tion of barriers. · :. by olification, setup or erect -ltcd: post or barriers at such place or places • 1U1-1 tll' State excludrng raL1way premis , as may be specified in the · otif.sation : • • :-rovid~d that the commissioner shall not set 1ip a check post or erect a barrier '.or a period exceeding six months at a time . • (2) ·,J An officer not below the rank of a sales tax officer shall be in-charge of • the check post (hereinafter referred to as the check post officer) and shall be assisted by the other category of the officers . • .b) Subject to the other provisions of this section a check post officer shall • exercise all powers conferred on him under this section • (3) e ct • ·er or person in charge or aD) ,d1icle or •e 0)\ r er o person in charge ih goods -urned in a v~!ticlc (herein_aft~r referred to tlie anspcrter • ~nsrooing such goo<ls as may be nolificd by lit(: S ah: Govern I enl in lilis half (hereinafter re1 rreo o :is the notifa.. goods} ~hall earn, with him an • • , oice. bill or cllallan or ariy other docum\!Jll b -,·vhatever name called relating Lhe no iHcd goods being transponed m th~ ·ch"de i.ssu d by the co1nignor • ,: f the goods giving such particular,s as may be prescribed . • (4) , 1) Every transpon r t.ransportmg aay .11otified goods shall, before crossing • any check post or barrier set up or erected under sub-section (1), deliver to 1he check post officer a declarc:1.tion duly signed by the coI1S1gnor in • such manner, in such form and containing such pa11iculars as rnay be • • 108 ( 134 ) @ffli-lll<$ ~, ~ 24 ~ 2005 • prescribed. A s para e dedaration shall be filed in respccL of the • con ignmcnt or consignments relating to each consignee where the goods are being unported imo Chhamsgnrh and of each consignru: where the • goods are b mg sem outside lie 'rate. No declaration in relation to goods to be deilvered in Chharusgarh shall be acc~pted if the consignee in • Chhauisgarh is shown or scribed "'self' llllless the full paniculars and addr s fthe person who will take delivery of the goods i:lt the destination • in Chhacti garb. are furnished • (b) The fonn of declaration specified in clause .(a) shall be obtained by a • registered dealer in the prescribed manner and on payment of the prescribed -fee. • (5) The transporter shall stop che vehicle at eve1y check post or baoier and keep it •- stauonary for so long as ma. reasonabl_ be required by the' check po t officer and allow him to search 1heYehicle and inspect the notified goods and document • referred co in ob-section C) and shall if so required. give him his name and address and 111- name a u:I addre cs of lhc onner of lhe vehicle and of the • consignor and !he consignee o the goods. • (6) The check post officer shall have the power to detain or seize such of the notified goods or the velucle along with the goods,- • • (a) in respect of which there is no declaration under sub-section (4) or any such declaration filed is false or i11correct. either in respect of the kind of goods or the quantity or ,,aJue thereof: or • • (b) as are not shown in the documents referred to in· sub-section (3) or in respect whereof there are no such documents : or • (c) in respect whereof the said documents are false or are reasonably suspected • to be false : • (7) Uthe check post officer. after searcl1ing the vehicle and verifying !he_d ocwueats or che declaration. finds any omissions referred to in sub-seclion (6), be may • presume, unW contrary is proved that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording the • reasons therefore in vriting seize such goods or the vehicle along with the goods in·such manner as may be prescribed. • (8) After seizing the notified goods under sub-section (7) the check post officer • shall prepare a list of all such goods bearing his own signature and signature of " • the transporter and shall take all the measures for their safe custody. • (9) The check post officer seizing the notified goods or the vehicle along with the goods under sub-section (7) shall also record the statement of the transporter on • , all facts of the case and also obtain the particulars about the consignor or consignee of the goods and the vehicle seized. The reasons, if any, for violation • of any provision-of this se,ction shall also be recorded. • (10) If after considering the statement of the transporter the check post officer is satisfied that the explanati0n is satisfactory and that there was no attempt to • e ade payment of tax in respect of the goods seized, he shall record his findings giving reasons therefor and release the goods or the vehicle along with the goods • lo the transporter in such manner as may be prescribed. • ( 11) If the check post officer is not so satisfied, he shall serve on· the transporter a notice in the prescribed form requiring him to show cause ordinarily within • fifteen days of the service of the notice, why a penalty of a sum not exceeding • • • • I 08 ( 135 ) • five times the amount of tax which would have been payable if the notified goods were sold within the State on the date of such seizure , as-may be specified • in the notice, should not be imposed upon him . • (12) The officer seizing the notified goods. at any time during the pendency of the proceerungs under sllb-·eclion ( !3 . ma~ on fuml..Sbt.ng of se1.m:ity in the form • of cash security or mevocable bank guarani ;! fi r 5U b amo being deposited as, m his opiruon. would be 5llffi ienl to o,·er the pen.alt~ likel: to be imposed, • release the gc,ods or,and 1e Tehicle lll fimrur of the transporter • (13) The check post officer after taking into consideration the explanation, if any, of • the transporter and giving him an opportunity of being heard, shall if he is satisfied, for reasons to l:le recorded in writing with the explanation and the • statement of the transporter. di.sd1arge l11e notice and release lhe goods m the velucle with or \Y1thout the goods: se1.2ed in favour of U1e IIansporter in such • manner as may be prescnbed. IT the said officer is not so satisfied he shall record his finding accordingly giving reasons therefor and shall pass an order • l.lllposmg such penalty not exceeding the sum specified in the notice, as he may deem fit: • Provided that the amount of penalty shall not be less than three times but not • exceeding five times-of the amount of tax which would have been payable if the goods were sold within the State . • (14) A copy of the order imposing penalty under sub-section (13) shall be served on • the transporter. • (15) The penalt) or such part thereof as remains after adjustment of a11y amount • deposited under sub-section ( 12) shall be d posiLed in Lhe prescribed manner within fifteen days or service of the copy of order irnpC'lsing the penalty, ln • defaulr the check post officer shaJl eausc Lhe notified goods to be sald in such manner as may be prescribed and apply the sale proceeds thereof towards the • penalty and refund tile balance, it any, to the transporter. If the sale proceeds of the goods are not sufficient to cover the ammurt of penalty or the goods cannot • be sold despite tJ1e efforts made for ,the same. the said officer sha~l cause the vehicle to be sold in the aforesaid manner and apply the sale proceeds thereof • towards the balance of penalty and refund the balance of such 'sale proceeds, if any, to the dealer. • ( 16) . Where the officer seizing the goods, at any time during the pendency of tlle • proceeding under sub-section (11) or (13), is of the opinion that the notified goods are subject to speedy and natural decaf or -when the expenses of keeping "• them in custody are likely to exceed their value, he may cause them to be sold • 1n sucl1 manner as may be prescribed \\.iLhout ,vaiting for the completion of the proceedings relating LO Lhe imposition of penaJt_ and keep the sale proceeds • thereof in deposit till the completion of said proceedings. The amount so kept in d~ositshall be applied towards sucit penalty, if any. as ma. be imposed and • the balance, liany, shall be refunded Lo the transporter according 10 lhc pm'i'isions of sub-section ( l5). • • (17) Every order under sub-section (13) shall, subject to the provisions of section 48 • and 49, be final. • (18) The consignor or the consignee shall pres_erve the copy of the declaration and other documents relating to the goods covered by the declaration for such period as may be l)rescribed and produce them before the assessing authority whenever demanded by it within that period. • • • ·n,· iYi • Transit of ~oods b:i, 59. (1) When a vehicle coming from any place outside the State and bound for any H•~ui throui::h the other place outside the State passes through the State, the driver or other person • Stat~ and issue of in-charge of such vehicle (11ereinafter referred to as transporter) shall obtain in !.--rru.s • the prescribed form and marn1er, a transit pass from the check post officer of the first check post after his entry in to the state and deliver it to the check post • officer of the last check post before his exit from the State, failing which it shall be presumed that the goods carried in such vehicle have been sold within the • State by the transporter. • (2) The check post .:ifficer at the entry point who issues the transit pass shall intimate the information contained in the transit pass issued by him to the check post officer of the check post or barrier near the point from which the transporter declares that the goods shall be taken out of the State. If within a week of receipt of the transit pass the vehicle or the goods covered by the transit pass do not report at the exit point the check post officer of the check post or barrier at the exit point shall bring immediately this fact to the notice of the check post officer of the check post or barrier at the entry point. The later officer shall then initiate action to recover the penalty which could have been levied under the • provisions of section 58 from the transporter. • (3) The provisions of section 58 shall mutatis mutandis apply in relation to any goods or any vehicle alongwith the goods covered by the transit pass. • . •" . -*t . t .. t . o . . c , h in ec , k goods 60. Any officer appointed under section 3, not below the rank of an assistant sales tax • point ofloading officer may inspect the goods at the point of loading or unloading along with the documents of title to such goods and the person owning or for the time being in~charge • of the vehicle in which such goods are transported, shall render all assistance to such oip.cer for ·this purpose. · • Power to check goods 61 (1) Every transporter transporting any goods by road in the state of Chhattisgarh • in tnmsil shall carry with him an invoice, bill or challan or any other document, by whatever name called, . issued by the consignor of the goods giving such • particulars as may be prescribed. • (2) Any officer, not below the rank of a commercial tax officer, as maybe authorized • by the commissioner, may, for the purposes of this Act, require the transporter to stop the vehicle at nny place and allow him, and other persons assisting him, to search the vehicle and inspect the goods being earned. and to verify whether the document relatirtg to such goods, which are in the possession of the transp9rter, are those as referred to in subasection (1) and copy of the declaration referred to in· sub-sectiorr'(,:t) of section 5 8 and also whether the document are • legible, correct and complete in all respects. The transporter, if so requireaby the officer, shall also give his name and address and the names and addresses of • the owner of the vehicle, if the owner is different form the person in charge of the vehicle, and the consignor and consignee of the goods and also their • registration certificate number if they are registered under this Act. • (3) If the officer referrell to in sub-section (2) finds, on the inspection of the vehicle, • that the transporter is not carrying tfie document referred ·to in sub- section (1) or the document being carried are not in order or the transporter is not carrying • a copy of the declarat1on referred to in sub-section (2), he may direct the transporter to take the vehicle along with the goods and the documents to the • nearest check post or the circle of the sub-circle office to be named by him, and stop it and keep it stationary there till such time as may be required for action in accordance with the provisions of section 58. ( 4) Thereupon the officer referred to in sub..:section (2 ), may initiate action for seizure of the goods and/or the vehicle, and for imposition of penalty in accordance with the provisions of section 58 and for that purpose. • • • i08 ( 137 ) • (i) he shall exercise all the powers exercisable by the cheGk post officer under that section : • (ii) he shall follow the procedure laid down therein: and • (iii) the provisions of that section shall appiy mutatis mutandis to such • proceedings • 62. (1) Every clearing. forwarding or booking ag.:nt or broker er a person transporting Control on dem:inJ?, • goods who in the course of his business handles do.:uments of title to goods or forwarding or book transports goods or takes deli,ery of goods for or on behalf of a dealer and ing agent al~d iiilY per son transporting • hming his place of business in the state of Chhattisgarh shall, furnish information goods and furnishing about his place of business to such authority, within such time, in such fonn as of information by • may be prescribed . such agent or p~rson. • (2) Every such agent or person shall maintain true and complete accounts, registers and documents in respect of the goods handled by him and the documents of • title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer to any officer • appointed under section 3, not below the rank of an assistant commercial tax officer as and when required by him and shall produce the said accounts, registers • and documents before such officer as and when required by him . • (3) Any agent or person referred to in sub-section (1) who contravenes the provisions of the said sub-section or sub-section (2), the commissioner may, after giving • such agent or persott an opportunity of being heard, direct him to pay by way of penalty:- • • (i) one thousand rupees if the contravention is of the provisions of sub-section ( 1) on each occasion of inspection by any officer referred to in sub-section • (2); and • (ii) not less than three times but not exceeding five times of the amount of tax payable in respect of the goods involved in the transactions cf a dealer • which appears to have been evaded by such dealer, if the contravention pertains to the provisions of sub-section (2) . • Explanation :- For the purpose of this section, - • (i) "Clearing, forwarding, booking agent or broker" shall include a person • who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway premises, air cargo, • complex, containers depot, booking agency, goods transport company • office or any place of loading or unloading of goods or contrives, makes and consludes, bargains and contracts for or on behalf of any • dealer for a fee,! reward, commission, remuneration or other valuable consideration ot otherwise . • \ (ii) "Person transporting goods" shall, besides the owner, include manager, • agent, driver, employee of the owner, a person in-charge of a place of loading or unloading of goods or in charge of a goods carrier carrying • such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee . • 63 The commissioner or any other person appointed under section 3 to assist him, nor Power to call' for in • below the rank of an assistant sales tax officer may, for carrying out the purposes of fonnation from bank this Act, require any banking or non banking financiaf companies or any officer thereof ing companies and • non-banking financfaj to furnish any information or statement useful for or relevant to any proceeding under companies: this Act. • • • • 108 ( 138 ) 0tf1,(-Pli$m, ~24 m'tf2005 • CHAPTER - XII OFFENCES AND PENALTIES • Offences and penal- 64. (1) Whoever - ties. • (a) collects any amount by ,Yay of tax in contravention of the provisions of • section 11 or ~,lb-section (1) c,f section 37; or • (b) claims input tax rebac~ in.contravention of the proiisions of sub-section (1) of section B ; or • (c) (i) fails to get himself regis~ered m· required by sub-section (1) or sub • section (2) of section 16: or (ii) neglects to furnish any information as required by sub-section (8) of • section 16; or • (d) fails, ·without s;_ifficient cause, to submit any return as required by sub- secti0n (1) of section 19 or submits a false return or furnishes a false • statement: or • (e) without reasonable cause fails to pay the tax due within the time allowed; • or • (t) fails to keep accounts or records of sales or purchases in accordance with • any requirement made of him under section 4 J ; or • (g) fails or neglects to issue bilL invoice or cash memorandum or to keep or preserve the counterfoil of the bill. invoice or casli memorandum as required • under section 42: or • (h) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; er • (i) refuses or fails to comply with any requirement made of him under section 46 or section 57: or • (i) (i) fails to file a declaration under section~ 58; • • (ii) prevents or obstructs the interception or search of any vehicle or • obstructs inspection of any goods under section 58; or • (iii) prevents or obstructs the interruption or search of any vehicle or obstrncts terception of any goods under section 60 or 61, or • (iv) fails to furnish information or produce accounts, registers and • documents under section 62; or • (v) fails to furnish information or statements as required by section 63; • (k) makes a false statement in a verification or declaration prescribed under this Act which he either knows or believes to be false or does not believe • to be true, shall in case of default and subject to the provisions of section 67, be punishable with - • (i) (a) imprisonment which may extend to six months and a fine which • may extend to two thousand rupees or equal to the amount of • tax remained to be paid by the dealer whichever is higher. in respect of oiferice under clause (h) or (e); and • • • • 108(139) ~lrnifllii$ U,,,ci:;, ~ 24 ~ 2005 • (b) imprisonment \Yhich may extend to six months and a fine which • may e:x"tend to two thousand rupees in respect of offence under clause (d), (h) or (k); and • (ii) imprisonment which may e"."tend to three months or a fine which may • extend to one thousand rupees o:;- coth in respect of offences not CO\ ered 0) lause i), • and be e o:ffe[lce in res,>e:t of ·which a fine nas been imposed. is co J.n ·ne affi .. n e a.furt.lier fine ·which ~nzy extend to rnpees fifty • for eyery cby the offence continues . • Er:planation - For the purpose of liability ~o punishment under this sub-section L'1e expression deakr or person shall mean .- • (a) the partners in relation to a p::irtnership concern: • the presiden~ and secretary of the managing body in relation • (t) to co-operatiYe society; • (c) the proprietor in relaticn to a prnprietorship concern: • the karta or manager in relation to Hindu 1jndn ;ded Family; (d) • and • ( e) the secrernry, manager and directors m relaHon to a company inco:pcrated under the Companies Act, 19.36 (1-..fo. 1 ofl956); • No cm:irt shall take cognizance of ru . · offeri.c punishable uu.cier this Act or any • (2) mle,s made thereuuder except wi1h the previC1L:s sanctio11 of the commissioner a:P..<l no court inferior to that of a magistrate of' the first class hall try any such • '.'-ffence . • (3) N"twithstandieg an.yt!iing contained in the Code of Criminal Procedure, 1973 • (Ne. 2 0f 1974-), all o!fences punishable under this Act shall be cognizable and ba1bble • (4) :::1.111jec! to ~,_ich co:nditicns as 11:~1y be prescribed, the commissioner may authorize • any person appointed under section 3 to assist him to investigate all 'offences punishable ur..der this Act. • (5; 'E ·ery person amhorised uuder sub-section (4) shall. in the 1.."0nduct of such • · "Vesug.iticn c. ·er i. e the p wers confurred bylhe Code of Criminal Procedure, 1! P3 O:,o. 2 af 1974) ·upon an 0fficcr-in-c!1aTge of a police station for the • insestigation of a cog11is:1ble offence . • xm CHAPTER - MISCELLANEOUS • Production of tax • 65. An~ ·', pnrtment or office of Ill entrai Gnverrunent or other Slate Governments or clrnrnuce certificate. aTTy ;mb!ic ~eclOT undertaking af such Gt'Vernments ~tuated in Chhattisgarlt or the • State r. -vernm-::1!t or an: local ru.ttbotil_ or any publi.., undertaking shal i. before entering into -~tract 1th ;.in~ d~kr for L'le l or uppl~ of an: goods b_ him exceeding • rupe--· hr<>e la in ,::!lue retlui•;; suc:h dealer o produce a ta'\ clearance ertificate in SL1Ch ,- rrrt, to be issued b~ ~c :i•ithori1y. 111 such Mel. fo:r sue.it -pen.id and within • such :~n as may be prescribed . 1P • 66. Save g :-,ovidtd in section 55, no order passed or proceeding initiated under this Act B ce a e r d i t n o g s c . ertain pro or th. "-u!~s made thereunder be called into question in any civil court and save as • • • % ( 1.if;) wdh,Pi<$ m, ~ 24 ~ 200s provided in sections 48 and 49 no appeal or application for revision shall lie against • ,.any such assessment or order. • Ba?" of prosecution in 67. No prosecution for contravention of any provision of this Act or of the rules made cntain cases. thereunder shall be instituted in respect of the same facts on which a _pe11alt has been • imposed under this Act or the said rules, as the case may be, if the penalty has been paid l'.i hrn a p riod of six months from the date of service of the order m1posing the • peaalty • Protection of persons 68. (1) No suit, prosecution or other proceedings h.!11 lie agamst any officer or servant acting in good faith of the State Government for any act done or purportmg to be done under this • and limitation of suit :md prosecution. Act or the rules made thereunder without lhc previous sanction Gf the State Government • (2) No officer or servant of the State Government shall be liable in respect of any • such act, in any civil or criminal proceeding if the act was done in good faith in • the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. • (3) No suit shall be instituted against the State Government and no prosecution or • suit shall be instituted against any servant of the State Governm~nt in respect of anything done or intended to be done under this Act unless the suit or prosecution • has been instituted within three months from the date of the act complained of : • Provided that in computing the period of limitation under this sub-section the time taken for optaining sanction under sub-section (1) shall be excluded. • Dlildosanofinfonna- 69. (1) All particulars contained in any statement made, return furnished or accounts or • - by ,-Mic senant. documents produced in accordance with the provisions of this Act or in evidence • recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub-section (3 ), be kept confidential, and notwithstanding • anything contained in the Evidence Act, 1872 (I of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce • before it, any such statement, return, account, document or recorded evidence or any-part thereof or to give evidence before it in respect thereof. • (2) If, save as provided in sub-section (3), any servant of the State Government • discloses any of the particulars referred to in sub-section (1 ), he shall be punishable with imprisonment, which may extend to six months or with fine, • which may extend to one thousand rupees or with both. • (3) Nothing contained in this section shall apply to the disclosure - • (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any • investigation or prosecution under this Act or under the Act repealed by • this Act or under the Indian Penal Code 1860 (Xl.V of 1860) or under any other enactment for the time being in force; or • (b) of any such particulars to any person entrusted with the administration of • this Act for the purposes of canying out the object of this Act; or • (c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or • the recovery of any demand; or • ( d) of any such particulars to a civil court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding • under this Act, under Act No. 2 of 1959 or the Act repealed by this Act; or • • • • 108 ( 141 ) • V-=) of any such particulars to any officer appointed to audit receipts or refunds • of the tax imposed by this Act or the Act repealed by this AcL or • 'r'i of any such partic :Jars \' here such particulars are rde\·zrnt to an:, inqmr: into the conduct 01 ,n official of the sales tax department to ::ir,} pei·son or • persons appointed as the commissioner under the Pubiic Ser::.T,t (Inquiries) Act. 1850 (XXX of 1850). or to any 9fficer ;:,thenYise 2ppoic1ted to hold • such inqui~· or to a Public SePice Cormmssion est2tbhed undc'r tite Constitution when exercising its fonctions in relation :o .;:1.y matter 2rismg • out of such mqmIY: or • ) of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Gmunment to levy or reaiize • any tax or duty imposed by it; or • : ,,) of any such particulars. " hen such disclosure i5 occasioned by the lawful • exercise by a public servant of bu; powers under the Indian Stamp Act. 1899 (II of 1899) to impeiund an msu:ffic1cntly st:11mp0d document: or • •,ti of any such panicular where such particulars arc relevant to any mquirv • into a charge of misconduct in connection wiU1 an} proccedmi;s under this Act or the Act repealed by this Act against fill advoonle. ta.· practitioner, • or chartered accountant, to the authority empowered to take disciplmary action against members practicing the profession of an advocate, tax • practitioner or chartered accountant. as the case may be: or • <i) of any such particulars lo the director of ccononucs and statistics as nut) be necessary, for enabling him to work out the inc1d nee of ta:· on any • commodity or for carrying out any statistical surve. -of trade, conu11odity or dealers; or • 'k) of such information as may be required by any afficer of departme11t of • the Ce11tral Government or of a State Government for the purpose of • investigation into the conduct and a!fairs of any public servant or by a court in connection witt. any prosecution of the publi.: servant arising out • of any such investigat10n . • 70 . ' anv question is raised by a dealer in respect of the rate of iax on any goods, Detcrmi;;a!lon or · 1 ,e commissioner shall. ,, ithin six months from the date of receipt cf the ,Hsputcd que~tions. • x 1icatto :1,j ny the J n ~r !or tin, purpose 111 Lh 1 <. 1bed '1Hiri 1er md on J.yn1en of u h ei as ·1~ b p e -nbd 1m,ke ,111 rder r.ktennining 1 1e rnte • ·co anc:e \\ itl sucll ,rocedure as may be prescribed 1 • (2) -·1-1_,3 con1n1ission.er, if the c;ir tunstances so v:arrant, s!;.all !1aYe the po\1·er to :,'Yiew any order passed u dcr tru section and pass such order as he deemed • · .:cessary: • · ,ovided that, - •• i,) no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected • by the review, and • 111) the commissioner shall not reduce the rate of tax in review. • . (3) Any order passed by the c::onumssioner under sub-section ( l) and (2) shall have • · prospective effect and shall be binding on the authorities referred to in section , in all proceedings under this Act except appeals. -, ·" • • 108(142) • CHAPTER~ XIV POWER TO MAKE RULES, REPEAL AND SAVING, • TRANSITORY PROVISIONS AND POWER TO REMOVE DIFFICULTIES • Power to make rules. 71. (I) The State Government may. after previous publication and by notification in the official Gazette, make rules or any amendments thereto for carrjing out the • purposes of this Act. Provided that if the State Government considers it necessary to bring the rules • or any amendments thereto into force at once, it may 91ake such rules or amendments thereto, \\ithout previous publication in the/official gazette. • (2) In particular and without prejudice to the generaiity of the foregoing power, the • State Government may make rules prescribing - • (a) all matters which under any provision ofthis Act are expressly required to • ,. be or may be prescribed under this Act: e (b) civil structure for the purpose of clause (e) of section 2, (c) the limit under sub-section (i) of section 4 and clause (b) of sub-section (2) • of section 9: • (d) The manner in which proceedings shall be instituted under sub-section (1) • of section 5; • (e) The manner of proving the payment of tax by the contractor and by the sub contractor under sub-section (1) of section 6; • • (f) the rate for the purpose of determination of lumpsum to be paid, the manner in which the lumpsum may be determined and the time within which and • the manner in which the payment of such lumpsum may be made under sub-sections (1) and (2) of section 10. • (g ) the manner and period in which input tax rebate shall be claimed by or be • allowed to a registered dealer under section 13. • (h) (i) the manner in which a dealer shall get himself registered under sub section (I) and (2) and the period within which a -dealer shall get • himself registered under <;lause (a) of sub-section 2 of section 16, the form and manner in which the application for grant of a registration • certificate shall be made under sub-section (3) of section 16; • (ii) the fonu ofregistration certificate under sub-section (4) of section 16 • and the manner of granting ofregistration certificate and verification of the particulars given in the application for grant of registration • certificate under-the said sub-section. • (iii) the time within which and the authority to whom information regarding changes of business shall be furnished under sub-section (8) of section • 16: • (iv) the form and manner in which application may be made under sub section ( 1) of section 17 and the form in which provisional registration • certificate shall be granted under sub-section (2) of section 17. • (v) the form and manner in which registration certificate shall be granted under sub-section (1) of section 18. • • • • • • 108 ( 143 ) • (i) (i) the manner of sen-iroof notice and the authority to whom, the period for which, the form in which the manner in which and the dates by • which returns shall be fhmished under sub-section (1) of sc..,"1:ion 19; • (ii) the manner in which and the time ,,ithin wbch mised return shall be furnished under sub-section (2) of section 19: • • (iii) the form and manner in which, the period for which and the date by which the statement shall be furnished under clause (b) of sub-section • (1) of section 19; • (iv) the manner in which and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of section 20; •• (i) (i) the conditions and restrictions subject to which assessment may be • made for part of a year; • (ii) the form of notice and manner in which tax shall be assessed/re assessed under sub-sections (4), (5) and (6) of section 21, and re • assessed under section 22 ; • (k) (i) the fee on payment of which a tax,practitioner or a person entitled to appear as a tax practitioner shall get himself enrolled under sub-section • (3) of section 24; · • (ii) the form of enrollment certificate under sub-section (4 ) of section 24; • (1) (i) the manner in which, the time within which and the intervals at which • the tax shall be paid under sub-section (1) of section 25; • (ii) the manner in which the amount of tax due shall be paid to Government under sub-section (2) of section 25 and the terms and • conditions subject to which permission for payment by book adjustment may be granted under sub-section (4) of section 25; • (iii) the form of notice to be issued under sub-section (5) of section 25; • (iv) the restrictions and conditions subject to which further time may be • granted by the commissioner under sub-section (7) of section 25; • (v) the manner in which and the period within which the commissioner • shall inform the dealer or person and the authority regarding recovery of arrears of tax under sub-section (11) of section 25; • (vi) the form of notice and the manner in which and time within which • • the tax payable in advance shall be paid under sub-section (3) of section 26; • (vii) the manner in which any amount deducted by the purchaser or the • person letting out the contract shall be paid and ;idjusted under sub section (4) and (5) of section 27, the form of certificate to be issued • under sub-section (3) of section 27 and the form and manner in which . the authority to whom and the period within which statement shall be • furnished under sub-section (8) of the said section ; • (viii) the form and manner in which and the authority by whom the • certificate shall be issued under section 28; . • • • 108 ( 144 ) • • (ix) the form of notice to be given under sub-section (1) of section 29; • (m) (i) the fonn of notice to be given under sub-section (3) of section 37; • (ii) the form of the notice and the manner of publication of the notice under sub-section (5) of section 37; • (iii) the form of application in which refund may be claimed under sub • section (6) of section 37; • (n) the manner in which, the refund shall be made under sub-section (1) of .,. section 39; • (o ) the date by which the accounts shall be got audited and the form and manner in which and the time within which report of audit shall be furnished • under section 41; • (p) the particulars which shall be given in the bill, invoice, cash memorandum, issued under section 42; • (q) the restrictions and conditions subject to which the commissioner may • delegate under section 43 his powers and duties under this Act; • (r) the prescription of further powers of authorities under clause (v) of sub section (1) of section 45; • (s) (i) the manner in which appeal may be filed under section 48 and sub • sections (4) and (6) of section 49; • (ii) the procedure to be followed by the appellate deputy commissioner or the Board in disposing of appeals under sub-section (6) of section • 48; • (iii) the form of notice under sub-section (3) of section 49; • (iv) the procedure for and other matters including fees incidental to ilie • disposal of appeals, applicatidm for revision or rectification of mistake undet section 48, 49 or 56 and other miscellaneous applications or • pelitiorts rot relief tifider this Act; • (V) the vatue of the cMft fee stttrtips whfoh rut appeal ot 11pp1ieatlon fot revisiM 11ht1l1 bear, ttttder sestion 51; • (t) the form of notice to be issued under sub~seetlcm (l) of seetiott ~4: • (u) the form of notice to be given under clause (ii) of the proviso to sub• section • (1) of section 56; • (v) (i) the conditions subject to which the commissioner may require the • production of accounts; register or documents or to furnish illy other· information under sub-section (3) of section 57; • (ii) the form of notice to be served under clause (b) of sub-section (6) of • section 57;, • (iii) the m~mner in which goods shall be disposed off under clause (t) of sub-section (6) of section 57; • • • • • 0~1(·1'1(p ~. ~ 24 ~ 2005 108(145) • (iv) (a) the manner· in which check posts be set up or ba.rri.ers be erected, the manner in which and the fee on payment of which • declaration shall be obtained, the form and manner in which a declaration and other documents to be delivered or filed. the • manner in which goods shall be seized or released. the fonn of notice to be ser,ed. the mann.er in ,vhich penalty shall be • deposited, the manner in which the goods seized shall be sold, the period for which the declaration and otha documents shall • be presen-ed by the consignee under section 58; • .• (b) the restrictions subject ta which any ...-ehicle may be intereepted under section 58: • (c) the form and manner in wJ;ich transit pass shall be obtai11ed under section 59: , • (d) the authority to whom, the time within which and the form in • which information shall be furnished under section 62: ~ • (w) the conditions subject to which the commissioner may authorise the persons ,,fll>PJinted unde,~secli°t?? to asstst,h,i111}? investigate u:t~~er sub-section (4) • of section 64 alt1 offences· U11der this Act · · • (x) the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued • under section 65; • (y) the form and manner in which application shall be made to the authority and the procedu~ according to which the authority shall pass an order • under section 70; • (z) (i) the manner and period in which input tax rebate shall be claimed or • be allowed under section 73; . • (ii) the· form and manner in which and the period within which the particulars of the stock of goods shall be furnished under sub-section • (i) of section 73; • (a-1) (i) how and within what time applications, information and notice shall be made, furnished or served under this Act; • (ii) the duties and powers of officers appointed for the purpose of • enforcing the provisions of this Act: and • (iii) general regulation of the procedure to be followed and the • form to be adopted in the proceedings under this Act. • (3) The power to make rules under this section shall include the power to give retrospective effect from a date not earlier than the date of commencement of • this Act to the rules or any one of them . • (4 ) In making any rule the State Government may direct that - • .(a) a breach thereof shall be punishabl~·with fine not exceeding five hundred rupees, ~md if the offence is a continuing one, with a fine not exceeding ' • twenty five rupees for every day the offence continues; and • (b) in respect of contravention of any rule, the commissioner may impose a penalty not exceeding five hundred rupees : • l 08 ( 146 ) • Provided that no such penalty shall be imposed without giving the person • concerned a reasonable opportunity of being heard. • (5) All rules made uuder this section shall, as soon as may be after they are made, be laid on the table of Legislative Assembly. • Reput antl sa,ings. 72. The Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) shall stand repealed • on the date of coming into force of this Act : • Provided that - • (i) such repeal shaH not affect- • (a ) the previous operation of the AC'.t so repealed or Act Ne. 2 of 1959 repealed by Act No. 5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done or rnffe1ed, thereunder: or • (b) any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, except !hat the facility of exemption from payment of tax e:-.iended to any registered dealer under that Act for his having • established new industrial unit in the state or undertaken expansion, modernisation or diversification in such industrial unit, shall be converted • ir2to facility of deferm::nt of payment of tax from the date of corrm1encement of this Act by notification tn be issued in this beh1lf. • (c) any penalty, forfeiture or punishment incurred in respect of any offence • committed under the repealed Act; or • (d) any investigation, legal proceeding oraremedy in respect of any 5uch right, • privilege. obligation, liability; and any such investigation, legal proceeding or remedv may be instituted, • continued or enforced and any such penalty, forfeiture or punishment may be imposed, as if this Act had not been passed and the said Act had not • been repealed. • (ii) Unless it is othenvise expressly ,rovided, anything done or any action taken • (including any appointment, notificJtio'1, Tiotice. order, rule, form, regulation or certificate) in the exercise of any power conferred by or under the repealed Act • shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of tlie • powers conferred by or under the provisions of this Act as if this Act were in • force on the date on which such thing was done or action wa~ taken unless and until it is ~uperseded b:.' or under fois Act and all arrear, of tax and other amount • due at the commencement of this Act may be recovered as if they had accrued under this Act. • (iii) Any assessment, appeaL revision or other proce<~dings arising 1Jnder the repealed Act and the rules made thereunder and or pending before an officer or authority duly empowered to make assessment m hear and decide such appeal, revision • or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority • competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made or such appeal or revi~ion or other proceeding shall be heard and decided within the period, if any, specified therefor, by such officer 0r authority in accordance with the provisions of the repealed Act or the rules made thereunder as if they were the officer or authority duly empowered for the purpose nnder the repealed Act. • • 108 ( 147 ) • (iv) (a) any applicat'~n-!:;ya dealer or the commissioner to the Tribunal for making • a reference to the High Court im.der sub-section (1) of section 70 of the • repealed Act; or • (b) any such application made under sub-section (2) of section 70 of the repealed Act; or • (c) any reference made to the High Court under sub-se·::tion (1) or sub-section • (2) of section 70 of the repealed Act, • is pending on the date of commencement of this Act shall be disposed of by the Board or the High Court, as the case may be, in accordance with • the provisions of section 70 of the repealed Act as if this Act had not been •• passed and the ·said Act had not been repealed . (v) Notwithstanding anything contained in clause (i), any appeal, revision or other • proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shal1 be heard :md decided by the authority competent :I • to entertain any appeal. revision or :my other proceedings in accordance with • the provisions of this Act. • 13. (1) Where a registered dealer k:ilds the stock of any goods speci:ted in schedule II Tr.msitoryprovisions. on t!le d!l.te of comrriencement of this Act, he shall furnish the particulars thereof • in such fom1 within such period, in such manner and to such authority as may be prescribed . • (2) Where any goods specified in schedule II of thi.s Act held in stock by registered • dealer on the date of commencement of this Act are tax paid goods within the meaning of the Act repealed by this Act, ar.d are for sak by him on or after the • said date within the State of Chhattisgarh or in the course of inter-state trade or commerce, he shall claim or be allowed in respect of such goods , in such • manner and within such period as may be prescribed, an input tax rebate , - •• (i) at the rate specified in column (3) of schedule II, if such goods are sold • within the State; and • (ii) at the rate of four percent or the rate specified in colurr.a (3) of schedule IL whichever is lower, if such gooqs are sold in the course of inter-state • trade or commerce. • (3) (a) where any goods specified in schedule II of this , Act held in stock by a registered dealer, on the date of commencement of this Act, arc goods • manufactured ont of tax-paid goods other than those specified in schedule III co11sumed or lJSed as raw material or used as packing material or • exrlosives consumed in 1,.ining, of any goods specified in schedP.le II, for sale in the State of Chhattisgarh or in the course of inter-state trade or • commerce on or gfter the said date, such dealer shall claim or be allowed in such manner and within such period as may be prescribed, an input tax • rebate in respect of such tax paid goods, at the rate specified in column • (3) of schedule II or at the rate at which ruch ~ p~id goods had borne tax under the Act repealed by this Act whichever is lower. • (b) where any goods specified in schedule II other than those specified in • schedule III held in stock on the date of commencement of this Act are tax paid gcocls for consumption or use a.o: ra~ ma erial or fer use as packing • material or explosives for use'in mining of any goods sp;cified in schedule II, for sale by him in the State of Chhattisgarh or in the course of inter • state trade or commerce such dealer shall claim or be allowed, in such m;mner and within such period as may be prescribed, an input tax rebate • 108 ( 148 ) • at the rate pc ified in column (3) of schedule II or at the rate at which • such tax paid goods had borne tax under the Act repealed by this Act which~;er is lower. · • ( 4) The sale of tax paid goods within the meaning of the Act repealed by{his Act, on or after the said date shall not be liable to tax under clause (ii) of section 8 of • this Act. • Explanation -For the purpose of this clause the expressions "raw material" and • '·ta\'. paid goods" shall have the meaning assigned to them in clauses (r) and (x), respectively, of section 2 of the Act repealed by this Act. • Powers to remove dif- 74 If any doubt or difficulty arises in giving effect to any of the provisions of this Act in • ficulties. consequence of the transition to the said ro 1Sions from the correspond1n proi:isions of the Act repealed by section 72. the St.m Gmemmcnt may withlil 1, ·o0 years from the date cf commencement of this Act b! ord ... r notdied rn lhe official Gazene of Lhe State make such provision not inconsistent \\ith this Act as appear to be necessary or • e:-qiedient for removing the doubt or difficulty. • • • • • • • • • • • • • • • • • • • • • • ~r:IM~ m::r, ~ 24 ~ 2005 108 ( 149 ) • SCHEDlJLE - I ( See section 15 ) • • S. No Description of goods (1) (2) • Animal driven or marmally operated agricultural implements • • 2 Aids and implements used b:, handicapped persons • 3 . Aquatic feed, poultry feed and cattle feed including grcJss.

hay and straw • 4 . Betel leaves • 5. Books, periodicals and journals • 6, Charakha and Amber Charakha handlooms and handloom fobrics and Gandhi Topi • 7 . Charoal • 8 . Coarse grains other than paddy, rice and wheat • 9 . Condoms and contraceptive • 10 . Cotton and silk yarn in hank • 11. Curd, Jussi, butter milk and separated milk • 12 . Earthen pot • 13 . Electricai energy • 14 . Firewood • 15 . Fishnet and Fishnet fabrics • 16 . Fresh milk and pasmrised milk • • 17 Fresh plants, saplings and fresh flo-.vers • 18 . Ftesh vegetables and fruits • 19 . Garlic and ginger • 20 . Glass bangles • 21 Human blood and blood pl;1sm2 • 22 . Indigenous handmade musical instruments • 23 . Kumkmn, bindi, alta and sindur • 24 . Meat, fish, prawn. and other aquatic prcducts when not ::ured or frozen; eggs and L·. ~~ · • animal hair. • 25 . Ndional Flag • • • 108 ( l 50 ) • (I) (2) • 26, Non•judicial stamp paper and plain paper, commortl} known as, cart•idge p.ipm:, sold by • Government treasuries, postal items like envelc~c. pos card etc., sold by Go ernment. rupee • note when so!d to the Reserve Bank of India a .d c!1eques so1d loose or in book fnrm. 27. Organic manure including dung (Gober) • 28. Raw wool. • 29. Semen including frozen semen • • 30. Silk worm laying, cocoon and raw sjJk • 31. Slate and Slate pencils • 32. Tender green coconut • 33. Toddy, Neera and Ark • 34. Unbranded bread • 35. Unprocessed and unbranded salt • 36. Water other than - • (i) aerated, mineral, distilled, medicinal, ionic, battery, de•mineralized water, and • (ii) Water sold in sealed container • • • • • • • • • • • • • • • • • • • • ~-~~m .P1'"' m, ~ 1«,11"" 24 i::fR'.l r . 200s 10.i:s 151 • SCHEDULE - II PART- I • • o: S No Description Rate cf Rc:te ta,; ta:-: • n's ~ (i, uis S (li) p,.;rcen1 l (perC'~nt) • f. (1) (2) I(_~,') (-!-! • l. Articles of gold and sil, er includmg :orns. bulli20 an:' s:::e::;; • 2. Gold and silYer ornamen~s c:f ,:-e~s::ial •., ear l • 3. Precious stones such as diamonds, emera:ds, l • rubies, pearls and sapphires . • PART - IT • L Agricultural implements, not operated manually or 4 • not driven by animal. • 2. All equipments for communications such as, 4 Private Branch Exchange (P.B.X.) and Electronic • Private Automatic Branch Exchange (E.P.A.B.X) . • 3 . All Intangible goods like copyright. patent, rep license . • 4. All kinds of bricks including fly ash bricks, • refractory bricks and ashphaltic roofing, earthen tiles . • 5 . All types of yarn other than cotton and silk yarn 4 in hank and sewing thread . • • 6. Aluminium utensils and enamelled utensils 4 • 7 . Areconut powder and betel nut · 4 • 8. Bamboo 4 • 9 . Bearings 4 • 10 . Beltings 4 • 11 . Bicycles, tricycles, cycle rickshaws and parts 4 • 12 . Bitumen 4 • 13. Bone meal 4 • 14 Branded bread 4 • 15 . Bulk drugs 4 • 16 Capital goods as notified by the state go,·ernment 4 • 17 . Castings 4 • • • • 108 ( 152 ) ~-ilflllq; ~. ~ 24 ~ 2005 • (1) (2) (3) (4) • • 18 Centrifugal and rnonobloc submersibk pumps and parts thereof. -. • 19. Coffee beans and seeds, cocoa pod, £Teen tea leaf 4 and chicory. • 20. Chemical fertilizers, pesticides, weedicides and 4 insecticides. • • 21. Coir and Coir products excluding coir mattresses 4 22. Cotton and cotton waste 4 • • 23. Crucibles 4 • 24. Declared goods as spedfied in section 14 of the 4 Central Sales Tax Act, 1Q 56. • 25. Edible oils, oil cake and de-oiled cake 4 • 26. Electrodes 4 • 27. Exercise books, graph bo~k and laboratory note 4 • book. • 28 Ferrous and non-ferrous metals and alloys; non- 4 metals such as aluminium, copper, zinc a.ad • extrusions of those. • 29. Fibres of all types and,.fibre waste 4 • 30. Flour, atta, rnaida, suji, besan 4 • 31. Fried grams 4 • 32. Gur, jaggery, and edible variety of rab gu.r 4 • 33. Hand pumps and spare parts 4 • 34. Herb, bark, dry ph,nt, di}" root. conunmJy known -+ • as jari b')l'ti and dry flower. • 35. Hose pipes 4 • 36. Hosiery goods 4 • 37. Husk and bran of cereals 4 • 38. Ice 4 • 39. Incense sticks commonty known as, agaibatti 4 • dhupkathi or dhupbatti. • 40. Indnstrial C3ble:sl high ,unage .::ables xlpe cables. 4 ~-filled~~ ~l • • • • 108(;53 • (3) !l) • • 41. iT p,,Jdu-:Ls includ~ng l:vrnpukis, 1.:::Jcpi10110 &,1-l 4 • paits thereof. teleprinter and wireless equipir:eHC and parts thereof. • 4 42 . Ke10sen0 oil sold tl.rough PDS • 4 43 Leaf plates and cups • 4 44. In,.iustriai inpu,s and packing n,atc:ri:.lis ..;s • notiiied bv 1he State Gm err,mcnt . • 4 -1.~.:; . :t,.fun~1u~..-.lu (mum,), pdalJ (la~1. am:.'-ulu, pwfed nee (poha), mliri . • 46 . • 47. Nepa slabs (Rciugh flooring sronts) • 4 • 48. Ores and minerals • 49 . Paddy, rice, ,vhectt and _()ulses • 50 . • 51. Pipes of ail varieties bcluding G.L pipes. C.1. 1-,,ipt:1,, du,.;tile pipes ~rd PVC /;.;.:: . • 52. Plastic Footwear • .r 4 • 53. . Printc;d material including diary, caknd3.I 4 • 54. ?rinting ink excluding toner and cartridges 4 • J : J - . Frncessed a,1d branded sait 4 • 56. Pui.p of oamboo, wood and paper • 57. Rail coaches, Engines and Wagorn, 4 ' • 58. 4 • 4 59. Renewable energy devices and spare parts • 4 6C. Safety matches • 4 61. Seeds • 62. Sewing maciune~ -1- • -tr 63 . • 6.'.. . Silk _fabric5 4 • 4 65. Ski1r,n1ed miil-. µv\\ Ger • • • 108/154) ~l~fm~ ~, ~ 24 l'.l"Rl 2005 • • (1) (2) (3) (4) • 66. Solvent oils other than organic solvent oil 4 • b7 Spices of all varieties and forms including cumin 4 seed, aniseed, turmeric and dry chillies. • 68. Sports goods ~xduding apparels and footwear 4 • 69. Starch 4 • • 70. Sugar and khandsari ..j. • 71. Tamzrind -+ • 72. Textile fabric 4 • 73. Tobacco and tobacco products ..j. • 74. Tractors, harvesters and attachment and parts 4 thereof. • 75. Transmission towers 4 • 76 Umbrella excep~ garden umbrella ~ • 77. Vanaspati (Hydrogenated Vegetable oil) 4 • • 78. Vegetable oil including ginglli oil and bran oil 4 • 79. Writing instruments 4 • PART-ill • 1. Diesel 25 • 2. Petrol 25 • 3. Aviation turbine fuel other than those specified in 25 clause (ii-cl) of section 14 of the Central Sales • Tax Act, 1956 (No. 74 of 1956). • 4. Natural gas 25 t • - • PART- IV • l Tendn leaves 12.5 12,5 • • PART-V • All other goods not covered by schedule I and 12.5 part I to IV of this schedule. • • • • • m·flw1~ lfWT;f, ~ 24 ~ 2oos • 108 ( 155 ) • • SCHEDULE - III (See section 13) • s_ .. o. Description of goods • 1. ., • Petrol, diesel, aviation turbine fueL natural gas. kerosene, liquefied petroleum gas and compressed natural gas . • 2. 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(4) • 25 25 • 25 • • • 25 • 25 • ~a(~ ~ -a~) c - 5 - ~t - 1R - "-"$-~~ • -- ct1~: ~ --~ -: • (µ fd ~ ldj _{y RI ~lct) (2) (3) (4) • ~c,lt -~ ~ uTT_3l· -1 ~ 12.5 • - qi 1TI1"T -~ "fl ifR q\;.. -g- • L___ ~ • • • • • ~ ~. fu:ncn 19 ~ 2006 3 S ( 27) ~ 31~ ~ ~-41--3 cfl x-QTA ~ ~yfcifurcr 31JxI:cTT •rtT".1"1 3 30. cf>T ~ fcmrTurm. 2rf2Thi:- '~r l'i:f-1. .,;i,<.'· • i \ \ '' 1 • • • • •• • • • • • • • • • __ _ _ _ _____ • .._ ____._ vffir'' --- - • • • • ~. • ~. ~ 9 ~c!U 2006 * * * ( * m~ ~ 538 / 21-~ /9"WJUT /06.·-'lffi<f m'QH ~ 348 ~ 3) ~ i:f 0-~fm, I~~ • ~cf>\(~)~, 2006 (5il. 2 ~ 2006) cfiT ~ ~ {1~91(!1 ~ 9lmcfiR if~~ !J"<:flITTIB mT ~ ~- • * • · mflfPI~ <1.,-.,::ii.i:M ~ ;:rn=r it cwn ~J¥!R, ~0r fti6" qi'l_<, :JG·-Bfucr . • • • • • • • '' ' - .... ====::::......::~:==~ . ~ 19~2006 • CHHATTISGARH ADHINIYA.rv1 • (No. 2 of 2006) • CH!1ATTISGARH VALUE ADDED SALES TAX (AMENDMENT) ACT. 2006 • ( No. 2 of 2006) • An Act to amend Chhattisgarh Value Added Sales Tax Act, :200~ • (No. 2 of 2005;. • Be it enacted by the Chhattisgarh Legislature· in the fifty SQCth year of • the Republic of India as follows:- •· Short title and l. e ( 1 ) Th is Act may be called the Chhattisgarh Value Added Sales Commencement. ·r ,! - _ , _ v ,,--.., 1 , ,~--. !! - 1 -. ' ~ -' nct · 1 .- r l l. ·n .: · l - l J · ... A . c• L . . " , - r \ . )U n . . .. : . ; , ( _ N ... . · o ~ 2 ot~ 1"'- 00.: U ;1 j. • e (2) It shall come in to force on such date as the Srnte Govcrnmcnl may, by notification appoint. • Amendment of .2. In the titie of the Chhattisgarh Value Added Sales Tax Act, 2005 • e the title of the Act. (No. 2 of 2005) the word "Sales" shall be omitted. • Amendment of 3. e In sub-section ( l) of section 1 of the Chhattisgarh Value Added Section 1. Sales Tax Act, 2005 (No. 2 of 2005) (here in after referred as • Principal Act), the word "Sales" shall be omitted. • • Amendment of 4. In section 2 of the Principal Act, • Section 2. • ( 1) Clause ( c) shall be omitted. • (2) For clause ( e) the following shall be substituted, namely:- • "( e) . "Capital goods" means plants, machinery and equipments directly used in the process of manufacture and or in the course of business excluding such equipments as • may be notified." • (3) After clause ( e) the -following clause shall be inserted, • namely:- • • • • •· • • "(e-a) "Commercial Tax Oi1iccr" means a Commercial Tax Officer appointed under scctio1;. 3 and incbdcs ·an • Additional Commercial Tax Officer . • • (e-b) Cooked iood namk~i;:n. rnisi:r:. ::xr:.

. ..1:,'-:_..:. • • :hocolatcs, toffees. icc-c1 e~m. cakes . • lozenges. peppcrmim s:1: crs • •• (4) In claus~ (t) at<..:r l':p1an..ll:o:·; 1ii1 ~}1<:? ,·,,l1m\:r10. ..;hc:11 be inserted. nmr..dy:- • • "(iii) The amcunt 1 :)f valuable con~idcrm.irn·, paict or Dav·able '- / J ., to a dealer for the sale of Drugs 3.nd \!1edicincs spcc;ficd in • " '"-' ' TI l. T .), " ,; ,, 4 ,; , ; : , , , in . l, p . art -_ T _. I OJ~ L -, J . " ~ '-' h '-.0l~ du1 1 , ~ ~ TJI " ~ t ) ' J ;~ ~ 1 L 1 L J " -. ' _ C ,. _ t , h ._ , . ~ .., _ · 1 l· 1a'z L i• l 1 l 11 1 1 .. n li - l 1 l l" , " , t , '1 _ 'J ( · . 1 , • Dricc phnted on 1he nacka2.c ci.mtaining the Dr"L~,:;s arn.l .i ' - t L- L- ....... • Medicines, for the purposes of levy of tax under section 8." • (5) Clause (u) shall be omitted . • (6) (i) Paragraph (iii) of sub clause (3) of clause (w) shall he • omitted . • • (ii) In p;oviso (a; of clause (w) the words and figures "or cc paragraph (iii) of sub-cla'Jsc (3)" and nor clause (ii)" shall • omitted . • (iii) In proviso (b) of clau~e (vv) the words and figures "or • clause (ii)" and "or paragraph (iii) of sub clause (3 )" shall b,.: • omitted . . • (7) In clause (z) the word nsales" shall be omitted. - • ~mendment of 5. Wherever the words "s2.lcs tax" occur in section'.::'. 3. ~5. '"B. 5~ . • ection 2, 3, 25~ 43, 60 and 63 of the Principal Act, the \\ ords ''commercial tax" shall • 8, 60 and 63. be substituted. • • • • • • • 3:-. 30) ~~,~ 19~2006 Insert;on of 6. After section 3 of the Principal Act, the following section shall• section 3A. inserted, namely:- • e "3A- Tribunal (1) Subject to such rules as may be made in this behalf, di: State Government may by notification; with effi ct from a specified the ·ein, constitute Tribunal to exercise the powers and perfonn the fullctions conferred on the Tribunal by or under 14l e Act. (2) Till the date specified in the notification under sub-section A (1 ), the Board of Revenue, Chhattisgarh shall act as Tribunal the purpose of this Act and on the date aforementioned el proceedings pending before the Board of Revenue, Chhattisgaij, - acting as Tribunal shall stand transferred- to the Tribunal constituted under sub-section (1 ). • _ 3) ubject to Lh previous approval of the State Governme1tt, L. the Tribunal may from time to time. make regulations not inconsistent with the provisions of this Act regulating e · procedure and dis.po a1 of its business." • AmendmeDt of 7. In sub section (i) of section 4 of the Principal Act, the worA Section 4. "which shall not exceed rupees 5 Lacs'' shall be omitted. • • • Amendment of 8. In section 8 of the Principal Act,- Section 8. ( 1) In clause (i) for the words and figures "part I, II, IV and __ ,_ the words and figures "parts I, II and IV" shall be substitute• • (2) In clause (ii) the figures "IV" shall be omitted. • • Amendment of 9. In section 9 of the Principal Act,- • section 9. ( 1) In clause (a) of sub section ( 1) after the words "under secti• · 15" the following shall be inserted, namely:- • _ "and section 15(6) _>V~ich are disposed off otherwise than ~ 9 way of sale in the course of export out of the territor,y India." • • • • • • ~~.~ 19~2006 38(31) • (2) For sub clause (ii) of clause ( c) of sub section ( 1) the • following shall be substituted, namely:- • "(ii) the manufactured goods are sold in the State of • Chh.attisgarh or in the course of inter-state trade or • commerce or in the course of export out of the territory of India; • • and such tax shall be levied,- • (a) in respect of goods referred to in clause (a) and •• clause (b) at the rate specified in column (3) and ( 4) of schedule II; and • (b) in respect of goods referred to in sub clause (i) of • clause ( c) at the rate of 4% on the goods • specified in part II, part III and part IV of schedule II; and • (c) in respect of goods referred to in sub- clause (ii) • of clause ( c) at the rate specified in column ( 4) • of the said schedule; at the rate at which tax would have been levied on the sales of such • goods within the State on the date of such purchase." • f 10. In section 10 of the Principal Act,- endment of • section 10. (1) In clause (a) of sub-section (2) after the words "and/or • • purchasing goods specified in schedule I" the words "and/or a • registered deaier who manufactures cooked food" shall be • inserted and for the word "fifteen" the word "fifty" shall be substituted . • -. (2) In clause (b) of sub-section (2) the wordsllunder clause (a) of • this section" shall be omitted. • (3) Clause ( c) of sub-section (2) shall be omitted . • yendmentof 11. In section 13 of the PrinciparAct,- section 13 . • (1) Clause (a) of sub-section (1) after words "ta)" the figure "(i)" • c;;:l,~ 11 hP 1n~cwt,=,r] • • • 3S \ 3 2) (2) In clause (a) of sub-section ( 1 ), for the \:vonis and Jigurc'.: starting from !!after paynicnt to him, of the tax under clause Ii 1 • of section 8, he shall claim or be allowed in such n-:anncr and • within such period as may be prescribed, input tax rebate ot out the amount of such tax" the words and figures "or for sale • . ~ side the state by way of stock tr'ansfer after payment 10 him o! • the tax under clause (i) of section 8, he shall claim or i,c • allmvcd input tax rebate of such amount of tax, in such .- manner and \Vi thin such period as may be prescribed.'' sh;__'ti l • be substituted. - C3) After clause (a)of sub-section (1) the following shali be added, namely:- • ;'(ii) When a registered dealer purchases any goods specified in schedule fI other than those specified in • Schedule III within state of Chhattisgarh from another su--h • dealer after payment to him of the tax under clause (i) of section 8, for use as capital goods in the course of business • within the state of Chhattisgarh, he shall claim or be • allowed input tax rebate of such amount of tax, in such • manner and within such period as may be prescribed." • ( 4) In clause-(b) of sub-section ( 1) for the words and figures "and • any goods specified in schedule I or schedule II for sale in the course of export out of the territory of India, he shall claim or • be allowed, in such manner and within such period, input t"x • rebate of the amount of such tax", the words and figures "or • for sale out side the state by way of stock transfer and any goods specified in schedule I or schedule II for sale in the • course of export out of the territory of India, he shall claim or • be allowed input tax rebate of such amount of tax in such manner and within such period as may be prescribed." shalJ be substituted. • (5) In clause (c) of sub-section (1) for the word (c) the word (b) • shall be substituted. • • (6) After sub-section (3) the following proviso shall be inserted, namely:,;. • • • • • • - -- -- • "Provided that, if the amount of input tax rebate. which • remains un adjusted even after two years, it shall be granted to him by way of refund." • • (7) In sub clauses (i) and (ii) of clause (a) of sub-section (5) for the words "interstate trade or commerce" the words, "or by • way of sale outside the state, by way of stock transfer." <;hall • be added . • (8) In sub-section (6) after clause (iii) the following clause shall • be inserted, namely:- , •• "(iv) in respect of any goods specified in schedule II for • which the amount of tax is not shown separately in the sale • bill, invoice or cash memoranda." • 1'flendment of 12. ( 1) In section 15 of the Principal Act, the existing section shall 1Je s•ec tion 15 . numbered as sub-section ( 1) . • (2) In section (15) the following sub-section shall be added:- • _,. "(2) The State Government may in respect of any goods, • by notification amend Schedule-I, so as to include tl~erein • any goods not already specified or may relax or omit any • of the conditions and exceptions set out in the corresponding entry in the third column thereof." • n•rtion of new 13. After section 15 of the Principal Act, the following section shal I c9ons. be inserted, namely:- • 11 ISA. Power of State (1) The State Government may, by notification, amend the ~overnment to Schedule II and thereupon the said Schedule shall stand -emend Schedule II- amended accordingly: • Provided that the rate of tax in respect of any goods specified • therein other than the declared goods shall not exceed the r. te • of tax prescribed in the next higher slab of the rate of tax • specified in the Schedule . • • • • • • 38 (34) ~~, ~ 19 ~ 2006 • Provided further that if any goods are transposed by deleting • them from one of the parts of the Schedule and inserting or • adding them to another, the rate of tax in respect of :mch goods shall not exceed the rate of tax prescribed in the next • higher slab of the rate of tax specified in the Schedule. • (2) No notification enhancing the rate of tax, shall be issued • und~r this Section without giving in the Gazette such previous notice as the State Government may consider reasonable of its .• e intention to issue such notification; (3) Every notification issued under sub-section ( 1) shall, as soon • as may be, be laid on the table of the Legislative Assembiy. • 15B saving- (1) The State Government may, by notification and subject to • ' such restrictions ·a nd cetiditions as may be specified therein, • exempt whether prospectively or retrospectively,- • (i) (a) any cla.ss of dealers; or • (b) any goods or class of goods, in whole or in part, • from the payment of tax under this Act for such period as • may be specified in the notifications; • (ii) any dealer or class of dealers from any provision of this • Act or any provision of a rule made under section 71 for such • period as may be specified in the notification. • (2) Any notification issued under this section may be rescinded • before the expiry of the period for which it was to have remained • in force and on such rescission such notification shall cease to be in force.• A notification rescinding an earlier notification shall • have prospective effect. •• (3) Notwithstanding the repeal of the Chhattisgarh Commercial ·~ Tax Act, 1994 (C.G. Act No. 5 of 1995) (hereinafter referred to • as the repealed Act) the State Government may, by notification exempt- • • (i) (a) any class of dealers; or • (b) any goods or cla,ss of goods in whole or.in part, from the payment of tax under the repealed Act; or • • • • ~~, ~ 19 ~ 20(J6 38 (35) • _Jrom (ii) any dealer or class of dealers any provision of the • repealed Act or the provision of any rule made there under, • for .any period before the commencement of this Act and for • that purpose it shall and shall always be deemed that the • provision of Section 17 of the repealed Act have been revived • for the purpose of such exemption." • 14. For section 16 of the Principal Act, the followi: shall oe uw.ndment of <=s • ec • ti on 16 . substituted, namely:- • "16: (1) Every dealer whose turnover during the twelve months immediately preceding the commencement of this Act • exceeds the limits specified in sub-section ( 1) of section 4 • shall get himself registered in the prescribed manner within • thiliy days of the commencement of the Act. • (2)(a) Every deale: other than a dealer to whom sub • section ( 1) applies shall get himself registered within the prescribed period from the date on which his • turnover in a year first exceeds the limits prescribed • under sub-section (1) of section 4 . • (b) Every dealer being a transferee of a business \ .thin the meaning of sub-section (1) of section 30 shall • get himself registered within thirty days from the • date of transfer of the business of which he is a • transferee . ( c) A dealer who though not liable to pay tax under • section 4 desires to obtain a registration certificate • voluntarily may get himself registered under this Act . • ( d) Any person intending to establish a business in the •• State for the manufacture of goods for sale of value exceeding rupees two lac in a year and who is • registered in the Industries Department of State • Government for establishing an industrial unit in the • State or who is- issued a licence wherever necessary or has sent a memorandum of information tc, the • Central Government to establish a new industr1ai • undertaking in the State under the provisions of the Industries (Development and Registration) Act, • • • • 38 (36) ~ rnri:r:r, ~ 1 9 ~ 2006 • 1951 (No. 65 of 1951 ), may, notwithstanding that he • is not liable for registration under clause (a), get • himself registered under this Act. • (3) Every dealer required to get himself registered under • sub-section (1) or clause (a) or clause (b) of sub-section (2), or a dealer who desires to get himself registered under • clause ( c) of sub section (2), or a person who desires to get • himself registered under clause ( d) of sub-section (2) shall make an application supported with an affidavit to the •· commissioner in such form and such manner as may be • prescribed, giving correct and complete particulars therein. •• (4) (a) On the day the application for grant of a registration • certificate as required by sub-section ( 1) or sub • . section (2) is received, the said authority shall grant • the . applicant a registration certificate in the prescribed form. • (b) After issue of the registration certificate on • application referred to in clause (a), the commissioner shall verify the particulars given in • the application in such manner as may be prescribed. • ( c) If the commissioner on verification under clause (b) is satisfied that the particulars given by the applicant • in his application are incorrect or that the appli.cant • has misrepresented certain facts, he shall, .a fter • giving the applicant an opportunity of being heard and recording the reasons in writing, cancel the • registration certificate issued to the applicant under • clause ( a) in accordance with the .provisions of clause ( c) or clause ( e) of sub section (10) from the • date of its issue, not later than thirty days of the date • of receipt of the application. • (5) The registration certificate granted under sub-set:tion •• ( 4) shall take effect from- • ( a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub • section (2) has applied for registration within the • period prescribed under clause ( a) or specified in • clause (b) of the said sub-section, the date on which his · turnover in a year first exceeds the limits • • • • • • • =========~=~==.= ~== 19= ~= =::00=6 ========-=38 ( :n) • prescribed under sub-section (l) of section 4 or the • date of transfer of business as . the case mav. be: (b) in a case \\·here a deaier required to get himself • registered under clause ( a) or clause (bl of sub section ( 2) has applied fot registration after the • . f h ., d · - ' · expiry o t1 e prescrwe ot srec 1 t1ea penour1 , as m• e • case may be. the date on '•Yhich he applies for • registration: --- . ( c) ,vhere a deaie, has applied under clause ( c) or a • person has applied under clause- l d) of sub section • (2) for registration, the Jate of such application and • notwithstanding the provisi-::,ns of section 4, such dealer or person as the case may be, shall be liable to • pay tax under the Act, during the period from the • said date of application till his registration ce11ificate remams m force,,,- • 1 · • (6) \¥ithout prejudice to the provisions of sub-section ( 6) of section 21, when a dealer has without reasonable • cause, failed to get himself registered within the prescribed • time as required by sub-section (1) or clause (a) or clause • (b) of sub~section (2) the commissioner may, after giving such dealer a reasonable opportunity of being heard, direct • him to pay by way of penalty, a sum not exceeding rupees • five hundred . • (7) Every dealer who at the commencement of this Act • holds a registration certificate under the provisions of the • Act repealed by this Act shall, on such commencement, be , deemed, to be a dealer registered and holding a registration • ~. certificate under this section. • (8) If any registered dealer or other dealer who is required to furnish returns under sub-section (I) of sec~ion • 19- • (a) sells or otherwise disposes off his business or any part or place of 4is_ business or effects or comes to • know of any other change in the ownership of the • business, or (b) discontinues his business or changes. his place of • business or opens a nev,· place of business, or • • • • • =-====== ~ = ~ == . = ~ = =]9=~2=00=6= ===-== ~~--=------= • ( c) changes the name or nature of his business, he or if he dies, his legai representative shall within the • prescribed time, inform the prescribed authority • accordingly. • • (9) (a) The commissioner shall,- • (i) on application made by a registered dealer for • amendment of his registration certificate in pursuance of the provisions of sub-section (8) • or otherwise, amend the registration • certificate of the dealer or reject the •• application \Vithin 30 days of the date of receipt of such application, after making such • enquiry as he deems fit; and (ii) on being satisfied that the . registration • certificate issued to a dealer reqmres • amendment with regard to certain particJlars • specifi-:d therein, amend the rcgistrat10n certificate after grvmg the dealer an • opportunity of being heard. • (b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of • the events specified in sub-section (8), such • amendment shall take effect from the date such • event has taken place and in all other cases falling under the said sub-clause the amendment shall take • effect from the date of application. An amend;ncnt • made under sub-clause (ii) of clause (a) shall tai<.e effect from the date of order for making such • amendment. • (10) When, • (a) a registered dealer discontinues or transfers his • business; or •• (b) the liability of a registered dealer to pay tax ceases; or • ( c) a registered dealer has been granted a registration • certificate by mistake; or ( d) a registered dealer is in arrears of tax or penalty or • any other sum due under this Act or under the Act • repealed by this Act; or • • • • ,I ~ ~, ~= -19- =~c=ff=i 2-0-0=6 --========--===3=8 '3~) {e) the commissioner for reasons to ,be recorded ' 111 ,· writing, is of the opinion that the registration • certificate should be cancelled for any other reason: • the commissioner may either on his own motion or • on the application of the dealer in this behalf cancel • the registration certificate but notwithstanding such cancellation the dealer shall be liable to pay tax for • the period· during which his registration certificate ,•. remained in force . • Provided .that where the commissioner proposes to cancel the registration certificate under this sub section, he shall give the dealer an opportunit:y of being heard. • (11) Any dealer whose registration certificate is-cancelled under clause (d) or clause (e) of sub-section (10) shall, for • the purpose of sub-section ( 6) of section 21 be deemed to • be a dealer, who has failed to apply for registration, but • shall not be liable to pay any penahy under the said sub section." • • Amendment of 15. Section 17 of the Principal Act shall be omitted. •ection 17 . • 9mendme• • t of 16. In section 19 of the Principal Act, - •ction 19. • ( 1) In sub-clause (iii) of clause ( a) of sub-section ( 4 ), for the figures 11 1.25 " the figures 11 l 11 shall be substituted . • -. • (2) After sub-section ( 4) the following sub-section shall be added namely:- -• "(5) (a) If the commissioner has reason to believe that the • particulars given by a registered dealer in his return or returns furnished by him for l:lny period under sub-section ( 1) or sub • section (2) are not correct he may, by giving the dealer an • opportunity of being heard, verify the correctness of such particulars in the return ot returns • • • • g,.1 (b) If on such verification i1 is found that the particulars in the retu1:n o~ retu~·ns are not correct in so far as they _relic, to the apphcat10n of the correct rate of tax, the calculat10n oi tax or interest payable or claim of any deduction and input &. fow, rebate, he shall by issue of a notice in the prescribed require such dealer to make the paymem of the additional amount 'of tax and or interest payable by him within the pcrAi e specified in such notice.'.' Amendm~nt of 17. \Vherever the v,·ord "Board" occurs in section 22, 24, 40, 47, ~- section 22, 24, 40, 48, 50, 54, 55~ 56 · and 71 of the Principal Act, the w<.9:f •- 47, 48, 49, 50, 54, "Tribunal" shall be substituted. 55, 56 and 71. • 1"9, Amendment of 18. In clause (e) of sub-section (1) of section 22 of the Principal section 22. after the words "from the date of order of assessment" the words "or from the date of judgment or order of any court or tribun!•· e shall be inserted. • Amendment of 19. In section 25 of the Principal Act,- • section 25. ( 1) In sub-section ( 6) for the figures "1.25" the figures II l II s191 be substituted. • (2) In sub-section (7) for the word ".fifteen" the word "twel,e" • . shall be substituted. (3) In sub-section (8) for the figures "1.2511 the figures "l srAII II be substituted. • Amendment of 20. In section 28 of the Principal Act, after the words "no deducticfi1 section 28. e the words "or deduction at a lower rate" shall be inserted. Amendmer.t of 21. In sub-section (5) of section 39 of the Principal Act, for the wAL. section 39. "one" the word "half' shall be substituted. • • .-\mendment of 22. ( 1) In sub-section ( 1) of section 42 of the Principal Act, before • section 42. existing prov~so the following proviso shall be insutif namclv:- • • • • • ~~.~ 19~2006 38 ( 41) ___:---==-=================-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= -- • "Provided, that when sale of taxable goods is made by a registered dealer to another such dealer, the amount of tax • shall be shown separately in the bill, invoice or cash • memoranda.'' • (2) In sub-section ( 1J in the ex1stmg proviso after the word • "provided" the \Vord "further" shall be inserted . • 23. For sub-section (6) of section 48 of Principal Act, the follo_wing ..m endment of shall be substituted, namely:- •ction 48 . •• "( 6) Subject to such procedure as may be prescribed and after • such further inquiry as it may think fit . • (a) the Appellate Deputy Commissioner shall dispose of every appeal w_ithin one calendar year from the date of • filling of such appeal. In disposing of such appeal, tne • Appellate Deputy Commissioner may confirm, reduce, • enhance or annul the assessment of tax or imposition of penalty or both but shall not remand the case. • (b) the Tribunal may, • (i) confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both; or • (ii) set aside the assessment or the imposition of penalty • or both and direct the officer whose order of • assessment or imposition of penalty has oeen appealed againsfto -make a fresh assessment or re • impose penalty, after making such enquiry as it may • direct; or (iii) pass such order as it may deem fit." • -. fmendment of 24. In section 49 of Principal Act,- action 49. (1) In clause (ii) of sub-section (1) after words "he thinks fit", the -• words "within one calendar year from the date of filling such application for revision" shall be added . • • (2) After sub-section (1) the following sub-section shaJl be • _ inserted, namely:- • • • • - • • ) ~ (-+2) =-===========~=J=~= ~---,= ~== =19 - ~=== 20=06- -=====--====- _-_- • "(I-A) Notwithstanding anything contained in sub-section ( 1 ), • if the revision under sub-section ( l) is in respect of an order of re-assessment or re-imposition of penalty in • pursuance to of any direction given in appeal or revision, the Commissioner may pass an order in • • accordance with the provisions of sub-section ( 1) , but shall not remand the case.'' • • Insertion of 25. ·•· After section 57 of the Principal Act, the following section shall section 57-A. be inse1ted, namely:- •~ ;,57-A. Survey, • ( 1) With a view to identify dealers who are liable to pay 1.1x under the Act, but have remained unregistered, the commissioner, • may from time to time, cause a surJey of unregistered dealers to • be taken. • (2) For the purpose of the survey, the commissioner may, by • general or special notice require any dealer or class of dealers to • furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have • purchased any goods from or sold any goods to such deabr or • .class of dealers during any given period. • (3) -For the purpose of survey, the commissioner may call for • details and particulars regarding the services provided by public • utilities and financial institutions including hanking companies, which he is of the opinion will be relevant and useful for the • purposes of the survey. • ( 4) The commissioner may, for the purposes of the survey • enter any place where a dealer is carrying business, b~t is unregistered or has not applied for grant of the certificate of • registration, whether such place is principal place of business or not and require any proprietor, employee or any other person who • may at that time and place_ ~e attending in any manner to, or • helping in, the business,- • • • • • • • • • (i) to afford him the necessary facili~y to inspect such • books of accounts or other documents as he may • require and which may be available at such place, • (ii) to afford him the necessary facility to check or verify • the cash, stock or other valuable particulars or things • which may be found therein, and • (iii) to furnish such infm~rnation as he may require as to c:, 1y •• matter which may be useful for, or relevant to any • proceedings under this Act . • • Explanation- For the purpose of this section a place where . the person is engaged in business will also include any other • place in which the person engaged in business or the said • employee or other person attending or helping i'n business states that any of the books of accounts or other documents or • any part of the cash, stock or other valuable articles or thir gs • relating to business are kept. • (5) The commissioner shall enter the place where the person is • carrying on business only during the hours at which such place is • open for business and in case of the said place or any other place, only after· sunrise and before sunset. The commissioner ma;, • make or cause to be made extracts. or copies from books of • accounts, and other documents inspected by him, make an • inventory of any cash stock or other vali1able aiiicles or things checked or verified by him and record the statement of r:1y • ~. person which may be useful for or relevant to any proceeding • under this Act . (6) The commissioner, in exercise of the powers under this •• section, shall not remove or cause to be removed on any account • from the place, where he has entered any books of accounts, other documents or any cash, ~tock or other valuable articles or • things." • • • • • • 38 ( 44) ~ ~, ~ 19 ~ 2006 • A·mcndment of 26. section 72. For sub clause (b) of clause (i) of section 72 of the Principal Act,• the following shall be substituted, namely:- • a "(b) any right, privilege, obligation or liability acquired accrued or incurred under the repealed Act, including the facili-i.y of exemption from payment of tax/deferment of payment of tax • e extended to any registered dealer under !hat Act for his having established new industrial unit in · the state· or • undertaken expansion, modernisation or diversification in such indu·strial unit. • • Provided that the facility of exemption from payment of . • tax / deferment of payment of tax extended to any registered • dealer under that Act for his having established ne\ industrial • unit in the_ state or undertaken expansion modernisaticn or diversification in such industrial unit shaU be suitatly • amended/ modified as per the provisions of his Act. For tlus • purpose the state government may issue fresh notification or • amend the notification issued under the repealed Act." • • Amendment of 27. In section 73 of the Principal Act,- • section 73. (1) In sub-section (2) after the words "on the date of • commencement of this Act" the words "which have ~een • purchased not earlier than twelve months from such dc.,te and11 shall be inserted. • • (2) In clause (ii) of sub-section (2) after the words "at rate of • four percent" the words "or at the rate reduced under sub section (5) of section 8 of Central Sales Tax Act, 1956 (No. • 74 of 1956)" shall be inserted. • .- (3) In clause (a) of sub'-section (3) after the words "are goods • rnanu actured out of tax paid goods" the words "which ~ave been purchased not earlier than twelve months from su~h •~ date" shall be inserted. • (4) In clause (b) of sub-section (3) after the words "on the date • of commencement of this ActH the words "which have been • purchased not earlier than twelve months from such date and" shall be inserted. ·• • • • • • • ~~.~ 19~2006 38 ( 45} ~endmentof 28. For existing Schedule I of the Principal Act, the following shall be •~h edule I. substituted, namely:- "SCHEDULE I • (See section 15) • - • S.No. Description of goods Conditions and exceptions ,.• ' subject to which I I • exemption has : I been allowed ~· ·-~--- (]) (2) j (3) -- ' 1 Animal driven or manually operated I • agricultural imelements II I i I 2 Aids and implements used by I • handicapped persons 1 • .1.., All kinds of b ngles exciucling those made of ivory, gold, silver rolled gold and • imitation gold • 4 Aquatic feed, poulti feed and cattle feed • including grass, hay and straw 5 Betel leaves • 6 Books, periodicals and journals including . • maps, charts and globe 7 Bread (branded or otherwise) • 8 Cart driven by animals- • - 9 Charakha and Amber Charakha • handlooms and handloom fabi:jcs and Gandhi Topi . • 10 Charcoal • 11 Condoms and contraceptive ~. • 12 Cotton and silk yarn in hank ------- 13 Curd, lussi, butter milk _and separated milk, - •• 14 Earthen pot and articles made of clay. - --- 1 - Electrical energy I • I -- - 16 Fabric on which dditi nal E . ise Dut) 1 • 1S levied or leviable under the Central I I • Excise and Tariff Act, 1985 (No. 5 of l 1986) and all varieties of khadi cloth, • (handloom cloth) but excluding silk, silk • cloth and hessian cloth. - --- -~- ----- - • • • - -----=----_-----~-=----=--=---~- -- ~ - - -== ic; - ..J := lcr, = - 1 - 9 = - = Si -1q\l= 2=00--6= ===.:.c:= - - - - - • r-17 F'i rewoo d excr' n d.m g C asurma an d l • Eucalyotus, timber ---- • 18 Fishnet and Fishnet fabrics ----- 19 Fly Ash • -- 20 (i) Food grains a.ad cereals of all types • excluding paddy • (ii) Pulses - --- 21 Fresh milk and pasturised milk • '') I -- - -- Fresh plants, saplings and fresh flowers -· -- .•, 23 Fresh vegetables (including potatoes and onion) and fruits • --- 24 Garlic and ginger (excluding dried ginger) I 25 Goods on which duty is or may be leYied \ I • under the Chhattisgarh Excise ~~t, 191 ~ j I (No.2 of 1915) other than med1cmal ana • I toilet preparations specified in the • Schedule to the Medicinal and Toilet I I Pr parations (Exci e Duties) Acl, 1955 ! • (No. 16 of 19-,5). • 26 Gur & J aggery I -1 • 27 Handicraft made out of rought iron and bell metal • 7 28 Human blood including blood • components. • 29 Hu k including groundnut hu k and bran of cereals • . 30 Indigenous handmade n1usical instruments ----- • 31 Kumkum, bindi, alta and sindw· -- 32 Leaf plates and cups pressed or stit hed • (Done and Pattal) - --- • 33 Meat including flesh of poultry, fish, • prawn, and other aquatic products when not cured or frozen or sold m sealed • containers; eggs and livestock and animal hair - 34 Muddas made of sarkanda 35 National Flag • • • • • • l • ~~.~ 19~2006 • 36 Non-judicial stamp paper and plain paper, • commonly known as cartridge paper, sold by Government treasuries. Postal items • like envelope, post card etc . sold by • Government, rupee note when sold to the Reserve Barik of India and cheques sold • loose or in book form • 37 Organic 1nanure including dung (Gober) • 38 Papad - 39 Poha, Murmura and lai ' • - 40 Rakhi •• 41 Raw wool -• 42 Sabai grass and rope made of sabai grass - 43 Salt (branded or otherwise) • 44 Seeds of all types other than methi, • dhaniya and the seeds which are covered by the term "oilseeds" specified in Section • 14(vi) of the Central Sa~es Tax Act, 1956 • (No. 74 of 1956) . . • 45 Semen including frozen semen - 46 Silk worm laving cocoon and raw silk • 47 Sirali, bageshi, barroo, date leaves, • baskets, tattas, fans, curtains, matting and I other goods made thereof, handmade • sooma and germa, handmade barahi of • leather, utensils and decorati.ve articles • made only of bamboo and fibrous plants like sabai / shishal • - 48 Slate, Slate pencils and chalk sties • 49 Sugar and khandsari on which additional excise duty is levied or leviable under the • ~. Central Excise and Tariff Act, 1985 (No. 5 • of 1986), excluding mishri, chironji and batasha. T. 50 Tender green coconut 51 Toddy, Neera and Ark • • • • • • • - - - -- -- - -. - , --- - -- -- - ---- -- -- ---- -- Tobacco - manufa ·um.::d - o-r- --un-=l ac • manu ured. C uncur d and I CL'r 01 tobacco products inciuding cigarettes, I • cigars, cheroots and bidis. on which !I • additio~al ~-ccise duty i_s levied ~r l_eviablc • und~r.t1,1e ~e~_tral Excise and 1anff Act, L ___ -~Js_j (No. :, or 1986) and_gudakhu. ______ _ • 53 : Cnbranded broo~1sticks (Jhadoo, • I Phool bah_a_ri.,_) ___________ -1--__ 54 \rater other than - • i) Aerated, mineral, distilled, •• I medicinal, ionic, battery, de- L min ... r-lize \\ater, a a ii~) _ _ "V11 1 _a_L_r_.::o_l in sealed container I -----L_ _ _ L - - -- • Amendment of 29. For the existing Schedule of the Principal Act, the following shall • Schedule TT. be substituted, namely:- • • ''SCHEDULE II (See section 8) • PART I • S.No Description of goods Rate of ---- I • Rate of ta u/s. tax u/s. • 8(i) (% 8(iilt1/ol I l) (2) _ (.Q_ (4) • Articles of gold and silver including com 1 • bullion and s ecie. Gold, silver and platinum ornaments and • 1 j jewelry of personal wear. • --3 Precious metals that is to say gold, sil er ----4 ] • platinum, osmium, palladium. rhodium ruthenium and alloy of any of them. Explanation:- For the purpose of this entry, an alloy of precious metal means a precious 1 · metal o fin ness of not Jess than 50 ercent . Pr iou stones such as diamonds emeraJds 1 • ric~. pearls and sapphires whether sold • j loose or as forming part of any article in 1 which they are set. • ------------ ----- - -----· • • • • ~ ~. ~ 19 ~ 2006 • PART II • • j Rate of' Rate of s·.No Description tax tax • o/s.8(i) u/s.8(ii) (nercenr) ( ~centJ • (]) (?· -J (3; 1-!,, • I Acid oil, Fatty acid, oil sludge, soap stock, - lecithin • - 2 Additives of petrol and diesel 4 -- • - ). ' 3 Agricultural implements, not operated 4 - 41- manually or not driven by animal ;._. 4 All equipments for communications such as, Private Branch Exchange (P.B.X.) and • Electronic Private Automatic Branch • Exchan_ge (E.P.A.B.X) J •• 5 All Intangible goods like copyright, patent, 4 -· - j rep license • ~ -- 6 (i) All kinds of bags including HOPE, LDPE 4 t- -- • and PP woven sacks • (ii) All kinds of ropes and twines including jute twine . • (iii) All goods for use as containers and • packing materials --- - • 7 All kinds of chemicals, acids and sulphur 4 --- - - 8 All kinds of bricks including fly ash bricks, 4 --- • refractory bricks and ashphaltic roofing, • earthen tiles - • 9 All processed fruits including fruit Jams, 4 -- . jellies, pickles, fruit squash, paste, fruit drink • and fruit juic~ (whether in sealed containers or • otherwise) . 10 All types of yam other than cotton and silk 4 -- ►• 1yarn in hank and sewing thread 1 1 Aluminum conductor steel reinforced (ACSR) 4 -- ~ ,. - • 12 Aluminum, Aluminum alloys, their products 4 - - • (including extrusions) · not- elsewhere mentioned in this schedule or in any other • schedule • 13 All utensils including pressure cookers/pans --- 1except utensils made of precious metals • I • • • ~~.~ \9~2006 I • 14 Areconut powder and betel nut 4 -- 15 Article made of rolled gold, imitation gold 4 --- I • and imitation jewellery • - • 16 Biogases 4 --- • 17 Bamboo 4 --- • 18 Bearings 4 -- 19 Bed sh ets, pillm, overs and other made ups 4 --- • 20 Beltings 4 --- • 21 Bicycles, tricycles, cycle rickshaws, parts, 4 --- •..•. tyres and tubes and accessories thereof 22 Biomass briquettes 4 _.,w_ 23 Bitumen (coal-tar) 4 --- • - --- 24 Bone meal 4 • . 25 Bulk drugs 4 --- ,.-. , ·- • 26 Candles 4 --- 27 Capital goods as notified by the state 4 --- • government • 28 Castor oil 4 --- • --- 29 Castings of all metals 4 • 30 Chemical fertilisers, bio fertilisers including 4 --- micro nutrients, plant growth promoter, plant • nutrients, herbicides, rodenticides, pesticides, • weedicides and insecticides 31 Centrifugal and monobloc submersible pumps 4 --- • and parts thereof • --- 32 !Clay including fire clay, fine china clay and 4 • ball clay 33 1Coal ash of all types and coal powder 4 --- • 34 Coffee beans and seeds, cocoa pod, green tea 4 --- • leaf and chicory 35 Coir and Coir products excluding COlf 4 -· . mattresses 36 Computer stationery 4 --- 37 Cotton and cotton waste 4 --- - . • 38 Crucibles 4 --- • 39 Cups and glasses of paper and plastics 4 --- • 40 Declared goods as specified in section 14 of 4 --- the Central Sales Tax Act, 1956, other than • those specified in Schedule I • r , ~ • • ~~-~ 19~1=::'00=6 =-= = = = --- • - 41 Dehydrated vegetables and vegetable 4 ~ --- • mushrooms Processed vegetables ---- - I • 42 Drugs and medicines including vaccme, 4 --- syringes and dressings, medicated ointments I • produced under drug license -- ------ - I • 43 Dyes including acid dyes and basic dyes 4 - - - --- • 44 Edible oil, vegetable oil, oil cake and de-oiled 4 . --- ~. cake • 45 Electrodes 4 -- - 46 Exercise books, graph book and laboratory 4 --- note book •• 47 'Feeding bottles, nipples 4 --- • -~- - - - - 48 Ferrous and non-ferrous metals and alloys; 4 -- • non-metals such as aluminium, copper ,?:·irc - - 1_ • anct·-extrusion~n:5f those · .. - -- ---- - --- -- --- -- 49 Fibres of all types and fibre waste 4 --- • 50 Flour, atta, maida, suji, besan 4 - • - - 51 Fried grams and parched grams 4 --- . -- • 52 Glucose D 4 --- - ' • 53 Hand pumps and spare parts. 4 --- - 54 Herb, bark, dry plant, dry root, commonly 4 --- • known as jari booti and dry flower • 55 Honey 4 -- - • 56 Hose pipes 4 --- r • 57 Hosiery goods 4 --- 58 Ice 4 --- • as 59 rncense sticks commonly known agarbatti, 4 --- • dhupkathi or dhupbatti, dhoop and lobhan ~. • 60 Industrial inputs as notified by the State 4 --- Government. 61 Industrial cables, high voltage cables, xlpe 4 - • cables, jelly filled cables, optical fibres I. • 62 Insulators 4 -- . 63 IT products including· computers,. telephones, 4 --- • mobile, handsets I cellular telephones and • parts thereof, Teleprinter and Wireless • equipment andparts thereof, DVD & CD I - - 64 Kattha 4 --- • • • 38 i 52) ~ ~. ~ 19 ~ 2006 - - - - - - - - ==============-===-=------ -----=====::...:::::--_- -_-_.- - . • - I 65 jKerosene lamp I lantern, petromax, glass 4 --- I • ' !chimni . • 66 !Kerosene oil sold through PDS 4 --- 67 I j Khoa (Mawa) 4 --- • -- 68 Knitting wool 4 --- • 69 Lignite 4 --- • 70 Lime, lime ~tone, products of lime 4 --- -i • 71 Linear alkyl benzene 4 .~ -1 72 Lottery tickets I 4 --- • ... 73 Maize starch. maize t-.luten. maize germ and oil I 4 -- 74 Medical equipments/devices and implants 4 -- - 75 Mixed PVC stabilizer 4 • 76 News print 4 --- 77 Niwars .. 4 --- • ~ 78 Nepa slabs (Rough flooring stones) 4 --- • -- 79 Nuts, bolts, screws_~nd fasteners 4 --- • 80 Old and second hand cars 4 -- • 81 Ores and minerals 4 --- 82 Paper and paper board 4 --- • -- 83 Paraffin wax of all grade standards other than 4 • . . food grade standard including standard wa · • and match wax, Slack wax --- • 84 Pens of all kinds including refills 4 85 Petrochemicals 4 --- • 86 Pipes of all varieties including G.I. pipes, C.I. . 4 -- • pipes, ductile pipes and PVC pipes • 87 Plasti_c Footwear including hawai chappal and 4 --- straps thereof • 88 Plastic granules, plastic powder and master 4 --- • batches •• 89 Porridge 4 --- 90 Printed material including diary, calendar 4 --- 91 Printing ink excluding toner and cartridges 4 -· - -- 92 :Processed meat, poultry and fish 4 • t .., • 93 !Pulp of bamboo, wood and paper 4 --- I • - 94 Rail coaches, Engines, Wagons and part 4 thereof • 95 Readymade garments ' 4 --- • - • • ~~-~ 19~2006 38 ( 'i:,) • ---..-------~- -- 4 • • ,-.. • i 99 ;Ship and otner \Yater\ ~sseis ____ _ -1 '"t -- - -~ - '!'----- --- • l 00 :Safety mate he::, ~I -..1 ' . ,, S''l f: b. ' ,. . d" i 1 u 1 IL.< a ncs e>:..:mmn~ r::m .10om su·-1-1: . , 4 • " ; 02 Skimmed mi1k. mill-' po\~.-der and UTH mil, 4 ~~ l I • ,- ~ ~oh-~ ~th~ha;-z;gar.ic soivern ~ ---4 - ~ • . l 04 Spectacle~. parts and components thereof, 4 I •• - - - -, :. ... ~ · ce v 1 e <.I fo m !.n l ud mg 4 ~ I • cumin seed, [:niseed, turmeric, dry chillies and • I hing (asafoetida) --- 106 Sports goods and articles excluding apparels 4 • and footwear - • 107 Stainless Steel sheets not falling under declared 4 --- l • goods • 108 Starch 4 --- I --- 109 Tamarind, tamarind seed and powder 4 • ~uo -- Tea 4 -- • 1 11 Tools 4 --- • 112 Tractors, harvestors and attachment and parts 4 -- thereof • I: 113 Transformers 4 --- • 114 Transmission wires and towers 4 --- • 115 Umbrella except garden umbrella 4 --- • 116 Vanaspati (Hydrogenated Vegetable oil) 4 --- 117 Wet dates 4 --- • 118 Writing instruments, geometry boxes, 4 ---II • crayons, pencil, sharpners and writing ink •• PART ill • • Rate of tax Rate of tax : S.No Description uis.8(i) u/s.8(ii) ! • ercent - ercent I ~ • (1) (2) (3) (4) I Diesel 25 • 2 Pe l 25 • • • === = = === ===== ======== -=--=--=-~---- - -·- -·· 3 Aviation turbine fuei other than those --- 25 specified in clause (ii-d) of section 14 of ' the Central Sales Tax Act, 1956 (No. 74 of 1956). _I.• 4 Natural gas --- 25 5 Tendu leaves --- 25 - • PART JV • e Rate of tax Rate of tax Description u/s,8(i) u/s.8(ii) • ( ercent ( ere en t _(_l)---,-_______ r-~ J _______ ~ (~3)_,_~(4_) --I e.. ! • 1 All other goods not covered by schedule I . 12.5 1 " and schedule II ~-~----- ---- -- ~- Amendment of Schedule Ill. 30. For Schedule III of the Principal Act, the following ·be substituted, namely:- • • " SCHEDULE III • S.No. Description of goods • ·- (1) (2) • I Petrol, diesl, aviation turbine fuel, natural gas, kerosene, • liquefied petroleum gas and compressed natural gas. -- • - 1 Capital expenditure on land and civil construction for in USP manufacture or trade, including office building and other • related constructions. 3 Second hand capital goods. 4 Furniture and Fixtures including urr conditioners and refrioerators. Motor cars, two wheelers, parts and accessories thereof..:.. ___ 6 Capital goods used in generation of energy/ power including captive power plant. 7 Capital goods used in manufacture, providing serv1 e or trading activities not liable to tax under the Act. • Such other goods, as. ·m·ay be notified by the State , Government." • • • • • .f ., ','~-« qmi if; ~ ~ tfufur-J~ "g-d)~M4/~/ ~ ; ~ ~ 3Tl'ffi"R (m;n ~ ' oq;_ 114-009/203/20-1.:03_" fc%c) m ~ ~ 3fTIB. wi1fcp ~ -2-22 v-Jl~i•I~ lfv'lc/38 fu.TI. ~ -~30-5-2001'." .• • ifi"~221 J ~ ' ~ . ft-m;-' 1 ~2006- ~ 10, ~ 1928 fufu ~ tmnm cort ~ ~, c!_TI;~~\{cR, -~ . SillTTcfi 11179/288/'21 -31/g:rm/06. - ~~rcmRfl'TTc!>l f.n •• iw;f@_a ~~-tK~2s::.08-2006 <ITT ~a- \~~ ~'ITT~ t, ~ Bcffir'cffiUT <t€' ~ ~ ~ ~ ~;;rrm i: 3~wt~ ~~~;rm~~. &<Kltllj~t<, ~~~. 3'1-~- 441 442 {§rjl,fjl I~ ~ (sfi1TTcf> 26 ~ 2006) 0:JllPI~ ~~qi"{ ~ft1f.w1, 2005 (sl>JTT<fl 2 ~ 2005) <fil 311{ miTfuo ~ ~~- 1. (1) W~<flf~11lr••~~~<fl{ (~) ~. 2006%. "" (2) ~ l $ , 2006 B"~m;TTJlT-TT~. ooJcr 2. 3:Jl{-P1~ ~ <fl{~. 2005 (sfi1TTcf> 2 ~ 200s) (~ ~ ~ ~ ~ * ~ ~ 1Tlr ~ t), <f;t mu 2 it.- ( 1) ~ (~) ~ m qi: f.n::.i!B,f@a ~ M ~. ~ , - "(~) "3TT1Tcfql{" ~~t ~.,t~11PT 1, 2 ~ 4 it~~lll"0 ~ ~~~_itfcfiBl(M~l<jido<lT9TTTIDU, mus~~. ~cfi"GqW) - M (M+{l 'fd ~ cfiT "lT ~ ~ ~ ~ 91: <fl{ cf1T ~ ~ qlf GT4t t' ql{~~it~<f;tlJf~~cfiTf(qlll_'' (2) ~ (~) ~ mlR f.l1...JfB,f©a ~M~, ~ =- * " ( ~) ~ ~ ~ ~ fq;m ~ ~ ~ q " <fl{ <IT1<f ~ ufu" ~ t, ~ ~ <f;t ~ ufu <flT ~ mrr "l) 3AA ~ f.l 1...J IB,f@a ~ ~ ~ ~~:- (" C%) mu 1 s ~ mu I 5-©" ~ ~ ~ E!Tfur ~ ~ lll"0 <flT ~ . ~ . (~) mus ~~ql{~~ir~<tl-lJf CTfu, 3Nqf~~"l) f.l 1:1 {B,f@ a w ~ m 3ilcft~ ,- . ~~<flfmll <fl{cf;tG{ X 100 + <fl{ cf;t G{ qq,-~W~3TTlm~cfiTf~~<tl-~~~~~ ~ ~ ~ ir <fl{ <tl-m ~ (~+{lta ~ oo·c!$ cfit "ffCR ~~ir-~~~'3ff~m, fqi)<fi(UI.:- ;;rm~~ cf;t ~ ufu fir.:;r-fir.:;r~ 91: <fl{~~' Cffl' .' <fl{ ctl-m;.;,-f,r,;, G{ ~ ~ ~ CTfu ~ mrr ~~it tp.l<ii ~ W ~ ~ ~-~ I 442 (I) (3) ~ ('ll) i't~ ~ ~ "mir-3 ~ 4" ~ m q"{ "\WT-3" ~ fc!im .. I -m<l" ~~~~"~(<TT) ~", cfiT ~ fci;m ~- 3. "~-~ i'tfcrf.rfzy~q.:cfi"{itm~~~~~ (3) i't~~i'tmurat ~~~~~cf,{, ~ ~ ~ mtR cf,{ cfiT ~ cfi"{;t ~ ~ eym ~ cf;l-~ ~ nfu IR~~ ;;nwn." 4. (1) ~-00"(1) ~~(@)i't~~~"~-3" ~¥~~~"~- 2 ~ \WT 3 ~/m" 3Tff=~ fq,m ~- ( 2) 3llmU ( 1 ) ~ ~ ( 11) ~ ~ q~·cmtcldT tttT ~ m IR~~f c!im ~.~:- "(11) Q;m~~ ~-2 ~\WT 1, 2 ~ 4 irmurai~~-3 i'tmura ::itri, ~-2 if~~~~~~~ir~mNITTl1 ~~.~~~~ii m ~ad;,cql.q ix.TT4TI: m ~ ~ ~i'tmm@~~IITT"~~R<lhr~~i't~~~~i't ~~;;f@Ti. (~) ~(cfi)~(@) ir~~~mir~-2~cfiRilll(3) ir~. ~~.~ (<TT) ~(11) ir~~~mir 4immocf;l-~~m~-:2 ~~ (3) m, if~~~.~ 'l:fT q;n ~:- ~ -2 i't~cfi"{cf;l-~~~irfi. ~~~~~%11:~ ~ ~ ~ IR ~ cf,{ cf;l-cITfu:s q;r cf,{~ fq,m 11m ITToT. s . i:@' ~ cf;l-mu 10 cf;l-3llmU ( 2 ) ~ ~ ( ~) ii ~ "~ ~ 3R' cfiT f.mfur cR"aT f , mn Io <f>l mittH. ~~~ ··~ ~ ~cfif ~~%11:~cfi"{olf' 3Tff:~~~ ~~ ~ 'l:fr~~~··~c~)~··~mcfif~~~- . 442 (2) --- £ = 9tf - T - H = 1~ -~-=-,-- ~ ---~ J ~ 2006 '' ( l) 3CfcffiT ( 5) ~ 3"~UT 3=/1,: ~ f.r~-.;rr-i'f,.IT ~ cf> a:f'/-7.l'dR @f ~ ~ fcfi fcrl%o cf.f ~ . w mn q ,i,;.rr ~GfP~ 3TT1TTf ~ ~ f._-itz cfiT c,rcn ;JFr ~~<ft-fl{ mf?-4ffl<IT ir~~~¥fixfTmr&1Ufa;m~TT2lT:JB~~~f~~ctfcP..lr~,- (cfi) ( i) ;;i.:T ;irf ~¥ cx.1-n:nfl. ~-cft--2 ~ mrr 1 , 2 i'r<lT 4 ir ~i <frJ rrr~ ~§~iTfPT~ ~ ~ \i'1<T-" ~ ~ ~ B', 3TflIB cfil" cfiT ~ 91B ~ ~<f ~ ,i:r·T'? {I ""-i ~ 'iffi'f{ fcTsli<.t~ ft~ 'TT~ rRf P.Jq, c<lft!Tt <TT~~~~ i:i' m ~ ~ ~ !!:U ~~ R7.TTc1 t ~ if m ~ i'f; c1w m-~ ~ 3tai:-ur $ ~ ii ~ ~ t~ ~ r.fi6T t' 3-~;, m~:-a- (ii) ;:fq cnW o;:rilTit, 31 ~ -3 ir !cl f.1 K ~ ~ B RH <mhi ~ "f' r<li ~fi-2 i'f; mrr 1 , 2 ':f"4T 4 if fci~ ~, ffifrn-'TG ~ &'i ,fur{ .:i:r;:;:r ~ <Xi'f'mr ?r 3WRf ~ cfiT ~ m ~ ~Rt, mmrr~ ~$ma.: rf.T{Gff{ ~ t c::lm- ~ ~ i'f; ~ ~-~ ~ fc;m-sfil( <fitf. '. 3141': (@) '1f,;f ct>~ d'~o/-0 ~. y~~-3 if ~.!~if RR-ch1i im,\'~~~ lffiv\' m"~~,(') (j ¼~,. . " . ' . ! ; 1 :. 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!.ff~~~ oo ~ ~ ~ ,:fio(, · 3-TT1IBcfi<: cfiTWTffH<h"B ~ ~~~l!Q;~J:ffi7itmir~ ~~- . \·' . 2 ~ 'IWf 1, 2 (l'i!T 4 if~ t ~ ;;JT ~ -3 if~~ it f1:R t &Us(~) irfcr~~~~' f ' ~;ru, tTT{l 16 ~WcTTU (2) ~~ (cfi) ~ 3¢t;r~~Tf\/, d~«)<h(OI SflTI1.,'f!l';l ~ ~ ,tr crrfus ci,-~ 00 t:nitf Rlcfi ~ ~ if 3WIB cfi< <h'f m i;TcTT ~ ~ ir am~~ i:f;-~ ~ fq; AA-a-<tr ;;iw;, ~ !.ff ~efi8~~3T~IB~~-•• 442 (3) ( 2) 3'1'effiT ( 2) i'r )[[<,?" 'T.:T ~ "~ -2" ~ q'.fc!TcpT<><; Q.cT 3rc!, "~ mil I,. 2 n~l 4" 3Rf;~ fNcl fcli<rr' ( 3 ) 3"Cr'<TTn ( 3.) ii ~ Q.cr ~ "w<TTTI ( 2) " ~ ~ ri~ Q.cT ~ -"3'.itt tmr 7 3 ' ' J.G:~rcfi7.IT~. ( 4) w-~m ( 6) it qcfl.fR ~ (~) cf>l" &U6 (qrq) ~ -~ if g.:ishi.ii\'<ha fcli<rr ~ 3fr{ :mncJ: :- ~ (cfR) ~ ~ R8 ~ 3m:~ fi..f;qr ~, ~ ' (~ ) 'i.ll'TT 10 $ i-',1~~ 3:r"c.ITT ct:t~~n:R ifiT ~ ~ ~ ollcH1til1<1'f B"~ fern IJ7.l" J:fCr'l- a; "R~r it''' 7. QTfT 2 1 <FT ITT1ttR. ( I ) Nc.TRT ( 3 ) it~ "it i)q, 3WlmT cri ~ ~ " ~ f'2fR 'R ~ "~ ~ ~ cr.r . ~) i,io{' '~f cr.<rT ;;iw. *~ (~) (2) Nc.TTrl (7) cfm (~) ll~ "1%"" ~~tr{~ "~''~ P-f><TT~ . • •• < , ~ mu 48, 49 nm 5 5 ~~~~it~~~~ f.R:m' ·, cfil" <TT ~ fufcffi ~<TT~~ <TT~~~~ ~ cfTi c fil<iTP.la cf>B~~:icfHCR~fc:n<TT"l"RTi, ~~~.- (l"!;cti) tmr 48, 49 <f<.rr 55 ~~M-~ir~~~m * ~ ~ Qq, ~ •. 3'.itt ,.. \ . (~) ~~~.~~<TT~~~~-~ ~~. i'r<Rf.mttur/~:~~~~~~~ . . 8. ~ 3"ffut ,<11Z<fi°rm{T 45 ~~am (1) n'<-IT(2) il',ff~ ''cITT'' ~~tR~~·~•• ~ fcli<rr ;;m:T. qm 64-if? ~r 9. 3lif:f'IT'rf. 442 (4) ~ ~. ~ 1 ~ 2006 ''64-i:n ~cfifuiR-~mif ~~~~. ~ fq;-~,€t~, ~ ~~~<h14q1f%4'f$5TTNfc.m~$~m~~M~~'lil ~w ~ m~ ~.r,,m:iwf<R:ft f.'mi:r $ ~ ~ <hT 3'.ITWT~IF11 , ~mu~ ~ufuq;r,~fq;-~~~. WTTfR<hG(f{,3B3llR llflT-fcfil°~~~- ~~~tmT64<€tJ"CttITTT(1)$~(&), (rr)~(Ef)$3TT-lH~ ~ <R cfiT ~. ~ ~ ~ oo 3B" ~ ir ~ mcft ~ ~ w ~ t 31liim men, u t ~ fq;-m 9Tcf Bt ~ ~ ~~~um cfiT ~ <hG 111: WR ctt 3r, ~~~fq;-3B"~$~u~;i-m.uir.,~•~wrrcom~. 10. ~ ~ cfiT tmT 69 cfiT J"CltITTT (3) $ ~ (,:f) ir ~ ''fcrsp;r cg''$ ~q-{ "q I fu1 ~<h cg" ~ fq;-m ~. mu 11 ifilmTTtH. 11. 12. Ji_C? ~ <t't trTU 72 $ ~~cfi $ ~ (~) it· ~ "~i" t re;, 111: ~ . ,,~,,~fq;-m~- mu 1 J ifiT «mtH. 13. ,,~ lffl' fq;-tmT 10 $ ~$ ~ ~ <hT ~ ~ cfIB ~ ~ oo ~ $ 5l1N m $ ~ qTT ~ oo Rfci;" ir m1tr ~ 111: ;mrra cg~ cfiT ;i- m G 1cIT fq;-m m ~ ~ ;i-ti"~~ fq;-m m ~ -" ''w~~~-~$,m3i)'~~t ~~W~$~ ir ~ i:m,;, t w ~ [ITT Rm@" i, 3iffi crrfug qTT ~ ~ ~ ~ mrrr.,, 3'.l'f~ $ ~ <h\ <hT zyfi ~ ~ -2ifil«ffltr-f. 14. (1) m1T 1, 2 CT'<IT 4 ir~ (4) q;r~~ ~CT'<IT ~ (3) $~ ir~o'<l'T 3lcfi" "t:rm 8 (IJ;cfi) $~<h\cfiTG{ (~)"$~~~';cf~ "mus$ ~ <h\ cfil" G{ <m w),, ~ ~ ~ - ( 2) ,m 3 ir<hlWT (3) c:fiT~f'q;-m~CT'<IT<hlWT (4) <.ITT~ (3) $~~·3-1sii1-1if~a fq;-m ~. w ~ 3-1Ji 1-1 if ct;a ~ ( 3 ) $ ~ ir ~ CT'<IT 3lcfi" "mu s ( ~) it t§·dh-t•I~ (~, ~ I ~ 2006 442 (5) 3mR cf,{ ct€- ~ (lmfffif)" ~ ~ cr: ~ ~ 3Tcn" "mu s ~ ~ cf,{ ct€- ~ ( lITTr.ITTf) " ~ ~ ~. (3) mrr 4 ct€- ~ ~ ( 1) ~ ~ ~ 3Tcn" "~ 3'.Pl' ~ ~ ~-1 am w ~~mrr-~~'clT{~ 3TTPTo~~f' ~~cr:~~3Tcn" ··~ 3'.Pl' ~~~-1 amw~~mrr-1, 2am3~3TTPTo~3IBi"~ ~~- ~.~1~2006 -~11179/288/21-6':/~/06.- m«f~~~~348~~(3)~~~~~~ cf,{ (ITTTitH) ~. 2006 (~ 26 ~ 2006) q;,-~ ~ ~ ~ snf<FfiR u ~ ~ M ;,nm t. ~~~~~Uc!WI .&-tl~~llj~I{, ~ ~ ~. Jq-~- CHHAITISGARH ACT (No. 26 of 2006) THE CHHATTISGARH VALUE ADDED. TAX (AMENDMENT) ACT, 2006 An Act further to amend Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Be it enacted by the Chhattisgarh Legislature in 'the fifty seventh year of the Republic of India as follows .- 1. (1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Short title and Act, 2006 (No. of2006). Commencement. (2) It shall be deemed to have come in to force with effect from 1st April, ~006. 2. In section 2 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005) here in Amendment of after referred as Principal Act,-. Section 2 (1) For clause (m) the following shall be substituted, namely:- "(m) "Input tax" means an amount paid or payable by way of tax under section 8 by a registered dealer in respect of the purchase of any goods; specified in parts I, II and IV of schedule II, to a selling registered dealer who is liable to pay tax on the sale of such goods." (2) For clause (w) the following shall be substituted, namely,- "(w) "Taxable turnover" in relation to a dealer for any period means that part of dealer's turnover which remains after deduction therefrom- 44.2 ( 6) (i) the sale price of goods decla cd tax free under section 15 or u11der section 15-B, ·• (ii) the sale price of such good~ whicii an' in the nature· of tax paid goods in the hands C'f such de,1lcr, •- (iii) the <1111otml collected by way of 1ax t•n ler section 8 or the a1101mt arriv 1 :d at by applying the folh1\~;1: formula 0 raie of lax x. aggrega ~ f sale prices l l10 +rate of ta Piov1ded that. no deduction on tile basis of ab ·ve formula shall be made if the amount of lax collected· by a registered dealer in acco:-da1 ce with the provisions uf the Act, has been otherw:se deducted from the aggregate of &ale prices: Explanation -wh~re the turnover of a dealer ;~ taxable at ~itferent rate, the formula shall be applied separately in n:spect of such part of the wmuver liabie to a different rate ·rta ·;·· (3) In clause (x) for the words and figures "parts III and IV" the word · and figure "part JI[" shall bl substituted and tht.: words and figure "clause (ii) of " shall be omitted. ·-. Amendment · of 3. For section 8 of the Ptincipal Act, the following shall be substituted, namely:- secti 11n s~ "'There shall be levied on goods specified in Schedule II, a tax at the rate mentioned in the com:sponding enlrJ in column (3) thereof;_ and such tax shall be levied on the taxable turnover of a dealer liable to pay tax under Lhe AU:· Amendment of 4. In section 9 oft.he Principal Act,- Section 9. -~ ( 1) In clause (b) of sub-section (1) before the word and figure "schedul_e III". the words and figures "part III of Schedule l1 and / or" shat; be inserted. (2) For clause (c) of sub-section (1) and subsequent pt!agniphs thereaft.::r, the following shall he substituted, namely : - ·"(c) . such goods covered by part I, II and IV of schedule 11 and n6t covered by schedule HI, after use or consumption ir. th·' .:·;1anufacture of any goods specified in schedule JI, the manufactured go 1ds are disposed ot otherwise than by way of sale in the state of Chhattisgarh or in the ._c ou·rse of i11terstate trade or commerce or in the course of export out of the territory of India. · .•.· and such tax shall be levied,- (i) in respect of goods referred to 1n clau~es {a) anri (,,) at the rate specified in column (3) of schedule n, and (ii) in respect of goods referred to in clause (c) at 4 % or at the rate specified in column (3) of schedule II whicl1evPr is lower. ~ ~. ~ 1 ~ 2006 442 (7) Explanation:- The rate of tax specified in schedule II shall be th~ rate at which tax would have been levied on the sale of such goods within the State on the date of such purchase." 5. In clause (a) of sub-section (2) of section 10 of the Principal Act, after the words Amendment Section 10. "who manufacture cooked food" the words "and sells such' goods within the state" shall be inserted and wherever words and figure "clause ( 1) of " occur shall be omitted. Amendment 6. In section 13 of the Principal Act,- Section 13. (1) For sub~section(l) the following shall be substituted, namely :- "( 1) Subject to the provisions of sub-section (5) and such restrictions and conditions as may be prescribed, a rebate of input tax as provided in this section shall be claimed by or be allowed to a registered dealer, in the circumstances specified below,- (a) (i) when a registered dealer purchases any goods specified in parts I, II and IV of schedule II, within the State of Chhattisgarh from another such dealer for sale within the State of Chhattisgarh or in the course of inter-state trade or commerce or in the course of export out of the territory of India, or for sale outside the state by way of stock transfer after payment to him of input tax, and (ii) When a registered dealer purchases any goods specified in parts I, II and IV of schedule II other than those specified in Schedule III within the state of Chhattisgarh from another such dealer after payment to · him of input .tax, for use as capital goods in the course of business within the State of Chhattisgarh, and (b) When a register.eq dealer purchases any goods including capital goods specified in parts I, II and IV of schedule II other than those specified in schedule III within the State of Chhattisgarh from another such dealer after payment to him of input tax, for use o'r consumption·o_f such goods for / in the manufacture or for I in mining in the state of any goods specified in schedule II for sale within the State of Chhattisgarh or in the _course of interstate_t rade or commerce or for sale outside the state by way of stock . transfer and of any goods specified in schedule I and/ or schedule II for sale in the course of export out of the territory of India, or for sale to a registered dealer in Special Economic· Zone as per the provisions of clause (iv) of sub section (1) of section 38, he shall claim or be allowed, input tax rebate of such amount of tax, in such manner and within such period as may be prescribed. (c) Where a dealer makes an application for grant of a registration certificate under clause (a) or clause (b) of sub-section (2) of section 16 on or after the commencement of the Act, he shall in respect of,- mftfP!~ (f;jf~, ~ 1 ~ -2006 (i) Goods specified in parts I, 11 and IV of schedule II pun.:ha ed on or after such commencement by him within the State of Chhanisgarh after payment to him of input tax for the pmpose specified in clause (a); or (ii) goods specified in parts I, II and IV of schedule II other than tl,0se specified in schedule Ill, purchased on or after sucli commencement by hi ,1 within the State of Chhattisgarh after payment of input tax for the purpose specified in clause (b), and held in stock by him on the date of validity of the registrauon cenificate issued to him under clause (a) of sub-section l2) of section 16, claim or be allowed input tax rebate of :,uch amount of tax in such manner ;;nd.within such period as may be prescribed .. (2) In sub-section (2) after the words "goods specified in'' the words and figures "parts I, lI and JV of" shall be inserted. (3) In sub-section (3) after the words and !igure "sub-section (2)" the vords and · figure "and section 73 "shall be inserted. (4) In sub-section (6), the existing clause (iv) shall be renumbered as clause {v) and after clause (iii) the following clause shall be inserted, namely, - "(iv) in respect of goods purchased from a dealer who opts for the composition of tax under the provisions of section 10." (5) In sub-section (7) the words and figure "clause (ii) of " shall be omitted. In section 21 to the Principal Act, - (1) In sub-section (3) for the words "during the year immediately following" the word.s "within one calendar yeadrom" shall be substituted. (2) · In clauses (i) and (ii) of sub-section (7) for the word "or1e" the word "two" shall be substituted. (3) For proviso (a) to sub-section (7) the following shall be substituted;- "(a) Where a fresh assessment has to be ~ade to give effect to any fmding or direction contained in any order under sections 48., 49 and 55 or to any order or judgment of the Civil court, High court, Supreme court; such assessment shall be made within one calendar year :- (i) from the date of the order under section 48, 49 and 55 . containing any finding or direction, and (ii) from the date of initiation of assessment / re-assessment proceeding in pursuance to the order, or judgment of Civil Court, High Court or Suprei;ne Court, and". , ,·A.m··-e·.-r,rd,, mti'nt • of 8 . In sub-sections (1) and (2) of section 45 of the Principal Act, for the word "Board" . . 4'?~. , · · Section the word "Tribunal" shall be substituted. 442(9) 9. A:fter section 64 of the Principal Act, the following section shall be inserted, namely, Insertion of Section 64-A. "64-A Compounding of offence:, Subject to such conditions s may be prescribed, the commissioner may, either before r atit-r the iuitiation of proceedings under this Act, permit any person charged with .rn offenu· under the Act or the rules made there under to compound the offence on paymeut of such sum not exceeding one thousand rupees as the c01m11issioner may detennin:: Provided :hat if the offence charged is ur,der clause (b) or clause (c) or clause (d) of sub-section (l) ur section 64 and the amount of tax which would have been payabk by such person had he complied with the rrovisions of this Act, is more than five hundred rupees, the wmn1issioner may allow composition on payment of a sum not excet:din° twice such amoi.;nt. Arte· composition said proceedings shall stand termina:?J." 10. In clause (f) of uh-section (3) of section 69 of the Principal Act, for the words Amendment of "sales tax•· the words "commercial tax·• shall be substituted. Sediou 69. ' 11. Sub-clause (iv) of clause (h) of sub-section (2) of section 71 or the Principal Act Amendq1ent of shall be omitted. Section 71. · 12. In clause (iv) of the proviso of section 72 of the Principal Act, for the word "Board" Amendment of the word "Tribunal" shall be substituted. Section 72. 13. In section 73 of the Principal ·Act,- Amendmen.t of Section 73. (1) In clause (b) of sub-section (3) the following shall be added, namely, - ·Trovided that, no input tax rebate _shall be claimed by or be allowed to a n.:gistered dealer on the goods held in stock on the date of commencement of the Act, who opts for composition under the prnvisions of section 10." (2) For sub-section (4) the following shail be substituted, namely :- "The sale of goods specified.in part !II of schedule II of the Act, which are tax paid goods within the meaning of the Act, repealed by this Act, on or after the said date· shall not be liable to tax under the Act." 14. In schedule II of the Principal Act,- Amendment of Schedule II. ( l) In part I, part II and part IV, column No. (4) shall be on1itted and in column No. (3) in heading ~or the words and figures "Rate of tax u/s. 8 (i) (percent)" the words and figure "Rate of tax u/s. 8 (percent)" shall be substituted. be (2) In part Ill column No. (3) shall be. on1itted and column No. (4) shall renumbered as column No. (3) and in heading of the so renumbered column No. (3) for the words and figures "Rate of tax u/s. 8 (ii) (per\:ent)" the words and figure "Rate of tax u/s. 8 (percent)" shall be substituted. (3) In part IV in entry No. (1) for the words and figures "All ot~er goods Hot covered by schedule I and schedule II" the words and figures "All other goods not included in schedule I and in part I, part II and part III of this schedule" shall be·substituted. '\' ··~~~3Rf'@ ~ ~'1"11<i'1 sfitl1 . < fi " 0~ R ~ •l~,~ ,,, · . 1 ,, 1 i, ~~~~ (~~ cfqi, 114/-009/2003./20-01-03. II ~) ~ ffl ti~- ~ \iIT. 2-22-@m~M~ 1~38 ftl. it. . ~ . ~ 30-5-2001." ~ 232] ~. ~~. ~ 29 3llrnY 2007-\:f& 7, '¥Jcfi" 1929 ~. ~ 29 ~ 2007 ~7S18/m. 189/21-3MU.~. Tf./07.-@'d\~•li4 ~~<ii1 f.t9~fuid ~f->m°'tR~ 17-08-2007<iil ~cfft~Jl'ffl~'lcfilt~~qft~~~~~~t \ lr~t'~.~11i:i''lt~13ll~~ll~i(, ~ ffi( ~t otr-~. 485 486 @·cih-t•lc; (~, ~ 29 ~ 2007 3lf~ · @'d1fl•I~ . (~ 11 lA:_ 2007) 0'tftw1if ~ ~~ ~. 200s ( ~ 2 W{. 200s) <fi1' afrT~~~ ~- \lffil lfO'RT'>ll ~ ~"dlcC-i~ cC'tf -q 0~6•1i; ~ ~ GR1 R'-IR-if&d ~ -q ~ ~ ~~ . ~~<fit mttm ~ t,,f\6•1~~~~(~) ~,2007 t. 2. mft6••~~~<fi\~, 200s (~2 ~2oos) (,:;u~~~~~-1qq QRT-2~~- !), -q,- ~-Hll ~ ~ tfflT 2 4. 0\1\e•1q~~~ (~) ~. 2001 (~2wt_2<:m) ~~~~ t. \ ~7518m. 189/21-31/SIT.~. TT./07,,-'lml~~* ~ 348 ~~ (3) ~ ~ ·q 0"'e•lipi~~ cfil; (Wlft) ~, 2007 (~ 11 Wl.2007) <fit am-;;fi ~~-~~~~~~ ~t. @'dltt•i~ ~ (l\tq%:1 ~-ffll 'l) ~ &11~'11:lftR, . ~ftf(~, o'(f~~- 486 (1) CIUIA,T TISGARH ACT _( No. -11 of 2007) CHHATTISGARH V ALOE ADDED _:TAX (AMENDMENT) ACT, 2007 An Act · to amend the ChhatQSgarb Value Added Tax· Act, 2005 (No. 2 · of 2005). · Be it enacted by the Chhattisgarh Legislature in the Fifty-eighth Year of the Republic ofI ndia as follo~s :- · · I. (1) This Act may be called the Chhattisgarh Value Ad_ded Tax ("'1:nendment) Short title and Com mcucemeot. Act, 2007. . ~ . . (2) It shall come into force from the date of its publicatio~ in_the Official Gazette. \ . . 2. . In Section 2 ~r the Chhattisgarh Value Added Tax Act, 2005 (No. ,2 _of 2005) (hereinafter Amendment or Sec tion-2. referred to as the Principal Act),- · · Explanatio.n (iii) in clause (t) shall be omitted. 3. In Schedule-I of the Principal Act, the entry relating to ~e?al N?· 52 shall be, 9mitted. Amendment or Sdledule-I. 4. <:;hhattisgarh Value Added Tax (Amendment) Ordinance, 2007.( No. 2 of 2007) is hereby Repeal. repealed. ,, . I \ 4 ,, I ..~ ~~3'Rflmmcli "$fl<:r-r ~ ·'·~H1'h-1• I~~/ ~~~'T@R (~~ ~- 114-009/2003/20\-01-03." WR)~~"B!~- ~ 'm. 2-22-€9uiflll~~/38fu. ~: i~, ~ 30-5-2007." .. ' /' ( dtffl~i~OI ) ~ * Qtfilft>la ~134] ~. ~. Rfi 15 ~ 2008-~ 25, ~ 1930 ~' ~ 15 ~ 2008 ~ 4982/sl-139/21-31~/08. @'ffi~•I~ ~ ~ ~ f"ll--'1f~f&c1 ~~ fim ~ ~ 03-05-2008 cf.I ~cf>l" ~ >lmit'¥>1%, ~~cf>l"~ ~~~fcf;1:rr~%. ~-o·h-1'1~ ~ ~ ~ 'TTi:f ~ ol!.ll ~,~~11:!,l;lR, ~¥11Rc'filh","3tf-~. 267 268 0'd1Bl1~3lf~ (~ 12 "fr-l2008) wmra~ ~, 0-ffiwl~ ~ 2005 ( ~ 2 ~ 2005 ) cffr 3TR"WITTmf~ h~. .,.· ? ',,: l:!\i 'lffia ~ t" ~ q1'i 'it g~lfl•I~ fcfm;:r ~ WU f1,:..ff<.1Psid' ~ if 3TT~ 'ITT:- ,;, ,' 1. (1)- ~3TI~qilme:ra';fll1 g~lfl•l~'1F<:t:•zjqfmrcli1: (WeFI) :#.s-~. 2008 %. 'B'~mrTT. (2) ~ 1 ~. 2008 <~ 2. H€ ,1+P1~ ~ Mmr cli1: 3lf~, 2005 2 'fl'1__ 200s) c-;;n ~ ~ ~.~ 3lf~*,m~~%), ctl mu ,o~~mu (2) *~ ('-Ti) -q~ ·~~--~ mt·* ~ i:r{ ~ ·~ ~· ~ M ~ ~ ~ ·~ ~ t-m'lf ~Iq_~ m * '"Gll -!.fxrt~/?11 t"~, 7jfi fcf>~>ITT'll ~TT!. '31:l cMii zjr t<h<TT TPTT f, <{~'~:~~~- 3. "Ff 3lf~ ctl mu 13 ctl Timu ( 3) 1t cffit:JR ~ t-~ i:r{ ~ 'Cf9'-li ~ ~~.31~- * ·~ <lR 3WIB cli1: Mc qf\ \lrn -6H-\4i4\f-iid WcTT %, 3-i'r~ o/.lqf1141 &RT cf){ m ~~~~M-;jfffilt ~~~~qi;tt-~cf){f.l~fcnzrr ~~~mcWtmt-~it~ctl~." UTTT27~m,m.A. 4. 1Ff 3lf~ ctl mu 21 ctl '3"Qmu ( 2) it f1&1fC'lforn ~ ~=~ mi ~. 31~- "~ '3"Qmu ( 1) 311'lcfl ~* ( 2 ) t-a:i~ ~ ~ '1'eff ctl ~~cf){ cfiT m ~ oqqf1141 <l'T "&ITTll WU fcf>m t:rR1 ~ ~ zj.t'tl it diai.\"'414 olWlR .:it~~ m." ~.:it~ ~ 'B' f.rajij .:it 'lffiffl<I' ~ if 3lflITTl .:it~ 'B' ~ RlITTf t--$R ~ s. ~ 3lf'~ctl mu 49qf\~ (6) ~~~~~~, 31~- "(7) ~ c1)if ~fcf>mmcf~m~ tjr, fcf;g~f:r,;prucf~~it, ~ 1%-fcm<f fcf><l'T~, 31~~~ ~ fcf>m o1TT91U WU~ Tflt ~ it m-a ffi ~, ~mcfi"RcfiT~Wi %1 %" fcfi'm~cf.T fcf;m itit~. ~% mu 25 ~ 31tfR ~ f:fim ~ "B <l'T %m ~ ~ 'B', -m 3lf~ <l'T fufcm _~ . ~ -4141<.14 <l'T ~~it fcf>m ~it~ if .:it~ qft 0114fcl(c\4 ti~ <T<n %, f~ t, % cfiROT ~ 'ITT WT %, %1 ~ ~TT ~ ctiT ~ ~ ~ ~ fcf> ~ ~ 3l$J it ~'tl if '3"4~~ ( 1) it 0;~ i:t>l4i:llf'i\4i,~~cf~~~W,i:r{ ~ -~ cf>l4ctlf~1-li cfilfcw~it 6ij-8ll ~ m f.rR:r ·f1~;1rri:wn' fcf> ii i:t>14c:11fo 4i AA" &JU '3<lmD ( 1 ) it ~ (GJ '> ~ 31m-l ~ cfiT ~ ~: . ~ ~ ~ ~ ~ cfq, '1'eff ~ ~ ~ cfq, %- -m ('-Ti) ~ ~ ~ ~, fcf> ~. ~ mu 36, mu 48, ~ ~:mr <fl ~ (1 ). ?:IT 1:Wl 56 it 31m;:i~~ f.,,--mr=ri'fcJ;J ftv1/l ff m~ 268 ( 1) clqi% ~cfi"R9lclf'cl ~, ~ ,ftm:~~~ 3ltrr,; ~ ~ ~~mlflTTt fcfi.TT~~t ~l<l1 c~) ~c1)~3ltiR~ll.lUT~m -~~~ ~-q"{ ~1°effcITT~7FITt: ' ~ ~ ~ tjt·%.~ ~~~~mu~~ ~~fcfi.TT~." ~, ~ 15 ~·2008 ~ 49s2m-139121-ar~1os.--qmr~~% ~ 348 ~l9Us (3) ~ ~~ m1lw1~ ~ "tjqf'~~ (~) 31f~, 2008 (~12~2008)·qi[~~~~mf~~~~~~ t. m11~•1~ ~ ~ ~ ~ ~ ~ a:i1~~11:1Bll, ~¥lffl'~,TI-~. CHHAT TISGARH ACT (No. 12 of 2008) THE CHHATTISGA.RH .. VALUE ADDED TAX (AME~IDMENT) ACT, 2008 An Act further to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). I Be it enacted by the Chhattisgarh Legislature in the fifty-ninth year of the Republic of India, as follows :- . I. (1) This Act may be called the Chhattisgarh Val~ Added Tax (Amendment) Short title and Act, 2008 (No. of 2008). Commencement. (2) . It shall come in to force from 1st April, 2008. 2. In clause (a) of sub-section (2) of section l 0 of the Chhattisgarh Value Added Tax Amendment of Act, 2005 (No. 2 of 2005) here in after referred ·as Principal· Act for the words "one Section 10. month" the words "three months" shall be substituted, and after the words "commencement of the year" the words "for which the option is made, or from the date of registration, issued after the commencement of the business; in that year, as the case may be" shall be inserted. 268 (2) Amendment or 3. In sub-section (3) of section 13 of the Principal Act, for the existing proviso the follow Section 13. ing proviso shall be substituted, namely :~ · "Provided that, if the amount of input tax rebate remains un adjusted and the dealer makes an applicationfor refund of such iimount, the assessment shall be made within one year from the date of application and such amount shall be granted by way of refund.'' Amendment or 4. In section 27 of the Principal Act, after sub-section (2) the followi_ng prpv·ii,ig shall be s«tion 27. inserted, namely- " ". f\ "Provided that .no deduction shall be made under sub-section ( 1) or sub- soction (2), if the amount of tax payable by such dealey or person is in respect of sales of any goods, in the course of inter-state trade or cg~mt~ce or in the course of export out of the territory oflndia or import in to the ,tefl!":imry of India or export out side the State." Amendment or 5. Iri se~tion 49 of the Principal Act, after sub-section (6) the following sub-sectio.n .shall Section 49. be added, namely,- "(7) Notwithstanding anything contained in sub-section (1 ), but subject to such restrictions and conditions as may be prescribed, where on an application 1nade by a dea1er the State Government is of the opinion that hardship is being caused to such dealer due to any order pass~ under any of the provisions of this Act other than an order under section 25 or an order passed in pursuance or in consequence of an order by the Tribunal or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section(]) in repect of such @rder and on such direction the Commissioner shall dispose of such procecdin_g according to law as if the proceedings.had been initiated by him under clause (ii) of sub-section (l) : Provided that no such direction shall be given unless- (a) the dealer has exhausted the remedies available to him under.section 36, section 48, sub-section (I) of this section or section 56, as the case may be, or the period within which any remedy under the afore said provisions can be sought has expired, and/or (b) his application for revision under sub-section (1) has been PCjccted on merit Provided further that such an application shall be entertained . by the State Government only one:e." 2011 HCTlltPlq; ~ xic:l~c'i ~ ~ ; 2005 (i:n..f1cb 2 t!i 2005)' q,'·,1· ~ _.;.'fi.,....,.~i'l~·Fatr - ~ ~ ~ \ ~ •1°ixl\.Tll ct> cillfiotj ~ ~ l:P"1'h1•1q; f?il:.lt"'14-5<:>i &Rl" H-i~r~,l '('Jq ir 1:ffi ~"ITT:- ~i!f.1..:i 1. (~CD) ?:15 31~~ &mtfPlq, 'i:cn:.J ',(-{qi$1 cj?'{ \'ti~flt1-i) D"i~, .:rFi W-->.1 !:h'<fl 2011 ct,\Sc11(:•1 I I (<fr) % '<'.!v'14?! ~ ~~cb 1,lq,1.;/1"1 (fj R.:iicp ~ >-!~"1 5'1•11 I mxr 1s l:}ceflfPI~ ~ ~~ cITT" 31~, 2005 (»'?½lcyi 2 X11 2005) ('3IT cpT 2. ~fi.; ~ 9-t'11q ½:e1 ~~ cfi ~ ~ ~ t), cti- m 16 ci51" <l ~ fll'.l-i "BY-t:llXl (4) cf) (S'5 {cp), (~) ~ (Tf) cfi ~ 1R, AkiGi~(l ~,$ ~-rfcm fcFm \J"II~, ~:- ("&) 31~ '(~@cf5'<!01 >f+TTU[-Y?f ct ~ Wr cfi ~ 311'9,cfa, ~ -i=f cfi" ~ ~~ l~l!l cf5 ~ it 3llcl::/l!c8 ~ ~ ~W.lcl<il ftR:f# cblx'iGJI"< ~ ~ ~ 'BT .mi, ~fi~,ll~lu,_".,1.. cfi ~ ~ xv=Ia=f ~ 'WR 5g ~ ~ ~' qR1TT I ~8-=f, ""G~ta=,t~ tj__,iJl . ~ ~ ·en ~ m_ ~ "lN. ~. ~ *-i:r ·~ GI ~ fc)f.!1f6;::<.11 cpl' +lflll4.-J ~ I fcl~1~dl '<fi ~ 61.?i :q ~ "ITT ~ lR, ~: xftn=t{ict>-!DI m-~ ~ fcp.Q vfFi ~s ~ mi:o ~ ~ ~ \9 ~ ti~~ ~ ~ qfcf ctr -;:i- m, ~cm-~~~ xftn~lcb-!01 >f+TTOT-tBf ufRt ~ I l "(4) ~ ~ ~IYI~. ~ ~ 'q;x q57 ~ \Jff" WitZi ITT 7f<TT m, cf)T :r@ w f . 1 ~ ~ cti- >l"~ "fa.y iE>Pr cf) fclcRUT "Q'?r ~. f fi cti- ~ ~ ~ -i:f ~ ~ t m tm ~ ~ i.ilT-m (crR) c#i ~~~ ~ (3) cf> ait:fR :_i~lt:111 mTI1 &!:lTiJ1 ct ~R\Rcrn 1 9.fci~lci q5l° ~ ~ ~ 'TfflR ~cf>~ Glm 617ITI'' efRT 41 cf,T 4. ~ aif?.!Ptll'-l ?#r" t1RT 41 #i '311-t:TRT (2) ~ W6G ,,~ m · <f>" tidEFt ~ tR, ~ ··~ ~ - ~ ~ ~, mxf48q5T 5. ~ ~ c#l" Elm 48 if,- ti!t/JEFl (1) <FT tjfcm -q ,,~ cfi (~) '3"q-\QT'(j ~ ~ ~ fq"'1<& ~." cf> ~ ~ "\]fi ~W 3 cift" '3"Y'-mxf (1) cf, tsi-s (TT) if R1A~~ ffl:;-m 61fE1q51-f1 ~ tnfui fcrq1 <n:rr :m. artR ~ w, ~ S."ffi 3 cB1" '31T~EITTT (1) c * B' ~ (Er), (~) ~ ('i:T) if filPlRrlic ~ ~ ERT tTTffi1 3il~~I ~~~ 3flfrc;r," 3ffi:~lfqd f<tii '1fTTt I (m) '311-~ (4), (s), (6) {im (1) -q, u=rgt q;m ~ "~ Gql~cfti ' 3TTm 'ITT~ ~, ~ "3fCR ~ <TI'' ~ vlT\1 I &A) ~t:TRT (s) cfi q~=cmt Pl+-<ifc.iffin '311- t1Rf (s- cfl) ~ ~: "(5-q;) "G16f ~ <16 ~ -g fcn fcITTfl- ~ ~. ct!fol~cp cpx * mxr mfur ~ ~ cn1~ ~ . ~ "ffcp fcn 'cffl' ~ - fEm tR m m ~Ricte1 w,rq ~ ~, % ~ ~ cGt crTW 'ff ~ cfi 1llcR ~-i:farcfu;r>ffgC1(~)cR~' 6. ~ 3iftl~ll'1 c#t .tffir 49 ~ Btf-EITTT (1) cf) q~~cp cfi ~ {cp) if ~ "c-l41(>11ZJ '391~cffi · cf> ~ ~ "3ltR • ·zrr· ~:~ ~ ~I m ~50cp'f 7. ~ ~ "$1 t"ITTT so if ~ cmfr ~ "31cfl&fl4 '391~cR1" 3ITTlT tf!.!l)El~ ~ ~ ~ "~ ~ <IT'' 3h,:~lfqti ~ ~ I 2 - - - - - - - - - - - - - 54_q)f 8. ~ 3i~ cr,t' SfRT 54 .:f -\1161 ~ ~ "~ ~ '341~qtj" 3TT<TT m. \'.'.i'cicf> tfc· ~ .. ~ 01~ m· fi !ii 1'1E l •i· 3io:~ ~ ~ I EiRf 56 cpf 9. ~,TT'rT-i~~ cfTT tITTT 56 ~ '3"C!- mxf (3) cf>~ (cf>) 'B ~lc;c; 'ff-! OE< ..., "3lcrt&11<l '341~1 :rti'' cfi millq ~t«. "~ 3ftfx ~- \111'91 vITT; I ~71 cfi1 10. W, ~ WI tfffi 71 #, 'f1,i!£Fi m ~· (1-!-;)) '3Y-tITTT (4) cf; ~-s (cp) # ~ .,~ cf ~ "CR. ~ ,,~ ~ ~. . am ~ "q-arm ~" cf? ~ ~. ~ ··~-ITT~· ~~~ I * (~) (G:r) '3"Q-mxr (4) ~ ~ ~ "qfq m ~,, cfj x=o...;rR l:R, ~ "~~ 6\Jll'< ~"~~~ I CHHATTISGARH ACT (No._@_ of 2011) THE CHHATTISGARH VALUE ADDED TA.X (AMENDMENT) ACT, 2011. Ari Act further to amend the Chhattisgarh Value Added Tax Act 2005 (No.2 of 2005). Be it enacted by the Chhattisgarh Legislature in the sixty-second year of the Republic of India, as follows:- 1. ( 1) This Act may be called the Chhattisgarh Short title and commencement. Value Added Tax (Amendmen~) Act, 2011. (2) It shall come into force from the date of its publication in the Official Gazette. 2. For clause (a), (b) and (c) of sub-section (4) Amendment of Section 16. of Section 16 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) (hereinafter referred to as the Principal Act), the following clause shall be substituted, namely:- " (4) (a) On the day the application for grant of a registration certificate as required by sub-section (1) or sub-section (2) is received, the said authority shall grant the applicant a provisional registration certificate in the prescribed form. (b) After issue of the provisional registration certificate the Commissioner shall require the applicant to produce before him essential evidence and documents in respect of the particulars given in the application as also the accounts relating to ,. the business for verification. Or:i production of the evidence, documents and accounts the Commis. sioner shall verify the particulars . given in the application. On being satisfied about the correctness of the particulars, the Commissioner shall issue to the applicant a registration certificate in the prescribed form not later than fifteen days of the date of receipt of the application for grant of a registration certificate. (c) If on verification of records produced by the applicant, the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has mis-represented certain facts, he shall, after giving the .applicant an opportunity of being heard and recurding the reasons in writing, reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than fifteen days of the date of receipt of the application~" 3. In sub-clause (iii) of clause (a) of sub Amendment of Section 19. section (4) of Section 19 of the Principal Act, after the entry number (3), the following entry shall be added, namely :- "(4) If a dealer, fails to pay the amount of tax payable which had become due, before the date of filing return for the first quarter of the ,· next year, be liable to pay 1 percent interest in addition to the interest payable under_ entry number (3) of sub-clause (iii) from sucn date," 4. In sub-section · (2) of Section 41, for the Amendment of Section 41. words "forty lac" the words "sixty lac" shall be substituted. 5. In Section 48 of the Principal Act,- Amendment of Section 48. (i) In the last line of sub-section (1 ), after the words "Appeal against such order to the" the words " Additiona, Commissioner, where such order is passed by any officer specified in clause (c) of sub-setion (1) of Section 3 and where such order is passed by an officer specified in clause (d), (e) and (f) of sub-section (1) of Section 3 to the " shall be inserted. (ii) In sub-section (4), (5), (6) and ~7) before the words "Appellate Deputy Commissioner" wherever they occur the words " Additional Commissioner or " shall be added (iii) After sub-section (5), the following sub section (5-A) shall be inserted:- " (5-A) Where the Commissioner considers that any order passed by any Additional Commissioner of Commercial Tax in so for as it is prejudicial to the interests of revenue he may file an appeal to the Tribunal within two years from date of such order." 6. In clause (a) of proviso of sub-section (1) of Amendment of Section 49. Section 49 of the Principal Act, before the words "Appellate Deputy Commissioner'' the words "Additional Commissioner or" shall be inserted. 7. In Section 50 of the Principal Act, before the Amendment of Section 50. words "Appellate Deputy Commissioner" wherever they occur the words "Additional Commissioner or"-shall be inserted. 8. In Section 54 of the Principal Act, before the ·. Amendment of Section 54. words "Appellate Deputy Commissioner" wherever they occur the words "Addh.ional Commissioner or" shall be inserted 0 v. In clause (a) of sub-section (3) of Section 56 Amendment of Section 56. of the Principal Act, after the words "Appellate Deputy Commissioner'' the words "and Additional Commissioner' shall be added. 10. In Section 71 of the Principal Act,- Amendment of Section 71. (i) In clause (a) of sub-section (4) for the words ''five hudnred rupees" the words "ten thousand rupees" and for the words "twenty five rupees" the words " one hundred rupees" shall be substrtuted. (ii) In clause (b) of sub-section (4), for the words "five hundred rupees" the words "ten thousand rupees" shall be substituted. v · uctfttPI<(, ~ (wJ.Jico 14 "flrf 2013) Uctfitl~lq, ~ ~·~ ~)31\.~~?.\~?013 cITT·~ , . Uctf)fiJI~ ~ ~ 2005 (¢Jiicb 2 ~ 2005) cnl" 'aiR~~ . .' ' ' '' ' ,· ' tg ~ '- '* '11"9 \tr\<:'..\&\ I . ' . ' ' . ' .. . . '. . iTlfldcr m ~ JIOlxl\Tll 'qfi ' i'-j EPctft·HJI~ ~ Plki~~"B~·~m:- . . 1. (1 ) .lIB ~ to ct=fl fi JI~ ~ ~ cpx (&.mtrf) ·~ , 2013 ·cbt5c11~◄11.l (2) <IB". 1 ~ 2013 xT l-iqro mTfT I . m 2. . 'difctlfPlq, ~ ~ -:~ ~ . 2005 10 cf>T . (4fiicf, 2 ~ 2005) (W ~ ~ q~illt{ . ~tpl. .~ ~ ·$ ~ · it ~f"4tic t) qJI" ''qm 10 ct1" .~-~"RT (2) ~ ~ (31) 1t · Y f6G "™-~ -' . "qil1t1 iilh'sf' cfi .~ ~• . ·~ . ~rfi«r~~, . ' ·3, ~ ~ cJft 'tITTT 19 ·ctr 'B:q- ~ (4) cfi tfRT 19 c5T ~ (in).q ) '3"q-:-m. (~) ctf1" J.lfclr&:. cpl-Jicb . ~ - (3) 11, ~ ~· ~ "1 !;lfo~lti''. r$ ~ 'CR, 3TcP ~ ~ · "1.s J.1Rl~1a" ~~ fcITTTT. · \JlRl I . 4. ~ ~ 'en! ~ ·22 :ctr '3"q~tlffi (1) Tf, t:lffi 22 cpJ ~ · "cfr;, ~~ 0'5x · cilt'· c5 ~ ~ ~ fi~nq;:r_ crf'' .~~~I "qfq ~~u'5x . ' 5. ~ ~ . -~ ~ 25. .ctr· \:fq-qffi (7) it, . Efffi 25 cpJ · · 3Tq5" ~ ~ ''12 uRl~ki'.' cfi ~~ TR, ~ ~- · "31qdl-.!t5 ~fa~lt1''· ~ -fct-m "GlT<l.l . \ 6. ~ ~ 'Pl ~ 41 cn'1 '3"Cf-'cfRT (2) Tf, ~ '~"fTIB crfRsf'' ~ ~ ~, ~ ''"C[cP vrrn cn-<l ~'' ~ f$1:rr I it, 7. ~ ~ qf}- mxT 49 "$T '31T-.'cfRT (1) tlRT 49 <ITT ~ (7T) cfi 9~illq f;p71fc.i~a ~ "1m, mTitFf. ' . &2llq:- . - . :fR!a:rur, "(t:r) ~ ~ ~ ~ ~ (lcn -· Gill(•II, \JlEl' rfcn ~ clll41~ <TT cllfchi, cITT' ~ ~ cfi jfll-< ~ ~ xifu ~ ~. (-}f ~cITT3trx~clft~,"GiT~&W m, 5FTT till ~ ~ cB"T ':j◄lcil1 -.,tf ~ I" CHHATTISGARH At1" iL.t (No. of2013) j ,·;, THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) A~ 1', 2013. An Ac.t further to amend the Cbhattisgarh ·Value Added Tax Act, 2005 (No.2 of 2005). Be it enacted by the Chhattisgarh Legislature in the Sixty-fourth Year of the Republic of India, as follows:- 1. (1) This Act may be called the Chhattisgarh Short title and Value Added Tax (Amendment) Act, 2013. commencement. (2) It shall come into force from 1st April, 2013. 2. In clause (a) of sub-section (2) of Section 10 Amendment of of the Chhattisgarh Value Added Tax Act, Section 10. 2005 (No.2 of 2005) (hereinafter referred to as the Principal Act), for the words "fifty lacs", the words "sixty lac" shall be substituted. 3. In entry number (3) of sub-clause (iii) of Amendment of - clause (a) of sub-section (4) of Section 19 of Section 19. the Prin~ipal Act, for the figure and word "1 per cent", the figure and word "1.5 per cent" shall be substituted. 4. In sub-section (1) of Section 22 of the Amendment of Principal Act, for the words "three calendar Section 22. years", the words "five calendar years" shall be substituted. ' 5. In sub-section (7) of Section 25 of Amendment of the Principal Act, for the words "twelve Section 25. per cent", the words "eighteen per cent" shall be substituted. 6. In sub-section (2) of Section 41 of the Amendment of Principal Act, for the words "sixty lacs", the Section 41. words "one crore" shall be substituted. 7. In sub-section (1) of Section 49 of the Amendment of Principal Act, after clause ( c) the following Section 49. shall be added, namely:- . "(d ) No revision shall be admitted unless the deal er or the person has paid the tax and interest admitted to be payable by him out of the total amount due as per the assessment order." / -,; ~Ml11 . actfltPI q; 31 '' .i (~2S "fl12013) · Bttftt1 4 l<p ~ ~ cf)'{ ('tfflmlrt)'o\r@IP/(QJ.J,2013. 8rn"l-<i'l<f ~ ~ cITT". ~ . 2005 (cpJ.ijcfj 2 "ff7 2005) .cITT e.,~Pli!.t-9 3iR ~ ~ ~ I 1TT«i '1°1xl\J"ll cf> -a1f!atj· qtf if 8c-d'lfl'I~ ~ &RT m:- ~i-;iR-t~a 1l ~ - xritf ~ 1.. (1) <l5 ~ . 8rnlfPli$ ~ · ~ ~ -;yp=r cJR. (~) ~ . 2013 cf)gc,11(!'11 I am g 11<1-1 (2) ~ xl\114-51 if ~ Qcfjl~l'i a1.fl~ ~ ~m-TITI 2. Uci:fH-i'lct, ~ ~ ~ ~. 2005 · . 31:J,~ifl-1 cJ>f ~mt;A. . (c15~ict, 2 -~ 2oos.) ("Git ~ ~ q~=cuq . ~ ~ cf>· ~ if Pt rnt:c: ~.) cift .· Z11jfii;fl-1 -~ m . c6'-licfj . 25 ~ ~ frF:r Qfc} ~ ~ ~~ .lR Qfc}f&.::, ~ fclRrr' Glm,· 3T~ :- "(~) q~ffl-1c-1 · ·-~ cll!Jlc · Rlq~~l.-fl ~-ie101) . ~, (cfi. 'ff1 ·. (C!cffll~'Ji 1955 16 cti- 3JjfliTl ·if . RlPirnt:c: 1955) ~ ~ ~ ~ ~ Ptfflffi4'i, ~m mxr (GT) ~ :~.-10 . ~ fclaxcfj fclwll cJft '1fR ~ fcl~~ft -~ 1ffia if Ptffla Fcl~~f) '-!~xi" xl ~ +fTC1 ftm" lR 8ro1x-PI~ ~1~¢1~ ~- 1915 (q;_ 2 ~ 1915) ~ 31cfi;:r_ ~ - '3 G. 'l r% a fcITT:Jr t m fclJ-m "Gf@T '3cpJ~d "GIT '{icf5tll t I " · 3. ~ ~ ctfl" ~j'{ii:Tl-2 cJ) 1WT-3 lf . 31:J,~-i.{l-2 <PT ffic'f ¢'-fjcp 6 .cf> q~tlld fi:lk!fc;IRsla mc'f WWEA". . cp'-fjcp 3tR ~ ~ 1,1fc)f6;:: ~ vrR, 3Te:rrd": ' "7 ~'.~.-10 ~ 7'.' . &lcH-1141 . aRT fclcpll ~ . ~n . . . '1fA cm;ft Fct ~ cf.2TT - 1lffif_ 1l Pt fi:f a Fcl ~ ~fl S-ffa'(I ',"·:' , ,,, CHHATTISGARH 'ACT (No. 2-__t; of 2013) [J The Chhattisgarh Value A4ded Tax (Amendment) Ac.t 2013. Ar-\ fd further to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005). Be it enacted by the Chhattisgarh Legislature in the Sixty-fourth Year of the Republic of India, as follows:- 1. (1) This Act may be called the Chhattisgarh Value Short title and Added Tax (Amendment) Act, 2013. commencement. (2) It shall come into force from the date of its publication in Official Gazette. 2. For the Entry of Serial No. 25 of Schedule-I of Amendment of the Chhattisgarh Value Added Tax Act, 2005 (No. Schedule-I 2 of 2005), (hereinafter referred to as the Principal. Act), the following shall be substituted, namely:- · "Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No. 2 of 1915), other than- (i) Medicinal and Toilet preparations specified in the· Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955), and (ii) Foreign and Indian-made foreign liquor sold through dealer holding F.L.-10 license:" 3. After Entry No. 6 of Part-ID of Schedule-II of the Principal Act, the following serial number and Amendment of entries relating thereto shall be added, namely: Schedule-TI. "7 Foreign and Indian- - 7" made foreign liquor sold through dealer holding F.L.-10 license -~im-ei~-~si; ~ jiitfr,i; '1'1'!1 ~ ( mi GF-li ~ ) if. ii<M %!1'1•1<;/~ /09 /2013-2015 .•• 't(! ~ - jiitfr,i; ;;ft.1-22-~ -= I 1s fu. ti. ~ - ~ '30-05-2001." (31,allci(UI) Ulftii:fil( ~ Yi:fii\lld jiitfi,i; 57 8 J ~-~-~ 30~ 2015- Qlq ?. <I'.!; 1937 fclfuam~~fortrlll ~.~~--Im~ ~ -~ 30~2015 l6lffl\ 1?352/-:ti\. 359/lt-:;J/~ ./0.Tf./ IS .-~,;lmaURS!;~213if;&UT• diiilM<l~~i.);am~ fif.m'JTl.!1 M"1fAril~ (.raitr•1i §m0IM<l ~~'n< (~)~. 2015 (jiitfr,i; SW\,2015)~. ~~;;rm;mi;; " ,._ ..., '? wf{?~w.lll~ (!, e«1l+Mr: t~~ iin:t ~ct<JT ~,e2<115:{-11t, '<-t. ffi'ira. ~ ~ - 1155 1156 §€ ffil;/:P l4 <$1t4I~* (ln, 5 t!'l_2015) am~ 0"'1«•14 ~ ~ 'fi"s ,..ft,~4.,, lOOS (;i;. 2 W\, 2005) ~ ffl ~ ... ~ . <ra:, ffill ~~ """'" ~ .'f&T ~ ail, ,fafifl•l<i it~-.;,< w, mmrr-i it mil i ills il.il t -'qf"',F,'t,~R,-',ij ftn:n:rr-1 ~~~~~mil~~~~ ~,i;'{: ~= ~ -'IU«I if;~i i;~ 213 if.~( 1 ) ~ <irwit:T ii "1ilsP., i}i\'i~fili4 if. :- ~ . f..Mfe-tfufo ~~m~ I. ( 1) (2) ~ I~, 2016~'ll¥!imi, v,mr,tl ~ 2, ~ ~ ij; iraran wt ;£t ~ 'Ji ,mt:!, l§i<iifi•i?, llfl ~Jo 'f.t ~ . .i,iflfa "''- 2005 (in. 2 .r-r, 2 005), (.ii~~ ~~ .ifuf.rm:I it ,.;q ii~ t), "' ~ 'ii ~ 3 ~ . 1005 ii~~il;~~~. i:,m;nimi, (JF,, 2 ~ 2005) "'1 .,iwn/1 "~ .I ;i,tlilra f.'n1 QJPTI, 3. (I) ~ .ifuf.rm:I ,f.t ~ -2 if; 'lll'l-3 ii;~ (3) ii:~ ii,- • f.,'I\ <l'-11 ci<;; "um R ij; aitft:p:f.'\ >ii~ (~ l" ff.~"'·~. .i1!i llo;, ~,.,, "-"i 'I~ um si j; ...m:i Fl <f.s ll1"1 <iftrij; ~ii;"" ii <;ITT,~ ( 2) ij; ml'! lf.llffi I <;ITT Z; i;m;R ~ illM ' --" - ' ~ - ..... -"' <Ii,.,,.., ;i, ~""1 .11'4 ,rm.;, "'""""'''cl\'\ "'' """"-""'-'°"<~- « " "~'""-'"-""~-" r ~ ,: i;m ::m' ' l l. ( 2) ~.ifuf.rm:l,f.t ~ -2 if; 'lll'l-3 ii;<(, ;i;. 1 il:'-F.lml (3 ) ii, .i>,; "25" iiHtaT'Pl<, W!i, ~ <lll'l ~ "25 (~ ) + I ~ ]m{ ~ " ~ WU ;;\'Ill, (3) ~~;:/;i~-2 it."lr-t-3~.i.i fi. 2fi;~ (3)ii, ~ "zs"il\"11'!"'. ~ f.,.,, ~~ "2s 1r.rfmili>+ 2 ~ !ITTl ~"JmW.nf\'rawu~. I 156 (I) ~ .~30~ZOIS ~ 12352/~. 359/21-c.i/vr.<./U. 71./15 , - 'llffilt~~~ 348i= (3) i.J;~iim~i't "'il"'llil·,;@,="=q; ~ ~ 30 ~ Z015 'lil ~~~;j;ll!i>.T,1;R<1~~f.f;.rr;mnt e«fHM!i ~ ~ iF. ':fTR if ffU T ~1ij:a1:_1t-0< 1 l!. t . ~ . ~tfAft,,n1fuc1. CHHATIISGARH O.l{J)JNANCE (No.5nf2015) THE CHHA'ITISGARII VALUF. ADDED TAX (AM.ENOMEN'I) ORDINANCE, 2015 A11 Ordinance fu11ber 10 amend the Chhattisgarh Value Added Tax Act, 200S (No. 2 of 2005). Promulgated by the Governor ofChhauisgarh in the Sixl)'-sixth Year of lhe Republic of India. Whereas, the State Legislarure is not in session and 1he Governor of Chhanisgarh is sarisfied chat. the circumstances exist which render it necessary for him lo take imn1cdiatc action: Now lhcrefore, in exercise of lhe powers conferred by clause (I) of Aric)e 213 of the Constirution of India. lhe Governor of Chhattisgarh is pleased to promulgak the following Ordinance :- I. (I) This Ordinance may be called 1hc Chhatlisgarb Value Added Tax (Amendment) Shori 1i1k ,n~ Ordinance.20 l5. comme11('t:"111e-n1. (2) II shall come into force from I s1 January, 2016. 2. During the period ofopera1ion oft his Ordinuncc.1he Chhanisgarh Value Added TaxAc1, The Cbh1Hlisgnrh 200S (Nu. 2 or2005), (hereinafterreferred 10 as ibe Princip»I Act), shall have effect subject Vnlllt" Addtd Tu Act, 2(1()5 f,\o. :? or 10 the amendment specified in Section 3 oft his Ordinance,. 2005) t1) bt' tempnraril) itmcndr.d, 3. (I) In the heading ofc olumn (3) of PART Ill ofS chedule-I I of tl1e Principal Acl. for Amendment uf Schcd11le.11. 1he words. s~mbuls and figure ·'Rate oft ax u/s 8 (percent)'', 1he words. figures and symbols "Rate ofT ax under Sccli<m 8 as a percentage of taxable iumover nnd, in rcspcc1 ofg oods listed agains1S . No. I and 2 in culum11 (2). a percentage of taxable niroover and a specific Rate ofT a~" shall be substituted. (2) 1n column (3) ofS. No. I of PART-111 ofS chedule-II of lhc Princip•I Act, forthe figure --25"_t he figures, symbols and words "25 (percent)" I Rupee per lilre" shall be substituted. (3) In colunm (3) ofS. No. 2 of PART-Ill ofS chedule-LI of the Principal Act. for the figure ·'25'', the figures. symbols and words ''25 (percent)+ 2 Rupees per litre." shall be subsl i1u1cd. -I Oful~41~ ~ -~f.:(~~ (m'iiq=, 17 201s) ~ Uful{l~.1<$ ~ ~ -cfR (mTTtA)~~t015. Uct-ft{PI<$ ~ ~ cpx ~. 2005 {cP. 2 ~ 2005) cpl" 3trx·· . -mi)m. ffl ~ S\~qU&-\ \ - 'Jfficf 'I. ?I xi WI c$° fa_ lt l'H d ~ ~ 1t Uffil ti' I c$ ~ ~ RI Fi'J ffit Rs! ct ~ m:- ~ <ffi ~ 1. (1 ) 'lio ~ Uffi1 ·WI <p . ~ ~ cn'"x. ~-.:wfcll!IT - -~-•' (~tR) ~. 2015 cf>ocll~'II I 1WTTI ·(2) ~ 1 ~. 2015 ~- ~ 2. Uc'&'li'l<p ~ ~ cfR ~ , 2005 (cp_ 2 atmi:ft-1 it ~ 2005) "GIT~~ q~ill(i~ 3lf~ ~ it-i~n~.=i. x>lf ~ RI~~ .t ctr ~-1 -it,- (~) xlW cpajcp 16 ~ cITTWf (2) lf ~ ~ ~ "CR, ~ ,,~ cR'fl~ 3i')x 50-s<.1.'1 ~, ~fcm:rr_"Gfl1l;m?-U , -~ · (crr) ~ ~ -49 om.~~~ c15T -.~ ~ "Gfl1) I 3. ~ . -~ ctr ~: . -2 ~ 'l'.ftlf-1 ~ xlW ~m~~2 if -~ 4 "Qcf -~ -~ ~Fcl~J.fi "cfi tITTITT'( it-i::tn~.:i. 3rmq:- -- - -Rlk!fclRslct ~ "Gfl1), (1) , (2) .. (3) . "5. ~ WPR (Weft ~,- 1 gittlFI -~ ~P-s<i,'-1 ~ ~Iwr 81,$4>-<) . . ~ ~ ' . : 6. ~ ~ ~i-stll~ {f4~. 1" (~c-tllli:ft GAT) 3ltx- .E@mf cffl" 81,$4>-<) . CHHATTISGARH ACT 17 (No. of 2015) THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) .ACT, 2015. An Ac\. to further amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005). Be it enacted by the Chhattisgarh Legislature in the Sixty sixth Year of the Republic of India, as follows:- 1. ( 1) This Act may be called the Chhattisgarh Short title and Value Added Tax (Amendment) Act, commencement. 2015. (2) It shall come into force from 1st April, 2015. 2. In Schedule-I of the Chhattisgarh Value Amendment to , Added Tax Act, 2005 (No. 2 of 2005) Schedule-I. hereinafter referred to as the Principal Act, - (i) For entry in column (2) of serial number 16, the entry "Khadi cloth and handloom cloth" shall be substituted; and (ii) Serial number 49 and entry relating thereto shall stand deleted. 3. After serial number 4 and entries Amendment·to relating thereto ·of Part I of Schedule-II of Schedule-II. the Principal Act, the following shall be added, namely:- ' ,.. ( 1) (2) (3) "5. All varieties of cloth 1 (excluding khadi cloth, handloom cloth, hessian cloth and silk cloth) 6. Sugar and khandsari l" (e xcluding mishri, chironji (e laichi dana) and batasha). , ,- / ·~ i:mc ~ ~ my; 'Wfi~ ,t;fm-.,~ ~ '!!'@A ( f.r;n ~ ~ ) ~ ffl '\;rn~R1lli4/$11/ 09 /2013-2015." ~ ~- ~ ~l.2-22-~ -m; / 38 fu. "it. ~. ~ 30-05-2001." (~l.11(01) ~ ~ !,4thl~la ~ 435] ~. W1"<1CITT, ~ 18'3Tl"Rn 2015-?,TTc[Uj 27, ~ 1937 rcimm cnm fuf~ rci~ ~ ~. ~ 'l:fcR, .=f<TT ~ ~.~18~2015 0rr11w1r4 ~~it -;i-milrP.n ~1~~11j~·m, ~- ~- QfcTI, ,3~ ~- 869 870 tfo•n~-PI~ ~ (~29 ~2015) •;_h-fll:-lll~ ~ tfclft@ <!'i( ~. 2005 (sfi. 2 ~ 2005) <fi1 ~ ~ <fi~ ~ ~- ( 1) 2. ~ •fi·~:ntcrrJcicfi{ ~rf~. 200s (51-i. 2 ~ 200s) i'1 mu 21 i'!~-mn (3) it, '<foG "~" ~~"CR, ~ "cft;:," ~..nfCA ~ ~ - ~-~ 18 WT«-! 2015 5f.lTTcfi 7946/-it. 253/21-~/~)f3. TT./ 15. -1-ITT?I "'-Ii" t'ffutTR ii; ~l:_!aj'.; 348 ~ ~ (3) ii;~ ll ~ fuiwT i'J ~<F. '31ftr~;n ~ 1 s-08-201 s ef.l ~~~ii;m i~fl ~~ f<om~ %. Cl IHATTISGARI-I ACT (No. 29 of 2015) Tl-IF. CIIIIATTISGAlu-t VALUE ADDED TAX (AMENDMENT) ACT, 2015 An Act to further amend the Chhattisg:irh Value Added Tax Act, 2005 (No. 2 of 2005). Be it enacted by the Chhattisgarh Legislature in the Sixty-sixth Year of' the Republic oflndia, as follows:- Short title and 1. ( 1) This Act may be callet.l the Chhallisgarh Value Added Tax (Amendment) l'OIIIUICUCCIHC'III. Act, 2015. (2) It shall come into force from thr.: elate of its publication in the Of'ticial Gazette. ,\mentlment of 2. In sub-section (3) of Section 21 or the Chhnttisgnrh Value Added Tax Act, 2005 Section 21. (No. 2 of2005), for the word "'one", the word ··three" shall be substituted. · '~~ ~~men~~ ~~ ~ ~(f.r.n ~WR:)~ ffl '\fa.flw,~/ :!fil 09 /2013-201s." ~ ~ - ~ -ifi.2-22-th:fl('l•I~ 'Nie / 38 fu. #. ~. ~ 30-05-2001." (31m~l(OI) ~ ~ gijil~ld ~121] ~ . ~ . ~ 1 ~ 2016-~ 12, ~ 1938 ~.~1~2016 ~ -3330/"ir. 109/21-~1~.1~.11.;2016. -m~fiw1~ f<fm.n=rmtfl1 f.tJ.1fBlRsk1 ~ra~rtR~ 01-04-2016 cfil~~~m1<'1m~t.~~cmur~~~~~fcf;m~t. (h1~i('lll~~~~.frn#c'le.TT0ll~:ill:!)HI{, ~-~-men.~~- 241 242 'i:P ctfHi i I <t, ~ (w 12 ~ 2016) 'ch-dhPI~ ~ ~-c1ma <JR 31~f~l<l'i, 2005 (w. 2 ~ 2005) <ITT 3rtx fi:tl)~a ~ ~ 31=~=~....,.lml'-I I 'lTTffi ll01'<!10'll cf) fl-$flcl4 cf-if it \:.h~,M<1> fclt11r11-1°-sc1 m f.19f2..lf{Qa ~ it <IB ~ "ITT :- ~ -;,rlf 1. 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~ *~ ~ clR qfr xcfll, ctR ~ ~ cpl-[ ~ -qfcJ ~* ~ ~ ~ N1ll" ~ <R, ~ - 3T<P -q-c/ ~ "tlR[ 19 <lfr \3Ll-tITTT * ( 4) ~ (c!5) cf> '3cr- ~ (cfi<T) .?/ Fclf.'lf<!t-e c;x ~~cf)~- ~ illx <R ~ xcfll, ~ ~ ~ clR qfr xcfll, *~~~cpl-[ ~cf!~~~~ N1ll'' ~ ~ ~ I * • 9. l'@ ~ qfr tITTT 64-cp ii, ~ ''cfITT *3TT "g<rn ~ ffl <-IT;,-T :f@*R EITTT 64- <f> ipf ffl <R Wl'R qfr ~ t ~ ~ f<t \IT-! xcfll, ~ ~ ~ 'ITT.,, mTTER. * ~* < R, ~- 3l<P 3ITT ~ "cl"ITT 3TT"g<rn, tI*TTT ~19 <l-fr '3cr- tITTT (4*) ~ (c!5) '3cr-~ (cfi<T) ~ Fclf.'lR!t-e ~ ~ ~ ~ ffl :r@R * -;,- ffi <R Wl'R qfr ~ t "flefiTTT ~ f<t \IT-! xcfll, ~ ~ ~ 'ITT." vrm ,· ~ ~ 242 (2) I • ~~c!ft~-2B.- (cp) 1WT-1. 2 ~ 4 cf> c/iTW! (3) cf> ~ B. 3lq5 "8" cf> m "CR. 3lq5 ~ ~ "8(1)" ~ f<ITTn ~; (~) 1WT-2 cf> ai1m.:ii4'> 44 cf> c/iTW! (2) c!ft ~ cf> ~~ "CR. f.'l9fMf9a ~ FcITTn vfm, 3lzj"q:- -~ <ITT ffi>f, cRm ffi,f ~ ~ (~ cficp) fcMj ~ ffi,f cITT ~ .. (,r) lTTTT-3 cf> cp"@1, (3) cf> ~ B, ~ . ~. 3lq5 ~ ~ "tITTT 8 cf> 3l~ ~ c!ft ~ (~)" cf> m "CR. ~ . 3lq5 ffm ~ "tITTT 8(1) cf> 3l~ ~ c!ft ~ ~ tITTl 8(2) Cf) 3l~ ~ c!ft Fclf.'lf<!l!C ~ ~ ~- ~~ fcpm vfm; (tT) llfTT-3 cf> &j¢9i4'> 1 cf> c/iTW! (3) B, 3f4'> "25" cf> ~~ "CR, 3lq5, ~. ~ ffm ~ "25 (~) + 1 ~ ~ ~ .. ~ fcl,m vfm; (~.) lTTTT-3 cf> &j¢9i4'> 2 cf> c/iTW! (3) B. 3f4'> "25" cf> ~~ "CR, 3lq5, ~ ~ ffm ~ "25 (~) + 2 ~ ~ ~ .. ~ fcl,m vfm; fTm ('cf) 'IWT-4 cf> &jm9i4'> 1 cf> c/iTW! (3) B, 3lq5 "14" cf> m "CR, 3lq5 "14_5" ~fcpm~J 11. (1) t§mlfi'I~ ~ mfmr ~ (~) 3l~. 2015 (w. 5 ~ 2015) cITT ~ci<i.&l'11 t ~ fcpm '1!Till I (2) '31l- tITTT (1) B -3fktftrn 3l~ cf> ~ cTi ~ ~ ~. '3cRf 3l~ cf> 3l~ FcITTn 'l'l<lT ~ ffl <TT c!ft ~ ~ ~ <TT 3Tft@, ~ <TT '31l7TC1 ~m ~ ~- ~~cf> ITT',!"~ cf> 3l~ fcpm 'l'l<lT '4'>l<t. c!ft ~ ~- 3Tft@. ~ <TT '31l7TfT ~ ~ ~ I ~.~ 1~2016 'sfillFfi-3330/'it. 109/21-31/~./R 1'1./2016. - ~ * ~ * ~ 348 * ~ (3) *~if fmn1'f <fa 'tll-lfi'@lcf,~~ 1-4-2016'cf,T~~~*mfucfi'R~~~~~i. ~~*<lllHto~.n ffrllwl~ ~l~lillj'tll<, ~-*· ~. ~~- , .242(3) CHHAT TISGARH ACT (No. 12 of2016) THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2016. An Act to further amend the Chhattisgarh Value Added Tax Act, 2005 (No.12 of2005). Be it enacted by the Chhattisgarh Legislature in the Sixty-seventh Year of the Republic of India, as follows:- 1. (I) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Short title and Act, 2016. commencement. (2) It shall come into force from the date of its publication in the Official Gazette. 2. In Section 8 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of Amendment of Section 8. 2005) (hereinafter referred to as the Principal Act),- (a) before the words "There shall be levied on goods", the parentheses and figure"( I)" shall be inserted; and (b) after sub-section (I), the following shall be added, namely:- "(2) Notwithstanding anything contained in sub-section (I), on the sale of goods specified in serial number I and 2 of PART Ill of Schedule II, there may be levied a rate of tax under sub-section (I) and a specific amount per litre as may be notified by the State Government, from time to time." 3. In Section 13 of the Principal Act, Amendment of Section 13. (a) in sub-section ( 1) ,- (i) in sub-clause (i) of clause (a); and (ii) in clause (b) , the words "or for sale outside the state by way of stock transfer" shall be deleted; and (b) in sub-clauses (i) and (ii) of clause (a) of sub-section (5), the words "or by way of sale outside the State, by way of stock transfer" shall be deleted. 4. In Section 19 of the Principal Act,- Amendment of Section 19. (a) in sub-section (2), after the words and parentheses "clause (a)", the words and parentheses "or clause (b) " shall be inserted; and (b) entry (4) of sub-clause (iii) of clause (a) of sub-section (4) shall be deleted. 5. In sub-section (2) of Section 22 of the Principal Act, for the words Amendment of Section 22. "impose upon him a penalty not exceeding twice the amount of tax so assessed, or re-assessed but shall not be less than the amount of tax assessed", the words, figures and parentheses "in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19, impose upon him a penalty not exceeding twice the amount of tax so 242 (4) I - assessed or re-assessed but not less than one and half times of the amount of tax assessed" shall be substituted. Amendment of Section 48. 6. In sub-clause (a) of clause (i) of sub-section ( 4) of Section 48 of the Principal Act, for the word "ten", the word "fifteen" shall be substituted. Amendment of Section 49. 7. For sub-section (I) of Section 49 of the Principal Act, the following shall be substituted, namely:- "( I) The Commissioner in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (I) of Section 3, may on his own motion call for the record of the proceeding in which such order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit: Provided that ,- (a) the Commissioner shall not revise any order under this sub section, where an appeal against the order is pending before the appellate deputy commissioner or the Board; or where, if such appeal lies, the time within which it may be filed has not expired; (b) no revision shall lie,- (i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and (ii) against an order passed under Section 36. Explanation.-An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person. Amendment of Section 54. 8. In sub-section (2) of Section 54 of the Principal Act, for the words "pay by way of penalty a sum which shall not be less than three times but shall not exceed five times of the amount of tax evaded", the words, figures and parentheses "in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section ( 4) of Section 19, pay by way of penalty a sum which shall not be less than one and half times but shall not exceed two times the amount of tax evaded" shall be substituted. Amendment of Section 64- 9. In the proviso to Section 64-A of the Principal Act, for the words "the A. Commissioner may allow composition on payment of a sum not exceeding twice such amount.", the words, figures and parentheses "the Commissioner may allow composition on payment of a sum not exceeding twice such amount, in addition to interest at the rate specified in sub-clause (iii) of clause (a) of sub-section (4) of Section 19." shall be substituted. I • 242 (5) 10. In Schedule-II of the Principal Act,- Amendment of Schedule-II. (a) in the heading of column (3) of PART I, II, and IV, for the figure "8", the figures and parentheses "8( I)" shall be substituted; (b) for the entry in column (2) of serial number 44 of PART II, the following shall be substituted, namely:- "Edible oil, vegetable oil and oil cake excluding coconut oil" (c) in the heading of column (3) of PART 111, for the words, symbol, figure and parentheses "Rate of tax u/s 8 (percent)", the words, figures and parentheses "Rate of Tax under Section 8( I) and, a specific amount per litre under Section 8(2)" shall be substituted; (d) in column (3) of serial number I of PART III, for the figure "25", the figures, parentheses, words and symbol "25 (percent) + I Rupee per litre" shall be substituted; (e) in column (3) of serial number 2 of PART III, for the figure "25", the figures, parentheses, words and symbol "25 (percent) + 2 Rupees per litre" shall be substituted; and (f) in column (3) of serial number I of PART IV, for the figure "14", the figure" 14.5" shall be substituted. 11. (I) The Chhattisgarh Value Added Tax (Amendment) Ordinance, 2015 (No. 5 Repeal and saving. of 20 I 5) is hereby repealed. 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