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REGISTERED NO. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART III—Section 3

PUBLISHED BY AUTHORITY

No. 1] NEW DELHI, WEDNESDAY, NOVEMBER 30, 1983/AGRAHAYANA 9, 1905

Separate paging is given to this Part in order that it may be filed as a separate

compilation

Dadra and Nagar Haveli Sales Tax Regualtion, 1978 (2 of 1978), the Administrator, of Dadra and Nagar Haveli hereby appoints the 1st day of Decem- ber, 1983 as the date on which the said Regulation shall come into force.

ADMINISTRATION OF DADRA AND NAGAR

HAVELI, UT

(Law Section)

NOTIFICATIONS

Silvassa, the 30th November, 1983.

No.ADM|LAW|ST|83.—In exercise of the powers Conferred by sub-section (3} of section 1 of the

1108 GI/83—1

(1)

No. ADMN|LAW|ST|83.—In exercise of the po- wers conferred by sub-section (1) of section 4 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, the Administrator of Dadra and Nagar Haveli hereby appoints the 1st day of January, 1984 as the date from which the dealers shall be liable to pay tax under the said Regulation on all sales of goods specified in the First Schedule affected on and after the said date.

No.ADM|LAW|ST|83.—In exercise of the powers conferred by the first proiso to sub-section (1) of section 7 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978 (2 of 1978), and with the previ- ous approval of the Central Government, the Ad- ministrator of Dadra and Nagar Haveli hereby makes the following amendments in the First Schedule to the said Regulation (hereinafter referred to as the said Schedule), namely :—

In the said Schedule, for entries at 1 to 34 (both inclusive), the following entries shall be substitu- ted :—

"1. Motor vehicles including chasis of motor vehide$, spare parts and accessories of motor vehi- cles includ'ng batteries, motor tyres and tubes includ- ing flaps,

2. Motor cycles and cycle combinations, motor scooters, metorettes and tyres, tubes, spare parts and accessories of motor cycles, motor scooters and motorettes.

3. Refrigerators, air-conditioners and air-condi-

tioning plants and component parts thereof.

4. Synethetlc yarn.

5. Chemicals.

6. Cement and eement articles.

7. Piastre goods.

8. All kinds of wall and floor tiles (including glaz-

ed, vitrum, mosaic, marble and plastic tiles)".

These amendments shall have effect from the 1st

dfiy of December, 1983.

&

1108 Gl/83—2

1108 GI/83-3

1108 GI/83—4.

NOTIFICATION

No. ADM|LAW|ST|83.—In exercise of the powers conferred by section 42 of the Dadra and Napr Haveli Sales Tax Regulation, 1978(No. 2 of 1978) the Administrator, D'adra and Nagar 'Haveli hereby makes the following rules:—

1. Short title, extent and commencement.—(1) These rules may be called "The Dadra and Nagar Haveli Sales Tax Rules, 1983."

(2) They shall extend to whole of the Union Terri-

tory of Dadra and Nagar Haveli.

(3) They shall come into force on such date as the Administrator may, by notification in the official gazette appoint.

2. Definitions.—In these rules unless the context

otherwise requireB:

(a) "agent" means a person authorised in writing by a dealer or by any other person who is entitled or required to attend before any authority in connection with any proceeding under the Dadra and Nagar Haveli Sales Tax Regulation, 1978 audfor these rules.

(b) "Appropriate Assessing Authority" means:

(i) in relation to any particular dealer, the Sales Tax Officer within whose jurisdic- tion the dealer's place of business is situated;

(ii) in relation to a dealer who has more than one place of business in the Territory, the Sales Tax Officer within whose juris- diction the head office of such business is situated in the Territory;

(Hi) in relation to a non-Resident dealer as defined in rule 4, the Sales Tax Officer specifically nominated by the Commis- sioner for the purpose.

Provided that in relation to any dealer or class of dealers whose gross turnover exceeds such amount as the Commissioner may fix by order the Appropriate Assessing Authority shall be the Sales Tax Officer who is specified therein.

(c) "Appropriate Government Treasury" means sub-Treasury in the Territory, the Reserve Bank of India or a branch of the State Bank of India or its subsidiary situated in the area in which the dealer concerned has his place of business or the head office, if the business is carried on at more than one place in the Territory;

(d) "Assistant Commissioner" means the person appointed by that designation by the Administrator under section 3 of the Regulation to assist the Com- missioner;

(e) "Form'* means a form specified in the Second

Schedule;

(f) "Inspector" means a Sales Tax Inspector ap- pointed under section 3 of the Regulation to assist the Commissioner for carrying out the purposes of the Regulation and includes a "Sub-Inspector" ap- pointed under the Regulation.

(g) "month" means a calendar month;

(h) "place of business" means any place where a dealer sells or manufactures for sale any goods or keeps his books of accounts, and|or documents relat- ing to purchases and sales, or a warehouse, a godown or any other place where a dealer stores his goods;

(i) "quarter" in relation to the year defined in

clause fo) of section 2 of the Regulation means—

(i) in relation to the financ'al year, the period of three months ending on the 30th June, 30th Septem- ber, 31st December or 31st March; and

(ii) in relation to any other year, in respect of which the dealer has declared his option in ac- cordance with clause (o) of section 2 of the Regu- lation each of the following periods of such year :—

(1) the period from the 1st day of such year

to the last day of the third month;

(2) three months ending on the last day of the

sixth month thereof ;

(3) three months ending on the last day of the

sixth month thereof; and

(4) the remaining period ending on the last day

of the year :

Provided that when the accounting year which is other than financial year consists of an additional month whether known by the name of Adhik Maas or by any other name, the particular quarter which is comprised of such additional month shall consist of four months.

(g) "Regulation" means the Dadra and Nagar

Haveli Sales Tax Regulation,- 1978;

(k) "return period" means the period for which returns arc to be furnished by a dealer under these rules;

(1) "Sales Tax Officer"¹ means the person appoint- ed by that designation by the Administrator under section 3 of the Regulation to assist the Commis- sioner;

Cm) "Schedule" means the Schedule appended

to these rules;

(n) "Section" means a section of the Regulation;

(o) "Territory" means Union Territory of Dadra

and Nagar Havcli;

(p) "Warehouse" means any enclosure, building or vessel in which a dealer keeps stock of goods for sale or resale.

3. Goods returned by a purchasing dealer :—

The period within which a purchaser has to return the goods to entitle the selling dealer to deduct from the aggregate of the sale-prices the amount refunded to such purchaser in respect of goods returned shall not exceed 6 months from the date of purchase.

4. Non-resident dealer :—

"Non-resident dealer" means a dealer who has no place of business in the Territory but who sells or delivers goods in the Territory for sale therein.

5. Processes not included in 'manufacture':—

For the purposes of clause (g) of section 2 of the Regulation, 'manufacture' shall not include the fol- lowing manufacturers and manufacturing processes, namely :—

(i) the decorticating, colouring, scenting, boiling,

cutting, crushing or roasting of betelnuts;

(ii) the blending of different varieties oF teas;

(iii) the rolling of bidies by hand;

(iv) preparing of patravalis and dronas from

leaves;

(v) cutting of plantain leaves into various sizes;

(vi) the threading of iron pipes including galvanis-

ed pipes;

(vii) the roasting or grinding of coffee and[or

chicory seeds;

(viii) the preparing from betel leaves of. pan, tam-

bul, vida or patti, and

(ix) the roasting of grams into futanas.

6. Application for Registration :—-

(1) An appl'cation for registration of a dealer under sections 12, or 15 shall be made to the Ap- propriate Assessing Authority within 30 Havs from

1108 G1/8 3—5

the date of commencement of the liability under the Regulation. It shall be in Form S.T.I., it made by a dealer having only one place of business in the TerrH tory, other than merely a warehouse, a godown, or other place where he stores his goods; in Form S.T.I1, if made by a dealer having more than one place of business in the Territory, other than merely a ware- house, a godown, or any other place, where he stores his goods; and in Form S.T.IIT, if made by a non- resident dealer.

(2) A fee of five rupees shall be levied on every application for registration and every such applica- tion shall be accompanied by a receipt for the pay- ment of the said fee in the appropriate Government Treasury.

(3) An application for registration shall be made, signed and verified, in the case of a business carried on by—

(a) an individual, by'the proprietor or by a person having due authority to act on behalf of such proprietor;

(b) a firm, by a partner thereof;

(c) a Hindu undivided family, by the Karta or

an adult member thereof;

(d) a body corporate (including a company, co- operative society, or a corporation or local authority), by a director, manager, secre- tary or the principal officer thereof, or bv a person duly authorised to act on its behalf;

(e) an association of individuals to which clause (b), (c) or (d) does not apply, by the principal officer of, or person managing the business;

(f) the Government, by a person duly authoris-

ed to act on its behalf.

7. Grant of certificate of registration.—(1) When the appropriate Assessing Authority, after making such enquiry as he may think necessary, is satisfied that the applicant has correctly given all the requisitr. information, that he has paid the registration fee and the application is otherwise in order, he shall register the dealer and shall issue a certificate of registration :

(i) in Form S.Ti IV. if the dealer has only one place of business in the Territory, other than merely a warehouse, a godown, or other place, where he stores his "goods;

(ii) in Form S.T. V.. if the dealer has more than one place of business in the Territory, other than merely a warehouse, godown, or other place, where he stores his goods ;

(iii) in Form S.T. VT if the application is for

special registration under section 15; and

(iv) in Form S.T. VTI, if the dealer is a non-

resident dealer,

(2) Where a certificate of resistration is issued to

a dealer :

(a) it shall take effect or be valid from the date of the commencement of the liability if it is made within the period specified in sub-

rule (1) of rule 6 and in such a case the dealer shall be liable to pay tax on sales made by him from the date of commence- ment of the liability and he shall be en- titled to collect such tax from that date: and

(b) it shall take effect or be valid from the date on which the application has been filed u the office, if such application is made after the expiry of the aforesaid period.

(3) The appropriate Assessing Authority shall furnish the registered dealer, free of tost, an attested copy of the certificate of registration for every addi- tional place of business not being merely a warehouse godown. or any other place, where a dealer stores his goods.

(4) Every registered dealer shall display conspi- cuously at each place of business, not being merely a warehouse, godown, or any other place, where H dealer stores his goods, the certificate of registration or a copy thereof.

(5) Any registered dealer may obtain from the appropriate Assessing Authority, on payment of a fee of two rupees and production of a receipt there- for from a Government Treasury, a duplicate copy of any Certificate of registration which has been issued to him and which may have been lost, destroyed or defaced.

8. Information to be furnished regarding change of business, etc.—(1) The information required under section 26 shall be furnished by the rcgisrered dealer to the appropriate Assessing Authority within 30 days of the occurrence of such eventv

(2) If the information referred to in section 26 relates to a branch of any business located outside the jurisdiction of any Assessing Authority, a copy of the information and of any orders passed thereon, shall be forwarded to the appropriate Assessing Authority within who

(3) When any registered dealer dies, his legal re- presentative shall give information of the death to the appropriate Assessing Authority within thirty days from the death of the dealer.

9 Amendment and replacement of the certificate of registration.—(1) When any registered dealer makes any report under section 26, he shall enclose his certificate of registration and the cop'es thereof. to the appropriate Assessing Authority, who may, after making such enquiry or obtaining such evidence as he may think necessary, amend or reissue the cer- tificate of registration :

Provided that where a registered d e a l e r-

fa) effects change in the name of his business, or

(b) is a firm, and there is a change in the partner- ship or in the constitution of the firm without disso- lution thereof, or

(c) is a trustee of a trust, and there is change-

in the trustees thereof, or

(d) is a guardian of a ward and there is change in the guardian, then, the certificate of registration shall be amended¹ and it shall not be necessary for the dealer, or the firm or the new trustees or new guar- dian, as the case may be, to apply for a fresh certi- ficate of registration.

(2) If the dealer has failed to furnish information, as required under section 26, the Assessing Autho- rity on the basis of information which may come to his notice otherwise, and if he is satisfied, that there has been a change in the ownership, nature or name of the business or, for any other reason, the certi- ficate or other record of the dealer maintained in his office requires amendment, he may, after giving the dealer an opportunity of being heard, by order, amend the certificate or other record' accordingly. For this purpose, the dealer shall submit the certifi- cate lying in his possession and copies thereof to the Assessing Authority within the time specified in the order.

(3) Where any class or classes of goods have, in the opinion of the Assessing Authority, been wrongly specified in the certificate for the purpose of items (a) and (b) of clause (II) cf .sub-section 3 of sec- tion 7 or where there are reasons to believe that any dealer has been misusing the certificate, the Assessing Authority may, ai.cr giving the dealer an opportunity of being heard, by order, delete or modify any class or classes of goods specified in the certificate and thereupon the dealer shuil submit with- in the time specified in the order, the certificate of registration and copies thereof for deletion or modi- fication, as the case may be.

(4) If any goods entered in the certificate of regis- tration of any dealer are by virtue of a notification issued under section 8 of the Regulation, made subject to Sales Tax at the first point of sale, the same goods shall be deemed to have been deleted from the certificate of registration of the dealer with effect from the date such notification comes into force.

(5) Any amendment made under any of the fore-

going sub-rules shall be effective,—

fa) in case of a chanse in the name of business, place of business, opening of a new pia-e of business or change in the ownership of business, from the date of the contingency which necessitates the amend- ment, whether or not information in this behalf was furnished within the period prescribed under the preceding rule;

(b) in the case of addition of a cla;s or classes of goods in the certificate of registration, from the date the application for amendment ''s received in the office: and

Cc) in the case of deletion or inodificitirn of n dais or classes of goods, from the date oi the order of deletion or modification, as the case may be.

(6) If a dealer to whom a certificate in Form S.T. IV has been issued, reports that one or more additional places of business has or have been opened, his certificate shall be cancelled and the Assessing Authority shall issue in its place a fresh certificate in Form S.T. V. arid a copy thereof shall fct furnish- ed to the dealer in respect of each additional place on payment of a fee of Rs. 2f-. "

'

(7) If the dealer to whom a certificate in Form S.T. V. has been issued, reports that any one or more of the places of business has or have been closed, his certificate shall be cancelled if only one place of business remains thereafter, or amended, if there remains more than one such place of business; in the former case, a fresh certificate in Form S.T. IV shall be issued on payment of a fee of Rs. 2j-.

(8) All the amendments of the certificates of registration shall be entered in the register maintained in the ofiice of the appropriate Assessing Authority.

10. Cancellation of registration certificate.— (1) When any dealer who is registered under section 13 desires to apply for cancellation under sub-section (5) of that section, he shall send his application to the appropriate Assessing Authority, not losn than six months before the end of the year together with—

(i) a statement of his gros,s turnover during tht-

immcdiately preceding two years, and

(ii) a statement showing the value of goods im- ported; or manufactured by him during the immediately preceding two years, and

(iii) (a) a declaration whether or not he manu- factures or produces any goods for sale, or

(b) imports for sale any goods from outside

the State.

(2) If ihc appropriate Assessing Authority is satis- fied that such dealer is not liable to pay tax under section 4, or that the tax due has been paid, h& shall cancel the registration with effect from the last date of the year, and at least three months before the end of the year, he shall forward to the Commissioner the name and address of the dealer together with a des- cription of the goods covered by his certificate of registration.

11. Cancellation of certificate consequent on cancel- lation cf certificate under Central Saks Tax Act, 1956.—When the appropriate Assessing Authority is satisfied that the certificate of registration granted under the Central Sales Tax Act, 1956, to dealer has been cancelled., he shall cancel the certificate of regis- tration granted under the Regulation to that dealer, provided that he had not oherwise become liable to pay tax under section 4. The cancellation shall take effect iroin the date on which the registration under the Central Sales Tax Act, 1056 is cancelled and the liability "f the dealer to pay ta\ under section 6 shall cease with effect from the said date.

12. Cancellation in other cases.—(1) (a) If the gross turnover of any dealer registered under section 12 has for three consecutive years failed to exceed the taxable quantum, such dealer shall continue to be liable to pay tax during such further period not ex- ceeding two vcars as the appropriate Assessing Autho- rity muy specify.

(b) The dealer whose further period has been ype- ^fied bv the artoroon'ate Assessing Authority under clause (a), shall surrender the certificate of registra- tion to the appropriate Assessing Authority at least six months before the expiry of such further period.

J5

(c) If the appropriate Assessing Authority is satis- fied, that a dealer whose further period has been speci- fied under clause ( a ), is not liable to pay tax under section 4, he shall forward the certificate of registra- tion to the Commissioner who shall order the cancel- lation of the registration with effect from the date of expiry of the further period specified under clause (a), and the liability of the dealer to pay tax under sub- section (3) of section 4, shall cease with effect from the said date.

(d) Where—

(i) a rcgis'.ered dealer has discontinued oi

transferred his business, or

(ii) has ceased to be liable to pay tax under

section 4,

the appropriate Assessing Authority shall forward the certificate of registration to the Commissioner who shall order the cancellation of his certificate of regis- tration unJer sub-section (7) of section 12 and the ?aid certificate shall be deemed to be inoperative, with effect from the date of discontinuance or transfer of the business in a case covered by clause (i) above, and with effect from the date on which the dealer's liability to pay tax has ceased in a case covered by clause (ii) above, notwithstanding the fact that the order of cancellation is passed or that the particulars of the dealer regarding cancellation arc published in the Official Gazette, after the aforesaid date.

(e) When the appropriate Assessing Authority is satisfied that for any reason other than that referred to in clauses (c) and (d), the certificate of registra- tion of any dealer requires cancellation, \K shall for- ward to the Commissioner the certificate of registra- tion of the dealer and the cancellation shall come into effect from such date as may be specified in the order and the liability of the dealer to pay tax shall cease with effect from the said date;

Provided that the Commissioner, notwithstanding th.' pro\isions of rule 10 and this sub-rule may, at any time for reasons 1o be recorded in writing and after giving the dealer an opportunity of being heard. cancel any certificate of registration under Mjb-scction 8 of section 12 ;

Provided further that every such order of cancella- tion shall, as soon as possible after it is made, be published in the Official Gazette.

(2) (a) Hvery dealer whose registration is cancel- led otherwise than on the basis of his application shall surrender the certificate of registration to the appro- priate Assessing Authority within seven days of the date of communication to him of the order of can- cellation.

(b) If a dealer fails to surrender his certificate of registration as provided in clause (a), Ihc appropriate Assessing Authority may, by an order in writing and a l er eivin^ the dealer an opportunity of being heard, impose upon the dealer a penalty not exceeding Rs. 25J- for every day of default.

(3) The cancellation of certificates of registration shall be entered in the register maintained in the office of the appropriate Assessing Authority.

13. List of cancelled certificates and its publica- tion.—(1) The appropriate Assessing Authority shall, by the last Jay of July, and the last day of January in each year, forward to the Commissioner a list in duplicate and in alphabetical order of all dealers whose registration is cancelled in the preceding half year and every such list shall contain the names and addresses of such dealers, their registration numbers and the date of cancellation.

(2) The particulars regarding such cancellation shall be published by the Commissioner in the Offi-jai Gazette thereafter in the following Form :

Remarks Sr. Name and No. address of the

dealer

Certificate of Regis- tration No.

Date of cancel- lation of registra- tion.

Names of the pro- prietor, manager, partners or director

5

4

1 2

3

6

14. List of registered dealers and its publication. — (1) The appropriate Assessing Authority shall main- tain a lecord of registration granted to the dealers, and by the last day of April in each year, forword to the Commissioner a list in duplicate and in alphabetical order, of all dealers of the area registered in the preceding year in the following Form :

Serial No, 1 Name and address of the dealer 2 Name of the proprietor, manager, partner or director 3 Location of place or places of business 4 Date from which the registration is valid. 5 Certificate of registration No. 6 Name of ward in which registered 7 8 Remarks (2) As soon as may be after the commencement of the Regulation, the Commissioner shall publish in the Official Gazette the list of registered dealers with the particulars furnished by the appropriate Assessing Authority.

(3> After publication of the list under sub-rule (2), the Commissioner shall publish every year in like manner a consolidated list of the dealers registered up-to-date, after eliminating those whose certificate of registration were cancelled during the preceding year.

15. Exercise of option for declaring the accounting year.—The option referred to in clause (o) of section 2 of the Regulation to declare the year different from the financial year and with reference to which a particular registered dealer maintains his accounts, shall be exercised by him within three months from the date the certificate of registration is issued to him. In case no such option is exercised, the financial year will be considered in respect of the same dealer for all purposes of the Regulation and rules made thereunder.

16. Returns of turnover of sales and their periods.— (1)' Unless a different return period is fixed by or under these rules, every registered dealer shall furnish to the apropriate Assessing Authority returns of sales in Form S.T. VIII, giving the required particulars for each quarter of the year, within thirty days from the expiry of each quarter :

Provided that in respect of a registered dealer who has validly exercised his option to declare, in conformity with the accounts maintained, the year different from the financial year, the first return of sales, after coming into force of these rules, will cover the whole period from the end of the previous quarter for whieh the return had become due or had been furnished as per financial year, upto the end of the quarter of the year for which option is exer- cised, or the period from the date of validity of the registration certificate upto the end of the quarter of the year for which option is exercised, as the case may be.

(2) Notwithstanding the provision of sub-rule (1), the appropriate Assessing Authority may, from time to time, for reasons to be recorded in writing, fix monthly returns of sales for a registered dealer, in- stead of quarterly returns.

Explanation : For the purposes of this sub-rule 'month' in respect of a registered dealer, who has validly exercised the option and declared his account- ing year to be different from the financial year, shall be the month of that year.

(3) A registered dealer, for whom monthly return periods have been fixed under the preceding sub- rule, shall furnish returns of sales in Form S.T.VIII giving the required particulars, for each of such months, before the tenth day of the following month.

(4) All returns of sales shall be verified and sign- ed by the registered dealer or by a person authorised by him, and shall be furnished to the appropriate Assessing Authority, together with the receipt for payment made in the appropriate Government Trea- sury of the tax due.

(5) An unregistered dealer on whom a notice has been served under sub-section (2) of section 17 of the Regulation, shall furnish to the appropriate Assesing Authority, within 30 days from the date of the notice, return of sales in Form S.T.VIII giving the required particulars.

17, Compounding of tax:—

d) A dealer may be permitted under sub-section (2) of section 7, to compound the tax assessable on his taxable turnover—

(a) If his business is on a small scale and its na- ture is such that proper maintenance of accounts is not practicable; or

(b) on any other sufficient ground.

(c) A dealer intending to compound for the tax assessable on his taxable turnover as provided under section 7(2), shall apply to the appropriate Assess- ing Authority in Form S.T.TX, at least 2 months be- fore the commencement of the year for which the composition is intended or with the permission, of the appropriate Assessing Authority within such fur- ther time not being beyond the 30th June of the year for which the composition is intended.

(3) On receipt of the application, the appropriate Assessing Authority shall forward the same to the Commissioner with its opinion after making such en- quiries as it may consider necessary in this behalf.

(4¹) The Commissioner, unless authorised to net under section 7 (2), shall forward his opinion there- on to the Administrator.

(5) The Administrator, or the Commissioner, if so authorised in this behalf, under section 7 (2) may, on a consideration of the case, permit the dealer to pay such lump sum in lieu of the tax assessable on his taxable turnover under the provisions ot Hie Re- gulation as may be considered appropriate and direct the appropriate Assessing Authority to issue a certi- ficate in Form S.T.X.

(6) The certificate, so issued under hub-rule (5), shall be valid for the year to which it relates, on the expiry of which, it shall cease to have elTeci unless it is renewed, on an application made by the dealer at least 2 months before its expiry.

(7) The dealer shall be liable to pay sueh addi- tional sum by way of composition, as may be fixed by the Administrator or the Commissioner, as the case may be, if he starts a new place of business or makes any change in the nature of ihe business.

(8) The dealer shall surrender h's certificate with-

in 10 days from the date of expiry of its validity.

18. Authority from whom declarations Form S.T.XI and S.T. XII may be obtained, the use and custody of such forms, etc :—

(1) The declaration|certificate referred to in clause (a) and (b) of the first proviso to clause (II) of sub- section (3) of section 7 of the Regulation sliall not be given nor accepted by a dealer except in Forms S.T.XI and S.T.XII, respectively, which are not de- clared obsolete and invalid. Such Forms shall be ob- tained by the registered dealer from the appropriate Assessing Authority, on application.

(2) The appropriate Assessing Authority shall grant to the registered dealer, applying under sub- rule (I), such number of blank Forms as appear to him to be reasonable :

Provided that a fee of rupees ten shall be payable for each book of fifty Forms or a part thereof, and such fee shall be paid in court fee stamp or stamps to be affixed to the receipt to be given by the dealer in token of having received the Forms granted by the appropriate Assessing Authority.

(3) Before a purchasing registered dealer fur- nishes a declaration in Form S.T.XI or certificate in Form S.T. XTI, as the case may be, to a selling dea- ler, in respect of every purchase made, he shall Till in all the required particulars in that Form, and shall also affix his signature in the space provided in the Form for this purpose. Thereafter, the purchas- ing dealer shall make over the two portions iheieof marked 'original' and 'duplicate¹ to the sell'ng dealer and retain the counterfoil which should be maintain- ed for a minimum period of five years or such fur- ther period &s may be prescribed bv the Comm's- sioncr of Sales Tax by issue of an order :

Provided that a single declaration in Form S T XI or certificate in Form S.T.XII, as the cas.- may be, may cover more than one transaction of purchase! if such purchases are made wittYn a quarter of ihe year, and their details, namely, serial numbers of cash-memos|bills, their dates and amounts of pur- chases are shown in the Form, under the signature oE the purchasing dealer.

(4) (a) A dealer who claims deductions from his gross turnover of sales, on the ground that he is en- titled to make such deductions under the provisions of sub-items (i) or (iv) of item (a) or item (b) of clause (II,) ot sub-section (3) of section 7 of the Regulation, shall furnish, at the tune of his assess- ment, to the appropriate Assessing Authority, the portion marked 'original' of the declaration in Form S.T.XI received by such dealer from the purchasing registered dealer. The appropriate Assessing Autho- rity may, at his discretion, also direct the selling dealer to produce for inspection the portion of the declaration marked 'duplicate'.

(t>) A dealer who claims deductions from his gross turnover of sales, on the ground that he is entitled to make such deductions under the provisions of sub- items (iij or (iii) of item (a) of clause (II) of sub- section (3) of section 7 of the Regulation shall fur- nish, at the time of his assessment, to the appropriate Assessing Authority, the portion marked 'original' of the certificate in Form S.T. XII received by such dealer from the purchasing registered dealer. The appropriate Assessing Authority may, at his discre- tion, also direct the selling dealer to produce for in- spection the portion of the certificate marked 'dupli- cate.'

(c) A dealer furnishing the declarations'certifi- cates in Form S.T.XI |XII in support of his claim of deductions as provided in the above clauses (a) and (b), shall furnish, at the time of assessment, along with the same declarations[certilicates, a complete list of the respective sales, giving their particulars namely, the serial numbers of cash-memos [bills, their dates, the amount of sales and the serial numbers of declarationsjcertificatcs in Form S.T.XIjXII ob- tained from the purchasing registered dealers and shall also produce for verification the duplicates of the respective cash-memos [bills inainta'ned :

Provided that the appropriate Assessing Authority may dispense with the furnishing of the list of sales claimed for deduction, if proper record of the same sales, giving all the required particulars, is maintain- ed by the dealer in his books of accounts and the same is produced to the satisfaction of the approp- riate Assessing Authority, at the time of the as- sessment,

(d) A dealer who claims deduction from his gross turnover of sales on the ground, that he is entitled to make such deduction under the provision of clause (V) of sub-section (3) of section 7 of the Regulation, shall prove to the satisfaction of the appropriate As- sessing Authority, at the time of assessment, that the sales in question have taken place outside the Terri- tory or to have taken place in the course of inter- state trade or commerce within (he meun'ne of s?.r- tion 3 of the Central Sales Tax Act, 1956 (74 of 1956), or in the course of import of the goods into, or export of the goods out of, th> Territor'v of India, within the meaning of section 5 of the said Central Saks Tax Act;

For the above purpose the dealer shall furn'sh to the appropriate Assessing Authority the following particulars and produce in support therco! the re- levant documents :—

(i) The name of the railway, port, steamer or ferry station or road transport company's office, from which the goods are despatched and the place of their delivery;

(ii) The number and the date of receipt issued by the railway, ferry or road transport company, or documents issued by Customs or port authorities;

(iii) The names of the consignor and consignee;

(iv) The description and quantity or weight of the

goods consigned or sold, with their value; and

(v) Such other particulars ajs the appropriate As-

sessing Authority may require.

(e) In calculating the taxable turnover, the Unit Canteens run by Offices of the Armed Forces of India, besides other deductions referred to in the Re- gulation and these rules, may also deduct from their gross turnover the amount of sales of goods, other than liquors and alcoholic beverages, obtained from the Canteen Stores Department (India) or fro IT the Indian Naval Canteen Service, provided th;t such sales are at prices fixed by the Government of Tnd'a and they arc shown to the satisfaction of the Asses- sing Authority to have been made to the members of the Armed Forces of the Indian Union stationed in this Territory.

(5) (a) Where a blank or duly completed declara- tion [certificate in Form STXI|XII is lost, whether such loss occurs while it is in the custody >'!' the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall :

(i) immcd'ately report the fact to the appropriate Assessing Authority and take such other steps to issue public notice of the loss, destruction or theft, as the said Authority may direct; and

(ii) shall furn'sh, in respect of each form so lost, an indemnity bond to the appropriate Assessing Authority for such sum as the same Authority may, having regard to the circumstances of the case, fix.

(b) (i) Such indemnity bond shall be furnished by the selling dealer to his Assessing Authority if a duly completed Form of declaration in Form STXI or certificate in Form STXII re- ceived by him from the purchasing registered dealer is lost, whether such less occurs while it is in his custody or while it is in transit to his Asscss'ng Authority,

(ii) The selling dealer, after complying with the provis:on of the above clause (i), may demand from the purchasing registered dealer a duplicate Form for every such declaration Certificate Form so lost,

(iii) The purchasing registered dealer who issues any duplicate Form to the selling dealer, shall give the following declaration in red ink, duly signed by him, across the page of each of the three portions of the duplicate of the declaration) certificate Form:

"I hereby declare that this is the duplicate of the

declaration (certificate Form S.T.XIjXll No signed on and issued to who ha3 his principal place of business at and who holds certificate of registration No ".

(6) No dealer, to whom a declarationjeertificate in Form S.T.X1)XI1 is issued by the appropriate Assessing Authority, shall transfer the same to ano- ther person, except, for the purpose of sub-section (3) of section 7 of the Regulation.

(7) Every declaration [certificate in Form S.T.XT| XJI, obtained from the appropriate Assessing Autho- rity by a registered dealer, shall be kept by him in his safe custody and he shall be personally responsi- ble for the loss, destruction or theft ot any such Form, or the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruc- tion or theft.

(8) Any unused declaration [certificate in Form S.T.XI|XII, remaining in stock with the registered dealer, on the cancellation of his certificate of re- gistration, shall be surrendered to the appropriate Assessing Authority, within seven days of. the date of receipt of the order of cancellation of the said certificate of registration or of the date of Communi- cation of such order of cancellation.

(9) A declaration! certificate in Form S.T.XI[XII in respect of which a report has been received by the appropriate Assessing Authority under sub-rule (5) shall be valid for the purpose of sub-rule (4).

(10) The Commissioner of Sales Tax shall, from time to time, publish in the Official Gazette the par- ticulars of the dcclarationicertificate in Form S.T.X1| XJI, in respect of which a report is received under sub-rule (5).

(11) The Commissioner of Sales Tax may. by notification, declare that the dcclarationsjcertificates in Form S.T. XI (XII of a particular seriesj design or colour shall be deemed as obsolete and invalid, with effect from such da

(12) When a notification declaring Forms S.T.XI| X.II of a particular series, design or colour, obsolete and invalid is published under sub-rule (11), all re- gistered dealers shall forthwith surrender, within thirty days from the date of publication of the noti- fication, to the appropriate Assessing Authority ^]] unused Forms S.T.XT|X1I of that series, design or colour, which may be in their possession, and shall obtain in exchange such new forms as may be sub- stituted for the forms declared obsolete and invalid ;

Provided that no new Forms S.T.XI'Xtt shall be Issued to a registered dealer until he has rendered account of the old forms lying with him and return- ed the balance, if any, to the appropriate Assessing Authority.

19. Certificate in case the sales are not liable to tax :—If any registered dealer shows to the satis- faction of the appropriate Assessing Authority that

no sales made by him arc liable to tax under the Re- gulation and makes an application in this behalf, the Authority may direct that it shall not be neces- sary for such dealer to furnish any return in Form S.T.V1J1 and may grant the dealer a cert ficale in Form S.T.XIII.

20. Validity of the certificate :—(I) A certificate granted to any dealer under rule 19, shall be valid till the end of the year of issue and thereafter may be renewed annually for one year at a time, upon receipt of an application from the dealer accompani- ed by an affidavit that the bus;ness of the dealer con- tinues to be such that no sale? effected by him are liable to tax under the Regulation.

(2) An application for renewal under sub-ink (1), shall be made at least 15 days before the date on which the certificate is to expire, and applications wfrch are received after such date will be liable to be rejected,

(3) Applications for the issue of renewal of certi- ficate in Form S'.T. X1IT shall be made to the ap- propriate Assessing Authority.

21. Assessment of tax and imposition of penalty:— (I) The appropriate Assessing Authority, when he thinks it necessary, may assess a registered dealer in respect of a part of the year, if the business of the dealer is closed on account of his death or for any other reason, or when there is a change in the status of the business. The appropriate Assessing Authority may also assess a registered dealer for a part of the year for any other good and sufficient reason.

The circumstances which necessitate the assess- ment of a registered dealer for a part of the year shall be recorded in writing, either before or at the time of proceeding of such assessment.

(2) The appropriate Assessing Authority, when he thinks necessary to make an assessment of tax of a registered dealer under any of the clauses (b), (c) and (d) of sub-section (2) or under sub-section (3^ of section 20 of the Regulation, he shall cause to serve upon the dealer a notice in Form S.T.XTV.

(3) The appropriate Assessing Authority, when he thinks necessary to make an assessment of tax of a dealer under provision of sub-section (5) of sec- tion 20 of the Regulation, he shall cruise to serve upon the dealer a notice in Fo.rm S.T.X1V.

(4) A dealer who has been served with a notice referred to in sub-rules (2) and (3) may prefer an objection in writing, personally or throuch his autho- rised aeent.aeainst any contemplated levy of tax or imposition of penalty. No fee shall bt; payable in respect of any such objection.

(5) After considerinc any objection raised bv the dealer or his authorised agent and any evidence pro- duced in support thereof, th" appropriate Assessing Authority shall, after giving the dealer or his autho- rised atrent, as the case may be. an opportunity of being heard, assess the amount of tax which be trrnks is payable by the dealer, and impose upon hirn under the provisions of the Regulation a penalty to the extent to which it appears to him to be reason- able for contravention of any of the provisions of the Regulation.

(6) Every order of assessment shall be recorded in writing and shall be in Form S.T.XVIU and, where the appropriate Assessing Authority deter- mines the turnover of a dealer at a figure different from that shown in the returns of sales submitted by the dealer under the provisions of the Regulation and the rules made threunder, the order shall state brcfly the reasons therefor, but failure to state rea- sons shaJl not affect the validity of the assessment order.

(7) An order imposing a penalty under the pro- visions of the Regulation in respect of any period, may be incorporated in the order of assessment made under sub-rule (6), relating to that period,

22. Joint and several responsibility for payment of Tax :—(1) Where a dealer is a firm or other asso- ciation of persons, the partners or members thereof shall be jointly and severally responsible for pay- ment of the tax, penalty or any amount due under the Regulation or these rules.

(2) In case of dissolution of a firm, every partner thereof, and in case of discontinuance of an associa- tion or of partition of undivided families, every mem- ber thereof, shall be jointly and severally responsible for payment of tax due under the Regulation or these rules in respect of the business of the firm or the association, as the case may be, conducted be- fore its dissolution or discontinuance.

23. Assessment case record.—(I) All papers re- lcvent to the making of an assessment in respect of a dealer shall be kept together and shall form an assessment case record.

(2) Assessment case records shall be preserved

for 12 years.

24. Where and how the payment should be made :—(1) Any amount payable by a dealer in respect of tax, penalty, composition money, registra- tion fee or any other dues, shall be paid in the ap- propriate Government Treasury. No cash payment of any such amount shall be accepted a£ any Sales Tax Office.

(2) Every such payment shall be accompanied by a challan in Form S.T.XV. Challan forms shall be obtainable free of charge at the Sales Tax Oflices.

(3) Challan shall be filled up in quadrupl:cate. One copy of the challan shall be retained by the Treasury, one copy shall be sent by the Treasury Officer to the appropriate Assessing Authority and the other two copies shall be returned to the dealer, duly signed in proof of payment.

25. Issue of cash memos or bills in respect of tax- able goods sold by the dealer :—In respect of every sale of taxable goods made by him, n registered dealer shall, except as hereinafter provided, issue a

cask memo or bill and retain the duplicate of such bill or cash memo which shall be serially numbered, duly signed and dated and shall show separately the price of goods sold and the amount realised by way of tax ;

Provided, however, that when the price of fhe taxable goods sold in any one transact en is below Rs. 5[- a dealer may, except when demanded by a customer, refrain from issuing a cash memo or bil¹ as aforesaid but shall instead prepare a consolidated cash memo at the close of the day in respect of all such sales by recording them separately as and when they are effected.

26. Prohibition against collection of tax in certain cases :— (1) No registered dealer shall realise any amount by way of sales tax, in respect of sale of any goods which are declared under section 10, as exempt from the levy of sales tax.

(2) No registered dealer shall realise any amount by way of tax in respect of any sale at a rate higher than the rate at which he is liable to pay tax under the Regulation in respect of that sale.

27. Statement of tax collected :— The Approp- riate Assessing Authority shall send to the Commis- sioner on or before the 15th of each month, a state- ment of the amounts credited in (he treasury to- wards tax due under the Regulation during the pre- ced:ng month. The Treasury Officer may be required by the appropriate Assessing Authority, where ne- cessary, to verify the statements before they are forwarded to the Commissioner.

28. Payment of tax]penalty on assessmentjreas- sessment after service of notice :—CD The notice for payment referred to in sub-section (6) of section 17 of'the Regulation, shall be in form ST XVI, if the demand is arising from the assessment of tax made under section 20 of the Retrulation and in form XXI if the demand is arising from the assess- ment or reassessment of tax made under section 21 of the Regulation,

(2) The not;ces referred to in sub-rule (1) shall specify the date on or before which the payment of demanded amount should be made in the Approp- riate Government Treasury, and the date on or be- fore which the receipted challan should be furnished to the appropriate Assessing Authority, in proof of payment of the demanded amount.

(3) In cases wherein any amount is demanded by the approprate Assessing Authority by issue of an order other than order of assessment or of reassess- ment, such order shall snecify the date on or before which the payment should be made, and the date on or before which the receipted challan should be fur- nished to the appropriate Assessing Authority in proof qf the demanded amount.

(4) When the challan is furnished by the dealer or person from whom any amount is demanded, either bv issue of a notice or an order, the nnpron- riate Assessing Authority shall cause to make the necessary entries in the office record wherever neces- sary and shall place the same challan in the assess- ment case record or other office record, as the case may be,

29. Recovery of arrears :— (1) When a dealer or a person, from whom any amount of tax or penalty has been demanded by issue of a notice or order, fails to pay the demanded amount within the time specified in the notice or order, and in case of ex- tension of time granted for making such payment, the concerned dealer or person fails to pay the amount due within the, extended date of payment, and in case of grant of facility to pay the demanded amount in instalments, the concerned dealer or per- son fails to pay any of the instalments on due date the Appropriate Assessing Authority shall proceed to issue, for the purpose of recovery of the arrears from the defaulter or other person responsible lor the payment, a certificate of the amount due con- taining the following particulars, namely :

(a) Full name and address of the defaulter;

(b) The name of the person or persons, If any,

responsible for the payment of amount due;

(c) The sum to be recovered;

(d) Period to which the sum relates; (e) The provision of law under which the sum is recoverable as an arrear of land revenue;

ff) The process by which the sum may be re-

covered;

(g) The property against which the process may

be executed;

(h) The head of account to which the amount

Is to be credited; and

0') Any other information relevant for the

purpose of recovery of the arrears.

(2) The certificate referred to In sub-rule (1) shall be the basis to proceed to recover the amount due as arrears of land revenue. In case such recovery is to be effected by the officer authorised by the Administrator under provision of sub-section f8) of section 17 of the Regulation, and for the same pur- pose of recovery the relevant provisions contained in the Dadra and Nagar Haveli Land Revenue Ad- ministration Regulation, 1971 (No. 2 of 1971) and rules made thereunder shall be applicable.

(3) Tn all cases where no officer is author'sed by the Administrator to exercise the powers of a Collec- tor under the Dadra and Nagar Havell Sales Tax Regulation, 1978 for the purposes of recovering the dues as arrears of land revenue, the certificate re- ferred to in sub-Rule (1) shall serve as requisition for the authoritv competent to mate the recovery of the amount due as arrears of land reveune under the prov'sions contained In the Dadra and Na°;ar Haveli Land Revenue Administration Regulation, 1971 and the rules made thereunder,

(4) In all cases wherain the defaulter or othet person responsible for the payment of the amount due is residing or is having property outside the D;s-

trict, the appropriates Assessing Authority shall send the certificate referred to in sub-rule (1) to the offi- cer authorised by the Administrator under sub-section (8) of section 17 of the Regulation, or to the Col- lector of the District if no officer is authorised under the said sub-section (8) of section 17 of the Regula- tion, soliciting that the same may be sent to the Col- lector or the other District wherein the defaulter or person responsible for the payment of the- dues Is residing or is having property. Such certificats shall be sent by the officer authorised by the Adm'nistra- tor under the said sub-section (8) of section 17 of the Regulation,

Whenever the amounts of arrears recovered by the Collector of the other District are remitted to the appropriate Assessing Authority, that Authority shall take immed ate steps to enter the amount so recovered into the Government Treasury.

(5) Certificate referred to in sub-rule (11 shall be issued in rospect of each defaulter or person res- ponsible for payment of arrears.

(6) The officer referred to in sub-rule (2) and the authorities referred to in sub-rules (3) and (41, as the case may be, shall keep the appropriate Assess- ing Author'ty informed about the steps taken in the matter of recovery of the arrears when such infor- mation is called for by such appropriate Assessing Authority, and shall report to him, as soon as the recovery is made, the amount recovered giving the particulars of such recovery, namely, the date on which the recovery is made, the name of the treasury wherein the amount is entered and the date of the challan under which the amount is paid into the Treasury

(71 On the basis of the report of payment refer- red to in sub-rule (61 received from the concerned Authorities, the appropriate Assessing Authority shall cause to make the necessary entries in the as- sessment case record of the dealer and other office record maintained.

30. Rounding off of any sum payable under the Regulation or the rules :—Any sum payable under the Regulation or these rules shall be rounded off to the nearest multiple of 5 paise.

31. Refund :-—When any refund arises from an order of assessment made under section 20 or from an order passed in appeal, revision, or review under section 31 or reference under section 33 of the Re- gulation, and the amount to be refunded does not exceed five hundred rupees, the appropriate Assess- ing Authority shall forthwith proceed to refund such amount by cash to the person concerned by issue of refund voucher in Form S.T. XVIT. How- ever, before proceeding to refund any amount in such person, the appropriate" Assessing Auihoritv shall, firstly, verify if anv amount beine due by ihi- dealer is lefl unpaid by him and, in such case, shall adinst, by issue of an order, the amount to be re- funded towards the amount due from the dealer :>n the date of adjustment, and thereafter shall refund the balance, If any,

1 F03 Or/83 - 6.

(2); Whpn the ajmobnt of itefuind ajrisingj from any

of the contingencies referred to in sub-rule (1) ex- ceeds five hundred rupees, the appropriate Assessing Authority shall obtain the sanction of the Commis- sioner of Sales Tax before proceeding to refund such amount. For the same purpose, he shall submit the case-record of the dealer stating full facts which have necessitated the refund. Ha shall also inform the Commissioner if any adjustment is necessary to- wards the recovery of any amount due from the dealer. On receipt of the sanction order from the Commissioner of Sales Tax, the appropriate Asses- s'ng Authority shall refund forthwith to the dealer the amount as sanctioned by the order of the Com- missioner of Sales Tax, and the same refund shall be made in the same manner as is provided in sub-rule (11 in respect of refunds of amounts not exceeding five hundred rupees.

(3) (a) The refund referred to in sub-section (4) of section 22 of the Regulation shall not be made, unless the cla:m for refund is made by the dealer within 12 months from the date of assessment of Central Sales Tax in respect of declared goods, which has motivated the refund, or within 6 months from the date of any final order passed on an appeal or revision or review under section 31 or on reference under section 33 of the Regulation. The application for refund shall be addressed to the Commissioner of Sales Tax who shall be the competent authority to pass the necessary order, either granting the re- fund in whole or in part, or rejecting the same.

(b) On receipt of the application for refund re- ferred to in the preceding clause (a), the Commis- sioner of Sales Tax may call for the record of the dealer from the appropriate Assessing Authority, and require the Assessing Authority to state the matter, and inform him if any adiustment of >he amount to be refunded is necessary towards the re- covery of any amount due from the dealer.

(c) On receipt of the order from the Cemmiss'oner of Sales Tax granting the refund in whole or in pan, the appropriate Assessing Authority shall refund to the dealer the amount as granted by the order of the Commissioner of Sales Tax, In the same manner as it is provided in sub-rule (1) in respect of refunds referred to therein.

(4) When an order is passed by the Commissioner of Sales Tax determining that any amount of tax or ' penalty is unduly paid by a dealer, the appropriate Assessing Authority shall, on rece'pt of such order, forthwith refund to the dealer the amount as deter- mined in the said order of the Commissioner of Sales Tax, in the same manner as h provided in sub- rule (11, for refund referred to therein.

32, Production of accounts, registers, etc :— Tn requiring the production by any dealer nf his ac- cinnts. registers, drv-uments. or s'ocVs of woods, strict rvnarrl shq.li be had to the nccessitv of not disturbing the business of the dealer or the wort' of his -staff, any more than is necessary for the purpose of ascertain:ng the required information,

33. Inspection of accounts, registers, etc :-— When the appropriate Assessing Authority deems it neces- sary to make a visit to any premises, he shall give reasonable notice in wr-ting to the dealer of his in- tention to inspect the accounts, registers, documents or stocks of goods of such dealer and in fixing the date, time and place for the purpose, he shall, as far as possible, have due regard to the convenience of the dealer; ordinarily he shall not make such ins- pect'on at the place of business of the dealer and he shall require the dealer to produce his accounts, registers or documents at his office, unless the dealer prefers the inspection at his place of business :

Provided that the appropriate Assessing Autho- rity may, where the circumstances so requ're, pro- ceed to inspect or direct by order in writing an Ins- pector to inspect the books of accounts, registers, etc., at the place of business of any dealer.

34. Search and seizure of accounts, registers, etc .— (1) Subject to the provis:ons of sub-section (4) of section 24 and section 25 the Commissioner may, for reasons to be recorded in writing, issue a written order under his signature and bearing h;s seal, autho- rising any Sales Tax Officer to enter any building, or place to be specified therein where the Commis- sioner has reason to believe that books of accounts or other documents which, in his opinion, will be relevant to or useful for anv proceedings under the Regulation mav be found. Such orders may autho- rise the Sales Tax Officer to do all or any of the following acts, namely :—

(a) to enter the said building, or place with such assistance of police officers as may be required, to search the same and to place ident'fication marks on .such books of account or other documents found there- in as, in his opinion, will be relevant to or useful for any proceedings under the Re- gulation and to make a list of such books or documents with particulars of the identi- fication marks made thereon;

(b) to examine such books or documents and to make copies of or extracts from such books or documents;

(c) to take possession of or seize any such books or documents under sub-section (3) of section 24 and

(d) to make a note or an inventory of any ^iiier article or thing found in the coursi of such search which, in his opinion, will be useful for or relevant to any proceed- ings under the Regulation,

(2) Whenever any building or place authorised to be searched is closed, any person residing in or being incharpe of such building or place shall, on demand bv the Sales Tax Officer and on production of the authority, allow him free ingress thereto nnd afford all reasonable facilities for a search therein.

(31 Tf incress into such building or place cannot be So detailed, it shall be lawful for the Sales Tax Officer executing the authority, with such assistance of a police officer as may be required, to enter such building or place and search therein and in order to effect an entrance into such building or place, to break open any outer or inner door or window of any building or place, whether that of the person to be searched or of any other person, if, after noti- fication of his authority and purpose and demand of admittance duly made, h* cannot otherwise obtain admittance :

Provided that, if any such building or place is an apartment in actual occupancy of a woman, who ac- cording to custom does not appear in public, the Sales Tax Officer shall, before entering such apart- ment give notice to such woman that she is at liberty to withdraw and shall afford her every reason- able facility for withdrawing and may then break open the apartment and enter it.

(4) Before making a search the Sales Tax Officer, shall call upon two or more respectable inhabitants of the locality in which the building or place to b* search- ed is situated to attend! and witness the search and may Issue an order in writing to them or any of them to do so.

(5) The search shall be made in the presence of the witnesses aforesaid and a list of all things seized in the course of such search and of the places in which they were respectively found shall be prepared by the Sales Tax Officer and signed by such witnesses.

(6) The occupant of the building or place searched or some person on his behalf shall be permitted to attend during the search and a copy of the list pre- pared under the preceding sub-rule, shall be delivered to such occupant or person. A copy shall also be for- warded to the Commissioner.

(7) The provisions of the Code of Criminal Pro- cedure, 1973 (No. 2 of 1974) regarding the searches shall apply, as far as may be, to searches under section 24 or this rule.

(8) If the Sales Tax Officer seizes any books of

accounts, registers or documents under section 24, he shall not retain them beyond 30 days without the written sanction of the Commissioner.

35. To whom appeal shall lie.—An appeal against an order of assessment passed by an appropriate Assessing Authority shall lie to the Commissioner (hereinafter referred to as the Appellate Authority) and a second appeal against an order passed in appeal shall lie to the Administrator,

36. Procedure for presentation of memorandum. ~ The memorandum of appeal shall be drawn up in duplicate in form S. T. XIX and after being signed either by the dealer or a person duly authorised by him in that behalf be filed before or sent by registered post to the Appellate Authority or the Administrator, as the case may be.

37. What should accompany the memorandum of appeal,—(1) The memorandum of apncal when pre- sented to the Appellate Authority shall bear court-feo stamps of the amount prescribed in rule 50 and shall

be accompanied by a certified copy of the order appealed against. It shall further be endorsed by the appellant or his agent duly authorised as follows

(a) that the amount of tax assessed and the penalty (if any) imposed, or the tax and penalty admitted to be due has been paid ; and

(b) that to the best of his knowledge and belief

the facts set out in the memorandum are true.

(2) The memorandum of appeal when presented to the Administrator shall bear the court-fee stamps of the amount prescribed in rule 50 and shall be accom- panied by a certified copy of the order appealed against and also the necessary document in proof of payment of tax of penalty or both that may be due as per appeal order passed by the Appellant Autho- rity. It shall further be endorsed by the appellant or his agent duly authorised as follows :

that to the best of his knowledge and behalf the

facts set out in the memorandum are true.

38. Stay order by the Appellate Authority.—Pend- ing the final decision of an appeal filed under sub- section (1) of section 31 of the Regulation, the re- covery of any tax assessed or penalty imposed under the Regulation and not admitted by the assessce to be due from him, shall be stayed, if so directed by the Appellate Authority, and not otherwise, on such terms and conditions as may be specified in the direction.

39. Summary rejection of appeal.—The appeal may be summarily rejected if the appellant, after being given an opportunity to comply with any of the re- quirements of rules 36 and 37 or being directed lo furnish security, fails to comply with the require- ments of Rules 36 and 37 or furnish security, or lor any other sufficient reasons :

Provided that when an order of summary rejection is made on any ground other than non-compliance of provisions of rules 36 or 37 or non-furnishing ot security the reasons for such summary rejection shall be stated in the order.

40. Fixing the date for hearing of appeal.—If the Appellate Authority does not reject the appeal sum- marily, he shall fix a date for hearing and notify the same to the parties.

41. Hearing and recording of evidence.—If the Appellate or Revising Authority so desires, it may depute an Officer or Inspector to hear and record the evidence produced by or on behalf of the dealer or to make such enquiries as it may direct. The Officer or Inspector so deputed shall have the authority to con- duct such enquiries on the spot as he may consider necessary for the case.

42. Application for revision or review.—(1) The provisions of rules 36 and 37 shall apply mutatis mutandis to every application for revision; provided that the provisions of clause (a) of sub rule (1) of rule 37 shall not apply to an application for revision of any order other than an order of assessment, made under section 20 and appellate order made under section 31 of the Regulation as the case may be.

(2) No application for review of an order shall be entertained, unless it is presented within 30 days from the date of such order and no application loi revision of an order shall be entertained unless it is presented within 60 days from the date of such order :

Provided that an application for review or revision may, after the period so specified, be entertained if the applicant satisfies the authority to which such application is made that he had sufficient cause for not presenting the application within such period.

Explanation.—In computing the period of limita- tion prescribed in this rule for revision or review of an order, the time requisite for obtaining a copy of the order sought to be revised or reviewed shall be ex- cluded.

43. Notice for hearing the application for revision or review,—Notice of the date fixed for hearing an application for revision or review shall be given to the petitioner and the appropriate Assessing Autho- rity.

(2) When any person appointed under section 3 proposes to revise or review any order of his own motion, he shall give the dealer as well as the appro- priate Assessing Authority an opportunity of being heard.

44. Order of higher authorities shall be binding on subordinate authorities.—(1) The orders passed by the Appellate, Revising or Reviewing Authority shall superseded the orders of any subordinate authority and shall be binding on it.

(2) A copy of any order passed upon any appeal or application for revision shall be sent to the officer whose order forms the subject-matter of the appeal or revision proceedings.

45. Review of orders.—(1) When the Commis- sioner or any other officer reviews any order under sub-section (4) of section 31 he shall record his reasons in writing.

(2) When any appropriate Assessing Authority re- views any order, he shall send a copv of the order and of the statement of reasons to the Commissioner.

46. Escaped assessment, reassessment of tax, etc—(1) If the appropriate Assessing Authority has reason to believe that any turnover of sales of anv goods chargeable to tax under the Regulation, has, in resoect of anv year, escaped assessment, or has been under-assessed, or assessed as a lower rate, or that any deduction has been wrongly made, in an order of assessment made under section 20 of the Regulation, the- appropriate Assessing Authority shall cause to serve upon the concerned dealer within the time specified in clauses (a) or (b), as the case mav be, of sub-section CD of section 21 of the Regulation, notice in Form S. T. XX, and after giving him reasonable opportunity of being heard and making such inquiries as it considers necessary, may proceed

to assess or re-asscss the amount of tax clue from such dealer.

(2) The order of assessment or reassessment refer- red to in sub-rule (1) shall be made in writing in Form S.T. XVIU.

(3) Along with the order of assessment or reassess- ment referred to in sub-rule (2), a notice in Form S.T. XXT as referred lo in rule 28 for demand of tax levied and penalty imposed, if any, arising out of the said order, shall be served upon the dealer.

47. Rectification of clerical or arithmetical mis- takes.—(1) An Assessing, Appellate or Revising Authority may, at any time with'n one year from I he date of any order passed by it, rectify any clerical or arithmetical mistake apparent on the face of iht* record or otherwise brought to his notice :

Provided that no rectification which has the effect of enhancing the assessment, shall be made unless the authority concerned has given notice to the dealer concerned of its intention to do so and has allowed him a reasonable opportunity of being heard.

(2) Where such rectification has the effect of re-

ducing the assessment, the authority concerned shall order refund of the amount which may be due to the - -*S(t dealer.

(3) Where such rectification has the effect of en- hancing the assessment, the appropriate Assessing Authority shall serve on the dealer a revised notice in Form S.T., XXI and thereupon the provisions of the Regulation and these rules shall apply as if such notice had been served in the first instance.

48. Summons for appearance.—(1) An appropriate Assessing Authority may issue a summons in Form S.T. XXII, for the appearance of any person or for the production of document or documents by him.

(2) The powers conferred on an Assessing Autho- rity by sub-rule (I) may also be exercised by an Appellate or Revising Authority.

49. How the notice, summons or order may be issued.—Service of any notice, summons or order under the Regulation or these rules may be effected in any of the following ways, namely : —

(a) by sending it to the person concerned by re-

gistered post, or

(b) by gjvinfi or tendering it to the person con-

cerned or his manager or agent, if any, or

fc) if the person concerned or his manager or agent, if any, cannot be found, by leaving it at the last known place of business or residence of the person concerned or by giving or tendering it to some adult male member of bjs family, or

(d) if none of the methods aforesaid k practi- cable, by affixing It in some conspicuous place at the last known place of business of the person concerned.

50. Payment of fees.—The following fees shall be

payable in court-fee stamps : —

(i) On a memorandum of appeal against an order of assessment with or without penalty, or o£ penalty or of forfeiture—Rs. 10.00.

(ii) On an application for revision to the Com-

missioner—Rs. 15.00.

(iii) On any other application for revision to the

Administrator—Rs. 25,00.

(iv) On any other application or petition for relief to any authority under the Regulation or the rules—Rs. 2.00.

(v) On application for grant .of copies—Fees as

prescribed in Sub-rule (4) of Rule 51.

fvi) On a memorandum of appeal to the Ad-

ministrator—Rs. 50.00.

51 ,i Personal file and its inspection by the dealer.—

(1) In the case of every dealer, who is required to do any act under the provision of the Regulation, or these rules, the appropriate Assessing Authority shall main- tain a file, namely the personal file.

(2) The dealer concerned or his agent, on making to the appropriate Assessing Authority a written application stamped with a court-fee of the value of Rupee 1 may inspect the record of his personal file or any entries relating to himself in any register main- tained under the rules.

(3) The court-fee paid on the application shall cover the first hour of inspection only. For each sub- sequent hour or part of an hour, an additional court- fee stamp of fifty paise shall be paid beforehand. No fresh application shall be demanded for the conti- nuation of an incomplete inspection on the next working day.

(4) A person entitled under sub-rule (2) to the inspection of any document, shall be grunted a copy of the same on his making an application in this behalf bearing a court-fee stamp of the value of Re. 0.50 P for every 100 words or part thereof, an extra fee of one rupee if copies are required urgently.

(5) A copy to be granted under sub-rule (4) shall be prepared in the office of the appropriate Assessing Authority.

(6) The provisions of sub-rules (2) to (5) shall apply mutatis mutandis to inspection of records of the offices of the Appellate and Revising Authorities and grant of copies thereof,

52. Delegation of Powers and Duties.—The Com- missioner may delegate the powers specified in columns 2 and 3 of the First Schedule to the office's speci- fied in the corresponding entries in column 4 of the said Schedule.

53. Execution of bond.—When any security is demanded under sub-section (5) of section 12, the bond to be executed, therefor may be signed on behalf of the Administrator either by the Commis- sioner or by the person specifically authorised by the Administrator in this behalf.

54. Pewers conferrd upon any authority may be exercised by an authority superior to that authority.— Any power conferred by these rules, upon any autho- rity may be exercised b\ an authority superior to that authority.

55. Power to extend time.—Where in these rules a period is prescribed for doing a certain act, the appropriate Assessing Authority may, for reasons to be recorded in writing, extend that period from time to time, but no such extension shall be granted be- yond a period equal to the period so prescribed.

56. Authority to withdraw complaint filed by the appropriate Assessing Authority.—Any complaint for prosecution filed by the appropriate Assessing Autho- rity with previous sanction of the Commissioner as required under sub-section (2) of section 35 of the Regulation may be withdrawn either by the Revising Authority or by the Commissioner or under sanction issued by the revising Authority or by the Commis- sioner by any other subordinate authority appointed under sub-section (1) of Section 3 of the Regulation.

57. Business owned by a person under disability,— A trustee, a guardian or manager (whether appointed by a Court or otherwise) or the Court of Wards carrying on a business on behalf of a dealer, who is under disability shall be liable to perform nil obliga- tions imposed by the Regulation and these rules in respect of such business as if he was ths dealer and had not been under disability and had been carrying on the business himself.

58. Business forralnH part ot estate under the control of a Court.—The Administrator-General, the official trustee, an executor or administrator, or any .Receiver carrying on any business forming part of an estate placed under his control by order of a Court, shall be liable to perform all obligations imposed by the Regu- lation Act arjd these rules in respect of such business to the same extent as if he was the dealer and also shall be liable to pay any tax assessed or penalty imposed thereon for the period during which he re- mained in control thereof.

59. Maintenance of Accounts Books and period of preservation etc.—(1) When the appropriate Assess- ing Authority considers that the accounts maintained by a registered dealer or by other dealer on whom a notice has been served to furnish returns under sub- section (2) of section 17 of the Regulation, that such accounts arc not sufficiently clear and intelligible to enable him to make a proper check of the returns of sales, he may require such dealer, by a notice in writing, to maintain such books of accounts, namely, cash book, ledger, stock-register, purchase register, sales register, and such other accounts and documents in the required manner, as it appears to the same authority to be necessary.

In making any requirement under this sub-rule in respect of the maintenance of the accounts by the dealers, strict regard will be paid to the nature, volume and other circumstances of his business.

(2) Every registered dealer and every dealer on whom a notice has been served under sub-section (2) of section 17 of the Regulation shall preserve all books of accounts, registers and other documents in- cluding bills, cash memos, invoices, vouchers and other documents relating to the stocks, purchases, des- patches aad receipts of goods, until the assessment for the relevant period is duly completed in accord- ance with the provisions of section 20 of the Regu- lation and for a further period of five years, thereafter.

60. Nomination of Head Office in the case of a dealer having more than one place of business.— (J) Where a dealer has within the Territory more than one place of business (hereinafter referred to as branches) he shall nominate one of such branches as the Head Office of the business for the purpose of this rule.

(2) The dealer shall intimate the nomination under sub-rule (1) to all the appropriate Assessing Authori- ties within whose jurisdiction such branches are situated, together with the situation thereof, before the close of any year in which business is done in one or more of such branches.

(3) In a case falling under this rule, if the dealer fails to nominate one of the branches to be the Head Oflicc, the Commissioner may nominate one of such branches to be the Head Office for the purpose of this rule.

(4) All applications, returns or statements pres- cribed under the Regulation or these rules shall be submitted in respect of all the branches jointly by the Head Office to the appropriate Assessing Authority,

(5) The turnover for the whole business shall be

the aggregate of the turnover of all the branches.

(6) The person in charge of each branch shall at all reasonable limes, on demand by the appropriate Assessing Authority, furnish the name and the address of the Head Office, aad intimate whether or not his branch returns of turnover have been despatched to such Head Office.

61. Special provisions in the case of dealers having more than one place of business.—(1) In the case of a dealer having more than one place of business In the Territory,—

(a) all applications, including applications for

the graM or renewal of certificates ;

(b) all returns of turnover, which include the turnover of all such places of business ; and

(c) all notices and orders, required or permitted by the Regulation or these rules to be served on any dealer, shall be made or submitted or issued to and served on the person in charge of the Head Office referred to in rule 60.

(2) A notice or order, issued to or served on the person in charge of such Head Office, shall be deemed to nave-been issued to and served on all branches of

he dealer concerned.

62. Establishment of Check-post.—(1) Check- posts shall be set up and barriers erected across roads and thoroughfares as provided under sub-section (1) of section 39. The barriers shall be in the form of contrivance to enable traffic to be stopped.

(2) No person shall transport beyond a check-post any goods the sale of which is liable to tax under the Regulation except after filling declarations in Form S.T. XXIII in triplicate and presenting it to the check-post officer.

(3) A Head Constable shall be in charge of a check-post and he may be assisted by such staff as may be necessary.

(4) The driver of the vehicle carrying goods or the person in charge of the goods shall file all the three copies of the declarations in Form S.T. XXIII at the check-post. The officer in charge of the check-post shall sign with date each copy of the declaration and mark it with the seal of the check-post. He shall then return one copy to the driver or the person in charge of the goods. Of the two copies _of the declaration retained at the check-post, one shall be pasted in a guard file to be kept there and the other forwarded to the appropriate Assessing Authority of the Ward in which the consignor or the consignee, as the case may be, has his principal place of business.

(5) Every officer of the Sales Tax Department not below the rank of sub-inspector shall have authority to intercept and check and search any vehicle under sub-section (3) of section 39 of the Regulation.

63. Superintendence and control of the administra- tion under the Regulation.—(1) The Administrator shall superintend the administration and the collection of the tax leviable under the Regulation.

fb) Subject to the general control and suoer- intendence of the Administrator, the Commissioner shall control all officers empowered under the Regu- lation.

(c) Subject to the control of the Commissioner as aforesaid, the Sales Tax Officer shall control all other officers empowered under the Regulation.

(2) The Sales Tax Officer in charge of an area is charged with the duty of carrying out the provisions of the Regulation subject to the control of and direc- tion of the Administrator and Commissioner.

64. Penalty.—Whoever commits a breach of any provision of these rules shall, on conviction by a Magistrate, be punishable, with a fine, which may extend to five hundred rupees, and in the case of a continuing breach, with a daily fine, which may extend to twenty five rupees.

65. Supply of copies of records.—The supply of copies of records shall be regulated according to the provisions set out in the Third Schedule.

66. Compounding of offences.—(1) Subject to the limitations m the Regulation, the Commissioner may decide to accept, on application from any person, a sum by way of composition of an offence committed by him under the Regulation or these rules, either before or after the commencement of the proceedings in respect of such offence.

(2) On taking a decision under sub-rule (1), the Commissioner, shall, if there are no reasons to the contrary, make an order in writing specifying therein-

(a) the sum determined by way of composition;

(b) the date on or before which the sum shall be

paid into the Government Treasury;

(c) the authority before whom and the date on or before which a receipted challan shall be produced in proof of such payment; and

(d) the date on or before which the person shall

report the fact to the Commissioner.

(3) The Commissioner shall send a copy of such order to the person concerned and also the authority reforred to in clause (c) of sub-rule (2),

By order of the Administrator,

S. S. KOLVEKAS, Secy.

Secretary to the Dadra and Nagar Haveli Silvassa.

Sibasa

Dt : 30-11-1983

(See Rula-52)

,S.l So. Section Description of power Designation of officer

1

2

3

4

I. 12(5)

Sales Tax Officer Power to require any i dealer to deposit security

2.

Sales Tax officer 17(2) read with rule 17(5)

Power to require any unregistered dealer to furnish returns; and power to levy interest -and impose penalty, in addition to amount of arrears, in respect of any dealer.

3.

Sales tax officer 7,18.2O&21 read with rules 18, 21, 28 and 46.

To make assessment/ reassessment of tax and/ or impose penalty and to exercise all the powers under section 7,18, 20 & 21.

4.

Sales tax officer 23 read with j rule 58

Power to require any dealer to keep such accounts as may be required.

5.

Sales Tax offlcei 24 read with rules 29, 30 and 31.

Power to require a dealer to produce ac- counts, furnish any in- formation, inspect, the

accounts, books and other records, and to search premises and so on-

6. 36(1)

Sales Tax Officer.

Powers to impose penal- ty for contravention of section 19 of the Regu- lation regarding collec- tion of tax by dealers.

SECOND SCHEDULE

(Forms S.T.L to S.T, XXIII)

FORMS.T.r.

Application for Compulsory/Voluntary/Provislonal/Special registration under section 12/13/14/15 of the Dadra andNagar Havcli Sales Tax Regulation, 1978 for dealers having only one place of business in th; Union Territory of Dadra and Nagar Havel i.

fSee rule 6 of the Dadra and Nagar Haveli Sales Tax Rules,

1983)

To,

The Assessing Authority, Dadra and Nagar Haveli, Silvassa.

T, Proprietor/Managar/Partncr/ 5. The business in respect of Which this application is made, has been registered with the Registrar of (if registered in an other State/also state the name of such State):—

6. The Proprietor, partner or other person is/are member of the (here insert the name of the Chamber of Commerce or Trade Association, Beopar Mandal, of which the said person/persons is /arc members).

7. The business keeps accounts in (here name the language and script).

8. The gross turnover of the business for the year 19 - 19 was Rs. (in figures) Rupees (in words) and it first exceeded the taxable quantum on (in the case of applications for provisional registration, anticipated turnover during the year shall be of Ri. ).

9. The annual accounts arc made up for sales uptodate at the end of every year.

10. The business has no separate warehouse/ (number of) separate warehouses as detailed below and no others (here indicate the full address of each of them):—

j.

,

2, .... ...

M W ,| I • • II • 1 •' I IL • • . •!. •

Director of the business known as situated at — hereby apply on behalf of the said business for a certificate of registration under the Dadra and Nagar Haveli Sales Tax Regulation, 1978 and attach herewith a treasury/bank receipt No- — for Rt. 5,'- being the registration fee.

2. The business is, ;

Wholly

Miinly

Partly

Partly

Partly

3. The name(s) and ftddress(es) of the proprietor of the business/ partners of the business/all persons having any interest in the business/rmnagi ig director of th: Company together with their father's name, etc., are as under ;

Signature

Age Hjme

Name Fathor's or

11. The following classes of goods are ordinamly purchased by

the business ;—

(a) for re-sale :—•

(b) for purpose of manufacture :—

(c) for use in the packing of g jods for sale/res:ile (containers

and other packing materials) :—

12. The business manufactures for sale the following classes or goods :—

(a)

( b)

:

(C)

address

husband's name

4. The proprietor of any partner of, or any other person having an interest in the business has interest In no other busi.ies any where in Indh/tns interest in che following other business in India ;

Names and pirticuKri

of the business

13, The business does/does not import goods direct from other countries/States :

14. The number of the previous certificate of registration, th; Ward in which registered and the dale of its cancellation, if any.

DECLARATION

I hereby declare that the above statements arc true and comp-

lete to the best of my knowledge and belief-

Place

Add'cises of

places cf

business

Name 00 if the Proprietor, Partner or other persons.

Date

(SigratU' e of Dealer)

FORM—S,T.—II

Application for Compulsory/Voluntary/Provlslonal/Speclal registration under section 12/13/14/15 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978 for dealers having more than on? pla:e of b-fiii-^s in th* Uiion Territory of Dadra. and Nagar Haveli.

(See Rule 6of the Dadra and Nagar Haveli Sales Ta* Rules, 1983)

To.

The Awsjing Authority,

Dadra and Nagar Haveli,

Silvassa.

I, — -rYoprietor/Manaser/Partner/Director of the business known as — whose and office in the Uaion Territory of Dadra and Nagar Haveli is situated at • —

hereby apply on behalf of the said business for a certificate of registration under the Dadra and Nagar Havoli S'aJes Ta< Regulation. 197H and attach herewith a treasury/ bank reciepi No. ~ for Rs. 5/- bsing the reSistration fee.

2. The business k : -

Wholly

Mainly

Partly

Partly

Partly

3. The nimtM and address (".) of tlir proprietor of the business/ partnsr of tn,;.h isinpii/all persons haying any interest in the bmi'wsa/rrm'iging director of ths Company together with lh?ir father's nam;, etc, arc ai under : -

Age Homo

Kama Futh;i's or

.lignatuce

Address

huibandN name

1 •> 4 5

4. TIi j Prop-ietjr or any p u r tw of, or a'iy other p?rs jn hiving an int;rcU in the rci.in.ess has interest i'i no other business any wh~re in I •Mia/ha" interest in ihr following other businesses in India :

Nam- of th-" proprietor/ partner or oth^r p:rv_ms

Nam¹: and parti- culars of th-; businesses

Addressee/ places of business

3 8. The gross turnover of the business for the year 19 19— was Rs, — — (in figures) Rupees (in words and it first exceeded the taxable quantum on — (in the

case of application for provisional registration, anticipated turnover during the year sha'l be of Rs. - ).

9. The annual accounts lire made up for sales up to date af the and of everj' year.

10. The following claw:* of jpods are ordinarily purchased by the b'Jsines-i —

(a.) for r e ^ 'e ;

(b) for purpose of manufacture;

(c) for us; in the p o k i ng of good* for sale/rela^ (contftinei s

and other packing materials).

11. The biiiincss manufactures for sale the following classes of goods : —

CO

(h)

(c)

12. Thj business does/does not import goods direct from other Countries/Stat s.

13. The business hai (number of) additional places of business and has no s:p"vate warehouse/ (number of) scpaiate warehouses at ths addresses enumerated below and no other warchiui?? or places of business ;

(a) Additional places of Business :—(indicate their full

address).

*>

, __._„-__„. ^ _ ^^ „ ™-~

4 . . __^ „__ „

(b) Warehouses :—(indicate their full address).

3. „___ . — — —— ~- . _ __

14. The number of the previous certificate of registration tht; Ward in which registered and the date of its cancellation, if any;

DF.CLARAT1ON

I hereby declare that the nbovc statements are true and

complete to the best of my knowledge and belief.

5, The b;isiT:s}, i"i r ^ s p xt of which this application is made, ha? b:en registered with th- R ' g h t r ar of (if registered in any othfr State, State also tin nam? of such State):

6, Ths Proprietor/pa tner or intt^stcd p;rson(s) is/arc member (here insert the name ot (8) — • — of — the Chirrner of C.">tnm*rcs or T r a .k Aiioiciation, B-jopar Mandal, of which th? s vd pjrjon/perains is/arc; members).

7, T h' business keeps accounts in - - - - . (here name the I ilnguasir a¹id scripO.

(Sec rule 6 of the Dadra and Nagar Havcli Sales Tax Rules, 1983)

To

The Assessing Authority,

Dadra and Nagar Haveli,

Silvassa

1. — —• — "Proprietor/Manager/

Partner/Director of the business known as —— situated at— —— in the State of—-—— — hereby apply on behalf ot' the said business for a certificate of registration under the Dadra and Nagar Haveli Sales Tax Regulation, 1978, and attach herewith a treasury/bank receipt No. —for Rs. 5 being the registration fee.

2. The name of the proprielor/the names of the partners of the business/the names of all persons having any interest in the business/Managing Director of the Company, together with their father's name, age, home address, etc. are as under:—

Name

Age

Signature

Home address

Father's or husband's name

1

2

3

5

4

3. The proprietor/any partner of/any other person having an interest in the business has no interest in other business any where in India/has interest in the following other businesses in India:

Name of the proprietor, partner or other persons

Addresses of plac of business

Names and particular of the businesses

2

1

3

4. The business, in respect of which this application is made

has been registered with the Registrar of (if registered in any other State, also state the name of such State)

5. The Proprietor, partner or other person is/are member(s) of the ———-——— --(here insert the name of the Chamber of Commerce or Trade Association or Beopar Mandal, of which the said person/persons is/are members).

6. The business keeps accounts in (here name

the language and script).

7. The annual gross turnover of the business for the year

J9—-—19 was Rs. (in figures) Rupees (in words).

8. The accounts are maintained from to .

1108OI/83—7

9. The business ordinarily deals in the following goods,

(a) (b) (c)

10. The business ordinarily manufactures for sale the

following goods:—

(a) (b) fc)

11. The dealer has additional places of business at the

following places:-—

(a)

(b)

(O

12. The business is registered in the Sales Tax Deptt. o f—

State and the Registration certificate No. is— — ——

DECLARATION

I hereby declare that the above statements are true and

complete to the best of my knowledge and belief.

P]ace. —— —

Dated— •

(Signature of Dealer)

(For use in Sales Tax Office only)

(a) Issued Registration Certificate No.— — —

Dtd. •— •-

(b) Application reiected.

Signature

Sales Tax Officer

FORM S.T. IV

Certificate of Registration for a Dealer having only one place of business in the Union Territory of Dadra and Nagar Haveli.

(See rule 7 of Dadra and Nagar Haveli Sales Tax Rules, 1983)

No. — —

-Ward.

This is to certify that Shri/Messrs/the

who/which is/are carrying on the business known as— • and situated at -has been registered as dealer under section—•—— of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, with effect from- ——— 19 - —

2. The business is :—

Wholly

Mainly

Partly

Partly

Partly

3. Thi sale* of th.9 folio ivius goods to this dealer will be frc

of tax:—

(a) For resale:—

(b) For purpose of manufacture:—

(c) For use in the packing of goods for sale/resale (contai-

ners and other packing materials):—

3A. The dealer manufactures for sale the following classes

of goods:—

(a)

(b)

(O

4. The return in Form S.T. VIIT shall be furnished by the

dealer annually/quarterly/Monthly, alongwith the receipt of the payment of the tax.

5. The tax is payablo annually/quarterly/monthly.

6. The dealer keeps no separate warehouse/ (number of) warehouses at the following places:—

(a)

(b) (0

Dated-

(Seal of Assessing Signature Authority) Assessing

Authority

Note—(1) Tliis certificate of Registration shall be displayed by the dealer at the business premises and it shall be produced for inspection on demand by any per- son exercising authority under the Regulation and these rules,

(2) Any change in the name, place or ownership of the business should be intimated to tho Authority within 30 days and the Certificate of Registration got amended accordingly.

FORM S.T. V

Certificate of Registration for a Dealer having more than one place of business in the Union Territory of Dadra and Nagar Havoll.

(See rule 7 of Dadra and Nagar Haveli Sales Tax Rules. 1983)

N o .— — Ward.

This is to certify that Shri/Mossrj/the

.

who/which is/are carrying on the business known as

— — a nd whoso head office in the Union Territory of Dadra aud Nagar Haveli is situated at— —-has been registered as dealer under section • of the Dadra and Nasar Haveli Sales Tax Regulation, 1978.

2. The business is :—

Wholly

Mainly

Partly

Partly

Partly

3. The dealer has • (number otj

additional places of business at the addremes noted below;

(a)

(b)

(c)

4. The dealer has no separate warehouse/ ——

(number of) warehouses at the addresses noted below:—

(a) (b) (0

5. The Sales of the following goods to this dealer shall be

free of t a x i-

fa) For resale:—

(b) For purposes of manufacture:—

(c) For use in the packing of goods for sale/resale (con-

tainers and other packing materials):—

6. The tax Is payable annually/quarterly/monthly.

Dated — — —— - —

Assessing Authority-

Ward

Notes:

(a) This certificate of Registration or copy thereof shall be displayed by the dealer at every place of business and it shall be produced for inspection on demand by any person exercising authority under the Registration and these rules.

(b) Any change in the name, place or ownership of the business or number of place of business should be intimated to the Authority within 30 days and the certificate of registration got amended or replaced accordingly.

(c) Tho return in Form S.T VIII is to be furnished by the

dealer annually/quarterly/monthly, along with the receipt of the payment of the tax.

FORM S.T. VI

Certificate of Special Registration for a Dealer liable under section 5 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978.

(Sec rule 7 of Dadra and Nagar Haveli Sales Tax Rules, 1983)

N o .— — • — — — - W a rd

This is to certify that Shri/Messrs/the*

who/which is/are carrying on the business known as—

and with place of business/Head Office situated at——- has been registered under section 15 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978 with effect from — 19 .

2. The business is:—

Wholly

Mainly

Partly

Partly

Partly

3. The dealer has no additional pla;e of business —— — (number of) additional places of business at the addresses noted below:—

(a) (b) (0

4. The dealer has no separate warehouse/ —

(number of) warehouses at the addresses noted

below:—

(b)

(O

5. The dealer generally Sells the following goods:—

(a) (b) (c)

6. The tax is payable annually/quartcrly/monthly.

Dated — — —

Assessing Authority

Ward

Notes: —• (a) This certificate of Registration or copy there of shall be displayed by the dealer at every place of business and it shall be produced for inspection on demand by any person exercising authority under the Regulation and these rules.

(b) Any change in the name place or ownership of the business or number of places of business should be intimated to the Authority within 30 days and the certificate of Registration got amen- ded or replaced accordingly.

(c) The return in FormS.T. VIII shall be furnished by the dealer annually/quarlerly/monthly, along with the receipt of the payment of the tax.

FORM S.T. VII

Certificate of Registration for non-resident Dealer selling

Goods in the Union Territory of Dadra and Nagar Havcli

(Sec rule 7 of the Dadra and Nagar Haveli Sales Tax Rules, 1983)

No. r Ward

This is to certify that Shri/Messrs/the — ——

who/which is/are carrying on the business known as

with place of business/Head olfice situated at— has been registered as dealer under the Dadra and Nagar Haveli Sales Tax Regulation, W8 with effect from

19

.

2. The business is;—

Note:—(a) Any change in ilic name or ownership of the business should be intimated to the Authority within 30 days and the certificate of Registration got amended accordingly.

(b) The return in Form S.T. VIII shall be furnished by the dealer annually/quartcrly/monthly and shall include all sales made in the Union Territory of Dadra and Nagar Haveli.

FORM S.T. VIII

Return of sales and of tax payable for the, year/quarter/

month ending.

(.Sec rule 16 of the Dadar and Nagar Havcli Sales Tax

Rules, 1983)

Certificate of registration No.

Sale Tax Office —Ward.

Name of the dealer — •• - ••——

Address of the dealer- • —

Amount—— ————

A. Sales prices received and receivable for goods sold, supplied, or distributed, during the return period. Amount—-— ——

B. Deductions (from the above sale prices):—

Amount

(i) Cost of freight, delivery, installation, or of insurance for transit, in cases where such cost is separately charged in the cash memo or bill, and if it is included in the above referred sale prices

(il) Cash discount/trade discount allowed accor- ding to the practice normally prevailing in the trade of showing it to the customer separately in the cash memo or bill, and if it is included in the above referred sale-prices - ~.

(iii) The amount of sale-prices of goods returned

within the period prescribed in rule 3 —.—r

(iv) Sales tax collected by showing it separately

in the cash memo or bill issued if it is included in the above referred sale-prices — - - —~

C. Gross Turnover (A minus B)

D. Deduction (from the above gross turnover):

(i) Sales of goods in respect of which no date

has been appointed under section 4(1) —— ~— —

(ii) Turnover of tax free goods sold [Section 7

<3)(1)]

(iii) Turnover of goods sold to registered dealers

[Section 7(3)(I1)]

-— ——

(a) (i)

(H)

Wholly Mainly Partly Partly Partly

3. The dealer g nctally sells the following goods in the Union

Territory of Dadra and Nagar Haveli:—

4. The tax is payable annually/quartcrly/monthly.

Dated — Signature

Assessing Authority

Ward

.

(iii)

(iv) Turnover of goods sold as per [section 7(3)(IID

Taxable at first point] ———

(v) Turnover of goods sold to any undertaking supplying electrical energy to the public Sec- tion 7(3)(V)

Amount

(vi) Turnover of goods sold in conditions referred

to in section 7(3)(V)

(vii) Turnover of goods sold as per section 7(3)(\fl) —• •——

E. Taxable turnover (C minus D)

F. Add value of goods referred to in Section 16 — Total (E+F) —

G. Amount of tax payable on the above referred taxable turnover (E + F) vide section 7(l)(a) (b) and (c) :

(i) At the rate of 12 paise in the rupoe, calcuated

(ii) At the rate of 4 paise in the rupee, calculated

on Rs

•

(iii) At tho rate of 7 paise in the rupee, calculated

on Rs. —

Total amount of tax payable ——

H. Amount of tax paid —

1. Number and date of the receipted challan under which the payment is made, attached to this return in proof of payment :

DECLARATION ,

I, Shri ——of M/s do solemnly declare that the above statements arc ture to the best of my knowledge and belieJ.

Place

Signature

Date • —(Proprietor/Parlncr/Dircctor/Mm'ger, cic-J

FORM S.T. IX

Application for permission for payment of a fixed ice in lieu of Tax undor sub-section (2) of section 7 of the Regulation.

(See Rulo 17 of the Dadra and Nagar HavcJi Sales Tax.

Rules, J9S3).

To,

The Assesssing Authority,

Ward.

I, •— son of Porprietor/ Partner/Manager of the business, the particulars of which are detailed below hereby apply for permission to compound for the tax assessable by paying, in liue thereof a lump sum r—

(1) Name of the dealer —— ~ —

(-) Place of business; ——— — —

(3) Registered in Ward

(4) Certificate of Registration No. — —

(5) Status (of the business) :— •

.

(6) Particulars of goods dealt in :—

(7) Turnover of the business and lax thereon during the year

preceding that for which the p e r m i s s i on is sought :—

(i) Year ;—

(ii) Gross turnover :—

(iii) Taxable turnover ;—

(iv) Tax paid :—

(8) Estimated turnover and tax for the year for which permission

is sought :—

(i) Year ;

(ii) Gross turnover ;

(iii) Taxable turnover ;

Uv) Tax paid;

(9) Circumstances under which the application is being made:

I declare that the above stalcmcnts are true and complete to

the bost of my knowledge and belief,

Date— Signature •—

FORM S.T, X

Certificate granting permission for payment of lump sum in liue of lax under sub-section (2) of section 7 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978. (See rule 17 of the Dadra and Nagar Haveli Sales Tax, Rules 1983).

Certificate No For the year 19— 19

Sales Tax Office, Ward.

This is to certify that the dealer whose particulars are detailed below, is permitted to compound for theiax asseessable on his taxable turnover for the financial year , by pay- ment in liue thereof, of the amount of lump sum as specified below :—

(1) Name of the dealer

.

(2) Place of business ——

(3) Certificate of Registration No — •

(4) Particulars of goods dealt in •

(5) Period for which permission to compound tax is granted from 19 to— 19— —

(6) Amount of lump sum payable Rs. — ——

(7) When payable :

This provision is subject lo the following conditions :

(S) Conditions :

(1) The dealer shall not start a now branch of business or make any-change in the n'Hiii'e of description of goods solds without previous permission.

(2) The dealer shall surrender ink certificate within ten days aftci' the expiry of its valid.it> or whenever requited to do so.

Date — — Signature •

(Seal) Designation —

when payable

desig- ihe lump sum determined

Dale of renewal

Year for which renewed

Name and nation ol renewing officer

2

A

3

5

1

ORIGINAL

DUPLICATE

COUNTERFOIL

FOft M S.T. XI

FORM S.T. XI

FORM S.T. XI

Th; Dadra an A N i j ir Hivoli Sales Tax Rules, 1983.

The Dadra and Nagar Haveli Sales Tax Rules, 1983.

FO.lM OF DECLARATION.

FORM OF DECLARATION

The DaJra arid Nujjar Haveli Sales Tax Rules, 1983. FORM OF DECLARATION

(SJ Crulel8) Sales Tax Offi;o, Year 19... 1 9 . ..

(See rule 18) Sales Tax Office, Year 19... 19...

(See rule 18) Sales Tax Office, Year 19. . . 1 9 . ..

Ward

Ward

Ward

Serial No. A / . . .. (Seal of)

Serial N J. A / . . .. (Seal of) (issuing) (authority)

(issuing) (authority)

Serial No. A/ (Seal of) (issuing) (authority)

R. C. No. (Valid from) Certified that tho goods mentioned in the cash memo/bill No dtd

R. C. No. (Valid from) Certified that the goods mentioned in the cash momo/bill No dtd have been purchased by ms/us from .and are M/s duly covered by my/our certificate of registrati on No dtd and they are intended for resale use as raw inilsriaN in tha rn.inufacturc of goiids for sale/us; in thj packing of g>".is fomb/resale.within the Terri- I'ory.

have been purchased by me/us from and arc M/s. duly covered by my/our certificate of registration No dtd and they are intended for resale /use as raw materials in the manufacture of tjoods for sale/Uie in tho puking of goods for sale/resale, within the Terri- tory.

R. C. No. (^alid from) Certified thut the goods mentioned in the ca^h memo/bill No dtd have been purchased by me/us from and are M/s duly covered by my/our certificate of registration No dtd and they arc intended for resale/use as rav. materials in the manufacture of goods for sale/use in the packing of goods for sale/resile, within the Terri- tory.

Name and address in full of the purchasing

Name and address in full of the pucha-

sing dealer:—

Name and addr ess in full of the purcha sing dealer:—

dealer: —

Date

Date

, Date

••

(Signature)

(Signature)

(Signature)

(Strike out which ev cr is not applicable).

(Strike oat whichever is not applicable).

(Strike omt whichever is not applicable).

(Note:—to b j retained by the purchasing (Note:—to be retained by ths selling (INbte:—to b; furnished by the solbr to

dealer).

dealer).

the Assessing Authority).

ORIGINAL

DUPLICATE

COUNTERFOIL

FORM S.T. KII

FORM S.T. XII

FORM S.T. XII

Th; Daira and Nagir Hwcli Sales Tax Rules, 1983.

Thi Dadra and Nagir Hweli Sales Tax Rules, 1983. FORM OF DECLARATION The Dadra and Nagar Haveli Sales Tax Rules, 1983. FORM OF DECLARATION (see rule 18) Sales Tax Office, Year 19. . . 1 9 . ..

(see rule 18) Salss Tax Office. Year 19 1 9 . . ,.

Ward

FORM OF DECLARATION (see rule 18) Sales Tax Office, Year 19....19 Ward

WarJ.

Serial No. B/

Serial No. B/

Serial No. B/

(Seal of) (issuing) (authority)

(Seal of) (issuing) (authority)

(Sjal of) (issuing) (authority)

R . C. No. (Valid from) Certified that the g>o.U mj ntioned in

R. C. N j.(Valid from) Certilijd that tha g)ois mjntioned in

the cash memo/bill No dtd

R. C. No. (valid from) Certified that the goods mentioned in the cash memo/bill No dtd have been purchased by me/us from M/s and are duly covered by my/our Registration Certificate No dt (issued in ward) and they are intended for re-sale in the course of inter-state trade or commerce/resale in the course of export out of Indii or resale after such cxiiovl.

have been purchased by me/us from M/s and arc duly covered by my/our Risiitration Certificate No dt issued in ward) and they arc intended for re-sale in the course of inter-state trade or commrqee/resale in the course of export out of India or resale after such export.

tru cish menu/bill No dtd have been purchasjd by me/ui from M/s and are duly civero-J by my/our Registration certificate No dtd (issued in ward) and they are intended for re-salc in the course of Inter-State trade or commerce/resale in the course of export out of India or resale after sue h export.

Name and address on full of the purcha-

Name and address in full of the purcha- sing dealer:-^ Name and aidrcss in full of the purcha- sing dealer:—

Dace Date

(.Signature)

siaj dialer:—

Dit;

(Signature)

(Sisiriturc)

(Strike out whichever is no( applicable).

(Strike out whichever is not applicable.)

(Strike out whichever is not applicable)

(Nate:—to be retained by the selling

(Note:—to bo retained by tlie purchasing

(.Ualsr).

FORM S.T. XIII

Certificate of Non-taxable Turnover

(Sec rule 19 of the Dadra and Nagar Haveli Sales Tax Rules,

1983)

Sales Tax Office,

Ward

Certificate No

Whereas

(dealer) bearing Registration Certificate No dated has declared that no sale? effected by him are liable to tax under the Dadra and Nagar Haveli Sales Tax Regulation, 1978, it is hereby certified that the said

(dealer) is not required to furnish any return Form S,T. VIII under the Dadra and Nagar Haveli Sales Ta* Rules, 1983 in respect of the year

Signature

(Assessing authority)

Place Dated

RENEWALS

Date of Year for which Signature of renewal renewed Assessing Authority (Note:—1^ bi furnnliel by the seller tc

thi Asijssing Aithjrity).

FORM S.T. XIV

Notice under Section 20 of the Dadra and Nagar Haveli Sales

Tax Regulation, 1978

(Sec also rule 21 of the Dadra and Nagar Haveli Sales TaJ

Rules, 1983)

To

(Name and address)

Registration Certificate No. (if any)

*(a) I desire to satisfy myself that tlic returns of sales fur nished by you in respect of the period from to are correct and complete;

*(b) You, being a registered dealer, have not furnished returns of sales in the prescribed manner/by the prescribed in respect of the period (s);>

*(c) I have reasons to believe thai you have been liable to pay tax under the Dadra and Nagar Haveli Sales Tax Regulation, 1978 in respect of the period from to. but have failed to apply for registration under section 12 of the said Re- gulation within time prescribed;

And whereas it appears to me to be necessary to make aur assessment of tax under section 20 of tho Dadra and Nagar Haveli Sales Tax Regulation, 1978 in resjject of tho above men- tioned period (s);

You are, hereby, directed to attend in person or by an agent duly authorised in writing at (place) on (date) at (time) and there *(1) to produce or cause to be produced at the said time and place, the accounts and docu- ment;, specified below, for the purpose of such assessment, and any other evidence on which you rely in support of your returns Of sales or in support of any objections which you may prefer and to furnish or cause to be furnished the following information ; —

*(2) to show cause as to why you should not be assessed under sub-section (3) of section 20 of the said Reflation;

*(3) to show cause as to why you should not be assessed under clause (a) of sub-section (5) of section 20 of the said Regulation;

*(4) you arc also required to show cause, on or before the appointed date, as to why a penalty under sub-section (4) of section 20 clause (c) of sub-section (5) of section 20/section 36 and/or section 37 of the said Regulation in respect of the period from to should not be imposed upon you.

(Seal) Signature

Place Designation

Date Sales Tax Office Ward

'"Strike out whichever is not required.

ORIGINAL

(To be retained by the payer)

FORM S.T. XV

CHALLAN

The Dadra and Nagar Huvcli Sales Tax Regulation, 1978 ("Sec rule 24 of the Dadra and Nagur Havcli Sales Tax Rules, 1983).

040 Sales Tax

Receipt under the Sales Tax Regulation.

•*'

and other fees paid to the Treasury/Sub-Trcasury Branch of the State Bunk of India/Reserve Bank of India.

for the period from to

Payment on Amount (in account of figures)

By whom tendered. (>) Tax under sections 17 to 20.

Name and Address of the (ii) Penalty under section

person on whose behalf (iii) Composition money

money is paid

Challan of tax, penalty, composition money, registration fee and other fees paid to the Trcasury/Sub-Treasury Branch of State Bank of India/Reserve Bank of India.

Payment on Amount (in account of figures)

By whom tendered. (i) Tax under sections 17 to 20.

Name and Address of the (ii) Penalty under section....

person on whose behalf (iii) Composition money pioney is paid

(iv) Registration fee

Certificate of registration (v) Other fees

No issued by the Total

Sales Tax Office of Ward.

Rupees (in words)

Dated..,

(Signature of Dealer or Depositor)

(For use in the treasury)

1. Received payment of Rs

(in figures)

Rupees

(in Words)

2. Date of entry

Challan No.

Treasurer, Accountant, Treasury Officer

Agent or Manager

Stamp of Treasury

DUPLICATE

(To be furnished by the payer to the respective Assessing Authority)

FORM S T. XV

CHALLAN

The Dadra and Nagar Havcli Sales Tax Regulation, 1978 (See rule 24 of the Dadra and Nagar Haveli Sales Tax Rules. 1983).

040 Sales Tax

Receipt under the Sales Tax Regulation. Challan of tax, penalty, composition money, registration fee

(i\) Registration fee

Certificate of registration (v) Other fee

(vi)

No issued by the Total

Sales Tax Office of

Ward.

Rupees (in words)

Dated

(Signature of Dealer or Depositor)

(For use In the treasury)

1. Received payment of Rs

fin figures)

Rupees

(in words)

2, Date of entry

Challan No.

Treasurer, Accountant, Treasury Officer

Agent or Manager

Stamp of Tieasury

TRIPLICATE

(For the Treasury)

FORM S.T. XV

CHALLAN

The Dadra and Nagar Havcli Sales Tax Regulation, 1978 (Se rule 24 of the Dadra and Nagar Haveli Sales Tax Rules, 1983)-

040 Sales Ta\

Receipt under the Sales Tax Regulation. Challan of tax, penalty, composition money, registration fee and other fees paid to Ihc Treasury/Sub-Treasury Branch of State Bank of India/Reserve Bank of India.

Payment on Amount (in account of figures)

By whom tendered. (i) Tax under sections 17 to 20, Name and Address of the (ii) Penalty under section, . .. person on whoso behalf (iii) Composition money money ii paid (iv) Rsgistration fee Certificate of registration (v) Other fee

(vi)

,

, No issued by the Total Sales Ta.\ Office of Ward.

Rupees fin weirds)

Dated

(Signature of Dealer

.or D cpositor)

(For use in the treasury)

J. Received payment of Rs

(in figured

Rupees

(in words)

2. Date of entry

Challan No.

Treasurer, Accountant, Treasury Ollicer

Agent or Manager

Stamp of Treasury

QUADRUPLICATE

(To be sent by Treasury to the respective Sales Tax Office)

FORM S.T. XV

CHALLAN

The D.ulra and Nagar Haveli Sales Tax Regulation, 1978 (See

rule 24 of IheDadraand Nagnr Httvcli Sales Tax Rules, 198.1).

040 Sales Tax

Receipt under Ihe Sales Tax Regulation.

Chilian of tax, penalty, composition money, registration fee-

and other fees paid to the Treasnry/Sub-Trcasury

P&io to I he Branch of the Stato Bank of India/Reserve Bank

of India, for the period from to

Payment on Amount (in account of figures)

By whom tendered. (i) Tax under sections 17to20.

Name and Address of the (ii) Penalty under section

person on whose behalf (iii) Composition money

money is paid (iv) Registration foe

(v) Othor fee __

Certificate of registration (vi)

No issued by ihe Total

Sales Tax Office of

Ward.

Rupees (in words')

Dated

(Signature of Dealer or Depositor) (For use in the treasury)

J. Received payment of Rs

(in figures)

Rupees

(in words)

2. Hale of entry

Challan No.

Treasurer, Accountant, Treasury Officer

Agent or Manager

Stamp of Treasury

FORM S.T. XVI

Demand Notice under Section 17 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978.

(See rule 28 of the Dadra and Nagar Haveli Sales Tax Rules,

1983)

Sales Tax Office.

Ward.

No dated

To,

You are hereby informed that your taxable turnover for the year/quarter/month ending hits been assessed to sates tax, penalties etc. as under :—

A, Taxable turnover determined Rs

B. (1) Tax assessed. Rs

(2) Penalty imposed Rs

Total of B (1) and B (2) Rs

Less amount paid already Rs

Net amount due Rs

You arc hereby directed to pay the sum of Rs

(in figures), Rupees

Treasury

(in words) fnto the Sub-Treasury at (place)

State Bank of Tndia

on or before (date) and furnish the receipt in proof of payment to this office on or before

(date) failing which the said sum will be recoverable

from you as an arrear of land revenue.

2. A challan in form S.T. XV is enclosed for the purpose.

Signature

Assessing Authority

(Seal of Assessing Authority)

FORM S.T. XVn

FORM S.T. XVII

FORM S.T. XVII

(See rule 31 of the Dadra and Nagar

(See rule 31 of the Dadra and Nagar Haveli

(See rule 31 of the Dadra and Nagar Haveli

Sales Tax Rules, 1983)

Sales Tax Rules, 1983)

Haveli Sales Tax Rides, 1983) Book No Voucher No

Bx>k No Voucher No

Book No Voucher No

REFUNDS

REFUNDS

REFUNDS

Order for the refund of tax and/or penalty under the Dadra and Nagar Haveli Sales Tax Regulation, 1978

Treasury/Sub-Treasury

Order for the refund of tax and/or penalty under the Dadra and Nagar Haveli Sales Tax Regulation, 1978

Payable at the State Bank of India Counterfoil order for the refund of tax and/or penally, under the Dadra and Nagar Haveli Sales Tax Regulation, 1978 Refund payable to Registration Certificate No Issued by Sales Tax Officer,

Ward.

Reserve Bank of India

Treasury/Sub-Treasury Payable at the State Bank of India within one month of the date of issue.

To

with in one month of the date of issue. To

The Treasury/Sub-Treasury Officer The Agent or Manager of

The Treasury/Sub-Treasury Officer The Agent or Manager of

State Bank of India

State Bank of India

Reserve Bank of India

Reserve Bank of India

1. Certified that with reference lo the

1. Certifed that with reference to the Date of order directing refund Amount of refund : (a) Rs Number in collection register showing the collection of amount regarding which refund is made '• (Signed) Designation Dated Signature of the recipient of the voucher

assessment record of

bearing Certificate of registration No

Date of encashment in the State Bank of

(issued by the Sales Tax Officer of

assessment record of bearing Certificate of Registration N o . .. (issued by) the Sales Tax Office of..

India

Ward), for the period from

Ward), for the period from

to a refund of Rs

Trcasury/Sub-Trcasury

h due to

to arefund of Rs is due to

Reserve Bank of India

Date Pbce (a) Classification :

Rs. Paise

2. Certified that the amount of tax and/or penalty concerning which this refund is allowed has been duly credited to the Government Treasury.

2. Certified that the amount of tax and/or penalty concerning which this refund is allowed has been duly credited to the Government Treasury.

Tax

Penalty

3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original file of assessment under my signature.

3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the original flic of assessment under my signature.

4. Please pay to •

4. Please pay to

the sum of Rs

the sum of Rs

(in figures)

(in figures)

Rupees *

Rupee

,, . . . , ,.

(in words)

n words)

Date

Date (Signed) Designation

(Signed)

Date of encashment in the

Designation

Treasury/Sub-Treasuiy

Date of encashment in the

State Bank of India

Treasury/Sub-Treasury

Reserve Bank of India

State Bank of India

FORM S.T. XVin

3. Name of the dealer :

4. Address of the dealer :

5. Location of places of business :

Order of Assessment/Re-Asscssmeut of tax under section 20/21 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, (See rulo 21/46 of the Dadra and Nagar Havcli Sales Tax Rules, L983).

6. (i) Accounts books produced :

1. Certificate of Registration No Sales Tax Office

(ii) Method of accounting :

ward.

2. Year for which assessment/re-assessment is made

7. Sub-section of section 20/21 under which the order of

period of assessment/re-assessment from to

assessment/re-assessment is passed :

1108 GI/83—8

8. Date of sirvico of notice in Form S, T. XTV/XX :—

As in As de- dealers' termined returns/as under determined section in assess- 20/21 mont made under sec- tion 20

9, Gross turnover

10. Deductions :

(i) Turnover of sales of goods in respect of which no date has

been appointed under

(ii) Turnover of tax-free goods section 4

(lii) Turnover of goods sold to registered dealers [Section 7(3)].

01)

(iv) Turnover of goods taxable at first point [Section 7(3X111)]

(v) Turnover of goods sold to any undertaking supplying

electrical energy to the public [Section 7(3)] | (iv)

(vi) Turnover of goods sold under conditions referred to In Section 17(3XV)]..,.

(vii) Turnover of goods sold under condition referred to la [Section 7(3)(VI)]

1), Balance

12. Add value of goods pur- chased on the strength of Certifi- cate of Registration in the event of its cancellation (Ssctlon 16)

13. Taxable turnover

14. Amount of tax payable on taxable turnover [Soe section 7(lXa) (b)(c)] :-

(i) At the rate of 12 paise in the rupee calculated on Rs.

(il) At the rate of 4 p aw in the rupee calculated on Rs.

(ii*) At the rate of 7 paise in the rupee, calculated on Rs .

Total amount of tax payable

15( (i) Penalty imposed under second proviso to section 7 (3)

(Ii) Penalty imposed under kub- scction (4) of section 20

(iii) Penalty Imposed under sub- section 5(c) of section 20.

(v) Penalty imposed under section 36

(vi) Penalty imposed under section . . .. , 37

16, Total tax and penalty payable

17. Amount of tax already paid with returns/and after assessment under section 20

18. Net balance due/amount paid

(n excess

19. Assessement/Re-assessment

order:—

(Seal)

Place

Signature

Dat"

Assessing Authority Designation :—

Note : Strike out whichever is not necessary.

FORM S.T. XIX

Appeal agiinst an order of nsstfssmjnt and/or penalty Und"r section 20 of the Dadra and Nagar Haveli Sides Tax Regulation, 1978.

(Sse rule 36 of tn* Darda and Nagar Haveli Sales Tax

Rules, 1983)

Dito-1 tn"

Tu

The

(i) Registration No

(ii) Name of the dealer

(iii) Status

(write here individual. Hindu undivided family, firm, limited company, association of [jersuns, etc , as the case may be)

(iv) Style of business

fv) Location of business

("vi) Address to which communi- cation should ominarltv be dospatched

(Vii) Name of officer *ho passed

the orfer

fviii) Designation

fix) period to which trie appeal

relates

00 Date of order

(xi) Date of servioj of nitiee (or-

der demand ing the amount)

(xii) Amount of d e m a n d . . . . . . ..

Tax Penalty Total

(xili) Amount paid -

Tax Penalty Total

(xlv) Amount in dispute

(xv) Amount of fee paiJ

Tne petition of S/O on behilf of tha

dealer whose particulars hava been mentbn;d above, saow- eth as follows :—

(1) Under tne D idri and Nagar Havoli S^les Tax Rjguhtton. 1978 your petitioner his b;en ass^eu on a toUl tasibl; turn- over of Rs for th; perioi mantionsd ab^vj.

(2) A penalty of Rs hoi bsan impose ion your

petitioner.

(3) Your p;itl'loner's gros? Urnjvrr i ll t u n lj t r I > / J\ according to ths prjvisijns )f h; insulation .if t ;o business place mentioned ab^ve forth© peri jd mentioned above amounted to Rs and Rs and Rs

respectively-

(4) Such turnover wai actuilly rj;ai/oJ/te:oiVAbh liurinj the said penol and your pcitioner had no otajr sUa prj^edi during the said period.

(5) Your petitioner has submitted proper return of his turnover to the office of UQIK section 17 of the Regulation and hai complied witti all th; toi.in3 of thj njticj of asseSsment/rcassosBcnent served on him utiiar sj;tion 20/21 of ths Regulation.

(6) Your petitioner was prevented by sufficient causa from making the return required by section 17 or di.i n;>t receive tha notice issued under jeetion 20/21 or had not roasonable oppor- tunity to comply or was prevented by sufficient cause from com. plying with the Ux.m of the natics or from producing evidence, as more particular y speciSod in the stitemcot of grounds of appeal hereto attached.

(7) Your petitioner did not concoil tha p i r t b u hn of iis gross and taxable turnover or deliberately.¹'urnlsh inaccurate particulars thereof, but as will be seen from tha stdtemaitt of grounds of appeal attached, returned it at Us real amount to the best on his knowledge aad belief.

(8) Your petitioner, thircfare, pnyi th it i j n iy j) i r, ;*JJ I accordingly or that he may be declared not to bo chargeable under the Ragulatloa or that the ossessmjnt reasiessmsnt may be cancelled and/or the case may ba reminded back fcr fresh assessment/reassessment or that tne order imposing a ponalty upon your petitioner may be set asiie.

(9) Acortiaud copy of thj ordarappaalei ajiinstis atta;h:d.

5 9

GROUNDS OF APPEAL

(Enter here a concise statement of the reasons on wnica you

r©ly for ths pjrpjic of thii apjiil).

T,

tae petitioner named in the above petition, do hereby doclare that what is stated hjre in is true to tile best of my informatiun and belief and that the tax admitted by me to be due in respect of the order of assessment appaale.t agiiast fm b;en paid by tresury chalan No dated

Slgnaturo

Designation

(To be signed by the appellant or by an agent duly auth- orised in writing In this behalf by the appellant).

Note:—Strike out ph uses or paragraph not applicable-

FORM S.T, XX

Notice of Assessment/ReasseMmont under section 21 of Dadra and Nagar Haveli Sales Tax Regulation, 1978.

(See rule 46 of the Dadrn a-nd Nagar Haveli Sales Tan Ruloi,

1983)

Sales Tax Office

No Ward

To,

Dated the 19

Certificate of registration

No

Whereas I have reasons to believe that in the assessment made under section 20 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, your turnover in respect of the following sales chargeable to tax under the said Regulation namely :—

In respect of the period from to has escaped assessment/been under-assessed/been assessed at a lower rate,

aad

deductions of the following sales, namely :—

have been wrongly made from your gross turnover, in respec of the period from to You are hcreb' directed to attend at (place) at (time) o (date) and to show cause as to why the amount i tas payable by you in respoct of the said sales for ths aforosaii

period should not bo assessed/reassessed, and to produce or cause to be produced the following documents and accounts :—

and to furnish hear cause to be furnished the following infor- mation :—

You may also produce or cause to be produced any other evidence for determining the correct amount of tax psyable by you for the said period.

You are also required to show cause, on or before the appointed date, as to why a penalty under section 36 of the Regulation should not be imposed upon you, for having main- tained false or incorrect accounts with a view to suppressing the sales, purchases, and stock of goods, and/or for having concealed the particulars of sales, purchase and stock, and/or for having furnished to or produced before the Assessing Autho- rity the accounts, returns, or information which is false or in- correct.

Signature

(Seal) Designation

Note :—(Strike out whichever is not applicable).

FORM S.T. XXI

Notice of Demand on Assessment/Reassessment made under section 21 of the Dadra and Nagar Haveli Sales Tax Regulation, J978 on Rectification of Clerical or Arithmetical mistake.

(See rules 28, 46 and 47 of the Dadra and Nagar Havoli Sales Tax Rules, 1983).

Sales Tax Office,

Ward

No Dated the 19

Certificate of Registration No, To

You are hereby informed that on assessment/reassessment of your turnover of sales for the period from to made under section 21 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978 on rectification of clerical or arithmetical mistake, made under rule 47 of the Dadra and Nagar Haveli Sales Tax Rules, 1983 your taxable turnover has been redeter- mined and subjected to sales tax penalty etc., as under :

A. Taxable turnover of sales redetermined Rs.

B. (1) Tax levied Rs

(2) Penalty imposed Rs

Total B(l) and B (2) Rs

Less amount already paid Rs

Net amount due Rs

You are hereby directed to pay the above referred amount due of Rs. (in figures) Rupoes (in words) into the \ Treasury/Sub-Treasury

/ Reserve Bank of India/State Bank of India.

at (place) on or before (date) and furnish the receipted challan in proof of payment to this office, on or before (date) failing which the said sura will be rcco- vciable from you as an arrear of land revenue.

The challan in Form S.T. XV is enclosed for the purpose.

(SEAL) Signature

Designation

FORM S.T. XXII

Summons to appear in person and/or to produce documents

(See rule 48 of the Dadra and Nagar Haveli Sales Tax Rules 1983)

To

Whereas your attendance is necessary to give evidence; Whereas the following documents are required with reference to an enquiry under the Dadra and Nagir Haveli Sales Tax Regulation, 1978 regarding the case concerning*

s/o

, now pending before me, you are hereby of summoned to appear in person

produce, or cause to be producod, the sai before me on the

of at (time) A.M./P.M. at (place) and not to depart until permitted by me.

2. Failure, without lawful excuse, to appear and give evi- dence or cause to be produced the documents, as the case may be, is punishable under the provisions of Order XVI, Rule, 12, Civil Procedure Code, 1908.

Given under my hand and seal, this

day of

Signature

(Seal of Assessing Authority)

Assessing Authority,

Ward

Dated

Note :—In case the Summon is merely for production of a document, it will bo proper compliance with it if the document is sent per registered post.

•Name, parentage and address of the person to whom the summon Is issued.

tThese words should be scored out where the summon

is for the production of documents only.

FORM S.T. XXIII

Declaration

(See rule 62 of the Dadra and Nagar Havcli Sales Tax Rules,

1983.)

imported into the Territory In respect 6f goods being • •—.—• — • exported out of the Territory

1. (a) Name and complete address

of the consignor

(b) Registration number of

the consignor

2. (a) Name and complete address

of the consignee

(b) Registration number of

the consignee

3. Place from which goods dispatched

4. Destination

5. Description of goods

6. Quantity/weight

7. Value of goodt

8. Consignor's invoice No. and date

9. Mode of transport

10. Name and full address of the carrier (Transport Com- pany, owner of the vehicle, etc.) •

11. Railway receipt/Bill of lading no.

declare that to If—.

the, best of my knowledge and belief, the above statements ar" true and correct.

Date

(Signature of the consignor or his authorised agent)

12. In the case of transport by road, following details should

be furnished by the Transport Company.

(a) Details of the vehicle with its number

(b) Name and address of the driver of the vehicle

(c) Name and full address of the person in charge of the

goods—

•——

I ,— .

being the declare that to — — ~ —— the best of my knowledge and belief the above statements are true and correct.

(Signature or thumb Impression of the driver or the person in charge of goods)

(Here, enter the status of the person signing the declaration, such as, the consignor, person in charge of the goods being th" agent of the consignee, driver of the vehicle, etc.).

(To be completed in the Office of the check-Post)

.

Name of the check-post Dale and time of arrival of the vehicle carrying the goods at the check-Post

. • . —- Certified that I have checked the goods above mentioned.

Officer-in-charge of the Check-Post (Signature)

Note:—To be filled in triplicate.

(Here mention the words original, duplicate and triplicate)

THIRD SCHEDULE

(Rules for supply of copies of records under rule 63)

Certified copies of documents and orders

1. Any person who is a party to a proceeding under th

Regulation or under these rules may apply to the appropriate authority having jurisdiction in respect of such proceeding or having the custody of the records pertaining thereto, for a certi- fied copy of a document produced or filed in such proceeding or of an order passed by such authority.

2. A separate application shall be made for copies of any number of papers available in the record of each year and it shall be accompanied by an initial fee of fifty paise ia Court- fee stamp.

3. The clerk shall immediately, on receipt of an application make entries in the register maintained in Form S.T. 2 of this schedule and issue a receipt In token of having received tho application, in Form S.T. 1 of this schedule. Thereafter tho said clerk shall pass on the same application to the officer concerned latest by the next working day, and shall without undue delay obtain orders of the Assessing Authority or the notified authority, as the case may be, as to whether or not the copy is to be allowed, and if the copy is allowed, the clerk entrusted with the copying work shall obtain the record together with the application and without undue delay shall notify the required fee on the notice board of the offic* in case the appli- cation has been allowed or so notify the fact of rejection in cas" the application has been rejected.

4. In case of application having been allowed, the applicant shall make good the deficiency in the court fee stamps required, within a period of 7 days after the date on which the fee is noti- fied under rule 3 above, failing which the application shall be filed and the records returned to the office. The applicant shall file a fresh application for obtaining copies.

3. After the requisite fee has been paid, copies shall be pre-

pared by the copying clerk entrusted with the same work.

6. Every copy is ordinarily expected to tw ready on the

seventh working day after the fees have been paid,

7. Every copy made under this rule shall be written in good

legible hand or typed.

8. To every copy made under these rules, shall be prefixed a heading containing short description of the record and the name of tho dealer. In the copy of judgements or orders Such heading shall ako contain tho following particulars :—

(a) name of the Assessing Authority or the Officer who passed the order together with the ward to which the file pertains and the year of assessment, if any. In case of appeals and revisions the name and official designation of the officer, whose order wa" appealed from, the data of that or4er, and

(h) the name and address of th* dealer.

9. Alter thj copy has bion made and before it has been re- vissd and attastod, thi following particulars shall be endorsed

thereon :—

(a) Numbsr of ths application in register maintained Jn

Form S.T. 2 of this schedule.

(b) Dite of presmtatlon of the application, (c) Nims of ths copying clerk, (d) D Us on which ths copy wai completed, (e) Cost of tho copy, (f) D-ite of delivery.

10. No copy shall bo delivered to any person until ft has been examined, certified and stamped. The examiner shall see thU the provisions of law and these rules have been complied with in all respects.

11. Thi examiner, before he attests any copy, shall—

(a) personally compare such copy with the original from which it has baen prepared with the assistance of the copying clork, who made the copy;

(b) examine and initial the endorsement made upon the

copy;

(c) attest every alteration made In such copy by Initialling

the same.

12. When any copy is found to be correct In all respects and ready for delivery to the applicant, the examiner shall endorse thereon "Certified to bo true copy" and shall sign and date the endorsement.

13. In tho event of any copy being found to be unfit for

issue by reason that it—

(a) has not been legibly and neatly written or typed, (b) does not conform to these rules, or (c) is defective or otherwise open to objection, the examiner shall forthwith write tho word "Cancelled" across the copy; and a fresh copy shall be made without further charge.

14. The affixing, by tho examiner of his signrure to a copy Is a certificate that the copy has been personally compared by him and is suitable for delivery.

15. The copying clerk shall ensure—

(a) that no file is taken out of the copying room;

(b) that all tiles are locked up in an almlrah with the key in his possession, before leaving office;

(c) tint no member of the public is allowed access to the copying room except for presenting the applications for supply of copies.

16. After the copies are ready, the fact shall be immediately

notified by the copying clerk on the notice board.

17. If an applicant fails to take delivery of the copy for full four months from the last date of the month In which tho copy w"s notified to be ready for delivery, it shall be filed-

18. An applicant for an urgent copy shall be entitled to have his copy furnished to him, if possible, by the 3rd working day after the fees have been paid.

19. Urgent applications shall have as far as possible priority among themselves according to the da to and serial No. of each application.

20. Tho examiner shall keep movement of etch fllo in a

register maintained In Form S.T. 3 of this schedule.

21. All applications for copies shall be kept by the copying clerk for 3 years or till such time as the stamp auditor has audited the necessary accounts.

FORM S.T. 1 FORM S.T. 1

Receipt No. ———• — Receipt No. •

Received on this date from Received on this date from

an application dated an 'application dated for copies with court fee for copies with court fee stamp(s) worth Rs— • stamp(s) worth Rs. affixed to it, which has been affixed to it, which ha$ been entered at serial no— • entered at serial no • In register S.T. 2. in register S.T. 2 Office of • '— —' o f f l co of———

' Dato — — D j to Signature of Signature of receipent • receipent •

FORM S. T. 2

Register of applicants for copies and fees realised

Date.

1. Si. No. of Application

2. Name and address of the applicant 3. Name of the office to which the file partaln s - 4. Nature of the case 5. Copies required 6. Whether urgent or ordinary 7. Fee already affixed 8. Words 9. Language 10. Copying fee 11. Urgent fee 12. Fee received at later stage 13. Dat^on which tbo copy was ready 14. The date of delivery of the copy 15. Initials of copying Clerk

FORM ST. 3

M jvemsnt register of files to and from copying Clerk

Name of the dealer

SI. No.

From which office receded

Signature of Remarks the Recepient

Date when the file was returned

Data of receipt of the file

SI. No. of the appllcitbnin respect of which the file was rcqui- sitionei

3

4

7 8 2

1

HJNTEB BY THE MANAGER, OOVT. OV DOHA PRESS, MKO ROAD, NEW DELHI-110064

AKD PUBU5HKD BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054, 1 9 83