Subject NOT available

click here for IIIF manifest

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

The Gazette of India

EXTRAORDINARY

PART III—Section 3

PUBLISHED BY AUTHORITY

No. 2] NEW DELHI, FRIDAY, DECEMBER 23, 1983/PAUSA 2, 1905

S e p a r a te Paging is g i v en to this Part in o r d er t h at it m ay be filed as a s e p a r a te

compilation

(1)

1203 GI/83

3

%

7

CO

H X m

O >

3

tn

O

ii—I

I-H

>

trt

fa

O Z

I

*—I

I-Hrisp

Id

g O

r

*+

11

ADMINISTRATION OF UNION TERRITORY OF DADRA AND NAGAR HAVELI

NOTIFICATION

Silvasa, the 23rd December, 1983

No. ADM|LAW|CST|83—In exercise of the power* conferred by sub-sections (3), (4) and (5) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Administrator of Dadra and Nagar Havcli hereby makes the following rules, namely:—

1. Short title, extent and commencement.—

(1) These rules may be called the Central Sales Tax QDadra and Naear Havcli) Rules, 1983.

(2) They shall extend to the Union Territory or

Dadra and Nagar Havcli.

(3) They shall come into force with effect from the date of their publication in the gazette.

2. Definitions.—In these rules, unless there is any- thing repugnant in the subject or context,—

(a) 'Act' means the Central Soles Ta,\ Act 1956 (Cmtral Aet 74 of 1956);

li

(b) 'Central Rules' means the Central Sale* Tax (Registration and Turnover) Rules, 1957;

(c) 'Commissioner of Sales Tax' means the offi- cer appointed by that designation under section 3 of the Dadra and Nagar Havcli Sales Tax Regulation, 1978 (2 of 1978);

(d) 'Form', except Form 1, Form 2, Form 3, Form 4, Form 5, Form 6, Form 7, Form 8, Form 9 and Form 10, which are append- ed to these rules, means a form appended to the Central Rules;

(e) 'Appropriate Taxation Officer' mean!—>

(i) in relation to any particular dealer, or a person to whom the goods are being transferred, the Sales Tax Officer or Asstt. Sales Tax Officer within whose jurisdiction the place of business of such dealer or transferee of goods is iituarted;

(ii) in relation to a dealer or a person to whom the goods are being transferred, having more than one place of businesi in^the Union Territory of Dadra and Nagar Haveli, the Sales Tax Officer or the Asstt. Sales Tax Officer within whose jurisdiction the head office of such busi- ness is situated;

(lii) in relation to a dealer, or a person to whom the goods are being transferred, and who has no place of business in the Union Territory of Dadrs and Nagar Haveli, but sells goods from that Terri- tory or whom the goods arc despatched in the said Territory, the Sales Tax Offi- cer specifically nominated by the Com- missioner of Sales Tax for non-resident dealers under the Dadra and Nagar Haveli Sales Tax Rules, 1983.

Explanation:—-The word 'jurisdiction' occurring in this clause shall have the same meaning as is ajslgn- "sd to the said word in rule 62 of the Dadra and Nagar Haveli Sales Tax Rules, 1983.

3. Accounts.—(1) Every dealer registered under the Act shall keep and maintain a true and correct account of his purchases and sales in the course of inter-State trade or commerce showing the follow- ing particulars in respect of each transaction, na- mely:—

(a) the name and address of the purchaier or

the seller, as the case may be;

(b) the description and quantity or weight of

the goods;

(c) the value of each transaction;

(d) the amount of Central Sales Tales Tax collected, if any,

(e) the names of the despatching and the re- ceiving railway or steamer stationi, or th" air booking offices or 3M-porM or t&ata of tht road tnnapOFt;

(f) the number of the railway receipt or bill of lading or air consignment note or road transport way bill, invoice number with date or sales bill number with date; and

(g) serial number of the prescribed declaration form|certificate concerning the purchase or sale, as the case may be;

(h) any other information which has a bearing on the liability of the transaction to tax under the Act.

(2) Accounts as referred to in sub-rule (1) shall be maintained, as far as they are applicable, by every person in respect of any goods the movement of which from one State to another is claimed to be occasioned by reason of transfer of such goods by him to any other place of his business or to his agent, or principal, as the case may be, rmd not by reason of sale. Similar account shall be maintained by him in respect of goods received on transfer.

Explanation.—For the purposes of this sub-rule, the reference contained in sub-rule (1) to the name and address of the purchaser or of the idler shall be construed as reference to the name and addre.ss of the consignor or consignee, as the case may be.

(3) If the Appropriate Taxation Officer considers that the accounts maintained are not sufficiently dear and intelligible to enable him to make a pro- per check of the returns filed by the dealer, or of the goods received or despatched by a person, he may require such dealer or person, as the case may be, by a notice in writing, to keep such accounts or registers in accordance with the provisions of sub- rule (1) so as to be sufficiently clear and intelligible.

.4. Returns.—Every dealer registered under the Act shall submit returns of sales made in the course of inter-state trade or commerce in Form 1 so far as may be, in the manner in which returns of sales arc furnished by a registered dealer under the provisions of the D'adra and Nargar Haveli Sales Tax Regula- tion, 1978, and the rules made thereunder.

5. Authority from whom declarations in Form 'C may be obtained, the use, custody and maintenance of records of such declarations etc.—(1) A declara- tion referred to in clause (a) of sub-section (4) of section 8 of the Act shall not be given or accepted by a dealer except in Form 'C, referred to in sub- rule (1) of rule 12 of Central Rules, which is not declared obsolete and invalid. Such declarations in Form 'C shall be obtained by the dealer from the Appropriate Taxation Officer on application.

(2) The Appropriate Taxation Officer shall grant to the dealer applying under sub-rule (1) such num- ber of blank forms as appears to him to be reasonable:

Provided that a fee of rupees twelve and paise fifty shall be payable for each book of 25 Forms 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 Taxation Officer.

(3) Before a purchasing dealer furnishes a declara- tion in form 'C to a selling dealer, he shall fill in all required particulars in declaration Form and shall also affix his signature in the space provided in the said declaration for this purpose. Thereafter, the pur- chasing dealer shall make over the two portions thereof marked 'Original' and 'Duplicate' to the selling dealer and retain the counterfoil which should be maintained for a period of five years or such further period as may, for sufficient cause, be specified by the Commissioner of Sales Tax.

(4) A registered dealer who claims the concessional rate of tax in respect of sales made to another regis- tered dealer shall, in respect of such claims, attach to his return in Form-1 the list of such sales giving their particulars namely, the serial number and date of the bill|cash-memo, the name and address of the pur- chaser, amount of Sale-price, amount of central sales tax collected, if any, and reference to the serial num- ber of the declaration in form 'C\ obtained, if any, from the purchaser, in respect of sales made to him by the time the return is furnished.

C5) For the purposes of sub-sections (1) and (4) of section 8 of the Act, the selling dealer, to whom the two portions of the declaration in form 'C arc made over by the purchasing dealer under sub-rule (3), shall furnish the portion marked 'original' of the said declaration to the Appropriate Taxation Officer upto the time of assessment by such officer. The same officer may, at his discretion, also direct the selling dealer to produce for inspection the portion of the declaration in form 'C marked 'Duplicate'.

(6) No dealer, to whom a declaration in Form 'C is issued by the Appropriate Taxation Officer, shall transfer the same to another person, except for the purpose of sub-section (4) of section 8 of the Act.

(7) Every declaration in Form *C obtained from the Appropriate Taxation Officer by a registered dea- ler shall be kept by him in his safe custody and he shall be personally responsible for the loss, destruc- tion or theft of any such Form, or the loss of Govenn ment revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(8) Every registered dealer to whom any declaration in Form 'C' is issued by the Appropriate Taxation Officer shall maintain, in a register in Form 2, a true and complete account of every such Form re- ceived from the said Officer. If any such Form is lost, destroyed, or stolen, the dealer shall report the fact to the said Officer, immediately, make appropriate entries in the remarks column of the register in Form 2 and take such other steps to issue public notice of the loss, destruction or theft, as the said Officer may direct. The said register in Form 2 shall be produced for verification as and when required by the Appro- priate Taxation Officer.

(9) Any unused declarations in Form 'C remaining in stock with a registered dealer on the cancellation of his registration certificate shall be surrendered to the Appropriate Taxation Officer, within seven days of the date of communication to him of the order of cancellation, if such declarations had not been surren- dered earlier along with the application for cancella- tion of registration. Such declarations on their receipt

shall be marked 'cancelled' after the issue of the or- der of cancellation of registration.

(10) A declaration in Form 'C in respect of which a report has been received by the Appropriate Taxa- tion Officer under sub-rule (8) shall not be valid for the purpose of sub-rule (4).

(11) The Commissioner of Sales Tax shall, from time to time, publish in the Official Gazette the parti- culars of the declaration in Form lC in respect of which a report is received under sub-rule (8).

(12) The Commissioner of Sales Tax may, by noti- fication, declare that declarations in Form 'C of a particular series, design or colour shall be deemed as obsolete and invalid, with effect from such date as may be specified in the notification issued and pub- lished in the Official Gazette.

(13) When a notification declaring declarations in Form 'C of a particular series, design or colour, obsolete and invalid, is published under sub-rule (12), all registered dealers shall forthwith surrender, with- in thirty days from the date of publication of the notification, to the Appropriate Taxation Officer all unused declarations in Form 'C of that series, design or colour which may be in their possession, and ob- tain in exchange such new declarations in Form 'C as may be substituted for the declarations declared obsolete and invalid:

Provided that new declarations in Form 'C shall not be issued to the registered dealer until he has rendered account of the old declarations in such Form lying with him and returned the balance, if any, to the Appropriate Taxation Officer.

6. Use, custody, maintenance, etc, of records of certificates in Form 'D'.—(1) A dealer who wishes to pay tax at a concessional rate under clause (a) of sub- section (1) of section 8 of the Act, in respect of his sales to the Government not being a registered dealer, shall not accept a certificate referred to in clause (b) of sub-section (4) of section 8, except in Form T>' referred to in sub-rule (1) of rule 12 of Central Rules.

(2) Before the purchasing Government furnishes a certificate in Form 'D' to a selling dealer under sub- rule (1), all the particulars in that certificate shall be filled in, scaled and signed by the officer duly autho- rised by the Government in this behalf under clause (b) of sub-section (4) of section 8 of the Act, and the two portions thereof marked 'Original' and 'Dupli care' shall be made over to the selling dealer and the counterfoil shall be retained by such officer and maintained for a period of five years or such further period as may, for sufficient cause, be specified by the Commissioner of Sales Tax.

(3) A registered dealer who claims the concessional rate of tax, in respect of sales made to the Govern- ment not being a registered dealer, shall, in respect of such claims, attach to his return in Form-1 the list of such sales giving the particulars as referred to in sub-rule (4) of rule 5, as far as they are applicable, and the reference made therein to the declaration in Form 'C shall be construed, for the purpose of this sub-rule as a reference to certificate in Form 'D\

tf

(4) For the purpose of sub-sections (1) and (4) of section 8 of the Act, the selling dealer, to whom the two portions of the certificate in Form LD' are made over by the authorised officer of the Government un- der sub-rule (2), shall furnish to the Appropriate Taxation Officer upto the time of assessment the portion of the certificate marked 'Original'. The Ap- propriate Taxation Officer may, however, at his discretion, require the selling dealer to produce for inspecion the portion of the certificate marked 'Dupli- cate'.

7. Authority from whom certificates in Form El or in Form EII may be obtained, the use, custody and maintenance of records of such certificates, etc.^(J) The certificate referred to in clause fa) of the first proviso to sub-section (2) of section 6 of the Act shall not be issued or accepted except in From El or EII, referred to in sub-rule (4) of rule 12 of the Cen- tral Rules, which is not declared obsolete and invalid. Such Forms shall be obtained from the Appropriate Taxation Officer on application.

(2) The Appropriate Taxation Officer shall grant to the dealer applying under sub-rule (1) such num- ber of blank Forms as appears to him to be reason- able:

Provided that a fee of rupees twelve and paise fifty shall be payable for each book of 25 Forms 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 Taxation Officer.

(3) Before a selling dealer furnishes a certificate In Form El or EII, as the case may be, to the purchas- ing dealer, he shall fill in all required particulars in that certificate and shall also affix his signature in the space provided in the said certificate for this pur- pose. Thereafter, the selling dealer shall make over the two potions thereof marked 'Original' and 'Dupli- cate' to the purchasing dealer and retain the counter- foil—which should be maintained for a period of five years or such further period as may, for sufficient cause, be specified by the Commissioner of Sales Tax:

Provided that no single certificate shall cover more than one transaction of sale, except in cases where the total amount covered by one certificate does not exceed Rs. 10,000.

(4) Form 'El' shall be used in respect of the sale for which the exemption is claimed where such sale follows immediately the first sale, and Form 'EII' shall be used in respect of all other subsequent sales.

(5) A registered¹ dealer who claims exemption of tax in respect of a subsequent sale made by him to another registered dealer, or to the Government not being a registered dealer, under sub-section (2) of section 6 of the Act, shall, in respect of such claims, attach to his return in Form 1 the list of such sales giving their particulars, namely, the serial number and date of the bill, cash-memo, the name of the dealer or Government to whom the goods' arc sold, the amount of sale-price, the name and address of the dealer from whom the goods were purchased by him, and reference to the serial number of declaration"'In

Fonn 'C, certificate in Form 'D', certificate in Form El or EII, as the case may be, if such Forms arc ob- tained by him by the time of furnishing the return.

(6) For the purpose of sub-section (2) of section 6 of the Act, the purchasing dealer making the subse- quent sale and to whom the portions of certificate in Form El or EIT, as the case may he, arc made over by the first selling dealer under sub-rule (3), shall furnish, in respect of subsequent sales made by him, the portion marked 'Original' of the certfiicate to the Appropriate Taxation Officer upto the time of hu assessment by the same Officer. Tn similar manner and along with certificates in Form EI|EII he shall furnish to the same Appropriate Taxation Officer the portion marked 'Original' of corresponding declara- tion in Form 'C. The Appropriate Taxation Officer may, art his discretion, also direct the selling dealer, claiming the exemption of tax in respect of subse- quent sales, to produce for his inspection the portion of the certificate in Form EJ|EH, as the case may be, and declaration in Form 'C* or certificate in Form "&, a" the case may b", which are marked 'Duplicate'.

(7) No dealer to whom n certificate in Form El or EII ii issued by the Appropriate Taxation Officer shall transfer the same to another person except for the purpose of sub-section (2) of section 6 of the Act.

(8) Every registered dealer to whom any certifi- cate in Form El or EII is issued by the Appropriate Taxation Officer shall maintain in a register in Form 3 a true and complete account of every such Form received from the said Officer. If any such Form is- lost or destroyed or stolen, the dealer shall report the fact to the said Officer, immediately, make ap- propriate entries in the remarks column of the regis- ter in Form 3 and take such other steps to issue pub- lic notice of the loss, destruction or theft, as the" said Officer may direct. The said register in Form 3 shall be produced for verification as and when required by the Appropriate Taxation Officer.

(9) The provisions of sub-rules (7) and (9) to (13) of rule 5 shall apply with such changes as circumstan- ces require in relation to certificates in Form El or EII as if the reference made therein to declarat;ons in Form 'C included also a reference to certificates in Form El or EII.

(10) (a) Where a blank or duly completed certifi- cate in Form El or EII is lost,, whether such loss occurs while it is in the custody of the issuing dealer or in transit to the purchasing dealer, the issuing dealer shall furnish in respect of every such certifi- cate so lost an indemnity bond to the Appropriate Taxation Officer from whom the said certificate was obtained, for such sum as the said Officer may, hav- ing regard to the circumstances of the case,, fix and shall also issue a duplicate for every such certificate so lost. Such indemnity bond shall be furnished by the dealer mating the subsequent sale and claiming the exemption in respect of the. same sale to the Ap- propriate Taxation Officer if a duly completed ••rtiflcut* ik the said Form received by him is lost^ whether such loss occurs while it is in his cus- tody or while it is in transit to the Appropriate Taxation Officer.

(b) The dealer who issues any such duplicate cer- tificate to the other dealer after complying with the provisions of clause (a) shall give the following dec- laration, recorded in writing, duly signed by him across the page on each of the three portions of the said duplicate certificate:

"I hereby declare that this is the duplicate of the certificate in Form EI|EII No signed on and issued to who is a registered dealer of (State) and whose Registration Certificate No. is "

8. Particulars in respect of. certain sales.—A regis- tered dealer, who has made sale in respect of which no concessional rate of tax referred to in. sub-section (1) of section 8 of the Act is claimed by him, shall attach to his return in Form 1 the list of such sales giving the particulars as referred to in sub-rule (4) of rule 5, as far as they are applicable.

9. Authority from whom declarations in Form *P may be obtained, the use, custody and maintenance of record of such declarations, etc.—(1) A declaration referred to in sub-section (1) of section 6A of the Act shall not be given or accepted by a dealer, or a principal officer of a place of business, or an agent, or a principal, except in Form 'F referred to in sub- rule (5) of rule 12 of the Central Rules, which is not declared obsolete or invalid. Such declarations in Form 'F shall be obtained by the person to whom the goods are being transferred from the Appropriate Taxation Officer.

(2) The Appropriate Taxation Officer shall grant to the person applying under sub-rule (1) such num- ber of blank Forms as appears to him to be reason- able:

Provided that a fee of rupees twelve and paise fifty shall be payable for each book of 25 Forms and such fee shall be paid in the 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 Taxation Officer.

(3) Before ft dealer, or the principal officer of a place of business, or an agent, or principal, as the case may be, furnishes a declaration in Form 'F to the person effecting the transfer of the goods, he shall fill in all required particulars in that declaration "nd shall also affix hla signature in the space proyUk ed in the said declaration for this purpose. Thereafter, he shall make over the two portions thereof marked 'Original' and 'Duplicate' to the person transferring the goods and shall retain the 'counterfoil' which should be maintained for a period of five years or such further period as may, for sufficient cause, be specified by the Commissioner of Sales Tax.

r

(4) A person who has obtained declarations in Form lF from the Appropriate Taxation Officer shall maintain R register in Form 4. The same register shall be produced for verification alone with respective accounts maintained in respect of the ^oods transfer- red to him, as and when required bv the Appropriate Taxation Officer.

(5) The Appropriate Taxation Officer may, in his discretion, require any dealer, principal officer of a place of business, an agent, or a principal, to whom he believes that the goods are despatched from other States, or who is believed to have despatched the goods to other States, to produce before him for veri- fication the accounts maintained in respect of des- patch of such goods, to enable him to satisfy that the despatches of the goods from one State to another, are not by way of mter-state sales or that the goods received are duly accounted for. For the purpose of requiring the production of the accounts referred to above the Appropriate Taxation Officer shall serve a notice in Form 5 upon the person concerned.

17

11. Furnishing of security for proper realisation of tax payable under the Act, or for the proper cus- ody anu use of the Forms El or EII, Forms T¹ aud Forms 'C—Where a security is demanded from a person under the provisions of sub-seclion (2A) or sub-section (3A) of section 7 of the Act, such security may be given in any of the following manners, na- mely:—

(a) in the form of deposit in the Post Office Saving Bank Account pledged to the Presi- dent of India through the Appropriate Taxation Officer;

(b) in the form of a Bank guarantee of any Na- tionalised Bank given to the President of India through the Appropriate Taxation Officer. Such guarantee may also be given by any other Bank if its acceptance is pro- posed by_ the Appropriate Taxation Officer, after satisfying himself about the solvency of the Bank;

(c) in the form of National Savings Certificates pledged to the President of India through the Appropriate Taxation Officer;

Provided that the said endorsement will not be necessary where Appellate Authority for sufficient cause had permitted the aggrieved person to present the appeal without furnishing the whole of the secu- rity or any part of the security;

(b) that to the best of his knowledge and belief the facts set out in the memorandum of appeal are true.

(4) The appeal may be summarily rejected if the appellant, after being given a reasonable opportunity in this behalf, fails to comply with any of the require- ments of sub-rules (2) and (3).

(5) If the Appellate Authority docs not reject his appeal summarily, it shall fix a date for hearing and shall notify the same to the appellant and to the Appropriate Taxation Officer.

(6) If the Appellate Authority so desires it may depute an Officer or Inspector to hear and record the evidence produced by pr on behalf of the appellant or to make such inquiries as it may direct. The Offi- cer or Inspector so deputed will have the authority to conduct such inquiries on the spot as it may be con- sidered necessary for the case.

(7) The Appellate Authority, in disposing of any appeal filed under sub-section (3H) of section 7 of the Act, may—

(a) confirm, reduce, enhance or annul the amount of security demanded by the Appro- priate Taxation Officer; or

(b) set aside the order of the Appropriate Tax- ation Officer and direct the said Officer to make a fresh order after such further in- quiries as may be directed; or

(c) pass such other orders as it may think fit.

15. Application of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, and the rules made there- under.—The provisions of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, and the rules made thereunder (including the use of forms) shall apply mutaitis mutandis to all proceedings or other matters incidental to the carrying out of the purposes of the Act, and for which no provision is made in these rules or in the Central Rules.

16. Penalty.—If any person commits a breach of any of these rules he shall be punishable with fine which may extend to five hundred rupees, and when the offence Is a continuing offence with a daily fine which may extend to fifty rupees for every day during which the offence continues.

By order and in the name of the Administrator of Dadra and Nagar Haveli

S, S. KOLVEKAR, Secy, to the Administrator Silvassa,

FORM 1

Form of return under rule 4 of the Central Sales Tax (Dadra and

Nagar Haveli) Rules, 1983

Return for the period from to Registration Certificate No

:

Name of the dealer Address of the dealer Status of the dealer (Whether individual, partnership, company, Hindu undivided family, association, club, guardian or trus- tee).

Title under which the business is carried on

1. Gros" amount received and receivable by the dealer during the period in respect of sale of goods Deduct

(i) Sale of goods outside the State (bis defined in Sec- tion 4 of the Act) • - —

(ii) Sale of goods in the course of export outside or import into India (as defined in Sec- tion 5 of the Act)

. ^ - — -

2. Balance-turnover of inter-stivte

sales and sales within the State — —-———• Deduct—Turnover of sales with- in the State — • " •

3. Balance—Turnover of inter-

state sales —~ — Deduct—

(i) Cost of freight or delivery or the cost of installation where such cost is separately charged on inter-sUue sales • —-

(ii) Sums allowed as cash dis- count if the turnover is con- sidered inclusive of the same sums — — —

(iii) Sales prices of goods re- turned by the purchaser within the prescribed period •— -.— —

4. Balance—Total turnover of

inter-state sales — -— Deduct—

(i) Subsequent sales not tax- able under Section 6(2) of the Act ——

(ii) Sales not taxable under

Section 8(2A) of the Act

.5. Balance—Total taxable turn-

over of intcr-state sales — —

b. Goodswise break-up of the above taxable turnover and the tax pay- able thereon.

Amount of Amount taxable of tax sales payable Rs. Rs, (1) (2)

(i) Sales of declared goods

taxable at the rate pf 4% — — -— ——

(ii) S&lc- io re^ktercd dealers

on Form 'C taxable at the

ratcof4"i ——

(iii) Sales to the Government other than registered dealer, on certificate in Form 'D', taxable @ 4% —— •

(iv) Sales to persons other than registered dealers taxable at the rate of —

(v) Sales of goods notified un- der sub-section (5) of Section 8 of the Act

(vi) — — _____

(vii) '. — —_ Total Rs. Rs.

7, Reference to number, date of the chalan and amount paid

by the same

1 9

Nott 1—I enclose with this return the lists of inter-state wilts with particulars thereof as required by tub rule (4) of rule 5 and sub-rule (3) of rule 6 of the Rule?.

Note 2—1 also enclose the list of tnter-atate sales where no concessional rate of tax is claimed, as required under Rule 8 of the Rules.

Note 3—1 also enclose the list of subsequent sales as re- quired by sub-rule (5) of Rule 7 of the Rules with regard to exemption claimed unders ection 6(2) of the Act.

I declare that the statement made and particulars furnished

in and with this return are true and complete.

Place: Signature: Date: Status: Annexures:

(total number)

FORM 2

o

Register of declarations in Form 'C maintined under Rule 5(8) of the Central Sales Tax (Dadra and Nagar Haveli) Rules, 1983

Receipts

Issues

Remarks

>f No. and

Serial No.

Value c the goods

Date of receipt of Forms

Authority from whon received

i of book received

. SI. Nos. of declara- tions con-

Date of issue of the Form

Seller's cash memo/challan No. ui refer- ence to whkh

1 the form is

No. and date of order in respect of which issued

Reference to serial number of the book

Reference to serial number of the form issued

: Name and address of the selling dealer to whom issued"

Reference to Forms surrendered if any to the Sales Tax Authority

issued

tained in the book from No...

date of rail- way rece- ipt of other carrier's chaflan for the goods

to

No

12

13

14 1

6

9

10

7

S

11

2

5

4

3

a

w o

1

o

FORM 3

Register of Certificates in Form FJ/E1I maintained under rale 7(8) of the Central Sales Tax (Dadra and Nagar Haveli) Rule*, 1983

Receipts

Issues

B

Reference Remarks Date of receipt

No. and dale of

Date of issue of

' Serial No. of book received.

No. and date of correspond-

Value of Cash toe goods memo/ chaltan

the Form

O Authoritj from whom received

c ing form

Reference to serial number of the book

§

Descrip- tion of goods in respect of whkh issued

SI. Nos. of Forms contained in the book from No -

No. and date of purcha- ser's orde in respect of which

Reference to serial number of the form issued

to

issued

*C received from the purchaser

No. in reference to which issued

to forms surrendered if any to the Sales Tax Au- thorities

N o . . ..

Name and add- ress of the pur- chasing dealer to whom issued

the rail- way receipt or other carrier's cbalan for goods

1

5

2

3

4

11

6

9

7

8

10

12 13 14

15 It.

!

I—i

I

p

FORM 4

Register of declaration in Form 'F maintained under Rule 9(4) of the Central Sales Tax (Dadfa and Nagar Haveli) Rules. 1983

Receipts

Date of receipt

Serial No. of book

; Referent to serial numtter

e Name and address Authority from whom received

Date of issue of the form

received

Reference to serial .number oFthc book

SI. Nos. or Forms con- tained in the book from No. .

to

of the form issued

of the transferor of goods

No

Issues

Remarta

No. and dat

!

Value of goods received

ir of railway receipt or other carr-

ich ier's chailan for goods

Descrip- tion of good~, received on transfer

e Reference to form 'F" surrendered if any lo the Sales Tax autho- rities

d received

¹ Delivery challan c delivery note No. under wh the goods ire receive i

No. and dateof the order for transfer of the goods in respect of which form is issued

2

4

5

9

6

7

8 11

13

15 12

14

10

FORM 5

Noliut UtidtV rule 9(5.) of iht Central Sniff fax (DaJia :ind Nagar Haveli) Rules, 19N.1

To,

.(Name of ihc person) (Address)

Whereas

*(1) Jl has come to my notice thai some goods have been despatched by you to other Slatt(s) in respect of which I wish to satisfy myself whether such despatch (cs) is/arc of the nature of inter-state sales or otherwise;

**(2) It has come H> my notice that sonic goods have heen

despatched to you for business purposes and I wish to satisfy myself that such goods despatched to you are duly accounted for; And, therefore, under the provision of sub-rule (S) of Rule 9 of the Central Sales Tax (D^dra and Nagar Haveli) Rules, 1983, you are hereby directed to attend in person or through an agent authorised in writing at (place) .. - -at (lime) on (date) and to produce before me for vcrilication trie accounts and documents maintained in respect of all such goods despatched by you and/or despatched to you during the period from to

You are also directed to produce along with the accounts and documnts relating to despatches referred to above, the following books and documents maintained by you:

Please note that if you do not c.impl> with the requirement of this notice you shall render yourself liable for action under rule 16 of the Rules referred to above.

SEAL

Place Signature Date;

Appropriate Taxation Officer Name of the Ofilce

•Strike out whichever is not applicable

KORM 6

[See rule 10{l) of the Central Sales Tax (Dadra and

Nagar Haveli) Rules, 1983]

Notice for assessment under Section 9 of the Central Sales Tax Act, 1956, read with Section 20 of the Dadra and Nagur Haveli Sales Tax Regulation, 1978.

To,

(dealer)

(address)

Central Sales Tax Registration No. if any Whereas

*(a) I am not satisfied without production of evidence before me that a return furnished by you in respect of the period from to is correct and complete.

*(b) You being a dealer registered under Certificate No. have not furnished by the prescribed dates the return

of sales iu respect of the period to

*(c) 1 am satisfied on information which has corae to my possession that you have beca liable to pay tax under the Cen- tral Sales Tax Act, 1956, in respect of the period commencing on and ending with but that you hsve failed to get yourself registered

And whe ea?, it appears to me-to b" necessary to mako a n assessment oi tax under the Central Sales Tan Act, ] 95(5, read with section 20 of the Dadra and Nagir Haveli S:iles Tax Regu- lation, 197a, in respect of the above mentioned period(s),

You are hereby diiecied to alUnd in person or by an agent

duly authorised in writing at (place) .on (date) at (time) mid there to produce or cause to be pro- duced at the said lime and place the accounts and documents,, specified below for the purpose of such assessment, together with any objection which you miy wish to prefer and any evi- dence that you wish t._> adduce in support thereof:

And alsi to furnish the following information:

And to show cause on that dale and the lime why inad.luijn o lax to be assessed on you for the period, a penally under i he Central Syles Tax Act, 1956, should not be imposed upon you.

In the event of your failure to comply with the notice, I shall assess you lo tax and impose penalty under the Central Sales Tax Act, 195G, r^ad with Ssction 20 of the Dadra and Nagar Haveli Sales Tax Regulation, 1978, to the best of my judgement without further reference to you.

(Seal)

Place

Signature

Hated:

(Appropriate Taxation Officer —Assessing Authority) (Name and designation of the officer)

Sales Tax Office

•Strike out words, phrases or paragraphs not applicable.

FORM 7

[Sec Rule 10(1) of the Ontral Sales Tax (Dadra and Nagar

Haveli) Rules, 1983]

Notice for re-assessment under Section 9 of the Central Sales Tax Act, 1956, read with Section 21 of the Dadra and Nagar Haveli Sales T

l o,

(dealei) (address)

Central Sales Tux Registration No. if any

Whereas inconseauencc of definite information in my poss- ession, I have reasons to believe that the turnover of your busi- ness assessable to Central sales tax for the period from

to has been under assessed/ escaped assessment""

L hereby require you to show cause within days of the service of this notice on you why the contemplated action should not be taken in your case.

(Seal).

Place;

Signature ;

Date:

(Appropriate Taxation Officer

Assessing Authority)

(Name and designation of the officer)

Siles TAX O fficc

rORM 8

[Sec Rule I Of-) ul the Central Sales Ia\ (D.idn a.itl Nig.ir

Haveli) Rules, 19R3]

23

IS. Net refund due if any.

19. As^sincut order/re-assessment order.

(Seal).

•Order of asscssmcnt/re-asscssmcnt of tax under the Central Sales Tax Act, 1956

1. Registration Certificate No

2. Year of assessment

Period of assessment from . . ..

to

3. Name of the dealer:

4. Address of the dealei:

5. Local Kin of places of business:

6. (i) Account books produced: (ii) Method of accounting:

7. Date of service of notice:

As in dea- As deter- ler\ mined returns hy the

Assess- ing Autho- rity

8. Net total turnover of inter-state sales:

9. Deductions:

(i) Turnover of inter-state sales of goods exempt from lax gen- erally, under the local sales tax law-vide .Section 8(2A) of the Act.

(ii) Subsequent sales not taxable under Section 6(2) of the Act.

10. Net taxable turnover of inter-state sales.

] 1. Goodsw^c break-up of ihc above

A, Declared goods

E. Other goods

(i) sold to registered dealers or Government under Sec- tion 8(1) of Ihe Ac'..

(ii) sold otherwise i.e. under Section 8(2) of the Act.

Total

12. fi) Taxable at \ Rs. on which lax amounts

toRs

(ii) Taxable at °u Rs.

on which tax amounts

to Rs

(iii) (iv) (v) (vi)

13. Total amount of central sales tax

payable

14. Penalty determined as payable

15. Total tax and penalty payable

16. Amount already paid

17. Net balance due

Place:

Signature

Date:

(Appropriate Taxation Officer —Assessing Authority)

(Name and designation of the officer)

Sales Tax Office

*Slrike out whichever is not applicable-

FORM 9

[See rule 10(3) of the Central Sales Tax (Dadra and Nagar Haveli) Rules, 1983]

Final notice of demand after assessment/re-assessment under the Central Sales Tax Act, 1956

Salei Tax Office,

Dated

No

To,

of

You are hereby informed that for the period from

to you have been a'.se.sseJ/re-asscssed to Central sales tax. penalty etc.. as under:—

Amount of Central sales lax payable

on *assessmenl/re-asse.';sinent Rs

Penalty imposed Rs Rs Total amount payable Rs Less amount already paid Rs

Net balance due Rs

You are hereby directed to pay the sum of Rs

(in figures) Rupees (in words) into the Government Treasury at (place) within 60 days from the date of receipt of this notice and furnish the receipted chalan in proof of payment to this office within f! week thereafter failing which the said sum will be recoverable from you HS arrears of land revenue-

The chilan is enclosed for the payment.

(Seal)

Place

Signature

Appropriate Taxation officer —Assessing Authority.

(Name and designation of the Officer

'Strike out whichever is not applicable.

FORM 10

[See Rule 14(2) of the Central Sales Tax (Dadra and N.fg.Lr Jlaveli) Rules, 1983]

Appeal against an order requiring security lo be furnished for proper realization oi tax payable under the Act or tor the proper custody and use of the Forms'C\'El'or till'of Form'F'

Dated the

To,

The

(i) Registration No

(ii) Name of the dealer

(iiii Status

(Write here whether Individual, Hindu Undivided Family, Firm, Limited Company, Association of per- sons etc. as the case may be).

(iv) Style under which the business is carried on

(v) Location of plucc of business/head office

(vi) Address, to which communication should ordinarily

be despatched

(vii) Name of the officer who passed Ihc order

(viii) Designation.. ,

(ix) Date of the order requiring to furnish the security

(x) Date of the service of the order referred lo above in

clause No. (ix)

(xl) Armunl of security demanded

(xil) Amount of security 'paid or for which guarantee is given in any of the manners laid down in rule 11

(xiii) Amount of security in dispute

(xiv) Amount of fee paid in respect of this appeal

The petition of s/o on behalf of the dealer whose particulars have been mentioned above, showcth as follows:—

(1) Under Section of the Central Sales Tax Act, 1956, your petitioner has been required to furnish a security/ additional security of Rs as for the proper realiza- tion of the tax payable under the Act/and or for the proper custody and use of the Forms 'C'/and or Form El or EIT/and or Form 'F'.

(2) Your petitioner's gross turnover and taxable turnover according to the provisions of the Act, of the business placets) covered by his Registration Certificate for the year in respect of which security is demanded shall not be more than of Rs and of Rs , .. respectively.

(3) Your petitioner's grois turnover and taxable turnover for the two years preceding the year in respect of which security is demanded has been us follows:

Reference to Amount of Amount of Amount of tax paid the year gross turn- taxable on the taxable turn-

over turnover over.

(4) Your petitioner has already submitted, for the year in respeci of which w i r i ij is demanded, the following returns of sales:

Return for the quarter

Gross tur- ovcr shown

Tax paid

Tnx payable ;\s per return

Taxable turnover shown

(5) Your pelluoneir has to submit that returns of sale have nol yet become due for the following quarters of the year in respect of which security is demanded:

for the quarter ending -do- -do- -do-

(6) Your petitioner did not conceal the particulars of his gross turnover and taxable turnover or deliberately furnished inaccurate particulars thereof; but as will h- seen from the statement of grounds of appeal attached has given the same particulars at iheir real amount to the best of his knowledge and belief.

(7) Your petitioner was required to furnish the security without being given an opportunity of being heard before ilx- ing the same security. It is the submission of your petitioner that there has been an over-estimate of the tax payable by him under the Act and therefore the security demanded is exce- eding the tax payable by him by Rs .as per estimates of the petitioner.

(8) Your petitioner therefore prays that the order demand- ing security be set aside and the case remanded back for fresh consideration,

(9) Your petitioner, therefore, prays that the order demand- ing security from him be annulled/that the security demanded be reduced/that the security furnished be ordered to be released/ the order of refusal to release the security furnished be annulled and in consequence thereof the security ordered to be released as not being necessary for the purpose of the Act/or that the order forfeiting the security furnished be annulled.

(10) A certified copy of the order appealed against is atta-

ched.

GROUNDS OF APPEAL

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

rely for the purpose of this appeal).

[, the petitioner named in the above petition, do hereby declare that what is stated herein is true to the best of my information and belief and that the security admitted by me to be due in respect of the order appealed against has been furnished in the following manner

Signature

Designation

(To be signed by the appellant or by an agent duly authorised

in writing In this behalf by the appellant)

Note : Strike out phrases or paragraphs not applicable.

PRINTED BY TIIE MANAGER, OOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-1100f>4

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELttI-110054, 1983