Central Sales Tax (Bihar) Rules, 1957
In exercise of the powers
conferred by sub-section (3) of Section 13 of the Central Sales Tax Act, 1956
(74 of 1956), the Governor of Bihar is pleased to make the following Rules,
namely:-
Rule - 1. Short title.
These Rules may be called the Central Sales Tax (Bihar) Rules, 1957.
Rule - 2. Definitions.
In these Rules, unless there is anything repugnant in the subject or context:-
(a)
"The Act" means the Central Sales Tax Act,
1956;
(b)
"Appellate Assistant Commissioner" in
relation to a dealer, means Appellate Assistant Commissioner of Commercial
Taxes or Additional Appellate Assistant Commissioner of Commercial Taxes
appointed under sub-section (1) of Section 8 of the Bihar Sales Tax Act, 1959 Bihar [(Bihar
Act 19 of 1959)] within whose jurisdiction any place of business of the
dealer is situated, or, in relation to a dealer permitted to file consolidated
returns under the said Act, in any Circle or Sub-Circle, the Appellate
Assistant Commissioner of Commercial Taxes or the Additional Appellate
Assistant Commissioner of Commercial Taxes of that Circle or Sub-Circle, or
where the dealer has no fixed place of business in the State, the Appellate
Assistant Commissioner of Commercial Taxes or the Additional Appellate
Assistant Commissioner of Commercial Taxes of the Circle or Sub-Circle where
the dealer is registered under [Section
7]2 of the Act;
(bb) "Assistant
Commissioner", in relation to a dealer, means Assistant Commissioner of
Commercial Taxes or Additional Assistant Commissioner of Commercial Taxes
appointed under sub-section (1) of [Section
8] of the Sales Tax Act, 1959 [(Bihar
Act 19 of 1959)], within whose jurisdiction any place of business of the dealer
is situate, or in relation to a dealer permitted to file consolidated returns
under the said Act, in any Circle or Sub-Circle, the Assistant Commissioner or
the Additional Assistant Commissioner of that Circle or Sub-Circle, or, where
the dealer has no fixed place of business in the State, the Assistant
Commissioner or the Additional Assistant Commissioner of the Circle or
Sub-Circle where the dealer is registered under [Section
7] of the Act;
(c)
"Assistant Superintendent" in relation to a
dealer, means Assistant Superintendent of Commercial Taxes, or Additional
Assistant Superintendent of Commercial Taxes appointed under sub-section (1)
of [section
8] of the Bihar Sales Tax Act, 1959 [(Bihar
Act 19 of 1959)] within whose jurisdiction any place of business of the
dealer is situated, or in relation to a dealer permitted to file consolidated
returns under the said Act, in any Circle, or Sub-Circle the Assistant
Superintendent of Commercial Taxes or the Additional Assistant Superintendent
of Commercial Taxes of that Circle or Sub-Circle, or where the dealer, has no
fixed place of business in the State, the Assistant Superintendent of
Commercial Taxes, or the Additional Assistant Superintendent of Commercial
Taxes of the Circle or Sub-Circle where the dealer is registered under [Section
7] of the Act;
(d)
"Circle" means a unit of Commercial Taxes
Administration, specified in Appendix 'A' to [Bihar
Sales Tax Rules, 1959] within the local limits of which a dealer's place
of business is situate, or, where the dealer has no fixed place of business in
the State; the Circle in which he is registered under [Section
7] of the Act;
(e)
"Commissioner" means the Commissioner of
Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under
subsection (1) of [Section
8] of the Bihar Sales Tax Act, 1959 [(Bihar
Act 19 of 1959)] and includes any other officer upon whom the State
Government may, by notification, confer all or any of the powers and duties of
the Commissioner under the said Act;
(f)
"Deputy Commissioner" means Deputy
Commissioner of Commercial Taxes or Additional Deputy Commissioner of
Commercial Taxes appointed under sub-section (1) of [Section
8] of the Bihar Sales Tax Act, 1959 [(Bihar
Act 19 of 1959];
(g)
"Form" means a Form appended to these Rules;
(h)
"Inspector" in relation to a dealer, means
Inspector of Commercial Taxes appointed under sub-section (3) of [Section
8] of the Bihar Sales Tax Act, 1959 [(Bihar
Act 19 of 1959)] within whose jurisdiction any place of business of the
dealer is situate, or, in relation to a dealer permitted to file consolidated
returns under the said Act, in any Circle or Sub-Circle the Inspector of that
Circle, or Sub-Circle, or, where the dealer has no fixed place of business in
the State, the Inspector of the Circle or Sub-Circle where the dealer is
registered under [Section
7] of the Act;
(i)
"Quarter" means a quarter ending on the 31st
March, 30th June, 30th September or 31st December of a year;
(j)
"Registration number" means the number
allotted to the certificate of registration granted to a dealer under [Section
7];
(k)
"Sales Tax Authority" includes Appellate
Assistant Commissioner, Assistant Commissioner, Assistant Superintendent,
Commissioner, Deputy Commissioner, Superintendent and Inspector;
(l)
"Section" means a Section of the Act;
(m)
"Sub-Circle" means a sub-unit of Commercial
Taxes Administration, specified in Appendix 'B' to the [Bihar
Sales Tax Rules, 1959] within the local limits of which a dealer's place
of business is situate, or, where the dealer has no fixed place of business in
the State, the Sub-Circle in which he is registered under [Section
7] of the Act;
(n)
["Superintendent"] in
relation to a dealer, means Superintendent of Commercial Taxes or Additional
Superintendent of Commercial Taxes appointed under [Section
8] of the Bihar Sales Tax Act, 1959 [(Bihar
Act 19 of 1959)], within whose jurisdiction any place of business of the dealer
is situate, or, in relation to a dealer permitted to file consolidated returns
under the said Act in any Circle or Sub-Circle, the Superintendent of
Commercial Taxes or the Additional Superintendent of Commercial Taxes of that
Circle or Sub-Circle, or, where the dealer has no fixed place of business in
the State, the Superintendent of Commercial Taxes or the Additional
Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer
is registered under [Section
7] of the Act.
Rule - 3.
[Omitted]
Rule - 4.
[Omitted]
Rule - 5. Publication of cancellation of certificate of registration.
When the certificate of any dealer is cancelled, the Commissioner shall, within
a period which shall not ordinarily exceed two months from the date on which
the certificate is cancelled, publish in the Official Gazette, the particulars
regarding such cancellation, in the following form, namely:
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Sl. No.
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Name and address of the dealer
and style of business
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Location of the main
place of business
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Location of additional
places of business, if any
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Registration number and
marks
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Date from which
cancellation took effect
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1
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2
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3
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4
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5
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6
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Rule - 6. Maintenance of accounts by dealers.
(1)
Every registered dealer shall keep a true and complete
account in respect of all goods purchased or sold by him in the course of
inter-State trade or produced, raised, manufactured or processed by him for
such sale or partly for such sale and partly for any other purpose. The account
of inter-State sales shall be maintained in a register in Form V.
(2)
If the Assistant Commissioner, Superintendent or Assistant
Superintendent is of opinion that the accounts maintained or produced by any
registered dealer are not sufficiently clear or intelligible, for a proper
determination of the turnover of the dealer during any period, he may direct
such dealer to produce or maintain such accounts in such form and manner as may
be requested. Such order may also be passed by any sales tax authority above
the rank of an Assistant Commissioner, Superintendent or Assistant
Superintendent within whose jurisdiction the dealer carries on business.
(3)
Every dealer who makes any sale, which is not exempted from
tax under the Act, shall, in respect of such sale, issue to the purchaser a
bill or cash memorandum, which shall be serially numbered, and signed and dated
by him or by his manager, agent or servant. The counterfoil or duplicate copy
of such bill or cash memorandum shall be maintained by the selling dealer and
procured before the Assistant Commissioner, Superintendent or Assistant
Superintendent for the purpose of assessment of tax on the transaction and on
demand, before any sales tax authority for the purposes of sub-rule (2) of Rule
7 or for any other purpose under the Act or the Rules framed thereunder. Such
bills or cash memorandum shall specify the name, address and style of business,
and also the registration number, if any, of the selling as well as the
purchasing dealer, full particulars of the goods sold and the sale price
thereof. If the bill or cash memorandum is in respect of the sale of goods
taxable at different rates, it shall show the break-up of the sales prices of
such goods.
(4)
Every registered dealer who claims exemption in respect of
sales made through agents in other States shall maintain accounts showing-
(a)
a correct and complete record of the name, address and
other particulars of the agent to whom the goods were consigned;
(b)
copy of the authorisation sent to such agent for sale of
his goods;
(c)
particulars of each consignment of goods despatched to such
agent under intimation to the Assistant Commissioner, Superintendent or
Assistant Superintendent;
(d)
written contract, if any, entered into between the dealer
and agent;
(e)
copies of the bill/memoranda issued by his agents to
purchasers of the goods;
(f)
accounts rendered by the agents to the dealer from time to
time showing the gross amount of the bill/memoranda and deductions made on
account of his charges of commission and other incidentals;
(g)
ledger-extracts of such agent relating to the dealer duly
authenticated by the former;
(h)
copy of the railway or lorry receipts of the goods
despatched to the agent in the other States.
Rule - 7. Furnishing of information, production, inspection and seizure of accounts and documents and search of premises.
(1)
Any sales tax authority within whose jurisdiction a dealer
carries on any business may direct the dealer to produce before it any
accounts, registers or documents, or to furnish any information, relating to
the business and the stocks of goods purchased, produced, raised, manufactured,
processed, sold or delivered by the dealer; and the dealer shall comply with
such direction.
(2)
All accounts, registers and documents relating to the
business and all goods kept in any place of business or warehouse of a dealer
shall, at all reasonable times, be open to inspection by the authority referred
to in sub-rule (1) and the dealer shall render all possible assistance to such
authority in carrying out an inspection.
(3)
Unless, the authority referred to in sub-rule (1) considers
it necessary to make a surprise inspection, an inspection under sub-rule (2)
shall be made only after giving to the dealer reasonable notice in writing of
the time, date and place of such inspection and in fixing such time, date and
place due regard, shall, as far as practicable, be given to the convenience of
dealer.
(4)
If any sales tax authority, now below the rank of an
Assistant Superintendent, within whose jurisdiction a dealer carries on
business, has reason to suspect that a dealer is attempting to evade the
payment of tax under the Act. It may, for reasons to be recorded in writing
seize such accounts or documents of the dealer as may be necessary and shall grant
a receipt for the same. Such seized accounts or documents may be retained for
so long as may be reasonably necessary for examination thereof or for a
prosecution and shall thereafter be returned to the dealer after obtaining his
acknowledgement of the receipt thereof:
Provided that if the
seized accounts or documents are retained for more than 21 days, the reasons
for doing so shall be recorded in writing by the authority retaining them.
(5)
After examination of the accounts or documents produced,
inspected or seized or of information furnished under this Rule, the authority
which makes such examination shall record the results thereof and shall
thereafter take such further action as may be necessary for carrying out the
purposes of the Act.
(6)
The authority referred to in sub-rule (4) may, for the
purpose of the said sub-rule or for the purpose of sub-rule (2), enter and
search any place of business or warehouse of a dealer.
Rule - 8. Returns.
(1)
Every registered dealer shall furnish to the Assistant
Commissioner, the Superintendent or the Assistant Superintendent quarterly
returns in Form I, and also an annual return, in the same Form, on the basis of
the quarterly returns for the year. Such returns shall be furnished in the
manner and by the date prescribed in respect of returns under the [Bihar
Sales Tax Act, 1959 (Bihar Act 19 of 1959)] and the Rules framed
thereunder.
(2)
If, upon information which has come into his possession,
the Assistant Commissioner, the Superintendent or the Assistant Superintendent
is satisfied that any dealer, while being liable to pay tax under the Act, is
not registered under Section 7, he may direct such dealer to furnish a return
in Form I, in respect of such period as may be specified in the direction.
(3)
The Assistant Commissioner, the Superintendent or the
Assistant Superintendent may direct a dealer to furnish with his return in Form
I, statements, in duplicate, showing the total sales made by him to each
registered dealer of different States separately during the period covered by
the return.
Rule - 8A. Security or additional security to be furnished by dealers.
(1)
Security or additional security as may be determined under
sub-sections (2A), (3A), (3C) of Section 7 by the authority granting the
certificate of registration or the authority issuing the forms shall be
furnished by the dealer/registered dealer in any of the following manner,
namely:-
(a)
by depositing with said authority Government securities for
the amount fixed by the said authority by such date as may be specified in the
order, or
(b)
by depositing such amount in the Post Office Savings Bank
and pledging the pass book to and depositing it with the said authority by such
date as may be specified in the order, or
(c)
by furnishing two sureties, acceptable to the said
authority, by executing a security bond for such amount in Form VII by such
date as may be specified in the order or in the event of insolvency or death of
the surety, within ninety days, or
(d)
by furnishing to the said authority by such date as may be
specified in the order a guarantee from a Bank, approved in this behalf by the
said authority, agreeing to pay to the State Government on demand, the amount
of security fixed by the said authority.
(2)
Where additional amount of security is determined under
sub-section (3E) of Section 7, by the authority issuing the certificate of
registration or form, it shall be furnished by the dealer within thirty days of
such order or by such date as may be specified in the order in any of the
manner mentioned in sub-rule (1) as may be directed.
(3)
Any person aggrieved by an order passed under sub-rules (1)
and (2) or an order passed under sub-section (3D) or (3G) of Section 7, may
after depositing in a Government Treasury one per centum of the amount in
dispute calculate'' to the nearest rupee subject to a minimum of rupee one, and
a maximum of rupees fifty, prefer an appeal against such order to the Appellate
Assistant Commissioner, if the said order has been passed by the Superintendent
or the Assistant Superintendent and to the Appellate Deputy Commissioner if the
said order has been passed by the Assistant Commissioner.
(4)
An appeal under sub-rule (3) shall-
(a)
be in Form VIII,
(b)
be filed in triplicate,
(c)
be presented to the appellate authority by the appellant or
by his agents or legal practitioner or be sent by registered post to the said
authority,
(d)
be accompanied by-
(i)
a certified copy of the order appealed against, and the
notice of demand, if any, served upon the appellant,
(ii)
a receipt showing deposit into the Government Treasury of
the prescribed fee for the appeal,
(e)
be signed and verified, in the manner provided in Form VIII
by the appellant or his manager, if any, declared under Rule 10.
(5)
Subject to the provisions of sub-section (3B) of Section 7,
the appellate authority while disposing of an appeal, may confirm, reduce,
modify or enhance the amount of security or additional security or the refund,
as the case may be and its order thereon shall be conclusive and final.
Rule - 9. Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto.
(1)
A registered dealer, who wishes to purchase goods from
another such dealer on payment of tax at the rates applicable under the Act, to
sales of goods by one registered dealer to another, for the purpose specified
in the purchasing dealer's certificate of registration, shall obtain from the
Assistant Commissioner, the Superintendent or the Assistant Superintendent the
form of declaration prescribed under sub-section (4) of Section 8 of the
Central Sales Tax Act, 1956, and furnish it to the selling dealer. Before
furnishing the declaration to the selling dealer, the purchasing dealer, or any
person authorised by him in this behalf, shall fill in all required particulars
in the form and shall also affix his signature in the space provided in the
form for this purpose. Thereafter, the counterfoil of the Form shall be
retained by the purchasing dealer and the other two portions marked
"Original" and "Duplicate" shall be made over by him to the
selling dealer.
(1A) The Form of
declaration referred to in sub-rule (1) shall be supplied to a registered
dealer, to the extent actually required by him, on payment of a fee at the rate
of Rs. 8 for every set of 25 Forms. The dealer shall pay the fee by depositing
it into the Government treasury under the appropriate head of account or in the
form of a Crossed Indian Postal Order for the appropriate amount endorsed in
favour of the Assistant Commissioner, the Superintendent or the Assistant
Superintendent of the Circle or Sub-Circle. Where payment of the fee is made by
depositing it into the Government Treasury the supply of the Forms to the
dealer shall be made on production of the receipt showing the payment into the
Government Treasury before the Assistant Commissioner, the Superintendent or
the Assistant Superintendent of the Circle:
Provided that if the
registered dealer has at the time of making an application for supply of Forms
defaulted in furnishing any return or revised return together with receipted
challan or challans showing payment of tax due from him according to such
return or revised return, the Assistant Commissioner, Superintendent or
Assistant Superintendent after giving him a reasonable opportunity of being
heard may, for reasons to be recorded in writing withhold the issue of such
Forms to him until such time as he furnishes such return or revised return,
together with such receipted challan, or challans, showing payment of tax due
according to such return or revised return.
(2)
(a) A registered dealer who claims to have made a sale to
another registered dealer shall, in respect of such claim, attach to the return
in Form I, the portion marked "Original" of the declaration received
by him from the purchasing dealer or shall submit the said declaration up to
the time of assessment by the first assessing authority:
Provided that if the
Assistant Commissioner, Superintendent or Assistant Superintendent is satisfied
that the person concerned was prevented by sufficient cause from furnishing
such declaration or certificate within the aforesaid time, that authority may
allow such declaration to be furnished within such further time as that
authority may permit:
Provided further that when
goods are delivered in instalments against one purchase order and a declaration
in Form C covering the entire order is furnished along with the return for one
period, declaration need not be furnished along with the return for subsequent
period in respect of the same transaction, if a reference to previous return or
declaration is given in statement furnished with subsequent returns.
(b) The selling dealer shall also
maintain, serially and chronologically, a complete account in a register in
Form II A in respect of the Forms of declaration received by him from the
purchasing dealers.
(c) The assessing authority may, in
its discretion, also direct the selling dealer to produce for inspection the
portion of the declaration marked 'Duplicate".
(3)
No purchasing dealer shall give, nor shall a selling dealer
accept, any declaration except in a Form obtained by the purchasing dealer, on
application, from the Assistant Commissioner, the Superintendent or the
Assistant Superintendent and not declared obsolete and invalid by the
Commissioner under sub-rule (10).
(4)
Every Form of declaration obtained from the Assistant
Commissioner, the Superintendent or the Assistant Superintendent by a
registered dealer shall be kept by him in safe custody and he shall be
personally responsible for the loss, destruction or theft of any such form or
the loss of Government revenues, if any, resulting directly or indirectly from
such loss, destruction or theft.
(5)
Every registered dealer to whom any Form of declaration is
issued by the Assistant Commissioner, the Superintendent or the Assistant
Superintendent shall maintain, in a register in Form II, a true and complete
account of every such Form. If any such Form is lost, destroyed, or stolen, the
dealer shall report the fact to the Assistant Commissioner, the Superintendent
or the Assistant Superintendent immediately, make appropriate entries in the
remarks column of the register in Form II, and take such steps for the issue of
a public notice of the loss destruction or theft as the Assistant Commissioner,
the Superintendent or the Assistant Superintendent, may direct. '
(6)
Any unused Form of declaration remaining in stock with a
registered dealer on the cancellation of his certificate of registration shall
be surrendered to the Assistant Commissioner, the Superintendent or the
Assistant Superintendent.
(7)
No registered dealer to whom a Form of declaration has been
issued by the Assistant Commissioner, the Superintendent or the Assistant
Superintendent shall, either personally or through any other person, transfer
the same to another person except for the purpose specified in sub-rule (1).
(8)
A Form of declaration of which the particulars are
published by the Commissioner under sub-rule (9) shall not be valid for the
purpose of sub-rule (1).
(9)
The Commissioner shall publish in the Official Gazette the
particulars of the Form of declaration which is reported under sub-rule (5) to
have been lost, destroyed or stolen or which, in the opinion of the
Commissioner, are likely to be misused.
(10)
(a) The Commissioner may by notification, declare that
Forms of declaration of a particular series, design or colour shall be deemed
to be obsolete and invalid with effect from such date as may be specified in
the notification.
(b) The Commissioner may furnish
information in respect of Forms of declaration declared to be obsolete and
invalid under clause (a) of this sub-rule to other State Governments for
publication in the Official Gazette.
(11)
When a notification declaring Forms of declaration of a
particular series, design of colour to be obsolete and invalid is published
under sub-rule (10), all registered dealers shall, on or before the date with
effect from which the Forms are declared obsolete and invalid, surrender to the
Assistant Commissioner, the Superintendent or the Assistant Superintendent all
unused forms of that series, design or colour which may be in their possession
and obtain in exchange such new Forms as may be substituted for the Forms
declared obsolete and invalid:
Provided that new Forms
shall not be issued to a dealer until he has rendered a satisfactory account of
the old Forms issued to him and returned the unused ones, if any, to the
Assistant Commissioner, the Superintendent or the Assistant Superintendent.
(12)
[Omitted with effect from 1.12.1968]
Rule - 9A. Use, custody, maintenance, etc. of records of certificates in Forms E-I and E-II.
(1)
A registered dealer who claims exemption from tax in
respect of any subsequent sale referred to in sub-section (2) of Section 6 of
the Act, shall obtain from the registered dealer from whom he purchased the
goods, a certificate in Forms E-I and E-II as the case may be, prescribed in
sub-rule (2) of Rule 12 of the Central Sales Tax (Registration and Turnover)
Rules:
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. 5,000 or such
other amount as the Commissioner may, by notification in the Official Gazette,
specify.
(2)
Form E-I shall be used in respect of the sale exempted
under sub-section (2) of Section 6, which follows immediately the first sale
and Form E-II shall be used in respect of all other subsequent sales exempted
under the said sub-section.
(3)
For the purpose of sub-rule (1), a registered dealer shall
obtain from the Assistant Commissioner, the Superintendent or the Assistant
Superintendent, Form E-I or Form E-II, as the case may be, to the extent
required by him and the said dealer shall maintain serially and
chronologically, in a register in Form IV, a true and complete account of every
such Form received by him from the said authority.
(4)
Before furnishing any certificate referred to in sub-rule
(1) to the registered purchasing dealer, the registered selling dealer or any
person authorised by him in this behalf shall fill the required particulars in
the certificate, affix his usual signature in the space provided in the
certificate for this purpose and the counterfoil of the certificate shall be
retained by the registered selling dealer and the other two portions of the
certificate marked "Original" and "Duplicate" shall be made
over to the registered purchasing dealer.
(5)
(a) A registered dealer who claims that his subsequent sale
to another registered dealer is not taxable under sub-section (2) of Section 6 of
the Act, shall, in respect of such claim, attach to his return in Form I the
certificate in Form E-I or E-II, as the case may be, received by him from the
registered dealer from whom he made the purchase, along with the declaration
referred to in sub-section (4) of Section 8 received by him from the registered
dealer to whom he has made the subsequent sale.
(b) The selling dealer shall maintain
serially and chronologically, a true and complete account in From IV-A in
respect of all such certificates received by him.
(c) The Assistant Commissioner, the
Superintendent or the Assistant Superintendent may, in his discretion require
the registered selling dealer to produce for inspection the portion marked
"Duplicate" of the certificate in Form E-I or E-II.
(6)
No registered dealer shall give, nor shall a registered
dealer accept, any certificate in Form E-I or E-II except in a Form obtained on
application from the Assistant Commissioner, the Superintendent or the
Assistant Superintendent and not declared obsolete and invalid by the
Commissioner.
(7)
The provisions of sub-rules (4) to (12) of Rule 9 relating
to forms of declaration referred to therein shall except to the extent
otherwise provided in this Rule, apply mutatis mutandis to
corresponding matters in respect of certificate, in Forms E-I and E-II
Rule - 9B. Use, custody and maintenance, etc., of records of certificate in Form D.
(1)
An authorised Officer of Government (not being a registered
dealer) who purchases goods on behalf of the Government from a dealer shall
furnish a certificate to the dealer in Form 'D' prescribed in sub-rule (2) of
Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957:
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. 5,000.
(2)
Before furnishing such certificate, the authorised Officer
of the Government shall fill in all the required particulars in the
certificate, affix his usual signature in the space provided in the certificate
for this purpose, retain the counterfoil of the certificate and make over the
other two portions of the certificate marked "Original" and
"Duplicate" to the selling dealer,
(3)
(a) A registered dealer who claims to have made a sale to
Government through an authorised Officer of the Government (not being a
registered dealer) shall, in respect of such claim, attach to his return in
Form I the portion marked "Original" of the certificate received by
him from such Officer or shall submit the said certificate up to the time of
assessment by the first Assessing Authority:
Provided that if such
Authority is satisfied that the person concerned was prevented by sufficient
cause from furnishing such certificate within the aforesaid time, that
Authority may allow such further time as it may permit:
Provided further that when
the goods are delivered in instalments against one purchase order and a
certificate1 in Form D covering the entire order is furnished along with the
return of one period, certificates need not be furnished along with the return
for subsequent period, in respect of the same transaction, if reference to
previous return and certificate is given in a statement furnished with
subsequent return.
(b) The Assessing Authority may, in
his discretion, also direct the selling dealer to produce for inspection the
portion marked "Duplicate" in the certificate in Form D.
Explanation. - In the
Rule, "authorised Officer of the Government" means an Officer
Authorised under clause (b) of sub-section (4) of Section 8 of the Act.
Rule - 9C. Authority from which Form of declaration F may be obtained, use, custody and maintenance of records of such Forms and matters incidental thereto.
(1)
A registered dealer who claims exemption from tax in
respect of any transfer referred to in sub-section (1) of Section 6A of the Act
shall obtain a declaration duly filled in Form F prescribed in sub-rule (5) of
Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, by
the Principal Officer of the other place of business or his agent or principal,
as the case may be, of the transferee in the State in which the goods covered
by such Form are delivered.
(2)
For the purposes of sub-rule (1) a registered dealer shall
obtain from the Assistant Commissioner, the Superintendent or the Assistant
Superintendent Form F to the extent required by him, on payment of a fee at the
rate of Rs. 8 for every set of 25 Forms. The dealer shall pay the fee by
depositing it into the Government Treasury under the appropriate head of
account or in the form of a crossed Indian Postal Order, for the appropriate
amount endorsed in favour of the Assistant Commissioner, the Superintendent,
the Assistant Superintendent of the Circle or Sub-Circle. Where payment of the
fee is made by depositing it into the Government Treasury the supply of the
Forms to the dealer shall be made on production of the receipt showing payment
into Government Treasury before the Assistant Commissioner, the Superintendent
or the Assistant Superintendent of the Circle or Sub-Circle.
(3)
Before furnishing any declaration referred to in sub-rule
(5) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules,
1957, to the selling dealer, the purchasing dealer or the transferee, as the
case may be, or any person authorised by him, shall fill in all required
particulars in the Form and shall affix his signature in the space provided in
the Form for the purpose. Thereafter, the counterfoil of this Form shall be,
retained by the purchasing dealer or transferee, as the case may be and, the
other two portions marked "Original" and "Duplicate" shall
be made over to the selling dealer or the transferor, as the case may be.
(4)
A registered dealer who claims exemption from tax in
respect of any sale referred to in sub-section (1) of Section 6A of the Act,
shall, in respect of such claim attach to his returns in Form I the portion
marked "Original" of the declaration in Form F received by him from
the transferee in the State in which the goods covered by such Form are
delivered or shall submit the said declaration at any time before assessment by
the first Assessing Authority.
(5)
The selling dealer or the transferor shall also maintain
both serially and chronologically a complete account in a register in Form VI-A
in respect of all Forms of declaration received by him from the transferee.
(6)
The assessing authority may, in his discretion, also direct
the selling dealer or the transferor to produce for inspection the portion of
the declaration marked 'Duplicate".
(7)
No purchasing dealer or the transferee, as the case may be,
shall give, nor shall a selling dealer accept, any declaration except in a Form
obtained by the purchasing dealer or the transferee, on application, from the
Assistant Commissioner, Superintendent or Assistant Superintendent and not
declared obsolete and invalid by the Commissioner under sub-rule (14).
(8)
Every Form of declaration obtained from the Assistant
Commissioner, Superintendent or Assistant Superintendent by a registered dealer
shall be kept by him in a safe custody and the latter shall be personally
responsible for the loss, destruction or theft of any such Form or the loss of
Government revenue, if any, resulting directly or indirectly from such loss,
destruction or theft.
(9)
Every registered dealer to whom any Form of declaration is
issued by Assistant Commissioner, Superintendent or Assistant Superintendent
shall maintain in a register in Form VI, a true and complete account of every
such Form. If any such Form is lost, destroyed or stolen, the dealer shall in
this respect report the fact to the Assistant Commissioner, Superintendent or
Assistant Superintendent immediately and make proper entries in the remarks
column of the register in Form VI-A and take such steps for issue of public
notice of the loss, destruction or theft as the Assistant Commissioner,
Superintendent or Assistant Superintendent may direct.
(10)
Any unused Form of declaration in stock with a registered
dealer on the date of cancellation of his certificate of registration shall be
surrendered to the Assistant Commissioner, Superintendent or Assistant
Superintendent.
(11)
No registered dealer to whom a Form of declaration has been
issued by the Assistant Commissioner, Superintendent or Assistant
Superintendent shall either personally or through any other person transfer the
same to another person except for the purposes of sub-rule (1).
(12)
A Form of declaration of which the particulars are
published by the Commissioner under sub-rule (13) shall not be valid for the
purposes of sub-rule (1).
(13)
The Commissioner shall publish in the Official Gazette the
particulars of the Form of declaration which is reported under sub-rule (9) to
have been lost, destroyed or stolen or which, in the opinion of the
Commissioner are likely to be misused.
(14)
(a) The Commissioner may, by notification, declare that
Forms of declaration of a particular series, design or colour shall be deemed
to be obsolete and invalid with effect from such date as may be specified in
the notification.
(b) The Commissioner may furnish
information in respect of Forms of declaration declared obsolete and invalid
under clause (a) of this sub-rule to other State Governments for publication in
their Official Gazette.
(15)
When a notification declaring Forms of declaration of a
particular series, design or colour to be obsolete and invalid is published
under sub-rule (14), all registered dealers shall, on or before the date with
effect from which the Forms are declared obsolete and invalid, surrender to the
Assistant Commissioner, Superintendent or Assistant Superintendent all unused
Forms of that series, design or colour which may be in their possession and
obtain in exchange such new Forms as may be substituted for the Forms declared
obsolete and invalid:
Provided that new Forms
shall not be issued to a dealer until he has rendered satisfactory account of
the old Forms issued to him and returned the unused ones, if any, to the
Assistant Commissioner, Superintendent or Assistant Superintendent.
Rule - 10. Furnishing of declaration of the name of manager of business.
(1)
Every dealer who is liable to pay tax under the Act and is
an undivided Hindu family, or an association, club, society, firm or company or
who carries on business as a guardian or trustee, or otherwise, on behalf of
another person, shall furnish to the authority competent to register him under
Section 7 a declaration stating the name, address and other particulars of the
person who shall be deemed to be the manager in relation to the business of the
dealer in the State.
(2)
The declaration mentioned in sub-rule (1) shall be in Form
III and shall be submitted within the time prescribed in sub-section (1) of
Section 7 or together with his application for registration under sub-section
(1) or (2) of the said Section whichever is earlier.
(3)
Any statement made, return furnished, accounts or documents
produced or evidence given by the manager or any person authorised by him in
this behalf; in course of any proceeding under the Act, shall be binding on the
dealer.
(4)
Whenever a new manager is appointed, the dealer shall,
within one month of such appointment, furnish to the authority referred to in
sub-rule (1) a revised declaration in Form III.
Rule - 11. Furnishing of information relating to change in ownership or nature of business.
(1)
Any dealer liable to pay tax under this Act who-
(a)
disposes of his business or any part of his business
whether by sale or otherwise; or
(b)
acquires any business or part of any business, whether by
purchase or otherwise; or
(c)
effects any other change in the ownership or constitution
of the business; or
(d)
discontinues his business or shifts his place of business;
or
(e)
changes the name or nature of his business or effects any
change in the classes of goods which he sells; or
(f)
starts a new business either singly or jointly with other
person; or
(g)
effects any change in the particulars furnished in an
application under Section 7 or a declaration furnished under Rule 10,
shall within one month of
the occurrence of any of the aforesaid events, inform [the
Assistant Commissioner, Superintendent, Assistant
Superintendent] accordingly; and if any such dealer dies, his successor or
legal representative shall likewise, inform the [Assistant
Commissioner, the Superintendent or the Assistant Superintendent].
(2)
A dealer or other person required by sub-rule (1) to
furnish information shall furnish, in writing, full details of the date, nature
and extent of the event necessitating the furnishing of information and shall
also furnish such further details, if any, as [the
Assistant Commissioner, the Superintendent or the Assistant Superintendent] may
direct.
Rule - 12.[Application of the Bihar Sales Tax Act, 1959][29]and the rules framed thereunder to certain matters.
The provisions of [the
Bihar Sales Tax Act, 1959] (Bihar Act 19 of 1959) and the Rules framed
thereunder shall [except
in so far as they relate to publication of a list of registered dealers and
publication of amendments of certificate of registration], mutatis
mutandis apply in respect of all procedural and other matters incidental
to the carrying out of the purposes of the Act, for which no provision is made
in these Rules or in the Central Sales Tax (Registration and Turnover) Rules,
1957.
Rule - 13. Penalties.
Any person contravening any provision of these Rules shall be punishable with
fine not exceeding five hundred rupees and when the offence is a continuing,
with a daily fine which may extend to fifty rupees for every day during which
the offence continues.
Form I
Form of Return
[See Rule 8]
Return for the period from
…......................... to …......................
Registration Mark and No. ........................ to
..............................
Name of the dealer
.................................................................
Status …..........................................................................
[Whether individual, HUF, association, club, firm, company, guardian or
trustee, etc.] Style of the business
......................................................
Rs. P.
(1)
Gross amount received or receivable by the dealer during
the period in respect of sales of goods.
Deduct-
(i)
Sales of goods outside the State (as defined in Section 4
of the Central Sales Tax Act, 1956).
(ii)
Sales of goods in course of export from India (as defined
in Section 5 of the Central Sales Tax Act, 1956).
(2)
Balance - Amounts received or receivable in respect of
inter-State sales and sales within the State.
Deduct: Amounts received
or receivable in respect of sales within the State.
(3)
Balance - Amounts received or receivable in respect of
inter-State sales.
Deduct-
(i)
Cash discount, if any, and cost of freight, delivery or
installation when such cost is separately charged;
(ii)
Sale price of goods returned by the purchaser, to the
extent deductible under sub-rule (2) of Rule 11 of the Central [Sales
Tax (Registration and Turnover) Rules, 1957]
(iii)
Sale-price in respect of exempted sales, if any.
(4)
Balance-Total taxable turnover on inter-State sales.
(5)
Break-up of item 4 with reference to category of goods and
sales.
(A)
Declared goods-
(i)
sold to registered dealers on prescribed declaration [vide
declaration(s) attached].
(ii)
sold otherwise.
(B)
Other goods-
(i)
Sold to registered dealers on prescribed declaration
(vide declarations attached.)
(ii)
Sold otherwise
Total
(6)
(i) Taxable at------% Rs. - -------on which tax amounts to Rs.
- ------------
(ii) Taxable at------% Rs. - -------on
which tax amounts to Rs. - ------------
(iii) Taxable at-----% Rs. - -------on
which tax amounts to Rs. - ------------
(iv) Taxable at------% Rs. - -------on
which tax amounts to Rs. - ------------
(v) Taxable at------% Rs. - -------on
which tax amounts to Rs. - ------------
(vi) Taxable at-----% Rs. - -------on
which tax amounts to Rs. - ------------
(7)
Total tax payable on Rs. - ----------amounts to Rs. -
------------
(8)
Tax paid, if any, by means of Treasury challan/ M.O. No. -
------------------ dated ---------
(9)
Balance due/excess paid, if any-------------
(1)
I enclose with this return the original copy of each of the
declarations received by me in respect of sales made to registered dealers,
together with a list of such declarations and ....statement(s) under sub rule
(3) of Rule 8.
(2)
I declare that the statements made and particulars
furnished in and with this return are true and complete to the best of my
knowledge and belief.
Place ............
Date ….........
............
Signature
............
Status
Acknowledgement
Received from a dealer
possessing Registration Certificate No a return of sales tax payable by him for
the period from to with enclosures mentioned therein
Place .................
Date .................
.................
Receiving Officer
Form II
Register of Forms of Declaration
[See Rule 9 (5)]
|
Receipts
|
|
Date of receipt.
|
Authority from whom
received.
|
Serial No. From
to.
|
Date of issue.
|
Serial No.
|
Name and address of sellers
to whom issued.
|
No. and date of order in
respect of which issued.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
|
|
|
Issues
|
|
Description of goods in
respect of which issued.
|
Value of the goods.
|
Sellers Cash
Memo/Challan no. in reference to which issued.
|
No. and date of Railway receipt
or other carrier’s challan for the goods.
|
Surrendered to sales tax
authorities.
|
Remarks.
|
|
8
|
9
|
10
|
11
|
12
|
13
|
|
|
Form II-A
Register of declaration Forms to be maintained by selling
dealers
[See Rule 9(2)]
|
Serial No.
|
Date of issue by the purchasing
dealers.
|
Book No.
|
No. of Form.
|
Name and address of the
purchaser from whom received and his Registration No.
|
No. and date of order,
in respect of which received.
|
Description of goods in
respect of which received.
|
Value of the goods.
|
Sellers’ Cash
Memo/Challan No. in respect of which received.
|
No. and date of Railway
receipt or other carrier’s Challan for the goods.
|
Remarks.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
|
|
Form III
Declaration stating name of Manager of business
[See Rule 10]
I/we….............known as…...........
carrying the business(es) known as…............... at…......................
and other places in the State of Bihar as]1 and liable to pay tax under the
Central Sales Tax Act, 1956, do hereby declare that l/Shri…...........son of…..............(place)…....................................who
is/am (mention here the status or designation)…...............of the said
concern, shall be deemed to be manager of the said business(es) at............….........../
all places within the State of Bihar for the purpose of the said Act, and shall
at all times comply* with the provisions of the said Act, and the Rules made
thereunder;
Place ............
............
Date ….........
Signature
….........
Status
….........
Counter-signature of person nominated ...........
Place ….........
Date .............
Status of person nominated
............
(1)
Enter here one of the following, as may be applicable-
(a)
the guardian/trustee or................
on..............behalf of .....
(b)
a Hindu undivided family known as....................
(c)
an association/club/or society, known as...................
(d)
a firm known as.................
(e)
a private limited company/co-operative society known
as...................
(2)
The declaration shall be signed in the case of-
(i)
a Hindu undivided family, by its manager;
(ii)
an association, club or society, by its President or
Chairman and the Secretary;
(iii)
a firm, by the partners having a total share of not less
than 50 per cent;
(iv)
a private limited company, by all its directors, or where
there are no directors, by the authorised representative of the company
nominated by the Chairman;
(v)
a public limited company or co-operative society, by the
Managing Agents, or where there are no Managing Agents, by the Chairman of the
Board of Directors and the Secretary.
Form IV
Register of Certificates in Form E-I/E-II
[See Rule 9A(3)]
|
Date of Receipt.
|
Authority from whom
received.
|
Serial No. From….. to.
|
Date of issue.
|
Serial No.
|
Name and address of
purchasing dealer to whom issued.
|
No. and date of puchaser’s
order in respect of which issued.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
|
|
|
No. and date of
declaration (Form C) with name of State.
|
Description of goods in
respect of which issued.
|
Cash Memo/Challan No. in
reference to which issued.
|
Value of the goods.
|
No. and date of Railway
receipt or other carrier’s challan for the goods.
|
Surrendered to sales tax
authority.
|
Remarks.
|
|
8
|
9
|
10
|
11
|
12
|
13
|
14
|
|
|
Form IV-A
Register of Certificates in Form E-I/E-II
[See Rule 9 A (5)]
|
Serial No.
|
Date of issue by the
selling dealer.
|
Book No.
|
No. of form.
|
Name and address of the
seller from whom received and his registration number
|
No. and date of order in
respect of which received.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
|
|
|
No. and date of
declaration (Form C) with name of State.
|
Description of goods in
respect of which received.
|
Value of goods.
|
Seller's Cash
Memo/Challan No. in respect of which received.
|
No. and date of Railway
receipt or other carrier's challan for the goods.
|
Remarks.
|
|
7
|
8
|
9
|
10
|
11
|
12
|
|
|
Form V
Particulars to be mentioned in inter-State sales register
[See Rule 6]
|
Serial No.
|
Seller’s invoice number
and date.
|
Serial No. of (a)
Declaration Form C (b) Certificate in Form D.
|
Names of the place and
State to which the goods have been despatched.
|
Names, address and
registration no., if any of the purchasers with name of State.
|
No. and date of the
order of the purchaser.
|
Description of the goods
sold, quantity, etc.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
|
|
|
Goods sold to registered
dealers
|
Goods sold to
unregistered dealers, or to registered dealers, for purposes other than those
specified in their registration certificates.
|
Sale price.
|
Amount of Sales tax
collected
|
Remarks.
|
|
For resale.
|
For use in manufacture
or processing of goods for sale.
|
For use in mining.
|
For generation or
distribution of power.
|
With Form C.
|
With Form D.
|
Without Form C or D.
|
|
8
|
9
|
10
|
11
|
12
|
13
|
14
|
|
|
|
|
|
|
|
|
|
|
|
|
Form VI
Register of Forms of declaration 'F'
[See Rule 9C(9)]
|
Date of receipt.
|
Authority from whom
received.
|
Serial No. from….. to….
|
Date of issue.
|
Serial No.
|
Name and address of
purchasers/transferees to whom issued along with his R.C. No.
|
No. and date of order in
respect of which issued.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
|
|
|
Description of goods in
respect of which issued.
|
Value of goods.
|
Seller’s Cash
Memo/Challan No. in respect of which issued.
|
No. and date of Railway
receipt or other carrier’s challan for the goods.
|
Name of Railway or ferry
station or airport or road transport company office from where the goods
despatched.
|
Surrendered to sales tax
authority.
|
Remarks.
|
|
8
|
9
|
10
|
11
|
12
|
13
|
14
|
|
|
Form VI-A
Register of declaration Forms to be maintained by selling dealars/transferors
[See Rule 9C(5)]
|
Serial No.
|
Date of issue by the
purchasing dealers/ transferee.
|
Book No.
|
No. of Form.
|
Name and address of
purchasing dealer/ transferee dealer from whom received and his R.C. No.
|
No. and date of order in
respect of which issued.
|
Value and quantity of
goods.
|
Sellers/transferees Cash
Memo/Challan no. in respect of which received.
|
No. and date of Railway
receipt or other challan for goods.
|
Remarks.
|
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
|
|
Form VII
Security Bond under the Central Sales Tax Rules, 1957
[See Rule 8A(1)(c)]
Know All Men by these
Presents that I/We ........................ [full name] am/are ......... [full
address] held and firmly bound unto the Government of Bihar, exercising the
executive power of the State of Bihar [hereinafter
referred to as the Government which expression shall unless excluded by or
repugnant to the context include the successors in-office and assigns including
any authority appointed under Section 8 of the Bihar Sales Tax Act,
1959] in the sum of rupees....[amount in figures and followed by the
amount in words] (hereinafter referred to as the said sum) to be paid to the
Government on demand, for which payment well and truly to be made, I/we bind
myself/ourselves, my/our heirs, executors and administrators and legal
representatives by these presents;
And Whereas the above
bounden has been required by the..........Commercial
Taxes.......Circle/Sub-Circle to furnish security for the said sum for the
purpose of securing the proper payment to tax payable under this Act, or for
the proper custody and the use of Forms, referred to in clause (a) of the first
proviso to sub-section (2) of Section 6 or sub section (1) of Section 6A or
clause (a) of sub-section (4) of Section 8 of the Central Sales Tax Act, 1956
and indemnifying the Government against all loss, costs or expenses, which the
Government may, in any way, suffer, sustain or pay by reason of the omission,
default or failure of the above bounden or any person or persons acting under
or for him/them to pay such tax in the manner and by the time provided by or
prescribed under the said Act, to make proper use of the registration
certificate and declaration forms.
Now the condition of the
above written bond is such that if the above bounden, his/their heirs,
executors, administrators and legal representatives or any person acting under
or for him/them pays the full amount of tax payable by him under the said Act, and
in the manner and by the time provided by or prescribed under the said Act, on
demand by the authority, such demand to be in writing and to be served upon the
above bounden his/their heirs, executors, administrators or legal
representatives or any person acting under or for him/them in the manner
provided by or prescribed under the said Act, and shall also at all times
indemnify and save harmless the Government from all and every loss, cost or
expenses which has been or shall or may at any time or times hereafter, during
the period in which the above bounden is held liable to pay tax under the said
Act, be caused by reason of any act, omission, default, failure or insolvency
of the above bounden or of any persons acting under or for him/them, then this
obligation shall be void and of no effect, otherwise the same shall be and
remain in full force.
And it is hereby Further Agreed that in the event of the death/ partition/
disruption/ dissolution/ winding up or the final cessation or the liability
under the Act, or the Rules prescribed thereunder of the establishment or the
intended business to which the certificate in Form B relates and registration
of the business so established under the said Act, of the above boundens, this
bond shall remain with authority or any officer duly uthorized by him in this
behalf for twelve years from occurring of any of the events aforesaid for
recovering any tax that may be payable by the above bounden or any loss, cost
or expenses that may have been sustained, incurred or paid by the Government
owing to the Act, omission, default, failure or insolvency of the above
boundens or any person or persons acting under or for him/them or the above
bounden’s heirs, executors, administrators and legal representatives and which
may not have been discovered until after the above bounden’s
death/partition/disruption/dissolution/winding up or final cessation of
his/their liability under the said Act, or the Rules prescribed thereunder the
establishment of the intended business and registration thereof under the said
Act:
Provided always that without prejudice to any other right or remedy for
recovering the tax, loss or damage as aforesaid it shall be open to the
Government to recover the amount payable under this bond as an arrear of land
revenue.
In Witness Whereof the said…....................[full name] has hereunto set
his hand this….........day of….............
Signed and delivered by the
abovenamed in the presence of .............
1.
2.
…............
Signature
…............
Status
We….............hereby, declare ourselves sureties for the bounden and
guarantee that he/they shall do and perform all that he/they has/have above
undertaken to do and perform and in case of his/their omission, default or
failure therein we hereby bind ourselves jointly and severally to forfeit to
the Governor of Bihar exercising the executive power of the Government of the
State of Bihar (hereinafter referred to as “the Government” which expression
shall unless excluded by or repugnant to the context include his
successor-in-office and assigns including any authority, appointed under
Section 8 of the Bihar Sales Tax Act, 1959), the sum of rupees…............(amount
in figures followed by amount in words) (hereinafter referred to as the “said
sum”) in which the above bounden has found himself or such other lesser sum as
shall be deemed to be sufficient by the authority to recover any amount of tax,
payable by the above bounden and remaining unpaid and also to recover any loss,
damage, cost or expenses which the Government may sustain, incur or pay by
reason of such omission, default or failure.
And we agree that the Government may, without prejudice to any other rights or
remedies of the Government recover the said sum from us jointly and severally
as an arrear of land revenue.
And we also agree that neither of us shall be at liberty to terminate his
suretyship except upon giving to the authority six calendar months notice in
writing of his intention so to do and our joint and several liability under
this bond shall continue in respect of all acts, omissions, defaults, failures
and insolvencies on the part of the above bounden until the expiration of the
said period of six months.
|
Signature of sureties in
presence of
(1)
(2)
In presence of-
(1)
(2)
|
Signature
Permanent address
Signature
Permanent address
|
This shall be signed by the proprietor of the business, if an individual, by
the Karta, if an undivided family, by an uthorized partner in the case of
a firm; by a Managing Director, Managing Agent or Principal Executive Officer
in the case of a company or corporation, by a Principal Executive Officer or
officer-in-charge in the case of a society, club, association, department of
Government or local authority.
Form VIII
Memorandum of appeal against an order of security deposit
under subsection (3H) of Section 7 of the Central Sales Tax Act, 1956
[See Rule 8A (3)]
Appeal No. ….....................................
of ….......................
Period to which the appeal relates ..............................................
Date of receipt by the appellate authority …...................................
Initials of the appellate authority
.............................................
To,
The…......of Commercial Taxes,
Circle/Sub-circle,
I...........(full name) son of............(full name) hereby prefer this appeal
against the order, dated..........passed by.....and furnish the following
particulars for that purpose:
(1)
Name and address of the dealer
(2)
Name and style of the business
(3)
Status of the dealer
(Write here individual,
undivided Hindu family, firm, company, corporation, association, society, club,
local authority, Government department, etc., as the case may be)
(4)
Registration No.
(5)
Location of the place of business.
(6)
Address to which communication should ordinarily, be
despatched (to be filled up only if this is different from the address
mentioned in item 1).
(a)
Mohalla/Road.
(b)
Village/Town.
(c)
Post Office.
(d)
Police Station.
(e)
Sub-Division.
(7)
Period to which appeal relates..............................
(8)
Date of service of demand notice....................
(9)
Details of turnover and tax assessed for the year
As determined by assessing authority'
As admitted by the appellant
(a)
Gross
turnover.......................................................
(b)
Taxable
turnover.....................................................
(c)
Total amount of security/additional security
demanded................
(d)
Total amount of tax assessed or reassessed during the year.
(10)
Amount in dispute-
(a)
Tax ..................................
(b)
Security/additional
security.........................................
(11)
List of papers and documents filed-
(a)
Challan No date....for Rs.....................showing deposit
of fee payable on this memorandum of appeal.
(b)
Certified copy of the order appealed against, together with
the notice of demand.
(c)
Challan No date for Rs showing deposit of security/
additional security amount or proof of deposit of security by other means as
mentioned in 8A(4)
(d)
Three extra copies of this memorandum.
(12)
Statement of facts of the case and prayer-
(a)
The facts of the case are as follows:
(b)
The points at issue are as follows:
(c)
Grounds of appeal are as follows:
(d)
Relief sought is as follows:
Verification
I, do hereby declare that
above particulars and statements are correct and complete to the best of my
knowledge and belief.
Place …...........
..............
Date ..............
Signature
…...........
Status
Acknowledgement
Received from….......memorandum
of appeal in form for the period together with/without the papers and documents
specified in item 11 of the memorandum of appeal.
The appeal number allotted is.....of.....
…...........
Signature
…...........
Designation
The memorandum shall be signed by the proprietor of the business, if an
individual; by the karta, if an undivided Hindu family; by an authorised
partner in the case of a firm; by an Managing Director, Managing Agent or
Principal Executive Officer or Officer-in-charge in the case of a society,
club, association, department of Government or local authority or by the
manager, declared under Rule 10.
Notifications
Notification No. 4226,
dated 19.3.1957. - In exercise of the powers conferred by clause (j)
of Rule 2 and Rule 33 of the Bihar Sales Tax Rules, 1949, the Governor of Bihar
is pleased to notify that a dealer who has no fixed place of business in the
State of Bihar, and who has been registered in the Central Circle under
sub-section (3) of Section 7 of the Central Sales Tax Act, 1956 (74 of 1956)
and possesses a registration certificate or who being so liable to be
registered, is directed by the Commissioner of Sales Tax, by general or special
order, to be registered in the Central Circle-
(i)
the Patna Treasury shall be the "Government
Treasury" where payment of tax shall be made by such dealer, and
(ii)
the Collector of Patna shall be the Collector to whom
applications shall be made for recovery of the whole amount of the tax or
penalty, or both remaining unpaid, as an arrear of land revenue.
Notification No. STGL-AR 102/57/9777,
dated 28.6.1957. - In pursuance of item 3 of the
Schedule appended to the Government of India, Ministry of Finance Order No. SRO
643, dated the 22nd February, 1957, published in the Gazette of India,
Extraordinary, dated the 28th February, 1957 the Superintendent of [Sales
Tax], Central Circle, Bihar, Patna, is specified as the authority to whom
applications for registration under sub-section (1) of Section 7 of the Central
Sales Tax Act, 1956 (74 of 1956), of a dealer having no fixed place of business
in the State, shall lie.