CENTRAL SALES TAX (GUJARAT) RULES, 1970

CENTRAL SALES TAX (GUJARAT) RULES, 1970[1]

PREAMBLE

In exercise of the. powers conferred by subsection (3), (4) and (5) of section 13 of the Central Sales Tax Act, 1956 [2](74 of 1956), the Government of Bombay hereby makes the following rules namely :-

Rule - 1. Short title and extent.

[3][(1) These rules may be called "The Central Sales Tax (Gujarat) Rules", 1970]

(2) They extend to the whole of 3[the State of Gujarat].

Rule - 2. Definitions.

In these rules, unless there is anything repugnant to the subject or context,

(i)       "Act" means The Central Sales Tax Act. 1956 (LXXIV of 1956);

[4][(ii) "Gujarat Value Added Tax Law" means The Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005), as in force in the State of Gujarat;]

(iii)   "Commissioner" means the Commissioner of Commercial Tax, Special Commissioner, Additional Commissioner, Joint Commissioner or Deputy Commissioner, appointed under the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005)

(iv)   "Commercial Tax Officer" means an officer appointed as such under the Gujarat Value Added Tax Law; and in relation to a dealer, the Commercial Tax Officer within whose local jurisdiction such dealer has one or more places of business;]

(v)   "Section" means section of the Act;

(vi)   "Warehouse" means any enclosure, building or vessel in which a dealer kept his stock of goods for sate.

Rule - 2A. [Furnishing the security.

(1)     Every dealer required in accordance with the provisions of sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 to furnish security or as the case may be, additional security shall-

(i)       furnish a bond executed by himself in Forms XI (B) with one surety acceptable to the authority who passes the order under the said subsection (2A) or (3A) of section 7 for such sum as the authority may specify in the order in this behalf and the surety shall execute a bond in Form XI (B), or

(ii)      Deposit Government securities in the form of Stock certificate or Government promissory notes of a market value not less than the sum as may be specified in the order or National Saving Certificates, National Plan Certificate, National Plan Saving Certificate or Treasury Saving Certificates of the face value of not less than the said sum, duly endorsed in favour of the Commissioner or furnish to the Commissioner, the guarantee of a bank approved by Government, agreeing to pay to the Commissioner on demand a sum not exceeding the amount determined as aforesaid, or

(iii)     Deposit with the Commissioner in cash such sum as may be specified in the order.

(2)     Where by reason of an order under sub-section (3D) of section 7, the security furnished by a dealer is rendered insufficient, he shall make up the deficiency by furnishing security, or as the case may be, additional security, in the manner specified in sub-rule (1), within thirty days of the order under the said subsection (3D) of section 7.][5]

Rule - 2B. [Appeal under sub-section (3H) of section-7.

(1)     An appeal under subsection (3H) of section 7 shall lie to the Assistant Commissioner of Sales Tax appointed under The Gujarat Sales Tax Act, 1969.

(2)     The appeal shall-

(i)       be in writing

(ii)      specify the name and address of the appellant;

(iii)     specify the date of the order against which it is made ;

(iv)    specify the amount of security or as the case may be, additional security, required to be furnished or the amount of security fortfeited under sub-section (3D) of section 7 or the amount of security refused to be refunded under sub-section (3G) of section 7;

(v)      contain a clear statement of facts;

(vi)    state precisely and in brief the relief prayed for;

(vii)   Specify reason, if appeal is not made within the time allowed;

(viii)  specify reasons, if appeal is made without furnishing the whole or any part of security required to be furnished; and

(ix)    be signed and verified by the appellant or by legal practitioner engaged by him or by an agent duly authorised by him in writing in that behalf, in the following form namely :-

I.........................................legal practitioner engaged by/agent appointed by the appellant named in the above memorandum of appeal, do hereby declare that what is stated herein is true to the best of my knowledge and belief.

Signature

Name of the person signing the declaration

(Status of the person signing declaration in relation to the dealer).

(3)     The appeal shall as far as possible be in accordance with Form IX (B)(1).

(4)     The appeal shall be accompanied by either the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained, at the time of the presentation of the appeal, to the satisfaction of the appellate authority.

(5)     The appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.

(6)     On a memorandum of appeal under this rule, a fee, equivalent to 5% of the amount in dispute of security or additional security required to be furnished or the amount of security forfeited or the amount of security refused to be refunded calculated to the nearest rupee subject to the minimum of Rs. 10 and the maximum of Rs. 150 shall be paid in court-fee stamps.

(7)     The appeal may be summarily rejected, if it-

(i)       it is not made within thirty days of the service of the order against which the appeal is made; or

(ii)      omits to state any of the particulars specified in this rule; or

(iii)     is not accompanied by the order or duly authenticated copy thereof against which the appeal is made; or

(iv)    is made without furnishing the security; or

(v)      does not bear the court-fee stamp;

Provided that no appeal shall be summarily rejected unless the appellant is given reasonable opportunity to amend the appeal or carry out the other requirements specified in the sub-rule.

(8)     (a) If the appellate authority does not summarily reject the appeal, it shall fix the date of hearing. The date so fixed shall not be earlier than fen days from the date of which intimation thereof is given to the appellant or to his agent or to the legal practitioners engaged by the appellant:

Provided that the date earlier than aforesaid may be fixed for hearing if the appellant or his agent or the legal practitioner engaged by him agrees thereto in writing, with the concurrence of the other side, if any.

(b) The authority aforesaid may for sufficient reasons to be recorded in writing adjourn at any stage the hearing of an appeal to a different time on the same day or to any other day.

(c) If on the date and at the time fixed for hearing or any other date or at any other time to which the hearing may be adjourned, the appellant, does not appear before the said authority either in person or through an agent, the said authority may decide it exparte :

Provided that if within thirty days from the date on which the. appeal was decided ex parte under this sub-rule, the appellant makes application to the appellate authority for setting aside the order and satisfied it that the intimation of the date of hearing was not only served on him or that he was prevented by sufficient cause from appearing when the appeal was called on for hearing, the said authority shall make an order setting aside an ex parte decision upon such terms as it thinks fit, and shall appoint a day for proceeding with the appeal.

(9)     A copy of the order passed in appeal shall be supplied free of charge to the Appellant.][6]

Rule - 3. Manner in which accounts shall be kept.

The particulars of all sales made by a dealer in the course of inter-State trade or commerce shall be entered by him in a separate account, and where a dealer keeps a day book of sales it shall form a separate part of section thereof. The name of the registered dealer, if any, to whom goods have been sold the number of his certificate of registration under the Act and the serial number of the declaration under sub-section (4) of section 8, if any, obtained form such dealer shall be specified in such account against the entry relating to each sale. The amount of tax payable under the Act in respect of each sale and the net amount of sale price as well as other sums received which do not form part of the sale price shall be entered in separate columns in the said account and the columns shall be totalled for each period for which the turnover of the dealer is determined for the purposes of paying tax under the Act.

Rule - 3A. [Authority from which certificates referred to in sub-section (2) of section 6 may be obtained and custody thereof.

(1)     The forms of certificates prescribed under sub-section (2) of section 6 may be obtained by a registered dealer, or any person duly authorised by him in writing, from the [7][Commercial Tax Officer], but where a dealer has place of business within the jurisdiction of two or more Sales Tax Officer, such forms may be obtained from the [8][Commercial Tax Officer] having jurisdiction over that place of business which the dealer may declare to be his chief place of business.

(2)     Such forms of certificates shall be kept by the dealer in his own custody or in the custody of any person duly authorised by him in writing, and such dealer shall be personally responsible for the loss, destruction or theft of any such form or forms or the loss of Government revenue, if any resulting directly or indirectly forms such theft or loss and the amount of such loss of Government revenue shall be recoverable from the dealer as an arrear of land revenue.

(3)     No selling dealer shall give nor shall a purchasing dealer accept, any declaration except in a form obtained by the selling dealer under sub-rule (1) and not declared obsolete or invalid by the Commissioner under the provision of sub-rule (8) or rule 4-A.][9]

Rule - 3B. [Use of forms of certificate prescribed under sub-section (2) of section-6.

(1)     In the case of first sale falling under clause (a) or (b) of subsection (2) of section 6a Certificate in Form E-1 appended to The Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the "said Form-E-1"), shall be issued by the dealer effecting the sale (hereinafter in this rule referred to as "the first selling dealer") to a registered dealer (hereinafter referred to as the "first purchasing dealer" to whom he effects the sale.

(2)     Before furnishing a certificate in the said Form E-I the first selling dealer or any person authorised by him in this behalf, shall fill in all the prescribed particulars in the form and shall also affix his usual signature in the space provided in the form for this purpose. Thereafter the "Counterfoil" of the form shall be retained by the first seller and the other two portions marked "Original" and "Duplicate" shall be made over by him to the first purchasing dealer :

Provided that no certificate in the said Form E-I shall cover more than one transaction of sale.

(3)     In the case of any sale effected by transfer of documents of title to the goods which is subsequent to a first sale falling under sub-rule (1), a certificate in [10][Form 'E-II'] appended to the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the "said Form E-II") shall be issued by the selling dealer (hereinafter referred to as the "subsequent selling dealer") to a registered dealer (hereinafter referred to as the subsequent purchasing dealer") to whom he effects the sale.

(4)     Before furnishing a certificate in the said form E-II, the subsequent selling dealer or any person authorised by him in this behalf shall fill in all the prescribed particulars in the form and shall also affix his usual signature in the space provided in it. Thereafter, the "Counterfoil" of the form shall be retained by the subsequent selling dealer and other two portion marked 'Original' and 'Duplicate' shall be made over by him to the subsequent purchasing dealer :

Provided that no certificate in the said Form E-II shall cover more than one transaction of sale.

(5)     (a) The first purchasing dealer who claims an exemption from tax under sub-section (2) of section 6 in respect of his subsequent resale of goods to another registered dealer by transfer of documents of title of the goods shall, at the time when assessment is being made in his case by the notified authority, produced before the notified authority for verification, the portions marked 'Duplicate' and 'Original' of the certificates in the said Form E-I received by him from the first selling dealer. The notified authority may retain the 'Original' of such of the certificates as it may deem necessary.

(b) The subsequent purchasing dealer who claims exemption from tax under sub-section (2) of section 6 in respect of his subsequent resale of the goods to another registered dealer by transfer of documents of title to the goods shall, at the time when assessment is being made in his case by the notified authority, produce before the notified authority for verification, the portions marked 'Duplicate' and 'Original' of the certificates in the said Form E-II received by him from the subsequent seller. The notified authority may retain the 'Original' of such of the certificates as it may deem necessary][11].

Rule - 3C. [Authority from which declaration forms under section 6A may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.

(1)     The forms of declaration prescribed under sub-rule (4) for the purpose of sub-section (1) of section 6A may be obtained by a dealer or any person duly authorised by him in writing from the [12][Commercial Tax Officer]. Such forms shall be available only in a book of twenty-five declarations and a fee of [13][Rs. 32.00 for a book containing 25 forms and Rs. 125.00 for a book containing 100 forms] in court-fee stamps shall be charged for every such book of twenty-five declaration forms.

(2)     Such forms of declarations shall be kept by the dealer in his own custody or in the custody of any person duly authorised by him in writing and such dealer shall be personally responsible for the loss, destruction or theft of any such form or forms or the loss of Government revenue, if any, resulting directly or indirectly from such theft or loss and the amount of such loss of government revenue shall be recoverable from the dealer as an arrear of land revenue.

(3)     No transferee shall give nor shall a transferor accept from a transferee, any declaration except in the form prescribed under sub-section (4) and obtained from the officer specified in sub-rule (1).

Explanation :- In this sub-rule and in sub-rules (4) and (5) the term "transferee" means the persons who is the principal officer of the other place of business to which any goods are transferred by a dealer or his agent or principal as the case may be, and the terms "transferor' means the dealer who transfers to any other place of his business or to his agent or principal as the case may be.

(4)     In the case of transfer of goods falling under section 6A, a declaration in Form 'F' appended to The Central Sales Tax (Registration and Turnover) Rules, 1957 (herein after to as the said form 'F') shall be issued by the transferee to the transferor.

(5)     Before furnishing a declaration in the said Form "F" the transferee or any person authorised by him in this behalf shall fill in all the prescribed particulars in the form and after verifying about correctness thereof shall also affix his usual signature in space provided in the form for this purpose and specify his status in relation to the transferer and transferor. Thereafter the "Counterfoil" of the form shall be retained by the transferee and the other two portions marked "Original" and "Duplicate" shall be made over by him to the transferor.

Provided that no declaration in Form F' shall cover more than one transaction relating to transfer of goods;

Provided further that where a duly completed and signed declaration form issued as aforesaid has been lost, a duplicate thereof shall be prepared in a like manner but with the following certificate in red ink across the page on each of the three parts of the duplicate declaration form, namely:-

"I hereby certify that this is the duplicate of a declaration form No.... signed on...... and issued to...................... who is a dealer of ................................. (State) and whose Registration Certificate No........................ (if any) is .................." and the said declaration shall be duly signed and the three parts of the duplicate so prepared shall be disposed of in the same manner as the three parts of the declaration form originally prepared.

(6)     A dealer, who claims under section 6A that he is not liable to pay tax in respect of any goods shall, on demand, produce before the notified authority the portions marked 'Duplicate' and 'Original' of the declaration for verification. The notified authority may retain the original of such of the declaration as he may deem necessary.

(7)     Any dealer, who claims under section 6A that he is not liable to pay tax in respect of any goods shall keep and maintain a true account in chronological order of all of the transfer of goods made by him showing the following details.

(a)      Name and full address of the place of business, agent/principal outside the state to whom goods are transferred.

(b)      Description of goods so despatched and their quantity and value.

(c)      Railway receipt number, transport receipt number and date under which the goods were despatched.

(d)      Name and address of the carrier.

(e)      In respect of goods transferred outside the State of sale thereby dealer's place of business or agent-Number and date of the bill, party or account sale and the amount thereof.

(f)       In respect of goods purchased on behalf of the principal outside the State and transferred-name and address of the dealer from whom purchased and his bill number, date and amount of the bill.

(g)      Date and mode of remittance of amount by the place of business/agent/principal outside the state.

(8)     The dealer who claims under section 6A that he is not liable to pay tax in respect of any goods shall keep and also maintain-

(a)      Copy of the authorisation sent to the principal officer of the other place of business or agent outside the State for the sale of goods transferred.

(b)      Copy of the authorisation sent by he principal outside the State for purchased of goods so transferred.

(c)      Written contract, if any, between the principal and the agent.

(d)      Copies of bills issued by the principal officer of the other place of business or agent outside the State of the purchasers in the other State.

(e)      Patties. i.e., account sale rendered by the agent to the principal showing the gross amount of the bill and deduction on account of commission and incidental charges.][14]

Rule - 4. Authority from which Declaration Forms may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.

(1)     The forms of declaration prescribed under sub-section (4) of section 8 [15][or under sub-section (3) of section (5) 1] may be obtained by a registered dealer, or any person duly authorised by him in writing, form the [16][Commercial Tax Officer], but where a dealer has place of business within the jurisdiction of two or more [17][Commercial Tax Officer), such forms may be obtained from the [18][Commercial Tax Officer] having jurisdiction over that place of business which the dealer may declare to be his chief place of business. [19][A fee of [20][Rs. 32.00 for a book containing 25 forms and Rs. 125.00 for a book containing 100 forms] in court-fee stamps shall be charged for every book for twenty-five such declaration forms.]

(2)     Such forms of declaration shall be kept by the dealer in his own custody, or in the custody of any persons duly authorised by him in writing, and such dealer shall be personally responsible for the loss, destruction or theft of any such form or forms or the loss of Government revenue, if any, resulting directly or indirectly from such theft or loss and the amount of such loss of Government revenue shall be recoverable from the dealer as an arrear of land revenue.

(3)     Before furnishing the declaration of the selling dealer the purchasing dealer or any responsible person authorised by him in his behalf shall fill in all required particulars in the Form and shall also affix his usual signature in the space provided in the Form for this purpose. There after, the "Counter foil" 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 :

[21][** ** ** ** ]

(4)     No purchasing dealer shall give nor shall a selling dealer accept any declaration except in a Form obtained by the purchasing dealer under sub-rule (1) and not declared obsolete or invalid by the [22][Commissioner] under the provisions of sub-rule (13)

[23][(5) A registered dealer, who claims to have made a sale to another registered dealer, shall, at the time, when assessment is being made in his case by the notified authority produce before the notified authority the portions market "Duplicate" and "Original" of the declaration for verification. The notified authority may retain the "Original" of such of the declaration as he may deem necessary.]

[24][** ** ** **]

Rule - 4A. [Maintenance of records of certificates and declaration under sub-section (2) of section 6 and clause (a) of sub-section (4) of section 8 and matters incidental thereto.

(1)     A dealer making sales in the course of inter-State trade or commerce, shall, for the purpose of claiming exemption under sub-section (2) of section 6 or sub-section (4) of section 8 maintain a register in Form 1(B) in respect of such sales :

Provided that where the dealer issues invoices in respect of such sales containing all the particulars required to be shown in the register in Form 1 (B) and preserves them in a serial order bound in a book form for each fortnight or month, so as to preclude any possibility of insertion, removal or substitution of such invoice, such dealer may not maintain a register in Form-I (B).

(2)     Every registered dealer who has obtained certificate forms under sub-rule (1) or rule 3-A or declaration forms under sub-rule (1) of rule 4 shall immediately on their receipt record in a monthly account book the numbers and serial numbers of the certificate and declaration forms, as the case may be, so obtained by him. He shall also make further entries in the said account as and when the issues such declaration forms [25][The extract of this account shall be incorporated at Item No. 3 in Form III (B) for the relevant period.)

(3)     Where any of the certificate forms obtained by a dealer under sub-rule (1) of rule 3-A or any of the declaration forms obtained by him under sub-rule (1) of rule 4 is lost, destroyed or stolen, the dealer shall report the fact to the [26][Commercial Tax Officer] immediately and take such other steps to issue public notice of the loss, destruction or theft as the [27][Commercial Tax Officer] may direct.

(4)     Any unused declaration or certificates forms remaining in stock with a registered dealer on the cancellation of his registration certificate shall, within two working days of the date of cancellation, be surrendered to the [28][Commercial Tax Officer] from whom the form were obtained.

(5)     No registered dealer to whom a declaration or certificate form is issued by the [29][Commercial Tax Officer] shall, either directly or through any other person, transfer the same to another person except for the lawful purposes of sub-rule (2) and (4) of rule 3-B and or sub-rule (3) of rule 4 or allow the same to be used by another person in any manner whatsoever.

(6)     A declaration or certificate form which has been lost or stolen or destroyed while in the possession of a person to whom it has been supplied in accordance with the provisions of sub-rule (1) of rule 3-A or sub-rule (1) of rule 4 shall not be valid for the purpose of sub-rules (2) of rules 3-B and sub-rule (3) of rule 4.

(7)     The [30][Commissioner] shall, from time, to time, publish in the Official Gazette the particulars of the declaration and certificate forms in respect of which a report is received under sub-rule (3) and shall forward a copy of such particulars to all other State Governments.

(8)     (a) The [31][Commissioner] may, by notification in the Official Gazette, declare in advance that declaration or certificate forms 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 to all other State Governments.

(b) Where the [32][Commissioner] received any intimation from any State under clause (a) that a particular series, design or colour of declaration of certificate forms in the State has been declared by that State, to be obsolete or invalid, he shall publish such intimation in the Official Gazette.

(9)     Where a notification declaring forms of a particulars series, design or colour obsolete invalid is published under sub-rule (8), all registered dealers shall on or before the date with effect from which the forms are so declared obsolete or invalid surrender to the [33][Commercial Tax Officer] 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 account of the old forms lying with him and returned the balance, if any, in his hand to the [34][Commercial Tax Officer].][35]

Rule - 4B. [Grant of certificate under section 8(4)(b).

(1)     A certificate in Form "D" appended to The Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as the aforesaid Form "D"), may be issued for the purpose of clause (b) of sub-section (4) of section 8 by any officer duly authorised by the Central Government under the said clause (hereinafter referred to as the "authorised Officer"). Before issuing such certificate, the authorised Officer shall duly fill in the certificate form and affix his usual signature and seal in the space provided in the form for that purpose. Thereafter, the "Counterfoil" of the form shall be retained by the authorised Officer and the other two portions market "Original" and "Duplicate" shall be made over by him to the selling dealers.

[36][** ** ** **]

(2)     A registered dealer who claims to have made a sale covered by clause (b) of sub-section (4) of section 8 shall, at the time when assessment is being made in his case by the notified authority, produce before the notified authority for verification the portions marked "Duplicate" and "Original" of the certificate in the said Form "D" received by him from the authorised Officer. The notified authority may retain the "Original" of such of the certificates as it may deem necessary.][37]

Rule - 5. [Submission of returns.

(1)     Every dealer registered under the Act shall unless he had been exempted in this behalf by the [38][Commissioner], by an order in writing in this behalf, furnish a return in [39]["along with the information in Appendix-I and Appendix-II appended to Form III (B)"] in respect of each period for which his turnover is required to be determined under rule III of [40][The Central Sales Tax (Registration and Turnover) Rules, 1957, Such return shall inter alia contain the particulars relating to the inter-State sales on which tax is leviable in the [41][State of Gujarat] under section 9 of the Act and shall be furnished to the [42][Commercial Tax Officer] within [43][Thirty days from the expiry of the period] to which the return relates and to each return he shall attach one copy of the receipts challan in Form-IV(B) in respect of tax due according to such return and an abstract in Form-I(B)(I):

[44][Provided that where a dealer registered under the Act is required under the Central Sales Tax Law [45][or value Added Tax Law, as the case may be] to furnish annual return he shall, except for the last quarter of the year, furnish a quarterly declaration in Form-III(B) (I) for all the remaining quarters of the year and annual return in Form-III(B) in the last quarter along with the challan in Form-IV(B) in respect of the tax due according to such declaration or return, as the case may be.]

[46][Provided further that a registered dealer shall furnish Annual return within three months from the end of the Year to which the annual return relates]

[47]["Provided also that a registered dealer required to submit the return by way of uploading on the official web site of the Commissioner of Commercial Tax under the Gujarat Value Added Tax Act, 2003 and the rules made there under, shall also submit return in Form III(B) along with the information in Appendix -I and Appendix-II by way of uploading on the official web site of the Commissioner of Commercial Tax.]"

(2)     If any dealer, having furnished returns under sub-rule (1), discovers any omission or wrong statement, he may furnish a revised return before the expiry of [48][one month] next following the period to which the return relates.

[49][(3) Notwithstanding anything contained in this rule, the return related to the month of April, 2006, may be furnished by the registered dealer on or before 30th June, 2006].][50]

Rule - 6. [Period for preservation of Account books, etc.

Every registered dealer shall preserve all books of accounts, registers and other documents deluding bills, cash memoranda, invoices, vouchers and other documents relating to the stocks, purchases, despatches and deliveries of goods, till assessment for the relevant period is duly completed in accordance with the provisions of the Act.][51]

Rule - 7. Furnishing of information, inspection of books, accounts, etc.

(1)     The [52][Commissioner] may, by notice [53][in Form IV A(B)], require any dealer to produce before him any accounts or documents or to furnish any information relating to the stocks of goods or of purchases, sales and deliveries of goods by him or any other information relating to his business as may be necessary for the purpose of the Act.

(2)     All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries of goods by, any dealer and of goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by the [54][Commissioner] and the [55][Commissioner] may take or cause to be taken such copies or extracts therefrom as appear to him necessary for the purposes of the Act.

(3)     Unless the [56][Commissioner] deems it necessary to make a surprise visit, he shall give reasonable notice in writing to the dealer of his intention to inspect the accounts, registers, documents or stocks of goods of such dealer and in fixing the date, time and place for the purposes, shall as far as possible, have due regard to the convenience of the dealer.

(4)     If the [57][Commissioner] has reason to suspect that any dealer is attempting to evade the payment of tax due him under the Act he may for reasons to be recorded in writing seize such accounts, register or documents of the dealer as may be necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.

Provided that he shall not retain such accounts, register or documents for more than 21 days without recording his reasons in writing for doing so.

(5)     For the purpose of sub-rule (3) or (4) the [58][Commissioner] may enter and search at all reasonable time any place of business or warehouse of any dealer or any other place where the [59][Commissioner] has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stocks of goods relating to his business.

Rule - 8. Declaration as to manager of undivided Hindu Family, Association, etc.

Every dealer who is liable to pay tax under the Act and who is an undivided Hindu family, association, club, society, firm or company or any person who caries on business as a guardian or trustee or otherwise on behalf of another person while making an application for registration shall furnish to the [60][Commercial Tax Officer] a declaration in [61][Form V(B)] stating the name of the person who shall be deemed to be the Manager in relation to the business of dealer in the [62][State of Gujarat]. If any change occurs in the person managing the business, fresh declaration in the said Form shall be furnished to the [63][Commercial Tax Officer] within 30 days from the date of such change.

Rule - 9. Intimation in the event of change of ownership or in nature of business.

(1)     If any registered dealer liable to pay tax under the Act -

(a)      sales or otherwise dispose of his business or any part of his business or effect or comes to know of any other change in the ownership of the business. or

(b)      discontinues his business or changes his place of business or opens new place of business.

he shall within 30 days of the occurrence of any of the events mentioned in clauses (a), (b) and (c) send an intimation of particulars of such change in writing together with the Certificate of Registration of the [64][Commercial Tax Officer]

(2)     If any registered dealer dies, his legal representatives shall within 60 days from the death inform the [65][Commercial Tax Officer] about the date of the dealer's death and the names and addresses of his legal heirs.

Rule - 9A. [Forms.

(a)      The notice summoning a dealer for assessment or reassessment under the Act shall be in Form VI (B).

(b)      The order of assessment under the Act shall be in Form VII (B).

(c)      The final notice of assessment under the Act shall be in Form VIII (B).

(d)      An appeal against an order of assessment shall as far as possible be in accordance with Form IX (B).

(e)      An application for revision against any order passed in any appeal shall far as possible in Form X (B)][66].

Rule - 9B. [Amendment of Registration Number.

(i)       Every registered dealer will be allotted registration number in Form-B.

(ii)      Every dealer whose registration certificate is in force shall within thirty days submit the certificate of registration for amendment of registration number to the registering authority in whose jurisdiction his chief place of business is situated.

(iii)     Where the dealer has submitted the certificate of registration for amendment of registration number, the registering authority shall return to the dealer the certificate of registration after making amendment referred to in clause (i).

(iv)    If the dealer fails to submit the certificate of registration for amendment of registration number within the time stipulated in sub-clause (ii), and carries out sales and purchase transaction on the strength of old registration number beyond 1-10-2005, the Commissioner shall impose upon such dealer by way of penalty, a sum of rupees fifty for each day of default."][67]

Rule - 10. Penalty.

A breach of these rules shall be punishable withififce which extend to [68][one thousand rupees] and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for everyday during which the offence continues.