PUNJAB GENERAL SALES TAX RULES, 1949

PRELIMINARY

Rule - 1. Short Title.

(1)     These rules may be called the Punjab General Sales Tax Rules, 1949.

(2)     They shall come into force on the 1st April, 1949.

Rule - 2. Definitions.

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

(a)      "Additional Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner.

(aa) "Agent" means a person authorised by a dealer in writing to appear on his behalf before an assessing authority, a Deputy Excise and Taxation Commissioner, the Commissioner, Tribunal or any other officer appointed by the State Government to assist the Commissioner under section 3(1) of the Act, being:-

(i)       a relative of the dealer; or

(ii)      a person regularly employed by the dealer; or

(iii)     a Barrister-at-law or Solicitor or any other person entitled to plead in any court of law in India; or

(iv)    a person who has been enrolled as a registered accountant in the Register of Accountants maintained by the Central Government under the Auditors' Certificate Rules, 1932, or holds a restricted certificate under the Restricted Certificate Rules, 1932 or has passed any Accountancy examination recognised in this behalf by the State Government or is a bona fide Income-Tax Practitioner.

(b)      "Appropriate Assessing Authority" in respect of any particular dealer means the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the dealer's place of business is situated or if the dealer has more than one place of business in Punjab the Assistant Excise and Taxation Commissioner or the Excise and Taxation Officer within whose jurisdiction the head office in Punjab of such business is situated or such other person as may be appointed under section 3 of the Act and authorised by the State Government to make assessment in respect of such dealer within the meaning of clause (a) of section 2 of the Act;

(c)      "Appropriate Government Treasury" means a treasury or sub-treasury of Government or a branch of the State Bank of India, or a branch of the State Bank of Patiala situated in the district in which the dealer concerned has his place of business or the head office of the business in Punjab if the business carried on at more than one place in the State;

Explanation. - The Branch of the State Bank of Patiala shall be deemed to be the appropriate Government Treasury only in relation to dealers within the territories which immediately, before 1st November, 1956, were comprised in the State of Pepsu and at places where there is no treasury or sub-treasury of Government or a branch of the State Bank of India.

(d)      "Assistant Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;

(e)      "Collector" means the Collector of district within which a dealer has his place of business or the head office of the business if the business is carried on at more than one place;

(f)       "Deputy Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;

(g)      "Excise and Taxation Officer" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner and includes an Excise and Taxation Officer (Enforcement) and an Excise and Taxation Officer (Mobile Squad);

(h)     "Form" means a form appended to these rules;

(i)       "Inspector" means a Taxation Inspector or a Taxation Sub Inspector;

(ii)      "Joint Excise and Taxation Commissioner" means the person appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner;

(i)       "Month" means a calendar month;

(j)       "Owner of goods" means the owner of goods and shall include the consignor or the consignee, as the case may be;

(k)      "Place of business" means any place where the dealer sells any goods or carries on any process of manufacture or stores goods or keeps accounts of his purchases or sales;

(l)       "State Government" means the Government of Punjab;

(m)    "Return period" means the period for which returns are prescribed to be furnished by a dealer;

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

(o)      "The Act" means the Punjab General Sales Tax Act, 1948;

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

(q)      "Ward" means a geographical area which may be demarcated by the Commissioner from time to time for the purposes of these rules.

CERTIFICATE OF REGISTRATION

Rule - 3. Form of application for registration 4/ss. 7 and 8.

(a)      The application for registration under section 7 or section 8 shall be made to the appropriate Assessing Authority. It shall be in form S.T.I. It shall be signed by the proprietor of the business or in the case of a firm, by a partner or director of the firm, or in the case of a Hindu Joint Family business, by the manager or Karta of the Hindu Joint family or in the case of a company incorporated under the Indian Companies Act, 1913, or under any other law, by the principal officer managing the business or in the case of a Government Department by the head of Department or any other officer/officers duly authorised in writing by him;

(b)      An application referred to in sub-rule (a) shall be accompanied by a deposit receipt of rupees five in the appropriate Government treasury.

Rule - 4. Contents of application for registration.

In the application referred to in rule 3(a), a dealer shall also specify:-

(i)       the name and style of the business together with its location and branches, if any;

(ii)      the nature of his business (e.g. whether agriculture, horticulture, mining, manufacturing, whole sale distribution, retail distribution, contracting or catering or any combination of these);

(iii)     what class or classes of goods he ordinarily purchases -

(a)      for use in the manufacture of goods for sale;

(b)      for containers or other packing materials;

(iv)    what class or classes of goods he manufactures for sale;

(v)      whether he imports any goods direct from outside the State;

(vi)    the gross turnover of the business for the preceding year;

(vii)   the script in which he keeps his accounts;

(viii)  where the applicant is not a company incorporated under the Indian Companies Act, 1913 or any other law, the names and addresses of the proprietor of the business or the name and addresses of the partners of the firm or the names and addresses of the person having any interest in the business together with the age, father's name and permanent home address of each proprietor, partner or any other person specifying clearly the names of the managing partners; in the case of a Hindu Joint Family business it would be enough to give the particulars of the Karta or the Manager;

(ix)    particulars of every other business, if any, in Punjab or elsewhere in India outside Punjab, in which the proprietor, the partners or other person or persons as the case may be, mentioned in clause (viii) has or have any interest;

(x)      particulars of the registration certificate issued by the Registrar of Joint Stock Companies, Punjab or by any other registering authority in India in respect of the business;

(xi)    whether the dealer is a member of any Chamber of Commerce, Trade Association or Beopar Mandal;

(xii)   whether the applicant is the owner of the business premises or is a tenant, if tenant, copy of rent deed, if any, to be enclosed;

(xiii)  constitution of the concern, if partnership concern, (copy of the partnership) deed, if any, to be enclosed;

(xiv)  telephone number of the applicant(s); and

(xv)   Omitted.

Note Omitted

Rule - 4A. Furnishing of security for registration.

(1)     The security referred to in section 9 may be in the following forms namely:-

(a)      Omitted;

(b)      post office Saving Bank's pass book, the account being pledged to the Commissioner or any officer authorised by him in writing in this behalf;

(c)      bank guarantee from a scheduled Bank agreeing to pay to the State Government on demand the amount of security fixed under section 9;

(d)      personal bond with two solvent sureties for the amount of security fixed under section 9 acceptable to the Commissioner or any officer authorised by him in this behalf and to be executed in Form ST XXVIII on a non-judicial paper of the appropriate value.

(2)     The security furnished shall be maintained in full so long as the registration certificate continues to be in force. The Commissioner or any officer authorised by him in this behalf may demand for sufficient reasons at any time, additional security if the said authority has reasons to believe that the amount already determined is inadequate.

(3)     In the event of default in payment of any tax due, the security furnished by the dealer shall be liable to adjustment towards such tax after intimation to him and the shortfall in amount of security shall be made up by the dealer within a period of 30 days from the date of said intimation unless the Commissioner or any officer authorised by him in this behalf under section 9 orders otherwise.

Rule - 5. Issue of registration certificate.

When the appropriate Assessing Authority after making any enquiry that he may think necessary, is satisfied that the applicant is a bona fide dealer and has correctly given all the requisite information that he has deposited the registration fee into the appropriate Government Treasury and that the application is in order, he shall register the dealer and shall issue a certificate of registration in Form ST IV, which shall be valid from the date of receipt of application for the registration by the Assessing Authority or from the date of commencement of the liability to pay tax whichever is later.

Rule - 6. Contents of registration certificate.

(1)     The Registration Certificate shall specify the following amongst other particulars:-

(a)      the location of the business and of any branch of the business;

(b)      the nature of the business;

(c)      the class or classes of goods which may be sold to the dealer free of tax as being required for purposes of manufacture of goods for sale or in the course of inter-State sale or commerce or sale in the course of export of goods out of the territory of India;

(d)      the return period;

(e)      the intervals at which the tax shall be payable;

(f)       particulars of the proprietor or partner(s) or any other person having any interest in the business; and

(g)      particulars of the sureties including their telephone numbers.

(2)     As far as may be consistent with the Act and the Rules, the particulars referred to in clauses (b) and (c) of sub-rule (1) shall be described in the registration certificate in the same terms as are used by the dealer in his application form.

Rule - 7. Obtaining duplicate copy of registration certificate.

Any registered dealer may obtain from the appropriate Assessing Authority on deposit of a fee of one rupee in the appropriate Government treasury a duplicate copy of any registration certificate which has been issued to him and which may have been lost, destroyed or defaced.

Rule - 8. Copies of certificate for additional place of business.

(1)     The appropriate Assessing Authority shall furnish the registered dealer free with an attested copy of the registration certificate for every additional place of business or warehouse enumerated therein.

(2)     The certificate shall be displayed prominently at the place of business or the additional places of business or warehouse to which it relates.

(3)     Any change in the partnership shall be notified within 30 days of such a change to the appropriate Assessing Authority by the dealer registered.

Rule - 9. Maintenance of register of registered dealers.

The name of every dealer registered under rule 5 shall be entered in a register in Form ST. V in the first instance. The entries contained in this register shall be arranged alphabetically in a register in Form ST. VI.

Rule - 10. Report regarding change of business.

When any registered dealer makes any report as required by section 16, he shall within 30 days of the contingency arising send his registration certificate to the appropriate Assessing Authority, together with the requisite information. On receipt of this information, the Commissioner may amend, replace or cancel the registration certificate.

Rule - 10A. Transferee to obtain amended registration certificate.

The application under section 17 for the amendment of the registration certificate shall be made by the transferee to the appropriate Assessing Authority within thirty days of his acquiring ownership of the business.

Rule - 11. Cancellation of registration certificate.

(1)     When any dealer who is registered under section 8, desires to apply for cancellation under sub-section (5) he shall send his application to the appropriate Assessing Authority, not less than six months before the end of the year, together with:-

(i)       a statement of his gross turnover during the immediately preceding two years; and

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

(iii)     a declaration whether or not he -

(a)      manufactures or produces any goods for sale; or

(b)      imported for sale any goods from outside the State.

(2)     If the appropriate Assessing Authority is satisfied that such dealer is not liable to pay tax under section 4, or that the tax due has been paid, he shall cancel the registration with effect from the last day of the year and atleast three months before the end of the year, he shall forward the name and address of the dealer, together with a description of the goods covered by his certificate of registration, to the Commissioner.

Rule - 12. Formalities to be observed in cancellation of registration certificate.

(1)     When the appropriate Assessing Authority is satisfied that the gross turnover of any dealer registered under section 7, has for three successive years, failed to exceed taxable quantum, he shall forward to the Commissioner a list giving the particulars of such dealers whose registration certificates are to be cancelled by the last day of June or the last day of December in each year and the cancellation shall come into effect from the last day of September next following or from the last day of March next following respectively and the liability of the dealer to pay tax under sub-section (3) of section 4 shall cease with effect from the said date.

(2)     The particulars of all registration certificates cancelled under the Act shall be notified by the Authority cancelling the registration certificates in the Official Gazette as soon as possible thereafter.

Rule - 13.

Omitted on 10 October, 1966.

Rule - 14. Surrender of registration certificate on cancellation.

(1)     Every registered dealer whose registration has been cancelled shall surrender his registration certificate to the appropriate Assessing Authority for destruction within 15 days of the date of service of the notice given in this behalf.

(2)     The Assessing Authority shall make the necessary entry in registers in forms ST V and ST VI in respect of dealers whose registration certificates have been cancelled under section 7 or section 8 of the Act.

Rule - 15. Application for registration certificate on cancellation.

The appropriate Assessing Authority may, by notice in writing, require any dealer who has been registered or has applied for registration under the Act before the 31st day of March, 1949 and has his place of business within the jurisdiction of such Assessing Authority to furnish such authority within such time as may be specified in such notice any of the particulars mentioned in clauses (vii) to (x) of rule 4, which such Assessing Authority considers necessary for carrying out the purpose of this Act.

Rule - 16.

Omitted on 29.9.1961.

Rule - 16A. Non-resident Dealers - Taxable Quantum.

In the case of dealers, who reside outside the State of Punjab but deliver goods for the purpose of consumption in the said State, the taxable quantum shall be 5,000 rupees.

RETURN OF TAXABLE TURNOVER

Rule - 17.

Omitted on 31.12.1973.

Rule - 18.

Omitted on 31.12.1973.

Rule - 19.

Omitted on 31.12.1973.

Rule - 20. Furnishing of return by registered dealers in form ST. VIII.

Every registered dealer shall furnish returns in Form ST VIII quarterly within thirty days from the expiry of each quarter, if the amount of tax due as per return is deposited in cash into the Government Treasury, and within twenty days from the expiry of each quarter, if the amount of tax due is paid through cheque or bank draft:

Provided that a registered dealer dealing exclusively in goods liable to tax at the first stage of sale and who has paid tax on the purchase of such goods within the State of Punjab shall furnish return in form ST VIII annually within thirty days of the expiry of each year:

Provided further that a registered dealer whose gross turnover does not exceed two lacs rupees in a year shall furnish return in form ST VIII (in pink colour) annually within thirty days of the expiry of each year.

Rule - 21. Period of return - Three years.

Subject to the provision of rule 23, the return period fixed for any dealer shall remain in force for not less than three years and thereafter shall continue to remain in force until the appropriate Assessing Authority fixes a different return period in accordance with these rules.

Rule - 22. Discretion to be exercised in considering return period.

The appropriate Assessing Authority shall in exercising his discretion under these rules, pay due regard to such figures of the dealer's turnover for the three years immediately preceding as may be available to him.

Rule - 23. Fixation of monthly returns in certain cases.

Notwithstanding the provisions of rules 20 and 21, the appropriate Assessing Authority may, for reasons to be recorded in writing, fix monthly returns for a dealer who would otherwise be required to furnish returns quarterly under these rules and such order shall remain in force for a period of one year whereafter the Assessing Authority shall review the case of each such dealer.

Rule - 24. Form of monthly return - ST. VIII.

A registered dealer, for whom monthly return period has been fixed by the appropriate Assessing Authority, shall furnish a return in Form ST. VIII, for each month by such date within the following month as may be specified in his certificate of registration.

Rule - 25. Returns should accompany the receipts of payment of tax.

All returns in Form ST VIII which are required to be furnished under these rules, shall be signed by the registered dealer or his agent, and shall be sent to the appropriate Assessing Authority or the Taxation Sub-Inspector posted for sales tax work at places other than the district headquarters, together with the treasury or bank receipt in proof of payment of the tax due.

Rule - 25A.

(1)     Where any persons enters into a contract with any dealer (hereinafter referred to as the Contractor) for transfer of property in goods (whether as goods of in any other form) in pursuance of a works contract, the gross value of which exceeds five lakhs in a year, such persons shall, within one month of the making of the contract, after deducting tax in accordance with the provisions of section 10-c of the Act, furnish to the Assessing Authority of Contractor, particulars of the contract in the Form ST-XXXIII.

(2)     The persons referred to sub-rule (1), shall issue a certificate for deducting tax in Form ST-XXXIV :

Provided that such deduction of tax shall be subject to adjustment at the time of assessment of the Contractor.

(3)     The tax deducted under sub-rule (1) shall be deposited by the person referred to in the said sub-rule in a single challan in Form ST-XI for all the Contractors falling within the jurisdiction of the concerned Assessing Authority in the account of such Assessing Authority, within a period of fifteen days of the close of each month and a monthly statement of such deposits shall be furnished by him to such Assessing Authority in Form ST-XXXV, along with Part 'C' of the aforesaid challan, within a period of fifteen days after the date of deposit.

Rule - 26. Deduction u/s 5(2) (a) (ii).

(1)     Any dealer, who wishes to deduct from his gross turnover the amount in respect of sale on the grounds that he is entitled to make such deduction under the provisions of sub-clause (ii) of clause (a) of sub-section (2) of Section 5, shall obtain a declaration duly filled in and signed by the purchasing dealer or his agent, as prescribed under rule 55-A.

(2)     The selling dealer shall prove to the satisfaction of the assessing authority the genuineness of his claim by producing the said declaration in respect of sale of such goods at the time of assessment or when called upon to do so by notice, by a competent authority under the Act.

Rule - 27. Form of making deduction u/s 5(2) (a) (vi).

A dealer, who wishes to deduct from his turnover the amount in respect of a sale or purchase on the ground that he is entitled to make such deduction under sub-clause (vi) of clause (a) of sub-section (2) of section 5 of the Act, shall append a list in Form ST XXVII or ST XXVII-A as the case may be, to his return in Form ST VIII and shall prove to the satisfaction of the Assessing Authority that the sale or purchase of goods actually took place outside the State of Punjab or in the course of inter-State trade or commerce or export out of or import into the territory of India as the case may be.

Rule - 27A. Procedure for making deductions u/s 5(2) (a) (vi).

A dealer who wishes to make deductions from his gross turnover the amount in respect of purchase on the ground that he is entitled to make such deduction under sub-clause (vi) of clause (a) of sub-section (2) of section 5 of the Act shall, along with his return in Form ST VIII append a list in Form ST XXVII-B or Form ST XXVII-C, as the case may be.

Rule - 27B.

A dealer who wishes to deduct from his turnover the amount in respect of a sale or purchase on the ground that he is entitled to make such deduction under sub-section (1-A) or sub-section (3) of Section 5 of the Act, as the case may be, shall append a list in form ST XXVII-D, to his return in form ST-VIII and shall prove to the satisfaction of the Assessing Authority the genuineness of his claim by producing the purchase vouchers of such goods at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.

Rule - 28.

Omitted

Rule - 29. Taxable turnover of registered dealer - Calculation.

In calculating his taxable turnover a registered dealer may deduct from his gross turnover:-

(i)       the amount allowed to a purchaser in respect of the goods returned by him to the dealer, provided that the accounts show the dates on which the goods were purchased and/.- pre-turned and the amount for which refund was given or credit was allowed to the purchaser;

(ii)      purchase price of goods specified in schedule "C" appended to the Act which are proved to the satisfaction of the Assessing Authority to have been returned to the dealer from whom these were purchased;

(iii)     the sale of quinine and paludrin supplied by the State Government for sale;

(iv)    the sale of goods to United Nations International Children's Emergency Fund and World Health Organisation made after obtaining a certificate duly signed by Officer-in-charge of the institution concerned to the effect that the goods have been purchased for the purpose of the Institution;

(v)      the sale of goods including minerals and mineral ores proved to be exported out of the territory of India, whether by transaction or by a series of transactions;

(vi)    the sale of goods to care (Punjab Office) for purposes other than personal use and subject to the condition that the goods purchased will be used for beneficial and charitable purposes;

(vii)   the sale of goods to the United Nations Technical Assistance Board for purpose other than personal use and subject to his furnishing a certificate in this respect from the Officer-in-charge of the said Board, duly signed and stamped, to the Assessing Authority;

(viii)  the sale of goods to save the Children Fund made after obtaining a certificate duly signed and stamped by the Officer-in-charge of the said Association, to the effect that the goods have been purchased for the purpose of the Association;

(ix)    the sale of goods to the Indian Aid Mission, Nepal, for purposes other than personal use, subject to the furnishing of certificate, in this respect duly signed and stamped by the Officer-in-charge of the said Mission;

(x)      the purchase value of goods purchased on payment of tax during the period between the date of filing an application for grant of registration certificate under section 7 or the date of liability to pay tax, whichever is later, and the date on which the registration certificate is actually issued to him;

(xi)    the sale or purchase of goods which have already been subjected to tax under Section 5(1-A) or Section 5(3), as the case may be:

Provided that the dealer produces copies of cash memos or bills prescribed under rule 55-A at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.

(xii)   the purchase value of goods which have already been subjected to tax under section 5(1-A) used or consumed by him in manufacture in Punjab of goods other than goods declared tax free under section 6 for sale:-

(i)       in Punjab;

(ii)      in the course of inter-State trade or commerce;

(iii)     in the course of export out of territory of India :

Provided that the dealer produces copies of cash memos or bills prescribed under rule 55-A at the time of assessment or when called upon to do so, by notice, by the competent authority under the Act.

(xiii)  the sale of goods, materials and other equipment to the Guru Gobind Singh Foundation, made after obtaining a certificate duly signed by an authorised representative by the Foundation to the effect that these goods, material and other equipment have been purchased for the bona fide purposes of the Foundation;

(xiv)  the sale of goods made on or after 3rd December, 1971 to the committee constituted by the Punjab Government to administer the Punjab Defence and Security Relief Fund, subject to the furnishing of certificate from the Member Secretary to the effect that the goods have been purchased for the purposes of supplying them to the members of Indian Armed Forces, Border Security Force or Punjab Police;

(xv)   the sale of goods made by the dealers of Punjab participating in the Exhibition Train organised by the Railway Board during the visit of that train in the State of Punjab;

(xvi)  the sale of goods to the Punjab State Council for Child Welfare, for purposes of the Council other than the purposes of the personal use of its members subject to the furnishing of a certificate in this respect under the signatures and office seal of the Officer-in-charge of the said Council;

(xvii) the sale of goods for export to and for consumption in Bhutan:-

(i)       by rail to any railway station between Siliguri and Jorai in the meter-gauge section and New Jalpaiguri and Jorai in the broad gauge section of the North East Frontier Railway; or

(ii)      by aerial rope way of Kalimpong; or

(iii)     by air to Bagdogra, Hashimara, Cooch Behar, New Land, Bhatpara, Telepara, Sangaon, Grassmore and Ambari airfield in West Bengal or Paro Airfield in Bhutan; or

(iv)    by road to any Bhutan territory; subject to the furnishing of the certificate in the form given below under the appropriate official seal of the following:-

(i)       In the case of sales to the Government of Bhutan, to his Majesty, the King of Bhutan or to the members of the Bhutan Royal Family, by a Commissioner, Deputy Commissioner or Sub-Divisional Officer of the Government of Bhutan, Director, State Trading Corporation of Bhutan, Chief Engineer, Public Works Department, Government of Bhutan, or by the Finance Minister, Government of Bhutan;

(ii)      In the case of sales to private parties by the Finance Minister, Government of Bhutan or by Sub-Divisional Officer, Government of Bhutan, Phuntsholing, or by an officer of the office of the Representative of India in Bhutan nominated by the Representative;

(iii)     In the case of sales of Dantak Project by the Chief Engineer, Dantak or any other officer specially nominated by him for this purpose;

(iv)    In the case of sales to Indian Military Training Team, by the Commandant, IMTRAT or any other officer specifically nominated by him for this purpose; and

(v)      In respect of any other sales, by an officer or the Representative of India in Bhutan, nominated by the Representative.

CERTIFICATE

omitted

(xviii)   The sale of goods to the International Corps Research Institute for the Semi-Arid Tropics, Hyderabad, for the purpose of the said Institute other than the purchases of personal use of its members subject to the furnishing of the following certificate in this respect duly signed and stamped by Officer-in-charge of the said Institution.

(xix)  The sale of goods to any person for use by him in the manufacture of artificial, limbs (Prosthetics) surgical appliances (orthotics), and other rehabilitation equipments or aids within the State of Punjab after obtaining a certificate in this respect duly signed by the person purchasing the goods to the effect that the goods have been purchased for the said purpose;

(xx)   The sale of goods to the Canteen Stores Department subject to the furnishing of the following certificate duly signed and stamped by the Officer authorised to make purchases :

CERTIFICATE

Certified that the following goods of the purchase value noted against them sold by M/s. ................... of ............ District ....................... State ................. holding R.C. No. have been purchased by the Canteen Stores Department for sale to serving military personnel and ex-servicemen directly or through unit run canteens-

Signature of the Officer Authorised

(xxi)  The sale of goods and equipment to Paraplegic Home (North) S.A.S. Nagar (Mohali), district Rupnagar, subject to the furnishing of a certificate by the person authorised by the said Home to make purchases, to the effect that the goods have been purchased for the bona fide use of the said Home;

(xxii) The sale of goods to Radha Soami Satsang, Beas for the construction and equipment of Maharaj Sawan Singh Charitable Hospital, Beas, subject to the furnishing of certificate on a form bearing the seal of office and signatures of the assessing authority, Amritsar and issued by any person authorised by the Secretary, Radha Soami Satsang, Beas in this behalf to the effect that the goods have been purchased for the bona fide use in the construction or equipment of the aforesaid hospital and that the total amount which will not be included in taxable turnover of dealers by virtue thereof has not exceeded such amounts as would have been liable to tax aggregating to more than Rs. 12.6 lacs, but for this provision;

(xxiii)   The sale of food grains by the Food Corporation of India to the Central Government for supply to the State of Punjab under the National Rural Employment Programme previously known as Food for Work Programme free of cost;

(xxiv)   The sale of news print to a proprietor of small newspaper or medium newspaper for his bona fide use in the printing of the newspaper.

Explanation. - The expression "small newspaper" used in this clause means the newspaper which according to the certificate of the Registrar of Newspapers of India, Ministry of Information and Broadcasting, New Delhi has circulation of not more than fifteen thousand copies per issue and the expression 'medium newspaper' used in this clause means the newspaper which according to such certificate has circulation of more than fifteen thousand copies but not more than fifty thousand copies per issue;

(xxv)The sale of goods to the Shiromani Gurdwara Parbandhak Committee, Amritsar for the construction and equipment of Shri Guru Ram Dass Hospital Research and Medical Institute, Amritsar, subject to the furnishing of certificate on a form bearing the seal of office and signature of Assessing Authority, Amritsar and issued by any person authorised by the Secretary, Shiromani Gurdwara Parbandhak Committee, Amritsar, in this behalf to the effect that the goods have been purchased for the bona fide use in construction or equipment of the aforesaid hospital/Institute and that the total amount which will not be included in taxable turnover of dealer by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to more than Rs. 13.35 lacs (including Rs. 10.29 lacs exemption for which has already been granted) during the years 1987-88, 1988-89, 1989-90, 1990-91, 1991-92 and 1992-93 but for this provision;

(xxvi)   The sales in the State of Punjab of Foreign Liquor, as defined in sub-para (2) of paragraph 2 of the Punjab Excise Liquor Definitions 1954, by:

(a)      a licensee of a distillery under the Punjab Distillery Rules, 1932, in the State of Punjab to a person holding licence in form L-1 granted under the Punjab Liquor Licence Rules, 1956, or to person holding licence in form B.W.H. 2 granted under the Punjab Excise Bonded Warehouse Rules, 1957, excepting a person holding the said licence in form L-1, in respect of a canteen run by the Canteen Stores Department of the Border Security Force;

(b)      a person holding licence in form L-1, granted under the Punjab Liquor Licence Rules, 1956 or a person holding licence in form B.H.W. 2 granted under the Punjab Excise Bonded Warehouse Rules, 1957 to other persons holding such licence under the authority of an Excise Officer empowered in this behalf.

(xxvii)  The sale of goods to the Mohan Dai Oswal Cancer Treatment and Research Foundation, Ludhiana, for the construction and equipment of the Cancer Treatment and Research Hospital, Jullundur bye-pass, Ludhiana subject to the furnishing of a certificate on a form bearing the seal of office and signature of the Assessing Authority, Ludhiana and issued by any person authorised by the President, Mohan Dai Oswal Cancer Treatment and Research Foundation, Ludhiana, in this behalf to the effect that the goods have been purchased for the bona fide use in construction or equipment of the aforesaid hospital and that the total amount which will not be included in taxable turnover of dealers by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to more than fifteen lacs rupees during the years 1987-88, 1989-90, 1990-91 and 1991-92, but for this provision;

(xxviii) The sale of goods to the Guru Nanak Mission Medical and Educational Trust (Registered), Village and Post Office Dhahan, District Jalandhar, for the construction and equipment of two hundred and eight beds hospital, subject to the furnishing of a certificate on a form bearing the seal of office and signature of the Assessing Authority, Jalandhar and issued by any person authorised by the President, Guru Nanak Mission Medical and Educational Trust (Registered), Village and Post Office Dhahan, Distt. Jalandhar in this behalf to the effect that the goods have been purchased for the bona fide use in the construction and equipment of the aforesaid Hospital and that the total amount which will not be included in taxable turnover of dealers by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to two lac and fifty thousand rupees during the years 1984-85 to 1987-88, and to one lakh rupees during the years 1989- 90, 1990-91 and 1991-92 but for this provision;

(xxix)   The sale of wheat by the de<+>alers to the Central Government for supply to the State of Punjab under the Rural Landless Employment Guarantee Programme, free of cost;

(xxx)The sale of goods to the Sant Ishar Singh Ji Memorial Hospital Karmsar, Ludhiana in respect of construction material and hospital fittings, subject to the furnishing of a certificate on a form bearing the seal of office and signature of Assessing Authority, Ludhiana-1 and issued by a person authorised by the President, Sant Ishar Singh Ji Memorial Hospital, Karmsar, Ludhiana in this behalf to the effect that the goods have been purchased for the bona fide use in the construction and equipment of the aforesaid hospital and that the total amount which will not be included in the taxable turnover of dealers by virtue thereof has not exceeded rupees six lacs (rupees four lacs for construction material and rupees two lacs for equipment) during the year 1988-89;

(xxxi)   The sale of goods to Shri Guru Ravi Dass Educational Trust (Regd.), Phagwara in respect of the construction material including steel, wood, bricks, cement, glass, electricity goods, sanitary and paints for the construction of workshop of teaching block, temple, training block, library and dispensary subject to the furnishing of a certificate on a form bearing the seal of office and signature of the Assessing Authority, Phagwara and issued by a person authorised by the President of Shri Guru Ravi Dass Educational Trust (Regd.), Phagwara, in this behalf to the effect that goods have been purchased for the bona fide use in the aforesaid construction and that the total amount which will not be included in the taxable turnover of a dealer by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to Rs. 5,50,000/- during the years 1992-93, 1993-94, 1994-95 and 1995-96

(xxxii)  The sale of goods to the Indian Council of Social Welfare Wooden Educational Toys unit at S.A.S. Nagar (Mohali) for manufacture of quality toys and equipment for educational institutions, subject to the furnishing of a certificate on a form bearing the seal and signature of the Assessing Authority, S.A.S. Nagar (Mohali) and issued by any person authorised by the Indian Council of Social Welfare Punjab State, in this behalf to the effect that the goods have been purchased for a bona fide use in the manufacturing of quality toys and equipment for educational institutions;

(xxxiii) The sale of nine thousand tonnes of wheat of the value of three crore and sixty lac rupees to the National Committee for the Solidarity with Cuba, New Delhi for exporting the same to Cuba as a measure of relief, during the year 1992-93, subject to the furnishing of the following certificate in this respect duly signed and stamped by the officer authorised to make purchases.

CERTIFICATE

omitted

(xxxiv) The sale of goods made upto the 30th June, 1993, in terms of the provisions of Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 29/P.A.46/48/S.5/Amd/93 dated 12th March, 1993, and No. S.O. 36/P.A.46/48/S.5/93 dated 26th March, 1993, subject to the condition that the dealer appends to his return in Form ST-VIII, in respect of such sale, C part of the Certificate in Form ST-XXIIA duly filled and signed by the registered dealer from whom the said goods were purchased.

(xxxv)  The sale of two hundred tonnes of detergents of the value of twenty-five lac rupees made by M/s. Bakemans Industries Private Limited, Industrial Area, Patiala and one hundred and eight tonnes of toilet soaps of the value of twenty lac rupees made by M/s. Oswal Fats and Oils Ltd., Village Jaldiwal, Raikot to the National Committee for Solidarity with Cuba, New Delhi, for exporting the same to Cuba as a measure of relief, during the year 1993-94, subject to furnishing of the following certificate in this respect duly signed and stamped by the officer authorised to make such purchases :

CERTIFICATE

omitted

(xxxvi) The sale of 1,35,000 bags of cement and 880 tonnes of iron and steel made to Dera Kar Sewa Baba Jeewan Singh Ji, Goindwal Road, Tarn Taran, District Amritsar during the years 8 1994-95 and 1995-96 subject to the furnishing of the following certificate in this respect duly signed and stamped by the authorised agent of Dera Kar Sewa Baba Jeewan Singh Ji, Goindwal Road, Tarn Taran, District Amritsar to make purchases:-

CERTIFICATE

omitted

(xxxvii)               The differential of Rs. 158.04 per quintal in price of Rs. 14.40 per quintal and Rs. 172.44 per quintal during the period from the 9th September, 1993 to the 31st December, 1993 and the differential of Rs. 337.10 per quintal in price of Rs. 14.40 per quintal and Rs. 351.50 per quintal during the period from the 1st January, 1994 to the 31st March, 1994, to be paid by the Department of Excise and Taxation to the Sugar Mills through the Managing Director, Punjab State Federation of Co-operative Sugar Mills Limited, Chandigarh, of the molasses sold by the Sugar Mills situated in the State of Punjab to the distilleries situated in the State of Punjab for the manufacture of the Punjab Medium Liquor:

Provided that Sugar Mills appended to their returns in Form ST-VIII, 'C' part of the declaration prescribed in Form ST-XXII-B, duly filled and signed by the purchasing dealer in respect of such a sale.

(xxxviii)              The said value of goods which are taxable at the first stage of sale under sub-section (1-A) of section 5 of the Act and which have been purchased by a dealer for sale in the course of inter-State trade or commerce:

Provided that the dealer appends to his return in Form ST-VIII in respect of such a sale, 'C' part of the declaration prescribed in Form ST XXII-C, duly filled and signed by the purchasing dealer by whom the said goods were purchased.

(xxxix) The sale value of bicycles and two or three wheeled scooters, which are specifically designed and manufactured for the use of a handicapped person :

Provided that he appends to his return in Form ST-VIII in respect of such sale value, the following certificates from the concerned handicapped person purchasing these items, namely:-

(i)       a certificate regarding disability or infirmity of at least 40 per cent or more, issued in favour of the purchasing handicapped person, by the Chief Medical Officer of the district concerned;

(ii)      a certificate of domicile of the State of Punjab, issued in favour of the purchasing handicapped person, by the Tehsildar or Sub-Divisional Officer (Civil) concerned; and

(iii)     a certificate duly signed by the purchasing handicapped person to the effect that no sales tax was charged from him by the seller.

(xl)    The sale of three hundred tonnes of detergents of the value of thirty-four lac fifty thousand rupees made by M/s. Bakemans Industries Private Limited, Industrial Area, Patiala to the National Committee for Solidarity with Cuba, New Delhi, for exporting the same to Cuba as a measure of relief, during the year 1995-96, subject to the furnishing of the following certificate in this respect duly signed and stamped by the officer authorised to make such purchases.

CERTIFICATE

Certified that the detergents of the purchase value against it M/s _____________ of ______________ District ___________ of ______________

State holding R.C. No. _____________ has been received by the National Committee for Solidarity with Cuba, New Delhi for relief to Cuba:-

Signature of Officer authorised

(xli)   The sale of cement, transparent cement, steel, ply and wood, steel, Doors/Gate windows and frames of Steel and Aluminium, Glass panel, electric goods, sanitary goods, paints, stones (mixed), stone chips, bajri and tar (look) valuing Rs. 61,44,000, 2,40,000, 45,00,000, 18,00,000, 25,00,000 3,00,000, 27,35,000, 9,00,000, 7,20,000, 1,65,71,000, 60,000, 15,76,750, 1,26,000 respectively made to Kuka Martyrs Memorial Trust Malerkotla, District Sangrur during the years 1995-96 to 1999-2000 subject to the furnishing of the following certificate in this respect duly signed and stamped by the authorised agent of Kuka Martyrs Memorial Trust Malerkotla District Sangrur, to make purchases:-

CERTIFICATE

(a)      Certified that the building materials, the purchase value of which is noted against each item, has been purchased from M/s _____________ of Distt. __________ of State ________ holding the R.C. No. ___________ has been received by the Kuka Martyrs Memorial Trust Malerkotla Distt. Sangrur for bona fide use in the construction of Kuka Martyrs Memorial Trust Malerkotla Distt. Sangrur.

Signature of the agent authorised"

(xlii)  The purchase value of the goods, when these are sent to the head office or branch office, as the case may be, of a dealer in another State, for onward export out of the territory of India, subject to the production of the following certificate, namely:-

CERTIFICATE

(a)      Certified that I/we, ____________________ Proprietor/Managing Director/Managing Partner/General Attorney/Authorised Agent of M/s ___________________ R.C. No. ______________ District ____________ have purchased the goods from M/s ____________________________________ R.C. No. __________________ District ________________ the details of which are given below:-

(b)      It is certified that the above mentioned goods have been sent to me Please tick () which is applicable, head office/branch office located at ___________ (complete address along with registration certificate number issued by the concerned State)

(c)      It is further certified that the above goods have been actually exported out of the territory of India. Attested copies of the invoice/bill of lading are attached."

(xliii) The sale of 2,00,000 bags of cement and 2,873 quintals of iron and steel, made to Baba Amrik Singh Ji Kar Sewa Wale, Dera Hira Bagh, Rajpura Road, Patiala, during the year 1996-97 subject to furnishing of following certificate in this respect duly signed and stamped by the authorised agent of Baba Amrik Singh Ji Kar Sewa Wale, Dera Hira Bagh, Rajpura Road, Patiala to make purchases:-

CERTIFICATE

Certified that cement, iron and steel the purchase value of which is noted against each item, has been purchased from ___________________________________________ M/s __________ ______________ of District __________________________ of ___________________ State holding Registration Certificate No. _______________________ has been received by Baba Amrik Singh Ji Kar Sewa Wale, Dera Hira Bagh, Rajpura Road, Patiala, for bona fide use in the construction of three bridges of Ghaggar river near Village Maru, Village Utsar and Village Purmandi District Patiala:-

Signature of the Authorised agent."

Rule - 29A.

Omitted by G.S.R. 33/P.A. 46/48/S. 27/Amd. (97)/95 dated 29.6.1995.

Rule - 30.

A dealer mentioned in rule 26 entitled to claim any deductions under sub-clause (ii) of clause (a) of sub-section (2) of section 5 or sub-clause (vi) of clause (a) of sub-section (2) of section 5 or both as the case may be, shall append to his return in Form ST. VIII, a list giving the particulars of the goods sold and their value and the date on which those goods were sold, the name and address of the registered dealer to whom they were sold together with his registration certificate number.

Rule - 31.

Omitted by GSR 13/P.A.46/48/S.27/Amd(64)/92 dated 12.2.1992, w.e.f. 1.7.1991.

Rule - 31A.

Omitted by ibid

ASSESSMENT TO TAX AND IMPOSITION OF PENALTY

Rule - 32.

Every order of assessment shall be recorded in writing and, where the Assessing Authority determines the turnover of a dealer at figures different from that shown in the return submitted under the provisions of these rules, the order shall state briefly the reasons therefor, but a failure to state reasons shall not affect the validity of the assessment order. An attested copy of the order shall be supplied to the assessee free of cost.

Rule - 33.

If the appropriate Assessing Authority is not satisfied without requiring the presence of the dealer who furnished the returns or production of evidence that the returns furnished in respect of any period are correct and complete, he shall serve a notice in Form ST. XIV, as required by sub-section (2) of section 11 of the Act upon him:

(a)      calling upon him to produce his book of accounts and other documents, which such authority wishes to examine together with any objection which the dealer may wish to prefer and any evidence which he may wish to produce in support thereof; and

(b)      stating the period or the return period or periods in respect of which assessment is proposed, and he shall fix a date, ordinarily not less than 10 days after the date of service of the notice for producing such accounts and documents and for considering any objection which the dealer may prefer.

Rule - 33A. Summary assessment in certain cases.

(1)     Notwithstanding anything contained in these rules, in the case of a dealer whose gross turnover in a year does not exceed

(a)      the dealer shall file all the quarterly and monthly returns in time as prescribed under rules 20, 21, 23 and 24, but shall file the last quarterly or monthly return along with a copy of the trading account giving the details of his sales, purchases and stocks of the relevant assessment year and of the previous assessment year and the self assessment in Form ST-XXX duly filled in all respects directly to the appropriate Assessing Authority on any working day upto the 30th September 1998 in respect of cases upto 1996-1997 and for subsequent years by the 30th December every year. Who shall issue an acknowledgement slip to the dealer;

(b)      the Assessing Authority shall verify within 30 days of filing the return that the dealer:-

(i)       has filed all the returns in time;

(ii)      has made payment of tax in time as provided in section 10 of the Act;

(iii)     has correctly claimed the deductions as provided in sections 5 and 6 of the Act and Rule 29; and

(iv)    has correctly calculated the tax payable by him.

(c)      The appropriate Assessing Authority, after perusal of the return and Form ST- XXX filed by the dealer, shall maintain a register of all such dealers November every year and forward the List of all such dealers to the Assistant Excise and Taxation Commissioner, in-charge of the
District.

(d)      The Assistant Excise and Taxation Commissioner, in charge of the District, on receipt of the aforesaid list, shall consider and select on random basis at last fifteen per cent of the total eligible dealers by the 15th December every year, for assessment under rules 32, 33 and 34 to 37 and three after the Assessing authority shall issue notice in for ST-XIV before 31st March of the following year and assess them accordingly.

(e)      in case the dealer does not receive notice in Form ST-XIV by the 31st of March of the following year, the acknowledgement slip received under condition (a) shall be deemed to be his order of assessment of the year to which the assessment relates.

(2)     The Assistant Excise and Taxation Commissioner, in-charge of the district may by order direct that the appropriate Assessing Authority shall not proceed to assess a particular dealer under this rule if he comes to the conclusion that the dealer has indulged in fraud, misrepresentation or mal-practice.

Rule - 34. Recording of dealer's evidence.

The Assessing Authority may depute an inspector, who has been authorised in this behalf, to record the dealer's objection and to record any evidence brought in support thereof.

Rule - 35. Maintenance of details of cases instituted under rule 33.

Every Assessing Authority shall maintain a register in Form ST-XV in which he shall enter the details of each case instituted under rule 33.

Rule - 36. No fees payable in cases of objections raised by dealers.

A dealer, who has been served with a notice under rule 33, may prefer an objection in writing personally or through an agent, no fee shall be payable in respect of any such objection.

Rule - 37. Procedure of assessment of tax, penalty and interest on objection.

After considering any objection made by the dealer and any evidence produced in support thereof, the Assessing Authority after giving the dealer an opportunity of being heard, shall assess the amount of tax and interest, if any, and impose penalty if any to be paid by the dealer.

Rule - 38. Assessing authority and their jurisdiction.

An Assistant Excise and Taxation Commissioner in-charge of a District and Excise and Taxation Officer appointed in a district shall exercise the powers of Assessing Authority in relation to all dealers within his territorial jurisdiction.

POWER TO TRANSFER CASES

Rule - 39. Transfer of cases by A.E.T.C.

The Assistant Excise and Taxation Commissioner in-charge of district may, suo-moto or on application made to him in this behalf by order in writing, transfer any case from the file of an Excise and Taxation Officer serving in his district to his own file and vice versa or to the file of another Excise and Taxation Officer serving in his district.

Rule - 39A. Transfer of cases by D.E.T.C.

The Deputy Excise and Taxation Commissioner in-charge of the Division may, suo-moto or on an application made to him in this behalf by order in writing, transfer any case from one Assessing Authority to another within the limits of his jurisdiction :

Provided that were an application for such transfer lies to the Assistant Excise and Taxation Commissioner in-charge of the district under rule 39, no application under this rule shall lie unless the former application has been rejected by the Assistant Excise and Taxation Commissioner in-charge of the district.

Rule - 39B. Transfer of appeal from D.E.T.C. to another by Commissioner or Joint Commissioner.

The Commissioner or Joint Excise and Taxation Commissioner may, suo-moto or an application made to him in this behalf, by order in writing, transfer any appeal from one Deputy Excise and Taxation Commissioner to another.

Rule - 39C. Powers of Commissioner to transfer cases.

(1)     The Commissioner may, after giving the dealer a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from an Assessing Authority to any other Assessing Authority subject to the pecuniary jurisdiction prescribed in this behalf :

Provided that in case of transfer from an Assessing Authority to any other Assessing Authority in the same district, no such opportunity shall be required to be given.

(2)     The transfer of any case under sub-rule (1) may be made at any stage of the proceedings and shall not render necessary the re-issue of any notice already issued by the Assessing Authority from whom the case is transferred.

PAYMENT OF TAX AND OTHER DUES

Rule - 40. Dealer's liabilities.

(1)     A dealer and his partner or partners shall be jointly and severally responsible for payment of the tax, interest, penalty or any amount due under the Act or these rules.

(2)     Every dealer liable to pay tax under the Act, shall pay the tax quarterly unless directed otherwise by the appropriate Assessing Authority.

(3)     The tax due for any quarter shall be paid before furnishing the return in Form ST VIII for that quarter:

Provided that in case of a dealer whose gross turnover does not exceed two lac rupees the tax due for any assessment year shall be paid quarterly on the basis of the entries in his account books and before furnishing the return in Form ST VIII in pink colour for that year.

COMPOUNDING OF TAX IN CERTAIN CASES

Rule - 40A. Compounding of tax in certain cases.

(1)     Notwithstanding anything contained in these rules, where gross turnover of a registered dealer in any year does not exceed two lac rupees and the tax paid by him for that year exceeds the amount of tax assessed under section 11 for the immediate preceding year; or the amount accepted by way of composition in lieu of tax for the immediate preceding year, as the case may be, by not less than fifteen per cent, then on the request of such a dealer made within a period of two months from the close of that year, the Commissioner may, without prejudice to the generality of his power to compound the tax under sub-section (2) of section 10 accept by way of composition the amount paid by the dealer in lieu of amount of tax that would have been assessed as tax payable for that year subject to the following conditions:-

(i)       the returns filed by such a dealer in respect of his gross turnover are correct and complete in every respect;

(ii)      no penalty has been imposed on such a dealer under the Act for the evasion of tax during that year or no proceedings for evasion of tax during that year are pending before any authority against such a dealer; and

(iii)     the claims of deductions from gross turnover made by such a dealer in relation to any transaction during that year are not found to be ingenuine.

Explanation. - For determining whether the tax paid by a dealer for any year exceeds the amount of tax assessed under section 11 for the immediate preceding year or the amount accepted by way of composition thereof tax for the immediate preceding year, as the case may be, by not less than fifteen per cent, the amount, if any, accountable to an increase in the rate of tax shall be ignored.

(2)     On the receipt of an application from the dealer for compounding of tax under sub-rule (1) the Commissioner shall call for the returns filed by such dealer in respect of his gross turnover for that year and all other relevant documents for scrutiny and any deficiency or discrepancy noticed by him shall be pointed out to the dealer by means of a check-slip within a period of three months from the date of receipt of the said application requiring him to rectify the deficiency or discrepancy so pointed out within a period of one month from the receipt of check-slip by him.

(3)     Where the registered dealer fails to comply with the requirements of check-slip issued under sub-rule (2) or the Commissioner is otherwise not satisfied, he shall after affording an opportunity of being heard to such a dealer return the case to the assessing authority for making assessment under sub-section (2) of section 11 of the Act.

Rule - 41. Payment of tax, penalty, interest and registration fees - Procedure.

(1)     Any amount payable by a dealer in respect of tax, interest, penalty, composition money, registration fee or any other liabilities shall be paid into the appropriate Government Treasury. No payment of any such amount shall be accepted at the District Excise and Taxation Office except by crossed cheque or bank draft in favour of the appropriate Assessing Authority at places where the treasury business is conducted by the State Bank of Patiala due regard being had to the provision of note 4 under rule 25 of the subsidiary rules.

Provided that where a cheque tendered by a dealer has once been dishonoured for want of funds in his account or for any other deficiency on the part of the dealer, cheques from such a dealer for the payment of tax, penalty, composition money, or any other liability shall not be accepted; and in such cases payment shall be accepted only in cash in accordance with the provisions of sub-rules (2) and (3) or in the form of a draft drawn on a local Scheduled Bank.

(2)     All payment made under section 10 of the Act shall be made in Challan Form ST XI, which will be available free of charge at the District Excise and Taxation Offices.

(3)     Challan shall be filled up in quadruplicate. One copy of the challan shall be retained by the treasury, one copy sent by the Treasury Officer to the District Excise and Taxation Office and the other copies shall be returned to the dealer, duly signed, in proof of payment.

(4)     Where the amount payable by a dealer is paid into the branch of the State Bank of Patiala, the Manager thereof shall return to the dealer, duly signed in proof of payment, parts 'C' and 'D' of the challan form and forward parts "A and B" of the challan form along with a detailed list of deposits and the amount of deposits received by the Manager to the Treasury Officer of the district in which the branch is situated on the first day of the month next following.

(5)     The Treasury Officer of the district shall retain part 'A' of the challan form and forward part 'B' thereof to the District Excise and Taxation Officer.

Rule - 42. Maintenance of register of payment of tax and penalty.

There shall be maintained in the Excise and Taxation Office of each district a Daily Collection Register in Form ST XII in which shall be recorded the particulars of every challan received in proof of payment of tax or penalty or any other amount due under the Act as made by a dealer.

Rule - 43. Maintenance of demand and collection register.

Every Assessing Authority shall maintain a Demand and Collection Register in Form ST XIII showing the payment of sales tax, penalty, composition money and other fees by dealers in his jurisdiction.

Rule - 44. Statements by Treasury Officer regarding crediting amount into the Treasury.

Every Treasury Officer shall send to the District Excise and Taxation Office within the first week of each month a statement of the amounts credited in the treasury under the Act and these rules during preceding month.

Rule - 45. Notice regarding payment of amount.

(1)     If any sum is payable by the dealer under rule 37, the appropriate Assessing Authority shall serve a notice in Form ST XVI upon him specifying the date, not less than fifteen days and not more than thirty days from the dateof service of the notice, on or before which payment shall be made and he shall also fix a date, on or before which the dealer shall furnish the receipt challan in proof of such payment.

(2)     When the challan is produced the appropriate Assessing Authority shall make the necessary entry in the personal file of the dealer.

Rule - 46.

(Omitted)

Rule - 47.

(Omitted)

REFUND OF EXCESS TAX PAID

Rule - 48. Refund application to be in form ST. XVIIIB.

(1)     An application for refund of any amount admissible under section 12 shall be made to the appropriate Assessing Authority and shall contain the grounds on which the refund is claimed.

(2)     Where the refund of tax is claimed in respect of any declared goods, sale or purchase of which has been subjected to tax under the Act prior to the sale of such goods in the course of inter-State trade or commerce and in respect of which tax under the Central Sales Tax Act, 1956 has been paid the dealer who effected the inter-State sale of such goods shall make an application for refund in form ST XVII-B and append thereto the following documents namely:-

(i)       certificate in form ST XVII-C in respect of each transaction from the registered dealer who paid tax under the Act on an earlier transaction of sale or purchase of the same goods;

(ii)      a copy of the return in Form ST VIII for the period during which the deduction under sub-section (2) of section 5 was claimed by him;

(iii)     a copy of the Central Sales Tax return in form 1 for the said period;

(iv)    such other documents or evidence as the assessing authority may require for his satisfaction that the tax leviable on such goods under the Act has been paid and goods in respect of which the refund is claimed were subsequently sold in the course of inter-State trade or commerce and charged to tax and the tax levied under the Central Sales tax Act 1956, has been paid.

(3)     Where the dealer is unable to identify the goods purchased with the goods resold, it shall be presumed that the goods purchased have been resold in the chronological order in which they were acquired.

Rule - 49. Procedure for determination of refund.

(1)     When the assessing authority is satisfied after such scrutiny of accounts and such enquiries as it considers necessary that the claim for refund is admissible, he shall determine the amount of refund due and shall -

(i)       record an order sanctioning the refund if the amount to be refunded does not exceed two thousand rupees; and

(ii)      submit the record of the case together with its recommendations to the officer-in-charge of the district for orders if the amount to be refunded exceeds two thousand rupees.

(2)     When an order for the refund of any amount has been made, the officer in-charge of the district -

(i)       shall, if the dealer desires payment in cash issue to him a Refund Payment Order in form ST XVII-A for such amount as may remain after adjusting the amount to be refunded towards the recovery of any amount due from the dealer for which a notice has already been issued to the dealer;

(ii)      if the dealer desires payment by adjustment against any amount subsequently payable by him, the officer in-charge of the district or the appropriate assessing authority shall issue a Refund Adjustment Order in form ST XVII authorising the dealer to deduct the sum to be refunded from the amount payable by him in respect of the period for which a return is to be filed subsequent to the issue of such refund adjustment order or from any amount determined to be payable by him subsequently. After allowing adjustment, the officer in-charge of the district or the assessing authority, as the case may be, shall cause a refund adjustment order to be cancelled.

Rule - 49A. Refund under sub-section (3) of section 21-A.

Where the refund of any amount becomes due as a result of an order passed under subsection (1) or sub-section (2) of section 21-A, the Commissioner shall record an order sanctioning the refund where upon the amount due to the dealer shall be refunded to him in the manner laid down in rule 49.

Rule - 50. Delayed refund - Procedure.

Where a Refund Payment Order or a Refund Adjustment Order is issued under rule 49, the authority issuing such order shall simultaneously record an order sanctioning the interest payable, if any, under sub-section (3) of section 12 on such refunds specifying therein, the amount of refund the payment of which was delayed, the period of delay for which such interest is payable and the amount of interest payable by the State Government and shall communicate the same to the dealer to whom the interest is payable and also to the Commissioner stating briefly the reasons for the delay in allowing the refund. Where an order for the payment of interest on delayed refund under this rule has been made, the sanctioning authority shall issue to the dealer Interest Payment Order in form ST XVII-D.

Rule - 51.

Omitted.

Rule - 52.

Omitted.

Rule - 53. Attachment of Refund Adjustment Order for claiming deductions.

In support of a claim for deduction according to rule 49 a dealer shall attach the Refund Adjustment Order to the next return in form ST VIII to be furnished by him.

Rule - 54. Cancellation of Refund Adjustment order after allowing deduction.

After allowing such deduction, the Assessing Authority shall cause the Refund Adjustment Order to be cancelled.

Rule - 55. Entering particulars of refund applications.

The Assessing Authority shall enter in register in form ST XVIII particulars of all applications for refund and of the orders passed thereof.

Rule - 55A. Particulars etc. to be mentioned in a Cash Memo.

A cash memo or bill to be issued by a registered dealer in respect of goods sold by him or on his behalf exceeding one hundred rupees in value in any one transaction shall -

(i)       bear continuous serial numbers printed by mechanical process;

(ii)      bear the registration number and address of the dealer;

(iii)     bear the date of sale;

(iv)    bear the name and address of registered dealer, along with registration certificate number, - to whom the goods have been sold.

(v)      show the description of the goods sold,

(vi)    show the weight or quantity of the goods sold;

(vii)   show the price of goods sold; and

(viii)  in case the goods are taxable at the first stage of sale or purchase thereof and are sold to a registered dealer, it shall contain the following certificate, namely:-

CERTIFICATE

Certified that I/we, am/are liable to pay tax under the Act, being the dealer at the first stage of sale or purchase of the above mentioned goods in the State of Punjab; or

Certified that the goods being sold by me, as mentioned above, have been purchased from a registered dealer in the State of Punjab; and have already suffered tax in the State of Punjab.

: Please tick () which is applicable.

(ix)    in the case of sale of goods to a registered dealer in the State of Punjab, which are taxable at the last stage of sale thereof, the cash memo shall be issued in triplicate and shall contain the following declaration of the cash memo or on its reverse side:-

Declaration

I, ________________, proprietor/partner/authorised agent of M/s ________________ R.C. No. ____________, District ______________, hereby declare that I have purchased the goods detailed in the cash memo or on its reverse side for Rs. ________ only for any of the purpose mentioned below:-

(1)     Use in the manufacture in the State of Punjab, of goods other than the goods declared tax free under section 6 of the Act for sale in the State of Punjab; or

(2)     Resale in the State of Punjab; or

(3)     Sale in the course of inter-State trade or commerce; or

(4)     Sale in the course of export out of the territory of India.

And the goods so purchased have actually moved into may custody and have duly been entered into my books of accounts and goods purchased for the purpose mentioned above are duly specified in my registration certificate No. ________________.

Signature of the purchasing dealer.

Please tick () which is applicable.

Rule - 55B. Authentication etc. of account books.

(1)     A dealer, when required by the Assessing Authority, shall produce any book, document or account relating to his business before the Assessing Authority for the purpose of authentication by him.

(2)     The Assessing Authority shall as far as possible, with prior notice, authenticate the books of account of the dealer by visiting his place of business where the books, documents or accounts are kept.

(3)     (a) The Assessing Authority shall append his signatures along with his seal at one or more places in each of the books, documents or accounts, and record a certificate in the following form at the opening page thereof:-

"Certified that this book/document/account contains ______________ pages and I have put my signatures along with the official seal at pages _____________ and _________________

Dated

District

Signature of the Assessing Authority

(b) The Assessing Authority shall keep a regular record of such authentication in the respective file of the dealer for utilisation at the time of inspection of his accounts or stocks.

(4)     The Assessing Authority shall make a note of such authentication on the list required to be maintained under clause (b) of sub-section (2) of section 14 by the dealer.

INFORMATION TO BE FURNISHED REGARDING CHANGE OF BUSINESS ETC.

Rule - 56. Information regarding change to business.

(1)     If the information referred to in section 16 relates to a branch of any business located outside the jurisdiction of any Assessing Authority, a copy of the information and of any orders passed thereon shall be forwarded to the appropriate Assessing Authority within whose jurisdiction the branch is situated.

(2)     When any registered dealer dies, his legal representative shall inform the appropriate Assessing Authority within sixty days from the death of the dealer.

Rule - 56A. Delivery and deduction u/s 14-B(2) and (4).

(1)     The delivery-note and the declaration referred to in sub-sections (2) and (4) of section 14-B shall be in form ST XXIV and ST XXIV-A respectively.

(2)     The declaration referred to in the first proviso to sub-section (4) of section 14-B shall be in form ST XXV.

(3)     For the purposes of sub-section (6) of section 14-B, the owner of goods, if he is registered under the Act, shall furnish to the satisfaction of the officer, detaining the goods, a security in the form of cash or bank guarantee or crossed bank draft or execute a bond in Form ST-XXXII, with sureties from two registered dealers having their place of business in the same ward in which the owner of goods has, duly verified by the Assessing Authority in-charge of the ward concerned. In the case of other owner of goods the owner shall furnish a security in the form of cash or bank guarantee or crossed bank draft.

(3-A) The concerned officer shall issue a receipt in Form ST XXXI in duplicate retaining the carbon copy with him and giving the original copy thereof to the owner of the goods or his representative or the driver or any other person in-charge of the goods vehicle or vessel, in token of having received the amount of cash security.

(4)     The goods ordered to be detained which have not been released shall be sold in public auction after following the procedure hereinafter provided:-

(i)       The officer concerned shall cause to be published on the notice board of his office a list of the goods detained and intended for sale with a notice under his signature, specifying the place where and the day and the hour at which the detained goods will be sold and shall display the copies of such list and notice in more than one public place near the check-post or the barrier or other place where the goods were detained. Copies of the list and notice shall also be displayed in the office of the Assistant Excise and Taxation Commissioner, in-charge of the district having jurisdiction over the area where the check-post or barrier or other place where the goods were detained, is situated. Normally a notice of 15 days shall be given before the auction sale is conducted;

(ii)      The auction sale of goods detained shall be conducted by an officer not below the rank of an Excise and Taxation Officer. Intending bidders shall deposit an earnest money, a sum amounting to 5 per cent of the estimated value of the goods;

(iii)     At the pointed time, the goods shall be put up in one or more lots, as the officer conducting the auction sale may consider advisable, and shall be knocked down in favour of the highest bidder, subject to confirmation of sale by the Assistant Excise and Taxation Commissioner, in-charge of the district if the value of the goods auctioned does not exceed Rs. 1,000 and by the Deputy Excise and Taxation Commissioner, in-charge of the division in other cases;

(iv)    The auction purchaser shall pay the sale value of the goods in cash immediately after the sale and he will not be permitted to carry away any part of the goods until he has paid for the same in full and until the sale has been confirmed by appropriate authority mentioned in clause (iii). Where the purchaser fails to pay the purchase money, the goods shall be resold by auction at once and earnest money deposited by the defaulting purchaser shall be forfeited to the Government. The earnest money deposited by the unsuccessful bidders shall be refunded to them immediately after the auction is over.

Rule - 56B. Maintenance of record of goods transported.

(1)     Every carrier of goods or agent of transporter including an employee of a Transport Company or Booking Agency shall in respect of goods, the sale or purchase whereof is taxable under the Act, maintain true record of such goods transported, delivered or received for transport in the form of transport receipt, forwarding note, way bill, despatch register and delivery register which shall be in forms ST XXVI, ST XXXVI-A, ST XXVI-B, ST XXVI-C and ST XXVI-D respectively. Such record shall be preserved by him for a period of five years. He shall also preserve in record the letters of authority mentioned in clause (e) of sub-rule (3) for a similar period.

(2)     Transport Receipt and way bills shall be serially numbered in a consecutive order. The last serial number shall go into 1,00,000 whereafter a fresh series of Transport Receipt and way bill shall start, intimation regarding which shall be given by the transporter to the Excise and Taxation Officer of the district before bringing the fresh series in use. The Despatch Register and Delivery Register before use shall be got authenticated from the Excise and Taxation Officer of the district in whose jurisdiction the place of business of the transporter is situated.

(3)     No carrier of goods or agent of a Transport Company or Booking Agency shall transport, accept for booking or release any consignment of goods, the sale or purchase of which is taxable under the Act, unless:-

(a)      the consignment is covered by a copy of purchase invoice or sale bill or delivery note as the case may be;

(b)      the particulars regarding consignment intended to be booked are furnished in the forwarding note in form ST XXVI-A by the consignor;

(c)      register in form ST XXVI-E or ST XXVI-F maintained by a dealer registered under the Act containing entries regarding the particular consignment is produced by the consignor or consignee or his authorised agent, as the case may be, and is authenticated by him;

(d)      the Transport Receipt bears stamped endorsement from the consignee indicating his full particulars and Registration Certificate number, if any;

(e)      the person taking delivery of goods or delivering the goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signature duly attested;

(f)       the Transport Receipt or the forwarding note in respect of consignment of goods brought from a place outside the State or intended to be booked for a place outside the State by a dealer not registered under the Act, is countersigned by the Excise and Taxation Officer of the district or any other Officer authorised by him.

(4)     The driver or the person in-charge of a vehicle shall always carry with him a copy of Way Bill in form ST XXVI-B and a copy of the Transport Receipt in respect of each consignment of goods being carried.

(5)     Where delivery of consignment is given to the consignee without the aid of Transport Company or Booking Agency, the owner, driver or the person in-charge of the vehicle shall maintain the record regarding delivery of consignments in a register in form ST XXIV-D.

Rule - 56C. Maintenance of record of goods transported by road.

(1)     Every registered dealer shall maintain true record of goods received or goods despatched by road in a register which shall be in form ST XXVI-E and ST XXVI-F respectively. These registers before use shall be got authenticated from the Assistant Excise and Taxation Commissioner, in-charge of the district or the Excise and Taxation Officer in whose jurisdiction the place of business of the dealer is situated.

(2)     No dealer or any person acting on his behalf shall take delivery of goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless:-

(a)      a copy of the purchase invoice, sale bill or delivery note, as the case may be, covering the consignment is furnished the transporter or his representative;

(b)      particulars of consignment intended to be booked are furnished in the forwarding note in form ST XXVI-A;

(c)      the agent who takes delivery or delivers goods for booking in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor as the case may be;

(d)      register in form ST XXVI-E or ST XXVI-F, as the case may be, maintained by a dealer registered under the Act, containing entries in regard to such consignment is produced and got authenticated from the carrier of goods or an agent of the Transport Company or Booking Agency, as the case may be;

(e)      stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the Transport Receipt by the consignee; and

(f)       the consignor or the consignee being an unregistered dealer under this Act, gets the Forwarding Note or the Transport Receipt in respect of consignment of goods intended to be booked to a place outside the State or brought from a place outside the State, countersigned from the Excise and Taxation Officer of the district or any other Officer authorised by him.

Rule - 57. Submission of appeal or application for revision.

(1)     Every appeal and every application for revision shall -

(a)      be in writing and written on the standard water-marked judicial paper;

(b)      specify the name and address of the appellant or applicant;

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

(d)      specify the authority against whose orders the appeal or application is made;

(e)      contain a clear statement of facts and grounds of appeal or revision briefly but clearly set out;

(f)       state precisely the relief prayed for; and

(g)      be signed and verified by the appellant or the applicant or by an agent duly authorised by him in that behalf in the following form namely:-

"I _______________________ agent appointed by the appellant/applicant named in the above memorandum of appeal/application for revision, do hereby declare that what is stated herein is true to the best of my knowledge and belief",

Signature

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

(3)     The memorandum of appeal or application for revision shall either be presented by the appellant or applicant or his agent to the appellate or revising authority to be sent to the said authority by registered post.

Rule - 58. Summary rejection.

(1)     If the memorandum of appeal or application for revision omits to state any of the particulars required under rule 57 or is not accompanied by the order, against which it is made or a duly authenticated copy thereof, the appeal or application for revision may be summarily rejected :

Provided that no appeal or application for revision shall be summarily rejected under this sub-rule unless the appellant or the applicant is given a reasonable opportunity to amend the memorandum or appeal or application for revision, as the case may be.

(2)     The appeal or application for revision may also summarily be rejected on grounds other than those specified in sub-rule (1) which the appellate or revising authority may consider sufficient and which shall be reduced in writing by the appellate or revising authority :

Provided that before an order summarily rejecting an appeal or an application for revision under this sub-rule is passed, the appellant or applicant shall be given a reasonable opportunity of being heard.

Rule - 59. Hearing.

(1)     (a) If the appellate or revising authority does not reject the appeal or revision summarily, it shall fix a date for its hearing. The appeal or revision shall be decided after notice to the Assessing Authority concerned and after considering any representation that may be made by it either in person or through any of its subordinates or through an authorised representative of the State Government after giving an opportunity to the appellant or applicant of being heard in person or by duly authorised agent. The appellate or revising authority may, before deciding the appeal or revision itself, hold such further enquiry or direct it to be held by the authority against whose decision the appeal or revision has been preferred, as may appear necessary to the said appellate or revising authority.

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

(2)     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 or the applicant does not appear before the said authority either in person or through an agent, the said authority may dismiss the appeal or revision or may decide it ex-parte as it may think fit :

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

Rule - 59A. Certified copies of orders passed in appeal or revision.

A certified copy of every order passed by the appellate or revising authority under rule 58 or rule 59 shall be supplied free of cost to the concerned dealer.

Rule - 60. Award of costs by Tribunal.

Where a Tribunal directs that any costs shall follow in the event the Tribunal shall state its reasons in writing.

Rule - 61. Salaries, allowances and certain other conditions of service of the Presiding Officer of a Tribunal.

(1)     The salaries and allowances of the Presiding Officer or a Tribunal shall be as follows:-

(a)      If he is a retired judge of the High Court or a retired member of the Indian Administrative Service, he shall get the substantive pay drawn by him at the time of retirement less the amount of gross monthly pension but his pay plus gross monthly pension shall not exceed the substantive pay drawn by him at the time of retirement :

Provided that the State Government may in deserving cases relax this condition and allow officiating pay drawn at the time of retirement instead of substantive pay.

(b)      If he is a serving judge of the High Court or a serving member of the Indian Administrative Service, he shall get such salaries and allowances as he would have drawn, had he not been appointed the Presiding Officer;

Provided that if the person appointed as Presiding Officer retired during his tenure as such, his salaries and allowances immediately after the date of retirement shall be such as are provided in clause (a) above.

Explanation.- The words "gross monthly pension" as used in this rule shall mean pension plus pension equivalent of death-cum-retirement gratuity and commuted pension.

(2)     The Presiding Officer of Tribunal shall, for journeys performed in connection with his official duties be entitled to the travelling allowance at the rate for the time being admissible under the Punjab Civil Services Rules to Officers of Grade-I.

(3)     The Presiding Officer of a Tribunal shall be entitled to such medical facilities as are admissible to Class I Officers.

(4)     The Presiding Officer shall not accept any other assignment without the prior permission of the State Government.

Rule - 62. Leave and leave salary.

(1)     The Presiding Officer of a Tribunal shall, if he is a serving judge of the High Court or a serving member of the Indian Administrative Service, be entitled to such kinds of leave including casual leave as is admissible under the provisions of service rules applicable to him and if he is a retired judge of High Court or a retired member of the Indian Administrative Service he shall be entitled to such kinds of leave including casual leave as was admissible immediately before his date of retirement according to Service Rules applicable to him.

(2)     The power to grant leave shall vest in the State Government.

Rule - 63. Re-assessment of tax and rectification of clerical or arithmetical mistake.

If in consequence of definite information which has come into its possession, the appropriate Assessing Authority discovers that the turnover of the business of a dealer has been under-assessed or has been escaped assessment in any year, the Assessing Authority may, at any time within such period following the close of the year, for which the turnover is proposed to be reassessed, as is specified in sub-section (1) of section 11-A of the Act send a notice to the dealer in form ST XIX, and after hearing him and making such enquiry as it considers necessary, may proceed to re-assess the tax payable on the turnover, which has been under-assessed or has escaped assessment.

Rule - 64. Conditions subject to which rectification may be made under section 11-A(2).

(1)     No rectification which has the effect of enhancing the assessment shall be made by any authority referred to in sub-section (2) of section 11-A unless that authority has given notice to the dealer concerned of its intention to do so and has allowed him a reasonable opportunity of being heard.

(2)     Where such rectification has the effect of enhancing the amount of the tax or penalty, the appropriate Assessing Authority shall serve on the dealer a revised notice in form ST XX and thereupon the provisions of the Act and these rules shall apply as if such notice had been served in the first instance.

(3)     Where any rectification made under sub-section (2) of section 11-A has the effect of reducing the tax or penalty, the authority concerned shall order refund of the amount which may be due to the dealer and the procedure for refunds laid down in rules 48 and 49 shall apply.

SERVICE OF NOTICES, SUMMONS AND ORDERS

Rule - 65. Service of summons.

The summons to be issued by the Assessing Appellate and Revisional Authority for the appearance of any person or for the production of a document or documents by him may be in form ST XXI.

Rule - 66. Service of notice.

(1)     Notice under the Act, or under these rules shall be served by one of the following methods:-

(a)      by delivery by hand of a copy of the notice to the addressee or to any other agent duly authorised in this behalf by him or to a person regularly employed by him in connection with the business in respect of which he is registered as a dealer or to any adult male member of his family residing with the dealer;

(b)      by post:

Provided that if upon an attempt having been made to serve any such notice by either of the above said methods, the authority concerned has reasonable grounds to believe that the addressee is evading the service of notice or that, for any other reason which in the opinion of such authority is sufficient that notice cannot be served by any of the above mentioned methods, the said authority shall after recording the reasons therefor cause the notice to be served by affixing a copy thereof:-

(i)       if the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which the dealer's office is located, or upon some conspicuous part of the place of the dealer's business last intimated to the said authority by the dealer or of the place where the dealer is known to have last carried on business; or

(ii)      if the addressee is not a dealer on some conspicuous part of his residence or office or the building in which his residence or office is located and such service shall be deemed to be as effectual as if it has been made on the addressee personally:

Provided further that, where the officer at whose instance the notice is to be served, is on enquiry satisfied that the said office, building, place or residence is known not to exist or is not traceable, such officer may by order in writing dispense with the requirement of service of the notice under the last preceding proviso.

(2)     When the officer serving a notice delivers or tenders a copy of the notice to the dealer or addressee personally or to his agent or to any of the persons referred to in clause (a) of sub-rule (1), he shall require the signature of the person to whom the copy is so delivered or tendered to an acknowledgement of service endorsed on the original notice. When the notice is served by affixing a copy thereof in accordance with the first proviso to sub-rule (a) the officer serving it shall return the original to the authority which issued the notice with a report endorsed thereon or annexed thereto, stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's office or residence or the building in which his office or residence is located or his place of business was identified and in whose presence the copy was affixed. The said office shall also obtain the signature or thumb-impression of the person identifying the addressee's residence or office or building or place of business to his report.

(3)     When service is made by post, the service shall deemed to be effected by properly addressing the notice and posting it by registered post with acknowledgement due, and unless, the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would be delivered in the ordinary course of post.

FEES

Rule - 67. Fees payable in court fee stamps.

The following fees shall be payable in court-fee stamps:-

(i)       on a memorandum of appeal or on application for revision to the Commissioner or on an application for revision to the Tribunal ten rupees;

(ii)      on an application for obtaining copies of record five rupees;

(iii)     Omitted.

Rule - 68. Fees payable in service of processes.

(1)     In the case of every dealer, who is required to do any act under the provisions of the Act or these rules, the appropriate Assessing Authority shall prepare separately two files, namely the personal file and the confidential file.

(2)     The dealer concerned or his agent, on making to the appropriate Assessing Authority, a written application stamped with a court-fee of the value of rupees five may inspect the record of his personal file or any entries relating to himself in any register maintained under the rules. A separate application shall be made for the inspection of each record or register.

(3)     The court-fee of rupee five paid on the application shall cover the first hour of inspection only. For each subsequent hour or part of an hour, an additional court-fee stamp of rupee two must be supplied by way of payment before hand. No fresh application shall be demanded for the continuation of an incomplete inspection on the next working day.

(4)     If the document to be inspected relates to any previous year a search fee in the form a court-fee stamp of the value of rupees two per application shall be charged.

(5)     A person entitled under sub-rule (2) to the inspection of any document shall be granted a copy of the same on his paying the charges in the shape of court-fee on the following scale on an application made in this behalf bearing a court-fee stamp of the value of:-

(a)      Rupees two for every entry in a register;

(b)      Rupees five for every notice or summons issued by an assessing authority;

(c)      Rupees ten for every returns or statement recorded in any enquiry held under these rules or order on an objection or of assessment of tax or any other document of which copy is permissible under these rules;

(d)      Rupees two for every adverse order of assessment of tax;

(e)      Rupees ten for every other order of assessment.

(6)     If the document of which copy is to be granted under sub-rule (5) relates to any previous year, a search fee in the form of a court fee stamp of the value of Rupees two per application shall be charged.

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

(8)     The provision of sub-rules (2) to (7) shall apply mutatis mutandis to inspection of record of the offices of the appellate and revising authorities and grant of copies thereof.

SUPERINTENDENCE AND CONTROL OF ADMINISTRATION

Rule - 69. Superintendence and control of administration under the Act.

(1)     The Commissioner shall superintend the administration and the collection of tax leviable under the Act and shall control all officers empowered thereunder.

(2)     Subject to the control of the Commissioner, the Deputy Excise and Taxation Commissioner of the circle shall control all other officers empowered under the Act in his circle.

(3)     The Assistant Excise and Taxation Commissioner in-charge of a district is charged with the duty of carrying out the provisions of the Act subject to the control and direction of the Commissioner and Deputy Excise and Taxation Commissioner.

RELAXATION OF THE PROVISIONS OF THE RULES IN CERTAIN CASES

Rule - 70.

Omitted

DELEGATION OF ROUTINE DUTIES

Rule - 71. Delegation of routine duties.

The Assessing Authority may by an order in writing, authorise generally or in any particular case any person subordinate to and working under its authority to exercise the powers conferred upon such authority under these rules to prepare and sign receipts, notices, challans and other documents and registers required to be drawn up, maintained or issued under the Act or these rules.

MISCELLANEOUS

Rule - 72. Power to extend time.

Wherein these rules a period is prescribed for doing a certain act, the appropriate Assessing Authority may, for special reasons to be recorded in writing, extend that period from time to time.

AUTHORITY TO WITHDRAW PROSECUTIONS

Rule - 73.

Omitted.

BUSINESS OWNED BY A PERSON UNDER DISABILITY

Rule - 74. Business owned by a person under disability.

A trustee, a guardian or manager (whether appointed by a court or otherwise), or the court of wards carrying on a business on behalf of an owner who is under disability shall be liable to perform all obligations imposed by the Act, and these rules in respect of such business to the same extent as the owner would have been liable if he had not been under disability and had been carrying on the business himself.

BUSINESS FORMING PART OF ESTATE UNDER THE CONTROL OF A COURT

Rule - 75. Business forming part of estate under the control of court.

The Administrator General, the Official Trustee, an executor or administrator, under the Indian Succession Act, 1925, or any receiver, carrying on any business forming part of an estate placed under his control by order of a Court, shall be liable to perform all obligations imposed by the Act, and these rules in respect of such business to the same extent as if he was the owner of the business and shall also be liable to pay any tax assessed or interest dueor penalty imposed thereon for the period during which he remained in control thereof.

NOMINATION OF HEAD-OFFICE IN THE CASE OF A DEALER HAVING MORE PLACES OF BUSINESS THAN ONE

Rule - 76.

(1)     Where a dealer has within Punjab more than one places of business (hereinafter referred to as branches) he shall nominate one of such branches as the head-office of the business for the purpose of this rule.

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

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

(4)     All applications, returns or statements prescribed under the Act or these rules shall be submitted in respect of all the branches jointly by the head office to the appropriate Assessing Authority.

(5)     The turnover for the whole business shall be aggregate of the turnover of all the branches.

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

SPECIAL PROVISIONS IN THE CASE OF DEALERS HAVING MORE PLACES OF BUSINESS THAN ONE

Rule - 77.

(1)     In the case of a dealer having more than one places of business in Punjab:-

(a)      all applications, including applications for the grant or renewal of certificate, shall be made;

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

(c)      all notices and orders required or permitted by the Act or these rules to be issued to or be served on any dealer shall be issued, and served by and on the person in-charge of the head-office nominated under rule 76.

(2)     A notice or order, issued to or served on the person in-charge of such head office shall be deemed to have issued to and served on all branches of the dealer concerned.

Rule - 78. Penalties.

(Omitted)

Forms

Forms Under Punjab General Sales Tax Rules, 1949

Form ST. I

Application For Compulsory/voluntary Registration Under Sections 7 And 8 Of The Punjab General Sales Tax Act, 1948.

To

The Assessing Authority

Ward _______________________

District ______________________

-

I ______________ Proprietor/Managing partner(s)/Managing Director/General Attorney/Head of Department (or any other Joint Officer/Officers duly authorised by him in writing) of the business knows as __________________ whose head office in Punjab is situated at ________________ hereby apply on behalf of the said business, for a certificate of registration under the Punjab General Sales Tax Act, 1948, and attach herewith a treasury/bank receipt for rupees _______________ being registration fee.

2. Nature of business _________________________________________________________________________

3. The concern manufactures the following classes of goods for traders __________________________________

4. The concern does/does not import goods direct from other countries/States _____________________________

5. Particulars of the proprietor/partner(s) all other persons having any interest in the business:-

Sr. No.	Name in Full	Father's/Husband's name	Age	Extent of interest in the business	Present Address	Permanent Address	Telephone No.	Sig.	[1]Sig. and address of witness attesting sig. in Col. No. 9
1	2	3	4	5	6	7	8	9	10
1
2
3
4
5
6
7

6. The proprietor or any partner or any other person having an interest in the business has interest in no other business anywhere in India/has interest in the following other business in India :

Notes. - (i) In the case of Government Department, the name of the Department and in the case of institution or concern, officer in-charge of the institution or concern only be given.

(ii) Column No. 5 to be filled in if the applicant is not a company incorporated under the Indian Companies Act, 1956, or under any other law.

7. The business in respect of which this application is made, has been registered with the Registrar of Firms and Societies, Punjab (if registered in any other State/Union Territory, name of such State/Union Territory ______) R.C. No. __________________

8. Location of the place of business Additional places of business

(i)       Shop No. ____________________________________________________

(ii)      Mohalla, Road, Market _________________________________________

(iii)     Town _____________________________________________________

(iv)    Post Office _________________________________________________

(v)      Owner of the business premises
_________________________________

(vi)    Name of the adjacent dealers
___________________________________

(a)      Right Hand Side __________________________________________

(b)      Left Hand Side ___________________________________________

(vii)   Omitted __________________________________________________

(viii)  Omitted __________________________________________________

(ix)    Whether any other dealer is functioning from the same premises. If so, his name and registration certificate. _________________________

9. Name of the Head Office _____________________________________________ Complete address ___________________________________

10. State whether the applicant is the owner of the business premises or tenant (if a tenant, copy of rent deed to be enclosed) ___________________

11. Constitution of the concern. Whether partnership deed executed (copy of deed to be enclosed, if executed) ______________________________________

12. The following classes of goods are ordinarily purchased by the business:-

(a)      for purposes of manufacture __________________________________

(b)      for resale ________________________________________________

(c)      for containers or other packing materials _________________________

13. Details of first purchase Details of first sale

14. Total purchase and sale since the start of business _______________ Rupees _______________________________

15. Average sale/purchase per day Rs. ________________________________

16. Gross turnover during the year Rs. __________________________________

17. The annual taxable turnover is estimated at _____ per cent of annual gross turnover.

18. Details of first import, if any :

(i)       Bill No. ____________________________________________________

(ii)      Date ______________________________________________________

(iii)     Amount ___________________________________________________

(iv)    Goods Receipt No. _________________________________________

(v)      Octroi Receipt No. __________________________________________

(vi)    Seller's name and address. _________________________________

19. -

20. Total working capital of the concern _____________________

21. Details of account books maintained/to be maintained:-

1. ______________________________________________________

2. ________________________________________________________

3. ________________________________________________________

4. __________________________________________________________

22. The accounts are kept in the _________________________ script.

23. Accounting period _________________________________________________

24. State whether the registration certificate was ever refused to dealer/firm/partner(s) if so, give details:-

25. State whether the registration certificate of the dealer/firm/partner(s) was ever cancelled. If so, give details:-

Declaration

I hereby declare that the above statements are true and complete to the best of my knowledge and belief.

Form ST II

Omitted

Form ST III

Omitted

Form ST IV

(See rule 5)

Certificate Of Registration

No. _____________________________

Ward _____________________________

District _________________________

Passport size photo of the proprietor/

Managing Director

/General Attorney duly attested by the Assessing Authority

(1)     This is to certify that the firm known as ____________ whose head office in Punjab is situated at ___________ has been registered as a dealer under the Punjab General Sales Tax Act, 1948.

(2)     Nature of business ____________________

(3)     The dealer has additional places of business and warehouses at the addresses, noted below:-

(4)     Particulars of the proprietor(s)/Partner(s) or all persons having any interest in the business:-

(5)     5. Particulars of the sureties:-

(6)     The sale of the following goods other than goods liable to tax at the first stage of sale under section 5(1-A) made to this dealer for use by him in the manufacture in the State of any goods or sale in the course of inter-State or commerce or sale in the course of export of goods out of the territory of India other than the goods declared tax free under section 6, for sale in Punjab will be free of tax.

(7)     The return in Form ST-VIII pertaining to the entire business conducted at the various places of business of the dealer shall be furnished by the dealer from the head-office annually/quarterly/monthly.

(8)     The tax is payable quarterly/monthly ________________________________

(9)     This certificate is valid from _______________________ until cancelled.

(10)   The dealer is liable to pay tax with effect from _______________________

Signature ________________

(Seal of Assessing Authority)

Dated

Name _________________

(Assessing Authority)

Notes:- (1) This registration certificate shall be displayed by the dealer at the place(s) of business and it shall be produced for inspection on demand by any person exercising authority under the Act and Rules.

(2) Any material change in the particulars of the dealer shall be intimated to the Assessing Authority within a period of thirty days and the registration certificate got amended accordingly.

Form ST V

(See rule 9)

List Of Registered Dealers

________________________ District.

FORM ST VI

(See rule 9)

Alphabetical List Of Registered Dealers

________________________________District

Form ST VII

Omitted

Form ST VIII

(See rules 20, 24, 25, 27, 27-A, 29, 30, 40, 48 and 53)

RETURN OF SALES/PURCHASE TAX

(1)     Name of the dealer (in block letters) _________________________________

(2)     Complete address of the dealer _____________________________________

(3)     Telephone No., if any ______________________________________________

(4)     Registration Certificate No. ________________________________________

(5)     District __________________________________________________________

(6)     Ward No. _________________________________________________________

(7)     Nature of business _______________________________________________

(8)     Return period from ____________________ To _______________________

(9)     If revised, return's receipt No. and date of furnishing original return.

Receipt No. _________________     Date ____________________________

(10)   Period upto which assessed __________________________ under Income Tax Act General Index Register/Permanent Account

No. __________________

SALES TAX

(1)     Sales price received and receivable for goods sold or supplied during the return period : ______________________________________________________

(2)     Cash discount and trade discount allowed according to ordinary trade practice and included in the sales price but separately shown as such ___________________ __________________________________________________

(3)     Gross Turnover (A-B) __________________________________________

(4)     (i) Turnover of tax free goods under section 5(2)(a) (i) ___________________

(ii) Turnover of goods sold to registered dealers u/s 5(2) (a) (ii) ____________

(iii) Turnover of other exempted sales u/s 5(2)(a) (iv), (v) & (vii) __________

(iv) Turnover of goods exempted u/s 5(1A) _________________________

(v) Total of D (i) to D (iv) _________________________________________

(1)     Balance C-D (v) _________________________________________________

(2)     Deductions under section 5(2)(b) __________________________________

(3)     Taxable Turnover ______________________________________________

(4)     Amount of tax payable on the taxable turnover G ______________________

 

Date__________________

DD/MM/YY

Date______________________

Treasury Name_____________________________

Receipt No.________________________________

Amount_____________________

Date_______________________

Cheque No.__________________

Bank Name________________________________

Amount___________________________________

P. Tax paid under the Central Sales Tax Act, 1956 ______________________

Declaration

I __________________________ hereby declare that the above statements are true and complete to the best of my knowledge and belief.

Place _________________________

Dated _________________________

(Signature of dealer)

Acknowledgement

Received from M/s ________________________________ possessing registration No. __________ a return of sales/purchase tax by him for the period from _______________ to ________________ with enclosure mentioned herein :

Place __________________

Dated __________________

(Receiving Officer/Official)

Form ST IX

Form ST X

Form ST XI

See rules 41(2)

CHALLAN

(To be retained in the Treasury)

Invoice of the sales tax paid into treasury/Sub Treasury/Branch of the State Bank of India/State Bank of Patiala and credited under the Head of Account "0040-SALES TAX"

District _________________ Ward _______________________

Period From __________ To _________ Last date of payment ________________

(1)     By whom tendered _______________________________________________

(2)     Name of the dealer __________________________________________________

(3)     Complete address ________________________________________________

(4)     Registration Certificate _____________________________________________

(5)     Payment on account of Demand No. ___________________________________

(a)      Voluntary tax Rs. _____________________________________________

(b)      Additional demand ____________________________________________

(c)      Penalty _____________________________________________________

(d)      Interest _____________________________________________________

(e)      Other fees/deposits ___________________________________________

Total ______________________

(6)     Amount in words Rs. ________________________________________________

FOR USE IN TREASURY

(Certified that all the particulars given above are correct.)

Signature of dealer/depositor

* * *

Seal of Assessing Authority

Date ________ the _______ 19___.

Officer/Agent, State Bank of India/Manager,

State Bank of Patiala

Stamp of Treasury.

Note:- This Form ST-XI has four foils. All the four are same except that the direction on the first foil reads "To be retained in the Treasury", second foil reads "To be attached by the dealer with the return or application", third foil reads "To be returned to the Assessing Authority by the Treasury", and the fourth foil reads "To be retained by the dealer".

Form ST XI-A

Challan A

(To be retained in the treasury)

Invoice of the tax paid into the Treasury/Sub Treasury Branch of the State Bank of India or/the State Bank of Patiala and credited under the Head of Account 0-40- Sales Tax receipts from the Punjab General Sales Tax Act-Voluntary payment of tax for the quarter ending ____________ 19 __________

Dated _______ the _____ 19 _____

Signature of dealer or depositor

Amount received Treasury Accountant

Treasury Officer/Sub-Treasury Officer/Agent, State Bank of India/Manager State Bank of Patiala.

Treasurer Stamp of Treasury

CHALLAN B

(To be returned to assessing officer by the treasury)

Invoice of the tax paid into the Treasury/Sub Treasury Branch of the State Bank of India or/the State Bank of Patiala and credited under the Head of Account 0-40-Sales Tax receipts from the Punjab General Sales Act-Voluntary payment of tax for the quarter ending _________________ 19 ________

Dated _________ the _____ 19 _____

Signature of dealer or depositor

Amount received Treasury Accountant

Treasury Officer/Sub-Treasury Officer/Agent, State Bank of India/Manager, State Bank of Patiala.

Treasurer Stamp of Treasury

CHALLAN C

(To be attached by the dealer to the return or application)

Invoice of the tax paid into the Treasury/Sub Treasury Branch of the State Bank of India or/the State Bank of Patiala and credited under the Head of Account 0-40-Sales Tax receipts from the Punjab General Sales Tax Act-Voluntary payment of tax for the quarter ending _____________ 19 _______

Dated ______ the ______ 19 _____

Signature of dealer or depositor

Amount received Treasury Accountant

Treasury Officer/Sub-Treasury Officer/Agent, State Bank of India/Manager, State Bank of Patiala.

Treasurer Stamp of Treasury

Challan D

(To be retained by the dealer)

Treasury/Sub-Treasury/Branch of the State Bank of India/or the State Bank of Patiala.

District ______________________________

(i)       By whom tendered ____________________________________________

(ii)      Name, address and registration number of dealer on whose behalf money is paid _______________________________________________

Received the sum of Rupees _________________ on account of voluntary deposit of tax for the quarter ending _______________ and credited under the Head of Account 0-40- Sales Tax Receipts from the Punjab General Sales Tax Act.

Treasurer/Treasury Officer Sub-Treasury Officer/Agent,

State Bank of India/Manager, State Bank of Patiala.

Dated _____________ 19 ___________

Form ST. XII

(See rule 42)

Daily Collection Register

______________ District

 

Form ST. XIII

(See rule 43)

Demand And Collection Register

Amount of tax under section 10 _____________ District

 

Form ST. XIV

(See rule 63)

Notice Under Sections 11 And 14 Of The Punjab General Sales Tax Act, 1948

Office of the Assessing Authority.

_________________ District.

To

___________________

___________________

WHEREAS :

(a)      You, a dealer registered under certificate No. _________ of _____________ District, have not furnished return for the year/quarter/month ending the ____________ day of _________ 19 ______

(b)      I am not satisfied that the return filed by you, for the month/quarter/year/ending the _______ day of _________ is correct and complete and it appears to me to be necessary to make an assessment under sub-section (3) of section 11 of the Punjab General Sales Tax Act, 1948, in respect of the above-mentioned period.

(c)      I am satisfied on information which has come into my possession that you have been liable to pay tax under the Punjab General Sales Tax Act, 1948, in respect of the period commencing on____ and ending with ______ but that you have wilfully failed to apply for registration under section 7 of the said Act, and it appears to me be necessary to make an assessment under sub-section (6) of section 11 of the said Act in respect of the above-mentioned period and all subsequent periods.

You are hereby directed to attend in person or by an agent at (place) _____ on (date) ________ at (time) ________ and there to produce or cause there to be produced, at said time and place the accounts and documents specified below for the purpose of such assessment together with any objection which you may wish to prefer and any evidence.

You may wish to adduce in support thereof and to show cause on that date and at that time why in addition to the tax to be assessed on you a penalty not exceeding one and a half time the amount should not be imposed upon you under section 11 (6) of the said Act.

In the event of your failure to comply with this notice, I shall proceed to assess under section 11 of the Punjab General Sales Tax Act, 1948 to the best of my judgment without further reference to you.

(Failure without sufficient cause to submit a return as required by sub-sections (2) and (3) of section 10 or submission of a false return renders a dealer liable to prosecution under section 23 of the Act.)

(Particulars of accounts and documents required)

Form ST. XV

(See rule 35)

Register Of Notices Issued In Form ST. XIV

Year ___________________

_______________ District

Form ST. XVI

(See rule 45)

Notice of The Assessment Under Section 11 Of The Punjab General Sales Tax Act, 1948.

Office of the Assessing Authority

__________________ District

Dated _____________________

No _____________________

To

_______________________

You are hereby informed that your taxable turnover during the year ____________ has been assessed to tax, penalty, etc., as under:-

You are hereby directed to pay the sum of Rs. ____________ (in figures), rupees ___________ (in words), into Treasury/Sub-Treasury/State Bank of India at (Place) ___________ on or before (date) _____________ and furnish the receipt of proof of payment to this office on or before (date) ________ failing which the said sum will be recoverable from you as an arrears of land revenue.

2. A challan in Form ST-XI is enclosed for the purpose.

Signature _______________

Assessing Authority

__________________ District

(Seal of Assessing Authority)

Dated ________

Form ST. XVII

(See rule 52)

Refund Adjustment Order

Book No. ____________________ Refunds

Voucher No. _____________________

To

____________________

____________________

____________________

(1)     Certified with reference to the assessment records of the dealer (name) _____________ bearing Registration Certificate No. ______________ of ________________ District for the period from __________ to _____________ that the refund of Rs. ______________ (in figures) rupees _______________ (in words), is due to (Name) _____________________________

(2)     Certified that the tax concerning which this refund is allowed has been credited into the treasury.

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

(4)     This refund will be adjusted towards the amount of tax due from the said dealer for the __________ 19 ______ or any subsequent month/quarter/year.

(5)     The dealer shall attach this order to the return to be furnished by him for the month/quarter/year against which the adjustment is desired.

Signature _______________

Assessing Authority,

_____________ District.

(Seal of Assessing Authority) Dated __________________

Form ST XVII-A

(See rule 49)

Refund Payment Order

Form ST. XVII-B

(See rule 48)

Statement Of Claim For Refund Of Tax Paid On Sales Or Purchases Inside The State Of Punjab Of Declared Goods Subsequently Sold In The Course Of Inter-State Trade Or Commerce Under Sub-Clause (V) Or Clause (A) Of Sub-Section (2) Of Section 5 Of The Punjab General Sales Tax Act, 1948.

To

The Assessing Authority,

_________________ District.

Sir,

I/We request that under the provisions of section 5(2)(a)(v) of the Punjab General Sales Tax Act, 1948, read with rule 48 of the rules framed thereunder, I/We may be granted refund of tax paid under the Act, in respect of declared goods which were sold by me/us in the course of inter-State trade or commerce and tax has been paid under the Central Sales Tax Act, 1956, and which have already been taxed under the Act in State of Punjab at the first stage of sale-purchase thereof. The details of claim are given in the Schedule given below.

SCHEDULE

Part I Purchase Transactions

PART II Inter-State sale Transactions

I/We hereby declare and solemnly affirm that the particulars given in schedule above regarding the transactions of sale/purchase of goods are true and correct to the best of my/our knowledge & belief. The goods, particulars of which have been mentioned in Part II above, have been sold by me/us in the course of inter-State trade or commerce and are the same which have been taxed at the stage of first sale/purchase under the Act in the State of Punjab.

Signature of applicant and full address

Place _____________________

Date ______________________

Note:- Total of column 5 of Part I and of column 7 of the Part II to be struck page-wise and to be credited and brought forward correctly.

Form ST. XVII-C

(See rule 48)

A

(To be submitted by the selling registered dealer with his return)

Certificate To Be Furnished By A Dealer For Claiming Exemption Under Sub-Section 2(A) (Ii) Of Section 5 Of The Punjab General Sales Tax Act, 1948, In Respect Of Purchases Or Sales Of Declared Goods.

Book No. ___________________ Serial No. __________________

Date of Issue ________________ Seal of Issuing Authority.

Name of the dealer with registration certificate No. _______________________

I/We ____________ (Full Address) __________________________________ holder of registration certificate No. ___________ dealer in __________________ (specify the nature of goods) have sold ______________ (goods) ___________ (quantity) for Rs. _____________ (value) to M/s. _______________________ (full address with Registration Certificate No.) vide my/our sale/delivery Note No. _____ dated ___________________________________

2. I/We have paid/shall pay tax in State under the Punjab General Sales Tax Act, 1948, in respect of above goods.

OR

The tax due in respect of goods mentioned in paragraph ____________ has already been paid by M/s ___________ (Full Address) who are registered dealers in the State holding Registration Certificate No. __________ and from whom these were purchased initially _______ vide their sale/delivery No. ____________________

Dated _______________ for Rs. _____________

Place ___________________

Dated ______________________

Full signature of the selling dealer or his authorised agent

(Strike out whatever not applicable).

Note:- Form ST XVII-C consists of four foils A, B, C and D. They are all similar except for the direction on top. The direction on foil 'B' reads "To be issued by the selling registered dealer to the purchasing registered dealer who shall attach it with the return." The direction on foil 'C' reads "To be retained by the selling registered dealer." The direction on foil D is "To be issued by the selling registered dealer to the purchasing registered dealer who shall keep it with him."

Form ST. XVII-D

(See rule 50)

Interest Payment Order

Counter foil.

Form ST. XVIII

(See rule 55)

Register Of Applications For Refund Of Tax

 

Form ST. XIX

(See rule 63)

Notice Of Re-Assessment

Office of the Assessing Authority

_______________ District,

To

________________________

WHEREAS in consequence of definite information in my possession, I have reasons to believe that the turnover of your business assessable to sales tax or purchase tax for the year ending the 31st March, 19 ______ has been under assessed/has escaped levy of the appropriate fee.

I, therefore, propose to re-assess the said turnover that has been under-assessed/has escaped levy of the appropriate fee.

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

Signature ______________

Assessing Authority,

Form ST. XX

(See rule 64)

Notice of Tax Demand On Re-Assessment

Office of the Assessing Authority

___________ District

To ___________________

You are hereby informed that on re-assessment of your turnover during the year _________ your taxable turnover has been assessed to sales tax, or purchase tax, penalty, etc. as under:-

You are hereby directed to pay a sum of Rs. ___________________ (in figures). Rupees ______________ (in words) into the Treasury/Sub Treasury/State Bank of India ___________ at (place) ________ on or before (date) __________ and furnish the receipt in proof of payment to this office on or before date ____________ failing which the said sum will be recoverable from you as an arrear of land revenue.

2. The Challan in Form ST-XI is enclosed for the purpose.

Signature _______________

Assessing Authority.

____________ District.

Dated ______________

(Seal of Assessing Authority)

Form ST. XXII

Omitted

Form ST. XXII-A

Omitted

Form ST-XXII-B

(See rule 29)

Form ST. XXII-C

(See rule 29A)

REVERSE

Form ST. XXIII

Omitted

Form ST. XXIV

See Section 14B(2)

Delivery Note

(1)     Name and complete address of the consignor ___________________________

(2)     Registration Certificate number of consignor under the Punjab General Sales Tax Act, 1948/Central Sales Tax Act, 1956, if any __________________

(3)     Name and complete address of the consignee ______________________

(4)     Registration Certificate number of the consignee under the Punjab General Sales Tax, 1948/Central Sales Tax Act, 1956, if any _____________

(5)     Place of despatch _______________________________________________

(6)     Place of destination ______________________________________________

(7)     Description of goods ____________________________________________

(8)     Quantity ____________________ Weight _____________________________

(9)     Approximate value _____________________________________________

(10)   Vehicle number ___________________________________________________

Signature or thumb impression of the person transporting the goods

Name of the Check Post ________________

Date _________________

Form ST. XXIV-A

(See Section 14-B)

Declaration

(1)     Name and complete address of the consignor ___________________________

(2)     Place from where goods were consigned _______________________________

(3)     Registration certificate number of the consignor under the Punjab General Sales Tax Act, 1948/Central Sales Tax Act, 1956, if any _________________

(4)     Name and complete address of the consignee ___________________________

(5)     Registration Certificate number of the consignee under the Punjab General Sales Tax Act, 1948/Central Sales Tax Act, 1956, if any ___________

(6)     Destination of goods __________________________________________________

(7)     Description of goods ______________________________________________

(8)     Value of goods _______________________________________________

(9)     Name and address of the person (if any) in-charge of the goods _________

(10)   Name and address of the person driving the vehicle or in-charge of an animal or other means of conveyance ________________________________

(11)   Vehicle No. ____________________________________________________

(12)   Name of the owner of the goods ____________________________________

Signature of the Officer-in-charge of the Check-post to be appended after the check.

Signature or thumb impression of the person transporting the goods ______ Dated _______

Name of the check post _____________

Dated ______________

Note:- The complete bill of the lading to be in the hand of the person carrying the goods at the check post or barrier.

Form ST. XXV

(See rule 56-A)

Transit Slip

Name of the Check Barrier __________________________________________

(1)     Date and time of arrival of goods at the Check Barrier of entry _____________

(2)     Name of person in-charge of the goods _________________________________

(3)     Name and address of the owner of the goods ________________________

(4)     Place from where goods were purchased ____________________________

(5)     Name of the place from where the goods were consigned ______________

(6)     Description of goods _____________________________________________

(7)     Quantity of goods/number of packages __________________________

(8)     Value of goods _________________________________________________

(9)     Destination of the goods _______________________________________

(10)   Vehicle number ___________________________________________________

(11)   Name of Check Barrier of exit in case the goods would ultimately leave the territory of Punjab _______________________________________________

(12)   Signature of the Officer Incharge of the Check Barrier at the point of entry of goods into the State of the Punjab ______________________________

(13)   Date and time when goods reach the exit Check Barrier referred to in column 11 ___________________________________________________

(14)   Signature and seal of Officer Incharge of the exit Check Barrier _______

(15)   Remarks ____________________________________________________

Signature or thumb impression of the person transporting the goods.

Form ST. XXV-A

See rule 56-A (3)

Security Bond

To be furnished by the owner of goods/driver or other person in-charge of the goods vehicle or vessel.

Before the officer incharge of the check post or barrier or the officer empowered under sub-section (2) of section 14-b of the punjab general sales tax act, 1948.

No. _______________________ of 19 ________________________________

__________________ (Petitioner)

Versus

Security bond executed in favour of the Governor of Punjab and his successors-in-office and assigns.

Whereas the officer in-charge of the Check-post ________ (name of the check post) or barrier or the officer empowered under sub-section (2) of section 14-B has directed the owner of the goods/driver or the other person in-charge of the goods vehicle or vessel to furnish adequate security, and in pursuance of such direction, I/We hereby personally undertake and bind myself/ourselves, my heirs/our heirs and legal representatives to pay the Government of Punjab the sum of Rs. ______________ and mortgage/charge the properties specified in the schedule hereunto annexed for the payment of the sum of Rs. ________ to the Governor of Punjab and covenant that if the penalty or other amount due under section 14-B is paid, this bond shall be void and of no effect otherwise is shall remain in full force and effect.

In witness whereof I/we have hereunto affixed my/our hand seal this day of __________ 19 __________ at ____________________

Witnesses:-

(1)     ______________________

(2)     _____________________

Note:- The security bond should be affixed with adhesive non-judicial stamps of the value of __________ when the amount secured does not exceed Rs. 1,000/- and with adhesive non-judicial stamps of the value of____ when the amount secured exceeds Rs. 1,000/-.

Form ST. XXV-B

See rule 56-A (3)

Personal/surety Bond

Personal bond to be executed by the owner of the goods or his representative, driver or other person in-charge of the goods vehicle or vessel on behalf of the owner of the goods.

Before the officer incharge of the check post or barrier or an officer empowered under sub-section (2) of section 14-b of the punjab general sales tax act, 1948.

No. _________________ 19 _______________

__________________ (Petitioner)

Versus

Known all men by these presents that I/we __________ (full name) ________ (full address) with registration certificate No. if any am/are held and firmly bound up to the Governor of Punjab hereinafter referred to as "the Government" which expression shall, unless excluded by or repugnant to the context; includes his successor in office and assigns in the sum of Rs. _______ (amount in figures and followed by amount in words), (hereinafter referred to as "the said sum") to be paid to the Government as demanded or which payment well and truly to be made, I/We bind myself/ourselves, my/our heirs, executors, administrators and legal representative by these presents.

whereas the above bounden has been required by the Officer Incharge Sales Tax Check post/Barrier _______ (Assistant Excise and Taxation Commissioner/Excise and Taxation Officer ________ in writing to furnish security for the said sum for the purpose of securing the proper payment of the tax/penalty payable by him/them under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the said Act) and indemnifying the Government against all loss, costs or expenses which the Government may in any way, suffer/sustain or pay by reason of omission, default or failure or insolvency of the above bounden or any person or persons acting under or for him/them to pay such tax/penalty in the manner and by the time provided by or prescribed under the said Act.

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 for tax/penalty payable by him under the said Act in the manner and by the time provided by or prescribed under the said Act on demand by any authority appointed by Government under section 3 of the said Act, such demand to be in writing and to be served upon the above-bounden persons, his/their heirs, executors, administrators and legal representatives or any person acting under or for him/them in the manner provided by or prescribed under the said Act shall also at times indemnifying 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/penalty under the said Act, be caused by reason of any act, omission, default, failure or insolvency of the above-bounden or of any person or 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 of the liability, under the Act or the rules prescribed thereunder of the above-bounden, this bond shall remain with the Officer Incharge Sales Tax Check Post/Barrier, the Assistant Excise and Taxation Commissioner/Excise and Taxation Officer for one year from the occurring of any of the events aforesaid for recovering any tax/penalty 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-bounden 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.

Provided always that without prejudice to any other right or remedy for recovering the tax/penalty, loss or damage as aforesaid it shall be open to the Government to recover the amount payable under this bond as an arrears of land revenue or fine imposed by an authority under the said Act.

In witness whereof the said __________________ (full name) has hereunto set his hand this _________ day of __________ signed and delivered _________ by the above-named in the presence of _________________

Witnesses : _________

(1)     ________________

(2)     ________________

Signature __________

Status _____________

Surety Bond

We,

(1)     ___________

(2)     ____________

(Name and full address of the sureties) hereby declare ourselves sureties for the above-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 Government of the Punjab (hereinafter referred to as "the Government" which expression shall unless excluded by or repugnant to the context includes his successor-in-office and assigns) the sum of Rs. ________ (amount in figures followed by amount in words), hereinafter referred to as "the said sum" in which the above-bounden has bound himself or such other lesser sum as shall be deemed to be sufficient by the Officer-Incharge, Sales Tax Check Post/Barrier, the Assistant Excise and Taxation Commissioner/Excise and Taxation Officer in writing to recover any amount of tax/penalty payable by the above-bounden and remaining unpaid and also to recover any loss, damages, 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 arrears of land revenue and/or the imposed by a Magistrate.

And we also agree that neither of us shall be at liberty to terminate this suretyship except upon giving to the Officer Incharge Sales Tax Check Post/Barrier/the Assistant Excise and Taxation Commissioner/Excise and Taxation Officer, six calendar months' notice in writing of his intention so to do and our joint and several liability under the bond shall continue in respect of all acts, omission, defaults, failure 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 witness.

(Name and complete address of the witnesses)

(1)     Signature ____________________

Permanent Address _____________

(2)     Signature ___________________

Permanent Address. ____________

Form ST. XXVI

(See rule 56-B)

Transport Receipt

 

Signature of the Manager/Booking Clerk.

Name of Transport Company/Booking Agency.

Form ST. XXVI-A

(See rule 56-B)

Forwarding Note

To the Manager/Incharge

Name of Transport Co./Booking Agency

Please receive the undermentioned consignments and forward by Road transport to ________________________ as consigned below:-

I do hereby certify that I have satisfied myself that the description, marks and weight or quantity of goods consigned by me have been correctly entered in this forwarding note.

Signature of the sender or his authorised agent

Dated _______________________________ Address _______________

(To be filled by the Transporter)

Signature of the Manager/Booking Clerk.

Name of Transport Company/Booking Agency.

Form ST. XXVI-B

(See rule 56-B)

Way Bill

Vehicle No. _________________ Name of Driver ___________________________

Owner ____________________ From ____________________ To _______________

Signature of the Driver _________________

Booking Clerk ______________________

Loading Clerk ______________________

Form ST. XXVI-C

(See Rule 56-B)

Despatch Register (To Be Maintained By The Transporter)

 

Form ST. XXVI-D

(See rule 56-B)

Delivery Register (To Be Maintained By The Transporter)

 

Form ST XXVI-E

(See Rule 56-C)

Bilti Register Inward

(To be maintained by the dealer)

 

Form ST. XXVI-F

(See rule 56-C)

Bilti Register - Outward

(To be maintained by the dealer)

 

Form ST. XXVII

(See Rule 27)

List Showing The Sales Of Goods Outside The State Of Punjab Or In The Course Of Inter-State Trade Or Commerce Or Exports Out Of The Territory Of India To Be Furnished By A Dealer With The Return In Form ST.VII

I, ................ holder of Registration Certificate No ........... furnish below the particulars of goods that have been sold outside the State of Punjab and/or in the course of inter-State trade or commerce and/or in the course of export out of the territory of India during the year/quarter/month ending ........... for which deductions have been claimed under rule 27 of the said rules.

 

Place ...................

Dated ..................

Full Signature .........................

and complete address of the dealer or his Authorised agent.

Form ST. XXVII-A

(See Rule 27)

List Showing The Purchase Of Goods Outside The State Of Punjab And/or In The Course Of Inter-State Trade Or Commerce Or Import Into The Territory Of India To Be Furnished By A Dealer With The Return In Form ST. VIII

I, .................. holder of Registration Certificate No ............. furnish below the particulars of goods that have been purchased outside the Punjab State and/or in the course of inter-State trade or commerce and/or in the course of import into the territory of India, during the year/quarter/month ending _________ for which deductions have been claimed under rule 27 of the said rules.

 

Place ...................

Dated ..................

Full Signature ............. and complete address of the dealer or his Authorised agent.

Form ST. XXVII-B

(See rule 27-A)

List Showing Particulars Of Goods Sold To Registered Dealers Within The State Of Punjab Required To Be Furnished By A Dealer With The Return In Form ST. VIII.

I, ____________ holder of registration certificate No. _____________ furnish below the particulars of goods that have been sold to registered dealers during the year/quarter/month ending the ____________ for which deductions have been claimed under rule 27-A of the Punjab General Sales Tax Rules, 1949.

Particulars of

Purchase

Form ST. XXVII-C

(See rule 27-A)

List Showing Particulars Of Goods Sold In The Course Of Inter- State Trade Or Commerce Or In The Course Of Export Out Of The Territory Of India Required To Be Furnished By A Dealer With The Return In Form St. VIII.

I, ___________ holder of registration certificate No. ________ furnish below the particulars of goods that have been sold to the registered dealers during the year/quarter/month ending the ___________ for which deductions have been claimed under rule 27- A of the Punjab General Sales Tax Rules, 1949.

Particulars of Purchases

Particular of Sales

and complete address of the dealer or his authorised agent.

Dated _______________

Form ST-XXVII-D

(See rule 27-B)

Particulars of Purchases

List of Particulars of Goods Liable to be Taxed at the First Stage of Sale or Purchase thereof and which have been Purchased from a Registered Dealer within the State of Punjab, required to be Furnished by a Registered Dealer with the Return in Form ST-VIII.

Form ST. XXVIII

(See rule 4-A)

Surety Bond

Known all men by these presents that I/We ________ (Full Name) ___________ (Full address) with Registration Certificate No., if any, am/are held and firmly bound up to the Governor of Punjab (hereinafter referred to as "the Government" which expression shall, unless excluded by or repugnant to the context, include his successor-in-office and assigns) in the sum of Rs., ______ (amount in figures and followed by 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, administrators and legal representatives by these presents.

Whereas the above bounden has been required by the Excise and Taxation Commissioner, Punjab or the officer authorised by him in this behalf in writing to furnish security for the said sum for the purpose of securing the proper payment of the tax payable by him/them under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the said Act") and the indemnifying the Government against all loss, costs or expenses which the Government may, in any way, suffer sustain or pay by, reason of omission, default or failure or insolvency 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.

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, in the manner and by the time provided by or prescribed under the Act, on demand by any authority appointed by Government under section 3 of the said Act, such demand to be in writing and to be served upon the above bounden person, his/their heirs, executors, administrators and Legal Representatives of any person acting under or for him/them in the manner provided by or prescribed under the said Act, and shall also at all time indemnifying and save harmless the Government from all and every loss, costs 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 the tax under the said Act, be caused by reason of any act, omission, default, failure or insolvency of the above bounden or of any person or 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, effect and it is hereby further agreed that in the event of the death/partition/disruption/dissolution/winding up or the final cessation of the liability, under the Act, or the rules prescribed thereunder of the above bounden this bond shall remain with the Assessing Authority for twelve years from the occurring of any of the events aforesaid for recovering any tax that may be payable by the above bounden or any loss, costs 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 bounden 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 :

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 arrears of land revenue or fine imposed by any authority under the said Act.

In witness whereof the said ______________ (Full name) has hereunto set his hand this ___________ day of _____________ signed and delivered ____________ by the above named in the presence of ___________________

(1)     ________________________

(2)     ________________________

We (1) _____________________

We (2) _____________________

(Name and full address of the sureties)

hereby declare ourselves sureties for the above 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 the Punjab (hereafter referred to as "the Government" which expression shall unless excluded by or repugnant to the context, includes his successor in office and assigns) 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 bound himself or such other lesser sum shall be deemed to be sufficient by the Assessing Authority to recover any amount of tax payable by the above bounden and remaining unpaid and also to recover any loss, damages, 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 arrears of land revenue and/or fine imposed by a Magistrate.

And we also agree that neither of us shall be at liberty to terminate this suretyship except upon giving to the Assessing 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, failure and insolvencies on the part of the above bounden until the expiration of the said period six months.

(Signature of sureties in presence of witnesses)

(Name and complete address of the witnesses)

(1)     ___________________ Signature

Permanent Address

(2)     ___________________ Signature

Permanent Address

Form ST. XXIX

See rule 26(6)

Indemnity Bond

Know all men by these presents that I/We _______________________ (Full address of the dealer) _________________________ registered dealer under the Punjab General Sales Tax Act, 1948 under registration No. ___________ dated ________________ in the State of Punjab (hereinafter called the Obliger) am/are held and firmly bound up to Government of Punjab (hereinafter called the Government) in the sum of ______________ (rupees in words) (hereinafter referred to as "the said sum") to be paid to the Government on demand for which payment well and truly be made I/we bind myself/ourselves and my/our heirs, executors, administrators, legal representatives and assigns and the persons for the time being having control over our assets and affairs by these presents.

Signed this _______________________ day of ___________________ one thousand nine hundred and ____________

Whereas sub-rule (6) of Rule 26 of the Punjab General Sales Tax Rules, 1949, requires that in the event a blank or a duly completed form of declaration is lost while it is in the custody of the purchasing dealer/in transit to the selling dealer, as the case may be, is required to furnish an indemnity bond. In the case of purchasing dealer, the indemnity bond is to be furnished to the Assessing Authority from whom the said form was obtained and in the case of selling dealer, to the notified authority of his State.

And whereas the obliger herein sub-purchasing dealer selling dealer :

And whereas the obliger has lost the declaration in Form ST.XXII/XXII-A bearing No. ________________ which was blank/duly completed and was issued to him by ____________________ (name and designation of the authority) ____________________/which was issued to him by ____________ (selling dealer) ___________/received by him from __________________ (name of the purchasing dealer) _____________ and sent to ____________________ (Assessing Authority of the selling dealer) ___________________ in respect of the goods mentioned below (hereinafter referred to as the Form) :

Now the condition of the above written bond is such that the obliger shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose, shall be final and binding on the obliger) as a result of the misuse of the form, pay to the Government on demand and without demur the said sum of Rs. ______________________ Rupees ___________________ (in words) and shall otherwise indemnify and keep the Government harmless and indemnified from all liabilities incurred by the Government as a result of the misuse of such form, then the above written bond shall be void and of no effect but otherwise shall remain in full force, effect and virtue. The obliger further undertakes to mortgage/charge to properties specified in the schedule hereunder written by execution of proper deed of mortgage/charge for the payment of the said sum.

Schedule

(Give details of properties mortgaged/charged)

And these presents also witnesseth that the liability of the obliger hereunder shall not be impaired or discharged by reason of any forbearance, act or omission of the Government or for any time being granted or indulgence shown by the Government.

The Government agrees to bear the stamp duty, if any, chargeable on these presents.

In witness whereof the obliger has set his hand/has caused these presents executed by his authorised representatives on the day, month and year above written in the presence of:-

(1)     ________________________

(2)     ________________________

(Obligor's Signature)

Accepted for and on behalf of the Governor of Punjab by name and designation of the officer duly authorised in pursuance of Article 299(1) of the Constitution of India, to accept the Bond for and on behalf of the Governor of Punjab. In the presence of:-

(1)     ________________________

(2)     ________________________

(Name and Designation of the Officer)

Form ST. XXX

(See rule 33-A)

Form of Self Assessment

Part A

District ______________

District Code ______________

(1)     Name of the dealer ___________________________________________________

(2)     Registration No. of dealer ______________________________________________

(3)     Address ___________________________________________________________

(4)     Nature of business ____________________________________________________

(5)     Assessment Years ____________________________________________________

(6)     Accounting period _____________________________________________________

(7)     Accounts books maintained for the assessment year __________________________

(8)     Gross turnover ____________________________________________________

(9)     Deductions claimed (Quote provision of law under which claimed) (a) Tax free goods:-

Commodity: 1. ____________

Total ______________

13. Total tax payable ___________________________________________________

14. Additional tax ______________________________________________________

15. Grand Total _______________________________________________________

16. Tax paid __________________________________________________________

17. Tax due __________________________________________________________

18. Tax paid in excess, if any ____________________________________________

19. I ___________________________________ Partner/Proprietor/Manager of M/s _____________ ___________________ R.C.

No. _____________________ do hereby solemnly declare and affirm that all the particulars given above are correct to the best of my knowledge and nothing has been concealed therein.

Acknowledgement

(To be filled in by the Excise and Taxation Department) Received return(s) along with the enclosures detailed above.

PART B

(1)     Total Inter-State Sales ____________________________________________

(2)     Less Consignment Sales __________________________________________

(3)     Balance __________________________________________________________

(4)     Less branch transfers ____________________________________________

(5)     Balance ________________________________________________________

(6)     Total Taxable Turnover ___________________________________________

(i)       Taxable at the rate of 4% to the registered dealer ________________________

(ii)      Taxable at the rate of 10% to other dealers _____________________________

(7)     Tax assessed:-

(i)       Tax at the rate of 4% _______________________________________________

(ii)      Tax at the rate of 10% ______________________________________________

(iii)     Total tax due ___________________________________________________

(8)     Tax paid ________________________________________________________

(9)     Balance _________________________________________________________

(10)   I, _______________________ (Partner/Proprietor/Manager) of Messrs ______ _________________________ solemnly declare and affirm that all the particulars given above are correct to the best of my knowledge and nothing has been concealed therein.

Form ST. XXXI

See rule 56A(3A)

Cash Security Receipt

Dated _________________________

Received a sum of Rs. ______________________ (in figures) ____________________ (in words) from Shri ___________________________________ the owner of the goods or his representative or the driver or any other person in-charge of the goods/vehicle or vessel No. ______________ ; in respect of goods covered vide Sales Bill/Cash Memo No. ___________ dated _______________ Goods Receipt No __________ dated ___________ in cash, as security as provided in sub- section (6) of Section 14-B of the Punjab General Sales Tax Act, 1948.

Form ST - XXXIII

(See rule 25-A)

Form of Particulars To Be Given By The Person Who Entered Into Contract With The Contractor

To ........................................ (Assessing authority of the Contractor)

Sir,

Whereas I/We ................................ (name and address) have entered into a contract:-

(i)       for carrying out the work of ............................... (nature of work) for ................. (name and address)

(ii)      for the supply of goods and/service in connection with the work of ................... .. (nature of work) to ............................... (Name and Address):

And whereas the value of such work or supply or both exceeds rupees five lakhs, I/We furnish hereunder the following particulars relating to the said contract, namely:-

(1)     Full Name and Address of the person with whom the contract is made (in block letters) ;

(2)     Date of contract ;

(3)     Total value of the contract ;

(4)     Place where the contract is to be executed ;

(5)     Date by which the contract is undertaken to be completed ;

(6)     Brief description of the works to be carried out ;

(7)     Brief description of the goods to be supplied under the contract and the value thereof;

I/We declare that as stated above, I/We ................ have entered into a contract of works or for the supply of goods/transfer of property in the shape of goods or in some other form.

I/We further declare that to the best of my/our knowledge and belief the information furnished above is correct and nothing has been concealed therein.

Form ST-XXXIV

(See rule 25-A)

Certificate Of Deduction Of Tax From Payments Made To Contractors

To .......................................................... (name and address of the Contractor)

I/We .............................................................. at present working as .......................... hereby certify that a sum of Rs. ......................... (Rupee ............................. in words) being sales tax payable at source at the rate of two percent by you, has been deducted from Rs. ........... being the amount to be paid by you/and has been credited to your account (through voucher No ............) on ...................... (date) in respect of the contract, the particulars of which are given in the Schedule hereto. The amount deducted at source has been/shall be deposited into the account of the appropriate Assessing Authority of State of Punjab on ......................................... (date) in From ST-XI-A.

Date ..........................................................

Schedule

Signature of the person entering into the contract with the contractor

Form ST. XXXV

(See rule 25-A)

Statement Of Deduction Of Sales Tax At Source From The Payment Made To Contractors

Name, designation and address of the person responsible for making payment .............................................

Assessing authority to whom statement has to be submitted.