In exercise of the
powers conferred by sub-section (3), (4) and (5) of Section 13 of the Central
Sales Tax Act, 1956 (74 of 1956), the State Government are pleased to make the
following Rules, namely: SHORT TITLE AND DEFINITIONS These rules may be called The Chhattisgarh Sales
Tax (Central) Rules, 1957. In these rules, unless there is anything repugnant
in the subject or context,- (a) The Act means the Central Sales Tax Act. 1956; (b) Appropriate [1][Commercial
Tax Officer] in relation to a dealer means the [Commercial Tax Officer] of the
circle or district, as the case may be appointed under the General Sales Tax
Law in force in the State of Chhattisgarh or part thereof, in which the
dealer's place of business is situated, or if a dealer has more than one place
of business in the State of Chhattisgarh, the [Commercial Tax Officer] of the
Circle or the district as the case may be, in which his principal place of
business is situated; (c) Commissioner means the [2][Commissioner
of Commercial Tax] appointed under the General Sales Tax Law in force in the
State of Chhattisgarh or part thereof; (d) Form means a form appended to these Rules; (e) Notified Authority means any authority specified by the Central
Government as such under sub-section (1) of Section 7 read with rule 2(d) of
the Central Sales Tax (Registration and Turnover) Rules. 1957; (f) Official Gazette means the Official Gazette of the State Government; (g) [3][ -] (h) Section means a Section of the Act; (i) Warehouse means any enclosure, building or vessel in which a dealer
keeps his stock of goods for sale; (j) [4]All other words and expressions used but not defined in these rules or
the Act or the Central Sales Tax (Registration and Turnover) Rules, 1957 shall
have the meanings assigned to them in the General Sales Tax Law of the State in
so far as they are not inconsistent with the provisions of the Act and the
rules made thereunder. PUBLICATION OF LISTS OF REGISTERED DEALERS [5][* * *] [6][* * *] [7][* * *] [8][* * *] [9][PART II-A (1) The security under sub-sections (2-A), (3-A), (3-C) and (3-E) of Section
7 shall be furnished by a dealer in the form of cash or bank guarantee within
fifteen days from the date of order or within such further time as the
registering authority may for sufficient cause permit. (2) Where due to the forfeiture of security under sub-section (3-D) of
Section 7 a dealer is required to furnish further security to make good the
deficiency, such security shall be furnished within fifteen days from the date
of order or within such further time as the registering authority may for sufficient
cause permit. (1) Any dealer aggrieved by an order passed under sub-sections (2-A), (3-A),
(3-D) or (3- G) of Section 7 may appeal to: (a) The Deputy Commissioner- (i) Against an order passed under sub-section (2-A) or sub-section (3-A) of
Section 7, where the amount of security required to be furnished does not
exceed twenty five thousand rupees; and (ii) Against an order passed under sub-section (3- D) of Section 7; and (b) The Commissioner in other cases. (2) The appeal shall as far as possible be in Form III-A. (3) After such further enquiry as it may deem fit the appellate authority
may confirm, reduce or enhance the amount of security or dispense with the security
or modify the nature of security. (4) No appeal against an order demanding security under sub-section (2-A)
(3-A) or (3-D) of Section 7 shall be admitted by the appellate authority unless
cash security or bank guarantee equal to one half of the amount of cash
security or bank guarantee in respect of which the appeal has been preferred
has been furnished. (5) Subject to the provisions of these rules, the procedure for hearing
appeals under the [10][Chhattisgarh
Commercial Tax Act, 1994] as laid down in [11][Rule 79
of the Chhattisgarh Commercial Tax Rules, 1995] shall apply mutatis mutandis to
the disposal of appeal under sub-section (3-H) of Section 7. (6) The fee payable on the memorandum of appeal shall be as follows: (a) To the Deputy Commissioner Rupees Four. (b) To the Commissioner Rupees Ten. Maintenance and inspection of accounts by a registered dealer,
Furnishing of information relating to his business and seizure and production
of documents Every registered dealer and every dealer liable to
pay tax under the Act shall- (i) Keep and maintain separately a true and correct account showing the
goods sold and bought by him and the value thereof in respect of the
transaction under the Act; (ii) Maintain an account showing the day-to-day purchases. Sales, deliveries
and stocks of each kind of goods; (iii) In respect of each transaction under the Act, prepare in duplicate a
voucher showing the date of transaction, the name of the seller and purchaser,
the sale price, quantity and description of goods, and issue the original
thereof to the buyer. The voucher shall also specify the mode of despatch and
delivery of goods with appropriate details; (iv) Serially number the vouchers of each kind separately; (v) Maintain all vouchers relating to stocks, purchases, sales and
deliveries relating to all transactions under the Act for a period of five
years after the close of the year to which they relate; (vi) Maintain separate accounts in respect of goods liable to different rates
of tax under Section 8.[12] (1) Any officer of the [13][Commercial
Tax Department) not below the rank of a [14][Commercial
Tax Officer] or any other officer authorised by a [Commercial Tax Officer) in
this behalf may, by serving a notice in Form IV require any dealer to produce
before him any books, accounts or documents or to furnish any information,
relating to the stocks of goods, or purchases, sales and deliveries of goods,
by the dealer or any other information relating to his business as may be
necessary for the purposes of the Act. (2) All books, accounts and documents relating to the stocks of goods of, or
purchases, sales and deliveries of goods by, any dealer and all goods kept in
any place of business or warehouse of any dealer shall at all reasonable times
be open to inspection by such officer and such officer may take or cause to be
taken such copies or extracts therefrom as may appear to him necessary for the
purposes of the Act: Provided that unless such officer deems it
necessary to make a surprise visit, he shall give reasonable notice in writing
to the dealer of his intention to inspect the accounts, registers, documents or
stocks of goods of such dealer and in fixing the date, time and place for the
purpose, shall, as far as possible, have due regard to the convenience of the
dealer. (3) If such officer has reason to suspect that any dealer is attempting to
evade the payment of any tax due from him, he may, for reasons to be recorded
in writing seize such books, accounts or documents of the dealer as he may
consider necessary and shall grant a receipt for the same, and shall retain the
same only for so long as may be necessary for examination thereof or for a
prosecution. The books, accounts or documents seized by him for the above
purposes, shall not be retained by him for more than 90 days without recording
his reasons in writing for doing so. (4) For the purposes of sub-rules (2) and (3) such officer may enter and
search any place of business or warehouse of any dealer or any other place
where such officer has reason to believe that the dealer keeps or is for the
time being keeping any books, accounts or documents of his business or stocks
of goods relating to his business. (1) Every registered dealer liable to pay tax under the Act shall furnish a
return in Form V [15][ -] in respect of each period for which his turnover is required to be
determined under rule 11 of the Central Sales Tax (Registration and Turnover)
Rules. 1957 to the assessing authority, in the manner and by the date
prescribed in respect of returns under the General Sales Tax Laws. in force, in
the State of Chhattisgarh, and the rules framed thereunder and to each such
return he shall attach one copy of the receipted challan in Form X in respect
of tax due according to the return. (2) Every registered dealer referred to in sub-rule (1) shall along with the
return in Form V. furnish a list showing the total sales made to each
registered dealer of different", States separately during the period
covered by the return which shall be duly signed and verified by him. The list
shall be in Form VI dealer wise as far as possible. [16](3) Every registered dealer required to pay tax every month in
accordance with the provisions of [17][sub-rule
(2) of rule 37 of the Chhattisgarh Commercial Tax Rules. 1995) read with
provisions of sub-section (2) of Section 9 of the Act, shall furnish along with
the return in Form V required to be furnished under sub-rule (I), a statement
in Form V-A.[18] Where any set off [19][under
Section 13 of the Chhattisgarh Commercial Tax Act. 1994 (No. 5 of 1995)] is due
to a dealer in accordance with any return required to be furnished by a
registered dealer [20][under
Section 26] of the said Act. such dealer shall adjust the amount of such set
off towards any tax payable by him in accordance with any return required to be
furnished by him under Rule 7-A.[21] Authority from which Declaration Forms may be obtained, use, custody and
maintenance of records of such Forms and matters incidental thereto (1) [22](a) A registered dealer, who wishes to purchase goods from another such
dealer on payment of tax at the rate applicable under the Act to sales of goods
by one registered dealer to another, for the purpose specified in the
purchasing dealer's certificate of registration, shall obtain from the
'appropriate [23][Commercial
Tax Officer] or any other officer as may be authorised by the Commissioner in
this behalf [24][blank
declaration in Form 'C' as prescribed under sub-rule (1) of rule 12 of the
Central Sales Tax (Registration and Turnover) Rules, 1957] for furnishing it to
the selling dealer. Before furnishing the declaration to the selling dealer,
the purchasing dealer, or any responsible person authorised by him in this
behalf shall fill in all required particulars in the Form, and shall also affix
his usual signature in the space provided in the Form for this purpose.
Thereafter, the counterfoil of the Form shall be retained by the purchasing
dealer and the other two portions marked "Original' and
"duplicate" shall be made over by him to the selling dealer: [25][ ] [26](aa) Where a registered dealer has received any goods from any other
place of his business or his agent or his principal outside the State, and the
movement of such goods has been occasioned by reason of transfer of such goods
from one State to another and not by reason of sale or purchase in the course
of inter-State trade or commerce, he shall obtain from the appropriate
[Commercial Tax Officer] or any other Officer authorised by the Commissioner in
this behalf a blank declaration in Form "F" as prescribed under
sub-rule (5) of rule 12 of the Central Sales Tax (Registration and Turnover)
Rules, 1957 for furnishing to the principal officer of his other place of
business or his agent or his principal, as the case may be, from whom he has
received the goods. Before furnishing the declaration to the principal officer
of the other place of business or his agent or his principal, as the case may
be, the person referred to in clause (a) of sub-rule (1) of rule 3 of the
Central Sales Tax (Registration and Turnover) Rules, 1957 shall fill in all the
required particulars in the form and shall also affix his usual signature in
the space provided in the form for this purpose. Thereafter the counterfoil of
the form shall be retained by such person and the other two portions marked
"Original" and "duplicate" shall be made over by him to the
person from whom the goods were received on transfer. [27](b) The counterfoil of the declaration forms retained under clause (a)
or (aa) shall be maintained by the purchasing dealer or the registered dealer
receiving the goods on transfer from the principal officer of his other place
of business or his agent or his principal, as the case may be, outside the
State, for a period of five years or such other period as may be specified by
the Commissioner. [28](1A) [29](a) The
blank declaration forms referred to in clause (a) and clause (aa) of sub-rule
(1) shall be available in book form, each book containing 100 or 25 of such forms
and may be obtained from the authority mentioned in sub-rule (1) on payment of
fee of rupees forty per book of 100 forms or rupees twelve per book of 25 forms
or forty eight paise per form; (b) For obtaining the declaration forms referred to
in clause (a) of sub-rule (1) every registered dealer shall apply in writing in
Form IV-A to the appropriate [Commercial Tax Officer] stating his requirement
of such forms and shall furnish such other particulars statements and
information and produce such other documents as the [Commercial Tax Officer]
may require for the purpose of satisfying himself about his bona fide use of
such forms issued to the applicant on previous occasions and the bona fide
nature of his requirement of such forms on the present occasion. (c) The application in Form IV-A shall be
accompanied by a copy of the treasury receipted challan in Form X in respect of
the fee payable therefore under clause (a): Provided that where the fee payable does not
exceed [30][rupees
twenty] at anyone time. the payment may be made in cash in the office of the
appropriate [Commercial Tax Officer]; (d) On receipt of the application under clause (b)
the [Commercial Tax Officer] shall with due regard to the requirements of the
dealer supply the declaration forms to the dealer on furnishing an
acknowledgment thereof; (e) If for reasons to be recorded in writing the
[Commercial Tax Officer] is not satisfied that the applicant has made bona fide
use of the declaration forms previously issued to him or that the requirements
of the declaration forms applied for are not bona fide. he shall reject the
application; [31](f) If the [Commercial Tax Officer] is satisfied that the applicant at
the time of making application has defaulted in furnishing the return under the
Act or under the [32][Chhattisgarh
Commercial Tax Act. 1994 (No. 5 of 1995)], for any quarter of the year during
which such application is made or is in arrears of tax under the Act or under
the [Chhattisgarh Commercial Tax Act. 1994 (No. 5 of 1995)] in respect of any
period for which he has been assessed to tax he may withhold the issue of the
declaration forms to the applicant till such time as the applicant pays the tax
and furnishes the return for the relevant quarter or pays the arrears for the
relevant period: Provided that where the applicant has been
permitted to pay the arrears of tax for any period in instalments, the
[Commercial Tax Officer] may instead of withholding the declaration forms,
issue to him such forms in such numbers and subject to such conditions and
restrictions as he may deem fit to impose after charging a fee of [33][forty-eight
paise] per form; [34](g) If for reasons to be recorded in writing the [Commercial Tax
Officer] is not satisfied that the applicant requires the books of declaration
forms in such numbers as h(' has applied for, he may issue such forms [35][in such
lesser number] as, in his opinion. would satisfy the reasonable requirements of
the applicant. (h) If the fee paid for the declaration forms is
more than the fee payable for the number of forms issued, the balance shall be
credited to the account of the dealer to be adjusted against any future issue
or may be refunded to him on making an application by him. [36](1-B) (a) Any department of the State or Central Government. [37][not
being a registered dealer or being a registered dealer under the Act, purchases
goods, not sp{'cif1{'d in the certificate of registration and/or for the
purposes other, than those specit1{'d in such certificate. who wishes to
purchase goods from a registered dealer in the course of inter-State trade or
commerce] shall furnish the portion marked 'original' and, ‘duplicate’ of the certificate in Form 'D' prescribed under sub-rule
(1) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957
duly filled in to the selling dealer and retain the counterfoil.
Such certificate shall be signed by an officer of the department concerned who
has been specified as the authorised officer under clause (b) of sub-section
(4) of Section 8 of the Act and such officer shall also affix his official seal
below his signature. [38][ -] (b) The counterfoils of the certificates in Form ‘D’ retained under clause (a) shall be maintained by the authorised
officer for a period of f1te years or such further period as may be specified
by the Commissioner. [39](c) Departments of the State or Central Government registered as dealers
under the Act shall, while making purchases from a registered dealer in the
course of inter-State trade or commerce. furnish declaration in accordance with
the provisions of sub-rule (1) in respect of goods specified in their
certificate of registration and for purposes so specified in that certificate. [40](2) A registered dealer who claims to have made a sale to another
registered dealer or to the Government shall. in respect of such claim. at any
time before the assessment, furnish to the assessing authority to whom he has
furnished a return in Form V. the portion marked 'original' of the declaration
or certificate received by him from the purchasing dealer or the Government. as
the case may be. He shall also maintain a register in Forms VI-A and VI-B for
declarations and certificates respectively, showing serially and
chronologically the receipt of the declarations and certificates from the
purchasing dealer, or a Government. These registers shall be open for
inspection by any officer of the [41][Commercial
Tax Department] not below the rank of the [Commercial Tax Officer] or any other
officer authorised by a [Commercial Tax Officer] in this behalf and he may also
verify the declaration forms and certificates kept in custody of the selling
dealer. The assessing authority may. in its discretion, also direct the selling
dealer to produce for inspection, the portion of the declaration or certificate
marked' duplicate'. [42](2-A) A registered dealer who claims to have dispatched any goods to any
other place of his business or his agent or his principal outside the State,
shall, in respect of such claim furnish to the assessing authority the portion
marked 'original, of the declaration in Form 'F' received by him from the
principal officer of his other place of business or his agent or his principal
outside the State. He shall also maintain a register in Form VI-C showing
serially and chronologically the receipt of the declarations in Form 'f' from
his principal officer. agent or principal. The register shall be open for
inspection by any officer of the [Commercial Tax Department] not below the rank
of a [Commercial Tax Officer] or any other authorised by the [Commercial Tax
Officer] in this behalf and he may also verify the declaration forms kept in
the custody of the dealer, dispatching the goods in the aforesaid manner, The
assessing authority may, in its discretion, also direct such dealer to produce
for inspection the portion of the declaration marked 'duplicate'. (2-B) The
assessing authority, for its satisfaction that the particulars contained in the
declaration in Form 'F' furnished by the dealer under sub-section (1) of
Section 6-A are true, may make such enquiry as it deems necessary and for this
purpose it may require him to furnish a copy of the authorisation sent to the
principal officer of his other place of business, agent or principal for the
sale of such goods, the account sales rendered by the agent and such other documents
and information as it considers necessary. [43](2-C) Any declaration or certificate required to be filed under the Act,
shall not be rejected as invalid on the ground that it lacks in certain
material particulars or is defective until the dealer is given a reasonable
opportunity to supply the omissions or to remove the defects occurring in such
declaration or certificate. [44](3) (i) No purchasing dealer or a dealer receiving goods on
transfer shall give any declaration except in a form obtained by him, on application,
from the authority mentioned in sub-rule (1) and not declared obsolete and
invalid by the Commissioner under the proviso of sub-rule (10). (ii) No selling dealer or a dealer dispatching
goods by way of transfer shall accept any declaration except in a Form obtained
by the purchasing dealer or dealer receiving goods on transfer on application,
from the prescribed authority in his State and not declared obsolete and
invalid by the prescribed authority or the Government of that State. (3-A) Every registered
dealer dispatching goods on transfer outside the State or making sales in the
course of inter-State trade or commerce and every dealer who has obtained
declaration under sub-section (1) of Section 6-A or sub-section (4) of Section
8 shall keep and maintain a true and correct account in Form XV-A or XVI, as
the case may be, of all dispatches effected by him on transfer outside the
State or of all sales effected by him in the course of inter-State trade or
commerce. [45](4) [……………………] [46](5) Every registered dealer to whom any declaration in Form C/Form F is
issued by the said authority shall maintain in a register in Form VI/VII-B, a
true and correct account of every such Form received from the said authority.
If any such Form is lost, destroyed or stolen the dealer shall report the fact
to the said authority immediately, shall make appropriate entries in the
remarks column of the register in Form VI/VII-B, & take such other steps to
issue public notice of the loss, destruction or theft as the said authority may
direct. [47](5-A) [48](i)
Where a declaration Form either blank or duly completed and signed by the
dealer receiving the goods on transfer or the purchasing dealer, is lost while
it is in his custody before despatch or lost in transit after it has been dispatched
to the dealer dispatching the goods on transfer to the selling dealer, as the
case may be, the dealer receiving the goods on transfer or the purchasing
dealer shall, besides taking action prescribed under sub-rule (5), furnish to
the said authority, from whom the said form was obtained. a reasonable security
by way of an indemnity bond, separately for each form so lost, against any
possible misuse of the said form. (ii) Where a form of certificate duly completed and
signed by the authorised officer is lost, the authorised officer shall inform
the nearest [Commercial Tax Officer] about the contents of the certificate. The
[Commercial Tax Officer] receiving such a report shall arrange to publish in
the Official Gazette the particulars of the certificate in respect of which the
report is received. [49](iii) Where a blank or duly completed and signed declaration form
furnished by the dealer receiving the goods on transfer or by the purchasing
dealer, is lost from the custody of the dealer dispatching the goods on
transfer or the selling dealer, the latter shall. in the manner specified in
clause (i) furnish a security by way of an indemnity bond in respect of the
declaration form to the authority to whom he is required to furnish his return
in Form V. (iv) Where a duly completed and signed declaration
form or the form of certificate is lost in transit or from tile custody of the
dealer dispatching goods on transfer or the selling dealer. he shall obtain a
duplicate form from the dealer receiving goods on transfer or the purchasing
dealer or department of any State or the Central Government, as the case may
be. whom he despatched on transfer or sold the goods and in case of his failure
to do so his transfer or sale in question shall not be treated as falling under
sub-section (2) of Section 6-A or under sub-section (1) of Section 8 of the
Act, [50](v) …………………… [51](6) Any unused declaration forms remaining in stock with a registered
dealer on the date of closure of business or on the date of making an
application for cancellation of his registration certificate under sub-section
(5) of Section 7 as the case may be, shall be surrendered to the issuing
authority by such dealer within seven days of such date, (7) No registered dealer to whom a declaration
form is issued by the said authority shall, either directly or through any
other person, transfer the same to another person except for the lawful purpose
of sub-rule' (1) [52][(8) A declaration form in respect of which a report is received by the
said authority under sub-rule (5) or a certificate in respect of which a report
is received by the nearest [Commercial Tax Officer] under clause (ii) of
sub-rule (5-A) shall not be valid for the purpose of sub-rule (1) and (I-B)
respectively. (9) The said authority shall, from time to time.
publish in the Official Gazette the particulars-of the declaration form in
respect of which a report is received wider sub-rule (5), (10) The Commissioner of Commercial Tax may, by
notification, declare that declaration forms of a particular series, design or
colour shall be deemed as obsolete and invalid with effect from such date as
may be specified in the notification. [53][A copy
of [54]{such
notification may be sent} to other State Governments for the publication in
their Official Gazette.] (11) When a notification declaring a form of a
particular series, design or colour obsolete and invalid is published under
sub-rule (10) all registered dealers shall, on or before the date with effect
from which the forms are so declared obsolete and invalid, surrender to the
appropriate [Commercial Tax Officer] all unused forms of that series, design or
colour which may be in their possession and obtain in exchange such new forms
as may be substituted for the forms declared obsolete and invalid: Provided that new forms shall not be issued to a
dealer until he has rendered account of the old forms lying with him and
returned the balance, if any, in his hand to the appropriate [Commercial Tax
Officer]. (12) The officer
to whom the declaration forms are supplied for distribution to the registered
dealers shall keep them in safe custody and maintain a proper account thereof
in a register in Form VIII. FORMS E-I AND E-II (a) [56][A registered dealer who desires to sell goods of the description
referred to in sub-section (3) of Section 8 to another registered dealer),
shall obtain free of charge from the appropriate [57][Commercial
Tax Officer] or any other officer as may be authorised by the Commissioner
blank forms of certificates in Form E-I or E-II, as the case may be, prescribed
under sub-rule (2) of rule 12 of the Central Sales Tax (Registration and
Turnover) Rules, 1957 for furnishing it to the purchasing dealer. Before furnishing
the certificate to the purchasing dealer the selling dealer or any responsible
person authorised by him in this behalf shall fill in all required particulars
in the form and shall also affix his usual signature in the space provided for
in the form for this purpose. Thereafter the 'counterfoil' of the form shall be
retained by the selling dealer and the other two portions marked 'original' and
'duplicate' shall be made over by him to the registered dealer, to whom he has
sold goods. (b) The counterfoils retained under clause (a) shall be maintained by the
selling dealer for a period of five years or such further period as may be
specified by the Commissioner: [58][……………………………] Certificate in Form E-I shall be furnished by the
selling dealer effecting first sale either in the manner referred to in clause
(a) of sub-section (2) of Section 6 of the Act or by transfer of documents of
title to the goods under clause (b) of sub-section (2) of Section 6 of the Act.[59] Certificate in Form E-II shall be furnished by the
dealer effecting first or subsequent sale by transfer of documents of title to
the goods in a series of sales referred to in clause (a) of sub-section (2) of
Section 6 of the Act or the second or subsequent sale by transfer of document
of title to the goods in a series of sales referred to in clause (b) of
sub-section (2) of the said Section.[60] A registered dealer claiming exemption from tax in
respect of any subsequent sale under sub-section (2) of Section 6 of the Act
shall furnish to the assessing authority a declaration in Form 'C' or a certificate
in Form' D' prescribed under rule 12 of the Central Sales Tax (Registration and
Turnover) Rules, 1957, marked 'original' received from the registered dealer or
the Government to whom he sold the goods together with the portion marked
'original' of the certificate in Form E-I or E-II, as the case may be.][61] (1) Every registered dealer to whom forms of the certificate E I and E-II
have been issued by the authority mentioned in rule 8-A shall maintain, in
register in Form VIII-A, a true and complete account of every such form
received from the said authority. (2) Every officer to whom Forms E-I and E-II are supplied for distribution
to the registered dealers shall keep them in safe custody and maintain a proper
account thereof in register in Form VIII-B. The provisions of sub-rules (2), (3), (4), (5),
clause (v) of sub-rule (5-A) as also sub-rules (6), (7), (8), (9), (10) and
(II) of rule 8 shall mutatis mutandis apply to the supply, use, custody of
Forms E-I and E-II prescribed under sub-rule (2) of rule 12 of the Central
Sales Tax (Registration and Turnover) Rules, 1957 and any other matter
incidental thereto. INFORMATION REGARDING CHANGES OF BUSINESS (1) If any dealer to whom the provisions of the Act apply,- (a) Sales or otherwise disposes of his business or any part of his business,
or effects or comes to know of any other change in the ownership of the
business; or (b) Discontinues his business or changes his place of business or opens a
new place of business; or (c) Changes the name or nature of his business or effects any change in the
classes of goods sold by him; He shall within 30 days of the occurrence of any of
the events mentioned in clause (a), (b) ()r (() send the information in writing
together with his certificate of registration to the appropriate [62][Commercial
Tax Officer]. (2) When any such dealer dies, his legal representative shall, within 30 days
of his death, inform the appropriate [Commercial Tax Officer] in writing about
the date of the dealer's death and names and addresses of his legal heirs. MISCELLANEOUS (1) If a dealer liable to pay tax under the Act is - (i) an undivided Hindu
family, (ii) association, (iii) club, (iv) society, (v) firm, (vi) company, or
(vii) a person who carries on business as a guardian or trustee or otherwise on
behalf of another, he shall, within thirty days from the date of coming into
force of these rules, furnish to the notified authority concerned a declaration
stating the name of the person who shall be deemed to be the Manager in
relation to his business in the State. (2) Such declaration shall be in Form IX and may be revised from time to
time. All statements and returns submitted by the Manager so declared shall be
binding on the dealer. (a) The notice summoning a dealer for assessment or reassessment under the
Act [63][shall.
as far as maybe. be in Form XI.][64] [65](aa) The notice under Section IO-A shall be in Form XI-A. (b) The Order of assessment under the Act shall be in Form XII. (c) The final notice of assessment under the Act shall be in Form XIII. (d) An appeal against an order of assessment shall as far as possible be in
accordance with Form XIV. (e) An application for revision against any order passed shall as far as
possible is in Form XV. Subject to the provisions of the Act, these rules
and the Central Sales Tax (Registration and Turnover) Rules, 1957. the
provisions of the [66][Chhattisgarh
Commercial Tax Act, 1994 (No. 5 of 1995)] and the rules made thereunder shall
apply mutatis mutandis to all proceedings or other matters incidental to the
carrying out of the purposes of the Act.][67] METHOD OF PAYMENT OF TAX Every dealer shall pay, by challan in Form X. the
tax or penalty due or imposed upon him.][68] PENALTY Any person committing a breach of any of the
provisions of these rules shall be punishable with fine which may extend to
five hundred rupees and when the offence is a continuing one, with a fine which
may extend to fifty rupees for every day during which the offence continues. [1]
Substituted for 'Sales Tax Officer' wherever occurred in clause (b) by
Notification No. 13. dated 6.4.96. [2]
Substituted for the words 'Commissioner of Sales Tax' by ibid. [3]
Deleted by Notification No. 320. dated 5.2.58. [4]
Clause (j) substituted by Notification No. 515. dated 26.2.62 [5]
Rules 3, 4, 5 and 5-A deleted by
Notification No. 881. dated 25.4.60 [6]
Rules 3, 4, 5 and 5-A deleted by
Notification No. 881. dated 25.4.60 [7]
Rules 3, 4, 5 and 5-A deleted by
Notification No. 881. dated 25.4.60 [8]
Rules 3, 4, 5 and 5-A deleted by
Notification No. 881. dated 25.4.60 [9]
Part II-A, inserted by Notification No. 5, dated 31.3.73 [10]
Substituted for 'Chhattisgarh General Sales Tax Act, 1958. by Notification No.
13. dated 6.4.96. [11]
Substituted for the words 'Rule 59 of the Madhya Pradesh General Sales Tax
Rules, 1959 by ibid. [12]
Rule 6 substituted by Notification No. 1902, dated 7.9.59. [13]
Substituted for the words 'Sales Tax Department, by Notification No. 13. dated
6.4.96 [14]
Substituted for the words 'Sales Tax Officer' by ibid. [15]
The words 'in duplicate' omitted by Notification No. 68 dated 8.8.90, w.e.f.
10.8.90. [16]
Sub-rule (3) inserted by ibid. [17]
Substituted for the words 'sub-rule (2) of rule 27 of the Madhya Pradesh
General Sales Tax Rules, 1959' by Notification No. 13, dated 6.4.96. [18]
Rule 7-A inserted by Notification No. 1883, dated 1.9.58. [19]
Substituted for the words 'under Section 8 of the Madhya Pradesh General Sales
Tax Act, 1958' by Notification No. 13, dated 6.4.96. [20]
Substituted for the words under section 17' by Notification No. 13, dated
6.4.96. [21]
Rule 7-8 inserted by Notification No. 28, dated 21.7.81, w.e.f. 22.7.81. [22]
Sub-rule (I) renumbered as clause (a) by Notification No. 1006. dated 5.5.59. [23]
Substituted for 'Sales Tax Officer' wherever occurred in Rule 8 by Notification
No. 13, dated 6.4.96. [24]
Substituted by Notification No. 1006, dated 5.5.59. [25]
Proviso deleted by Notification No. 4170, dated 4.12.68. [26]
Clause (aa) inserted by Notification No. 5, dated 31.3.73. [27]
Clause (b) substituted by Notification No. 5. dated 31.3.73. [28]
Clause (1-A) substituted by Notification No. 2641. dated 9.8.72. [29]
Sub-clause (a) substituted by Notification No. 7. dated 19.3.83, w.e.f.
15.4.83. [30]
Substituted for ‘Rs. ten’, by Notification No. 27. dated 17.8.83. w.e.f.
18.8.83. [31]
Clause (1) "substituted by Notification No. 2092. dated 21.6.74. [32]
Substituted for words ‘Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of
1959)’ wherever occurred by Notification No. 13 dated 6.4.96. [33]
Substituted for ‘thirty two paise’ by Notification No. 7. dated 19.3.83, w.e.f.
15.4.83. [34]
Clause (G) substituted by Notification No. 2641 dated 9.8.72 [35]
Substituted by Notification No. 6828 dated 11.12.75 [36]
Sub-rule (1b) inserted by Notification No. 1006, dated 5.5.59 [37]
Substituted by Notification No. 215~, dated 23.9.60. [38]
Proviso omitted by Notification No. 4170, dated 4.12.68. [39]
Clause(c) substituted by Notification No. 2153, dated 23.9.60. [40]
Sub-rule (2) substituted by Notification No. 1006, dated 5.5.59. [41]
Substituted for 'Sales Tax Department' wherever occurred in Rule 8 by
Notification No. 13 dated 6.4,96. [42]
Existing sub-rule (2-A) renumbered as (2-C) and new sub-rules (2-A) & (2-8)
inserted by Notification No. 5 dated 31.3.73. [43]
Inserted by Notification No. 2641. dated 9.8.72 & subsequently renumbered
as sub-rule (2-C) by Not! No. 5. dated 31.3.73. [44]
Sub-rule (3) & (3-A) substituted by Notification No. 5. dated 31.3.73. [45]
Sub-rule (4) omitted by Notification No. 5. dated 31.3.73. [46]
Sub-rule (5) substituted by Notification No. 5. dated 31.3.73. [47]
Sub-section (5-A) inserted by Notification No. 1006 dated 5.5.59. [48]
Clause (i) of sub-rule (5-A) substituted by Notification No. 5. dated 31.3.73. [49]
Clause (iii) & (iv) of sub-rule (5-A) substituted by ibid. [50]
Clause (v) omitted by Notification No. 4170, dated 4.12.68. [51]
Sub-rule (6) substituted by Notification No. 23, dated 29.5.90, w.e.f. 30.5.90. [52]
Sub-rule (8) substituted by Notification No. 1006, dated 5.5.59. [53]
Inserted by Notification No. 2203, dated 13.12.57. [54]
Substituted by Notification No. 930, dated 29.4.58 [55]
Part IV-A (Rules 8-A to 8-F) inserted by Notification No. 1006, dated 5.5.59. [56]
Substituted by Notification No. 5 dated 31.3.73. [57]
Substituted for the words 'Sales Tax Officer' by Notification No. 13, dated
6.4.96. [58]
Proviso omitted by Notification No. 4170, dated 4.12.68. [59]
Substituted by Notification No. 4171, dated 29.12.69. [60]
Substituted by ibid. [61]
Rule 8-D substituted by Notification No. 5, dated 31.3.73. [62]
Subs. for the words 'Sales Tax Officer'
by Noti. No. 13. dt. 6.4.96. [63]
Substituted by Notification No. 4171, dated 29.12.69. [64]
Rule 10-A inserted by Notification No. 2089, dated 26.9.59. [65]
Clause (aa) inserted by ibid. [66]
Substituted for 'Madhya Pradesh General Sales Tax Act, 1958' by Notification
No. 13, dated 6.4.96. [67]
Rule 10-B inserted by Notification No. 515, dated 26.2.62. [68]
Rule 11 substituted by Notification No.
2857, dated 30.7.76.THE CHHATTISGARH SALES TAX
(CENTRAL) RULES, 1957
PREAMBLE
Rule – 3
Rule – 4