The draft Goa Value Added Tax Bill 2003 passed by Legislative Assembly has been put on web-site for information and reference for general public.
The information does not purport to be the Value Added Tax Act which will be effective from the date of notification.
The Act when notified in the Official Gazette will be the official Value Added Tax regime law.
The Department is not liable for any information and material used from the above mentioned Bill.
THE
(BILL NO. 19 OF 2003)
A
BILL
to provide for and
consolidate the law relating to the levy and collection of Value Added Tax on
sales of goods in the State of
Be it enacted by the
Legislative Assembly of Goa, in the
Fifty – Sixth year of
1. Short title, Extent and Commencement.-
1) This Act may be called the Goa Value Added Tax Act, 2005.
2) It extends to the whole of the
State of
3) It shall come into force on such date as the
Government may, by notification in the Official Gazette, appoint:
Provided
that different dates may be appointed for different provisions of this Act and
any reference under any such provision to the appointed date, shall be
construed as a reference to date of enforcement of that provision.
2. Definition.- In this Act, unless the context otherwise
requires,-
(a)
"agriculture" with all its grammatical variations and cognate
expressions, includes horticulture, the raising of crops, grass or garden
produce, and also grazing ; but does not
include dairy farming, poultry farming, stock breeding, the mere cutting of
wood or grass, gathering of fruit, raising of man-made forests or rearing of
seedlings or plants;
Explanation.— For the
purposes of this clause and clause (d), the expression "forest" means
the forest to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its
application to the State of Goa,
applies;
(b)
"agriculturist" means a person who cultivates land personally, for
the purpose of agriculture;
(c)
"appointed day" means the day on which this Act shall come
into force;
(d) "business"
includes, -
(i)
any trade, commerce or manufacture;
(ii)
any adventure or concern in the nature of trade, commerce or
manufacture;
(iii)
any transaction in connection with, or incidental to or ancillary
to trade, commerce, manufacture,
adventure or concern;
(iv)
any transaction in connection with, or incidental to or ancillary to
the commencement or closure of such business;
(v)
any occasional transaction in the nature of trade, commerce, manufacture, adventure or
concern whether or not there is volume, frequency, continuity or regularity of
such transaction,
whether or not
trade, commerce, manufacture, adventure, concern or transaction is effected
with a motive to make gain or profit and whether or not any gain or profit
accrues from such trade, commerce, manufacture, adventure, concern or
transaction.
Explanation.- For the
purpose of this clause,
(i) the
activity of raising of man-made forest or rearing of seedlings or plants shall
be deemed to be business.
(ii) any transaction of sale of capital goods pertaining to such trade, commerce, manufacture, adventure,
concern or transaction shall be deemed to be a transaction comprised in
business.
(iii) sales of any goods, the proceeds of which are
credited to the business shall be deemed to be transactions
comprised in business;
(e) “business premises” means any place where a dealer or a transporter sells, transports, books or delivers goods and includes any place where he stores, processes, produces or manufactures goods or keeps books of accounts;-
(f) "capital goods" means plant
and machinery (including spares and components) and equipment used in or in
relation to manufacture or processing of goods for sale or any other goods
which is notified by the Government and used in furtherence of any business
excluding such civil structures as may be prescribed;
(g) “casual trader” means a dealer who,
whether as principal, agent or in any other capacity, has occasional or
seasonal transaction involving the selling, supplying or distribution of goods
or conducting any exhibition-cum-sale in Goa
whether for cash or for deferred payment, commission, remuneration or
other valuable consideration;
(h) “Company” means a company as defined
in section 3 of the Companies Act, 1956 (Central Act 1 of 1956) and includes a
body corporate or corporation within the meaning of clause (7) of section (2)
or Foreign Company referred to in section 591 of that Act;
(i) "Commissioner" means the person appointed to be the Commissioner of Commercial Taxes/Sales Tax or Value Added Tax for the purposes of this Act;
(j) "to cultivate personally" means to carry on any agricultural operation on one's own account,-
(i) by one's
own labour, or
(ii) by the
labour of one's family, or
(iii) by
servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal
supervision or the personal supervision of any member of one's family;
Explanation I - A widow or a
minor, or a person who is subject to any physical or mental disability or is a
serving member of the armed forces of the
Explanation II- In the case
of a Hindu undivided family, land shall be deemed to be cultivated personally,
if it is cultivated by any member of such family.
(k)
"dealer" means any person who carries on the business of buying,
selling, supplying or distributing goods, executing works contract, delivering
any goods on hire purchase or any system of payment by instalments,
transferring the right to use any goods or supplying by way of or as part of
any service, any goods directly or otherwise, whether for cash or for deferred
payment, or for commission, remuneration or other valuable consideration and
includes;
(a) a casual trader;
(b)
a commission agent, a broker or a
del-credere agent or an auctioneer or any other mercantile agent, by
whatever name called;
(c)
a non-resident dealer or an agent of a non-resident dealer, or a local branch
of a firm or company or association or body of persons whether incorporated or
not, situated outside the State;
(d) a person who, whether in the course of business or not,-
(i) sells goods produced by him by
manufacture, agriculture, horticulture
or otherwise; or
(ii)
transfers any goods, including controlled goods whether in pursuance of a
contract or not, for cash or for deferred payment or for other valuable consideration;
(iii)
supplies, by way of or as part of any service or in any other manner
whatsoever, goods, being food or any other articles for human consumption or
any drink (whether or not intoxicating), where such supply or service is for
cash, deferred payment or other valuable consideration;
Explanation-
(a) an
agriculturist who sells exclusively
agricultural produce grown on land cultivated by him personally shall
not be deemed to be a dealer within the meaning of this clause;
(b) government
or departments of Union Governments or Other State Governments and Union
Territories which whether or not in the course of business, sells, supplies or
distributes, goods directly or otherwise, for cash or for deferred payment or
for commission, remuneration or other valuable consideration, shall, in
relation to any sale, supply or distribution of surplus, unserviceable or old
stores or materials or waste products or obsolete or discarded machinery or
parts or accessories thereof, be deemed to be a dealer for the purpose of this
Act;
(c) each of the
following persons and bodies who dispose of any goods including goods as
unclaimed or confiscated or as unserviceable or as scrap, surplus, old,
obsolete or discarded material or waste products whether by auction or
otherwise, directly or through an agent for cash or for deferred payment, or
for any other valuable consideration, shall notwithstanding anything contained
in clause (d) or any other provision of this Act, be deemed to be a dealer, to
the extent of such disposals, namely:-
(i)
Port Trust;
(ii)
Municipal Corporation/Council, and other Local
authorities;
(iii)
Railway Administration as defined under the
Railway Act, 1989 (Central Act 24 of 1989);
(iv)
Shipping Transport and Construction Companies;
(v)
Air Transport companies and Airlines;
(vi)
Transporters, holding permit for transport
vehicles granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988)
which are used or adopted to be used for hire;
(vii)
Customs and Central Excise Department of
Government of
(viii)
Insurance and Financial Corporations or
companies and Banks included in the Second Schedule to the Reserve Bank of
India Act, 1934 (Act 2 of 1934);
(ix)
Advertising agencies;
(x)
Any other corporation, company, body or
authority owned or set up by, or subject to administrative control of the
Government;
(xi)
Income Tax Department of Government of
(xii)
Any other body as may be notified by the
Government from time to time.
(l)
"declared goods" means declared goods as defined in the Central Sales
Tax Act, 1956 (Central Act 74 of 1956);
(m) “director”,
in relation to a company, include any person occupying the position of director
by whatever name called;
(n) “document” includes written or printed
records of any sort, title deeds and data stored electronically in whatever
form;
(o) "earlier law" means the Goa Sales
Tax Act, 1964 (Act 4 of 1964) as amended from time to time, and includes
enactments which have validated anything done or omitted to be done under any
of the above mentioned laws;
(p)
"goods" means all kinds of movable property (other than newspapers)
and includes livestock, all materials, commodities, grass or things attached to
or forming part of the earth which are agreed to be severed before sale or
under a contract of sale, and property in goods (whether as goods or in some
other form) involved in the execution of works contract, lease or hire-purchase
or those to be used in the fitting out, improvement or repair of movable
property but does not include actionable claims, stocks, shares and securities;
(q)
"importer" means a person who brings any goods into the State or
to whom any goods are despatched from any place
outside the State;
(r) “Input-tax” means tax charged under this
Act by a registered dealer to another registered dealer on purchases of goods
in the course of business;
(s) “manufacture” includes any activity that
brings out a change in an article or articles as a result of some process,
treatment, labour and results in transformation into a new and different
article so understood in commercial parlance having a distinct name, character,
use and includes extracting any goods but does not include such activity of
manufacture as may be notified;
(t)
"non-resident dealer" means a dealer who has no place of business in the State of
(u) "notification" means any
notification issued under the Act;
(v) “Output tax” in relation to any registered dealer,
means the tax charged in respect of sale or supply of goods made by that dealer;
(w) "person" includes an
individual, any Government, any company
or society or club or association or body of individuals whether incorporated
or not, and also a Hindu undivided family, a firm and a local authority and
every artificial juridical person not falling within any of the preceding
descriptions;
(x) "prescribed" means
prescribed by the rules made under this
Act;
(y) “raw
materials” means goods used as ingredients in the manufacture of other goods
and includes processing materials, consumable stores and material used in the
packing of the goods so manufactured:
(z) "registered dealer" means a
dealer registered under this Act;
(aa) "resale" means a sale of
purchased goods—
(i)
in the same form in which they were purchased;
or
(ii)
without doing anything to them, which amounts to, or results in, a
manufacture,
and the word "resell" shall be
construed accordingly;
(ab)
"rules" means rules made under this Act;
(ac) “sale” with all its grammatical variations and
cognate expressions means every transfer of the property in goods(other than by
way of a mortgage, hypothecation, charge or pledge) by one person to another in
the course of trade or business for cash or for deferred payment or other
valuable consideration, and includes –
(a) transfer, otherwise than in pursuance of a contract,
of property, in goods for cash, deferred payment or other valuable
consideration;
(b) transfer of property in goods (whether as goods or in
some other form) involved in execution of a works contract;
(c) delivery of any goods on hire purchase or any other
system of payment by instalments;
(d) transfer of the right to use any goods for any
purpose(whether or not for a specified period), for cash, deferred payment or
any other valuable consideration;
(e) a supply, by way of or as part of
any service or in any other manner whatsoever, of goods being food or any other
article for human consumption or any drink (whether or not intoxicating) where
such supply or service is for cash, deferred payment or other valuable
consideration;
Explanation
– A sale shall be deemed to take place in
(i) in the case of specific or ascertained goods, at
the time the contract of sale made; and
(ii) in the
case of unascertained or future goods, at the time of their appropriation to
the contract of sale by the seller, whether the assent of the buyer to such
appropriation is prior or subsequent to the appropriation:
Provided that where there is a single contract of sale
in respect of goods situated in
(ad) “sale price” means the amount of valuable
consideration received or receivable by a dealer for the
sale of any goods less any sum allowed as cash discount, according to
the practice normally prevailing in the trade, but inclusive of any sum charged
for anything done by the dealer in respect of the goods at the time of or
before delivery thereof, excise duty, special excise duty or any other duty or
taxes except the tax imposed under this Act;
(ae)
"Schedule" means the Schedule appended to this Act;
(af)
"State" means the State of
(ag)
“Government” means the Government of Goa;
(ah)
"tax" means a tax, payable under this Act;
(ai)
"taxable goods" means goods other than those specified in Schedule D;
(aj) “tax
period” means such period as may be prescribed as tax period;
(ak)
"Tribunal" means the Tribunal constituted under section 14 of this Act;
(al) "taxable
turnover" means the turnover on
which a dealer shall be liable to pay
tax as determined after making such
deductions from his total turnover and in such manner as may be prescribed, but
shall not include the turnover of sale in the course of interstate trade or
commerce or in the course of export of the goods out of the territory of India
or in the course of import of the goods into the territory of India and the
value of goods transferred or dispatched outside the State otherwise than by
way of sale;
(am) “turnover” means the aggregate amount of sale
price for which goods are sold or
supplied or distributed by a dealer, either directly or through another,
whether on own account or on account of others, whether for cash or for
deferred payment, or other valuable consideration;
(an) “taxable sale” means sale which is taxable under
the provisions of this Act;
(ao) “taxable person” means every person who is
registered or is liable to be registered and liable to pay tax under this Act;
(ap)
“vehicle” includes every wheeled conveyance used for the carriage of goods
solely or in addition to passengers;
(aq) “Works
contract” shall include any agreement for carrying out for cash, deferred
payment or other valuable consideration, the building, construction,
manufacturing, processing, fabrication, erection, installation, fitting out
improvement, modification, repair or commissioning of any movable or immovable
property;
(ar)
"year" means, the financial year;
(as) “Quarter”
means the period of three months ending on the 30th June, 30th
September, 31st December or 31st March.
CHAPTER II
3. Incidence of Tax.- (1) Every dealer, whose turnover of all sales
made during-
(i) the year ending on the 31st
day of March of the year preceding the year in which this Act is enforced; or
(ii) the year commencing on the 1st day of April of the year during
which this Act is enforced;
has exceeded or
exceeds the relevant limit specified in sub-section (4), of this section shall
until such liability ceases under sub-section (3), be liable to pay tax under this Act on his turnover of
sales, made, on or after the appointed
day:
Provided that,
a dealer to whom clause (i) of sub-section (1) does not apply but clause (ii)
applies and whose turnover of all sales first exceeds the relevant limit
specified in sub-section (4) of this section after the appointed day shall not be liable to pay tax in respect of
sales which take place upto the time
when his turnover of sales, as computed
from the first day of the year during which this Act is enforced, does not
exceed the relevant limit applicable to him under sub-section (4).
(2) Every dealer whose turnover, of all sales made, during any year commencing
on the first day of the year, being a year subsequent to the years mentioned in
sub-section (1), first exceeds the relevant limit specified in sub-section (4),
shall, until such liability ceases under sub-section (3), be liable to pay tax
under this Act with effect from the said date:
Provided that,
a dealer shall not be liable to pay tax in respect of such sales as take place
during the period commencing on the first day of the said year upto the time
when his turnover of sales does not exceed the relevant limit applicable to him
under sub-section (4).
(3) Every
dealer who has become liable to pay tax under this Act, shall continue to be so
liable until his registration is duly cancelled; and upon such cancellation his
liability to pay tax, shall cease other than tax, already levied or leviable.
Provided that,
if the dealer becomes liable to pay tax again in the same year in which he
ceased to be liable as aforesaid, then in respect of such sales as take place
during the period commencing on the date of the cessation of liability to tax
and upto the time when his turnover of sales
does not exceed the relevant limit applicable to him under sub-section
(4), no tax shall be payable by him.
(4) For the
purposes of this section, the limits of turnover shall be as follows-
|
(i) Limit of turnover of Rs. 10000/- (ii) Limit of turnover of Rs. 1,00,000/- (iii) Limit of turnover of Rs. 5,00,000/- |
In case of Non-resident dealer
and casual trader In case of importer/manufacturer. In any other case. |
(5) For the
purpose of calculating the limit of turnover for liability to tax,-
(a) except as otherwise expressly provided, the
turnover of all sales shall be taken, whether such sales are taxable or not or of taxable
goods or not;
(b) the turnover shall include all sales made by the dealer on his own account, and
also on behalf of his principals whether disclosed or not;
(c) in the case of an auctioneer,
in addition to the turnover, if any, referred to in clauses (a) and (b), the
turnover shall also include the price of the goods auctioned by him for his
principal, whether the offer of the intending purchaser is accepted by him or
by the principal or a nominee of the principal, if the price of such goods is
received by him on behalf of his principal;
(d) in the
case of a manager or agent of a non-resident dealer, in addition to the
turnover, if any, referred to in clauses (a), (b) or (c), the turnover shall
also include the sales of the
non-resident dealer effected in the State.
(6)
Notwithstanding anything contained in any contract or any law for the time
being in force, but subject to the provisions of this Act, any person covered
by sub-clauses (a), (b) and (c) of clause (k) of section 2 shall be liable to
pay tax under this Act, whether or not the principal is a dealer and whether or
not such principal is liable to pay tax under this section and whether or not
the principals are disclosed.
(7) Liability
of dealers registered under the Central
Sales Tax Act, 1956 (Central Act 74 of 1956).-
Every dealer shall, notwithstanding that he
is not liable to pay tax under any of
sub-sections (1) to (3) of section 3, be liable to pay tax under this Act so
long as he is registered under the Central Sales Tax Act, 1956 (Central Act 74
of 1956), on all sales effected by him or on his behalf within Goa, on or after
the date of his liability or the date of his registration, whichever is
earlier, under the Central Sales Tax Act, 1956 (Central Act 74 of 1956):
Provided that
no tax shall be payable in respect of sales in any period prior to commencement
of liability under this Act.
(8) Liability
of exporters and dealers effecting stock transfers outside the State:-
Every
dealer exporting any goods outside India or effecting stock transfers to any
States and Union Territories within India, shall, notwithstanding that he is
not liable to pay tax under any of sub-sections (1) to (3) of section 3, be
liable to pay tax under this Act on all taxable sales effected within the
State.
4.
Taxes Payable by a Dealer or a Person.- Subject to the
provisions of this Act and of any rules or notifications, there shall be paid
by every dealer or, as the case may be, every person who is liable to pay tax
under this Act, the tax or taxes leviable
in
accordance with the provisions of this Act.
5.
Levy of Value Added Tax on Goods specified in the Schedule.-
(1) Levy
of Value Added Tax on Goods specified in the Schedule (Output Tax).-
There shall be levied a Value Added Tax
(output tax) on the turnover of sales of goods at rates hereinafter provided:
(a) In respect
of goods specified in Schedule ‘A’, @ 1 paisa in a rupee.
(b) In respect
of goods specified in Schedule ‘B’, @ 4
paise in a rupee.
(c) In respect
of goods specified in Schedule ‘C’, at the rates shown against each of the
entry.
(d) In respect of goods specified in
Schedule ‘D’, exempt from tax.
(e) In the case of any other goods,
at the rate of 12½ paise in a rupee.
(2) Zero Rate for Exports.- (a)
When calculating the output tax in relation to any dealer, sale of goods in
course of export outside the
(b) The Government may, by notification published in the Official
Gazette and subject to such terms and conditions as may be specified in this
behalf, extend zero rate of tax for transactions effected from Domestic Trade
Area to Special Economic Zone or for 100% export oriented units or Software
Technology Park units or Electronics Hardware Technology Park units or for any
such manufacturing or processing units as it may deem fit.
(3)
Rate of Tax on Packing Materials.- Where any goods are sold and such
goods are packed in any materials, the tax shall be payable on the sales of
such packing material, whether such materials are separately charged for or
not, at the same rate of tax, if any, at which tax is payable on the sales of
goods so packed.
(4) Amendment to the Schedule.-
(i) The Government may, by notification in the Official Gazette,__
(a) reduce any rate of tax,
(b) enhance any rate of tax,
and
may, by like notification, amend any entry of the Schedule and thereupon the
Schedule shall be deemed to have been amended accordingly.
(ii) Any notification issued
under clause (i) shall take effect prospectively, either from the date of publication thereof in the
Official Gazette or from such later date as may be mentioned therein.
(iii)
The provisions contained in sub-section (4) of section 83 regarding rules made
by the Government shall apply mutatis mutandis to any notification issued under
clause (i), as they apply to rules made by the Government.
6. Reimbursement and Exemption of
Tax.- (1) Tax collected under
this Act on purchases made by specialized agencies of United Nations
Organizations or Diplomatic Mission/Consulates or Embassies of any other
country and their diplomats shall be reimbursed in such manner and subject to
such conditions as may be prescribed.
(2) In
respect of any goods not entitled for input tax credit and covered by Schedule
‘C’ appended hereto purchased within the State on payment of tax under this
Act, the Government may subject to such conditions as it may impose, by
Notification exempt subsequent sales thereof from payment of output tax for
such period as may be notified.
(3) In respect of any goods other
than capital goods, used in the manufacturing or processing of finished
products dispatched other than by way of sales, the Government may,
notwithstanding anything contained in section 9, by Notification allow input
tax credit in excess of 4% on such goods purchased within the State subject to
such terms and conditions as may be specified in the Notification.
7. Composition of Tax.- (1) Subject to
such conditions and in such circumstances as may be prescribed, if any
registered dealer,of the class specified
in Schedule E, whose total turnover in the previous year does not exceed
the limit specified in the said Schedule
and who is liable to pay tax under section 3, so elects, the Commissioner may
accept towards composition of tax, in
lieu of the net amount of tax payable by him under this Act, during the year,
an amount at the rate shown against
respective class of dealers in the said
Schedule calculated on total turnover, either in full or in instalments, as may
be prescribed.
(2) Any dealer eligible for composition
of tax under sub-section(1) shall not :-
(a) be permitted to claim any input tax
credit on purchases and on stock held on the appointed day or on the day from
which he is held liable to pay tax under this Act or on the day on which his
Registration Certificate is made valid, as the case may be;
(b)
charge any tax under this Act in his sales bill or sales invoice in
respect of sales made by him;
(c) issue tax invoice to any dealer who
has purchased the goods from him.
N.B.:- Total turnover for the purposes of this section
will include aggregate sales of taxable and non-taxable goods.
8. Net Tax of a Registered Dealer.- (1) Subject to provisions of section 9,
the net tax payable by a registered dealer for a tax period shall be calculated
according to the following formula:-
A
– B,
Where,–
A =
total of the tax payable in respect of taxable turnover made by the registered dealer during the tax period; and
B = total input
tax credit allowed to the registered dealer for the tax period.
(2) Where the amount determined by the
formula in sub-section (1) is a negative amount, the registered dealer may
carry forward the amount to the next tax period as per provisions of section
10.
(3)
Every registered dealer shall pay in full the net tax payable by him for
the tax period at the time that dealer
is required to file his return as may be prescribed.
9. Input Tax Credit.- (1) Subject to such conditions and restrictions as
may be prescribed Input Tax Credit either partially or wholly shall be allowed
for the tax paid during the tax period in respect of goods including capital
goods purchased and/or taken on hire or leased to him within Goa, other than
those specified in Schedule ‘G’ and/or such other goods as may be notified from
time to time by the Government, provided, the goods purchased are for resale in
Goa or for sale in course of Inter State Trade or in course of export outside
the territory of India or used by him as raw materials/capital goods in the
manufacture or processing of taxable goods in Goa or for sale by transfer of
right to use.
(2) No input tax credit under sub-section
(1)shall be claimed or be allowed to a registered dealer:-
(i) in respect of goods purchased on payment
of tax if such goods are not sold because of theft or destruction for any
reason;
(ii) in respect of stock of goods remaining
unsold at the time of closure of business;
(iii) in respect of any taxable goods under
the Act purchased by him from another registered dealer for resale but given
away by way of free samples or gifts;
(iv) in respect of capital goods, covered under
Schedule ‘B’ of the Act, if said goods are utilized for the purposes other than
those covered in the prescribed declaration;
(v) in respect of goods purchased from a dealer who
has opted for composition of tax under sub-section (1) of section 7;
(vi) in respect of capital goods:-
(a) purchased or paid prior to appointed day;
(b) capital expenditure incurred prior to the date of
registration under this Act;
(c) capital goods not connected with the business of the
dealer;
(d) capital goods used in the manufacture of goods or providing services which are not
liable to tax under this Act;
(e) capital goods used in generation of energy/power
including captive power;
(f) motor cars, its accessories and spare parts.
(3) If goods purchased are intended for use specified
under sub-section (1) and are subsequently used fully or partly, for purposes
other than those specified under the said sub-section, or loss of goods arising
out of theft or destruction for any reason or the stock of goods remaining
unsold at the time of closure of business, the input tax credit availed at the
time of such purchase shall be reduced from the tax credit for the period
during which the said utilization has taken place provided that if part of the
goods purchased are utilized otherwise, the amount of reverse tax credit shall
be proportionately calculated.
(4) Input tax credit shall be allowed to the
registered dealer, subject to restrictions of sub-section (2), in respect of
tax charged to him by a registered seller on taxable sales of goods made to him
for the purpose of the business within three months prior to the date of his
registration provided that no input tax credit
shall be allowed in respect of goods which have been sold or otherwise
disposed of prior to the date of registration.
(5) (a) where a registered dealer has availed of the
input credit on any goods and the same goods are not used in the course of his
business, input tax credit so availed becomes repayable in the tax period
following the date on which these goods were put to such other use;
(b) where such goods were wholly or mainly used or are intended for use in sale of taxable
goods prior to change of use, tax shall be calculated on the prevailing market
value of such goods at the time of change of use.
(6) The registered dealer shall be liable for
input tax credit in respect of Entry Tax paid by him under the Goa Tax on Entry
of Goods Act, 2000 (Act 14 of 2000) on goods brought by him for use or
consumption except those covered under Schedule ‘G’ of the Act.
(7) Balance unclaimed input tax credit of
capital goods shall not be allowed in case of closure of business.
(8) The registered dealer shall be liable for
input tax credit on stock held on the appointed day, towards the tax paid under
the earlier law subject to such conditions as may be prescribed. The period and
the date from which such input tax credit is to be apportioned shall be as
notified.
(9)
The deduction of input tax credit on capital goods under this section shall be
allowed in two equal annual instalments after the close of the respective year
as under:
(i) in case of existing units, upon installation of
such capital goods, and
(ii) in case of new units, upon commencement of
commercial production.
10. Input Tax Credit Exceeding Tax Liability.- (1) Subject to
the provisions of sub-section (2), if the input tax credit of a registered
dealer, determined under section 9 of this Act for a period exceeds the tax
liability for that period, the excess credit shall be set off against any
outstanding tax, penalty or interest under this Act or earlier law.
(2) After adjustment under sub-section (1),
the excess input tax credit of a registered dealer other than those covered
under sub-section (3) shall be carried over as an input tax credit to the
subsequent period upto the end of next financial year and if there is any
unadjusted input tax credit at the end of the second year, the same shall be
refunded in the prescribed manner within three months from the date of filing
of application claiming the refund.
(3) In case of exporter selling goods outside
the territory of India, the excess input tax credit, if any, admissible as per
provision of this Act, proportionate to the goods exported and carried over at
the end of any quarter shall be refunded in the prescribed manner within 3
months from the date of filing of application claiming the refund.
(4)
Notwithstanding anything contained in sub-section (2), the Government
may allow, carry forward of excess input tax credit, if any, to such shorter
period and grant refund of unadjusted portion thereof in respect of such goods
to such registered dealer on such conditions and at such proportion as may be
specified by the Notification in the Official Gazette.
11. Tax Invoice, Sale Bill or Cash Memorandum.-
(1) A registered dealer making
taxable sale to another registered dealer shall provide registered dealer, at
the time of sale, with an original tax invoice (as described in Schedule ‘F’
hereto) for the sale and shall retain one copy thereof.
(2) An original tax invoice should
not be provided to a registered dealer in any circumstances other than those
specified in sub-section (1), but a copy marked as duplicate may be provided if
such registered dealer receiving the original invoice so request for the reason
that the original has been lost. A
statement showing the details of such duplicate invoices issued shall be
submitted alongwith the returns provided under section 24.
(3) Every taxable person other
than one covered by sub-section (1)
shall issue a bill or cash memorandum in such form and with such
details, of tax collected, if any, as may be prescribed, for every sale
involving an amount not less than Rs.100/-:
Provided, however, that when sale
price for sale in any one transaction is below Rs.100/-, the taxable person
may, except when demanded by a customer, refrain from issuing a sale bill or
cash memorandum as aforesaid but shall instead prepare a consolidate sale bill
or cash memorandum at the close of the day in respect of such sales by
recording them separately as and when they are effected.
12. Credit and Debit Notes.- (1) Where a tax invoice has been issued and the amount
shown as tax charged in that tax invoice exceeds the tax properly chargeable in
respect of the sale, the taxable person making the sale shall provide the
recipient of the sale with a credit note containing the requisite particulars
as specified in Schedule F hereto.
(2) Where a tax invoice has been issued and the tax
properly chargeable in respect of the sale exceeds the amount shown as tax
charged in that tax invoice, the taxable person making the sale shall provide
the recipient of the goods with a debit note containing the requisite
particulars as specified in Schedule F hereto.
(3) In case of goods returned or rejected by the
purchaser, a credit note shall be issued by the selling dealer to the purchaser
and a debit note shall be issued by the purchaser to the selling dealer
containing particulars of the transaction as may be prescribed:
Provided that no such credit note or /and debit note
shall be considered for grant of input tax credit if the goods are returned or
rejected beyond the period of six months.
CHAPTER III
13. Tax Authorities.- (1) For
carrying out the purposes of this Act, the Government shall, by notification
published in the Official Gazette, appoint an officer to be called the
Commissioner.
(2) Likewise, the Government may, by
notification published in the Official Gazette, appoint an Additional
Commissioner, if any, and such number of__
(a) Assistant Commissioners,
(b) other officers and persons,
and give them such designations, if any, as the
Government thinks necessary.
(3) The
Commissioner shall have jurisdiction over the whole of the State of Goa; and an
Additional Commissioner, if any, be appointed, shall have jurisdiction over the
whole of the State, or where the Government so directs by notification in the
Official Gazette, over any local area thereof. All other officers shall have
jurisdiction over the whole of the State or over such local areas as the
Government may specify by notification in the Official Gazette.
(4) The
Commissioner shall have and exercise all the powers and perform all the duties,
conferred or imposed on the Commissioner by or under this Act, and an
Additional Commissioner, if any, appointed, shall, save as otherwise directed
by the Commissioner by notification in the Official Gazette, have and exercise
within his jurisdiction all the powers and perform all the duties, conferred or
imposed on the Commissioner, by or under this Act.
(5) Assistant
Commissioners, other officers and persons, shall, within their respective
jurisdiction, exercise such of the powers and perform such of the duties of the
Commissioner under this Act, as the Commissioner may subject to such conditions
and restrictions delegate to them either generally, or as respects any
particular matter or class of matters by an order notified in the Official
Gazette.
(6) The
Government may, subject to such restrictions and conditions, if any, as it may
impose, by notification in the Official Gazette, delegate to the Commissioner
the powers (not being powers relating to the appointment of Additional
Commissioner or Assistant Commissioner or other Officers) conferred on that
Government by this section.
(7) No person
shall be entitled to call in question, in any proceeding, any jurisdiction
including the territorial jurisdiction of any officer or person appointed under
sub-section (2), after the expiry of thirty days from the date of receipt by
such person of any notice under this Act, issued by such officer or person. If,
within the period aforesaid, a separate application in writing in the
prescribed form raising an objection as to the jurisdiction of any such officer
or person is made to him, the officer or person shall refer the question to the
Commissioner, who shall after giving the person raising the objection, a
reasonable opportunity of being heard, make an order determining the question.
(8) All
officers and persons appointed under sub-section (2) shall be subordinate to
the Commissioner; and the subordination of officers other than the
Commissioner, and of persons, amongst themselves shall be such as may be
prescribed.
14. Tribunal.- (1) Subject to
the provisions of this section, the Government shall constitute a Tribunal
consisting of one member or as many members as it thinks fit to discharge the
functions conferred on the Tribunal by or under this Act:
Provided that where the Tribunal consists
of one member, that member shall be a person who has held a civil judicial post
for at least ten years or ten years experience in the legal matters in the
Central/State Government Department or who has been in practice as an advocate
for at least ten years, and where the Tribunal consists of more than one
member, one such member shall be a person qualified as aforesaid.
(2) If the Tribunal consists of more than
one member, the Government shall appoint one of the members of the Tribunal to
be the Chairman thereof.
(3) The qualifications of the member or
members constituting the Tribunal and the period for which such member or
members shall hold office, shall be such as may be prescribed.
(4) The Government may terminate the
appointment of any member of the Tribunal before the expiry of the term of his
office if such member-
(a) is adjudged as an insolvent; or
(b) engages during his term of office in
any paid employment outside the duties of his office; or
(c) is or becomes, in any way concerned or
interested in any contract or agreement made by or on behalf of the Government
or participates in any way in the profit thereof or in any benefits or
emoluments arising therefrom; or
(d) is in the opinion of the Government,
unfit to continue in office by reason of infirmity of mind or body; or
(e) is convicted of an offence involving in moral turpitude:
Provided that before terminating the
appointment of any member under this sub-section, such member shall be given a
reasonable opportunity of being heard.
(5) Any vacancy in the membership of the
Tribunal shall be filled up by the Government as soon as practicable.
(6) If the Tribunal consists of more than
one member, the functions of the Tribunal may be discharged by any of the
members sitting either singly or in benches of two or more members, as may be
determined by the Chairman.
(7) Where the Tribunal consists of more
than one member and they are divided on any matter arising for decision before
them, the decision shall be the decision of the majority, if there be a majority;
but if the members are equally divided, they shall state the point or points on
which they differ and the case shall be referred by the Chairman for hearing on
such point or points to one or more of the other members of the Tribunal, and
such point or points shall be decided according to the majority of the members
of the Tribunal who heard the case, including those who first heard it.
(8) Subject to such conditions and
limitations as may be prescribed, the Tribunal shall have power to award costs,
and the amount of such costs shall be recoverable from the person who is
ordered to pay the same as an arrear of land revenue.
(9) The Tribunal shall, for the purpose
of regulating its procedure and disposal of its business, make regulations not
inconsistent with the provisions of this Act and the rules made thereunder:
Provided that the regulations so made
shall not have effect until they are approved by the Government and published
in the Official Gazette.
(10) Notwithstanding anything contained
in this section, the Government may, by notification in the Official Gazette,
confer on any Tribunal constituted or functioning under any other law for the
time being in force, the powers conferred on a Tribunal by or under this Act
and thereupon such other Tribunal shall be deemed to be a Tribunal constituted
under this section in relation to the said law notwithstanding anything
inconsistent in such other law:
Provided that the provisions of
sub-sections (3) and (4) shall not apply to the Tribunal on which powers are so
conferred.
(11) Any proceeding before the Tribunal
shall be deemed to be a judicial proceeding within the meaning of section 193
and 228 of the Indian Penal Code, 1860 (45 of 1860).
15. Persons Appointed under Section 13
and Members of Tribunal to be Public Servants.- The
Commissioner and all officers and persons appointed under section 13 and all
members of the Tribunal shall be deemed to be public servants within the
meaning of section 21 of the Indian Penal Code, 1860 (Central Act 45 of 1860) and clause (c) of section 2 of the Prevention
of Corruption Act, 1988 (Central Act 49 of 1988).
16. Powers of
Tribunal and Commissioner.- (1) In discharging their functions by or under
this Act, the Tribunal and the Commissioner shall have all the powers of a
(a) proof of facts by
affidavit;
(b) summoning and enforcing the
attendance of any person, and examining him on oath or affirmation;
(c) compelling the production of
documents; and
(d) issuing commissions for the
examination of witnesses.
(2) Without prejudice to the provisions
of any other law for the time being in force, where a person, to whom a summons
is issued by the Tribunal or the Commissioner either to attend to give evidence
or produce books of accounts, registers or other documents at a certain place
and time, intentionally omits to attend or produce the documents at the place
and time, the Tribunal or the Commissioner, as the case may be, may impose on
him such fine not exceeding five thousand rupees as it or he thinks fit; and
the fine so levied may be recovered in the manner provided in this Act for
recovery of arrears of tax:
Provided that, before imposing any such
fine, the person concerned shall be given a reasonable opportunity of being
heard.
(3) If, any documents are produced by a
person or dealer on whom a summon was issued by the Commissioner, and the
Commissioner is of the opinion that any dealer has evaded or is attempting to
evade the payment of any tax due from him and the documents produced are necessary
for establishing the case against such dealer, the Commissioner may, for
reasons to be recorded in writing, impound the documents and shall grant a
receipt for the same, and shall retain the same for so long as may be necessary
in connection with the proceedings under this Act, or for a prosecution under
any law.
17. Indemnity.- No suit,
prosecution or other legal proceedings shall lie against any servant of the
Government for anything which is in good faith done or intended to be done
under this Act or the rules or notifications made thereunder.
CHAPTER IV
18.
Registration.- (1) No
dealer shall, while being liable to pay tax under section 3 or under
sub-section (6) of section 19, be engaged in business as a dealer, unless he
possesses a valid certificate of registration as provided by this Act:
Provided that, the provisions of this
sub-section shall not be deemed to have been contravened, if the dealer having
applied for such registration as in this section provided, within the
prescribed time or, as the case may be, within the period specified in
sub-section (6) of section 19, while he is engaged in such business.
(2) Every dealer, required by sub-section
(1) to possess a certificate of registration, shall apply in the prescribed
manner, to the Commissioner.
(3) A person or a dealer who intends to
be engaged in business, but is not liable to pay tax under the provisions of
this Act may, if he so desires, apply in the prescribed manner under this
sub-section for the grant of certificate of registration to the Commissioner
and if the certificate is granted, then so long as it is not duly cancelled,
the person or dealer shall remain liable to pay tax.
(4) Certificate of registration and its renewal shall not be granted to a dealer unless he
has deposited in Government treasury prescribed fee in the prescribed manner
and within the prescribed time.
(5) The Commissioner may conduct such
inquiry as he deems fit and may call for such evidence and information as he
may deem necessary and after the inquiry, if any, and after considering the
evidence and information, if any, he is satisfied that the application for
registration made under this section is in order, he shall register the
applicant and issue to him a certificate of registration in the prescribed form:
Provided that if the Commissioner is
satisfied that the particulars contained in the application are not correct or
complete or that any evidence or information prescribed for registering the
applicant is not furnished, the Commissioner may, after giving the applicant a
reasonable opportunity of being heard, reject the application for reasons to be
recorded in writing.
(6) The Commissioner may, after
considering any information furnished under any provisions of this Act or
otherwise received, amend from time to time, any certificate of registration.
(7) If a person or a dealer upon an
application made by him has been registered under this section and thereafter
it is found that he ought not to have been so registered under the provisions
of this section, he shall be liable to pay tax during the period from the date
on which his registration certificate took effect until it is cancelled,
notwithstanding that he may not be liable to pay tax under this Act.
(8) Where,-
(a) any business, in respect
of which a certificate of registration has been issued under this section, has
been discontinued, or has been transferred or otherwise disposed of; or
(b) the turnover of sales of a
registered dealer has during any year not exceeded the relevant limit specified
in sub-section (4) of section 3,-
then, in the case covered by clause (a),
the dealer shall apply in the prescribed manner and within the prescribed time
for cancellation of his registration to the Commissioner, and in the case
covered by clause (b), the dealer may apply in the prescribed manner for
cancellation of his registration to the Commissioner ; and thereupon the
Commissioner may, after such inquiry as he deems fit and subject to rules
framed, cancel the registration with effect from such date including any date
earlier to the date of the order of cancellation as he considers fit having
regard to the circumstances of the case.
19. Special Provision regarding
Liability to Pay Tax in certain Cases.- (1) Where a dealer, liable to pay tax
under this Act, dies, then,-
(a) if the business carried on by the dealer is continued after his
death by his legal representative or any other person, such legal
representative or other person shall be liable to pay the tax including any
penalty, sum forfeited and interest due from such dealer under this Act or
under any earlier law, in the like manner and to the same extent as the
deceased dealer; and
(b) if the business carried on by the dealer is discontinued whether
before or after his death, his legal representative shall be liable to pay out
of the estate of the deceased, in the like manner and to the same extent as the
deceased dealer would have been liable to pay if he had not died, the tax
including any penalty, sum forfeited and interest due from such dealer under
this Act, or under any earlier law,
whether such tax including any penalty, sum
forfeited and interest has been assessed before his death but has remained
unpaid, or is assessed after his death.
(2) Where a
dealer, liable to pay tax under this Act, is a Hindu undivided family and the
joint family property is partitioned amongst the various members or group of
members, then each member or group of members shall be jointly and severally
liable to pay the tax including any penalty, sum forfeited and interest due
from the dealer under this Act or under any earlier law, up to the time of the
partition, whether such tax including any penalty, sum forfeited and interest
has been assessed before partition but has remained unpaid, or is assessed after
partition.
(3) Where a
dealer, liable to pay tax under this Act, is a firm, and the firm is dissolved,
then, every person who was a partner shall be jointly and severally liable to
pay to the extent to which he is liable under this section, the tax including
any penalty, sum forfeited and interest due from the firm under this Act or
under any earlier law, up to the time of dissolution, whether such tax
including any penalty, sum forfeited and interest has been assessed before such
dissolution but has remained unpaid, or is assessed after dissolution.
(4) Where a
dealer, liable to pay tax under this Act, transfers or otherwise disposes of
his business in whole or in part, or effects any change in the ownership
thereof, in consequence of which he is succeeded in the business or part
thereof by any other person, the dealer and the person succeeding shall jointly
and severally be liable to pay the tax including any penalty, sum forfeited and
interest due from the dealer under this Act or under any earlier law, up to the
time of such transfer, disposal or change, whether such tax including any
penalty, sum forfeited and interest has been assessed before such transfer,
disposal or change but has remained unpaid, or is assessed thereafter.
(5) Where the
dealer, liable to pay tax under this Act,-
(a) is the guardian of a ward on whose behalf the
business is carried on by the guardian; or
(b) are trustees who carry on the business under a trust for a
beneficiary, then,
if the
guardianship or trust is terminated, the ward or, as the case may be, the
beneficiary shall be liable to pay the tax including any penalty, sum forfeited
and interest due from the dealer up to the time of the termination of the
guardianship or trust, whether such tax including any penalty, sum forfeited
and interest has been assessed before the termination of the guardianship or
trust, but has remained unpaid, or is assessed thereafter.
(6) Where a dealer, liable to pay tax under this Act, is succeeded in
the business by any person in the manner described in clause (a) of sub-section
(1) or in sub-section (4), then, such person shall, notwithstanding anything
contained in section 3, be liable to pay tax on the sales of goods made by him
on and after the date of such succession, and shall (unless he already holds a
certificate of registration) within sixty days thereof apply for registration.
20. Liability of Partners.- Notwithstanding
anything contained in the Indian Partnership Act, 1932 (Central Act 9 of 1932),
or any contract to the contrary, where any firm is liable to pay tax under this
Act, the firm and each of the partners of the firm shall be jointly and
severally liable for such payment and accordingly any notice or order under
this Act may be served on any person who was a partner during the relevant
time, whether or not the firm has been dissolved and all the provisions of this
Act shall apply accordingly:
Provided that, where any such partner
retires from the firm, he shall be liable to pay the tax, penalty, sum
forfeited and interest remaining unpaid at the time of his retirement and any
such amount due up to the date of retirement though un-assessed at that date.
21. Amalgamation
Of Companies.- (1) When two or more companies are to be
amalgamated by the order of a Court or of the Central Government and the order
is to take effect from a date earlier to the date of the order and any two or
more of such companies have sold or purchased any goods to or from each other
in the period commencing on the date from which the order is to take effect and
ending on the date of the order, then such transactions of sale and purchase
will be included in the turnover of sales or of purchases of the respective
companies and will be assessed to tax accordingly.
(2) Notwithstanding anything contained in the said order, for all of
the purposes of this Act, the said two or more companies will be treated as
distinct companies and will be treated as such for all periods up to the date
of the said order and the registration certificates of the said companies will
be cancelled, where necessary, with effect from the date of the said order.
(3) Words and expressions used in this section, but not defined, shall have the respective meanings assigned to them in the Companies Act, 1956 (Central Act 1 of 1956).
22.
Information to be furnished regarding changes in Business, etc.- (1)
If any person or dealer liable to pay tax under this Act-
(a) transfers whether by way of
sale or not or otherwise disposes of his business or any part thereof, or
effects or knows of any other change in the ownership of the business; or
(b) discontinues his business,
or changes the place thereof or opens a new place of business; or
(c) changes the name or nature
of his business; or
(d) enters into a partnership or
other association in regard to his business; or
(e) effects any change regarding
the opening or closing of the declared
Bank accounts of his business; or
(f) applies for, or has an
application made against him for, insolvency, liquidation,
he shall,
within the prescribed time, inform the prescribed authority accordingly.
(2) Where any dealer liable to pay tax under this Act__
(a) dies, his executor,
administrator or other legal representative; or
(b) where he is firm, a Hindu
undivided family or an association of persons and there is a change in the
constitution of such firm, Hindu
undivided family or association, either by way of dissolution or disruption, or
otherwise, then, every person who was a partner, karta or a member of such
firm, a Hindu undivided family or association; or
(c) transfers or otherwise
disposes of his business in the circumstances mentioned in sub-section (4) of
section 19, then every person to whom the business is so transferred,
shall, in the
prescribed manner inform the prescribed authority of such death, change in the
constitution, dissolution, disruption or transfer.
23. Dealer to declare the name of
Manager of Business and Permanent Account Number.- (1) Every dealer,
who is liable to pay tax, and who is a Hindu undivided family, or an
association of persons, club or society or firm or company, or who is engaged
in business as the guardian or trustee or otherwise on behalf of another
person, shall, within the period prescribed send to the authority prescribed, a
declaration in the manner prescribed stating the name of the person or persons
who shall be deemed to be the manager or managers of such dealer's business for
the purposes of this Act. Such declaration may be revised from time to time.
(2) Every dealer liable to pay tax under this Act and who is liable to obtain a permanent account number under the Income Tax Act, 1961(Central Act 43 of 1961), shall communicate within the prescribed time and in prescribed manner to the prescribed authority, the said number if he has obtained the same and in any other case shall state whether he has applied for the same.
CHAPTER V
24. Returns and
Payment of Tax, Etc.-
(1) Every registered dealer shall
file a correct and complete quarterly return in such form, by such date and to
such authority, as may be prescribed. In addition to any data required for
proper quantification of tax, the Commissioner may require the registered
dealers to furnish data for the purpose of collecting statistics relating to
any matter dealt with, by or in connection to this Act.
(2) Without prejudice to the generality of the provisions contained in
sub-section (1), every registered dealer may be required to furnish correct and
complete returns in such form for such period, by such dates, and to such
authority, as may be prescribed:
Provided that the Commissioner may,
subject to such terms and conditions as may be prescribed, exempt any such
dealer from furnishing such returns or permit any such dealer to furnish them
for such different periods.
(3) If any
dealer having furnished a return under sub-section (1), discovers any omission
or incorrect statement therein, he may furnish a revised return at any time
before a notice for assessment is served on him in respect of the period
covered by the said return or before the expiry of one year following the last
date prescribed for furnishing the said return, whichever is earlier.
25. Payment
of Tax, etc.- (1) Tax shall be paid in the manner herein provided, and at
such intervals as may be prescribed.
(2) A registered dealer furnishing returns as required by sub-section
(2) of section 24 shall pay into the
Government treasury or any Bank so notified by the Government, in such manner
and at such intervals as may be prescribed, the amount of tax due from him
after adjusting the amount of tax covered by the Certificate of Tax Deduction
at Source, if any, for the period covered by a return which he is required to
file under the rules alongwith the amount of penalty, interest and any other
sum payable by him.
(3) A
registered dealer furnishing a revised return in accordance with sub-section
(3) of section 24, which shows a larger amount of tax payable than already
paid, shall first pay into the Government treasury or notified Bank, the differential amount of tax.
(4) (a) The
amount of tax due where the return or revised return has been furnished without
full payment thereof shall be paid forthwith
alongwith interest on defaulted amount @ 12% per annum or at such higher
or lower rate as the Government may notify from time to time.
(b)
(i) The amount of tax due as per
any order passed under any provision of this Act, for any period less any sum
already paid in respect of the said period; and
(ii) the amount of interest or penalty or both,
if any, levied under any provision of this Act; and
(iii) the sum, if any, forfeited and the amount
of fine, if any, imposed under the Act or rules; and
(iv) any other amount due under this Act,
shall be paid
by the person or dealer or the person liable thereof into the Government
treasury or notified Bank within thirty days from the date of service of the
notice issued by the Commissioner in respect thereof:
Provided that,
the Commissioner may, in respect of any particular dealer or person, and for
reasons to be recorded in writing, allow him to pay the tax, penalty, interest
or the sum forfeited, in instalments. The grant of this facility to pay tax in
instalments shall be without prejudice to the other provisions of this Act
including levy of penalty, interest, or both.
(5) Any tax,
penalty, interest, fine or sum forfeited, which remains unpaid after the
service of notice under sub-section (4), or any instalment not duly paid, shall
be recoverable as an arrear of land revenue.
26. Collection of Tax by registered dealer.- No person who is not a registered dealer shall collect,
in respect of any sale by him of goods in the State, any amount by way of tax
under this Act and no registered dealer shall make any such collection except
in accordance with the provisions of this Act.
27.
Unauthorised collection of tax and forfeiture thereof.- (1) If any amount purporting to be tax other than the
one as provided for under this Act, is collected by any person and if such
amount is not refunded to the person from whom the collection is made within 60
days of such collection, the amount so collected and retained, shall stand
forfeited and credited to the fund referred to in sub-section (2).
(2) (i) There shall be established a Fund to be called
the Goa Consumer Protection and Guidance Fund (hereinafter, in this section,
referred to as “the Fund”), from the amounts forfeited and recovered except for
the amounts refunded as aforesaid to the purchasers and except for the amounts
in respect of which a set-off, refund or remission is granted, and after
deducting the expenses of collection and recovery as determined by the
Government, the remaining amounts shall under appropriation duly made by Rules
in this behalf, be entered into, and transferred to that Fund which shall be
operated and maintained by such Authority as the Government may appoint.
(ii)
No sum from the Fund shall be paid or applied for any purpose other than the
one specified in clause (iii).
(iii)
The Fund shall be administered in the prescribed manner; and the amount in the
Fund shall be utilized for meeting the expenses of any activities related to
consumer protection and guidance as the Government may direct, and for giving
grant in the prescribed manner to any voluntary consumer organization, society,
association, body or institution engaged in providing for the better protection
of the interests of the consumers and having such qualifications as may be
prescribed.
28. Tax Deduction at Source.- (1) Notwithstanding anything contained in this Act,
any employer namely, the Central
Government, the State Government, or an industrial, or a commercial or trading
undertaking of the Central Government or of the State Government, any Company
registered under the Companies Act, 1956, any local authority or any dealer
registered under this Act or such other persons as may be notified shall deduct
tax from, and out of the amounts payable by such employer to a dealer to whom a
Works Contract has been awarded involving transfer of property in goods
(whether as goods or in some other form), at the rate of 1% on the value of the
Works Contract undertaken by such dealer which shall be deemed to be on account
of transfer of property in goods in the execution of such Works Contract:
Provided
that, no such deduction shall be made where the amount or the aggregate of the
amount payable to a dealer by such employer is less than one lakh rupees during
a year or when the cost of material used in execution of the works contract is
less than 10% of the contract value.
Explanation:
(i) The deduction of tax under this section shall be effected when the payment
is made to the contractor or his account is credited towards such payment, as
the case may be.
(ii) The employer effecting such deduction shall
deemed to be a dealer for the purposes of this section and shall get himself
registered in the manner as prescribed.
(2) The tax deducted under sub-section (1) shall be
remitted to the Government Treasury in the prescribed manner and within the
prescribed time by the said employer making such deduction:
Provided
that the employer shall remit into the Government Treasury the full amount of
tax due and deductible by him under sub-section (1) from the dealer
irrespective of the actual amount of tax deducted by him from such dealer.
(3) Any such employer making such deduction under
sub-section (1) shall in respect of every quarter in which such deduction is
made, send to the prescribed authority the receipt from Government treasury
showing the payment of such amount deducted alongwith a statement in the
prescribed form containing details of the Works Contract under execution and
tax deducted thereon, within the prescribed time, and shall furnish a
certificate in the prescribed form to the dealer specifying the amount so
deducted and such other particulars as may be prescribed.
(4) Any such employer who remits the tax into the
Government Treasury under sub-section (2) shall be deemed to have made payment
of tax under the authority of the said dealer.
(5) If any such employer fails to remit into the
Government Treasury the amount due and deductible as required by sub –section
(2) within the specified time, the Assessing Authority, on being satisfied that
the said employer has failed to discharge the liability under sub-section (2),
shall levy and recover from the employer interest at the rate of 15% per annum
or at such rate as the Government may notify from time to time, on the amount
due and deductible, by an order in writing directing such employer to pay the
interest in addition to such amount.
(6) (a) No such deduction shall be made under
sub-section (1) in respect of such dealers, as may be notified by the
Commissioner from time to time;
(b) subject to the conditions and the circumstances as
may be prescribed, the Commissioner may certify, on an application made by any
registered dealer, that no deduction or deduction at such lower rate as he may
decide, shall be made in respect of such registered dealer.
(7) If any Works Contract for execution for the
authorities specified in sub-section (1), involves only labour or services but
does not involve transfer of property in goods and it is certified to be so by
the Appropriate Assessing Authority or by the Assessing Authority of the area
on an application made by any dealer, the provisions of sub-section (1) shall
not apply and every such application shall be disposed off by the Assessing
Authority within one month from the date of receipt, either by issue of
certificate as aforesaid or by endorsement, intimating ineligibility to such a
certificate to the dealer, as the case may be.
(8)
Payment by way of deduction in accordance with the provisions of this section
shall be without prejudice to any other mode of recovery of tax due under this
Act from the dealer executing the Works Contract.
29.
Assessment.- (1) The returns
submitted by the dealer shall be accepted as self-assessed:
Provided the Commissioner, as per the
procedure prescribed, shall select upto twenty percent of the total number of
such dealers or such percentage as may be notified by Government from time to
time for detailed assessment:
Provided further when any dealer applies
for cancellation of his registration certificate on the ground of closure or
stoppage of his business, his last assessment shall be finalized on the basis
of books of accounts and other records maintained by him after giving him an
opportunity of being heard.
(2) Where –
(a)
a person fails to file a return as required by section 24; or
(b) the
Commissioner has reason to believe that the returns filed by a person are not
correct and complete; or
(c) the
Commissioner has reasonable grounds to believe that a person will become liable
to pay tax under this Act but is unlikely to pay the amount due,
the Commissioner may make an assessment
of the amount of tax payable by the person to the best of his judgement after giving him an opportunity of being
heard.
(3) No assessment under this section for
any year shall be made after a period of three years from the end of the year
to which the return under section 24 is
submitted by a dealer.
(4) The Commissioner shall make an
assessment of the amount that in his opinion, is the amount of tax payable
under this Act, after making necessary enquiries and upon issue of notice on
proposed assessment.
(5) The Commissioner shall serve a notice
of the proposed assessment in the prescribed manner on the person to be
assessed, which shall state –
(a) either the
tax payable or the net tax payable in the case of registered dealer and any
refund that may be eligible to be claimed;
(b) the time,
place, and manner of objecting to the proposed assessment; and
(c) reasons for the assessment to be
made.
(6) The Commissioner shall serve a notice
on completion of assessment under this section and the dealer shall pay the
balance of tax in accordance with the terms of that notice.
(7) An amended assessment shall be
treated in all respects as an assessment under this section.
(8) No assessment or other proceedings
purporting to be made, issued or executed under this Act, shall be –
(a) quashed or deemed to be void or voidable for want of form; or
(b) affected by reason of mistake, defect or omission therein, if it is
in substance and effect, in conformity with this Act or the rules made
thereunder and the person assessed, or intended to be assessed or affected by
the document is designated in it according to common understanding.
30. Provisional Assessment.- (a) Where a registered dealer claims refund of
tax under sub-section (3) of section 10, the Commissioner may, if deemed
necessary, proceed to assess the dealer provisionally under sub-section (2) of
section 29 for any return period within the period specified under sub-section
(3) of section 34;
(b) Where a registered dealer fails to furnish the
return in respect of any tax period within the prescribed time, the Commissioner
may, notwithstanding anything contained in this section proceed to assess the
dealer provisionally for that period for such default;
(c) The provisional assessment under clause (b) above
shall be made on the basis of past returns, or past records and where no such
returns are available, on the basis of information received by the Commissioner
and the Commissioner shall direct the dealer to deposit the amount of tax
assessed in such manner and by such date as may be prescribed;
(d) If the dealer furnishes return alongwith evidence
showing full payment of tax, interest and penalty, if any, on or before the
date of payment specified under sub-clause (c), the provisional assessment made
under sub-clause (b) shall stand revoked to the extent of the tax demanded,
interest levied and penalty imposed, on the date on which such return is filed
by the dealer;
(e)
Nothing contained in this section shall prevent the Commissioner from making
assessment under sub-section (1) of section 29 and any tax, interest or penalty
paid against provisional assessment under this sub-section shall be adjusted
against tax, interest or penalty payable on assessment under the said
sub-section.
31. Assessment of Escaped Turnover.-
(1)
If the Commissioner has reason to believe that the whole or any part of the
turnover of the dealer in respect of any period has escaped assessment to tax
or has been under-assessed or any deduction or exemption have been wrongly
allowed in respect thereof or the turnover is assessed at a lower rate than the
one applicable under this Act, Commissioner may, subject to sub-section (2), at
any time within a period of five years from the expiry of the year to which the
tax relates, proceed to assess or reassess to the best of his judgement the
tax, payable by the dealer in respect of such turnover after issuing a notice
in the prescribed manner to the dealer and after making such enquiry as it may
consider necessary.
(2) In making an assessment under
sub-section (1), the Commissioner may,
if he is satisfied that the escape from assessment is due to willful
non-disclosure of assessable turnover by the dealer, direct the dealer to pay,
in addition to the tax assessed, a penalty, not exceeding twice the amount
of tax so assessed , but not less than
the amount of tax due.
(3) No assessment under sub-section (1)
or penalty under sub-section (2) shall be made or levied without giving a
reasonable opportunity to the dealer of being heard.
32. Protective Assessment.- Where the
Commissioner has reason to believe that any person with a view to evade payment
of tax or in order to claim any input tax credit which he otherwise is not
eligible for, is carrying on business in the name of, or in association with,
any other person, either directly or indirectly, whether as an agent, employee,
manager, partner or power of attorney holder, guarantor, relative or sister
concern or in any other capacity, such person and the person in whose name the
registration certificate, if any, is taken, shall jointly and severally, be
liable for payment of the tax, interest or penalty or other amount due under
this Act which shall be assessed, levied and recovered from all or any such
person as if such person or persons is/are dealers under the Act. However,
before taking action under this section the persons concerned shall be given a
reasonable opportunity of being heard.
33. Refund and Payment of Interest on
Amount Refundable.- (1) Subject to other provisions of this Act and the
Rules made thereunder, the Commissioner shall in the manner and within the time
as may be prescribed, refund to a dealer any amount of tax, penalty or interest
paid by such dealer in excess of the amount due from him under this Act and
also excess of input tax credit over output tax payable under this Act. The
amount of such refund shall be credited to the declared Bank account of the
dealer.
(2)When any amount refundable to any dealer or person under an order
made under any provisions of this Act, including refund admissible to an
exporter under sub-section (3) of section 10, is not refunded within
ninety days –
(a) of the date of such order is made by
any authority; or
(b) the date of receipt of the order by
the authority, if such order is made by any other authority; or
(c) of
the date of receipt of application for refund under sub-section (3) of section
10,
the authority shall pay such person
simple interest at the rate of eight percent per annum on the said amount from
the day immediately following the day of expiry of the said ninety days to the
day of refund:
Provided that the interest calculable shall be on the balance of the amount remaining after adjusting out of the refundable amount any tax, penalty or other amount due under this Act, for any year by the person on the date from which such interest is calculable.
34. Provisional refund of tax in special
circumstances.- (1)
If a registered dealer has filed any return as required under this Act and the
return shows any amount to be refundable to the dealer on account of sales in
course of export out of the territory of India, then the dealer may apply in
the manner and form prescribed, to the Commissioner, for grant of provisional
refund pending audit and investigation to establish the correctness of the
claim and consequent assessment, if any.
(2) Subject to the provisions of sub-section (3); the
Commissioner may require the dealer to furnish irrevocable Bank guarantee for an amount equal to the
amount of refund. On receipt of such guarantee, the Commissioner shall, subject
to the procedure as prescribed, grant the dealer a provisional refund of such
amount that may be determined as refundable.
Provided that if the delay in completing the
assessment under this sub-section is due to non-cooperation of the dealer or
non-production of evidence as may be required to be furnished in support of the
claim of refund or any other lapse on the part of the dealer, the period of
delay shall be excluded while computing the period of limitation under this
sub-section and such period shall not be reckoned for grant of interest, if
any, admissible by or under sub-section (2) of section 33 of this Act.
Provided further that if the lapse on the part of the
dealer persists, the Commissioner shall make the provisional assessment
absolute and forfeit the bank guarantee furnished to the extent of tax
assessed, penalty imposed and interest levied.
(4) If, on assessment, the provisional refund granted
under sub-section (2) is found to be in excess, then the excess shall be
recovered as if it is tax due from the dealer under this Act. On such excess
amount, interest will be charged at the rate of two percent per month, from the
date of grant of provisional refund, till the date of assessment.
35. Appeals.- (1) Any person objecting to an order affecting him
passed under the provisions of this Act by an authority may appeal to Appellate
Authority as may be prescribed within sixty days from the date of receipt of
order by him.
(2) Where the Appellate Authority is satisfied that the person has
reasonable cause for not preferring an appeal within the time specified in
sub-section (1), he may accept an appeal, provided it is made within one year,
from the date of receipt of order by him.
(3) The appeal shall be in the prescribed form and shall specify in
detail the grounds upon which it is made.
(4) In case of an appeal against an assessment or any order raising
demand against the person, the Appellate Authority shall consider it only if
the person has paid the tax which is not disputed by him.
(5) The appellant shall serve a copy of the appeal memo to the
authority against whose order the appeal is filed.
(6) After considering the appeal and after affording an opportunity of
hearing, the Appellate Authority may allow it in whole or part and amend the
assessment or remand it for fresh disposal or dismiss the appeal or enhance the
assessment or penalty or other amount:
Provided that before making an enhancement the appellant shall be given
an opportunity of being heard on the proposal of enhancement.
(7) The
Appellate Authority shall serve the appellant, with an order in writing, of the appeal decision,
setting forth the reasons for the decision.
36. Appeal to the Tribunal.- (1) A person
dissatisfied with the decision of the Appellate Authority may, within sixty
days after being served with an order of the decision-
(a) file a
second appeal before the Tribunal; and
(b) serve a
copy of the notice of appeal on the Commissioner as well as the authority whose
original order is under second appeal before the Tribunal.
(2) The Tribunal shall consider the
appeal only if the person has paid the tax which is not disputed by him.
(3) The Tribunal may admit an appeal
after expiry of sixty days if it is satisfied that the appellant had sufficient
reason for not filing the appeal within the time specified in sub-section (1),
provided it is filed within one year of serving of decision of Appellate
Authority.
(4) In deciding an appeal, the Tribunal
shall, make an order after affording an opportunity to the dealer or other
person and the Commissioner,-
(a) affirming,
reducing, increasing, or varying the assessment or other order under appeal; or
(b) remitting
the assessment or other order under appeal for reconsideration by the Authority
concerned with such directions as it may deem fit; and
(c) shall serve
a copy of such order to the Commissioner:
Provided that before increasing the tax
or other amount the dealer shall be given an opportunity of being heard on the
proposal of increasing the liability.
(5)
The Tribunal shall serve the appellant with notice in writing, of the appeal
decision setting forth the reasons for the decision.
37. Review by Tribunal.- The Tribunal may, on the application either by
the appellant or by the respondent made within
thirty days from the date of the order under sub-section (4) of section
36, review any order passed by it on the basis of facts which were not before
it when the order was passed.
38.
Revision to High Court.- (1) An assessee who is dissatisfied with
the decision of the Tribunal or Commissioner may, within sixty days after being
notified of the decision, file a revision with the High Court; and the assessee
so appealing shall serve a copy of the notice of revision on the respondent to
the proceeding.
(2) A revision to the High Court may be
made on question of law or an erroneous decision or failure to decide a
question of fact. A notice of the revision shall state the questions of law
that will be raised in the revision.
(3) The Commissioner shall also be made a
party to the proceedings before the High Court where revision is filed by the
dealer or other person.
(4) The High Court may, on application
either by the petitioner or by the respondent, review any order passed by it
provided such application is made within thirty days from the date of the
Judgement.
(5) A revision or review
application presented before the High Court under this section shall be heard
by a bench consisting of not less than two Judges.
39. Revision/Review by Commissioner.-
The
Commissioner may, on his own motion, call for and examine the record of any
proceeding under this Act and if he considers that any order passed
therein by any
authority other than
the Tribunal or High Court is erroneous, in so far as, it is prejudicial
to the interest of the revenue, after giving the assessee an opportunity of
being heard pass such order as he deems fit:
Provided that the Commissioner shall not
pass any order under this section after the expiry of three years from the date
of such order.
40. Burden of Proof.- The burden of
proving that any turnover of goods is exempt from tax or that there is no liability
or obligation under this Act shall be on the person objecting.
41. Power to Rectify Error Apparent on
the Record.- (1) An assessing, appellate or revising authority including
the Tribunal may, on an application or otherwise, at any time within a year
from the date of any order passed by it, rectify any error apparent on the face
of the record:
Provided that no such rectification which
has the effect of enhancing the liability to pay tax or penalty or penal
interest shall be made unless such authority has given notice to the person
affected and have allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the
effect of enhancing the tax liability or penalty, the Assessing Authority shall
give the dealer or other person a notice and the dealer or other person shall
pay the tax in the manner prescribed and when such rectification has the effect
of reducing the tax liability or penalty the Assessing Authority shall issue
refund of the excess tax, if any, paid.
42.
Power to Transfer Proceedings.- (1) The Commissioner may,
after giving the parties a reasonable opportunity of being heard in the matter,
wherever it is possible so to do, by order in writing recording therein his
reasons for doing so, transfer any pending proceedings or class of proceedings
under any provision of this Act, from himself to any other officer and he may
likewise transfer any such proceedings including a proceeding pending with any
officer or already transferred under this section from any officer to any other
officer whether with or without concurrent jurisdiction or to himself.
(2)
For the purpose of this section, any proceedings shall be deemed to have
commenced only when any authority having appropriate jurisdiction issues notice
under the provisions of this Act, rules or notifications and the proceedings
shall be deemed to be pending only after issue of such notice.
(3) Where no proceedings are pending before any authority, then any
authority having appropriate jurisdiction over a person or dealer, may initiate
and complete any proceedings whatsoever.
Explanation.- In this
section, the word "proceedings" in relation to any dealer means all
proceedings under this Act in respect of any year, which may be pending on the
date of such order or which may have been completed on or before such date, and
includes also all proceedings under this Act which may be commenced after the
date of such order in respect of the said year in relation to such dealer.
43. Delegation of Powers.-
The Government may, by notification in the Official Gazette, delegate any
of its powers and functions under this Act to the Commissioner or to any other
authority under this Act.
CHAPTER VII
44. Offences
Relating to Registration.- A person who fails,-
(a) to
apply for registration as required under section 18; or
(b) to notify the Registering Authority of
a change in circumstances as required
by section 22,
is guilty of an offence and liable on
conviction to,–
(i) where such failure is deliberate or
repeated, the person shall, on conviction, be liable for a fine not exceeding
Twenty five thousand rupees or to
imprisonment for a term not exceeding six months, or both; or
(ii) in any other case, the person shall,
on conviction, be liable for a fine not exceeding Twenty five thousand rupees
or to imprisonment for a term not exceeding three months, or both.
45. Offences Relating to Tax Invoices, Credit
Notes and Debit Notes.- A registered person who fails to provide a tax
invoice as required by sub-section (1) of section 11 or a credit or debit note
as required by sub-section (1) or sub-section (2) of section 12 or who provides
a tax invoice otherwise than as provided in section 11 or a credit or debit
note as provided in section 12, is guilty of an offence and liable on
conviction to a fine not exceeding Twenty five thousand rupees or to
imprisonment for a term not exceeding six months or both.
46. Failure
to File a Return.- (1)
A person who fails to file a return or other document as required by this Act
or the Rules made thereunder, is guilty of an offence and liable on conviction
to a fine not exceeding Twenty five thousand rupees or to imprisonment for a
term not exceeding three months, or both.
(2) If a person convicted of an offence
under sub-section (1) fails to file the return or other prescribed documents
within the period specified by the Court, that person is guilty of an offence
and liable on conviction to a fine of one thousand rupees for each day during
which the failure continues and to imprisonment for one month without the
option of a fine in lieu of imprisonment.
47. Failure to Comply with Recovery
Provisions.- A person who fails to pay any tax in the
manner provided in section 8 or in terms of a notice issued under sub-section
(6) of section 29 is guilty of an offence and liable on conviction to a fine
not exceeding Twenty five thousand rupees or to imprisonment for a term not
exceeding six months, or both.
48. Failure to Maintain Proper Records.-
A person who fails to
maintain true and complete accounts and other records in accordance with the
requirements of this Act is guilty of an offence and liable on conviction to,–
(a) where the failure was deliberate or
repeated, a fine not exceeding Twenty five thousand rupees or to imprisonment
for a term not exceeding six months, or both; or
(b) in any other case, a fine not
exceeding Ten thousand rupees or to imprisonment for a term not exceeding one
month, or both.
49. Improper Use of Taxpayer
Identification Number.- A
person who knowingly uses a false tax payer identification number, including
the taxpayer identification number of another person with a view to evade or
avoid or shift the liability to pay the tax in a return or other document
prescribed or used for the purposes of this Act, is guilty of an offence and
liable on conviction to a fine not exceeding twenty five thousand rupees or to
imprisonment for a term not exceeding six months, or both.
50.
False or Misleading Statements.- (1) A person who knowingly –
(a) makes a statement to a taxation
officer or any other officer authorized by the Commissioner which is false or
misleading in a material particular; or
(b) omits from a statement made to a
taxation officer or to such authorized officer any matter or thing without
which the statement is misleading in a material particular,
is guilty of an offence and liable on
conviction to,–
(i) where the statement or omission was
made knowingly or repeatedly, a fine not exceeding twenty five thousand rupees
or to imprisonment for a term not exceeding six months, or both; or
(ii) in any other case, a fine not
exceeding ten thousand rupees or to imprisonment for a term not exceeding one
month, or both.
(2) A reference in this section to a
statement made to a taxation officer or to such authorized officer is a
reference to a statement made orally or in writing, or in any other form to
that officer or person acting in the performance of his duties under this Act,
and includes a statement made –
(a) in an application, certificate,
declaration, notification, return, appeal, or other document made, prepared,
given, filed or furnished under this Act; or
(b) in information required to be
furnished under this Act; or
(c) in a document furnished to a taxation
officer otherwise pursuant to this Act;
or
(d) in answer to a question asked to a
person by a taxation officer or such authorized officer.
51. Obstructing Taxation Officers.-
A person who obstructs the Commissioner or an
authorized officer in the performance of his duties under this Act is guilty of
an offence and liable on conviction to a fine not less than rupees one thousand
and not exceeding rupees Twenty five thousand and imprisonment for a period not
less than fifteen days and not exceeding six months.
52. Offences by Companies,etc.- (1) Where an offence under this Act or
the rules thereunder has been committed by a company, every person who, at the
time the offence was committed,
was in-charge of, and was responsible to the company for the conduct of the
business of the company, as well as the company shall be deemed to be guilty of
the offence and shall be liable to be proceeded against and punished
accordingly:
Provided that, nothing contained in this sub-section
shall render any such person liable to any punishment provided in this Act if he proves that the offence was
committed without his knowledge or that he exercised all due diligence to
prevent the commission of such offence.
(2)
Notwithstanding anything contained in sub-section (1), where an offence under
this Act has been committed by a company and it is proved that the offence has
been committed with the consent or connivance of, or is attributable to any
neglect on the part of any director, manager, secretary or other officer of the
company, such director, manager, secretary or other officer shall also be
deemed to be guilty of that offence and shall be liable to be proceeded against
and punished accordingly.
Explanation.-
For the purpose of this section,-
(a) “company” means a body corporate, and includes a
firm or other association of persons; and
(b) “director” in relation to a firm means a partner
in the firm.
(3)
Where an offence under this Act has been committed by a Hindu Undivided Family,
the karta thereof shall be deemed to be guilty of the offence and shall be
liable to be proceeded against and punished accordingly:
Provided
that nothing contained in this sub-section shall render the karta liable to any
punishment if he proves that the offence was committed without his knowledge or
that he had exercised all due diligence to prevent the commission of such
offence;
Provided further that, where an
offence under this Act has been committed by a Hindu Undivided Family and it is
proved that the offence has been committed with the consent or connivance of or
is attributable to any neglect on the part of any adult member of the Hindu
Undivided Family, such member shall also be deemed to be guilty of that offence
and shall be liable to be proceeded against and punished accordingly.
53. Compounding and Cognizance of Offences.-
(A) Compounding of Offence.- (1)
Where any person has committed an offence under this Act, the
Commissioner may, on admission by such person in writing and upon his option
for compounding at any time prior to the commencement of the court proceedings
relating thereto, compound such offence and order the person to pay such sum of
money as specified by the Commissioner, not exceeding the amount of the fine
specified for the offence in addition to the tax due.
(2) Where the Commissioner compounds an
offence under this section, the order referred to in sub-section (1) –
(a) shall be in writing and specify the offence committed, the sum of
money to be paid, and the due date for the payment; and
(b) shall be served on the person who
committed the offence; and
(c) shall be final and not subject to any
appeal.
(3) When the Commissioner compounds an
offence under this section, the person concerned shall not be liable for prosecution
in respect of such offence or for penalty.
(4) No prosecution for an offence under
this Act shall be instituted wherein
penalty as per the provisions of this Act has been imposed;
(B) Cognizance of Offence.- (1) Notwithstanding anything
contained in the Code of Criminal Procedure, 1973, all offences punishable
under this Act or the rules made thereunder shall be cognizable and bailable.
(2) Notwithstanding anything contained in
the Code of Criminal Procedure, 1973, no Court inferior to that of a Magistrate
of first class shall try any offence under this Act or under the rules made
thereunder, without previous sanction of the Commissioner.
54. Penalty for Failure to Register.-
A person who fails to
apply for registration as required by sub-section (1) of section 18 or
sub-section (6) of section 19 is liable for penalty not exceeding double the
amount of tax payable from the time the person becomes a taxable person until
either the person files an application for registration with the Commissioner or
the Commissioner registers the person under the provisions of sub-section (6)
of section 19.
55. Penalty for Failure to File Return.-
A person who fails to
file a return within the time required under this Act is liable for penalty of
Rs. 500/- plus an amount equal to simple interest @ 15% per annum or such
higher/lower rate as the Government may notify from time to time on the tax
payable for the return period.
56. Penalty for Failure to Pay Tax when Due.-
(1) A person who fails to pay tax as
per any order passed under this Act on or before the due date is liable
for penalty of an amount equal to
interest @ 15% per annum or such higher/lower rate as the Government may notify
from time to time.
(2) If a person pays penalty under sub-section (1) and the tax to
which it relates is found not to have been due and payable by the person and/or
is refunded, then so much of the penalty as relates to the amount of the refund
shall also be refunded to that person and when the tax is found not to have
been due or payable the penalty shall
also be proportionately reduced.
57. Penalty on Unauthorised Collection of
Tax.- Where a person
collects tax in contravention of the provisions of this Act, the Assessing
Authority may, after giving such person reasonable opportunity of being heard,
by order in writing, impose upon him by way of penalty a sum not exceeding one
and half times such tax collected.
58.
Penalty in relation to records.- A person who fails to maintain
proper records in a tax period in accordance with the provisions of this Act is
liable for penalty not exceeding double the amount of net tax payable by the
person for the tax period.
59. Penalty in relation to false
or misleading statements.- Where a person without reasonable cause,-
(a) makes a statement to a taxation
officer or to any other authorized officer, that is false or misleading in a
material particular; or
(b) omits from a statement made to a
taxation officer or such other authorized officer any matter or thing without
which the statement is misleading in a
material particular, and the tax properly payable by the person exceeds the tax
that would be payable if the person were assessed on the basis that the
statement is true;
the person is liable for penalty of
rupees one thousand or equal to double the amount of the excess tax so payable,
whichever is higher.
60. Refund of Penalty in case of
Prosecution .- (1)
No penalty shall be payable under section 54, 58, 59 where the person has been
convicted to offence under section 44, 48 or 50 respectively in respect of the
same act or omission.
(2) Penalty under section 54, 58, 59 has
been paid and the Commissioner institutes prosecution proceedings under section
44, 48 or 50 respectively in respect of the same act or omission, the Commissioner
shall refund the amount of penalty paid and that penalty shall not become
payable unless and until the prosecution is withdrawn.
61.
Power to Summon Witness and Production of Records, Etc.- (1) The
Commissioner or the assessing, appellate or revising authority, for securing
the attendance of any person or for production of any document, shall have all
powers conferred on a civil court under the provisions of the Civil Procedure
Code, 1908 (Central Act 5 of 1908), for securing the attendance of witness or
production of documents which include the powers to issue summons and to
examine such persons on oath and affirmation.
(2) No suit or other proceedings shall be
entertained by any court except as expressly provided under this Act to set
aside or modify any assessment or other proceedings made under this Act and no
such court can question the validity of any assessment or levy of penalty or
interest or shall grant any stay on the continuation of the proceedings under
the Act or for recovery of any amount due under the Act.
(3) No suit or other proceedings shall be
instituted against the Government or any officer of the Government for anything
which is in good faith done or purported to be done under the provisions of the
Act.
62. Rounding off the Tax, etc.- The amount of
tax, penalty, interest, composition money, fine or any other sum payable, and
the amount of set off or refund due under the provisions of this Act or rules,
shall be rounded off to the nearest rupee when a part of a rupee is fifty paise
or more and if such part is less than fifty paise, it shall be ignored:
Provided that, nothing in this section
shall apply for the purpose of collection by a dealer of any amount by way of
tax under this Act.
CHAPTER VIII
63. Special Mode of Recovery.- Notwithstanding
anything contained in any law or contract to the contrary, the Commissioner
may, at any time or from time to time, by notice in writing, a copy of which
shall be forwarded to the dealer or person at his last address known to the
Commissioner, require-
(a) any person from whom any
amount of money is due, or may become due or to a dealer or person on whom a
notice has been served under sub-section (6) of section 29, or, who has admitted to any liability by
filing a return or revised return but has not discharged such liability; or
(b) any person who holds or may subsequently hold money for or on
account of such dealer or person,
to pay to the
Commissioner, either forthwith upon the money becoming due or being held or at
or within the time specified in the notice (but not before the money becomes
due or is held as aforesaid), so much of the money as is sufficient to pay the
amount due by the dealer in respect of the arrears of tax, penalty, interest
and sum forfeited under this Act, or the whole of the money when it is equal to
or less than that amount.
Explanation _ For the
purposes of this section, the amount of money due to a dealer from, or money
held for or on account of a dealer, by any person, shall be calculated after
deducting therefrom such claims (if any) lawfully subsisting, as may have
fallen due for payment by such dealer to such person.
64.
Special Powers for Recovery of Tax as Arrears of Land Revenue.- The
Government may, by general or special order, published in the Official Gazette,
authorize any officer, not below the rank of Commercial Tax Officer/Sales Tax
Officer/Value Added Tax Officer, to exercise, for the purpose of effecting
recovery of the amount of tax or penalty due from any dealer or person under
this Act, the powers of a Collector under the Goa Land Revenue Code, 1968 (Act
No. 9 of 1969), to recover the dues as arrears of land revenue.
65.
Provisional Attachment to Protect Revenue in certain Cases.- (1) If, during the course of inquiry in any
proceedings including proceedings related to recovery of any amount due, in
respect of any person or dealer or during any inspection or search in relation
to the business of any person or dealer under this Act, the Commissioner is of
the opinion that for the purpose of protecting the interests of the revenue it
is necessary so to do, then he may, notwithstanding anything contained in any
law for the time being in force or any contract to the contrary, attach
provisionally by notice in writing any money due or which may become due to
such person or dealer from any other person or any money which any person holds
or may subsequently hold for or on account of such person or dealer:
Provided that, the Commissioner may, by
an order, revoke such notice if the dealer furnishes, to the Commissioner, in
such time, such security, for such period, as may be specified in the order.
(2) Every such provisional attachment shall cease to have effect after
the expiry of a period of one year from the date of service of the notice issued
under sub-section (1):
Provided that, the Commissioner may, for reasons to be recorded in
writing, extend the aforesaid period by such further period or periods as he
may think fit, so however that, the total period of extension shall not in any
case exceed two years.
(3) The powers under this section shall be exercised by the
Commissioner himself or the Additional Commissioner having jurisdiction over
the area under this Act.
(4) Where a notice under sub-section (1) is served upon any person provisionally attaching any money, then, such person shall be personally liable, so long as the attachment notice is not revoked or has not ceased to have effect, to pay to the Commissioner, the amount of money so attached.
66.
Liability under this Act to be the First Charge.- Notwithstanding
anything contained in any contract to the contrary but subject to any provision
regarding creation of first charge in any Central Act for the time being in
force, any amount of tax, penalty, interest, sum forfeited, fine or any other
sum, payable by a dealer or any other person under this Act, shall be the first
charge on the property of the dealer or, as the case may be, person.
67. Transfer to Defraud Revenue Void.-
(1)
Where, during the pendency of any proceeding under this Act or after the
completion thereof, any dealer liable to pay tax or any other sum payable under
this Act, the total amount of which exceeds rupees twenty five thousand,
creates a charge on, or parts with the possession by any mode of transfer whatsoever
including sale, mortgage, gift or exchange of any of the assets of his business
valued at rupees ten thousand or more in favour of any other person, then,
notwithstanding anything contained in any Act or contract to the contrary such
charge or transfer shall be void as against any claim in respect of any tax or
other sum payable by the dealer as a result of the completion of such
proceeding or otherwise:
Provided that, such charge or transfer
shall not be void if made for adequate consideration and without notice of the
pendency of the proceeding.
2) Where any person liable to pay tax or
other sum payable under this Act has,
during the pendency of any proceeding under this Act or after completion
thereof, created a charge on or parted with possession by any mode of transfer
including sale, mortgage, gift or exchange of any of his assets in favour of
any other person and the Commissioner is of the opinion that such charge or
transfer becomes void under sub-section (1), then the Commissioner shall issue
a notice and hold enquiry and decide whether the charge or transfer became void
under sub-section (1).
(3) If, after holding such enquiry the
Commissioner comes to a conclusion that the charge or transfer is void, he
shall make an order declaring such charge or transfer to be void for the
purposes of this Act.
Explanation.- In this
section, "assets" includes land, building, machinery, plant, shares,
securities and fixed deposits in banks, to the extent to which any of the
assets aforesaid does not form part of the stock-in-trade of the business of
the assessee.
CHAPTETR
IX
68. Applicability of all the
Provisions of this Act or any earlier Law to Person Liable to Pay Tax under
this Act.- Where in
respect of any tax including any penalty, interest and amount forfeited due
from a dealer or person under this Act or under any earlier law, any other
person is liable for the payment thereof, all the relevant provisions of this
Act or, as the case may be, of the earlier law, shall in respect of such
liability apply to such person also, as if he were the dealer himself.
69. Instructions to Sub-Ordinate Authorities.- (1) The
Government and the Commissioner may, from time to time, issue such orders, instructions and directions to
all officers and persons appointed under this Act as they may deem fit for the
administration of this Act, and all such officers and persons shall observe and
follow such orders, instructions and directions issued by the Government and
the Commissioner.
(2) No orders, instructions or directions shall be
issued under sub-section (1) which interfere with the discretion of any
Appellate Authority in the execution of its appellate functions.
(3) Without prejudice to the generality of the
foregoing power, the Commissioner, may, on his own motion or on an application
by a registered dealer liable to pay tax under this Act, if he considers it
necessary or expedient so to do for the purpose of maintaining uniformity in
the work of assessment and collection of revenue, clarify the rate of tax payable
under this Act in respect of goods liable to tax under the Act, and all
officers and such persons appointed under this Act shall observe and follow
such clarification.
(4) No such application under sub-section (3) shall be
entertained unless it is accompanied by proof of payment of such fee in such
manner, as may be prescribed.
(5) All officers and persons appointed under this Act
shall observe and follow such administrative instructions as may be issued to
him for his guidance by the Additional Commissioner or by the Assistant
Commissioner within whose jurisdiction he performs his functions.
CHAPTER X
70. Accounts to be audited in certain
Cases.- (1) Every dealer liable
to pay tax shall,if his gross turnover of sales
exceed rupees one crore in any
year, or in any other case, if the amount of Input Tax Credit claimed by him in
any year exceeds rupees 10 lakhs, get his accounts in respect of such year
audited by an accountant within nine months from the end of that year and
furnish within that period the report of such audit in the prescribed form duly
signed and verified by such accountant and setting forth such particulars and
certificates as may be prescribed.
(2) For the purposes of this
section, "Accountant" means a Chartered Accountant within the meaning
of the Chartered Accountants Act, 1949 (Central Act 38 of 1949).
(3) If any dealer liable to
get his accounts audited under sub-section (1) fails to furnish a copy
of such report within the time as aforesaid the Commissioner shall, after giving
the dealer a reasonable opportunity of being heard, impose on him, in addition
to any tax payable, penalty of rupees one thousand plus rupees hundred per day
during the first thirty days of default and rupees two hundred fifty per day
thereafter, subject to a maximum of rupees one lakh cumulatively.
71. Assessment Proceedings, etc., not to
be invalid on certain grounds.- (1)
No return, assessment (including supervision, appeal and rectification),
notice, summons or other proceedings furnished, made or issued or taken or
purported to have been furnished, made or issued or taken in pursuance of any
of the provisions of this Act shall be invalid or shall be deemed to be invalid
merely by reason of any mistake, defect or omission in such return, assessment,
notice, summons or other proceedings, if such return, assessment, notice,
summons or other proceedings are in substance and effect in conformity with or
according to the intent, purposes and requirements of this Act.
(2) The service of any notice, order or communication shall not be
called in question if the said notice, order or communication, as the case may
be, has already been acted upon by the dealer or person to whom it is issued or
which service has not been called in question at or in the earliest proceedings
commenced, continued or finalized pursuant to such notice, order or
communication.
(3) No order, including an order of assessment, supervision, revision or rectification passed under the provisions of this Act shall be invalid merely on the ground that the action could also have been taken by any other authority under any other provisions of this Act.
72.
Accounts to be maintained by Dealers.- (1) Every person registered under this Act and
every dealer or other person liable to get himself registered under this Act
shall keep and maintain true and correct accounts and such other records, as
may be specified, by the Commissioner, by notification, in the principal place
of business in the State.
(2) The Commissioner may, subject to such
conditions or restrictions as may be prescribed in this behalf, by notice in
writing direct any dealer or by notification direct any class of dealers to
maintain accounts and records showing the details regarding their purchases,
sales or deliveries of goods in such form and in such manner as may be
specified by him.
73.
Production, Inspection of Accounts and Documents and Search of Premises.-
(1) The Commissioner may, subject to such conditions as may be prescribed,
require any dealer to produce before him any accounts or documents, or to
furnish any information relating to stocks of goods, sale, purchase and
delivery of goods or to payments made or received by the dealer, or any other
information relating to his business as may be necessary for the purposes of
this Act.
(2) All accounts, registers and documents
relating to stocks of goods, purchase, sale and delivery of goods, payments
made or received by any dealer, and all goods and cash kept in any place of
business of any dealer, shall, at all reasonable time, be open to inspection by
the Commissioner, and the Commissioner may take or cause to be taken such
copies or extracts of the said accounts, registers or documents and such
inventory of the goods and cash found as appear to him necessary for the purposes
of this Act.
(3) If the Commissioner has reason to
believe that any dealer has evaded or is attempting to evade the payment of any
tax due from him, he may, for reasons to be recorded in writing, seize such
accounts, registers or documents of the dealer as may be necessary, and shall
grant a receipt for the same, and shall retain the same for a period not
exceeding six months or for further period upto six months as may be extended
by order in writing.
(4) For the purposes of sub-section (2)
or sub-section (3), the Commissioner may enter and search any place of business
of any dealer or any other place where the Commissioner has reason to believe
that the dealer keeps or is for the time being keeping any account, registers
or documents of his business or stocks of goods relating to his business.
(5) Where any books of accounts, other
documents, money or goods are found in the possession or control of any person
in the course of any search, it shall be presumed, unless the contrary is
proved, that such books of accounts, other documents, money or goods belong to
such person.
74. Cross - Checking of Transactions.-
(1)
With a view to preventing evasion of tax and ensuring proper compliance with
the provisions of this Act, the Commissioner may, from time to time, collect
information regarding sales and purchases effected by any class of dealers and
cause any of such transactions of sale and purchase to be cross-checked.
(2) For this purpose, the Commissioner
may, from time to time, by notification in the Official Gazette require any
class of dealers to furnish such information, details and particulars as may be
specified therein regarding the transactions of sales and purchases effected by
them during the period mentioned in the said notification to such authority and
by such date as may be specified.
(3) The Commissioner shall cause any of
such transactions to be cross-checked by reference to the books of accounts of
the purchasing and selling dealers. For this purpose, the Commissioner shall,
so far as he may, send an intimation in writing to the dealer whose books of
accounts are required to be verified for the purpose of cross-checking, stating
therein the details of the transactions proposed to be cross-checked and the
time and date on which any officer or person duly authorized to cross check the
transaction will visit the place where the books of accounts are ordinarily
kept by the dealer.
75. Establishment of Check Posts for
Inspection of Goods in Transit.- (1) The Government may, with a view to
prevent or check avoidance or evasion of tax, by notification in the Official
Gazette, direct establishment of the check post or barrier at such places as
may be specified in the notification and every officer who exercise powers and
discharges his duties at such check post by way of inspection of documents
produced and goods being moved, shall be in-charge of such check post or
barrier.
(2) The
driver or person in charge of vehicle or carrier of goods in movement shall:-
(a)
carry with him the records of the goods including “Challan”, bills of sale or
despatch memos and prescribed declaration form or way bill duly filled in and
signed by the consignor of goods carried;
(b)
stop the vehicle or carrier at every check post set up under sub- section (1) or at any other place as
desired by an officer authorized by the
Commissioner in this behalf;
(c)
produce all the documents relating to the goods before the officer in charge of
the check post or the authorized officer;
(d)
give all the information in his possession relating to the goods;
(e)
allow the inspection of the goods and search of the vehicle by the officer in
charge of the check post or any authorized officer.
(3)
Where any goods are in movement within the territory of the State of
(4)
Where any goods in movement are without documents, or are not supported by
documents as referred to in sub-section (2), or documents produced appear to be
false or forged, the officer in charge of the check post or the officer
empowered under sub-section (3), may -
(a)
direct the driver or the person in-charge of the vehicle or carrier of the goods not to part with the
goods in any manner including by transporting or re booking, till a
verification is done or an enquiry is made, which shall not take more than
seven days;
(b)
seize the goods for reasons to be recorded in writing and shall give receipt of
the goods seized to the person from whose possession or control they are
seized.
(5)
The officer in charge of the check post or the officer empowered under
sub-section (3), after having given the person in charge of the goods a
reasonable opportunity of being heard and after having held such enquiry as he
may deem fit, shall, impose, for possession or movement of goods, whether
seized or not, in violation of the provisions of clause (a) of sub-section (2)
or for submission of false or forged documents,
a penalty, equal to twice the amount of the tax leviable on such goods
or twenty percent of the value of goods, whichever is higher.
(6)
During the pendency of the proceeding under sub-section (5) if any one prays
for being impleaded as a party to the case on the ground of involvement of his
interest therein, the said officer in charge of the check post or the empowered
officer, on being satisfied, may permit him to be included as a party to the
case; and thereafter, all provisions of this section shall mutatis mutandis
apply to him.
(7)
The officer in charge of the check post or the officer empowered under
sub-section (3) may release the goods to the owner of the goods or to any
person duly authorized by such owner, on payment of the penalty imposed under
sub-section (5).
(8)
Where the driver or person in charge of the vehicle or the carrier is found
guilty of violation of the provisions of sub-section (2), the officer in charge of the check post or
the officer empowered under sub-section (3) may detain such vehicle or carrier
and after affording an opportunity of being heard to such driver or person in
charge of the vehicle or the carrier, may impose a penalty on him as provided
under sub-section (5).
(9)
Where a transporter, while transporting goods, is found to be in collusion with
dealer to avoid or evade tax, the officer in charge of the check post or the
officer empowered under sub-section (3), shall detain the vehicle or carrier of
such transporter and after affording him an opportunity of being heard and with
prior approval in writing of the Commissioner may confiscate such vehicle or
carrier.
CHAPTER XI
76. Survey.- (1) With a view to
identifying dealers who are liable to pay tax under this Act, but have remained
unregistered, the Commissioner shall, from time to time, cause a survey of
unregistered dealers to be taken.
(2) For the purposes of the survey, the Commissioner may, by general or
special notice, require any dealer or class of dealers to furnish the names,
addresses and such other particulars as he may find necessary relating to the
persons and dealers who have purchased any goods from or sold any goods to such
dealer or class of dealers during any given period.
(3) For the purposes of survey, the Commissioner may, call for details
and particulars regarding the services provided by public utilities and
financial institutions including Banking companies which he is of the opinion
will be relevant and useful for the purposes of the survey. He may, from time
to time, cause the results of the survey to be published in any manner that he
thinks fit, so however as not to disclose or indicate the identify of any
particular unregistered dealer identified during the survey.
(4) The Commissioner may, for the purposes of the survey, enter any
place where a person is engaged in business but is unregistered or has not
applied for grant of a certificate of registration, whether such place be the
principal place of business or not of such business and require any proprietor,
employee or any other person who may at that time and place be attending in any
manner to or helping in the business,_
(i)
to afford him the necessary facility to inspect such books of accounts
or other documents as he may require and which may be available at such place;
(ii)
to afford him the necessary facility to check or verify the cash, stock
or other valuable article or thing which may be found therein; and
(iii)
to furnish such information as he may require as to any matter which
may be useful for, or relevant to, any proceedings under this Act.
Explanation.—For the
purposes of this sub-section, a place where a person is engaged in business
will also include any other place in which the person engaged in business or
the said employee or other person attending or helping in business states that
any of the books of accounts or other documents or any part of the cash, stock
or other valuable article or thing relating to the business are or is kept.
(5) The Commissioner shall enter the place where the person is carrying
on business only during the hours at which such place is open for business and
in case of the said any other place only after sunrise and before sunset. The
Commissioner may make or cause to be made extracts or copies from books of
accounts and other documents inspected by him, make an inventory of any cash,
stock or other valuable article or thing checked or verified by him, and record
the statement of any person which may be useful for, or relevant to, any proceeding
under this Act.
(6) The Commissioner, in exercise of the powers under this section, shall, on no account, remove or cause to be removed from the place where he has entered, any books of accounts other documents or any cash, stock or other valuable article or thing.
77. Automation.- (1) The
Government shall endeavour to introduce and establish an automated data
processing system for implementing the purposes of the Act and for incidental
and allied matters.
(2)
In order to make effective the said system, the Government may, from time to
time, make regulations for regulating the interactions between the dealers,
authorities appointed or constituted under the Act and the Government treasury,
Central Government or other State Governments and
78. Power to
collect Statistics.- (1)
If the Commissioner considers that for the purposes of better administration of this Act it is
necessary so to do, he may, by notification in the Official Gazette, direct
that statistics be collected relating to any matter dealt with, by or in
connection to this Act.
(2) Upon such direction being made, the Commissioner or any person or
persons authorized by him in this behalf may, by notification in the Official
Gazette; and if found necessary by notice in any newspapers or in such other
manner as in the opinion of the Commissioner or the said person, is best
calculated to bring the notice to the attention of dealers and other person or
persons, call upon all dealers or any class of dealers or persons to furnish
such information or returns as may be stated therein relating to any matter in
respect of which statistics are to be collected. The form in which, the persons
to whom, or the authorities to which, such information or returns should be
furnished, the particulars which they should contain, and the intervals in
which such information or returns should be furnished, shall be such as may be
prescribed.
(3) Without prejudice to the generality of the foregoing provisions,
the Government may by rules provide that every registered dealer or, as the
case may be, any class of registered dealers shall furnish, in addition to any
other returns provided for elsewhere, an annual return in such form, by such
date and to such authority as may be prescribed and different provisions may be
made for different classes of registered dealers.
79.
Disclosure of Information by a Public Servant.- (1) All particulars
contained in any statement made, return furnished or accounts or documents
produced in accordance with this Act, or in any record of evidence given in the
course of any proceedings under this Act (other than proceeding before a
Criminal Court), or in any record of any assessment proceeding, or in any
proceeding relating to the recovery of a demand, shall, save as provided in
sub-section (3), be treated as confidential; and notwithstanding anything
contained in the Indian Evidence Act, 1872 (Central Act 1 of 1872), no court
shall save as aforesaid, be entitled to require any servant of the Government
to produce before it any such statement, return, account, document or record or
any part thereof, or to give evidence before it in respect thereof.
(2) If, save as provided in sub-section
(3), any servant of the Government discloses any of the particulars referred to
in sub-section (1), he shall, on conviction, be punished with imprisonment,
which may extend to six months or with fine or with both:
Provided that no prosecution shall be
instituted under this section except with the previous sanction of the
Government.
(3) Nothing contained in this section
shall apply to the disclosure of,-
(a) any such particulars in respect of any
such statement, return, accounts, documents, evidence, affidavit or deposition,
for the purpose of any prosecution under the Indian Penal Code, 1860 (Central
Act 45 of 1860) or the Prevention of Corruption Act, 1988 (Central Act 49 of
1988), or this Act, or any other law for the time being in force; or
(b) any such particulars to the Government
or to any person acting in the execution of this Act or to any person for the
purposes of this Act; or
(c) any such particulars when such
disclosure is occasioned by the lawful employment under this Act of any process
for the service of any notice or the recovery of any demand; or
(d)
any such particulars to a Civil Court in any suit, to which the Government is a
party, which relates to any matter arising out of any proceeding under this
Act; or
(e) any such particulars to any officer
appointed to audit receipts or refunds of the tax imposed by this Act; or
(f) any such particulars where such
particulars are relevant to any inquiry into the conduct of an official of the
Sales Tax Department or to any person or persons appointed as Commissioner
under the Public Servants (Inquiries) Act, 1850 (Central Act 37 of 1850), or to
any officer otherwise appointed to hold such inquiry or to a Public Service
Commission established under the Constitution, when exercising its functions in
relation to any matter arising out of such inquiry; or
(g) such facts to an officer of the Central
Government or any State Government or
Union Territory as may be necessary for the purpose of enabling that Government
to levy or realise any tax or duty imposed by it; or
(h) any such particulars, when such
disclosure is occasioned by the lawful exercise by a public servant of his
powers under the Indian Stamp Act, 1899
(Central Act 2 of 1899), to impound an insufficiently stamped document; or
(i) any such particulars where such
particulars are relevant to any inquiry into a charge of misconduct in
connection with sales tax proceedings against a legal practitioner, sales tax
practitioner or Chartered Accountant, Cost Accountant, to the authority, if
any, empowered to take disciplinary action against members practising the
profession of a legal practitioner, sales tax practitioner or Chartered
Accountant, Cost Accountant, as the case may be; or
(j) any such particulars to the Director,
Bureau of Economics and Statistics or any officer serving under him or to any
person or persons authorized under sub-section (2) of section 78 as may be
necessary for enabling the Director or such person or persons to carry on their
official duties.
(k) any such particulars to an officer of
the Central Government or any State Government or
80.
Disclosure of Information required under Section 79 and failure to furnish Information or
Return under that Section.- (1)
No information of any individual return or part thereof, with respect to
any matter given for the purposes of section
79 shall without the previous consent in writing of the owner for the
time being or his authorized agent be published in such manner as to enable any
particulars to be identified as referring to a particular dealer and no such
information shall be used for the purpose of any proceedings under the
provisions of this Act.
(2) Except for the purposes of
prosecution under this Act or any other Act, no person who is not engaged in
the collection of statistics under this Act or of compilation or
computerization thereof for the purposes of administration of this Act, shall
be permitted to see or have access to any information of any individual return
referred to in this section.
(3) If any person required to furnish any
information or return under section 78,-
(a) willfully refuses or
without lawful excuse neglects to furnish such information or return as may be
by that section be required; or
(b) willfully furnishes or causes to be
furnished any information or return which he knows to be incorrect or false,
he shall on conviction be punished with
fine which may extend to one thousand rupees and in case of a continuing
offence to a further fine which may extend to one hundred rupees for each day
after the first day during which the offence continues.
(4) If any person engaged in connection
with the collection of statistics under section 78 or compilations or
computerization thereof willfully discloses any information or the contents of
any return given or made under that section, otherwise than in execution of his
duties under that section or for the purposes of the prosecution of an offence
under this Act or under any other Act, he shall on conviction be punished with
imprisonment for a term which may extend to six months or with fine which may
extend to one thousand rupees, or with both.
(5) Nothing in this section will apply to
publication of any information relating to a class of dealers or class of
transactions, if in the opinion of the Commissioner, it is desirable in the
public interest, to publish such information.
81. Publication and Disclosure of
Information regarding Dealers and Other Persons in Public Interest.- (1) Notwithstanding anything contained in section
79 and 80, if the Government is of the opinion that it is necessary or
expedient in the public interest to publish or disclose the names of any
dealers or other persons and any other particulars relating to any proceedings
under this Act in respect of such dealers and persons, it may publish or
disclose or cause to be published or disclosed such names and particulars in
such manner as it thinks fit.
(2) No publication or disclosure under this
section shall be made in relation to any tax levied or penalty imposed or
interest levied or any conviction for any offence connected with any proceeding
under this Act, until the time for presenting an appeal to the appropriate
appellate authority has expired without an appeal having been presented or the
appeal, if presented has been disposed of.
Explanation.- In the case of
a firm, company or other association of persons, the names of the partners of
the firm, the directors, managing agents, secretaries, treasurers or managers
of the company or the members of the association, as the case may be, may also
be published or disclosed, if, in the opinion of the Government, the
circumstances of the case justify it.
82.
Appearance before any authority in proceedings.- (1) Any person, who is entitled or required to
attend before any authority including the Tribunal in connection with any
proceeding under this Act, may be represented
(a) by a relative or a
person regularly employed by him; or
(b) by a legal practitioner, Chartered Accountant or Cost Accountant or
Company Secretary who is not disqualified by or under sub-section (2); or
(c) by a sales tax practitioner who possesses the prescribed
qualifications and on payment of prescribed fees, and is entered in the list
which the Commissioner shall maintain in that behalf, and who is not
disqualified by or under sub-section (2); or
(d) any person who, immediately before the commencement of this Act was
a sales tax practitioner under any earlier law,
only if such
relative, person employed, legal practitioner, Chartered Accountant, Cost
Accountant, Company Secretary or sales tax practitioner is authorized by such
person in the prescribed form, and such authorization may include the authority
to act on behalf of such person in such proceedings.
(2) The
Commissioner may, by order in writing and for reasons to be recorded therein,
disqualify for such period as is stated in the order from attending before any
such authority, any legal practitioner, Chartered Accountant, Cost Accountant,
Company Secretary or sales tax practitioner—
(i) who has
been removed or dismissed from Government service; or
(ii) who being
a sales tax practitioner, a legal practitioner or a Chartered Accountant, Cost
Accountant, Company Secretary is found guilty of misconduct in connection with
any proceedings under this Act by the Commissioner or by an authority, if any,
empowered to take disciplinary action against the member of the profession to
which he belongs.
(3) No order of
disqualification shall be made in respect of any particular person unless he is
given a reasonable opportunity of being heard.
(4) Any person
against whom any order of disqualification is made under this section, may,
within one month of the date of communication of such order appeal to the
Tribunal to have the order cancelled or modified.
(5) The order
of the Commissioner shall not take effect until one month of the making thereof
or when an appeal is preferred until the appeal is decided.
(6) The Commissioner may, at any time, suo motu or on an application
made to him in this behalf, revoke or modify any order made against a person
under sub-section (2) and thereupon such person shall cease to be disqualified
subject to such conditions or restrictions that may be contained in such order.
83.
Power to make Rules.- (1) The
Government may, by notification in the Official Gazette make rules for carrying
out the purposes of this Act.
(2) Without prejudice to any power to
make rules contained elsewhere in this Act, the Government may make rules
generally to carry out the purposes of this Act; and such rules may include
rules for levy of fees for any of the purposes of this Act.
(3) In making any rules the Government
may direct that a breach thereof shall be punishable with fine not exceeding
five thousand rupees, and when the offence is a continuing one, with a daily
fine not exceeding one hundred rupees during the continuance of the offence.
(4) Every rule made under this section
shall be laid as soon as may be after it is made on the table of Legislative
Assembly while it is in session for a total period of thirty days which may be
comprised in one session or in two successive sessions, and if, before the
expiry of the session in which it is so laid or the session immediately
following, the Legislative Assembly agrees in making any modification in the
rule or the Legislative Assembly agrees that the rule should not be made and
notify such decision in the Official Gazette, the rule shall from the date of publication
of such notification have effect only in such modified form or be of no effect,
as the case may be; so however that any such modification or annulment shall be
without prejudice to the validity of anything previously done or omitted to be
done under that rule.
84.
Declaration of Stock of Goods held on the appointed Day.- The
Commissioner may by notification in the Official Gazette, require that any
class of registered dealers as may be specified in the notification declare
such details regarding the stock of goods held by them on the day immediately
preceding the appointed day in such manner and within such period and with such
particulars and to such authority, as he may notify in this behalf.
85. Bar to certain Proceedings.- (1)
No order passed or proceedings taken under this Act or rules or notification by
any authority appointed or constituted under this Act, shall be called in
question in any Court, and save as is provided by section 38, no appeal shall lie against any such
order.
(2) No appeal shall lie against ___
(i) any notice issued under this
Act, rules or notifications; or
(ii) any
order issued on an application for installment; or
(iii) an order pertaining to the seizure or
retention of books of accounts, registers and other documents; or
(iv) an
order sanctioning prosecution under this Act.
86.
Repeals.- The Goa Sales Tax Act, 1964 (Act 4 of 1964), is hereby
repealed.
87.
Savings.- (1) Notwithstanding
the repeal by section 86 of the law referred to therein, —
(a) that law (including earlier law
continued in force under any provisions thereof), and all rules, regulations,
orders, notifications, forms, certificates and notices issued under that law
and in force immediately before the appointed day shall subject to the other
provisions of this Act, in so much as they apply, continue to have effect for
the purposes of the levy, assessment, reassessment, appeal, revision,
rectification, reference, payment and recovery, collection, refund or set off
of any tax, exemption from payment of tax, the imposition of any penalty, or of
interest or forfeiture of any sum, which levy, assessment, reassessment,
appeal, revision, rectification, reference, payment and recovery, collection,
refund, set off, exemption, penalty, interest or forfeiture of any sum relates
to any period ending before the appointed day, or for any other purpose
whatsoever connected with or incidental to any of the purposes aforesaid and
whether or not the tax, penalty, interest or sum forfeited, if any, in relation
to such proceedings is paid before or after the appointed day.
(b) (i) any registration certificate issued under the Goa Sales Tax Act, 1964 (Act 4 of 1964), in so far as the liability to tax under sub-section (1) of section 3 of this Act exists, be deemed to be the certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall until the certificate is duly cancelled, be deemed to be a dealer liable to pay tax under this Act and to be a registered dealer under this Act and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act.
(ii) any
certificate of registration issued to any dealer and valid on the day
immediately preceding the appointed day, issued under the Goa Sales Tax Act,
1964 (Act 4 of 1964), shall notwithstanding that the dealer is not liable to
pay tax under section 3 of this Act be deemed to be the certificate of
registration issued under this Act until it is duly cancelled in accordance
with the provisions of this Act and such dealer shall continue to be liable to
pay tax under this Act and be deemed to be a registered dealer till such
cancellation and all the provisions of this Act will apply to him as they apply
to a dealer liable to pay tax under this Act;
(c) Any person
appointed as the Commissioner, Additional Commissioner or Assistant
Commissioner, or any person appointed to assist the Commissioner, under the
repealed Act and continuing in the office immediately before the appointed day,
shall, on and from the appointed day, be deemed to have been appointed under
this Act and shall continue in office as such till such person ceases to be the
Commissioner, Additional Commissioner or Assistant Commissioner or ceases to be
the person appointed to assist the Commissioner;
(d) Nothing in this Act or the Rules made thereunder
shall be deemed to impose, or authorize the imposition of a tax on any sale or
on any goods when such sale or purchase take place-
(i)
in the course of
inter-state trade or commerce;
(ii)
outside
(iii)
in the course of
import of the goods into, or of goods out of, the
Explanation:- Sections 3, 4 and 5 of the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), shall apply for determining
whether or not a particular sale or purchase take place in the manner indicated
in clause (i), clause (ii) or clause (iii).
88. Construction of References in any Repealed
Law to Officers, Authorities, etc.- Any reference in any provision of
any law now repealed by this Act to an officer, authority or Tribunal shall for
the purpose of carrying into effect the provisions contained in section 87 be
construed as reference to the corresponding officer, authority or Tribunal
appointed or constituted by or under this Act; and if any question arises as to
who such corresponding officer, authority or Tribunal is, the decision of the
Government thereon shall be final.
89.The Goa Sales Tax
Deferment-cum-net present value compulsory payment scheme, 2001.- (1) Notwithstanding anything contained in this Act,
Rules or Notifications, but subject to such conditions as the Government may by
general or special order in Official Gazette, specify, where the dealer to whom
the benefit under the Goa Sales Tax Deferment-Cum-Net Present Value Compulsory
Payment Scheme, 2001 has been granted and when respective Net Present Value as
provided in the said Scheme has been deposited in accordance with the provision
of this Act or earlier law or rules made thereunder, the balance amount of net
tax payable/output tax payable, shall be deemed to have been paid.
(2) The Government may modify the Goa Sales
Tax Deferment-Cum-Net Present Value Compulsory Payment Scheme, 2001 or replace
it by a new scheme as the circumstances may require and in that eventuality of
modifying or replacing the said scheme, the benefit conferred on the eligible
unit shall continue unless such eligible unit opt to be out of the Scheme.
90.
Removal of difficulties.- If any
difficulty arises in giving effect to the provisions of
this Act, including the provisions contained in section 87, the Government may, by general or special
order, do anything not inconsistent with this Act which appears to it to be
necessary or expedient for the purpose of removing the difficulty. In
particular and without prejudice to the generality of the foregoing power any
such order may provide for the adaptations or modifications subject to which
any earlier law shall apply in relation to the proceedings in respect of the
year ending on the 31st day of March of the year preceding the year
in which this Act is enforced:
Provided
that no such order shall be made after the expiry of a period of two years from
the appointed day.
ä ä ä ä ä
(See
clause (a) of sub-section (1) of section 5)
Goods liable for Output Tax
at the rate of 1%
|
Sr.No. |
Name of the Commodity
|
|
(1) |
Articles
of Gold, Silver and precious metals including Jewellery made from Gold,
silver and precious metals. |
|
(2) |
Gold,
Silver and other precious metals. |
|
(3) |
Precious
Stones |
(See clause (b) of sub-section (1) of section 5)
|
Sr.No. |
Name of the Commodity
|
|
(1) |
Acids |
|
(1A) |
Agate |
|
(2) |
Agricultural
implements not operated manually or not driven by animal. |
|
(3) |
All
equipments for communications, such as, Private Branch Exchange (P.B.X) and
Electronic Private Automatic Branch Exchange (E.P.A.B.X), etc. |
|
(4) |
All
intangible goods like copyright, patent, rep license Exim scrips, SIL
licences. |
|
(5) |
All
kinds of bricks including fly ash bricks, refractory bricks and ashphaltic
roofing, earthen tiles. |
|
(5A) |
All
processed fruit, vegetables including fruit jams, jelly, pickle, fruit
squash, paste, fruit drink and fruit juice (whether in sealed containers or
otherwise) |
|
(6) |
All
types of yarn other than cotton and silk yarn in hank and sewing thread. |
|
(7) |
Aluminium
conductor steel reinforced (A.C.S.R.) |
|
(8) |
All
utensils including pressure cookers/pans except utensils made of precious
metal |
|
(9) |
Aluminium,
aluminium alloys, their products (including extrusions) not elsewhere
mentioned in this schedule or in any other schedule. |
|
(9A) |
Animal
shoenails |
|
(10) |
Arecanut,
arecanut powder and betel nut. |
|
(11) |
Articles
made of rolled gold, imitation gold and imitation jewellery |
|
(12) |
Artificial
silk yarn, polyester fibre yarn and staple fibre yarn. |
|
(13) |
.Bagasse |
|
(14) |
Bamboo |
|
(15) |
Basic
chromium sulphate, sodium bichromate, bleach liquid |
|
(16) |
Bearings. |
|
(16A) |
Bed
sheet, pillow covers and other made-ups. |
|
(16B) |
Beehive |
|
(17) |
Beedi
leaves |
|
(18) |
Beltings. |
|
(19) |
Bicycles,
tricycles, cycle rickshaw and parts, tyres and tubes thereof |
|
(20) |
Bitumen/coal
tar |
|
(20A) |
Biscuits, toast and cake
manufactured and sold within the State. |
|
(20B) |
Bio-mass
briquettes. |
|
(20C) |
Buckets
made of iron and steel, aluminium, plastic or other materials (except of
precious metals) |
|
(21) |
Bone
meal |
|
(22) |
Bulk
drugs |
|
(23) |
Capital
goods subject to production of prescribed declaration |
|
(23A) |
Candles |
|
(23B) |
Cart
driven by animals |
|
(24) |
Cashew
kernels and raw cashew seeds |
|
(25) |
Castings
of all metals |
|
(26) |
Castor
oil |
|
(27) |
Centrifugal
and mono-bloc submersible pump sets and parts thereof |
|
(27A) |
Chalk
stick |
|
(28) |
Chemical
fertilizers, Bio-fertilizers and Micronutrients, also plant growth promoters
and regulators, herbicides, rodenticides, insecticides, weedicides and
pesticides |
|
(29) |
Clay
including fine china clay and ball clay |
|
(30) |
Coffee
beans and seeds, cocoa pod, green tea leaf and chicory. |
|
(31) |
Coir
products excluding coir mattresses. |
|
(31A) |
Combs. |
|
(31B) |
Computer
stationery. |
|
(31C) |
Cottage
cheese(Paneer) |
|
(32) |
Cotton
and cotton waste |
|
(33) |
Crucibles |
|
(33A) |
Cups
and glasses of paper, plastics and thermocol |
|
(34) |
Declared
goods as specified in section 14 of the Central Sales Tax Act, 1956(Central
Act 74 of 1956) |
|
(35) |
Drugs
and medicines including vaccines, syringes and dressings, medicated ointments
produced under drugs licence, light liquid paraffin of IP grade |
|
(36) |
Dyes,
that is to say, (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes
(v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening
agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes
(xiii) All other dyes not specified elsewhere in the schedule. |
|
(37) |
Edible oils and oil cake |
|
(38) |
Electrodes
(Welding) |
|
(39) |
Embroidery or zari articles, that is to
say, (i) imi (ii) zari (iii) kasab
(iv) saima (v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora
(xi) glass beads (xii) badla (xiii) gizal (xiv) embroidery machines (xv)
embroidery needles. |
|
(40) |
Exercise book, graph book and laboratory
note book |
|
(41) |
Ferrous
and non-ferrous metals and alloys; non-ferrous metals such as aluminium,
copper, zinc and extrusions of those. |
|
(41A) |
Feeding
bottles and nipples |
|
(42) |
Fibres
of all types and fibre waste excluding coconut fibre. |
|
(43) |
Fireclay,
coal ash, coal boiler ash, coal cinder ash, coal powder, clinker and fly ash |
|
(44) |
Fried grams (roasted grams) |
|
(45) |
|
|
(46) |
Hand pumps and spare parts. |
|
(46A) |
Handicrafts |
|
(47) |
Herb,
bark, dry plants, dry root, commonly known as jari booti and dry flower. |
|
(47A) |
Hing(Asafoetida). |
|
(47B) |
Honey |
|
(48) |
Hose
pipes and fittings thereof |
|
(49) |
Hosiery
goods |
|
(50) |
Ice |
|
(51) |
Incense sticks commonly
known as agarbatti, dhupkathi, dhupbathi, dhoop, sambrani or lobhana and
Camphor. |
|
(52) |
Industrial
cables (High voltage cables, XLPE cables, jelly filled cables, optical
fibres). |
|
(53) |
Industrial
inputs and packing materials as may be notified. |
|
(53A) |
Insulators |
|
(54) |
IT
products as may be notified by the
Government including computers, telephone and parts thereof, teleprinter and
wireless equipment and parts thereof, cell phones and parts/components
thereof, DVD and CD |
|
(55) |
Kerosene
oil sold through PDS. |
|
(55A) |
Kattha |
|
(55B) |
Kerosene
lamp/lantern, petromax, glass chimney |
|
(56) |
Khandsari. |
|
(56A) |
Khoya/Khoa.
|
|
(56B) |
Kirpan. |
|
(56C) |
Kites |
|
(57) |
Knitting
wool. |
|
(57A) |
Kutto
atta |
|
(58) |
Lignite |
|
(59) |
Lime,
lime stone, products of lime, dolomite, and other white washing materials not
elsewhere mentioned in this schedule or in any other schedule. |
|
(60) |
Linear alkyl benezene, L.A.B. Sulphonic
Acid, Alfa Olefin Sulphonate |
|
(61) |
Metals,
alloys, metal powders including metal paste of all types and grades and metal
scrap other than those falling under declared goods. |
|
(61A) |
Medical
equipment/devices and implants. |
|
(61B) |
Misry,
patasha as a part of prasad |
|
(62) |
Mixed PVC stabilizer. |
|
(63) |
|
|
(64) |
Newars |
|
(64A) |
Non-mechanised
boats used by fisherman for fishing. |
|
(64B) |
Nuts,
bolts, screws and fasteners |
|
(65) |
Ores
and Minerals. |
|
(66) |
Palm
fatty acid |
|
(67) |