f
x
or taxes payable under Section 5 or notified under
Section 10, refixing the turnover on the basis of
such accounts after giving a reasonable opportunity
to the society to prove the correctness of the return.
(4)
Where the assessing authority is satisfied that the
method of assessment specified in sub-section (4A)
of Section 17 is not applicable to any society being
a society falling under the second or third proviso
thereto the assessing authority shall, after affording
an opportunity to the society of being heard, pass
an order to that effect and serve it on the society
and shall proceed to assess it under sub rule (5)
of rule 18.
19.
The application referred to in sub-section (4B) of
section
17 shall be in form 21BC.
20.
Adjustment after final assessment. - After
making the final assessment under sub-rule (4) or
(5) of Rule 18, the assessing authority shall examine
whether any and if so, what amount is due from the
dealer towards the final assessment after deducting
any tax already paid on the provisional assessment,
with reference to Rule 21 or at the time of submission
of return in Form 8 with reference to sub-rule (3)
of rule 18. If any amount is found to be due from
the dealer towards the final assessment, the assessing
authority shall serve upon the dealer a notice in
Form No.13 and the dealer shall pay the sum demanded
within the time and in the manner specified in the
notice. If the tax due on the final assessment is
lower than the tax already paid, the assessing authority
shall refund to the dealer the excess tax if no other
amount is due from him or adjust the excess tax towards
the recovery of any amount due on the date of adjustment,
from the dealer as recovery of any amount due on the
date of adjustment, from the dealer as provided in
Section 44 after giving due notice to the dealer.
If the tax due on the final assessment is exactly
equal to the tax already paid, the assessing authority
shall inform the dealer that no further amount is
due from him towards it.
20A.
Notice of Demand in case of price variation.
- After making the assessment under clause (b) or
clause (c) or clause (d) of Section 19A, the assessing
authority shall serve upon the dealer a notice in
Form No.13 and the dealer shall pay the sum demanded
within the time and in the manner specified in the
notice.
21.
Submission of monthly returns
(1),
(2), (3), (4), (5)and (6) Omitted.
(7)
Every dealer who is liable to pay tax under the Act
and whose taxable turnover in a year is not less than
ten. Thousand rupees, including those liable to be
assessed under Section 7 and every dealer who is required
so to do by the assessing authority by a notice, shall
submit so as to reach the assessing authority within
25 days of the publication of the Kerala General Sales
Tax (Amendment) Rules, 1983 in the Gazette or receipt
of the notice, as the case may be, a return in Form
9 showing .The total and taxable turnover preceding
to the publication of the Kerala General Sales Tax
(Amendment) Rules, 1983, in the Gazette, the amount
or amounts actually collected by way of tax or taxes
and the amount of tax due on the taxable turnover
for each of the months preceding to the publication
of the Kerala General Sales Tax (Amendment) Rules,
1983 in the Gazette beginning from April 1982. Along
with the return or returns for the preceding month
or months, he shall also submit a receipt from a Government
Treasury (or at least note in the return, the name
of the Treasury and the number and date of receipt,
in which case he shall produce the receipt before
the assessing authority whenever required to do so),
a crossed cheques or a crossed demand draft in favour
of the assessing authority drawn on any bank within
the local area of jurisdiction for the full amount
of the tax or taxes payable on the taxable turnover
for the preceding month or months to which the return
(s) relate (s). Thereafter, he shall submit so as
to reach the assessing authority of a special circle
on or before 10th days of every month and in other
cases on or before the 15th day of every month, a
return in Form 9 for the preceding month together
with proof, in any of the modes mentioned above of
payment of the full amount of the tax due for that
month and not less than ninety percent of the tax
payable on the taxable turnover for the month of March
shall be paid on or before the end of that month either
in cash to the assessing authority or by remittance
into the Treasury by means of pay order to a bank
or branch of a bank where Government business is transacted.
(7A)
Every dealer who is liable to pay tax under the Act
and is eligible for assessment under Section 17(4)
of the Act and every dealer whose total turnover in
a year does not exceed fifteen lakh rupees, other
than those dealing only in goods completely exempted
from tax either under Section 9 or by notification
issued under Section 10 of the Act, shall submit a
return in Form 9 showing the total and taxable turnover
for the quarter ending the 30th June, 30th September,
31st December and 31st March along with the proof
of payment of tax or taxes due on the taxable turnover
for each such quarter to the assessing authority on
or before the 15th of the month following the respective
quarter. The tax or taxes due shall be paid in any
of the modes prescribed under sub-rule (7) above.
(7AA)
Where a dealer, including a dealer liable for assessments
under sub- section (4) of Section 17, claims in the
return filed under sub-rule (7) or (7 A), that any
part of his turnover is exempt from tax or is eligible
for reduction in the rate of tax, the turnover in
respect of which such exemption or reduction in rate
of tax is claimed shall be shown separately under
each head. Such dealer shall also file, within two
months, from the due date for filing of the return
the following documents relating to the month/ quarter,
for the purpose of verifying the genuineness of the
claim for such exemption or reduction, as the case
may be, namely:-
(a)
particulars of purchases, made during the year within
the State, of good
s
subject to tax at the point of first sale in the State
in the following form, separately for each class of
such goods, namely:-
Sl.No |
Bill
No.& Date |
Name
& Address of dealer from whom purchased
with R.C. No |
Name
of goods |
Commodity
code No. |
Amount |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| |
|
|
|
|
|
(b)
total value of each class of goods completely exempted
from tax under the Third Schedule to the Act or under
notifications issued under Section 10, purchased during
the year;
(c)
statement showing the details of sale exempted by
notifications issued under section 10 along with certificate/declarations
if any, required under each such notification
(d)
particulars of purchases made during the month within
the State, of goods subject to tax at two points of
sale within the State in the following form, namely:-
Sl.No |
Bill
No.& Date |
Name
& Address of dealer from whom purchased
with R.C. No |
Name
of goods |
Commodity
code No. |
Amount |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| |
|
|
|
|
|
(e)
a declaration in Form 25 obtained during the month/quarter
along with a list thereof;
(f)
a declaration in Form 25A obtained during the month/quarter
along with a list thereof;
(g)
a statement of sales made through agents during the
year in the following form along with the declaration
obtained from the agent to the effect that such agent
has included the sales in his turnover and that tax
has been paid by him in respect of agents within the
State, namely:-
Sl.No |
Name
& Address of Agent |
Sale value of goods |
(1) |
(2) |
(3) |
| |
|
|
(h) a declaration in Form 18, if reduction is claimed
under section 5(3) along with a list thereof;
(i)
a true extract of the stock and issue register of
declaration in Form18 relating to the period under
report;
(j)
a list in the following form for sales return, namely:-
Sl.No |
Date
of sale with Bill No.& Date |
Amount |
Date
of return with credit note No. if any |
(1) |
(2) |
(3) |
(4) |
| |
|
|
|
(k)
amount in respect of branch transfer effected during
the year with name and address of each such branch;
(l)
such other documents on which the dealer relies on
in support of his claim for exemption, reduction,
rebate or refund, as the case may be, and
(m)
Copies of the Delivery Notes issued during the period.
(n)
details of statutory forms including those prescribed
under the CST(Registration and Turnover) Rules, 1957,
issued in the following form, namely: -
Sl.No |
Name
of Form |
Sl.No
of Forms From |
Sl.No
of Forms |
(1) |
(2) |
(3) |
(4) |
| |
|
|
|
Provided
that where a dealer is prevented by sufficient cause
from filing any of the documents mentioned above within
the prescribed period, such dealer may file an application
praying for further time to file any such documents
and the assessing authority may allow the dealer further
time, not exceeding two months from the last date
prescribed for filing of such documents.
(7B) Every dealer who deals only in goods completely
exempted from tax under Section 9 or by notification
issued under Section 10 of the Act shall file annual
return in Form 9 relating to the year on or before
the 1st day of May of the succeeding year.
(7C)
Every dealer who is liable to pay annual licence fee
under sub-sections (1) or (2) of section 5B of the
Act shall submit return in Form 9 showing the total
and taxable turnover for the half year ending 30th
September and 31st March along with proof of payment
of licence fee and other taxes, if any, due under
the Act, for each such half year to the assessing
authority on or before the 15th day of the month following
the respective half year. The license fee for the
half-year ending on 31st March shall be paid on or
before the 25th of March of that year.
(7D)(1)
Every dealer in lottery ticket who opt to pay licence
fee as stipulated in section 5 BA shall file option
in writing before the assessing authority on or before
31st May and on receipt of such option
the assessing authority shall give permission to pay
licence fee on or before 30th day of June.
For the assessment year 2004-05 the option shall be
filed on or before 31st August 2004. On
receipt of such option the assessing authority shall
give permission to pay licence fee on or before 30th
day of September 2004.
Provided
that no application shall be rejected without giving
the person affected thereby an opportunity of being
heard.
(2)Every
dealer in lottery tickets who has opted to pay licence
fee under section 5 BA in lieu of tax payable under
subsection 1 of section 5(1) of the Act, shall submit
a return in Form No:9A showing the number of draws
for each month and the amount or amounts due from
him by way of tax for the month, along with s such
other particulars specified therein. The return for
each month shall be submitted so as to reach the assessing
authority on or before 5th day of the succeeding
month in which the draw is held. Along with the return
he shall also submit proof of payment of tax as specified
in clause (a) and (b) of section 5BA for the full
amount of tax payable under section 7D for the month
to which the return relates after deducting there
from the amount, if any, claimed as refund due in
the month.
(3)Every
dealer in lottery tickets liable to pay tax under
section 7D of the Act shall submit the following particulars
along with the return.
(i)
name of the state government of person(s) who is conducting
the lottery:
(ii)
name of the authorized distributors;
(iii)
authorization or letter of the person conducting the
lottery, appointing the distributor;
(iv)
authorization or letter of authority of the authorized
distributors, appointing the distributor or agent
in Kerala.
(v)
Schedule of draw as certified by the person conducting
the draw.
(8)
The return(s) so submitted shall subject to the provisions
of sub-rule (9) be provisionally accepted.
(9)
If the return (s) submitted appear (s) to be incorrect
or incomplete, or if no return is submitted by the
dealer or where the return is submitted without the
statements/ certificates/documents required to be
filed as per sub-rule (7AA) or any other rules] the
assessing authority shall, after following the procedure
laid gown in sub-rule (5) of rule 18, determine the
turnover to the best of its judgement and provisionally
assess the tax or taxes payable for the month (s)
and shall serve upon the dealer, a notice in Form
13 and the dealer shall pay the sums demanded within
the time and in the manner specified in the notice.
(10)
If the return is submitted without a treasury receipt,
crossed cheques or crossed demand draft for the full
amount of the tax payable in favour of the assessing
authority, the assessing authority shall serve upon
the dealer a notice in Form 14 D and the dealer shall
pay the sum demanded within the time and in the manner
specified therein.
(11)
After the close of the year in which the provisional
assessment as laid down in sub-rule (8) or sub-rule
(9) or sub-rule (10) has been made, the dealer shall,
on or before the 1st day of May of the succeeding
year submit to the assessing authority a return in
Form 9 showing the total turnover and the taxable
turnover for the preceding year, the amounts by way
of tax or taxes actually collected during that year
and the amounts by way of tax or taxes due on the
taxable turnover during that year. The tax due, if
any, as per the said return shall be paid in the manner
prescribed in sub-rule (7) failing which the assessing
authority shall serve upon the dealer a demand notice
in Form 14 and the dealer shall pay the sum demanded
within the time and in the manner specified therein.
(12)
Every dealer who follows the method of assessment
under this rule and who discontinues his business
during the course of the year shall also submit to
the assessing authority a return in Form No.9 for
the period up to and inclusive of the date of discontinuance
of the business within 30 days from the date of such
discontinuance, in the manner prescribed in sub-rule
(7).
(13)
After the close of the year in which the provisional
assessments as laid down in sub-rule (8) or sub-rule
(9) or sub-rule (10) has been made or in the course
of the year to which a return submitted under sub-rule
(12) relates, the assessing authority, if after such
scrutiny of the accounts and after such enquiry as
it considers necessary, is satisfied that the returns
filed are correct and complete, shall finally assess
under a single order on the basis of the returns the
tax or taxes payable under Section 5, or notified
under Section 10 for the year to which the returns
relate:
Provided
that if the returns filed appear to the assessing
authority to be incorrect or incomplete the assessing
authority shall, after following the procedure prescribed
in rule 18 determine the turnover to the best of its
judgement and finally assess under a single order
the tax or taxes payable under Section 5 or notified
under Section 10.
(14)
After making the final assessment under sub-rule (13)
the assessing authority shall examine, whether any
and, if so, what amount is due from the dealer towards
it after deducting any tax already paid on the provisional
assessment with reference to sub-rule (8) or sub-rule
(9) or sub-rule (10) or the tax paid in accordance
with rule 22A. lf any amount is found to be due from
the dealer towards the final assessment, the assessing
authority shall serve upon the dealer a notice in
Form No.13 and the dealer shall pay the sum demanded
at the time and in the manner specified in the notice.
If the tax due on the final assessment is lower than
the tax already paid on the provisional assessment,
or in accordance with Rule 22A the assessing authority
shall refund the excess tax to the dealer if no other
amount is due from him or adjust the excess tax towards
the recovery of any amount due on the date of adjustment
from the dealer as provided in Section 44 after giving
due notice to the dealer. If the tax due on the final
assessment is exactly equal to the tax already paid
on the provisional assessment, or in accordance with
Rule 22A the assessing authority shall in form the
dealer that no further amount is due from him.
21A.
Where any dealer fails to pay any tax collected by
him under sub-section (1) of section 22 to the Government
the assessing authority shall, apart from serving
notice on the dealer under sub-rule (10) of rule 21,
serve upon the person or persons mentioned in sub-section(
4) of section 22 a notice in Form 14E and such person
shall pay the sum demanded within the time and in
the manner specified therein.
22.
The notice in writing referred to in Section 25 shall
be in Form 16.
22A.
Payment and recovery of tax in works contract.
- (1) In the case of works contract on which tax is
payable in accordance with the provisions of the Act
whether an option under sub-section (8) of section
7 is made or not, the tax shall be paid by the Contractor
in accordance with the rules.
(2) Every awarder making deduction from the payments
made to a contractor under sub-section (7B) of Section
7 shall pay the amount so deducted to the assessing
authority with whom the contractor is registered as
a dealer and if he is not so registered to the assessing
authority having jurisdiction over the area where
the works contract is executed by means of cheques/demand
draft or by remitting the amount in the treasury in
the name of the contractor and producing the chalan
before such authority, along with a statement in Form
21 C, on or before the fifth day of the succeeding
month.
Provided
that no amount shall be deducted under sub-section
(7B) of section 7 if there is no transfer of goods
involved in the execution of the works contract or
where the payment relates to that portion of a contract
which does not relate to transfer of goods involved
in the execution of the works contract within the
state.
(2A)
(1) Every contractor / assessee shall file a declaration
before the awarder with regard to the tax liability
under clause (iv) of sub-section (1) of section 5
or who has opted for payment of tax under sub-section
(7) or (7A) of section 7 of the Act at the time of
payment of contract amount including any advance payment.
(2)
Every awarder shall collect quarterly certificate
in Form No 21 DD issued by the assessing authority
showing the tax liability or the tax remittance as
the case may be of the contractor/assessee up to the
previous quarter from the contractor/assessee.
(3)The
contractor/assessee shall file an application for
quarterly certificate in Form No21 D before the assessing
authority and the assessing authority shall issue
certificate in form 21DD after verification:
Provided
that if the contractor is not a registered dealer
under the Act, the certificate may be obtained from
the assessing authority having jurisdiction over the
area in which the works contract is executed:
Provided
that that certificate issued under sub-rule (3) in
Form 21DD shall be provisional and the contractor/assessee
shall be liable to pay balance tax if any due after
completion of the assessment.
(3)
Notwithstanding anything contained in sub-rule (2)
above, any contractor who pays tax regularly in accordance
with the rules, on production of a certificate issued
to that behalf issued by the assessing authority shall
be entitled to payment of the contract amount without
deduction of sales tax due on the contract for the
period and to the extend or for the works contract
specified in the certificate.
(3A)
Any contractor may apply to the assessing authority
in Form No.21 CA for the issue of such a certificate.
The assessing authority if it satisfied that the applicant
complies with the requirement of sub-rule (3), may
issue a certificate in Form No.21 CB
(4)
Notwithstanding anything contained in sub-rule (2),
if the total turnover in respect of a contractor for
a year does not exceed the assessable limit prescribed
under Section 5, the amount (s) recovered and permitted
by any awarder under sub-rule (2) for the period shall
be refunded or adjusted as the case may be by the
assessing authority.
(5)
Any awarder who effects any payment of any contract
amount without deduction of the amount prescribed
under sub-rule (2), shall be liable to pay the said
amount and shall be recovered from him as if it were
a tax due from him. All provisions relating to recovery
of tax including provisions relating to penalty and
interest shall apply to such awarder as if he were
a dealer liable to pay tax under the Act, irrespective
of the limit of turnover prescribed under Section
5.
(6)
The amount deducted by the awarder from the payments
due to the contractor and remitted under sub-rule
(2) shall be adjusted against the amount finally assessed
on the contractor under sub-rule (13) of rule 21 and
shall be dealt with in accordance with sub-rule (14)
thereof.
23.
Signing and verifying of returns. - All returns
prescribed under these rules shall be signed and verified
in the manner provided therein by any of the persons
specified in sub-rule (7) of Rule 5.
24.
Recording reasons when returns not accepted.
- If, in any case, the assessing authority determines
the turnover at a figure different from that shown
in a return submitted under the provisions of these
rules, it shall record its reasons briefly in writing
and shall furnish the assessee with a copy of such
record. Nothing contained in this rule shall affect
the validity of any assessment duly made. If the dealer
relies on any materials or evidence to prove the correctness
or completeness of his return and the assessing authority
does not find them to be acceptable, it shall specifically
refer to such materials or evidences also in the assessment
order and record its decision thereon with the reasons
for arriving at such decision. Nothing contained in
this rule shall affect the validity of any assessment
duly made.
25.
Calculation of turnover when goods are sold for consideration
other than cash. - Every dealer who has brought
or sold goods for valuable consideration other than
money shall separately specify in the return of turnover
which he is required to submit under these rules,
the quantity of goods so bought or sold and the description
in sufficient detail of the valuable consideration
for which the goods were bought or sold. The assessing
authority shall fix the value of such consideration
in money for the purposes of determining the turnover
and assessment of the tax payable under the Act and
the value fixed by such authority shall, subject to
the appeal and revision provided for in the Act and
these rules, be final.
26.
Issue of refund adjustment order. - Whenever
any excess tax refundable to a dealer is adjusted
towards any amount due from him under the Act the
assessing authority shall issue a refund adjustment
order in Form 17.
27.
Return when goods are liable to tax at different rates.
- Where a dealer deals in goods liable to tax at different
rates under the Act, he shall specify in returns submitted
under these rules the total turnover and taxable turnover
in respect of goods taxable at each such rate separately.
28.
Declaration under Section 5(3). - (1) The
declaration referred to in the proviso to sub-section
(3) of Section 5 shall be furnished in Form 18.
(2)
A dealer who wishes to purchase goods from another
dealer on payment of tax at the rate specified in
Sub-section (3) of section 5, shall obtain from the
assessing authority a blank declaration form prescribed
under sub-rule (1), on payment of a fee at the rate
of seventy five rupees per book of 50 forms and shall
furnish to the selling dealer the original and duplicate
portions of the declaration in Form 18 duly filled
in and signed by him or by any responsible person
authorised by him in this behalf and shall retain
the counterfoil.
(3) No purchasing dealer shall give a declaration
except in the form obtained by him on application
from the assessing authority and not declared obsolete
and invalid under this rule.
(4)
No selling dealer shall accept any declaration except
in a form obtained by the purchasing dealer on application
from the assessing authority as aforesaid and not
declared obsolete or invalid.
(5)
A dealer who claims that a sale is liable to tax under
sub-section (3) of Section 5 shall attach to his return
of turnover in which that sale is included the portion
marked "original" of the declaration received
by him from the purchasing dealer and shall also produce
for the inspection the portion of it marked "duplicate"
if the assessing authority, in his discretion, directs
him so to do.
(6)
Every declaration form obtained from the assessing
authority by a dealer shall be kept by him in safe
custody and he shall be personally responsible for
the loss, destruction or theft of any such form or
the loss of revenue to Government, if any resulting
directly or indirectly from such theft, loss or destruction.
(7)
Every dealer to whom any declaration form is issued
by an assessing authority shall maintain, in a register
in Form 19 a true and complete account of every such
form. If any such form is lost, destroyed or stolen,
the dealer shall report the fact to the assessing
authority immediately, shall make appropriate entries
in the remarks column of said register and take such
other steps to issue public notice of the loss, destruction
or theft as the assessing authority may direct.
(8)
Any unused declaration form remaining in stock with
a dealer shall be surrendered to the assessing authority
on the discontinuance of the business by the dealer
or cancellation of his certificate of registration
or on his ceasing to be an assessee.
(9)
No dealer to whom a declaration form is issued by
the assessing authority shall, either directly or
through any other person, transfer the same to another
person except as provided in sub-rule (2).
(10)
A declaration form in respect of which a report has
been received by the assessing authority under sub-rule
(7) shall not be valid for the purpose of sub-rule
(2).
(11)
The Deputy Commissioner shall from time to time publish
in the Gazette the particulars of the declaration
form in respect of which a report has been received
under sub-rule (7).
(12)
The Government may by notification in the Gazette
declare that declaration forms of a particulars description
shall be deemed to be obsolete and invalid with effect
from such date as may be specified in the notification.
(13)
On the publication of the notification referred to
in sub-rule (12), all dealers shall, on or before
the date with effect from which the forms are so declared
to be obsolete and invalid, surrender to the assessing
authority all unused forms of the said description
as may be in their possession and obtain in exchange
such new forms as may be substituted for the forms
declared obsolete and invalid:
Provided
that new forms shall not be issued to a dealer until
he has rendered account of the old forms lying with
him and returned the balance, if any, in his hand
to the assessing authority.
28A.
Declaration in respect of sales deemed to be in the
course of export under Section 5 (3)of the Central
Sales Tax Act, 1956. - (1) A dealer who purchases goods from
another dealer in circumstances in which the sale
to him is to be deemed to be in the course of export
under sub-section (3) of Section 5 of the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), shall
obtain from the assessing authority a blank declaration
form in Form 18A, on payment of a fee of seventy five
rupees per book of 50 forms and shall furnish to the
selling dealer the original and duplicate portions
of the declaration in Form 18A duly filled in and
signed by him or by any responsible person authorised
by him in this behalf and shall retain the counterfoil.
(2)
A dealer who claims that a sale is to be deemed to
be in the course of export under sub-section (3) of
Section 5 of the Central Sales Tax Act, 1956, shall
attach to his return of annual turnover in Form 8
the portion marked 'original' of the declaration in
Form 18A received by him from the purchasing dealer
and shall also produce for the inspection the portion
of it marked 'duplicate' if the assessing authority,
in his discretion directs him to do so.
(3)
Every declaration Form obtained from the assessing
authority by a dealer shall be kept by him in safe
custody and he shall be personally responsible for
the loss, destruction or theft of any such form or
the loss of revenue to Government, if any, resulting
directly or indirectly from such loss or theft.
(4)
Every dealer to whom any declaration Form is issued
by an assessing authority shall maintain, in a register
in Form No.19 a true and complete account of every
such Form. If any such Form is lost, destroyed or
stolen the dealer shall report the fact to the assessing
authority immediately, shall make appropriate entries
in the remarks column of the said register and take
such other steps to issue public notice of the loss,
destruction or theft as the assessing authority may
direct.
(5)
Any unused declaration Form remaining in Stock with
a dealer shall be surrendered to the assessing authority
on the discontinuance of the business by the dealer
or cancellation of his certificate of registration
or on his ceasing to be an assessee.
(6)
No dealer to whom a declaration Form is issued by
the assessing authority, shall, either directly or
through any other person, transfer the same to another
person except as provided in sub-rule (1).
(7)
A declaration Form in respect of which a report has
been received by the assessing authority under sub-rule
(4) shall not be valid for the purpose of sub-rule
(1).
(8)
The Deputy Commissioner shall, from time to time publish
in the Gazette the particulars of the declaration
Form in respect of which a report has been received
under sub-rule (4).
(9)
The Government may, by notification in the Gazette,
declare that declaration Forms of a particular description
shall be deemed to be obsolete and invalid with effect
from such date as may be specified in the notification.
(10)
On the publication of the notification referred to
in sub-rule (9), all dealers shall on or before the
date with effect from which the Forms are so declared
to be obsolete and invalid, surrender to the assessing
authority all unused forms of the said description
as may be in their possession and obtain in exchange
such new forms as may be substituted for the forms
declared obsolete and invalid.
Provided that new Forms shall not be issued
to a dealer until he has rendered account of the old
Forms lying with him and returned the balance, if
any, in his hand to the assessing authority.
29.
Refund in respect of declared goods. - (1)
Where any tax has been levied and collected under
sub-section (1) of Section 5 in respect of the sale
or purchase inside the State of any declared goods
and such goods are subsequently sold in the course
of inter-state trade or commerce, the tax so levied
and collected shall be refunded in the manner and
subject to the conditions prescribed in this rule,
to the dealer who has made the inter-state sale and
has paid tax under the Central Sales tax Act, 1956
(Central Act 74 of 1956) in respect of such sale.
(2)
Every dealer who claims a refund under this rule shall
be submit a statement in Form 20 to the assessing
authority concerned not later than three months from
the date on which the dealer paid the Central Sales-tax
due on the transaction in respect of which he claims
refund of the said Sales-tax:
Provided
that the assessing authority may condone for reasons
to be recorded in writing any delay in the filing
of the statement aforesaid.
(3)
The burden of providing that a dealer is entitled
to the refund under this rule shall be on the dealer
who claims the refund.
(4)
(i) On receipt of the statement in Form 20 the assessing
authority shall, if it is satisfied after such scrutiny
of the accounts and after such enquiry as it considers
necessary, that the claim for refund is admissible,
pass an order refunding the tax.
(ii)
If the statement submitted by the dealer appears to
the assessing authority to be incorrect or incomplete
or otherwise not in order it shall, after making such
enquiry as it considers necessary and after giving
the dealer an opportunity of being heard pass such
orders as it thinks fit, giving reasons in writing.
(5)
The assessing authority concerned may at the request
of the dealer who claims refund under this rule, adjust
the amount towards the tax if any payable by him.
30.
Payment of tax at compounded rates. - (1)
Every dealer who is eligible to pay tax at compounded
rate under section 7 of the Act and who desires to
exercise the options provided for under the said section
may apply to the assessing authority concerned for
permission to pay tax at the rates specified therein
in Form 21 on or before the first day of May of the
year to which the option relates:
Provided
that the assessing authority may admit an application
filed after the prescribed date for good and sufficient
reasons to be recorded in writing.
(2)
On receipt of the application, the assessing authority
shall conduct necessary enquiries and shall pass such
order granting or rejecting the application, as the
case may be. No application shall be rejected unless
the dealer is given an opportunity of being heard.
Provided
that the assessing authority may admit an application
filed after the prescribed date for good and sufficient
reasons to be recorded in writing.
(3)
On the application being allowed, the assessing authority
shall serve on the dealer a notice of demand in Form
No. 22.
(4)
If any dealer executing works contract or any dealer
in arrack claims deduction of any amount as tax paid
on his purchase within the State, such claim shall
be accompanied by a statement in the following form:
FORM
FOR CLAIMING DEDUCTIONS OF TAX PAID ON PURCHASES WITHIN
THE STATE AS PER SUB-RULE (4A) OF RULE 30
Sl:
no |
Name&
add: of the seller with R.C. No |
Details
of goods |
Bill
No. & Date |
Value |
Sales
tax collected by the seller |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| |
|
|
|
|
|
| |
|
|
|
|
Signature |
| |
Station: |
|
|
|
Name,
status and address with |
| |
Date: |
|
|
|
Registration
Certificate Number of the Dealer |
(5)
Every dealer permitted to pay tax at the compounded
rates, under this rule shall submit an annual return
in Form 9 on or before the first day of May of the
succeeding year along with the proof of payment of
tax or other amount due under the Act.
(6)
Notwithstanding anything contained in sub-rule (1),
in the case of works contract where in express provision
is made in the agreement for payment of tax in accordance
with the provisions of sub-section (7) of section
7, instead of making application in accordance with
sub-rule (1) above, a copy of such agreement shall
be filed before the assessing authority.
(7)
The tax due in respect of contracts falling under
the provision to sub- section (7A) of section 7 shall
be paid in full after deducting the payments already
made by the contractor and the amount deducted by
the awarder.
Provided
that deduction in respect of the amounts deducted
by the awarder shall be allowed only on production
of a certificate obtained from the awarder showing
the amount and nature of contract, amount deducted
and the mode of remittance of the amount to the Government.
30A
(1) Notwithstanding anything contained in rule 30,
every contractor engaged in civil works of construction
of building, bridge, road or dam may opt to pay tax
in accordance with sub-section (7) of section 7 in
respect of each such contract.
Explanation-A
composite and indivisible contract for construction
of building shall be construed as a civil work of
construction of building even if it involves works
relating to electrical, sanitary, painting, flooring
and the like.
(2)
The application for permission to pay tax under sub-section
(7) of the section 7 shall be in Form No. 21B and
shall be filed before the assessing authority in duplicate
before the receipt of the contract amount or any installment
thereof.
Provided
that the contracts for which amounts were received
either in full or in part before the coming into force
of these rules, such application shall be filed within
three months from the date of coming into force of
these rules.
(3)
In respect of contract for which an express provision
in the agreement with the awarder is made for payment
of tax in accordance with the provisions of sub-sec:
(7) of section 7, instead of application in accordance
with sub-rule (2) above, a copy of such agreement
shall be filed before the assessing authority along
with the return prescribed in accordance with the
rules.
(4)
The tax due on the amount of contract amount received
in full or in part before the coming into force of
these rules shall be paid in full along with the application
in Form No.2IB and return in Form No.9 within the
time specified in the proviso to sub-rule (2) above
after deducting the payments already made unless payment
is permitted in installments as provided in these
rules.
(5)
Interest provided in sub-section (3) of section 23
shall be payable when default is made in the payment
of tax in accordance with sub-rule (4) above.
(6)
In respect of contract on which tax under this Act
was already deducted by the awarder, such amount shall
be allowed to be deducted as tax already paid provided
a certificate obtained from the awarder is produced
showing the amount and nature of contract, the amount
deducted and the mode of remittance to Government.
(7)
When the tax payable under sub-sec (7) of section
7, for the contract amount received before the coming
into force of these rules exceeds for a period of
more than one year, the arrears of tax which exceeds
that due for a year may be permitted to be paid in
installments within a period of one year as permitted
by the Deputy Commissioner on application by the contractor.
30B.
Granting of installments by assessing authority.-
An assessing authority who issue a notice of demand
under these rules for the payment of any tax or other
amount may, on request by the dealer, allow such amount
to be paid in not more than six monthly installments.
Interest under sub-section (3) of Section 23 shall
however be payable on the amount remaining unpaid.
31.
Mode of payment of Interest.- (1) The interest
payable under sub-section (3) of Section 23 shall
be remitted into the Government Treasury or paid by
means of crossed cheques or crossed demand draft in
favour of the assessing authority concerned either
separately or along with the tax.
(2)
The assessing authority concerned may calculate the
interest payable under sub-section (3) of Section
23 from time to time and may issue a notice in Form
24. On receipt of the notice the dealer shall pay
the interest due in the manner specified in sub-rule
(1).
Explanation:-
The dealer or other person concerned shall however
be liable to pay the interest under sub-section (3)
of Section 23 whether he receives a notice under this
sub-rule or not.
(3)
Any dealer who is eligible for reduction in interest
under Section 23A shall be eligible for payment of
the arrears of tax as on 1-4-1998 and the interest
accrued under sub-section (3) of Section 23 and Section
23A thereof in six installments on or before 31-12-1998.
Such dealers who want to avail themselves of the installment
facility shall file an application, on plain paper,
before the assessing authority. The assessing authority
shall fix up the installment and intimate the dealers.
Notwithstanding that payment in installments is permitted
by the assessing authority, the interest under sub-section
(3) of Section 23 read with Section 23A shall continue
to accrue on the arrears outstanding till the last
installment is paid.
31A.
Payment of penalty.- (1) The penalty payable
under Section 45 A Section 45AA or Section 46A shall
be remitted into the Government Treasury or paid by
means of crossed cheques or crossed demand draft in
favour of the assessing authority concerned.
(2)
The assessing authority imposing the penalty under
Section 45A, Section 45AA, or Section 46A shall serve
a notice of demand on the dealer in Form 24. On receipt
of the notice the dealer shall pay the penalty due
in the manner specified in sub-rule (1) on or before
the day specified in the notice of demand.
31B.
Mode of recovery of tax and other amounts due by the
Magistrate.- On receipt of an application
from an assessing authority for realisation of tax
or there amounts due under clause (b) of sub-section
(2) of Section 23, the Magistrate shall issue a warrant
in Form 24C to a Police Officer or any Officer subordinate
to him authorising to recover such tax or other amount
referred to in the application by attachment and sale
of any movable property belonging to the defaulter.
31C.
Payment of amount forfeited.- (1) Any sum ordered
to be forfeited to the Government by an order issued
by the assessing authority under sub-section (1) of
Section 46A shall be remitted into the Government
Treasury or paid by means of crossed cheques or crossed
demand draft in favour of the assessing authority
concerned.
(2)
The assessing authority ordering forfeiture under
sub-section (1) of Section 46A shall serve a notice
of demand on the dealer in Form 24D. On receipt of
the notice, the dealer shall pay the amount due in
the manner specified in sub-rule (1) on or before
the day specified in the notice of demand.
31D.
Reimbursement of forfeited amount. - (1)
Any person from whom the amount was collected in contravention
of the provision in sub-section (2) or sub-sec. (3)
shall be allowed reimbursement of any amount forfeited
to Govt. under sub-sec (1) of Section 46A subject
to the following conditions, namely:-
(a)
he furnishes a statement in Form 40 duly filled up
and certified by the dealer who realised the excess
or illegal tax:
(b)
he furnishes along with the said statement in Form
40, the original of the bill or bills evidencing such
collection;
(c)
the statement in Form 40 shall be submitted to the
assessing authority which ordered forfeiture of the
illegal or excess collection within a period of 3
years from the date on which the order of forfeiture
was passed under sub-section (1) of Section 46A.
(2)
If the assessing authority which forfeited the amount
is satisfied that the statement submitted is correct
and complete, it shall refund the amount within 90
days of receipt of the statement in Form 40, as provided
in Rule 67.
31E.
Refund of interest.- Where, as a result of
any order under sub-sec (4) or sub-section (5) or
sub-section (6) of Section 23 the interest levied
on any dealer or other person is cancelled or is reduced,
the excess amount of interest, if any, collected,
shall be refunded to the dealer or other person as
provided in rule 67.
CHAPTER
V
INSPECTION
OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT
OF CHECK POST
32. Maintenance and preservation of accounts.
-(1) Every person registered under the Act, every
dealer liable to get himself registered under the
Act and every other dealer who is so required by an
assessing authority by notice served in the prescribed
manner, shall keep and maintain the following books
of accounts disclosing true and complete accounts
of his daily transactions in Malayalam, Tamil, Kannada
Gujarathi or English showing the goods produced, manufactured,
bought and sold by him and the value thereof separately
together with the vouchers and bills:-
Amendment
(i)
a daily cash book, that is to say, a record of all
cash receipts and payment kept & maintained from
day to day indicating the cash balance in hand at
the end of each day;
(ii)
a journal, if the acco
