CHHATTISHGARH
VALUE ADDED TAX ACT, 2003
1 Short title, extent and commencement
3. Taxing
authorities and other officers
5. Determination
of liability to pay tax
6. Joint and
several liability of certain class of dealers
7. Liability
of a dealer registered under Central Act No. 74 of 1956 to pay tax
12. Rate of tax
on container or packing material
17. Provisional
registration of intending manufacturers
18. Registration
of persons liable for tax deduction at source
20. Returns to
be furnished by a person liable for tax deduction at source
22. Assessment/
reassessment of tax in certain circumstances
23. Exclusion
of time in assessment proceedings
24. Appearance
before taxing authorities
25. Payment and
recovery of tax, interest, penalty and other dues
26. Payment of
tax in advance of assessment on failure to furnish returns
27. Deduction
and payment of tax in certain cases
28. Saving for
person responsible for deduction of tax at source
30. Payment of
tax in case of transfer or discontinuance of business
32. Transfers
to defraud revenue void
33. Assessment/
reassessment of legal representatives
34. Assessment
in special cases
36. Power to
set aside an exparte order
37. Collection
of tax by dealers
40. Power to
withhold refund in certain cases
ACCOUNTS AND ISSUE OF BILLS, INVOICE
OR CASH MEMORANDA
42. Dealers to
issue bills, invoices or cash memoranda
CERTAIN POWERS OF THE COMMISSIONER
AND DELEGATION BY THE COMMISSIONER OF HIS POWERS
43. Delegation
of Commissioner's powers and duties
45. Power of
Commissioner and his assistants to take evidence on oath, etc.
46. Power of
Commissioner to call for information in certain cases
47. Power of
Commissioner to stay proceedings
49. Power of
revision by Commissioner
50. Additional
evidence in appeal or revision
51. Court fee
stamps on memorandum of appeal and application for revision
52. Application
of sections 4 and 12 of the Limitation Act, 1963
53. Extension
of period of limitation in certain cases
55. Statement
of case to High Court
58. Establishment
of check posts and erection of barriers
59. Transit of
goods by road through the State and issue of transit pass
60. Power to
check goods at the point of loading and unloading
61. Power to
check goods in transit
63. Power to
call for information from banking companies and non‑banking financial
companies
65. Production
of tax clearance certificate
66. Bar to certain
proceedings
67. Bar of
prosecution in certain cases
68. Protection
of persons acting in good faith and limitation of suit and prosecution
69. Disclosure
of information by public servant
70. Determination
of disputed questions
POWER TO MAKE RULES, REPEAL AND
SAVING, TRANSITORY PROVISIONS AND POWER TO REMOVE DIFFICULTIES
74. Powers to
remove difficulties