ENTRY TAX RULES

INDEX

 

No    Discription

1         Short title and commencement

2         Definitions

3         Registering authority and assessing authority, for dealers having more than one place of business.

4         Registration of dealers

5         Amendment of registration certificates

6         Issue of duplicate registration Certificates

7         Security to be furnished by certain dealers

8         Security to be furnished by certain dealers

9         Form of returns

10       Statements and returns to be submitted by the Head Office

11       Annual returns and final assessment

12       Exemption and deductions

13       Conditions for remission of penalty

14       Instalments for payment of finally assessed tax

15       Nature of accounts to be maintained by dealers

16       Appeal against orders of assessing authorities

17       Appeal to the Tribunal

18       Procedure in case of death of an appellant or applicant

19       Furnishing of security by an appellant

20       Appeals to High Court

21       Communication of appellate or revisional orders

22       Procedure when higher assessment is made in appeal or revision

23       Action on the orders of the Tribunal and the High Court

24       Payment of tax on entry of goods escaping assessment

25       Rectification of mistake

26       Procedure for recovery of arrears

27       Title

28        Notice regarding entering into partnership or dissolution of partnership

29       Notice of discontinuance of business or change of place of business

30       Liability to tax on a legal representative

31       Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved

32       Liability to tax of guardian, trustees, agents, etc

33       Liability to tax of managers, receivers, etc

34       Declaration to be given in certain cases

35       Returns and other particulars to tie furnished by the forwarding agency and others

36       Submission of certain records by owners, etc., of vehicles and boats

37       Service of notices, etc

38       Method of payment of money into Treasury or Bank

39       Fees for grant of copies

40       Fee for clarification of rate of tax