THE
INDEX
No Discription
1 SHORT TITLE AND
COMMENCEMENT
2A SPECIAL PROVISION
FOR STOCKIST
3A MAINTENANCE OF
ACCOUNTS BY STOCKISTS
4 APPLICATION FOR REGISTRATION AND
FURNISHING INFORMATION
5 GRANT OF
CERTIFICATE OF REGISTRATION
6 EXHIBITION OF
CERTIFICATE OF REGISTRATION
7 CANCELLATION OF
CERTIFICATE OF REGISTRATION
8 DECLARATION OF NAME OF OWNER UNDER
SECTION 28
9 ADDITIONAL COPIES OF
CERTIFICATE OF REGISTRATION, ETC
10 PRODUCTION OF
CERTIFICATE OF REGISTRATION, ETC
11 PAYMENT OF TAX
AND FILING OF RETURNS OF TURNOVER
12 SPECIAL
PROVISIONS FOR RETURNS IN CERTAIN CASES
14 SPECIAL PROVISION
FOR FILING THE RETURNS FOR THE FIRST YEAR FROM OBTAINING REGISTRATION
CERTIFICATE
15 REDUCTION OF
RECEIPT FOR LEVY OF TAX
16 NOTICE
FOR PAYMENT OF TAX
NOT PAID ACCORDING TO RETURN
17 ASSESSMENT OF TAX
AND IMPOSITION OF PENALTY
18 JOINT AND SEVERAL
RESPONSIBILITIES FOR PAYMENT OF TAX
19 WHERE AND
HOW THE PAYMENT SHOULD BE MADE
20 ESCAPED ASSESSMENT,REASSESSMENT
OF TAX, ETC
21 PAYMENT
OF TAX/PENALTY ON ASSESSMENT/ RE-ASSESSMENT, ETC
22 FORM OF NOTICE
UNDER SECTION 18(2)
23 NOTICE UNDER
SECTION 18(1 )(B)
25A REFERENCE TO
LUXURY TAX OFFICER
26 REFUND
27 PRODUCTION OF
ACCOUNTS REGISTERS, ETC
28 INSPECTION OF
ACCOUNTS REGISTERS, ETC
29 RETENTION OF BOOKS
OF ACCOUNTS, REGISTERS AND DOCUMENTS SEIZED
30 TO WHOM APPEAL
SHALL BE MADE
31 HOW THE MEMORANDUM
OF APPEAL SHALL BE PRESENTED
32 WHAT SHALL
ACCOMPANY THE MEMORANDUM Of APPEAL
33 STAY OF RECOVERY
OF TAX ASSESSED/ REASSESSED OR PENALTY BY APPELLATE AUTHORITY
34 SUMMARY REJECTION
OF APPEALS, ETC
35 FIXING THE DATE
FOR HEARING OF APPEAL
36 HEARING AND
RECORDING OF EVIDENCE
37 APPLICATION FOR
REVISION OR REVIEW
38 NOTICE
FOR HEARING THE APPLICATION FOR REVISION OR REVIEW
39 ORDER OF
HIGHER AUTHORITIES SHALL BINDING ON SUBORDINATE AUTHORITIES
41 NOTICE FOR
RECTIFICATION OF MISTAKE UNDER SECTION 36
42 SERVICE OF ORDERS
AND NOTICES
44 PARTICULARS TO BE
SPECIFIED IN BILL OR CASH MEMORANDUM
45 PRESERVATION OF BOOKS OF ACCOUNTS
REGISTERS, ETC
46 FORM OF AUTHORITY
UNDER SECTION 43
47 AUTHORITY OF AGENT
TO CONTINUE
48 COPIES OF
DOCUMENTS AND ORDERS
49 NOMINATION OF HEAD
OFFICE IN THE CASE OF A HOTELIER HAVING MORE THAN ONE PLACE OF BUSINESS
50 SPECIAL PROVISIONS
IN THE CASE OF HOTELIERS HAVING MORE THAN ONE PLACE OF BUSINESS
51 SUPERINTENDENCE
AND CONTROL OF THE ADMINISTRATION UNDER THE ACT
52 JURISDICTION
54 PENALTY
SCHEDULE
I
(See rule 25A)
PROCEDURE FOR RECOVERY OF TAX
GENERAL PROVISIONS
4 WHEN CERTIFICATE
MAY BE EXECUTED
6 INTEREST, COSTS
AND CHARGES RECOVERABLE
8 SUIT AGAINST
PURCHASER NOT MAINTAINABLE ON GROUND OF PURCHASE BEING MADE ON BEHALF OF
PLAINTIFF
9 DISPOSAL OF
PROCEEDS OF EXECUTIONS
10 GENERAL BAR TO
JURISDICTION OF CIVIL COURT, SAVE WHERE FRAUD ALLEGED
11 PROPERTY EXEMPT
FROM ATTACHMENT
12 INVESTIGATION BY
TAX RECOVERY OFFICER
13 REMOVAL OF
ATTACHMENT OR DISTRAINT ON SATISFACTION OR
CANCELLATION OF CERTIFICATE
14 OFFICER ENTITLED
TO ATTACH , DISTRAIN AND SALE
15 DEFAULTING
PURCHASER ANSWERABLE FOR LOSS ON RESALE
16 ADJOURNMENT OR
STOPPAGE OF SALE
17 PRIVATE ALIENATION
TO BE VOID IN CERTAIN CASES
18 PROHIBITION
AGAINST BIDDING OR PURCHASE BY OFFICER
19 PROHIBITION
AGAINST SALE ON HOLIDAYS
21 WARRANT
22 ATTACHMENT
23 PROPERTY IN
DEFAULTER'S POSSESSION
25 PROVISIONS AS TO
AGRICULTURAL PRODUCE UNDER ATTACHMENT
29 ATTACHMENT OF
NEGOTIABLE INSTRUMENT
30 ATTACHMENT OF
PROPERTY IN CUSTODY OF COURTS OR PUBLIC OFFICER
31 ATTACHMENT OF
PARTNERSHIP PROPERTY
33 INVENTORY
34 SEIZURE BETWEEN
SUN-RISE AND SUN-SET
35 POWER TO BREAK
OPEN DOOR, ETC
36 SALE
40 SALE OF
AGRICULTURAL PRODUCE
41 SPECIAL PROVISIONS
RELATING TO GROWING CROPS
44 IRREGULARITY NOT
TO VITIATE SALE BUT ANY PERSON INJURED MAY SUE
45 NEGOTIABLE
INSTRUMENTS AND SHARES IN CORPORATION
46 ORDER FOR PAYMENT
OF COIN OR CURRENCY NOTES TO THE TAX RECOVERY OFFICER
ATTACHMENT AND
47 ATTACHMENT
48 SERVICE OF NOTICE
OF ATTACHMENT
50 ATTACHMENT TO
RELATE BACK FROM THE DATE OF SERVICE OF NOTICE
51 SALE AND
PROCLAMATION OF SALE
53 MODE OF MAKING
PROCLAMATION
54 TIME OF SALE
56 DEPOSIT BY
PURCHASER AND RESALE IN DEFAULT
57 PROCEDURE IN
DEFAULT OF PAYMENT
59 APPLICATION TO SET
ASIDE SALE OF IMMOVABLE PROPERTY ON DEPOSIT
61 SETTING ASIDE SALE
WHERE DEFAULTER HAS NO SALEABLE INTEREST
63 RETURN OF PURCHASE
MONEY IN CERTAIN CASES
65 POSTPONEMENT OF
SALE TO ENABLE DEFAULTER TO RAISE AMOUNT DUE UNDER
CERTIFICATE
66 FRESH PROCLAMATION
BEFORE RESALE.
67 BID OF CO-SHARER
TO HAVE PREFERENCE
69 APPEALS
70 REVIEW