MOTOR SPIRIT TAX RULES INDEX

 

 

NO     DISCRIPTION

1         TITLE

2         DEFINITIONS

3         APPOINTMENT OF OFFICERS TO ASST. COLLECTOR

4         APPLICATION FOR LICENCE

5         FORM AND PARTICULARS OF LICIENCE

6         FEE FOR GRANT OR RENEWAL OF LICENCE.

7         AMENDMENT OF LICENCE

8         RENEWAL OF LICENSE

9         SUSPENSION OR CANCELLATION OF LICENSE

10       TRANSFER OF LICENSE AND PARTNERSHIP

11       PROCEDURE ON DEATH OR DISABILITY OF TRADER ETC

12       LOSS OF LICENSE

13       PRODUCTION OF LICENSE ON DEMAND

14       RATE OF TAX.

15       TITLE 15

15A     MANNER OF ARRIVING AT TOTAL SALE PROCEEDS FOR THE PURPOSE OF DETERMINATION OF TAX ON SALES OF MOTOR SPIRIT.

16       EVERY TRADER TO FURNISH RETURNS OF SALES OF MOTOR SPIRIT

16A    APPLICATION FOR PERMISSION TO SUBMIT CONSOLIDATED STATEMENT.

16B    TITLE 16B

17       REFUND OF TAX

18       EVERY TRADER TO KEEP AND MAINTAIN ACCOUNTS

19       PROCEDURE IN CASE OF NON-PAYMENT OF TAX

20       INVESTIGATING OFFICER

21       APPELLATE AUTHORITIES

22       SUBMISSION OF MEMORANDUM OF APPEAL

23       SUMMARY REJECTION OF APPEAL

24       FIXING THE DATE OF HEARING

25       APPLICATION FOR REVISION

26       FEES FOR APPEAL REVISING

 27       TRANSMISSION OF COPY OF ORDER TO OFFICER WHOSE ORDER FORMS SUBJECT MATTER

OF APPEAL OR REVISION

28       FINE FOR CONTRAVENTION OF THESE RULES