THE
INDEX
CHAPTER
I
PRELIMINARY
1 Short title and
commencement
CHAPTER II
COMMERCIAL TAX AUTHORITIES AND TRIBUNAL
4 Qualification of
members of Tribunal and terms of office
CHAPTER III
REGISTRATION
5 Application for
registration
6 Grant of
certificate of registration
7 Exhibition of
certificate of registration and other details
8 Amendment in the
certificate of registration
9 Certificate of Registration
to be produced before the registering authority
10 Cancellation or
suspension of certificate of registration
11 Publication of
details of suspension or cancellation of certificate of registration
13 Declaration under
section 65
CHAPTER IV
CALCULATION
OF TAX AND TAX CREDIT
15 Calculation of tax
credit under section 11
16 Tax credit under
section 12
CHAPTER V
RETURNS AND PAYAMENT OF TAX
19 Submission of
monthly and quarterly returns
20 Submission of
annual returns under section 33
21 Special provisions
for return in certain cases
22 Permission for
furnishing separate returns
23 Accompaniment of Challan with return
24 Notice to be
served under sub-section (3) of section 29
25 Exemption from
furnishing of returns.
28 Application and
permission for payment of lump sum tax
CHAPTER VI
ASESSMENT
OF TAX AND RELATED PROCEDURE
29 Provisional
assessment under section 32
30 Particulars and
supporting documents under section 33
31 Audit assessment
under section 34
32 Re-assessment
under section 35
33 Supply of copy of
order of assessment
35 Remission of tax
in case of loss due to natural calamities, etc
37 Provisional refund
under section 37
40 Order sanctioning
interest on delayed refunds
41 Provisional
attachment under section 45
CHAPTER VII
INVOICES AND MAINTENANCE OF ACCOUNTS
43 Credit and Debit
notes under section 61
44 Audit report under
section 63
45 Maintenance and
preservation of accounts and records
47 Auction of goods
under sections 68 and 70A
48 Notice for
production of accounts, documents, etc
50 Retention of books
of accounts registers and documents seized
CHAPTER VIII
ADMINISTRATION OF CHECK-POST, ETC.
51 Declaration and
procedure under sub-section (3) of section 68
53 Security for
release of goods, vehicle or documents
CHAPTER IX
APPEAL
AND REVISION
54 Submission of
appeal or application for revision
56 Hearing
57 Notice to person
likely to be affected adversely
58 Fees
CHAPTER X
TAX
PRACTITIONERS AND AGENTS
59 Qualifications of
tax practitioners
60 Forms of
authorization under section 81
CHAPTER XI
SERVICE OF NOTICE
61 Notices
CHAPTER XII
COPIES
OF DOCUMENTS, STATEMENTS AND ORDERS
62
Application for
copies of documents
CHAPTER XIII
OFFENCE AND COMPOSITION
63 Order accepting
composition
64 Publication of
particulars and other matters relating to dealers under section 27 or 97
CHAPTER XIV
TAX DEDUCTED AT SOURCE
65 Form for tax
deduction at source under section 59B
CHAPTER XV
OFFENCE
AND PENALTY
66 Offence and
penalty for breach of rules
CHAPTER XVI
MISCELLINEOUS
67 Obtaining the
forms from website or private publication