THE
NO. 103/IT &
CT/11(36) 2005 DATED 28TH MARCH 2005
NOTIFICATION
CHAPER
I
PRELIMINARY
1. SHORT TITLE,
EXTENT AND COMMENCEMENT.
CHAPTER II
SUPERINTENDANCE AND CONTROL OF
ADMINISTRATION,
JURISDICTION OF COMMERCIAL TAXES
AUTHORITIESAND DELEGATION OF POWERS
3. SUPERINTENDENCE AND CONTROL.
CHAPTER III
REGISTRATION OF DEALER, AMENDEMENT AND
CANCELLATION OFCERTIFICATE OF REGISTRATION
AND
IMPOSITION OF PENALTYFOR FAILURE TO REGISTER
AS DEALER
5. APPLICATION FOR REGISTRATION.
6. PARTICULARS TO BE FURNISHED BY THE DEALER IN
APPLICATION FOR REGISTRATION.
7. DECLARATION TO BE FURNISHED BY DEALER WITH
APPLICATION FOR REGISTRATION.
8. ISSUE OF CERTIFICATE OF REGISTRATION.
8A. REGISTRATION OF THE CLASS OR CLASSES OF DEALERS REFERRED TO IN SECTION 26A.
9. DISPLAY OF CERTIFICATE OF REGISTRATION.
11. ISSUE OF DUPLICATE COPY OF CERTIFICATE OF
REGISTRATION.
12. PROCEDURE FOR REPLACEMENT OF CERTIFICATE OF REGISTRATION GRANTED UNDER
EARLIER SALES TAX LAW.
13. INFORMATION IN RESPECT OF CHANGES REQUIRING AMENDMENT OR CANCELLATION
OF CERTIFICATES OF REGISTRATION.
14. CHANGE OF ACCOUNTING YEAR BY A DEALER.
15. PROCEDURE IN RESPECT OF CHANGE IN OWNERSHIP
OF BUSINESS.
16. PROCEDURE IN RESPECT OF DISCONTINUATION OF
BUSINESS.
17. PROCEDURE IN RESPECT OF CHANGE OF NAME OR
NATURE OF BUSINESS OR CLASS OR CLASSES OF GOODS.
18. INFORMATION WITH RESPECT TO CHANGE IN THE
CONSTITUTION OF BOARD OF DIRECTORS OF COMPANY.
19. PROCEDURE IN RESPECT OF DEATH OF A DEALER.
20. DECLARATION IN RESPECT OF MANAGER OR OTHER
OFFICERS OF A REGISTERED DEALER.
21. CANCELLATION OF CERTIFICATE OF REGISTRATION
OF A DEALER COMPULSORILY REGISTERED.
22. CANCELLATION OF CERTIFICATE OF REGISTRATION
OF A DEALER REGISTERED VOLUNTARILY.
23. CANCELLATION OF CERTIFICATE OF REGISTRATION
OF A DEALER DEALING WITH TAX-FREE GOODS.
24. CANCELLATION OF CERTIFICATE OF REGISTRATION
FOR FAILURE TO PAY ANY TAX, PENALTY OR INTEREST.
24A. ASSESSMENT AND COLLECTION OF TAX OR RECOVERY THEREOF UNDER THE
CIRCUMSTANCES SPECIFIED IN SUB-SECTION
(3) OF SECTION 93.
25. RESTORATION
OF CERTIFICATE OF REGISTRATION CANCELLED UNDER RULE 24.
26 IMPOSITION
AND DEMAND OF PENALTY FOR FAILURE OF A DEALER TO REGISTER.
27. NON-LEVY OF
TAX ON SALE OF GOODS TO DIPLOMATIC MISSIONS.
28 NON-LEVY OF
TAX ON SALES OF POSTAL STATIONERY.
29. REFUND OF
TAX CHARGED ON PURCHASES MADE TO EXPORT ORIENTED UNITS.
30. INADMISSIBILITY
OF TAX INVOICES FOR INPUT TAX CREDIT IN CERTAIN CASES.
31. EXEMPTION
FROM FURNISHING TAX INVOICES LOST DUE TO FIRE OR NATURAL CALAMITY.
CHAPTER IV
RETURN PERIODS, PRESCRIBED
DATES AND MANNER OF FURNISHING
RETURNS AND PAYMENT OF TAX AND
INTEREST
32. RETURN IN
RESPECT OF PERIOD PRIOR TO DATE OF ORDER GRANTING REGISTRATION.
33. RETURNS AND
QUARTERLY ABSTRACT STATEMENT TO BE FURNISHED WITH RECEIPTED CHALLANS FOR
PAYMENT OF TAX.
33 B. SCRUTINIES OF RETURNS AND ABSTRACT STATEMENTS.
34. DEDUCTION
OF SALE PRICE OF GOODS RETURNED AND BAD DEBT FOR COMPUTING GROSS TURNOVER OF
SALES FOR SUBSEQUENT RETURN PERIOD.
34A. PARTICULARS TO BE FURNISHED IN CREDIT AND
DEBIT NOTES.
35. MANNER AND
TIME OF PAYMENT OF TAX PAYABLE ACCORDING TO RETURNS.
36. PAYMENT OF
INTEREST FOR DELAYED PAYMENT OR NON-PAYMENT OF TAX PAYABLE BEFORE ASSESSMENT.
36A. MANNER AND TIME OF PAYMENT OF TAX
DEFERRED OR ALLOWED TO PAY IN INSTALLMENTS UNDER SECTION 30A.
37. CHALLAN FOR
PAYMENT OF TAX TO THE STATE BANK OF SIKKIM OR A GOVERNMENT TREASURY.
CHAPTER IVA
PAYMENT OF COMPOUNDED RATE OF
TAX,
TAXABLE LIMIT AND NON-ELIGIBILITY
FOR CLAIM OF INPUT TAX
CREDIT BY THE CLASS OR CLASSES
OF DEALERS REGISTERED UNDER SECTION 26A
37A. CONDITIONS
AND RESTRICTIONS REGARDING PAYMENT OF COMPOUNDED TAX AND REGISTRATION UNDER
SECTION 26A.
CHAPTER V
MANNER OF DEDUCTION OF TAX AT
SOURCE BY STATE AND
CENTRAL GOVERNMENT FROM
PAYMENT OF DEALERS AND IN
EXECUTION OF WORKS CONTRACT
38. DEDUCTION
OF TAX AT SOURCE FROM PAYMENT OF DEALER.
39. DEDUCTION
OF TAX AT SOURCE FROM PAYMENT OF CONTRACTORS IN CASE OF EXECUTION OF WORKS CONTRACT.
40. DEDUCTION
OF TAX AT SOURCE FROM PAYMENTS OF CONTRACTORS PAYING COMPOSITE TAX.
41. REMITTANCE
OF TAX DEDUCTED AT SOURCE TO THE CREDIT OF THE STATE GOVERNMENT.
42. INFORMATION
OF AWARDING OF WORKS CONTRACT.
CHAPTER VI
ASSESSMENT OF TAX, IMPOSITION
OF PENALTY FOR
DEFAULT IN FURNISHING RETURNS,
DETERMINATION OF
INTEREST, DEMAND, COLLECTION
AND RECOVERY THEREOF,
REFUND OF EXCESS PAYMENT
43. NOTICE OF
HEARING TO THE DEALERS FOR THE PURPOSE OF ASSESSMENT OF TAX AND IMPOSITION OF PENALTY.
44. HEARING OF
DEALERS FOR ASSESSMENT AND PASSING OF ASSESSMENT ORDERS.
46. DEMAND
NOTICE FOR TAX AND PENALTY DUE.
47. MANNER OF
SELECTION OF REGISTERED DEALERS FOR AUDIT.
47A. THE AUDIT OF RETURNS, STATEMENTS AND
ACCOUNTS OF DEALERS.
48. DETERMINATION
OF INTEREST FOR DELAYED AND NON-PAYMENT OF TAX ACCORDING TO RETURNS.
49. DETERMINATION
OF INTEREST ON DELAYED OR NON-PAYMENT OF TAX BEFORE ASSESSMENT WHEN NO RETURN
HAS BEEN FURNISHED.
50. DETERMINATION
OF INTEREST FOR DELAYED OR NON-PAYMENT OF ASSESSED TAX BY DEALERS.
51. NOTICE OF
DEMAND FOR PAYMENT OF INTEREST.
52. MANNER OF
PAYMENT OF INTEREST UPON RECTIFICATION.
53. PAYMENT OF
MODIFIED AMOUNT OF TAX, PENALTY AND INTEREST DUE.
53. PAYMENT OF MODIFIED AMOUNT OF TAX, PENALTY
AND INTEREST DUE.
54. MANNER OF
OBTAINING COPY OF CERTAIN ORDERS BY DEALERS.
55. PRESERVATION
OF ASSESSMENT RECORDS.
56. MANNER OF
REFUND IN CONSEQUENCE OF ORDER ON APPEAL, REVISION, ETC.
57. REFUND
ARISING OUT OF RECTIFICATION ORDER DETERMINING INTEREST.
58. MANNER OF
PAYMENT OF INTEREST BY THE COMMISSIONER FOR DELAYED PAYMENT OF REFUND.
59. GARNISHEE
NOTICE FOR DEMAND OF PAYMENT FROM DEBTORS, BANKS, ETC. ON ACCOUNT OF DEALERS.
60. TAX
RECOVERY OFFICER TO RECOVER OUTSTANDING DUES.
61. RECOVERY OF
MODIFIED AMOUNT OF TAX, INTEREST OR PENALTY.
CHAPTER VII
MAINTENANCE OF ACCOUNTS AND
REGISTERS,
INSPECTION, PRODUCTION AND
SEIZURE OF ACCOUNTS AND
PENALTY FOR FAILURE TO ISSUE
INVOICE/CASH MEMO OR BILL
62. MAINTENANCE
OF SALES REGISTERS, BILLS, VOUCHERS, DOCUMENTS, ETC.
62A. AUDIT OF ACCOUNTS OF DEALERS.
63. PERIOD OF PRESERVATION OF ACCOUNTS, BOOKS
OF ACCOUNTS, REGISTERS BY DEALERS.
64. PARTICULARS
TO BE STATED IN RETAIL INVOICE/ CASH MEMO OR BILL IN RESPECT OF SALE PRICE
EXCEEDING TWO HUNDRED RUPEES.
65. SEARCH AND
SEIZURE TO BE IN ACCORDANCE WITH PROVISIONS OF CODE OF CRIMINAL PROCEDURE.
66. AUTHORITY
TO SEARCH ROAD VEHICLE AND SEIZE GOODS AT PLACES OTHER THAN NOTIFIED PLACE.
67. SEALING ANY
HOUSE, ROOM, WAREHOUSE, ALMIRAH, ETC.
CHAPTER VIII
PROCEDURES FOR TRANSPORT OF
CONSIGNMENT OF GOODS,
INTERCEPTION, SEARCH, SEIZURE
AND MEASURES TO PREVENTEVASION OF
TAX AND PENALTIES
68. RESTRICTIONS
ON TRANSPORT OF ANY CONSIGNMENT OF GOODS DISPATCHED FROM ANY PLACE OUTSIDE
SIKKIM IN SIKKIM.
69 PROCEDURE
FOR TRANSPORTING CONSIGNMENTS OF GOODS ACROSS A CHECKPOST.
70 SECURITY
FROM PERSONS OTHER THAN REGISTERED DEALERS FOR ISSUING WAY BILLS.
71. SPECIAL
PROCEDURE FOR TRANSPORT OF GOODS BY CERTAIN ORGANIZATIONS.
72. RESTRICTIONS
ON AND CONDITIONS FOR TRANSPORT OF CONSIGNMENT OF GOODS FROM A PLACE IN SIKKIM
TO ANY OTHER PLACE IN SIKKIM.
73. RESTRICTIONS
ON, AND CONDITIONS FOR TRANSPORT OF ANY CONSIGNMENT OF GOODS BY ANY PERSON, OR
DEALER FROM ANY PLACE IN SIKKIM TO ANY PLACE OUTSIDE SIKKIM.
74. MANNER OF
GIVING CUSTODY OF SEIZED GOODS TO A TRANSPORTER UNDER SUB-SECTION (4) OF
SECTION 68.
75. AUTHORITY
FROM WHOM AND THE MANNER IN WHICH WAY BILLS TO BE OBTAINED BY REGISTERED
DEALERS.
76. AUTHORITY
FROM WHOM AND THE MANNER IN WHICH WAY BILLS TO BE OBTAINED BY PERSONS OR
DEALERS OTHER THAN REGISTERED DEALERS.
77. MAINTENANCE
OF REGISTER OF WAY BILLS.
78. ASSISTANT COMMISSIONER
OR INSPECTOR POSTED IN CHECK POSTS TO FORWARD COPY OF WAY BILLS RETAINED TO
APPROPRIATE ASSESSING AUTHORITY.
79. REPORT OF
UNUSED BLANK WAY BILL FORMS IF LOST, DESTROYED OR STOLEN FROM THE CUSTODY OF A
PERSON OR DEALER.
80. SURRENDER
OF UNUSED BLANK WAY BILL FORMS BY REGISTERED DEALERS FOR CANCELLATION.
81. SURRENDER
OF UNUSED BLANK WAY BILL FORMS BY ANY PERSON, UNREGISTERED DEALER.
82. PUNISHMENT
FOR BREACH OF THE PROVISIONS IN RESPECT OF WAY BILL FORMS.
83. INTERCEPTION,
DETENTION AND SEARCH OF ROAD VEHICLE UNDER SECTION 66.
83A. SEIZURE MEMO OF THE GOODS SEIZED.
84. PROCEDURE
FOR IMPOSITION OF PENALTY FOR TRANSPORTING GOODS IN CONTRAVENTION OF SECTION 65
AND SECTION 71.
85. PROCEDURE
FOR IMPOSITION OF PENALTY ON TRANSPORTER FOR CONTRAVENTION OF PROVISIONS OF
SUB-SECTION (4) OF SECTION 68.
86. FUNCTION
SALE OF SEIZED GOODS FOR DEFAULT IN PAYMENT OF TAX, PENALTY, ETC.
89. MANNER OF
PAYMENT OF THE BALANCE AMOUNT OF SALE PROCEEDS TO THE OWNER OF GOODS AFTER SALE
IN AUCTION.
CHAPTER IX
MANNER OF IMPOSITION OF
PENALTY FOR CONCEALMENT OF SALES
90. MANNER OF IMPOSITION
OF PENALTY FOR CONCEALMENT OF SALES AND PAYMENT OF SUCH PENALTY.
CHAPTER X
APPEAL, REVISION AND REVIEW OF
AN ORDER AND REFERENCE
OF CASES TO THE APPELLATE AND
REVISIONAL AUTHORITY
91. MEMORANDUM
OF APPEAL AND PRESENTATION THEREOF.
92. ENTERTAINMENT
OF APPEALS FOR HEARING.
93. PROCEEDINGS
FOR DISPOSAL OF APPEALS.
94 STAY PETITION,
PRESENTATION AND DISPOSAL THEREOF.
95. FUNCTIONAL
JURISDICTION OF PROVISIONAL AUTHORITIES UNDER SECTION 74 OR SECTION 75.
96. MANNER OF
MAKING APPLICATION FOR REVISION UNDER SECTION 76.
97. PROCEEDINGS
FOR DISPOSAL OF APPLICATION FOR REVISION.
98. STAY OF
REALIZATION OF PENALTY AND ANY ORDER PENDING DISPOSAL OF THE APPLICATION FOR
REVISION.
99. CASES IN
WHICH THE APPLICATIONS FOR REVISION SHALL LIE BEFORE THE APPELLATE AUTHORITY.
100. COPY OF
THE REVISION ORDER TO BE SENT TO APPROPRIATE AUTHORITY.
101. MANNER OF
FURNISHING SECURITY UNDER SECTION 28.
102. MANNER OF
REFUND OF SECURITY.
103. MANNER OF
REALISATION, REFUND OR RECOVERY OF PENALTY NOT PROVIDED ELSEWHERE IN THE RULES.
104. PAYMENT OF
MONEY AFTER COMPOUNDING OFFENCES.
105. FEES
PAYABLE FOR APPEAL, REVISION, REVIEW AND OTHER MISCELLANEOUS APPLICATIONS OR
PETITIONS.