WEST BENGAL VAT
RULES, 2005
CHAPTER-I
PRELIMINARY
1.
Short title and commencement
2.
Definitions
CHAPTER-II
DELEGATION OF COMMISSIONER’S POWER
3.
Restriction and conditions subject to which power to be delegated by
commissioner.
CHAPTER-III
Taxable quantum, registration of
dealer, display of signboard, furnishing of information by the dealers,
amendment and cancellation of certificate of registration, imposition of
penalty for failure to apply for registration or for the failure to furnish
information, and fine for failure to display the certificate of registration
and signboard
4.
Taxable quantum
5.
Application for registration.
6
Issue of certificate of registration.
7
Procedure for replacement of
certificate of registration granted under the West Bengal Sales Tax Act, 1994.
8
Imposition and demand of penalty for
the failure of a dealer to get registration.
9
Display of certificate of
registration and fine for breach.
10
Display of signboard and fine for
breach.
11
Issue of duplicate copy of
certificate of registration.
12
Information to be furnished under section 27A or 27B or 27C and amendment
under section 27A or 27B or 27C or cancellation under clause (a) of sub-section
(1) of section 29 therefor.
13
Declaration in respect of the manager
or other officers of a registered dealer under section 27D.
6
Manner of imposition of penalty on
registered dealer for failure to furnish information under section 27A,Cancellation of the certificate of registration under
section 29 other than cancellation upon information furnished under section
27A.
7
Cancellation under section 30 of certificate of
registration of a dealer dealing with tax-free goods.
8
with tax-free goods.
CHAPTER IV
Enrolment of transporter, carrier or
transporting agent, amendment and cancellation of certificate of enrolment and
penalty for failure to apply for enrolment.
17 Form and manner of
application for certificate of enrolment under sub-section (1) of section 25,
and issue, amendment and cancellation of such certificate of enrolment.
18 Imposition and demand of penalty for the failure of a transporter,
carrier or transporting agent to make application for enrolment.
CHAPTER V
PART
VI
Refund of tax to certain classes of dealers, buyers
etc., the excess payment of tax, penalty or interest arising out of
rectification, re-assessment, appeal, review, refund of the excess amount
deducted at source in respect of works contract and payment of interest by the
Commissioner for delayed payment of refund.
80 Manner of
refund in consequence of order of appeal, revision, etc..
81 Manner of
refund or adjustment of tax deducted at source in respect of works contract, to
a dealer having no liability to pay tax.
82 Refund arising
out of rectification of the order determining interest.
83 Manner of
payment of interest by the Commissioner for delayed payment of refund.
CHAPTER X
Garnishee proceedings and tax recovery proceeding by the
Commissioner.
84 Garnishee
notice for demand of payment from the debtors, banks, etc., on account of
dealers.
85 Application
to the Certificate Officer or Tax Recovery Officer for recovery of outstanding
dues.
86 Modification
of the amount under certificate for recovery and recovery of such modified
amount.
CHAPTER XI
Cases and manner of issuing a tax invoice, invoice, cash
memo or bill, penalty for non-issue or improper issue of tax invoice, invoice,
cash memo or bill, and maintenance of accounts registers, documents etc.,
production, inspection, seizure of accounts, registers, documents etc., furnishing
of information, search and seizure of goods, sealing of house, room, warehouse,
almirah, etc.
PART
A
Cases and manner of issuing a tax invoice, invoice,
cash memo or bill, penalty for non- issue or improper issue of tax invoice,
invoice, cash memo or bill.
87 Maintenance
of accounts, registers, documents, tax invoices, invoices, bills, cash memos,
vouchers, etc.
88 Maintenance
of registers by dealers liable to pay tax on purchase of raw jute.
89 Maintenance
of registers by transporters, carrier or transporting agent.
90 Period of
preservation of accounts, books of account, registers by dealers.
91 Cases and
manner of issuing a tax invoice and particulars to be stated in a tax invoice.
92 Particulars
to be stated in invoice other than tax invoice, cash memo, or bill.
93 Imposition
of penalty under section 65 for contravention of the provisions of section 64.
PART
B
Production of and inspection of accounts, registers,
documents, etc., and furnishing of information, search and seizure of accounts,
registers, documents, etc. of a transporters carrier or transporting agent,
search of goods vehicle, warehouse or load carried by person, seizure of goods
and sealing of house, room, warehouse, almirah etc.
94 Production
of and inspection of accounts, registers, documents, etc. and furnishing of
information.
95 Search and seizure
to be made in accordance with the provisions of the Code of Criminal Procedure.
96 Inspection,
search and seizure of accounts, registers and documents of a transporters,
carrier or transporting agent.
97 Authority to
search goods vehicle or load carried by a person, or warehouse and seize goods
at places other than notified place.
98 Sealing any
house, room, warehouse, almirah, etc.
CHAPTER XII
Restrictions on and procedures for transport of any
consignment of goods, regulatory measures for movement of such goods through
West Bengal, interception, search, seizure and penalty for contravention,
certain measures to prevent evasion of tax on sales within West Bengal.
PART
I
Restrictions on, and procedures for, transport of
goods.
99. Restriction
on transport of any consignment of goods despatched from any place outside West
Bengal.
100. Procedure for transport from railway station, steamer
station, port, airport, or post office, of any consignment of goods despatched
from any place outside West Bengal.
101. Procedure for transport from railway station, steamer
station, port, airport, etc. of any consignment of goods despatched from any
place outside West Bengal and bound for any place outside West Bengal.
102. Procedure for transport of goods into West Bengal by air
courier service under certain situation.
103. Procedure for transporting consignments of goods across or
beyond a check post other than a railway station, steamer station, etc.
104. Procedure for transport from places other than check posts
in West Bengal of consignment of goods despatched from places outside West
Bengal.
105. Security from dealer, other than registered dealer, casual
dealer or any other person, for issuing way bills.
106. Special procedure for transport of goods referred to in
section 73 by certain organisations.
107. Restriction on, and conditions for, transport of any
consignment of goods from one place in West Bengal to any other place in West
Bengal.
108. Restrictions on, and conditions for, transport of any consignment
of goods by casual dealer, dealer or any other person, from any place in West
Bengal referred to in section 73 to any place outside West Bengal referred to
in section 81.
109. Manner of giving custody of seized goods to a transporter
as referred to in second proviso to sub-section (1) or to a person referred to
in first proviso to sub-section (2) of section 76.
110. Authority from whom and the manner in which, waybills to be
obtained by registered dealers.
111. Authority from whom and the manner in which, waybill to be
obtained by registered dealers other than registered dealers or any other
person other than casual dealers.
112. Authority from whom and the manner in which, waybills to be
obtained by casual dealers.
113. Maintenance of register of waybills.
114. Copy of way bills retained by Sales Tax Officers or
Assistant Sales Tax Officers posted in check posts or elsewhere to be forwarded
to appropriate assessing authority.
115. Reporting of loss of blank waybill forms to appropriate
assessing authority.
116. Surrender of unused blank waybill forms by registered
dealers for cancellation.
117. Surrender of unused blank waybill forms by any unregistered
dealer, casual dealer or any other person.
118. Contravention of section 73 or section 81 for unauthorised
use of way bill in Form 50 or Form 51.
119. Punishment for breach of the provisions in respect of
waybill forms.
120. Interception, detention and search of road vehicle under
section 74.
PART
II
Procedure for transport of any consignment of goods
through West Bengal and interception, detention and search of goods vehicle.
121 Manner of
furnishing declaration by transporter at the first check post in West Bengal for
carrying goods through West Bengal.
122 Countersigning
of the declaration in respect of goods transported through West Bengal at the
first check post in West Bengal.
123. Endorsement of countersigned declaration at the last check
post in West Bengal.
124. Interception, detention and search of goods vehicle for
verification under section 80.
PART
III
Procedure for imposition of penalty under section 77
or section 78 or section 79 or section 80, procedure for realisation of
penalty, auction sales of seized goods.
125 Procedure for
imposition of penalty for transporting goods in contravention of section 73 or
section 81.
126 Procedure for
imposition of penalty on transporter or person for contravention of provisions
of second proviso to sub-section (1) or first proviso to sub-section (2) of
section 76.
127 Procedure for
imposition of penalty on transporter or person for contravention of provisions
of section 73 when goods transported are not available.
128 Manner of
imposition of penalty for transporting goods in contravention of the provisions
of section 80.
129 Auction sale
of seized goods for default in payment of tax, penalty, etc.
130 Auction sale
or destruction of certain seized goods in relaxation of rules for auction.
131 Manner of
deposit of the proceeds of auction sale in the Reserve Bank of India or the
Government Treasury.
132 Manner of
payment of the balance amount of sale proceeds to the owner of goods after sale
in auction.
CHAPTER XIII
Manner of imposition of penalty, for non-furnishing or
furnishing of incorrect information in respect of transfer of goods otherwise
than by way of sale, for default in depositing amount of tax collected in
violation of the law, for concealment of sales, for failure to obtain permit
for organising exhibition- cum- sale.
133 Manner of
imposition of penalty under section 30C.
134 Penalty for
default in depositing amount of tax collected in violation of the law.
135 Manner of
imposition of penalty for concealment of sales and payment of such penalty.
136 Procedure for
imposition of penalty under section 101 for contravention of provisions of
section 100.
CHAPTER XIV
Appeal, revision and review of an order and reference of
cases to the West Bengal Taxation Tribunal.
PART
I
Appellate authority, procedure for presentation of
appeal and stay petition.
137 Appellate
authority.
138 Memorandum of
appeal and presentation thereof.
139 Entertainment
of appeals for hearing.
140 Proceedings
for disposal of appeal.
141 Stay
petition, presentation and disposal thereof.
PART
II
Authorities, other than the Appellate and Revisional
Board for revision, procedure for suo motu revision and revision on
application.
142 Functional jurisdiction
of revisional authorities under section 85 or section 86.
143 Proceedings
for suo motu revision by the revisional authorities.
144 Manner of
making application for revision under section 86.
145 Proceedings
for disposal of application for revision.
146 Stay of
realisation of penalty and any order pending disposal of the application for
revision.
PART
III
Procedure for suo motu review or review on
application by the authorities, other than the Appellate and Revisional Board.
147 Proceedings
for suo motu review of assessment orders or any other order.
148 Manner of
making an application for review.
149 Notice before
passing any order likely to affect a dealer adversely during pendency of
appeal, revision or review.
PART IV
Constitution of the Appellate and Revisional Board,
qualification of its members and procedure for revision and review by it and
reference to West Bengal Taxation Tribunal.
150. Qualifications of the members of the Appellate and
Revisional Board.
151. Constitution of the Appellate and Revisional Board.
152. Tenure of the members of the Appellate and Revisional
Board.
153. Conditions of service as a member in the Appellate and
Revisional Board.
154. Appointment of the President of the Appellate and
Revisional Board.
155. Cases in which the applications for revision lie before the
Appellate and Revisional Board.
156. Manner of presenting applications for revision to the
Appellate and Revisional Board.
157. Constitution of Benches for hearing of applications for
revision.
158. Memorandum to the Appellate and Revisional Board for
enhancement of the amount of tax or interest during the pendency of the
application for revision.
159. Application to the Appellate and Revisional Board for
review of its revisional orders.
160. Relaxation of rules for payment of fees for filling of
memorandum for revision or application for review by the taxing authorities
before the Appellate and Revisional Board.
161. Review by the Appellate and Revisional Board on application
by dealer, etc.
162. Suo motu
review of its orders by the Appellate and Revisional Board.
163. Copy of the revisional order to be sent by the Appellate
and Revisional Board.
164. Manner and form of application to the Appellate and
Revisional Board for reference to the Tribunal.
CHAPTER XV
Incentives to industrial units – deferment of payment of
tax by new or expanded industrial units, conditions and restrictions for
deferment and certificate of eligibility therefor, remission of tax payable by
new or expanded units, conditions and restrictions for remission and
certificate of eligibility therefor, exemptions of sales by newly set up
small-scale industrial units, conditions and restrictions for exemption and
certificate of eligibility therefor.
PART
I
Deferment of payment of output tax in respect of sales
of goods manufactured in a newly set up industrial unit or in the expanded
portion of an existing industrial unit.
165. Deferment of payment of output tax in respect of a newly set
up industrial unit or in the expanded portion of an existing industrial unit.
166. Variation of the amount of output tax deferred consequent
upon verification of return in respect of a newly set up industrial unit or in
the expanded portion of an existing industrial unit.
167. Payment of output tax payable or due after assessment,
which is in excess of the balance available amount eligible for deferment in
respect of a newly set up industrial unit or in the expanded portion of an
existing industrial unit.
168. Period to which deferment of output tax payable or due on
assessment relates in respect of a newly set up industrial unit or in the
expanded portion of an existing industrial unit.
169. Deferment of payment of tax during the pendency of the
application for certificate of eligibility or renewal thereof in respect of a
newly set up industrial unit or in the expanded portion of an existing
industrial unit.
170. Payment of output tax not to be deferred in the event of
rejection of application for certificate of eligibility or renewal thereof in
respect of a newly set up industrial unit or in the expanded portion of an
existing industrial unit.
171. Termination of the benefit of deferment of payment of tax
for contravention of provisions of the Act and the rules made there under in
respect of a newly set up industrial unit or in the expanded portion of an
existing industrial unit.
172. Manner of, and time by which, payment of deferred output
tax is to be made by newly set up industrial unit or in the expanded portion of
an existing industrial unit.
173. Payment of deferred output tax even before the expiry of
the period of deferment in respect of a newly set up industrial unit or in the
expanded portion of an existing industrial unit.
174. Creation of loan liability of a dealer having a newly set
up industrial unit or in the expanded portion of an existing industrial unit,
for the amount of output tax deferred and agreement there for.
175. Optional payment of deferred tax before expiry of the
available eligible period.
176. Discharge of loan liability on payment under section 120.
PART II
Remission of tax in respect of sales of goods
manufactured in a newly set up industrial unit or expanded portion of an
industrial unit.
177. Remission of
tax payable by a newly set up industrial unit or the expanded portion of an
existing industrial unit.
178. Variation of the remitted amount of tax consequent upon
verification of return in respect of a newly set up industrial unit or the
expanded portion of an existing industrial unit.
179. Remission of output tax during the pendency of the
application for certificate of eligibility or renewal thereof in respect of a
newly set up industrial unit or the expanded portion of an existing industrial
unit.
180. Output tax not to be remitted in the event of rejection of
application for certificate of eligibility or renewal thereof in respect of a
newly set up industrial unit or the expanded portion of an existing industrial
unit.
181. Discontinuation of the benefit of remission of tax
contravention of the provisions of the Act and the rules made thereunder by a
newly set up industrial unit or the expanded portion of an existing industrial
unit.
PART
III
Information regarding deferment of payment or
remission of tax, certificate of eligibility for deferment of payment of tax or
for remission of tax, application for, and grant of, or renewal, of such
certificate, rejection of such application, and maintenance of accounts.
182 Information regarding
deferment of payment, or remission, of output tax.
183 Requirement
of the certificate of eligibility for deferment of payment of tax or remission
of tax.
184 Manner and
form of application for the certificate of eligibility for deferment of payment
of tax or remission of tax.
185 Disposal of
application for certificate of eligibility for deferment of payment of tax or
remission of tax.
186 Renewal of
certificate of eligibility for deferment of payment of tax or remission of tax.
187 Maintenance
of accounts, vouchers, documents, etc. by the dealer for the purpose of
deferment of payment of tax or remission of tax.
PART
IV
Exemption from tax on sales by newly set up
small-scale industrial unit, conditions and restrictions for exemption and
certificate of eligibility therefor.
188 Tax holiday
for new small-scale industrial units.
189 Conditions and
restrictions for exemption from tax on sales of goods by newly set up
small-scale industrial units.
190 Information
regarding tax holiday.
191 Requirement
of the certificate of eligibility for tax holiday.
192 Manner of
application for certificate of eligibility and disposal of such application.
193 Cessation of
validity of certificate of eligibility.
PART
V
Imposition of penalty for contravention or misuse of
provisions of section 116 and rules made thereunder by a registered dealer
enjoying deferment of payment of tax, remission of tax, or tax holiday under
section 118 of the Act.
194. Manner of
imposition of penalty for contravention or misuse of provisions of section 116
and rules made thereunder.
CHAPTER XVI
MISCELLANEOUS.
195 Circumstances
under which security can be demanded under section 26 or the first proviso to
sub-section (3) of section 80.
196 Forfeiture of
security furnished under rule 120 or rule 196.
197 Circumstances
under which fresh or further security can be demanded.
198 Manner of
furnishing security under section 26 or rule 120.
199 Refund of
security and manner of refund of such security.
200 Manner of realisation,
refund or recovery of penalty not provided elsewhere in the rules.
201 Payment of
money after compounding offences under section 95 or after compounding penalty under
section 30D.
202 Manner of
application to the Commissioner for determination of certain disputed questions
under section 102.
203 Manner of
issue of clearance certificate to a dealer or person.
204 Manner of
issue of clearance certificate to a dealer for receiving payments without
deduction at source for execution of works contract.
205 Commissioner’s
power to transfer or withdraw any application for clearance certificate.
206 Manner of
issuance of permit for exhibition-cum-sale.
207 Fees payable
for appeal, revision, review and other miscellaneous applications or petitions.
208 Service of
notice.
209 Manner of
obtaining permission from Commissioner to act as an authorised representative
or agent on behalf of dealers.