YOGESH KANSAL AND COMPANY

(1) The State Government may, after previous publication and by notification in the official

Gazette, make rules or any amendments thereto for carrying out the purposes of this

Act.

Provided that if the State Government considers it necessary to bring the rules or

any amendments thereto into force at once, it may make such rules or amendments thereto,

without previous publication in the official gazette.

(2) In particular and without prejudice to the generality of the foregoing power, the State

Government may make rules prescribing -

(a) all matters which under any provision of this Act are expressly required to be or may be

prescribed under this Act :

(b) 2Omitted2

(5) of section 4;

(d) the limit under sub-section (1) of section 5 and clause (b) of sub-section (2) of section 10:

(e) the manner in which proceedings shall be instituted under sub-section (1) of Section 6;

6 (ea) the manner in which the payment of tax by the sub-contractor under clause (b) and by

the sub-contractor that the contractor has opted for composition, under clause (c) of subsection

(1) of section 7 shall be proved; 6

23. (eb) the manner in which recognition certificate shall be obtained under sub-section

(5) of section 10-A and the manner and the form in which declaration shall be issued

under sub-section (6) of section 10-A; 23.

(f) the rate for the purpose of determination of the lumpsum to be paid, the manner in which

the lumpsum may be determined and the time within which and manner in which the

payment of such lumpsum may be made under sub-section (1) of section 11.

3/4 (fa) the restrictions and conditions subject to which permission may be granted to a

registered dealer to pay a lump sum in lieu of tax by way of composition, the rate and the

manner of determining such sum under Section 11A. 3/4

(g) the manner and period in which input tax rebate shall be claimed by or be allowed to a

registered dealer 2or a person other than a registered dealer2 under Section 14.

(h) (i) the manner in which a dealer shall get himself registered under sub-section (1) and

the period within which a dealer shall get himself registered under clause (a) of subsection

(2) of section 17,the form and manner in which the application for grant of a

registration certificate shall be made under sub- section (3)of section 17;

(ii) the form of a registration certificate under sub-section (4) of Section 17 and the

manner of granting a registration certificate and verification of the particulars given in the

application for grant of a registration certificate under the said section;

(iii)the time within which and the authority to whom information regarding the changes of

business shall be furnished under sub-section (8) of section 17 ;

(iv) the amount for which the security may be demanded and the manner of payment of

such security under sub-section (12) of section 17.

(i) (1) the manner of service of notice and the authority to whom, the period for which,

the form in which, the manner in which and the dates by which returns shall be

furnished under sub- section (1) of Section 18;

(2) the manner in which and the time within which revised return shall be furnished

under sub-section (2) of Section 18;

(3) the form and manner in which, the period for which and the date by which the

statement shall be furnished under clause (b) of sub-section (1) of section 18;

(4) the form of notice under clause (b) of sub-section (5) of section 18

2 (i a) (1) the manner in which tax audit is to be undertaken under sub-section (1) of section

19;

(2) the form of notice under sub-section (6) of section 19; 2

(j) (i) the conditions and restrictions subject to which assessment may be made for part

of a year;

(ii)the form of notice and manner in which tax shall be assessed/re-assessed under

sub-sections (4),(5), and (6) of Section 20, and re-assessed under section 21 :

10 (iii) the restrictions and conditions subject to which and the manner in which option

to pay lump sum amount in lieu of penalty under section 21, 52, 55 and 57 or in lieu

of tax, interest and penalty under section 55-A shall be exercised; 10

(k) (i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax

practitioner shall get himself enrolled under sub-section (3) of Section 23;

(ii) the form of enrollment certificate under sub-section (4) of Section 23;

(l) (i) the manner in which, the time within which and the intervals at which the tax shall be

paid under sub-section (1) of Section 24;.

(ii) the manner in which the amount of tax due shall be paid to Government under subsection

(2) of section 24 and the terms and conditions subject to which permission for

payment by book adjustment may be granted under sub-section (4) of Section 24;

(iii) the form of notice to be issued under sub-section (5) of section 24;

(iv) the restrictions and conditions subject to which further time may be granted by the

Commissioner under sub-section (7) of Section 24;

(v) the manner in which and the period within which the Commissioner shall inform the

dealer or person and the authority regarding recovery of arrears of tax under subsection

(11) of Section 24;

(vi) 2omitted2

(vii) the form of notice and the manner in which and time within which the tax payable in

advance shall be paid under sub-section (3) of section 25;

(viii) the manner in which any amount deducted by the purchaser or the person letting out

the contract shall be paid and adjusted under sub-section (4) and (5) of Section 26,

6 the form of certificate to be issued under sub-section (3) of section 26 and the

manner in which it is to be obtained, 6 and the form and manner in which the

authority to whom and the period within which statement shall be furnished under

sub-section (8) of the said section ;

(viii-a)

the form of certificate to be issued under sub-section (2) of section 26-A

and the manner in which it is to be obtained and the manner in which any

amount deducted by the purchaser shall be adjusted under sub-section

(3) of Section 26-A; 10

(ix) the form and manner in which and the authority by whom the certificate shall be

issued under section 27;

(x) the form of notice to be given under sub-section (1) of section 28 :

(m) (i) the form of notice to be given under sub-section (3) of Section 35;

(ii) the form of the notice and the manner of publication of the notice under sub-section

(5) of section 35;

(iii) the form of application in which refund may be claimed under sub-section (6) of

Section 35;

(n) the manner in which, the refund shall be made under sub-section (1) of Section 37;

(o) the date by which the accounts shall be got audited and the form and manner in which

and the time within which report of audit shall be furnished under section 39;

(p) 10 (i) the particulars which shall be given in the Act, invoice, cash memorandum, issued

under section 40;

10 (ii) the manner in which authentication shall be done under sub-section (1A) of section

40; 10

(q) the restrictions and conditions subject to which the Commissioner may delegate under

section 41 his powers and duties under this Act ;

(r) 2the prescription of further powers of authorities under clause (v) of sub-section (1) of

section 43; 2

(s) (i) the manner in which appeal may be filed under Section 46 and sub-sections 2 (3) and

(5) 2 of section 47;

(ii) 2the procedure to be followed by the Appellate 2Authority2 or the Appellate Board in

disposing of appeals under sub-section 2 (8) 2 of Section 46; 2

(iii) the form of notice under sub-section 2 (2) 2 of section 47;

(iv) the procedure for and other matters including fees incidental to the disposal of

appeals, applications for revision or rectification of mistake under Section 46, 47 or

54 and other miscellaneous applications or petitions for relief under this Act;

(t) the value of the Court fee stamps which an appeal or application for revision shall bear,

under section 49;

(u) the form of notice to be issued under sub-section (2) of section 52;

(v) the form of notice to be given under clause (ii) of the proviso to sub-section (1) of

section 54;

(w) (i) the conditions subject to which the Commissioner may require the production of

accounts, register or documents or to furnish any other information under sub-section

(3) of Section 55;

2(ia) the form of notice under proviso to sub-section (4) of Section 55; 2

(ii) the form of notice to be served under clause(b) of sub-section (6) of section 55;

(iii) the manner in which goods shall be disposed off under clause (f) of sub-section (6) of

Section 55;

(iv)(a) the manner in which check posts be set up or barriers be erected, the manner in

which and the fee on payment of which the declaration shall be obtained, the form

and manner in which a declaration and other documents to be delivered or filed, the

manner in which goods shall be seized or released, the form of notice to be served,

the manner in which penalty shall be deposited, the manner in which the goods

seized shall be sold, the period for which the declaration and other documents shall

be preserved by the consignee under section 57,

(b) the restrictions subject to which any vehicle may be intercepted under section 57;

(ii) the form and the manner, in which, the date by which and authority to whom the

particulars of goods transported shall be furnished under section 61;

(d) the authority to whom, the time within which and the form in which information shall be

furnished under section 62,.

(x) the conditions subject to which the Commissioner may authorise the persons appointed

under Section 3 to assist him to investigate under sub-section (4) of Section 64 all

offences under this Act;

(y) the form and the manner in which, the authority by whom, the time within which and the

period for which tax clearance certificate shall be issued under Section 65;

(z) the form and manner in which application shall be made to the authority and the

procedure according to which the authority shall pass an order under section 70;

(a-1) (i) the manner and period in which input tax rebate shall be claimed or be allowed

under section 73;

(ii) the form and manner in which and the period within which the particulars of the

stock of goods shall be furnished under sub-section (1) of section 73.

(b-1) (i) how and within what time applications, information and notice shall be made,

furnished or served under this Act;

(ii) the duties and powers of officers appointed for the purpose of enforcing the

provisions of this Act; and

(iii) general regulation of the procedure to be followed and the form to be adopted in the

proceedings under this Act.

(3) The power to make rules under this Section shall include the power to give retrospective

effect from a date not earlier than the date of commencement of this Act to the rules or any

one of them.

(4) In making any rule the State Government may direct that -

(a) a breach thereof shall be punishable with fine not exceeding five hundred rupees,

and if the offence is a continuing one, with a fine not exceeding twenty five rupees for

every day the offence continues; and

(b) in respect of contravention of any rule, the Commissioner may impose a penalty not

exceeding five hundred rupees :

Provided that no such penalty shall be imposed without giving the person concerned a

reasonable opportunity of being heard.

(5) All rules made under this Section shall, as soon as may be after they are made, be laid

on the table of Legislative Assembly.