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| CHAPTER V RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND G .VAT ACT | |
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CHAPTER V.
RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND.
29. Returns.
(1) Every Registered dealer shall furnish correct and complete returns in such form, for such period, by such dates and to such authority, as may be prescribed.
(2) The Commissioner may, subject to such terms and conditions as may be prescribed, exempt any dealer from furnishing returns or permit any dealer, -
(a) to furnish for such different periods, or (b) to furnish separate returns relating to various places of business of a dealer in the State for the said period, or for such different period, to such authority, as he may direct.
(3) If the Commissioner has reason to believe that the total turnover of any dealer is likely to exceed the thresholds of turnover specified in subsection (1) of section 3, he may, by notice served in the prescribed manner, require such dealer to furnish returns as if he were a registered dealer, but no tax shall be payable by such dealer, unless he become liable to pay tax under sub-section (1) of section 3.
(4) If any dealer having furnished returns under sub-section (1) or (3) discovers any mistake, error, omission or incorrect statement therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return.
(5) If a registered dealer or any other dealer required to furnish return under this section fails to furnish any return by the prescribed date as required under sub-section (1) or fails to comply with the requirement of notice issued under sub-section (3), the Commissioner shall direct him to pay, in addition to any tax and interest payable or paid by him, by way of penalty a sum of rupees one hundred per month or part thereof for the default period. The penalties specified under this sub-section shall be imposed by the Commissioner notwithstanding the fact that the assessment proceedings have not been initiated against the dealer under section 32, 33 or 34. Any penalty imposed under this sub-section shall be without prejudice to any prosecution for any offence under this Act.
30. Periodical payment of tax and interest on nonpayment of tax.
(1)Tax shall be paid in the manner hereinafter provided, and at such intervals as may be prescribed.
(2) Every registered dealer furnishing return as required by subsection (1) of section 29 shall pay into a Government treasury, in the manner prescribed, the whole amount due from him according to such return and shall furnish along with the return a receipt showing full payment of such amount.
(3) If the revised return furnished by a registered dealer in accordance with sub-section (4) of section 29, shows a higher amount of tax due than shown in the return earlier furnished by him, he shall pay into a Government Returns. Periodical payment of tax and interest on nonpayment of tax.
treasury the remaining amount of tax arising from the revised return alongwith interest on delayed payment of such remaining amount, and furnish alongwith the revised return a receipt showing such payment.
(4) If a registered dealer does not pay the amount of tax payable in accordance with the provisions of sub-section (1), (2) or (3), the Commissioner shall forthwith initiate recovery proceedings under this Act.
(5) Where a dealer does not pay the amount of tax within the time prescribed for its payment under this section, then there shall be paid by such dealer for the period commencing on the date of expiry of the aforesaid prescribed time and ending on date of payment of the amount of tax, simple interest at the rate of eighteen per cent, per annum, on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period.
31. Collection of tax only by registered dealers.
(1) A person who is not a registered dealer shall not collect in respect of any sale of goods any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder.
(2) A registered dealer who has been permitted by the Commissioner to make a lump sum payment under section 14 shall not collect from his purchaser any sum by way of tax on the sales of goods during the period the permission for lump sum tax is valid.
(3) The tax collected and deposited under the provisions of this Act to which a dealer may be held not liable shall not be refunded to the dealer and the amount of such tax shall stand forfeited to the Government.
(4) If any person collects any amount by way of tax in contravention of the provisions of this Act, he shall be liable to pay, in addition to any tax payable, a penalty equal to the amount so collected.
32. Return scrutiny and provisional assessment.
(1) Returns or revised returns furnished by the dealer in accordance with section 29 shall be subject to scrutiny by the Commissioner.
(2) (a) If any dealer has furnished return or revised return according to which,- (i) net amount of tax payable, in accordance with section 13, is nil, or (ii) the amount of tax credit is carried forward for subsequent return, or (iii) the amount of refund is claimed there in, or (iv) the dealer has claimed in his return or the revised return higher amount of tax credit than the admissible amount of tax credit, - then, the Commissioner may, as soon as possible, provisionally assess such dealer for the period of such return or as the case may be, revised return. For the purpose of aforesaid provisional assessment, the Commissioner shall serve on such dealer in the prescribed manner a notice requiring him to explain in writing, on or before the date specified there, the basis on which the dealer has furnished such returns or the revised returns. The Commissioner Collection of tax only by registered dealers.
Return scrutiny and provisional assessment.32 may, after considering such explanation provisionally assess the amount of tax due from such dealer and issue an order in the prescribed form. (b) If the dealer who has been served the notice under clause (a) fails to comply with requirement of clause (a), the Commissioner shall determine the amount of tax payable in the manner as may be prescribed and serve on such dealer an order of the provisional assessment.
(3) Where a registered dealer has not furnished the return in respect of any tax period within the prescribed time, the Commissioner shall, notwithstanding anything contained in section 34, proceed to assess the dealer provisionally for the period for such default. Such provisional assessment shall be made on the basis of past returns or past records or on the basis of information received by the Commissioner and the Commissioner shall direct the dealer to pay the amount of tax assessed in such manner andby such date as may be prescribed.
(4) Where the Commissioner has reason to believe that the dealer has evaded the tax or has claimed more amount of tax credit than the admissible amount of tax credit, he may, after taking into account all relevant materials gathered by him and after giving the dealer a notice in the prescribed form, provisionally assess to the best of his judgment the amount of tax payable by the dealer.
(5) The provisions of this Act shall mutatis mutandis apply to the provisional assessment as if provisional assessment were an audit assessment made under this Act.
(6) Nothing contained in this section shall prevent the Commissioner from making assessment under sections 33 and 34.
33. Selfassessment.
(1) Every registered dealer shall, by such dates and to such authority as may be prescribed, furnish annual return by way of self-assessment in the prescribed form, containing such particulars and accompanied by supporting documents, as may be prescribed.
(2) The amount of tax credit, exemptions and other claims by the dealer in the annual return for which no supporting tax invoice, declarations, certificates, or evidence required under this Act or the Central Act is furnished, shall be self-assessed by the dealer by disallowing such tax credits, exemptions and other claims and by levying the appropriate rate of tax as if the sales or purchases were taxable.
(3) If a dealer has furnished all the returns, revised returns, if any, and annual return within the prescribed period and the Commissioner is satisfied that the returns or as the case may be, revised returns, and annual return are correct and complete, he may accept the annual return by way of selfassessment filed by the dealer and shall assess the amount of tax and interest due from the dealer on the basis of such returns. The Commissioner shall send to such dealer an intimation in the prescribed form regarding the assessment done under this section.
34. Audit assessment.
(1) Subject to the provisions of sub-section (2), the amount of tax due from a registered dealer shall be assessed in the manner hereinafter provided, separately for each year, during which he is liable to pay tax.
Selfassessment. Audit assessment.
(2) Where, (a) the Commissioner is not satisfied with the bonafides of any claim of tax credit, exemption, refund, deduction, concession, rebate; or genuineness of any declaration or evidence furnished by a dealer in support thereof with the self-assessment, or (b) the Commissioner has reason to believe that detailed scrutiny of the case is necessary, the Commissioner may, notwithstanding the fact that the dealer may have been assessed under section 33, serve on such dealer in the prescribed manner a notice requiring him to appear on a date and place specified therein, which may be his place of business or a place specified in the notice, either to attend and produce or cause to be produced the books of account and all evidence on which the dealer relies in support of his returns or to produce such evidence as specified in the notice.
(3) The dealer shall provide all co-operation and reasonable assistance to the Commissioner as may be required in case the proceedings under this section are required to be conducted at his place of business.
(4) If proceedings under this section are to be conducted at the place of business of the dealer and it is found that the dealer is not functioning from such premises or no such premises exists, the Commissioner shall assess to the best of his judgment the amount of tax due from him.
(5) If the Commissioner is unlawfully prevented from conducting the proceedings under this section, he may assess to the best of his judgment the amount of tax due from the dealer and may further direct that the dealer shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum equal to the tax amount.
(6) If any dealer – (a) has not furnished returns in respect of any period by the prescribed date;
(b) has furnished incomplete or incorrect returns for any period ; (c) has failed to comply with the terms of notice issued under sub-section (2);
(d) has failed to maintain books of accounts in accordance with the provisions of this Act or rules made thereunder or has not regularly employed any method of accounting,- the Commissioner shall assess to the best of his judgment the amount of tax due from him.
(7) If the Commissioner is satisfied that the dealer, in order to evade or avoid payment of tax, – (a) has failed to furnish, without reasonable cause, returns in respect of any period or the self-assessment by the prescribed date; (b) has furnished incomplete or incorrect returns for any period; (c) has availed tax credit for which he is not eligible; (d) has employed such method of accounting which does not enable the Commissioner to assess the tax due from him, or (e) has knowingly furnished false or incorrect self assessment,- he shall, after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum equal to twice the amount of tax assessed on account of the said reason in the audit assessment.
(8) If the Commissioner, upon information which has come into his possession, is satisfied that any dealer who has been liable to pay tax under this Act in respect of any period, has failed to get himself registered, the Commissioner shall proceed to assess to the best of his judgment the amount of tax due from the dealer in respect of such period and all subsequent periods. In making such assessment, he shall give the dealer an opportunity of being heard. The Commissioner may, if he is satisfied that the default was without reasonable cause, direct that the dealer shall pay, by way of penalty, in addition to the amount of tax so assessed, a sum equal to the amount of tax assessed or a sum of rupees five thousand, whichever is more.
(9) No assessment under sub-sections (2), (5), (6) or (7) shall be made after the expiry of four years from the end of the year in respect of which or part of which the tax is assessable.
(10) No assessment under sub-section (8) shall be made after the expiry of eight years from the end of the year in respect of which or part of which the tax is assessable: Provided that where any assessment is required to be made in pursuance of an order of any court or authority, such fresh assessment shall be made at any time within two years from the date of such order: Provided further that in computing the period of limitation for the purpose this section, any period during which assessment proceedings are stayed by an order or injunction of any court or authority shall be excluded.
(11) Any assessment made or penalty imposed under this section shall be without prejudice to prosecution for any offence under this Act.
(12) Where in the case of a dealer, the amount of tax assessed for any period under this section or reassessed for any period under section 35 exceeds the amount of tax already paid under sub-section (1), (2) or (3) of section 30 by the dealer in respect of such period by more than twenty five per cent of the amount of tax so paid, there shall be levied on such dealer a penalty not exceeding one and one-half times the difference between the tax paid under section 30 and the amount so assessed or reassessed.
35. Turnover Escaping assessment.
(1) Where after a dealer has been assessed under section 32, 33 or 34 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of the taxable turnover of the dealer in respect of any period has,--
Turnover escaping assessment.
(a) escaped assessment; or (b) been under-assessed; or (c) been assessed at a rate lower than the rate at which it is assessable; or (d) wrongly been allowed any deduction therefrom; or (e) wrongly been allowed any tax credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgment, the amount of tax due from the dealer in respect of such turnover which comes to his notice subsequently, and the provisions of this Act shall, so far as may be, apply accordingly. (2) No order shall be made under sub-section (1) after the expiry of five years from the end of the year in respect of which or part of which the tax is assessable;
36. Refund of Excess payment.
(1) Subject to other provisions of this Act and the rules, the Commissioner may refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him: Provided that, the Commissioner shall first apply such excess towards the recovery of any amount due under this Act or the earlier laws and shall then refund only the balance amount, if any: Provided further that no such adjustment under the proviso shall be made towards a recovery of an amount due that has been stayed by an appellate authority.
(2) Where any refund is due to any dealer, according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due and payable as per the returns furnished under section 29 for any subsequent period in the year: Provided that the amount of tax, or penalty, interest or surety forfeited or
all or any of them due from and payable by the dealer on the date of such adjustment, shall first be deducted from such refund before making the adjustment.
37. Provisional refund.
(1) If a registered dealer has filed any return as required by or under this Act, and such return shows any amount to be refundable to the dealer, then the dealer may apply in such form and in such manner as may be prescribed, to the Commissioner for grant of provisional refund pending assessment.
(2) Subject to the provisions of sub-section (3), the Commissioner Refund of excess payment. Provisiona l refund.
may require the aforesaid dealer to furnish a Bank Guarantee or other security as may be prescribed, for an amount equal to the amount of refund. On receipt of such guarantee or other security, the Commissioner may, subject to rules, grant provisional refund to the dealer.
(3) The Commissioner may direct that assessment under section 32 of such dealer in respect of the period covered by the said return be taken up as early as practicable and adjust the grant of provisional refund against tax due, if any, as a result of the assessment.
(4) If, on assessment, the provisional refund granted under sub-section (2) is found to be in excess, then such excess shall be recovered as if it is a tax due from the dealer under this Act and the interest on such tax shall be charged at the rate of eighteen percent per annum, for the period from the date of grant of provisional refund, till the date of assessment
38. Interest on refund.
Where refund of any amount of tax becomes due to the dealer by virtue of an order of assessment under section 34, he shall subject to the provision of this section be entitled to receive in addition to the amount of tax, simple interest at the rate of six per cent per annum on the said amount of tax from the date immediately following the date of the closure of the accounting year to which the said amount of tax relates to the date of order of assessment: Provided that where the dealer has paid any amount of tax after the closure of the accounting year and such amount is required to be refunded, no interest shall be payable for the period from the date of closure of such accounting year to the date of payment of such amount.
(2) A registered dealer entitled to refund in pursuance of any order other than referred to under sub-section (1) or in pursuance of any order by any court, shall subject to rules, be entitled to receive, in addition to the refund, simple interest at the rate of six per cent for the period commencing after thirty days from the date of such order till the date of payment of amount of such refund. The interest shall be calculated on the amount of refund due after deducting therefrom any tax, interest, penalty or any other dues under this Act or under the Central Act. If, as a result of any order passed under this Act, the amount of such refund is enhanced or reduced, such interest shall be enhanced or reduced accordingly: Provided that where the amount becomes refundable by virtue of an order of the appellate authority or revision authority or of a court, the interest under the provisions of this section shall be payable from the date immediately following the expiry of the period of thirty days from the date of receipt of the order of the appellate authority or revision authority or the court, by the officer whose order forms the subject matter of the proceedings before the appellate authority or revisional authority or the court to the date of refund. Explanation 1.-- For the purposes of this section, where the refund of tax, whether full or in part, includes refund of any amount of tax paid after the date prescribed for making the last payment of any period covered by the return, then the interest, in so far as it relates to the refund arising from such payment, shall be calculated from the date of such payment to the date of such order.
Interest on refund.
Explanation 2.-- If the delay in granting the refund within the period of thirty days aforesaid is attributable to the said dealer, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which the interest is payable. Explanation 3.-- Where the refund of a sum deposited as a pre-condition for entertainment of appeal under sub-section (4) of section 73 becomes due on account of appeal being decided in dealer’s favour, the ‘date of order’ for the purposes of this section shall be- (a) in the case where the case has been remanded by the appellate authority, the date of the order made in pursuance of the order of the appellate authority; and (b) in any other case, the date of the order of the appellate authority.
(3) Where the realization of any amount remains stayed by the order of any court or authority and such order is subsequently vacated, interest shall be payable also for any period during which such order remained in operation.
39. Power to Withhold refund in certain cases.
(1) Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue, he may, after giving the dealer an opportunity of being heard, withhold the refund till such time as he may determine.
(2) Where a refund is withheld under sub-section (1), the dealer shall be entitled to interest as provided under section 38, if as a result of the appeal or further proceeding he becomes entitled to refund.
40. Refund of tax for certain categories.
(1) Subject to such terms and conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the official gazette, authorize the Commissioner to grant refund of the amount of tax separately charged by any registered dealer to any class of persons who have purchased the goods from such dealer. (2) Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which it is so laid or session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect t.
(3) Any person, so entitled for refund under sub-section (1) may apply to the prescribed authority in the manner and within the time as may be prescribed. The Commissioner shall subject to provisions of this Act grant such refund to such person.
41. Remission of tax, penalty or interest.
(1) Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest in case of double taxation or to redress an inequitable situation, remit by an order either generally or specially, the whole or any part of the tax, penalty or interest Power to withhold refund in certain cases. Refund of tax for certain categories. Remission of tax, penalty or interest. payable in respect of any period by any dealer or a class of dealers or of any specified class of sales or purchase.
(2) The Commissioner may, in such circumstances and subject to such conditions and within such limit as may be prescribed remit the whole or any part of the tax, penalty or interest payable, in respect of any period, by any dealer.
42. Payment And recovery of tax and interest on
(1) The amount of tax assessed, reassessed or becoming payable for any period under section 32, 33, 34, 35, 75 or 79, less any amount already paid by the dealer in respect of such period, shall together with penalty and interest if any that may become payable under any of the provisions of this Act, be paid by the dealer or the person liable therefor into a Government treasury or in such other manner as may be prescribed within thirty days from the date of service of notice of demand issued by the Commissioner for this purpose.
(2) On an application by the dealer, the Commissioner may in respect of any particular dealer or person and for reasons to be recorded in writing, extend the time for payment or allow payment by installments, subject to such conditions as he may think fit to impose in the circumstances of the case.
(3) In a case where payment by installments is allowed under subsection (2) and the dealer or the person liable for such payment commits default in paying any one of the installments within the time fixed by the Commissioner under that sub-section, the dealer or the person shall be deemed to be in default in respect of the whole of the amount then outstanding and the other installments shall be deemed to have been due on the same date as the installment in default. (4) Interest at the rate of eighteen per cent per annum shall be charged for the period as may be extended or the installments as may be granted under sub-section (2).
(5) If the amount of tax and penalty, if any, is not paid within the time specified in sub-section (1) or extended under sub-section (2), as the case may be, the dealer or the person liable therefor shall be deemed to be in default in respect of that amount.
(6) Where the amount of tax assessed or reassessed for any period, under section 34 or section 35, subject to revision, if any, under section 75, exceeds the amount of tax already paid by a dealer for that period, there shall be paid by such dealer, for the period commencing from the date of expiry of the time prescribed for payment of tax under sub-section (1), (2) or (3) of section 30 and ending on date of order of assessment, reassessment or, as the case may be, revision, simple interest at the rate of eighteen per cent per annum on the amount of tax not so paid or any less amount thereof remaining unpaid during such period.
(7) Where a dealer does not pay the amount of tax falling under subsection (1) on or before the prescribed date, then there shall be paid by such dealer for the period commencing on the specified date and ending on the date of payment, simple interest at the rate of eighteen per cent per annum on the amount of tax not so paid or any less amount thereof remaining unpaid during such period :
Payment and recovery of tax and interest on delayed. Provided that where security, other than in the form of surety bond, has been furnished by a dealer under sub-sections (1) and (2) of section 28, the Commissioner may, for good and sufficient reasons to be recorded in writing, realise any amount of tax, penalty or interest remaining unpaid as aforesaid or part thereof by ordering forfeiture of the whole or any part of the security.
43. Continuation of certain recovery proceedings.
Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act (hereinafter in this section referred to as "Government dues") is served upon any dealer and any appeal, revision application is filed or other proceeding is initiated in respect of such Government dues, then -
(a) where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the dealer another notice of demand only in respect of the amount by which such Government dues are enhanced and any recovery proceeding in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision application or proceeding may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;
(b) where such Government dues are reduced in such appeal, revision or in other proceeding—
(i) it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand; (ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceeding is pending; (iii) any recovery proceedings initiated on the basis of the notice demand served upon him prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.
44. Special mode of recovery.
(1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last known address, require,--
(a) any person from whom any amount of monies is due, or may become due, to a dealer on whom notice has been served under sub-section (1), or
(b) any person who holds or may subsequently hold monies for or on account of such dealer, to pay to the Commissioner, either forthwith upon the monies becoming due or being held or within the time specified in the notice (but not before the monies becomes due or is held as aforesaid) so much of the monies as is sufficient to pay the amount due by the dealer in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount. Continuation of certain recovery proceedings. Special mode of recovery.
Explanation.-- For the purposes of this sub-section, the amount of monies due to a dealer from, or monies held for or on account of a dealer by any person, shall be calculated by the Commissioner after deducting therefrom such claims, if any, lawfully subsisting, as may have fallen due for payment by such dealer to such person.
(2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.
(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt.
(4) Any person discharging any liability to the dealer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax, penalty and interest, whichever is less.
(5) Where a person to whom a notice under this section is sent objects to it by a statement in writing that the sum demanded or any part thereof is not due or payable to the dealer or that he does not hold any monies for or on account of the dealer, the Commissioner shall hold an inquiry and after giving to such person or dealer a reasonable opportunity of being heard, make such order as he thinks fit.
(6) Any amount of monies which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrears of land revenue.
(7) The Commissioner may apply to the court in whose custody there is monies belonging to the dealer for payment of the amount of such monies towards the outstanding amount of tax, interest and penalty payable by the dealer.
45. Provisional attachment.
(1) Where during the pendency of any proceedings of assessment or reassessment of turnover escaping assessment, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may by order in writing attach provisionally any property belonging to the dealer in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).
46. Special powers of tax authorities for recovery of tax as arrears of land revenue. Bom. V. of 1879.
(1) For the purpose of effecting recovery of the amount of tax, penalty or interest due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue – (i) the Commissioner, the Special Commissioner, Additional Commissioner and the Joint Commissioners shall have and Dexercise all Provisional attachment. Special powers of tax authorities for recovery of tax as arrears of land revenue. Bom. V. of 1879.
the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879. (ii) the Deputy Commissioners and Assistant Commissioners shall have and exercise all the powers (except the powers of arrest and confinement
of a defaulter in a civil jail) and perform all the duties of the Assistant Collector or Deputy Collector under the said Code. (iii) the Commercial Tax Officers shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a civil jail) and perform all the duties of the Mamlatdar under the said Code. (2) Every order passed in exercise of the powers conferred by subsection (1) shall, for the purpose of section 73, 75, 78, 79 or 94, be deemed to be an order passed under this Act.
47. Transfer to defraud revenue. void.
Where a dealer after any tax has become due from him creates a charge on or parts with the possession by way of sale, mortgage, exchange or any other mode of transfer whatsoever of any of his property in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the dealer.
48. Tax to be First charge on property.
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer, or as the case may be, such person.
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