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ASSAM VALUE ADDED TAX ACT, 2003
To provide for the imposition and collection of tax on sales or purchases of goods in the State of Assam and for matters connected therewith and incidental thereto.
Whereas it is expedient to consolidate the law relating to the imposition and collection of tax on sales or purchases of goods in the State of Assam.
It is hereby enacted in the Fifty-fourth Year of the Republic of India as follows :-
To provide for the imposition and collection of tax on sales or purchases of goods in the State of Assam and for matters connected therewith and incidental thereto.
Whereas it is expedient to consolidate the law relating to the imposition and collection of tax on sales or purchases of goods in the State of Assam.
It is hereby enacted in the Fifty-fourth Year of the Republic of India as follows :-
(1) This Act may be called The Assam Value Added Tax Act. 2003
(2) It extends to the whole of Assam.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette appoint, and different dates may be appointed for different provisions of this Act.
In this Act, unless the context otherwise requires,-
(1) "agriculture" with all its grammatical variations and cognate expressions, includes floriculture, horticulture, the raising of crops, grass of garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding, the mere cutting of wood or grass, gathering of fruit, raising of man-made forests or rearing of seedlings or plants;
Explanation- For the purposes of this clause and clause (7), the expression "forest" means the forest to which the Indian Forest Act, 1927, in its application to the State of Assam, applies; (Central Act 16 of 1927)
(2) "agriculturist" means a person who cultivates land personally for the purpose of agriculture;
(3) "Appellate Authority" means a person not below the rank of the Deputy Commissioner of Taxes authorised as such by the State Government under sub-sect
(1) The Government may, for carrying out the purposes of this Act, appoint a person to be the Commissioner and as many other officers as mentioned in sub-section (2) to assist him as it thinks fit.
(2) There shall be the following taxing authorities to assist the Commissioner:
(a) Additional Commissioner of Taxes;
(b) Joint Commissioner of Taxes;
(c) Deputy Commissioner of Taxes;
(d) Assistant Commissioner of Taxes;
(e) Superintendent of Taxes;
(f) Inspector of Taxes;
(g) any other person appointed as such by the Government.
(3) The Commissioner shall perform his functions in respect of the whole of the State of Assam and the other officers shall perform their functions in respect of such area or areas or of such dealers or classes of dealers or of such cases or c
(1) The Government shall, by notification with effect from a date specified therein, constitute an Appellate Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act.
(2) Pending constitution of the Tribunal and till the date specified in the notification under sub-section (1). the Assam Board of Revenue shall act as Tribunal for the purpose of this Act and on the date aforementioned all proceedings pending before the Assam Board of Revenue, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).
(3) The Tribunal shall consist of a Chairperson and as many other members as the Government may, from time to time, think it necessary to perform the functions assigned to the Appellate Tribunal by or under this Act.
(4) The Chairperson shall be a person who is or has been a Judicial Officer not below the rank of a Distric
(1) The Commissioner may, by notification in the Official Gazette, constitute a Vigilance Cell with officers appointed to assist him under sub-section (2) of section 3, for discharging the functions specified in sub section (2), and one of the officers constituting the Cell shall be declared the Chief Officer of the Cell.
(2) The Vigilance Cell, on information or of its own motion or when the Commissioner so directs, shall carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and send a report thereof to the Commissioner.
(3) The Vigilance Cell for the purpose of holding investigation or inquiry under sub-section (2) shall exercise all the powers under section 61, 73, 74, 75, 76, 77, 78, 95 and 96 and any other power under this Act as the Commissioner may invest upon it.
(4) The Commissioner, on receipt of the report
The Commissioner and all officers appointed under section 3 and the Chairperson and members of the Appellate Tribunal shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860.
The Commissioner and all officers appointed under section 3 and the Chairperson and members of the Appellate Tribunal shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 1860.
(1) Subject to other provisions of this Act, every dealer who has been liable immediately before the appointed day to pay tax under the Assam General Sales Tax Act. 1993, shall, with effect from the appointed day for the purpose of this section, be liable to pay tax in accordance with the provisions of this Act. (Assam Act XII of 1993)
(2) Subject to other provisions of this Act, every dealer to whom sub-section (1) does not apply, and whose turnover of sales or purchases calculated from the commencement of any year after the appointed day first exceeds the taxable quantum within such year, shall, with effect from the date immediately following the day on which his turnover exceeds the taxable quantum, be liable to pay tax in accordance with the provisions of this Act.
(3) A dealer registered under the Central Sales Tax Act. 1956. who is not liable to pay tax under sub-section (1) or subsection (2), shall nevertheless be
(1) Nothing 1 contained in this Act or the rules made thereunder shall be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place,-
(a) in the course of inter-state trade or commerce or
(b) outside the State, or
(c) in the course of import of the goods into or export of the goods out of the territory of India.
Explanation.- For the purpose of this Act, for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (a), clause (b) and clause (c) the provisions of section 3, 4 and 5 of the Central Sales Tax Act. 1956 respectively, shall apply. (Central Act 74 of 1956)
(1) The sale of goods listed in the First Schedule shall be exempt from tax subject to conditions and exceptions, if any, set out therein.
(2) The sales of goods in the course of export out of the territory of India failing within the scope of Section 5 of the Central Sales Tax Act. 1956 shall be zero-rated.
(3) Any sale of goods made by a registered dealer from a Domestic Tariff Area (DTA) to a unit located in a Special Economic Zone (SEZ) shall be zero-rated.
(4) Any sale of goods made by a registered dealer from a Domestic Tariff Area (DTA) to an Export Oriented Unit (EOU) shall be zero-rated.
(5) Any sale of goods made by a unit located in a Special Economic Zone (SEZ) or an Export Oriented Unit (EOU) to another unit located in another Special Economic Zone (SEZ) or to another export oriented unit, shall be exempt from payment of tax.
Explanation.-
(1) Every dealer, who is liable to pay tax for any year under section 7, shall pay output tax on his taxable turnover for such year-
(a) In respect of goods specified in the Second, Third and Fifth Schedule, at every point of sale of such goods within the State, all the rate or rates specified therein and.
(b) in respect of goods specified in the Fourth Schedule, at the first point of sale of such goods within the State, at the rate or rates specified therein:
Explanation1- When an Oil Company, as may be specified in the rules, sells any petroleum product other than Crude oil mentioned in the Fourth Schedule to another oil company for the purpose for re-sale by the latter, such inter-se sale between the Oil Companies shall not be deemed to be the first point of sale in the State but the sale by the purchasing oil company to another person not being an oil company, shall be deemed to be the first poi
For the purpose of this Act, "taxable turnover" in relation to a dealer liable to pay tax on sale of goods means that part of the dealer's gross turnover during the prescribed period which remains after deducting therefrom.-
(a) the turnover of sales of goods specified to be exempt from tax in the First Schedule;
(b) the turnover of sales of goods which are shown to the satisfaction of the Prescribed Authority to have taken place.-
(i) in the course of inter-state trade or commence; or
(ii) outside the State; or
(iii) in the course of import of goods into or export of the goods out of the territory of India.
Explanation- Sections 3, 4 and 5 of the Central Sales Tax Act. 1956 shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in sub-clause (i), sub-clause (ii) or sub-
Every dealer who in the course of his business purchases any taxable goods from any person, in the circumstances in which no tax under section 10 is leviable on the sale price of such goods, shall be liable to pay tax on the gross turnover of purchase of such goods, if after such purchase, the goods are,-
(i) used or disposed of in any manner other than by way of sale in the State, or
(ii) consumed or used in the manufacture of tax free goods specified in the First Schedule, or
(iii) consumed or used in the manufacture of taxable goods, and such manufactured goods are disposed of otherwise than by way of sale in the State or in the course of inter-state trade and commerce or export out of the territory of India, or
(iv) despatched to a place outside the State other than as a result of sale in the course of inter-state trade or commerce or export out of the territory of Ind
(1) Adjustments as provided under this section shall be made where, in relation to a sale of taxable goods by any registered dealer,-
(a) the sale has been cancelled; or
(b) the nature of that sale has been fundamentally varied or altered, resulting in a change in the rate of tax applicable to that sale; or
(c) the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; or
(d) the goods or part of the goods sold have been returned to the seller within six months from the date of sale, and as a result of the occurrence of any one or more of the above-mentioned events, if-
(i) the amount of tax shown as charged in the tax invoice issued by a seller in respect of such sale, becomes incorrect in relation to the amount of tax properly chargeable on that sa
(1) Subject to the other provisions of this section, any registered dealer who makes purchases from another registered dealer of taxable goods other than the goods specified in the Fourth Schedule within the State, shall be eligible for input tax credit.
(2) The dealer availing of the input tax credit shall maintain the register and the books of accounts in the manner as may be prescribed.
(3) The input tax credit shall be allowed to the extent of the amount of tax paid by the purchasing dealer on his purchase of taxable goods other than the goods specified in the Fourth Schedule, made in the State, from a registered dealer holding a valid certificate of registration, which are intended for the purpose of.-
(a) sale or re-sale by him in the State; or
(b) sale in the course of inter-state trade or commerce; or
(c) sale in the course of export out of th
(1) If the input tax credit of a registered dealer other than an exporter selling goods outside the territory of India determined under this Act for a period exceeds the tax liability for that period, the excess credit shall be set off against any outstanding tax, penalty or interest under this Act.
(2) The excess input tax credit after adjustment under sub-section (1) may be carried over as an input tax credit to the subsequent period or periods :
"Provided that if a registered dealer has an excess tax credit for twenty four consecutive months, he shall make an application for refund of such unadjusted input tax credit and the Prescribed Authority shall ordinarily refund him the excess credit within three months of the receipt of the application."
(3) In case where input tax credit is carried forward, a quarterly credit statement may be forwarded to the dealer concerned and the claims be reconcile
(1) The net tax payable by a registered dealer for a tax period shall be the difference between the output tax plus purchase tax, if any, and the input tax, which can be determined by the following formula :
Net tax payable = (O+P)-1
where 'O' denotes the output tax payable for any tax period as determined under section 10, 'P' denotes the purchase tax paid by a registered dealer for any tax period as determined under section 12 and 'I' denotes the input tax paid or payable for the said tax period as determined under section 14.
(2) The net tax payable by a dealer liable to pay tax, but not registered under this Act, for a tax period, shall be equal to the output tax payable for the said tax period as determined under section 10.
(3) If the amount calculated under sub-section (1) is a negative quantum,-
(a) the same shall be adjusted at the option of the
The Government may, by notification in the Official Gazette, add to or omit from any Schedule any entry or entries or transpose any entry or part of entries or the rate or rates or the point or points of levy or otherwise amend or modify any Schedule, prospectively or retrospectively, and thereupon the Schedule shall be deemed to have been amended accordingly.
Provided that the Government shall not very the rate of tax so as to enhance it, in any case, exceeding forty paise in a rupee.
(1) Notwithstanding anything contained in the Sale of Goods Act, 1930, for the purpose of this Act, the time of sale of goods shall be deemed to be the earliest of the following, (Central Act 3 of 1930)
(a) issue of the tax Invoice,
(b) receipt of payment, in full or in part;
(c) transfer of title or poselession of the goods or incorporation of the goods in the course of execution of any work contract.
(2) For the purpose of the clause (43) of section 2, a sale of purchase shall be dammed to have taken place in the state-
(a) in case falling under sub-clause (ii) of the said clause, if the goods are in the State at the time of transfer of property in such goods (whether as goods or in some other form) involved in the execution of the works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into out side
In respect of any sale or purchase effected by a dealer the burden of proving that he is not liable to pay tax under section 10 or section 12 or that he is eligible to input tax credit under section 14 shall be on him.
(1) (a) Notwithstanding anything contained in this Act, the Government may, by notification published in the Official Gazette and subject to such conditions and restrictions, if any, as it may specify therein, permit any retail dealer, whose gross turnover calculated from the commencement of any year first exceeds within such year the taxable quantum but does not exceed such amount as may be specified by the Government in such a notification, to pay at his option, in lieu of the amount of tax payable under the provisions of this Act, an amount by way of composition calculated at the rate as may be fixed by the Government in the said notification but not exceeding five percent rum of such gross turnover.
(1) (a) Notwithstanding anything contained in this Act, the Government may, by notification published in the Official Gazette and subje
(1) No dealer shall, while being liable to pay tax, carry on business as a dealer unless he has been registered and possesses a certificate of registration :
Provided that a dealer liable to pay tax shall apply for registration within thirty days from the date on which he is first liable to pay such tax.
Provided further that a dealer dealing exclusively in tax-free goods shall not be liable for registration.
"Provided also that every dealer liable to pay tax or registered or required to be registered under the Central Sales Tax Act, 1956 shall be required to apply for registration under this Act." (Central Act 74 of 1956)
(2) Every dealer required by sub-section (1) to be registered shall make an application in the prescribed manner to the Prescribed Authority.
(1) If the Prescribed Authority, upon the information which has come into his possession, is satisfied that any dealer liable to pay tax, has failed to get himself registered, the Prescribed Authority shall, in addition to taking any other action under the provisions of this Act, register him as if an application for registration had been made;
Provided that no action under this section shall be taken unless the Prescribed Authority has given notice to the dealer of his intention so to do and allowed him a reasonable opportunity of being heard.
(2) The registration shall take effect from the date of the issue of the certificate of registration, but the dealer shall remain liable to pay tax as an unregistered dealer, for the period from the date of liability to the date preceding the date of issue of certificate of registra
(1) Subject to such conditions and restrictions as may be prescribed, any dealer who desires to get himself registered voluntarily, notwithstanding that he is not liable to pay tax, may apply in the prescribed manner to the Prescribed Authority for registration under this Act.
(2) The provision of sub-section (3) of section 21 shall apply in respect of application for registration under sub-section (1).
(3) The registration shall take effect from the date of receipt of the application for registration.
(4) Every dealer who has been registered on application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act.
(5) The registration of a dealer on application made under this section shall be in force for a period of not more th
(1) Any person who intends to manufacture any taxable goods but is otherwise not liable for registration, may make an application in the prescribed manner to the Prescribed Authority for provisional registration. A dealer who is liable to be registered under section 21 shall not be eligible for a provisional certificate.
(2) The provisions of sub-section (3) of section 21 shall apply in respect of application for registration under sub-section (1).
(3) The registration shall take effect from the date of receipt of the application for registration.
(4) The registration of a dealer on application made under this section shall be in force for a period of not more than three complete years and shall be deemed to have been cancelled on the expiry of the side three years unless the Prescribed Authority on an applicat
(1) Where it appears to the Prescribed Authority to be necessary so to do for the proper realization of the tax payable under this Act or for the proper custody and use of the forms, he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate of registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.
(2) Where it appears to the Prescribed Authority granting a certificate of registration to be necessary so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms, he may, at any time while such certificate is in force, by an order in writing and for reasons to be rec
(1) If a dealer, fails to apply for registration within thirty days from the date on which he is first liable to pay tax, he shall be liable to pay a penalty which shall be one hundred rupees for each day of default and such dealer shall, before filing the application of registration, deposit the penalty for the period from the day next to the date of expiry of thirty days to the date immediately preceding the date of application. If, after considering the evidence and information under clause (a) of sub-section (3) of section 21, it appears to the Prescribed Authority that-
(a) the date of liability as disclosed in the application form is later than actual date of liability resulting into short payment of penalty by the dealer or where the dealer has failed to apply for registration on being asked so to do or where the dealer has filed
(1) Any registered dealer, who-
(a) sells or otherwise disposes of his business or any part of his business or effects any change in the ownership of his business or comes to know of any such change or discontinues his business or changes his place of business or opens a new place of business; or
(b) discontinues or changes his warehouse or opens a new warehouse or changes the name or nature of his business or effects any change in the class or classes of goods in which the carries on his business and which is or are specified in his certificate of registration; or
(c) being a company, effects any change in the constitution of its board of directors; or
(d) effects any change in the particulars furnished in an application for registration; or
(e) applies for or has an applica
(1) Every transporter engaged in the business of transporting taxable goods in the State shall,-
(a) get itself or himself registered within such time and in such manner as may be prescribed; and
(b) submit to the Prescribed Authority, such statements or returns as may be prescribed of all taxable goods cleared, forwarded, transported or shipped by it or him.
(2) The Prescribed Authority shall have the power to call for and examine the books of account or other documents in the possession of such transporter or his agent with a view to verifying the correctness of the statements or returns submitted.
(3) Every transporter shall, in respect of goods taxable under this Act, maintain true record of such goods transported, delivered, or received for transport in such forms as may be prescribe
(1) Every registered dealer and every dealer liable to pay tax shall furnish a correct and complete tax return in such form for such period, by such dates and to such authority, as may be prescribed;
Provided that different periods may be prescribed for different classes of dealers for the purpose of filing tax return.
(2) Every registered dealer and every dealer liable to pay tax shall furnish, in addition to the tax return, if any, furnished under sub-section (1), a correct and complete annual return in the prescribed form within such time as may be prescribed.
(3) If the Prescribed Authority has reason to believe that the turnover of sales or the turnover of purchases of any dealer has exceeded the taxable limit as specified in sub-section (6) of section 7, so as to render him liable to pay tax under this A
(1) If any dealer fails to pay the amount of tax due within the time prescribed for its payment, under section 29, such dealer shall, in addition to the tax, be liable to pay simple interest, at the rate of one and half percent, per month on the amount of tax not so paid or on any less amount thereof remaining unpaid during such period, for the period commencing en the day following the date of expiry of the due date to the date of payment or the date of assessment, whichever is earlier. If any dealer fails to pay interest along with return or revised return in accordance with the provision of this sub-section, such interest shall be levied by the Prescribed Authority.
(2) For the purpose of calculating interest,
(a) 'month1 shall mean thirty days,
(b) where the period of default is in respect of a period of le
(1) No person other than,-
(a ) a registered dealer, or
(b) a person required to deduct any amount by way of tax under the provisions of this Act, shall collects any amount by way of tax under this Act. No collection of tax shall be made by the person specified in clauses (a) and (b) above except in accordance with the provisions of this Act and the rules made hereunder and beyond the rate specified.
(2) Notwithstanding anything contained in sub-section (1), a registered dealer who has been permitted by the Prescribed Authority to pay tax by way of composition under section 20 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates.
(3) Any amount collected by any person in contravention of the provisions of sub-section (1) or
(1) For the purpose of calculation of tax, the taxable turnover, and where different portion of taxable turnover are liable to be taxed at different rates, each such portion, shall be rounded, off to the nearest multiple of ten rupees, and, for this purpose, where such amount contains a part of ten rupees, than, if such part is five rupees or more, it shall be increased to ten rupees and, if such part is less than five rupees, it shall be ignored.
(2) The amount of tax, interest, penalty or any other sum payable by a dealer under the provisions of this Act or any sum refundable to any dealer shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee, then, if such part is fifty paisa or more, it shall be increased to one rupee and, if such part is less than fifty paisa, it shall be igno
(1) Every return in relation to any period furnished by a registered dealer or a dealer to whom notice has been issued by the Prescribed Authority under section 29 shall be subject to scrutiny by the Prescribed Authority to verify the correctness of calculation, application of correct rate of tax and interest and input tax credit claimed therein, and full payment of tax and interest payable by the dealer during such period.
(2) If any mistake is detected as a result of such scrutiny made as per the provisions of sub-section (1), the Prescribed Authority shall serve a notice in the prescribed form on the dealer to cure the defects and to make payment of the extra amount of tax along with the interest as per the provisions of this Act, if it is so payable, by a date specified in the said notice. The dealer shall correct the defe
(1) Where a dealer fails to furnish a tax return before the due date or if the tax return furnished by him appears to the Prescribed Authority to be incorrect and incomplete or if the dealer fails to furnish a correct and complete return with evidence of payment of tax and interest, if any, under sub-section (2) of section 33, the Prescribed Authority shall proceed to assess the dealer provisionally for the period of default to the best of his judgment recording the reason for such assessment and proceed to demand and collect the tax and interest accordingly.
Provided that no provisional assessment under this sub-section shall be made unless the dealer has been given a reasonable opportunity of being heard.
(2) The provisional assessment under sub-section (1). Shall be made on the basis of past returns or past re
(1) the amount of tax due from a dealer liable to pay tax may be assessed separately for each year during which he is so liable;
Provided that, the Commissioner may, subject to such conditions if any, as may be prescribed, assess the tax due from any dealer during a part of a year and the other provisions of this section shall be construed accordingly.
(2) If a dealer has filed all the tax returns and the annual return or revised returns in the prescribed manner and within the prescribed time and has paid the tax payable according to such returns or revised returns and also interest payable if any, the returns or revised returns so filed shall be accepted and his assessment shall be deemed to have been made for the purpose of subsection (1) subject to adjustment of any arithmetical error apparent on the face of the said
(1) Where,-
(a) a registered dealer is selected for audit assessment by the Prescribed Authority on the basis of any criteria or on random basis; or
(b) the Prescribed Authority is not satisfied with the correctness of any return filed under section 29; or bone fides of any claim of exemption, deduction, concession, input tax credit or genuineness of any declaration, evidence furnished by a registered dealer in support thereof; or
(c) the Prescribed Authority has reasons to believe that detailed scrutiny of the case is necessary; or
(d) a provisional assessment under section 34 has been made,
the Prescribed Authority may, notwithstanding the fact that the dealer may already have been assessed under section 34 or section 35, serve on such dealer in the prescribed man
(1) If any dealer.-
(a) has not furnished annual return in respect of any period by the prescribed date; or
(b) has knowingly furnished incomplete or incorrect annual return or statement for any period; or
(c) has failed to comply with the terms of any notice under sub-section (1) or sub-section (3) of section 36; or
(d) has not maintained any accounts or has failed to maintain accounts in accordance with the provisions of this Act or has not regularly employed any method of accounting or the method employed is such that in the opinion of the Prescribed Authority assessment cannot properly be made on the basis thereof,
the Prescribed Authority shall, after issue of a notice to the dealer in the prescribed form and in the prescribed manner, so as to give him a reason
(1) If the Prescribed Authority 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 Prescribed Authority shall proceed in such manner as may be prescribed 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 and in making such assessment shall give the dealer a reasonable opportunity of being heard.
(2) The Prescribed Authority 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 not exceeding the amount of tax assessed or a sum of rupees ten thousand, whichever is more.
No assessment under the foregoing provisions of this Act, shall be made after the expiry of five years from the end of the year to which the assessment relates; Provided that in case of offence under this Act, for which proceedings for prosecution has been initiated, the limitation as specified in this sub-section shall not apply.
(1) Where after a dealer is assessed under section 34, 35, 36 or 37 of this Act for any year or part thereof, the Prescribed Authority has reason to believe that the whole or any part of the turnover of the dealer in respect of any period has,-
(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) been wrongly allowed any deduction there from; or
(e) been wrongly allowed any credit therein.
the Prescribed Authority may, after giving the dealer a reasonable opportunity of being heard and after making such enquiries as he considers necessary, proceed to assess to the best of his judgment, the amount of tax due from the dealer in respect of such turnover, and the provisions
In computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceedings remained stayed under the order of a competent Court shall be excluded.
Where any Court or the Tribunal passes an order in appeal or revision to the effect that any tax assessed under this Act or the Central Sales Tax Act, 1956 should have been assessed under the provision of a law other than that under which it was assessed, than in consequence of such order or to give effect to any finding or direction contained in such order such turnover and part thereof, may be assessed or reassessed, as the case may be, to a tax at any time within five years from the date of such order, notwithstanding any limitation period which would otherwise be applicable to the assessment or reassessment made. (Central Act 74 to 1956)
(1) Tax shall be paid in the manner hereinafter provided and at such intervals as may be prescribed.
(2) A dealer furnishing returns under section 29 shall pay into Government account, in such manner and at such interval as may be prescribed the amount of tax due from him for the period covered under the return along with the amount of interest, penalty or any other sum payable by him and shall furnish a receipt showing the payment of such amount into the Government account.
(3) A dealer furnishing a revised return in accordance with the sub-section (4) of section 29, which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing payment of the differential amount in the manner provided in sub-section (2).
(1) Notwithstanding anything contained in any law or contract to the contrary, the Prescribed Authority 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 money is due, or may become due, to a dealer or person liable on whom notice has been served under subsection (3) of section 29; of
(b) any person who holds or may subsequently hold money for or on account of such dealer or person liable,
to pay to the Prescribed Authority, either forthwith upon the money becoming one or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due from t
For the purposes of recovery of any amount recoverable as an arrear of land revenue under this Act, the provisions of the Assam Land and Revenue Regulation 1886, the Bengal Public Demands Recovery Act, 1913 as to recovery of arrears of land revenue shall notwithstanding anything contained in those Acts or in any other enactment, be deemed to be in force throughout the State and the provisions of the Revenue Recovery Act, 1890 shall have effect accordingly.
(1) Notwithstanding anything contained in the Bengal Public Demands Recovery Act, 1913 the taxing authority appointed by the Government under sub-section (2) of section 3 of this Act for the purpose of recovery of tax, interest, penalty or any other sum due shall be deemed to be a Certificate-officer appointed under clause (3) of section 3 of the said Act and shall have the same powers as are vested in the Certificate-officer under that Act.
(2) Any proceeding under sub-section (1) shall be deemed to be a proceeding for recovery of the public demand under the Bengal Public Demands Recovery Act, 1913 and all provisions of the said Act for recovery, attachment, sale and arrest shall mutates mutinied apply.
(3) The taxing authority appointed by the Government for the purpose of recovery of any amount of tax, interest, penalty
(1) (a) Every person other than an individual, a Hindu Undivided Family, a firm or a company not under the control of the Government responsible for making any payment or discharging any liability on account of any amount purporting to be the full or part payment of sale price or consideration for the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract shall, at the time of credit to the account of or payment to the dealer (hereinafter referred to as "contractor") of such amount in cash, by cheque, by adjustment or in any other manner, whatsoever, deduct in the prescribed manner, an amount calculated (Substituted by the Assam value added Tax (Amendment) Act, 2011 vide Notification No. LGL.6/2003/64 dated 23.02.2011 for the following : -) [on the taxable turnover of such works contract
Notwithstanding anything constrained in any contract to the contrary but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount payable by a dealer under this Act on account of tax, penalty or interest or any other sum which a person is required to pay under this Act shall be a first charge on the property of the dealer or such person.
Notwithstanding anything contained in any law for the time being in force, no proceedings for recovery of any amount under this Act shall be initiated after the expiry of twelve years from the date of the relevant assessment or from the end of the relevant year.
Provided that when an appeal or revision has been filed, the period of limitation shall run from the date on which the amount due is finally determined.
(1) Subject to other provisions of this Act and the rules made hereunder, if it is found on the assessment or reassessment, as the case may be, that a dealer has paid tax, interest or penalty in excess of what is due from him, the Prescribed Authority shall, on the claim being made by the dealer in the prescribed manner and within the prescribed time, refund to such dealer the amount of tax, penalty and interest paid in excess by him :
Provided that, such refund shall be made after adjusting the amount of tax or penalty, interest or sum forfeited or ail of them due from, and payable by the dealer on the date of passing of order for such refund.
(2) Where the amount of input tax credit admissible to a registered dealer for a given period exceeds the tax payable by him for the period, he may, subject to such restrictions and
(1) If a registered dealer has filed any return as required under this Act and the return shows any amount to be refundable to the dealer or account of sales in course of export out of the territory of India, then the dealer may apply in the manner and form as may be prescribed, to the Prescribed Authority for grant of provisional refund pending audit and investigation to establish the correctness of the claim and consequent assessment, if any.
(2) Subject to the provisions of sub-section (3), the Prescribed Authority may require the dealer to furnish a Bank Guarantee or other security as may be prescribed for an amount equal to the amount of refund and on receipt of such guarantee or other security, the Prescribed Authority shall grant the dealer a provisional refund that may be determined as refundable.
(3) the
(1) A registered dealer entitled to refund in pursuance of any order under this Act including assessment or in pursuance of any order by any Court, shall be entitled to receive addition to the refund, simple interest at the rate of nine percent per annum for the period commencing after ninety days of the application claiming refund in pursuance to such order till the date on which the refund is granted.
(2) The interest shall be calculated on the amount of refund due after deducting therefore any tax, interest, penalty or any other dues under this Act.
(3) 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.
(4) When a dealer is in default or is deemed to be in default in making the payment in pursu
(1) Where an order giving rise to refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending, and the Prescribed Authority is of the opinion that the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover amount later the Prescribed Authority may 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 sub-section (1) of section 52, if as a result of the appeal or further proceedings or any other proceedings he becomes entitled to the refund.
(1) Subject to such conditions as it may impose, the Government may, if it is necessary so to do in the public interest, by notification in the Official Gazette, exempt any sales or purchases made to or by a class of dealers or persons specified in the said notification from payment of the whole or any part of any tax payable under the provisions of these Act and any notification issued under this section may be issued so as to be retrospective to any date not earlier than the 1st April, 2003 and such exemption shall take effect from the date of publication of the notification in the Official Gazette or such other earlier or later date as may be mentioned therein.
(2) The sale of goods to any person or international organizations as specified in the Eighth Schedule appended to this Act shall be zero-rated. The persons or International O
(1) Every registered dealer or every dealer liable to pay tax under this Act shall keep a true and up-to-date account of the value of goods purchased or manufactured and sold by him or goods held by him in sk, in respect of each class of goods taxable at different rate of tax under this Act including input tax paid and output tax payable and, in addition to the books of account that a dealer maintains and keeps for the purpose referred to in this sub-section, he shall maintain and keep such registers and accounts in such form and in the manner as may be prescribed.
(2) Every registered dealer or the dealer referred to in sub-section (1) shall keep at his place of business all accounts, registers and documents maintained in the course of business and shall not remove elsewhere such accounts, registers and documents except in accordance
(1) Every registered dealer making a taxable sale to another dealer, whether registered or not, shall provide that purchaser at the time of sale with a tax invoice containing such particulars as specified in sub-section (4), and retain a copy thereof.
(2) The tax invoice shall not be issued by a dealer, if,-
(a) he is paying composite tax in lieu of Value Added Tax; or
(b) the sale is in the course of export out of the territory of India; or
(c) the sale is in the course of inter-state trade and commerce or
(d) the sale of goods is exempt from tax.
(3) Not more than one tax invoice shall be issued for each taxable sale.
(4) The tax invoice issued under sub-section (1) shall contain the following particulars on the original as well as the copies there
(1) Where a tax invoice has been issued and the amount shown as tax charged in the tax invoice exceeds the actual tax charged in respect of the sale concerned, the seller shall provide the purchaser with a credit note within six months of the sales of goods involved in the transaction, containing such particulars as may be prescribed.
(2) Where a tax invoice has been issued and the actual tax charged in respect of the sale concerned exceeds the tax shown in the tax invoice as charged, the seller shall provide the purchaser with a debit note within six months of the sale, containing such particulars as may be prescribed.
(3) In case of goods returned or rejected by the purchaser, a credit note shall be issued by the selling dealer to the purchaser and a debit note shall be issued by the purchaser to the selling dealer
(1) For the purposes of identification of a registered dealer liable to pay tax the Prescribed Authority shall issue a registration number known as Taxpayer Identification Number (TIN). Every registered dealer shall quote such registration number allotted to him by the Prescribed Authority on all correspondences made, or statements and returns submitted, or information furnished and on tax invoices or documents issued by him. He shall also mention invariably his registration number on each copy of challan while depositing amount of tax, or fee or other dues under this Act.
(2) The selling dealer, if required by the purchaser of such goods, shall show him the certificate of registration granted to him under the provisions of this Act.
(3) While making purchases of any goods every purchasing dealer who is a register
(1) Every dealer shall preserve books of accounts including tax invoice and retail invoices until the expiry of eight years after the end of the year to which they relate or 'for such other period as may be prescribed or until the assessment reaches its finality, whichever is later.
(2) Where such a dealer is a party to any appeal or revision under this Act he shall retain until the appeal or revision is finally disposed of, every record and accounts that pertain to the subject matter of the appeal or revision.
Every dealer who maintains the records in a computer or any other electronic device shall also maintain day to day print out of all such records and shall retain them for the period specified in section 59.
Notwithstanding anything contrary to the provisions of this Act, the Commissioner may, for any purpose related to the administration or enforcement of the provisions of this Act, by notice, require any person to provide the Commissioner, within such reasonable time as is stipulated in the notice, with any information or additional information including a return under this Act, or any document including electronic records.
(1) Where in any particular year, the gross turnover of a dealer exceeds forty lakhs rupees or such other amount as the Commissioner may, by notification in the Official Gazette, specify, then such dealer shall get has accounts, in respect of that year audited by an accountant within six months from the end of that year and obtain a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed.
Provided that in a case where such dealer is required under any other law to get his accounts audited, it shall be deemed to be sufficient compliance if he gets his accounts audited under such law and furnishes an audit report as required under such law and a further report in the form prescribed under this section within the time specified under sub-sect
(1) Where the business of a dealer liable to pay tax under this Act is transferred in whole or in part, by sale, bequest, inheritance, gift, lease, licence, or in any other manner what so ever the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax (including any penalty) due from the dealer under this Act or under the earlier law, up to the time of such transfer, whether such tax (including any penalty) has been assessed before such transfer, but has remained unpaid or is assessed thereafter.
(2) Where the transferee or the lessee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the sale of goods effected by him with effect from the date of such transfer and shall if
Where a dealer, liable to pay tax under this Act, dies then,-
(a) if the business carried on by the dealer is continued after his death, by his legal representative or any other person, such legal representative or other person shall be liable to pay tax including any penalty, sum forfeited and interest due from such dealer under this Act or under earlier law, in the like manner and to the same extent as the deceased dealers, and
(b) if the business carried on by the dealer is discontinued whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the extent the estate is capable of meeting the charge as the deceased dealer would have been liable to pay if he had not died, the tax including any penalty, sum forfeited and interest due from s
(1) Where the business in respect of which tax is payable under this Act is carried on by, or is in the charge of any guardian, trustee or agent of a minor or other incapacitated person on his behalf and for the benefit of such minor or other incapacitated person, the tax (including any penalty) shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner and to the same extent as it would be assessed upon and recoverable from any such minor or other incapacitated person, if he were of full age and of sound mind and if he were conducting the business himself, and all the previsions of this Act shall, so far as may be, apply accordingly.
(2) Where the estate or any portion of the estate of a dealer owning a business in respect of which tax is payable under this Act is under the control of
(1) Notwithstanding, anything contained in the Indian Partnership Act, 1932 or in any contract to the contrary, where any firm is liable to pay any tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment and accordingly any notice or order under this Act may be served on any person who was a partner during the relevant time whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly.
Provided that where any such partner retires from the firm, he shall intimate the date of this retirement to the Prescribed Authority by a notice in that behalf in writing and he shall be liable to pay tax (including any penalty) remaining unpaid at the time of his retirement and any tax (including any penalty) due up to the da
(1) Where a dealer, liable to pay tax under this Act, is a Hindu Undivided Family and the joint family property is partitioned amongst the various members or group of members, then each member or group of members shall be jointly and severally liable to pay the tax including any penalty, sum forfeited and interest due from the dealer under this Act or under the earlier law, up to the time of the partition, whether such tax including any penalty, sum forfeited and interest has been assessed before portion but has remained unpaid or is assessed after portion.
(2) Where a dealer liable to pay tax under this Act, is a firm, and the fire is dissolved, then every person who was a partner shall be jointly and severally liable to pay, the tax including any penalty, sum forfeited and interest due from the firm under this Act or under t
(1) Where any person sells or purchases any taxable goods on behalf of his principal then such person and his principal shall both be jointly and severally liable to pay tax on the turnover of such sales or purchases.
(2) If the principal, on whose behalf a commission agent has sold or purchased any goods, shows to the satisfaction of the Prescribed Authority that tax has been paid by the commission agent on such goods under sub-section (1), the principal shall not be liable to pay tax again in respect of the same transaction.
(3) Where a manager or an agent of a non-resident dealer sells or purchases any goods on behalf of the non-resident dealer in the State, then the non-resident dealer and the manager or agent residing in the State, shall be jointly and severally liable to pay tax on the turnover of such sales
(1) Where a dealer carries on the business of transfer of property in gods involved in the execution of a works contract (hereinafter referred to as a contractor) through another such dealer (hereinafter referred to as a sub-contractor) directly or otherwise, and the sub-contractor executes such works contract and each or either of them is liable to pay tax under this Act, then notwithstanding anything contained in this Act, the contractor and the sub-contractor shall be jointly and severally liable to pay tax in respect of transfer of property in goods whether as goods or in some other form involved in the execution of such works contract.
(2) If the contractor proves in the prescribed in the prescribed manner that the tax has been paid by the sub-contractor on the taxable turnover of the goods involved in the execution of the works co
(1) Every person,-
(a) who is a liquidator of any company which is being wound up whether under the orders of a Court or otherwise; or
(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the "liquidator") shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the Prescribed Authority.
(2) The Prescribed Authority shall after making such inquiries or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he received notice of the appointment of the liquidator, the amount which in the opinion of the prescribed Authority would be sufficient to provide for any tax (including any penalty) which is then, or is likely thereafter to become, payable by the comp
(1) When tow or more companies are to be amalgamated by the order of a Court or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order then such transactions of sale and purchase shall be included in the turnover of the sales or of purchases of the respective companies and shall be assessed to tax accordingly.
(2) Notwithstanding anything contained in the said order, for all of the purposes of this Act, the said two or more companies shall be treated as distinct companies and shall be treated as such for all periods up to the date of the said order and the certificates of registrat
(1) With a view to identifying dealers who are liable to pay tax under this Act, but have remained unregistered, the Commissioner shall from time to time cause a survey of unregistered dealers to be undertaken.
(2) For the purpose of survey the Commissioner may by general or special notice require any dealer or class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from or sold any goods to such dealer or class of dealers during any given period.
(3) For the purpose of survey, the Commissioner may call for details and particulars regarding the services provided by public utilities and financial institutions including banking companies which, he is of the opinion, shall be relevant and useful for the purposes of the
(1) With a view to preventing evasion of tax and ensuring proper compliance with the provisions of this Act, the Commissioner may from time to time collect information regarding sales an purchases effected by any class of dealers and cause any of such transactions of sale and purchase to be cross-checked.
(2) For this purpose, the Commissioner may from time to time by notification in the Official Gazette require any class of dealers to furnish such information, details and particulars as may be specified therein regarding the transactions of sales and purchases effected by them during the period mentioned in the said notification in such form to such authority and by such date as may be specified. The Commissioner may cause such transactions to be crosschecked with the help of the automated data processing system to the extent possible.
(1) The Commissioner or any authority appointed under sub-section (1) of section 3 to assist him may, subject to such conditions as may be prescribed, require any dealer or any other person to produce before him any accounts, registers or documents, or to furnish any information, relating to sks of goods, or to sale, purchase and delivery of goods or to payments made or received by the dealer or any other information relating to his business, as may be necessary for the purpose of this Act.
(2) All accounts registers and documents including electronic records relating to sks of goods, or to purchase, sale and delivery of goods, or to payments made or received by any dealer, and all goods and cash kept in any place of business of any dealer, shall at all reasonable time be open to inspection by any authority referred to in sub-section
(1) If the Government, considers it necessary that, with a view to preventing or checking evasion of tax under this Act in any place or places in the State, it is necessary so to do, it may, by notification in the Official Gazette, direct the establishment of a check-post or the erection of a barrier, or both, at such place or places as may be notified.
(2) At every check-post or barrier, or at any other place when so required by any officer empowered by the Commissioner in this behalf, the driver or any other person-in-charge of a goods vehicle shall stop the vehicle, as the case may be, and keep it stationary as long as may be required by the officer-in-charge of the check post or barrier or the officer empowered as aforesaid, to examine the contents in the vehicle, by breaking open the package or packages, if necessary, and
(1) Where a goods vehicle is carrying goods taxable under this Act,-
(a) from any place outside the State and is bound for any place outside the State, and in course of its movements passes through the State; or
(b) imported into the country from any place outside the country and such goods are being carried through the State to any place outside the State;
the driver or the person-in-charge of such goods vehicle or the transporter shall make, in the prescribed manner a declaration that the goods being so transported in his goods vehicle shall not be unloaded, delivered or sold in the State and obtain a transit pass containing such particulars as may be prescribed, from the officer-in-charge of the first check-post or barrier on entry into the State (hereinafter referred to as the entry check-post) or where the
(1) No person shall transport from any railway station, steamer station, airport, port, post office or any other place whether of a similar nature or otherwise, any consignment of goods except in accordance with such restrictions and conditions as may be prescribed, with a view to ensure that there is no evasion of tax payable under this Act.
(2) Where any taxable goods are consigned by rail, river, air or post from a place outside the State for delivery to a dealer inside the State, the importer shall not,-
(a) obtain or cause to be obtained delivery thereof unless he furnishes or causes to be furnished to the prescribed officer or any such officer empowered by the Government in this behalf, a declaration in the prescribed form, in duplicate, duly filled in and signed by him along with relevant consignment note,
(1) Where in respect of any taxable goods, carried in a goods vehicle or held in sk by any dealer or on his behalf by any other person, or held in the custody of any transporter, the Prescribed Authority or any authority to assist the Commissioner under sub section (2) of section 3, has reason to believe that the value disclosed in invoice, challan, sk transfer memo or any other related document is lower than the prevailing market price or Maximum Retail Price in case of packaged goods by a difference of thirty percent or more of the prevailing market price of Maximum Retail Price, as the case may be, such authority, for reasons to be recorded in writing, may purchase such goods. No such order for purchase shall be passed unless the person or dealer being dispossessed of such goods, is afforded a reasonable opportunity of being heard.
(1) Any person aggrieved by an order passed under the Act by a taxing authority lower in rank than a Deputy Commissioner of Taxes, may appeal to the Appellate Authority, in the manner as may be prescribed, within sixty days from the date of receipt of such order.
(2) Where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, it may admit an appeal after the expiry of the said period provided it is presented within a further period of one hundred eighty days.
(3) The appeal shall be in the prescribed form and verified in the prescribed manner. It shall specify in detail the grounds upon which it is made and shall be accompanied by such documents as may be prescribed.
(4) No appeal shall be enterta
(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order,-
(a) an order passed by the Appellate Authority under section 79; and
(b) an order passed by an authority not below the rank of Deputy Commissioner of Taxes.
(2) The Commissioner may, if he objects to any order passed by the Appellate Authority, direct the State Representative to appeal to the Appellate Tribunal against such order.
(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the person or to the Commissioner, as the case may be; Provided that the Appellate Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellant or the State Representative on behalf of the Commissioner had sufficient reason for not filing
(1) Any dealer or other person, who is dissatisfied with the decision of the Appellate Tribunal, or the Commissioner may, within sixty days after being notified of the decision of the Appellate Tribunal, file a revision to the High Court, and the dealer or other person so appealing shall serve a copy of the notice of revision on the respondents to the proceedings.
(2) A revision to the High Court may be made on question of law or an erroneous decision or failure to decide a question of law that shall be raised in the revision.
(3) The Commissioner shall also be made a party to the proceedings before the High Court where revision is filed by the dealer or other person.
(4) The High Court may on application either by the petitioner or by any of the respondents review any order passed by it provided such application is made within one year from the date of receipt of the judgment.
The Commissioner may, on his own motion, call for and examine the record of any proceedings under this Act and if he considers that any order passed therein by any officer other than the Appellate Authority and the Appellate Tribunal, is erroneous in so far as it is prejudicial to the interest of the revenue, may, after giving the dealer a reasonable opportunity of being heard, pass such order as he deems fit.
Provided that the Commissioner shall not pass any order under this section after the expiry of five years from the date of such order.
(1) Any authority including the Appellate Authority, Revisional Authority and Appellate Tribunal may, on an application or otherwise at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record.
Provided no such rectification which has the effect of enhancing the liability to pay tax or penalty or penal interest shall be made unless such authority has given notice to the parson affected and has allowed him a reasonable opportunity of being heard.
(2) Where such rectification has the effect of enhancing the tax liability or penalty or both, the Prescribed Authority shall give the dealer or other person a notice of enhanced tax or penalty and the dealer or other person shall pay the enhanced tax or penalty or both in the manner prescribed and when such rectification has the effect of reducing the tax liability or penalty or both the Prescribed Authority shall
In computing the period of limitation under this chapter, the previsions of section 4 and 12 of the Limitation Act, 1963 shall, so far as may be, apply.
Chapter X - OFFENCES AND PENALTIES
In computing the period of limitation under this chapter, the previsions of section 4 and 12 of the Limitation Act, 1963 shall, so far as may be, apply.
(1) Whoever,-
(a) being liable to pay tax under this Act, carries on business as a dealer without getting himself registered under section 21; or
(b) not being a registered dealer, falsely represents, while making any sale or purchase of goods, that he is a registered dealer under this Act, or
(c) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration, or
(d) carries on or continues to carry on business as a dealer without furnishing the security demanded under section 25 of this Act; or
(e) fails to deposit the tax due before furnishing the return in accordance with the provisions of this Act; or
(f) fails to pay without reasonable cause the amount of any demand under the provisions of this Act, or
(g) fails to
(1) Where an offence under this Act or the rules made thereunder has been committed by an company, every person who at the time when the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly;
Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of
(1) No Court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.
(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
(1) Subject to conditions if any, as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer subordinate to him to investigate all or any of the offences punishable under this Act.
(2) Every officer so authorised shall, in the conduct of such investigation, exercise the power conferred by the Code of Criminal Procedure, 1973 upon an officer-in-charge of a police station for the investigation of a cognizable offence.
(1) The Commissioner may, either before or after the institution of proceedings of prosecution for any offence punishable under section 85 or under any rules made under this Act, accept from any person charged with such offence, by way of composition-
(a) where the offence consists of the failure to pay or the evasion of, any tax recoverable under the provisions of this Act, in addition to the tax so recoverable, a sum of money not exceeding double the amount of tax recoverable :
Provided that the Commissioner shall not accept any sum by way of composition which is less than twenty-five percent of the amount of tax recoverable :
(b) in any other case, a sum of money not exceeding fifty thousand rupees subject to a minimum of rupees two thousand, in addition to the tax recoverable.
(2) The Commissioner shall not compound an offence under this section and pass an order for paym
Whosoever contravenes or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given under this Act or the rules thereunder, shall, if no other penalty is provided under this Act for contravention or failure, be liable to imposition of a penalty of an amount not exceeding twice the amount of tax involved or tax evaded or sought to be evaded where it is practicable to quantify such amount or an amount not exceeding fifty thousand rupees in any other case, subject to a minimum of two thousand rupees and where such contravention or failure is a continuing one, to a further penalty of one hundred rupees for every day during the period of continuance of the contravention or failure :
Provided that no penalty under this section shall be imposed unless the person concerned is given a reasonable opportunity of being heard.
Chapter XI - MISCELLANEOUS
(1) Every dealer, who is liable to pay tax, and who is a Hindu Undivided Family or an association of persons, club or society, firm or company, or who is engaged in business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed, furnish a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be manager or managers of such dealer's business for the purposes of this Act.
(2) Such declaration shall be furnished at the time of registration, wherever applicable and whenever there is a change of such manager or managers, a fresh declaration shall be furnished stating the name or names of the new manager or managers, within the period prescribed in sub-section (1) of such change.
(3) The statement furnished under this sub-section shall also contain the name and address with designation, in relation to the business, of such persons w
(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire, flood or earthquake or otherwise as a result of any natural or other calamity or event, he may by notice in writing, require the dealer to attend before him on a date and at a place specified in the notice, or to produce before him any accounts or registers or documents or copies thereof or to furnish fresh return or declarations under this Act or earlier law for such period, by such dates and to such authority as may be specified in the notice (being returns for a period for which the dealer has not yet been assessed), or to furnish true copies of or extracts from any documents already submitted to the Commissioner, on or before the date specified in the notice, or to furnish any other information relating to the business of the dealer as may be specified in the notice being information which the Commissioner considers necessary for facilitating the
(1) Notwithstanding anything contained in section 102, if the Commissioner is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any particulars relating to any proceedings under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit.
(2) No Publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation- In the case of a firm, company or other association of person, the names of the p
(1) Where a Hindu Undivided Family has been partitioned, notice under this Act shall be served on the person who was the last manager of the Hindu Undivided Family, or if such person cannot be found, then on all adults who were members of the Hindu Undivided Family, immediately before the partition.
(2) Where a firm or an association of persons is dissolved, notices under this Act may be served on any person who was a partner (not being a minor) of the firm, or a member of the association, as the case may be, immediately before its dissolution.
(3) Where an assessment is to be made in respect of business which has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons on any person who was a member of such firm or association at the time of its discontinuance or in the case of a company on the principal officer thereof.
Subject to the provisions of any law for the time being in force, the Commissioner, may require, by notice, any bank, post office, railway, transporter, carrier, shipper, owner or lessee of a warehouse, or clearing, forwarding or transporting agent to furnish to him any information or statement useful for, or relevant to, any proceedings under this Act or to produce before him any accounts registers, documents or other records in the possession of such bank, post office, railway, transporter, carrier, shipper, owner or lessee of a warehouse or clearing, forwarding or transporting agent for examination for the purposes of this Act.
(1) If the Commissioner considers that for the purposes of better administration of this Act it is necessary so to do, he may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.
(2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf may by notification in the Official Gazette, and if found necessary by notice in any news paper or in such other manner as in the opinion of the Commissioner or the said person, is best calculated to bring the notice to the attention or dealers and other person or persons, call upon all dealers or any class of dealers or persons to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or the authorities to which, such information or returns should b
(1) A taxing authority or an Appellate Authority shall for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely.
(a) Enforcing the attendance of any person and examining him on oath or affirmation.
(b) Compelling the production of documents and impounding or detaining them.
(c) issuing commissions for the examination of witnesses;
(d) requiring or accepting proof of facts by affidavits;
(e) any other matter as may be prescribed.
(2) Every proceedings under this Act before a taxing authority or an Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code, 1860 and the said authority shall be deemed to be a Civil Court for the purposes of
(1) Where, during the pendency of any proceedings under this Act any person liable to pay any tax or other dues creates a charge on, or transfers any movable or immovable property belonging to him in favour of any other person with the intention of defrauding any such tax or other dues, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings.
(2) Where any person liable to pay tax or other sum payable under this Act has during, the pendency of any proceedings under this Act or after completion thereof, created a charge on or parted with possession by any mode of transfer including sale, mortgage, gift or exchange, of any of his assets in favour of any other person and the Commissioner is of the opinion that such charge or transfer becomes void under sub-section (1), then the Commissioner shall issue a notice and hold enquiry and d
(1) No assessment made and no order passed under this Act or the rules made thereunder by any authority shall be called in question in any Court, and save as is provided in this Act, no appeal shall lie against any such assessment or order.
(2) No injunction shall be granted by any Court other than the High Court of the State or the Supreme Court of India in respect of any assessment made or any proceedings initiated, or in respect of any action taken, or to be taken, in pursuance of any provisions of this Act or the rules made thereunder.
No suit, prosecution or other legal proceedings shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(1) The Government shall endeavour to introduce and establish an automated -data processing system for complementing the purposes of this Act and for matters incidental and allied thereto.
(2) In order to make the said system effective, the Government may from time to time make Regulations for regulating the interactions between the dealers and the authorities appointed or constituted under this Act.
(3) The provisions contained in the information Technology Act. 2000, and the rules made and directions given under that Act, including the provisions relating to digital signatures, electronic governance, attribution, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificate, shall, in so far as they may apply to the procedures under this Act, apply.
(4) Except as may be provided otherwise in this Act, the software for
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act ( other than proceedings before a criminal Court) or in any record of any assessment proceedings, or any proceedings relating to the recovery of a demand, prepared for the purposes of this Act shall, save as provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1972, no Court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) Save as provided in sub- section (3), if any employee of the Government discloses any of the particulars referred to in subsection (1), he shall, on conviction, be p
(1) Any person who is entitled or required to appear before any authority including the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required to appear personally for examination on oath or affirmation, may appear-
(a) By his relative or a person regularly employed by him, or
(b) by a legal practitioner, Chartered Accountant or Cost Accountant who is not disqualified by or under sub-section (2), or
(c) by a sales tax practitioner who possesses the prescribed qualifications and is entered in the list which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section
only if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner is authorised by such person in the prescribed form, and such authorisation may include the authority to act
Where a demand against a dealer for a year or years payable under this Act including the Central Sales Tax Act, 1956 has been outstanding for more than ten years from the year during which such demand is created, and such demand has been rendered irrecoverable for want of any kind of property of the dealer for being attached and sold, without prejudice to the provisions of any other law or rules providing for writing off a demands, such demand may be written off through an order in writing, subject to such restrictions and conditions as may be prescribed.
(1) If any question arises, otherwise than in proceedings pending before an Appellate Authority or an Appellate Tribunal or a Court, whether or not-
(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer, or
(b) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefore, or
(c) any particular dealer is required to obtain registration, or
(d) any particular goods purchased or sold by a registered dealer are covered by his certificate of registration, or
(e) any tax is payable in respect of any particular sale or purchase and, if so, the point at which tax is leviable and the rate thereof, or
(f) any goods is if taxable and, taxable, the point at which and the schedule under which it is taxable and the rate
(1) The Government may, subject to the condition of previous publication, make rules, by notification, for carrying out the purposes of this Act ;
Provided that if the Government is satisfied that circumstances exist which render it necessary for it to take immediate action, if any, it may make any rules without such previous publications;
Provided further that any rule under this Act may be made so as to have retrospective effect.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the fees to be paid in connection with the registration, memorandum of appeals, petition for revisions, certified copies of orders, petitions, other matters and any other matter ancillary or incidental thereof, and
(1) The Assam General Sales Tax Act, 1993 and the Assam Taxation (On Luxuries) Act, 1997 (hereinafter referred as the repealed Acts) as is in force in the State are hereby repealed from the date of commencement of this Act.
(2) The repeal shall not-
(a) revive anything not in force or existing at the time at which the repeal takes effect, or
(b) affect the previous operation of related Acts or anything done or suffered thereunder, or
(c) affect any right, privilege, obligation, or liability acquired, accrued to incurred under the repealed Acts, or
(d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act, or
(e) affect any investigation, enquiry, assessment, proceedings, any other legal proceedings for remedy instituted, continued
(1) A registered dealer under this Act shall be entitled to input tax credit in respect of any sales tax paid under the Assam General Sales Tax Act, 1993 on taxable goods held as opening sk as on the date of commencement of this Act, if such goods were purchased not more than twelve months prior to the date of commencement of this Act;
Provided that no tax credit under this section shall be allowed unless-
(i) the dealer has in his possession, sale vouchers issued by a dealer registered under the Assam General Sales Tax Act, 1993, against the purchases of the said goods,
(ii) the goods are intended to be used for the purposes specified in sub-section (3) of section 14, and
(iii) goods are included in the statement of taxable goods prescribed under sub-section (2).
provided further that any rule under this Act may be made so as to have the retrospect
(1) A registered dealer who would have continued to be so liable to pay tax under the Assam General Sales Tax Act. 1993 had this Act not come into force, shall be deemed to be a registered dealer under this Act till a fresh registration is granted to him in terms of the provisions of this Act.'
(2) Notwithstanding anything contained elsewhere in this Act.-
(a) Any person appointed as the Commissioner, Additional Commissioner of Taxes, Joint Commissioner of Taxes, Deputy Commissioner of Taxes, Senior Superintendent of Taxes, Superintendent of Taxes, Inspector or Taxes or any other person appointed to assist the Commissioner under the repealed Acts and continuing in the office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such till such person ceases to be the Commissioner, Additional Commissioner of Taxes, Joint Co
If any difficulty a rises in giving effect to the provisions of this Act, the Government may, by notification in the Official Gazette, make such provisions, not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty.
EIGHTH SCHEDULE
LIST OF ORGANISATIONS
[Refer section 5401
1. United Nations and its constituent agencies like:
(i) UNDP
(ii) UNESCO
(iii) UNFPA
(iv) UNHCR
(v) UNICEF
(vi) UNIDO
(vii) UNIFEM
(viii) WFAO
(ix) WHO
(x) ILO
2. International Red-Cross Society and its National branches.
(Inserted vide Notification No. FTX.25/2008/Pt/17 dated 11.07.2011)
[3. Asian Development Bank.]
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