GUJARAT VALUE ADDED TAX ACT, 2003
(1) This Act may be called the Gujarat Value Added Tax Act, 2003.
(2) It extends to the whole of the State of Gujarat.
(3) This section shall come into force at once and the remaining provisions of this Act shall come into force on such date2 as the State Government may, by notification in the Official Gazette, 1[appoint].
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1. The words "appoint" was substituted for the words "appoint, and different dates may be appointed for different provisions." by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 2. As announced in the Legislature, during discussion the remaining provision of this Act are to come into force on 1-4-2006, A notification in this regard is awaited.
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 or garden produce, and grazing; but does not include dairy farming. Poultry farming, stock breeding or the mere cutting of wood or grass or gathering of fruits;
7[(1A) "additional tax" means the additional tax leviable and payable under sub-section (1A) of Section 7 or sub-section (6) of section 9;]
(2) "agriculturist" means a person who cultivates land personally for the purpose of agriculture;
1[(3) "appointed day" means the date on which the remaining provisions of this Act shall come into force under sub-section (3) of section 1;]
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(1) Subject to the provisions of this Act, every dealer,-
(i) whose total turnover during the year immediately preceding the appointed day exceeded rupees five lakhs and whose taxable turnover exceeded rupees ten thousand in a year (the aforesaid amounts of total turnover and taxable turnover are hereinafter referred to as "thresholds of turnover"), or
(ii) who was registered under the earlier law or under the Central Act as on the appointed day, or
(iii) whose total turnover and taxable turnover in any year first exceed the thresholds of turnover, or
(iv) who is registered or liable to be registered as a dealer under this Act or under the Central Act at any time after the appointed day
shall be liable to
Nothing contained in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale or purchase of any goods where such sale or purchase takes place -
(a) in the course of inter-State trade or commerce; or
(b) outside the Sate; or
(c) in the course of the import of goods into or export of goods out of the territory of India,
and the provisions of this Act and the rules thereunder shall be construed accordingly.
Explanation- Section 3,4 and 5 of the Central Act shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in clause (a), (b) or (c).
1 (1) The sales and purchases of the goods specified in Schedule I shall be exempt from tax subject to the conditions and exceptions set out therein against each of them in column 3 of that Schedule.
1 (1A) The State Government may, by notification in the Official Gazette, add to, or enlarge, any entry in Schedule I, or relax or omit any conditions or exceptions specified therein, and thereupon the said Schedule shall be deemed to be amended accordingly.
1 (2) (a) Subject to such 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, exempt any specified class of sales or purchases or sales or purchases of goods by any specified dealer or specified class of dealers from payment of the whole or any part of the tax payable under the provisio
1[5A. Zero rated sale -
The following sale shall be zero rated sale for the purpose of this Act and tax credit on the purchase related to such sale shall be allowed subject to such conditions as may be prescribed :-
(1) Sale of goods to the Developer or Co-developer of Special Economic Zone as defined in the Gujarat Special Economic Zone Act, 2004, or
(2) Sale of goods to a unit carrying on its business in the processing area or in the demarcated area of Special Economic Zone and approved as such by the Approval Committee as defined in the Gujarat Special Economic Zone Act, 2004.
Provided that the sale of goods specified in Schedule III shall not be zero rated sale :
Provided further that the sale of cert
Subject to the other provisions of this Act, every dealer, who is liable to pay tax under this Act, shall pay the tax leviable in accordance with the provisions of this Act.
(1) Subject to the provisions of this Act, there shall be levied a tax on the turnover of sales of goods specified in1 [Schedule II or Schedule III] at the rate set out against each of them in the said2 [in the said Schedule II or, as the case may be, Schedule III.]
4[(1A) Subject to the provisions of this Act, there shall be further levied an additional tax on the turnover of sales of goods liable to be taxed under sub-section (1) at the rate of -
(i) Two and half paise in the rupee on the goods specified in the entries at serial numbers 25, 46B, 48A,49A, 49B, 5[51A, 76A and 87] in Schedule II, and
(ii) One paise in the rupee on the goods specified in the entries in Schedule II other than the entries mentioned in clause (i) above.
Provided that the
1 [7A. Power to assign HSN code to goods.
For the purpose of proper identification of the goods, the State Government may by rules, assign the HSN code to each of the goods specified in the Schedules and different codes may be assigned to different goods covered under the same entry in the Schedules.]
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1. Section (7A) was inserted by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 7.
(1) The provisions of sub-section(2) shall apply where, in relation to the sales of taxable goods by any registered dealer-
(a) that sale has been cancelled; or
(b) the consideration previously agreed upon for that sale has been altered by agreement with the recipient, whether clue to the offer of a discount or for any other reason; or
(c) the goods or part of the goods sold have been returned to the seller, and as a result of the occurrence of any one or more of the above mentioned events of such sales, the seller has-
(i) provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is incorrect in relation to the amount properly chargeable on that sale; or
(ii
(1) Where a dealer who is liable to pay tax under this Act purchases any taxable goods from a person who is not a registered dealer, then there shall be levied on such dealer a purchase tax on the turnover of such purchases at the rate set out against each of such goods in 1[Schedule II or Schedule III] of this Act.
(2) Where a registered dealer purchases sugarcane from a person who is not a registered dealer, for the purpose of use thereof in the manufacture of sugar or khandsari, there shall be levied a purchase tax on the purchase of such sugarcane at the rate set out therefore in Schedule II of this Act.
(3) Where any person or dealer has purchased any taxable goods under a certificate or declaration given by him under any provision of this Act or earlier law, rule or notification, and the conditions, recitals or undertakings of such
Notwithstanding anything contained in this Act and contract of sale, where goods packed in any materials are sold, the materials in which the goods are so packed shall be deemed to have been sold or purchased along with the goods and the tax shall be leviable on such sales or purchases of the materials at the rate of tax, if any, as applicable to the sales or as the case may be, purchase of the goods themselves.
(1) (a) A registered dealer who has purchased the taxable goods (hereinafter referred to as the "purchasing dealer") shall be entitled to claim tax credit equal to the amount of,-
1 [(i) tax collected from the purchasing dealer by a registered dealer from whom he has purchased such goods or the tax payable by the purchasing dealer to a registered dealer who has sold such goods to him during the tax period, or;]
(ii) tax paid by him during the tax period under sub-section (1) or(2) of 2 [section 9, or]
3 (iii) tax paid by the purchasing dealer under the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001.
(b) The tax credit to be so claimed under this sub-section shall be subject to the provision of sub-sections (2) to (12); and the ta
Tax credit for stock on1[31st March, 2006.]
(1) Within the period as may be prescribed, all the dealers who are deemed to have been registered under section 23 shall furnish in such form and to such authority as may be prescribed,2 [a statement of such taxable goods under this Act held in stock on the 31st March, 2006 which are purchased during the period commencing on the 1st April, 2005 and ending on 31st March, 2006] for which the dealer intends to claim tax credit under this Act.
Explanation.- For the purpose of this section, "taxable goods held in stock" includes taxable goods in the process of use in the manufacture as on the3 [31st March, 2006.]
(2) A registered dealer who has submitted the statement of taxable goods under subsection (1) shall not be permitted to make any changes in the
The net amount of Value Added Tax for a tax period payable shall be determined after the adjustment of tax credit in the manner as may be prescribed.
(1) (a) Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer,1 [whose total turnover has not exceeded fifty lakhs] in the previous year, to pay lump sum tax in lieu of the amount of tax payable under section 7 of this Act.
2[Provided that the Commissioner shall not grant permission to pay lump sum tax under sub-section (1) to a dealer who,-
(i) sells the goods in the course of inter- State trade and commerce or exports goods out of the territory of India,
(ii) 7[has purchased in the previous year or] purchases the goods in the course of inter-State trade and commerce or 7[has imported in the previous year or] imports goods from a place out of the territory of India,
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1 [14A. Composition of tax on works contract.--
(1) Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit every dealer referred to in sub-clause (f) of clause (10) of section 2 to pay at his option in lieu of the amount of tax leviable from him under this Act in respect of any period, a lump sum tax by way of composition at such rate as may be fixed by the State Government by notification in the Official Gazette having regard to the incidence of tax on the nature of the goods involved in the execution of the total value of the works contract.
(2) The provisions of sub-sections (3) and (4) of section 14 shall apply mutatis mutandis to a dealer who is permitted under sub-section (1) to pay lump sum tax by way of composition.
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1 [(1) Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a Commission Agent engaged in the business of agricultural produce, to pay at his option in lieu of the amount of tax leviable from him under this Act, a lump sum tax by way of composition at such rate as may be fixed by the State Government by notification in the Official Gazette.
(2) The permission to pay lump sum tax under sub-section (1) shall be granted by the Commissioner to a Commission Agent who, -
(a) exclusively carries on a business of agricultural produce, and
(b) is licensed as general commission agent with a market committee established under the Gujarat Agricultural Produce Markets Act, 1963 .
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1[(1) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a dealer referred to in subclause (h) of clause (10) of section 2, to pay at his option in lieu of amount of tax leviable from him under this Act, a lump sum tax by way of composition at the rate as may be fixed by the State Government by notification in the Official Gazette.
(2) The provisions of sub-sections (4) and (5) of section 14B shall apply mutatis-mutandis to a dealer who is permitted under sub-section (1) to pay lump sum tax by way of composition.
(3) The permission granted under sub-section (1) shall remain valid so long as the provisions of this section and rules made in this behalf are complied with. In case of breach of any of the provisions, the dealer shall be liable to pay tax under sections 7 and 9 for such tax
The burden of proof shall lie on a dealer who claims that he is not liable to pay tax under this Act in respect of any sale effected by him or is eligible for a tax credit under section 11 and section 12.
(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Commercial Tax.
(2) To assist the Commissioner in the execution of his functions under this Act, the State Government may appoint Special Commissioners, Additional Commissioners and such number of-
(a) Joint Commissioners,
(b) Deputy Commissioners,
(c) Assistant Commissioners,
(d) Commercial Tax Officers, and
(e) Other officers and persons, and give them such designations, as the State Government thinks necessary.
(3) The Commissioner shall have jurisdiction over the whole of the State, the Sp
(1) The Commissioner may, after due notice to the concerned parties and by order in writing, transfer any proceedings or class of proceedings under any provision of this Act from himself to any other any officer and he may likewise transfer any such proceedings (including proceedings already transfer under this section) from one such officer to another or to himself.
(2) The officer to whom any proceedings is transferred under sub-section (1) shall proceed to dispose it of as if it had been initiated by himself.
(3) Transfer of proceeding shall not render necessary re-issue of any notice already issued before such transfer and the officer to whom the proceeding is transferred may continue it from the stage at which it was left by the officer whom it was transferred.
Explanation -- For the purp
(1) No person shall be entitled to call in question the jurisdiction of any tax authority appointed under section 16, after the expiry of thirty days from the date of receipt by that person of any notice issued by such tax authority under this Act.
(2) An objection as to the jurisdiction of any such tax authority may be raised within the periods aforesaid by submitting a memorandum to that tax authority who shall refer the question to the Commissioner and the Commissioner shall after giving the person raising the objection, a reasonable opportunity of being heard, make an order determining the question of jurisdiction and his decision in this behalf shall be final.
(1) The State Government shall constitute a Tribunal consisting of as many as members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall constitute one of the members of the Tribunal to be president thereof.
(3) The qualification of the members consisting the Tribunal shall be such as may be prescribed and a member shall hold office for such period as State Government may fix.
(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of term of his office, if such member, --
(a) is adjudged an insolvent, or
(b) engages during his term of office in any paid employment outside the duties of h
(1) In discharging their functions under this Act, the Tribunal and the Commissioner shall have all the powers of a civil count for the purpose of--
(a) receiving of proof of facts on affidavit;
(b) summoning and enforcing the attendance
(c) compelling the production of documents ;and
(d) issuing commissions for the examination of witnesses
(2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the dependent.
(1) No dealer shall, while being liable to pay tax under this Act, carry on business as a dealer unless he possesses a valid certificate of registration, as provided by this Act.
Provided that the provisions of this sub-section shall not be deemed to have been contravened if the dealer having applied for such registration as provided in this section, within the prescribed time carries on such business.
(2) A dealer dealing exclusively in goods specified in Schedule I shall not be liable for registration.
(3) Every dealer registered by sub-section (1) to possess a certificate of registration, shall apply in such form, to such authority and in such manner as may be prescribed.
(4) If the prescribed authority is satisfied that an application for regist
(1) A dealer having a fixed or regular place of business in the State and who is not required to be registered under section 21, may apply in the prescribed manner for the certificate of registration to the authority prescribed for the purpose under section 21.
(2) If the prescribed authority is satisfied that the application made by the dealer under sub-section (1) is in order, it may grant him a certificate of registration in the prescribed form:
Provided that no certificate of registration under this section shall be granted to the dealer unless he deposits an amount of rupees twenty-five thousand in the Government treasury. The dealer may, in his return to be furnished in accordance with section 29, adjust the amount so deposited against his liability to pay tax, penalty or interest payable under this Act.
Every dealer registered as on the appointed day under any of the earlier laws or under the Central Act. Shall be deemed to be registered under section 21.
Save as otherwise provided in section 25, a certificate of registration shall be personal to the dealer to whom it is granted and shall not be transferable.
Where, --
(a) a registered dealer is a firm and on the death of any partner of such firm, the firm stands dissolved, and
(b) the person who immediately before such dissolution was a partner of the firm carries on business of the dissolved firm, as proprietor, then
(i) until the certificate of registration granted to the firm prior to its dissolution is amended under sub-section (ii), the certificate of registration granted to the firm prior to its dissolution shall, subject to section 27, continue to be valid for a period of six months;
(ii) on an application made by such person within a period of six months from the date of dissolution of the firm for amendment of the certificate of registration and on information being furnished in the manner requ
(1) Where a registered dealer-
(a) transfers his business, in whole or in part, or transfer his place of business, by sale, lease, leave or license, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof or effects or comes to know of any other change in the ownership of the business;
(b) discontinues his business or changes the place of business thereof or opens a new place of business, or temporarily closes the business for a period more than thirty days;
(c) Changes the name, style constitution or nature of his business; or
(d) enters into partnership or other association in regard to his business or effects any changes in the ownership of the business,
he sha
1 [Suspension or cancellation of registration.]
(1) Where --
(a) any business in respect of which a certificate of registration has been issued to a dealer under this Act is discontinued;
(b) in the case of transfer of whole business by a dealer, the transferee already hold a certificate of registration under this Act;
(c) an incorporated body has been wound up or it otherwise ceases to exist.
(d) the owner of a proprietorship business dies leaving no successor to carry on the business;
(e) in case of a firm or association of persons, it is dissolved or
2 (ee) a dealer changes his place of business situated within th
(1) Where it appears necessary to the authority to which an application is made under section 21 or 22 for issue of certificate of registration, so to do for the proper realization of the tax, penalty and interest payable under this Act, it may by an order in writing and for the reasons to be recorded therein, impose as a condition for the issue of 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 specified in the order for the aforesaid purpose.
(2) Where it appears necessary to the authority referred to in section 21, or the Commissioner so to do for the proper realization of the tax, interest and penalty payable or which has become due for payment, for any period of any year, he may, at any time, by an order in writing and for reason to be recovered there
(1) Every Registered dealer shall furnish correct and complete returns 1 [of the goods in respect of his business and the transactions thereof] 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
(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 sub-section (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 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 showing such payment.
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(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 there under.
(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 contrave
(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,-
than, the Commissioner may, as soon as possible, provisionally assess such dealer for the period of such return or as
(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 purchase were taxable.
1 [(3) Where,--
(a) a dealer has furnished all the returns, revised returns, if any, and annual returns by the date prescribed therefore
(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.
(2) (a) Where,
(i) 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 self-assessment or
(ii) 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
1 [34A. Assessment on basis of fair market price.--
Notwithstanding anything contained in this Act, if the Commissioner is of the opinion that any transaction by any dealer during any tax period or a set of transactions by the dealer has been accounted in a manner so as to pay tax less than the tax otherwise payable on such sale or purchase, then the Commissioner shall calculate the tax liability as per fair market price of such transaction or transactions.
Explanation.--For the purpose of this section, "fair market price" means the value at which goods of like kind are sold or would be sold in the open market in the State.
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1. Section 34A was inserted by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 20,<
(1) Where after a dealer has been assessed under section 32,33,34 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,-
(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 there from; or
(e) Wrongly been allowed any 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 judgmen
(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 adjustment under the provision shall be made towards a recovery of an amount due that has been stayed by an appellate authority.
(2) Where any refund 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
(1) If a registered dealer has filed any return as required 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 the provisions of sub-section (3), the Commissioner may require the aforesaid dealer to furnish 1 [such] 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 ag
(1) 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 relates1 [till the date of payment of amount of such refund.]
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
(1) Where an order giving rise to a refund is the subject matter of an appeal or further processing or where any other processing 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.
(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 modification as the State Legislature may take, during 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.
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(1) Subject to such conditions as it may impose, the State Government may, if it is necessary so do in public interest in case of double taxation or to redress an 1 [inequitable situation or for sufficient and reasonable cause] remit by an order either generally or specially, the whole or any part of the tax, penalty or interest payable in respect of any period by any dealer or a class of dealers 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.
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1. Substituted vide The Gujarat Value Added Tax (Second Amendment) Act, 2006 (Act No. 25 of 2006) w.e.f
(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 any be prescribed within thirty days from the date of service of notice of demand issued by the Commissioner for this purpose.
(2) On any 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
(1) 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 server 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 disp
(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 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 i
(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 a 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).
(1) For the purposes 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 exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879.
(ii) the Deputy Commissioners and Assistant Commissioner 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 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 ar
Where a dealer after any tax has become due from him creates a charge on or parts with the possession by way of sale, mortage, exchange or any other mode of transfer whatsoever of any 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.
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.
Where in respect of any tax, interest or penalty due from a dealer under this Act or under any earlier law, any other person is liable for the payment thereof under any provisions of this Act or earlier law, all the relevant provisions of this Act or, as the case may be, of the earlier law shall, in respect of such liability apply to such person also, as if he was the dealer himself.
(1) Where a commission agent purchases or sells any taxable goods on behalf of his principal, such commission agent and his principal shall be jointly and severally liable to pay the tax payable under the Act.
(2) If the commission agent shows to the satisfaction of the Commissioner, in the manner as may be prescribed, that the tax payable by him under this Act in respect of any goods, has been paid by the principal on whose behalf the goods were purchases, he commission agent shall not be liable to pay the tax again in respect of the same transaction.
(3) If the principal, on whose behalf commission agent has sold the goods, shows to the satisfaction of the Commissioner, in the manner as may be prescribed, that the tax payable under this Act in respect of any goods, has been paid by his commission agent, the principal shall not be liabl
(1) Where a dealer, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the dealer and the person to whom the business is so transferred shall jointly and severally be liable to pay the tax, interest or any penalty due from the dealer up to the time of such transfer, whether such tax, interest or penalty has been assessed before such transfer, but has remained unpaid or is assesses thereafter.
(2) Where the transferee or the lessee of a business referred to in subsection (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 good effected by him with effect from the date of such transfer and shall, if he is an existing dealer, apply within the prescribed time for amendment of his certificate of registration.
<
(1) When two or more companies are amalgamated by the order of 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 of such companies have sold or purchased any goods to or from each other during the period commencing on the date from which the order, then such transactions of sale and purchase shall be included in the turnover of sale or purchase of the respective companies and shall be assessed to tax accordingly.
(2) Notwithstanding anything contained in the said order, for all the purposes of this Act, the said two or more companies shall be treated as distinct companies for all the periods upto the date of the said order and the registration certificates of the said companies shall be cancelled, where necessary, with effect from the date of the said order.
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(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 as receiver of any assets of a company(hereinafter referred to as the "liquidator"),
shall, within thirty days after his appointment, give intimation of his appointment as such to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he received intimation of the appointment of the liquidator, the amount which in the opinion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, p
Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall jointly and severally be liable for such payment:
Provided that where any partner retires from the firm, he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay tax, interest or penalty remaining unpaid at the time of his retirement and any tax, interest or penalty due up to the date of his retirement whether assessed or not assessed, on that date:
Provided further that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first provision shall continue until the date on which such intimation is received by the Commissioner.
Where the business in respect of which tax is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or 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, as if he were major and capacitated person and if he were conducting the business himself, and all the provisions of this Act shall, so far as may be, apply accordingly.
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 the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager(including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager as he case may be, in like manner and to the same extent as it would be assessed upon and be recoverable from the dealer as if he were conducting the business himself, and all the provisions of this Act shall, so far as may be, apply accordingly.
(1) Where a person who is or has been a dealer, liable to pay tax under this Act, dies, then-
(a) if a 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, interest or penalty due from such dealer under this Act or under any earlier law, 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, to the extent to which the estate is capable of meeting the charge, the tax, penalty or interest due from such dealer under this Act or under any earlier law,-
whether such tax interest or penalty has been assessed before his death but has remained unp
(1) Where a dealer is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business-
(a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and
(b) every person who was at the time of such discontinuance, a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable jointly and severally for the payment of tax assessed and penalty or interest imposed and payable by such firm, association or family, whether such tax, interest or penalty or has been assessed prior to or after-such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or
(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, notice under this Act may be served on any person who was a partner (not being a minor) of the firm, or member of the association, as the case may be, immediately before its dissolution.
(3) Where the business of a firm, an association of persons or company 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 and in the case of a co
1 [59A Definitions.--
For the purposes of this Chapter, unless the context otherwise requires,--
(a) "contractor" or "sub-contractor" means the dealer referred to in sub-clause (f) of clause (10) of section 2;
(b) "specified sale" means the sale referred to in sub-clause (b) of clause (23) of section 2;
(c) "specified sale price" in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, means such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for execution of such works contract, the amount representing labour charges for such execution and the price paid or payable for the goods purchased in the course of inte
1[(1) Notwithstanding that the assessment in respect of the specified sales is to be made for a year or part of a year, the tax on such sales shall be payable at source in accordance with the provisions of this section.
(2) Nothing in sub-section (1) shall prejudice the levy of tax on the specified sales under section 7.
(3) (a) Any person responsible for paying specified sale price to a contractor for carrying out any work in pursuance of a specified works contract, shall at the time of payment of the whole or part of the specified sale price, deduct from such price an amount equal to two paise in a rupee of such payment as a tax on specified sales.
(b) Any person being a contractor responsible for paying specified sale price to a sub-contractor in pursuance of a contract with the sub-contrac
(1) A registered dealer who sells taxable goods to another registered dealer, 1 [shall provide him] at the time of sale, with a tax invoice containing such particulars as may be prescribed and retain a copy thereof:
Provided that a tax invoice shall not be issued by a dealer-
(a) in respect of the goods specified in Schedule I or exempt by notification under sub-section (2) of section 5;
(b) who has given an option to pay lump sum tax in lieu of tax under 3 [sections 14, 14B and 14C];
(c) for sale in the course of inter-State trade or commerce or export out of the territory of India, 4 [***];
(d) to a person who is not a registered dealer, 5 [or].
5 [(e) in suc
Subject to the provisions of sections 8 and 60, where a tax invoice has been provided as contemplated in sub-section (1) of section 60, and-.
(a) the amount shown as tax charged in the tax invoice exceeds the actual tax charged in respect of the sale concerned, the seller shall provide1 [within such period as may be prescribed, the purchaser with a credit note] of the sales of goods involved in the transaction, containing such particulars as may be prescribed;
(b) 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, containing such particulars as may be prescribed:
2 [Provided that not more than one credit note or, as a case may be, debit note shall be issued for the amount in exce
(1) Every dealer liable to pay tax under this Act, and every other dealer on whom a notice has been served to furnish returns under sub-section (2) of section 29 shall maintain at his place of business a true account of the value of goods purchased, sold, supplied and delivery of goods made by him in such form and in such manner as may be prescribed.
(2) If the Commissioner considers that such account is not sufficiently clear and intelligible to enable him to make a proper scrutiny of the returns referred to in section 29, he may require such dealer by notice in writing to keep such accounts (including records of purchases and sales) in such form and in such manner as may be specified therein.
(3) The Government may, direct any class of registered dealers generally to keep such accounts (including records of purchases and sales) in such
1 [62A. Automation.--
(1) The State Government may, by notification in the Official Gazette, provide that the provisions contained in the Information Technology Act, 2000 and the rules made thereunder 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 certificates as are specified in the said notification, shall, in so far as they may as far as feasible, apply to the procedures under this Act.
(2) Where any notice or communication is prepared on any automated data processing system and is properly served on any dealer or person, then the said notice or communication shall not be required to be personally signed by any officer or per
(1) If in respect of any particular year, total turnover of a1 [dealer exceeds such amount, not being less than one crore, as may be prescribed, then such dealer shall get his accounts verified and audited by a specified authority2 [within 3{nine months}] from the end of that year and obtain within that period a report of such audit in the prescribed form duly signed and verified by such specified authority along with such particulars as may be prescribed. A true copy of such report shall be furnished by such dealer to the Commissioner within such period as may be prescribed.
Explanation- For the purposes of this section, "specified authority" means,-
(i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 and includes persons who by virtue of the provisions of sub-section (2) of section 226 of the Companies
The dealer shall preserve his books of accounts and the records relevant for the purpose of this Act till the period of 2 [six years] from the end of the accounting year to which the books of accounts and the records relate.
1 [Provided that where the dealer is a party to an appeal or revision under this Act, he shall preserve the books of accounts and the records pertaining to the subject matter of such appeal or revision until the appeal or revision is finally disposed of.]
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1. Added vide The Gujarat Value Added Tax (Second Amendment) Act, 2006 (Act No. 25 of 2006) w.e.f. 10.05.2006.
2. Substituted vide The Gujarat Value Added Tax (Second Amendment) Act, 2006 (Act No. 25 of 2006) w.e.f. 10.05.2006 for "eight years".
Every registered dealer shall within the period prescribed, file a declaration in the manner prescribed stating the name of the person or persons who shall be deemed to be the manager or managers of business of such dealer, for the purposes of this Act and in the event of change of manager, the dealer shall revise the declaration within thirty days from the date of such change.
1[(1) Every dealer, who is liable to pay tax shall send a declaration in such form, within such period and to such authority as may be prescribed, stating therein the particulars of the Bank accounts operated by him in connection with his business and shall within the period prescribed, intimate to the authority the changes in the particulars in the declaration.
(2) If the dealer fails to intimate the authority the change in the particulars in the declaration referred to sub-section (1), the Commissioner may, after giving an opportunity of being heard to such dealer, by order in writing, impose a penalty of a gum not exceeding rupees ten thousand.]
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1. Section 66 was re-numbered as sub-section (1) and sub-section (2) was inserted by The Gujarat Value Added Tax (A
1 [66A. Furnishing of specimen signature.--
(1) Every registered dealer who is liable to pay tax under this Act shall furnish the specimen signature of himself or the person authorised to sign the cash memo, tax invoice, retail invoice, credit/debit note, delivery chalan and any form prescribed or appended to the notification, within such period as may be prescribed
(2) Any change in the particulars submitted under sub-section (1) shall be intimated to the registering authority within fifteen days of such change.
(3) If a registered dealer fails to submit particulars or intimate the change as required under this section, the Commissioner may, by order in writing and after giving opportunity of being heard to such dealer, impose by way of penalty a sum not exceeding the amount of tax payable o
1[(1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents, or to furnish any information relating to stocks of goods of, or to sales, purchases and deliveries of goods by the dealer or any other information relating to his business, as may be necessary for the purposes of this Act;
(2) All accounts, registers and documents relating to stocks of goods of or to sales, purchases and deliveries of goods by, any dealer and all goods kept in any place of business of any dealer, shall at all reasonable times be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed such marks of identifications thereon, as appear to him necessary for the purposes of this Act.
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(1) If the State Government considers that with a view to preventing evasion of tax in any place or places in the state, it is necessary to so do; it may by notification in the Official Gazette, direct that such number of check-posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification,
(2) At every check-post or barrier set up or erected under sub-section (1), the driver or any other person in charge of any vehicle, boat or animal shall stop the same, and keep it stationary so long as may reasonably be necessary and allow the officer-in charge of the check-post or barrier to examine the contents in the vehicle or boat or on the animal and inspect all records relating to the goods carried in the vehicle or boat or on the animal which are in the possession of such driver or other person in-charge who shall, if so required
(1) Where a vehicle, boat or animal carrying goods coming from any place outside the State is bound for any other place outside the State, the driver or any other person in-charge of such vehicle, boat or animal shall obtain in the prescribed manner a transit pass for such vehicle, boat or animal from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver the same to the officer-in-charge of the last check-posts or barrier before his exit from the State.
1[(1A) The driver or the person in-charge of such vehicle, boat or animal fails to carry with him such transit pass throughout the State, he shall be liable to pay such penalty not exceeding one and one-half times the amount of tax of goods carried by him, as may be determined, after giving a reasonable opportunity of being heard.]
(2) If the
(1) Not withstanding anything to the contrary contained in any law for the time being in force every owner or lessee of a cold storage, warehouse, godown or any such place, who stores therein taxable goods for hire or reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are stored in such places and the quantity, value and date of delivery of such goods.
(2) Such accounts shall, on demand, be produced before the Commissioner or any officer authorised in this behalf who may take or cause to be taken such extracts there from or require such extracts to be furnished as he may consider necessary.
(3) If any owner or lessee of a cold storage, warehouse, godown, or any other such place, who stores goods for hire or reward, contravenes any of the provisions of s
1 [70A. Furnishing of information by others.--
(1) The Commissioner may, for the purpose of this Act, by an order in writing.
(a) require any person including an officer of a Bank, Post Office or such other institution, to furnish information in relation to such matters which in his opinion is likely to be useful or relevant in proceedings under this Act;
(b) require any person,-
(i) who has custody of goods of a dealer for the purpose of delivery or; transports, to furnish information in respect of such goods, or to permit inspection thereof,
(ii) who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, to produce such, books of accounts,
(1) If the Government considers that for the purposes of better administration of this Act, it is necessary so to do, it may by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or under this Act.
(2) Upon such direction being made, the Commissioner may, by notice in any newspaper or in such other manner as he deems fit to bring to the notice of dealers, call upon any class of dealers to furnish such information or statement as may be stated in such notice 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 be furnished and the intervals at which such information or returns should be furnished, shall be such as may be prescribed.
(3) Without prejudice
(1) If the Commissioner is satisfied that any records pertaining to a dealer have been destroyed as a result of fire or any natural or other calamity or event, he may by notice in writing, require the dealer to appear before him on a date and at such place specified in the notice, or to produce before him any accounts or register or documents or copies thereof or to furnish fresh returns 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 work of assessme
(1) An appeal from every original order, not being an order mentioned in section 74, passed under this Act or the rules, shall lie,-
(a) If the order is made by a an Assistant Commissioner or Commercial Tax Officer, or any other officer sub-ordinate thereto, to the Deputy Commissioner;
(b) if the order is made by a Deputy Commissioner, to the Joint Commissioner;
(c) if the order is made by a joint Commissioner, Additional Commissioner or Commissioner/to the Tribunal.
(2) In the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal.
(3) Subject to the provisions of section 84, no appeal shall be entertained unle
No appeal or no application for revision shall lie against,-
(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or
(b) an order of the Commissioner under sub-section (1) of section 17;
(c) an order pertaining to the seizure or retention of books of account, register and other documents; or
1[(d) an order sanctioning prosecution under this Act.]
[xxx]
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1. This clause (d) was substituted for clauses (d) and (e) by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006
(1) Subject to the provisions, of section 74 and to any rules made there under,-
(a) the Commissioner of his own motion within three years or on an application made to him within one year from the date of any order passed by any officer appointed under section 16 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper1[within five years from the date of the said order of the officer appointed under section 16 to assist him.]
(b) The Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such or
Notwithstanding anything contained in the1[Gujarat Court-fees Act, 2004], an appeal preferred under section 73 and an application for revision made under section 74 shall bear a court-fee stamp of such value as may be prescribed.
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1. These words were substituted for the words "Bombay Court-fees Act, 1959" by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 37,
In computing the period laid down under sections 73,75 and 78, the provisions of sections 4 and 12 of Limitation Act, 1963 shall, so far as may be, apply.
1[(1) An appeal shall lie to the High Court from Court every order passed in appeal by the Tribunal, if the High Court is satisfied that the case- involves a substantial question of law.
(2) In an appeal under this section, the memorandum of appeal shall precisely state the substantial question of law involved in the appeal.
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(4) The, appeal shall be heard on the question so formulated and the respondent shall, in the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for
(1) The Commissioner may at any time within two years from the date of the communication of the order passed by him, to the person affected by such order, on his own motion, rectify any mistake of fact apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that, no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund or tax credit, unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by the Tribunal or an appellate authority under section 73 as they apply to the rectification of a mist
(1) If any question arises, otherwise than in proceeding before a court, or proceedings under section 33,34 or 35, whether for the purposes of this Act-
(a) any person, society, club or association or any firm or any branch or department of any firm is a dealer, or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or
(c) any transaction is a sale or purchase, or
(d) any particular dealer is required to be registered, or
(e) any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof, or
(e) any tax credit is admissible under section 11 or secti
(1) Any persons, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend,-
(a) by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by him; or
(b) by a legal practitioner or 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 (2).
(2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending bef
(1) The Commissioner or any person appointed under sub-section (2) of section 16 to assist him 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; and
(b) compelling the production of accounts and documents; and
(c) issuing commissions for the examination of witnesses.
(2) Any proceeding under this Act before the Commissioner or any person appointed under sub-section (2) of section 16 to assist him shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 and for the purposes of section 196 of the Ind
Whenever in respect of any proceeding under this Act, the Commissioner or any person appointed under sub-section (2) of section 16 to assist him, ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he shall be reheard.
An appellate authority may admit any appeal or permit the filling of a memorandum of cross objections under section 73 and the Tribunal may admit an application under section 75 or under section 78 after the period of limitation laid down in the said sections, if the appellate or the applicant satisfies the appellate authority or the Tribunal, as the case may be, that he had sufficient cause for not preferring the appeal or filing a memorandum of cross objections or making the application, within such period.
An appellate authority may admit any appeal or permit the filling of a memorandum of cross objections under section 73 and the Tribunal may admit an application under section 75 or under section 78 after the period of limitation laid down in the said sections, if the appellate or the applicant satisfies the appellate authority or the Tribunal, as the case may be, that he had sufficient cause for not preferring the appeal or filing a memorandum of cross objections or making the application, within such period.
(1) Whoever,-
(a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or purchases goods;
(b) knowingly furnishes a false return where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 1000;
(c) knowingly produces before the Commissioner, false tax invoice, bill, voucher, cash-memorandum, declaration, certificate or other document for claiming deduction or tax credit, the value of which exceeds Rs. 1000.
(d) Fails to pay tax as per the returns filed by him;
(e) Knowingly keeps or produces false account;
(f) Issues to any person certificate or d
(1) Where an offence under this Act or the rules there under has been committed by a company, every person who at the time 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
(1) No court shall take cognizance of any offence under this Act or the rules except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence.
(2) Notwithstanding anything contained in the code of Criminal procedure, 1973, all offences punishable under this Act or the rules shall be cognizable and bailable.
(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of the offences punishable under this Act.
(3) Every officer or person so authorized shall in the conduct of such investigation exercise the powers 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 of after the institution of proceedings for any offence punishable under section 85 or under any rules accept from any person charged with such offence, by way of composition of offence a sum of rupees five thousand or where the offence charged is under section 85 not exceeding double the amount of tax, but not less than the amount of tax, which would have been payable on the turnover of sale or purchase to which the said offence relates, whichever is greater.
(2) On payment of such sum as may be determined by the commissioner under sub-section (1), on further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall stand abated.
(1) The commissioner may, either before of after the institution of proceedings for any offence punishable under section 85 or under any rules accept from any person charged with such offence, by way of composition of offence a sum of rupees five thousand or where the offence charged is under section 85 not exceeding double the amount of tax, but not less than the amount of tax, which would have been payable on the turnover of sale or purchase to which the said offence relates, whichever is greater.
(2) On payment of such sum as may be determined by the commissioner under sub-section (1), on further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall stand abated.
(1) No suit, prosecution or other legal proceedings shall lie against the commissioner or any officer of the Government for anything which is in good faith done or intended to be done under this Act or the rules.
(2) No action shall lie for damages or for any other claim by any person against the commissioner or any officer of the government for anything done in good faith in discharge of their duties under this Act.
The Commissioner and all officer and persons appointed under section 16 and all member of Tribunal appointed under section 19 shall be deemed to be public servants within the meaning of section 21 of Indian penal code, 1860.
(1) All particulars contained in any statement made or return furnished or accounts or documents produced in accordance with the provisions of this Act, or any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), shall, save as provided in sub-section(3) be treated as confidential and no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any statement, declaration, return, accounts, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) Nothing contained in this section shall apply to the disclosure,--
(a) of any such particular in respect of any such statement, return, account, document evidence, affidavit or deposition for the purpose of any prosecution under the Indian penal
(1) No assessment (including re-assessment, revision or rectification), notice, summons or other proceeding made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act or under the earlier law shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceedings, if such assessment, notice, summons or other proceedings are in substance and effect in conformity with or according to the intent and purposes of this Act or any earlier law.
(2) The service of any notice, order or communication shall not be called in question if the said notice, order or communication, as the case may be, has already been acted upon by the dealer or person to whom it is issued or which service has not been called in question at or in the earliest proceed
Save as provided by section 78,-
(i) no civil court shall have jurisdiction to deal with or decide any question which the Tribunal, the Commissioner or any officer appointed to assist him is empowered to deal with or decide by or under this Act and no injunction shall be granted by any civil court in respect of any action taken or to be taken in pursuance of any power by or under this Act;
(ii) no assessment made and no order passed under this Act or the rules made there under by the Tribunal, the Commissioner or any officer appointed to assist him shall be called in question in any civil court.
(1) No information of any individual return or part there of with respect to any matter give for the purposes of section 71 shall without the previous consent in writing of the owner for the time being or his authorized agent, be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceedings under the provisions of this Act.
(2) Except for the purpose of prosecution under this Act, or under the Indian Penal Code, 1860 no person who is not engaged in the collection of statistics under Section 71 or in the administration of this Act shall be permitted to see or have access to any information or any individual return referred to in that section.
(3) If any person required to furnish any information or return under section 71,
On every application,-
(a) for a certified or duplicate copy of a certificate of Registration or
(b) or a certified copy of an order of assessment or any order passed or any document produced or filed in any proceeding under this Act, or
(c) for the determination of any question under section 80, or
(d) for a copy of order or document under this Act
there shall be paid such fee in court fee stamps as may be prescribed.
(1) Notwithstanding anything contained in section 92, 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 other particulars relating to any proceedings under this Act in respect of such dealers and persons, he may publish or disclose or cause to be published or disclosed such names and particulars in such manner as 1 [may be prescribed.]
2 [***]
_______________________________
1. These words were substituted for the words "he thinks fit" by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 41(1),
2. Sub-section (2) and Explanation thereunder were deleted by The Gujarat Value Added Tax (Amendment) Act, 6 of 2006, S. 41(2),
&
(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.
1 [(2A) Any rule made under the Act, may be made so as to have retrospective effect.]
(3) In making any rules under this section the State Government may direct that a breach there of shall be punishable with fine not exceeding two thousand rupees, and when the offence is continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
(4) The power to make rules conferred by this secti
If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty:
Provided that no such order shall be made after the expiration of two years from the commencement of this Act.
(1) The1 [Gujarat Sales Tax Act, 1969, the Bombay Sales of Motor Spirit Taxation Act, 1958] and the Gujarat Purchase Tax on Sugarcane Act, 1989 are hereby repealed:
Provided that such repeal shall not affect the previous operation of the said Acts or any right, title, obligation or liability already acquired, accrued or incurred there under and subject thereto, anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in exercise of any powers conferred by or under the said Act shall be deemed to have been done or taken in exercise of the powers, conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.
&
SCHEDULE I
[See sub-section (1) of section 5]
GOODS, THE SALES OR PURCHASE OF WHICH ARE EXEMPT FROM TAX
Sr. No. Description of goods Conditions and exceptions subject to which exemption is granted.
1 2 3
1 Agate (Akik) Stones and articles made therefrom.
2 (i) Agricultural implements operated exclusively by human or animal agency for exclusive use in agricultural operations and the parts thereof, which are ordinarily not also used otherwise than as such parts.
(ii) Opener (Huller) and thrasher for agriculture use.
3 A
Section 34 of the Gujarat VAT Act, 2003, is a crucial provision governing assessments, reassessments, and related proceedings. It delineates the procedural framework for tax assessments, ensuring the collection of correct tax, and sets limits on the period within which assessments can be initiated or revised. The section also emphasizes principles of natural justice and procedural fairness in tax administration.
Section 34 prescribes the procedure for assessment of tax, including initial assessments and reassessments. It specifies time limits for making assessments, the circumstances under which reassessments can be initiated, and the manner of issuing notices. It also mandates adherence to principles of natural justice, such as providing an opportunity to the dealer to be heard before finalizing assessments, and lays down the procedural safeguards for both the tax authorities and the dealers.
Section 34 covers:- Initial assessments based on returns filed.- Reassessments where the department uncovers additional facts or errors.- Cases involving concealment, suppression, or fraud.- Proceedings initiated by the tax authorities within the prescribed statutory periods.- Ensures procedural fairness and safeguards against arbitrary assessments.
While Section 34 itself does not prescribe punishment, violations such as issuing assessments without proper notice, exceeding time limits, or passing assessments without following due process may attract penalties under other provisions of the Act. Violations could also lead to quashing of assessments or proceedings, as seen in judicial rulings.
In summary, Section 34 of the Gujarat VAT Act, 2003, establishes a structured, time-bound, and fair assessment process, emphasizing procedural safeguards, natural justice, and timely action. Judicial precedents reinforce adherence to these principles, ensuring that assessments are not only revenue-effective but also constitutionally compliant, with penalties arising from violations being addressed through other provisions of the law.
SCHEDULE II
[See section 7 and section 9]
GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX
Sr. No. Description of goods Rate of tax
1 2 3
1 Agricultural implements to which entry 1 in schedule I does not apply and agricultural machinery. Four paise in the rupee
2 Bamboo, whether whole or split and articles made of Bamboo. Four paise in the rupee
3 Bearings of all types, including ball-bearing, roller bearings, taper bearing and middle roller bearings and spare parts and components thereof. Four paise in the rupee
4 Beltings Four paise in the rup
1 [SCHEDULE III
(See section 7 and section 9)
GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX
Sr. No. Description of goods Rate of tax
1 2 3
1 High speed diesel oil Twenty-four paise in the rupee
2 Aviation Gasoline (Duty paid) Thirteen paise in the rupee
3 Aviation Gasoline (Bonded) Twenty-six paise in
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