R.1 Short title.

These rules may be called the Central Sales Tax (Bihar) Rules, 1957.

R.2 Definitions

       In these rules, unless there is anything repugnant in the, subject or context:-
       (a) "the Act" means the Central Sales Tax Act, 1956;
       (b) "Appellate Assistant Commissioner" in relation to a dealer means Appellate Assistant Commissioner of Commercial Taxes or Additional Appellate Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of section 8 of the Bihar Sales Tax Act, 1959 (Bihar Act 19 of 1959)]1 within whose jurisdiction any place of business of the dealer is situated, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any circle or sub-circle, the Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of that Circle or Sub-Circle, or where the dealer has no fixed place of business in the State, the Appell

R.3 and 4 .

3. & 4. [Omitted]

R.5 Publication of cancellation of certificate of registration.

       When the certificate of any dealer is cancelled, the Commissioner shall, within a period which shall not ordinarily exceed two months from the date on which the certificate is cancelled, publish in the Official Gazette, the particulars regarding such cancellation, in the following form, namely:
       Sl. Name and Location of Location of Registration Date from
       No. address of the main place additional number and which can-
       the dealer of business places of busi- marks cellation
       and style ness, if any took effect
       of business
       1 2 3 4 5 6

R.6 Maintenance of accounts by dealers.

       .-(1) Every registered dealer shall keep a true and complete account in respect of all goods purchased or sold by him in the course of inter-State trade or produced, raised, manufactured or processed by him for such sale or partly for such sale and partly for any other purpose. The account of inter-State sales shall be maintained in a register in form V.
       (2) If the Assistant Commissioner, Superintendent or Assistant Superintendent is of opinion that the accounts maintained or produced by any registered dealer are not sufficiently clear or intelligible, for a proper determination of the turnover of the dealer during any period, he may direct such dealer to produce or maintain such accounts in such form and manner as may be requested. Such order may also be passed by any sales tax authority above the rank of an Assistant Commissioner, Superintendent or Assistant Superintendent within

R.7 Furnishing of information, production, inspection and seizure of accounts and documents and search of premises.

       .-(1) Any sales tax authority within whose jurisdiction a dealer carries on any business may direct the dealer to produce before it any accounts, registers or documents, or to furnish any information, relating to the business and the stocks of goods purchased, produced, raised, manufactured, processed, sold or delivered by the dealer; and the dealer shall comply with such direction.
       (2) All accounts, registers and documents relating to the business and all goods kept in any place of business or warehouse of a dealer shall, at all reasonable times, be open to inspection by the authority referred to in sub-rule (1) and the dealer shall render all possible assistance to such authority in carrying out an inspection.
       (3) Unless the authority referred to in sub-rule (1) considers it necessary to make a surprise inspection, an inspection under

R.8 Returns.

       .-(1) Every registered dealer shall furnish to the Assistant Commissioner, the Superintendent or the Assistant Superintendent quarterly returns in Form I, and also an annual return, in the same Form, on the basis of the quarterly returns for the year. Such returns shall be furnished in the manner and by the date prescribed in respect of returns under the Bihar Sales Tax Act 1959 (Bihar Act 19 of 1959)]1 and the rules framed thereunder.
       1. Bihar Sales Tax Act, 1959 has been repealed and substituted by the Bihar Finance Act, 1981.
       (2) If, upon information which has come into his possession, the Assistant Commissioner, the Superintendent or the Assistant Superintendent is satisfied that any dealer, while being liable to pay tax under the Act, is not registered under section 7, he may direct such dealer to furnish a return in Form I in respe

R.8(a) Security or additional security to be furnished by dealers.

       .-(1) Security or additional security as may be determined under sub-section (2A), (3A), (3C) of section 7 by the authority granting the certificate of registration or the authority issuing the forms shall be furnished by the dealer/registered dealer in any of the following manner, namely:--
       (a) by depositing with said authority Government securities for the amount fixed by the said authority by such date as may be specified in the order, or
       (b) by depositing such amount in the Post Office Savings Bank and pledging the pass book to and depositing it with the said authority by such date as may be specified in the order, or
       (c) by furnishing two sureties, acceptable to the said authority, by executing a security bond for such amount in Form VII by such date as may be specified in the order or in

R.9 Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto.

       .-(1) A registered dealer, who wishes to purchase goods from another such dealer on payment of tax at the rates applicable under the Act to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the Assistant Commissioner, the Superintendent or the Assistant Superintendent the form of declaration prescribed under sub-section (4) of section 8 of the Central Sales Tax Act, 1956, and furnish it to the selling dealer. Before furnishing the declaration to the selling dealer, the purchasing dealer, or any person authorised by him in this behalf, shall fill in all required particulars in the form and shall also affix his signature in the space provided in the form for this purpose. Thereafter the counterfoil of the form shall be retained by the purchasing dealer and the other two portions marked "Original" and "Duplicate" shall be made o

R.9(a) Use, custody, maintenance, etc. of records of certificates in Forms E-I and E-II.

       .-(1) A registered dealer who claims exemption from tax in respect of any subsequent sale referred to in sub-section (2) of section 6 of the Act shall obtain from the registered dealer from whom he purchased the goods, a certificate in Form E-I E-II as the case may be, prescribed in sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules:
       Provided that no single certificate shall cover more than one transaction of sale except in cases where the total amount covered by one certificate does not exceed Rs. 5,000 or such other amount as the Commissioner may, by notification in the official Gazette, specify.
       (2) Form E-I shall be used in respect of the sale exempted under sub-section (2) of section 6, which follows immediately the first sale and Form E-II shall be used in respect of all other subsequent sales exempt

R.9(b) Use, custody and maintenance, etc, of records of certificate in Form D.

       .-(1) An authorised officer of Government (not being a registered dealer) who purchases goods on behalf of the Government from a dealer shall furnish a certificate to the dealer in Form 'D' prescribed in sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 :
       Provided that no single certificate shall cover more than one transaction of sale except in cases where the total amount covered by one certificate does not exceed Rs. 5,000.
       (2) Before furnishing such certificate, the authorised officer of the Government shall fill in all the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose, retain the counterfoil of the certificate and make over the other two portions of the certificate marked "Original" and "Duplicate" to the selling dea

R.9(c) Authority from which form of declaration F may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.

       .-(1) A registered dealer who claims exemption from tax in respect of any transfer referred to in sub-section (1) of section 6A of the Act shall obtain a declaration duly filled in Form F prescribed in sub-rule (5) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, by the Principal Officer of the other place of business or his agent or principal, as the case may be, of the transferee in the State in which the goods covered by such form are delivered.
       (2) For the purposes of sub-rule (1) a registered dealer shall obtain from the Assistant Commissioner, the Superintendent or the Assistant Superintendent Form F to the extent required by him, on payment of a fee at the rate of Rs. 8 for every set of 25 forms. The dealer shall pay the fee by depositing it into the Government treasury under the appropriate head of account or in the form of a crossed Indian Posta

R.10 Furnishing of declaration of the. name of manager of business.

       .-(1) Every dealer who is liable to pay tax under the Act and is an undivided Hindu family, or an association, club, society, firm or company or who carries on business as a guardian or trustee, or otherwise, on behalf of another person, shall furnish to the authority competent to register him under section 7 a declaration stating the name, address and other particulars of the person who shall be deemed to be the manager in relation to the business of the dealer in the State.
       (2) The declaration mentioned in sub-rule (1) shall be in Form III and shall be submitted within the time prescribed in sub-section (1) of section 7 or together with his application for registration under sub-section (1) or (2) of the said section whichever is earlier.
       (3) Any statement made, return furnished, accounts or documents produced or evidence given by the

R.11 Furnishing of information relating to change in ownership or nature of business.

       .-(1) Any dealer liable to pay tax under this Act who-
       (a) disposes of his business or any part of his business whether by sale or otherwise; or
       (b) acquires any business or part of any business, whether by purchase or otherwise; or
       (c) effects any other change in the ownership or constitution of the business; or
       (d) discontinues his business or shifts his place of business; or
       (e) changes the name or nature of his business or effects any change in the classes of goods which he sells; or
       (f) starts a new business either singly or jointly with other person; or
       (g) effects any change in the particulars furnished in an

R.12 Application of the Bihar Sales Tax Act, 1959]2 and the rules framed thereunder to certain matters.

       The provisions of 2[the Bihar Sales Tax Act, 1959] (Bihar Act 19 of 1959) and the Rules framed thereunder shall 3[except in so far as they relate to publication of list of registered dealers and publication of amendments of certificate of registration,] mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purposes of the Act for which no provision is made in these rules or in the Central Sales Tax (Registration and Turnover) Rules, 1957.
       2. Bihar Sales Tax Act, 1959 has been repealed and substituted by the Bihar Finance Act, 1981.
       3. Ins. by Notification No. STGL-PUB-708/60-11521-FP, dated 8th September, 1961.

R.13 Penalties.

Any person contravening any provision of these rules shall be punishable with fine not exceeding five hundred rupees and when the offence is a continuing, with a daily fine which may extend to fifty rupees for every day during which the offence continues.

FORM.1 FORM

       [See Rule 8]
       Form of Return
       Return for the period from ---------------------------------------- to ----------------------------------------
       Registration Mark and No. ---------------------------------------- to ----------------------------------------
       Name of the dealer ---------------------------------------------------------------------------------------------
       Status -------------------------------------------------------------------------------------------------------------
       [Whether individual, HUF, association, club, firm, company, guardian or trustee, etc.]
       Style of the business ----------------------------------