Central Sales Tax (Bihar) Rules, 1957

{
    "id": 15557,
    "slug": "central-sales-tax-bihar-rules-1957",
    "title": "Central Sales Tax (Bihar) Rules, 1957",
    "short_title": "Central Sales Tax (Bihar) Rules, 1957",
    "act_number": "Published vide Notification No. STGL-AR-106/57-327",
    "act_year": 1957,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Central Sales Tax (Bihar) Rules, 1957",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"The Act\" means the Central Sales Tax Act, 1956;\n(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 [(Bihar Act 19 of 1959)] 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 Appellate Assistant Commissioner of Commercial Taxes or the Additional Appellate Assistant Commissioner of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] 2 of the Act;\n(bb) \"Assistant Commissioner\" , in relation to a dealer, means Assistant Commissioner of Commercial Taxes or Additional Assistant Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle, the Assistant Commissioner or the Additional Assistant Commissioner of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Assistant Commissioner or the Additional Assistant Commissioner of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(c) \"Assistant Superintendent\" in relation to a dealer, means Assistant Superintendent of Commercial Taxes, or Additional Assistant Superintendent of Commercial Taxes appointed under sub-section (1) of [section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] 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 Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes of that Circle or Sub-Circle, or where the dealer, has no fixed place of business in the State, the Assistant Superintendent of Commercial Taxes, or the Additional Assistant Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(d) \"Circle\" means a unit of Commercial Taxes Administration, specified in Appendix 'A' to [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State; the Circle in which he is registered under [Section 7] of the Act;\n(e) \"Commissioner\" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] and includes any other officer upon whom the State Government may, by notification, confer all or any of the powers and duties of the Commissioner under the said Act;\n(f) \"Deputy Commissioner\" means Deputy Commissioner of Commercial Taxes or Additional Deputy Commissioner of Commercial Taxes appointed under sub-section (1) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959] ;\n(g) \"Form\" means a Form appended to these Rules;\n(h) \"Inspector\" in relation to a dealer, means Inspector of Commercial Taxes appointed under sub-section (3) of [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any Circle or Sub-Circle the Inspector of that Circle, or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Inspector of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act;\n(i) \"Quarter\" means a quarter ending on the 31st March, 30th June, 30th September or 31st December of a year;\n(j) \"Registration number\" means the number allotted to the certificate of registration granted to a dealer under [Section 7] ;\n(k) \"Sales Tax Authority\" includes Appellate Assistant Commissioner, Assistant Commissioner, Assistant Superintendent, Commissioner, Deputy Commissioner, Superintendent and Inspector;\n(l) \"Section\" means a Section of the Act;\n(m) \"Sub-Circle\" means a sub-unit of Commercial Taxes Administration, specified in Appendix 'B' to the [Bihar Sales Tax Rules, 1959] within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State, the Sub-Circle in which he is registered under [Section 7] of the Act;\n(n) [ \"Superintendent\" ] in relation to a dealer, means Superintendent of Commercial Taxes or Additional Superintendent of Commercial Taxes appointed under [Section 8] of the Bihar Sales Tax Act, 1959 [(Bihar Act 19 of 1959)] , within whose jurisdiction any place of business of the dealer is situate, or, in relation to a dealer permitted to file consolidated returns under the said Act in any Circle or Sub-Circle, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of that Circle or Sub-Circle, or, where the dealer has no fixed place of business in the State, the Superintendent of Commercial Taxes or the Additional Superintendent of Commercial Taxes of the Circle or Sub-Circle where the dealer is registered under [Section 7] of the Act.\n3. & 4.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "5",
            "title": "5. Publication of cancellation of certificate of registration.",
            "chapter": null,
            "content": "Sl. No.\nName and address of the dealer and style of\n\t\t\t\tbusiness\nLocation of the main place of business\nLocation of additional places of business, if any\nRegistration number and marks\nDate from which cancellation took effect\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "6",
            "title": "6. Maintenance of accounts by dealers.",
            "chapter": null,
            "content": "(a) a correct and complete record of the name, address and other particulars of the agent to whom the goods were consigned;\n(b) copy of the authorisation sent to such agent for sale of his goods;\n(c) particulars of each consignment of goods despatched to such agent under intimation to the Assistant Commissioner, Superintendent or Assistant Superintendent;\n(d) written contract, if any, entered into between the dealer and agent;\n(e) copies of the bill/memoranda issued by his agents to purchasers of the goods;\n(f) accounts rendered by the agents to the dealer from time to time showing the gross amount of the bill/memoranda and deductions made on account of his charges of commission and other incidentals;\n(g) ledger-extracts of such agent relating to the dealer duly authenticated by the former;\n(h) copy of the railway or lorry receipts of the goods despatched to the agent in the other States.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "7",
            "title": "7. Furnishing of information, production, inspection and seizure of accounts and documents and search of premises.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "8",
            "title": "8. Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8A",
            "title": "8A. Security or additional security to be furnished by dealers.",
            "chapter": null,
            "content": "(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\n(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\n(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 the event of insolvency or death of the surety, within ninety days, or\n(d) by furnishing to the said authority by such date as may be specified in the order a guarantee from a Bank, approved in this behalf by the said authority, agreeing to pay to the State Government on demand, the amount of security fixed by the said authority.\n(a) be in Form VIII,\n(b) be filed in triplicate,\n(c) be presented to the appellate authority by the appellant or by his agents or legal practitioner or be sent by registered post to the said authority,\n(d) be accompanied by-\n(i) a certified copy of the order appealed against, and the notice of demand, if any, served upon the appellant,\n(ii) a receipt showing deposit into the Government Treasury of the prescribed fee for the appeal,\n(e) be signed and verified, in the manner provided in Form VIII by the appellant or his manager, if any, declared under Rule 10.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Authority from which forms of declaration may be obtained; use, custody and maintenance of records of such forms and matters incidental thereto.",
            "chapter": null,
            "content": "(b) The selling dealer shall also maintain, serially and chronologically, a complete account in a register in Form II A in respect of the Forms of declaration received by him from the purchasing dealers.\n(c) The assessing authority may, in its discretion, also direct the selling dealer to produce for inspection the portion of the declaration marked 'Duplicate\".\n(b) The Commissioner may furnish information in respect of Forms of declaration declared to be obsolete and invalid under clause (a) of this sub-rule to other State Governments for publication in the Official Gazette.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9A",
            "title": "9A. Use, custody, maintenance, etc. of records of certificates in Forms E-I and E-II.",
            "chapter": null,
            "content": "(b) The selling dealer shall maintain serially and chronologically, a true and complete account in From IV-A in respect of all such certificates received by him.\n(c) The Assistant Commissioner, the Superintendent or the Assistant Superintendent may, in his discretion require the registered selling dealer to produce for inspection the portion marked \"Duplicate\" of the certificate in Form E-I or E-II.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9B",
            "title": "9B. Use, custody and maintenance, etc., of records of certificate in Form D.",
            "chapter": null,
            "content": "(b) The Assessing Authority may, in his discretion, also direct the selling dealer to produce for inspection the portion marked \"Duplicate\" in the certificate in Form D.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "9C",
            "title": "9C. Authority from which Form of declaration F may be obtained, use, custody and maintenance of records of such Forms and matters incidental thereto.",
            "chapter": null,
            "content": "(b) The Commissioner may furnish information in respect of Forms of declaration declared obsolete and invalid under clause (a) of this sub-rule to other State Governments for publication in their Official Gazette.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "10",
            "title": "10. Furnishing of declaration of the name of manager of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "11",
            "title": "11. Furnishing of information relating to change in ownership or nature of business.",
            "chapter": null,
            "content": "(a) disposes of his business or any part of his business whether by sale or otherwise; or\n(b) acquires any business or part of any business, whether by purchase or otherwise; or\n(c) effects any other change in the ownership or constitution of the business; or\n(d) discontinues his business or shifts his place of business; or\n(e) changes the name or nature of his business or effects any change in the classes of goods which he sells; or\n(f) starts a new business either singly or jointly with other person; or\n(g) effects any change in the particulars furnished in an application under Section 7 or a declaration furnished under Rule 10,\n12. [Application of the Bihar Sales Tax Act, 1959] and the rules framed thereunder to certain matters.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Penalties.",
            "chapter": null,
            "content": "Form I\nForm I\nForm of Return\nForm of Return\n[See Rule 8]\nRs. P.\n(i) Sales of goods outside the State (as defined in Section 4 of the Central Sales Tax Act, 1956).\n(ii) Sales of goods in course of export from India (as defined in Section 5 of the Central Sales Tax Act, 1956).\n(i) Cash discount, if any, and cost of freight, delivery or installation when such cost is separately charged;\n(ii) Sale price of goods returned by the purchaser, to the extent deductible under sub-rule (2) of Rule 11 of the Central [Sales Tax (Registration and Turnover) Rules, 1957]\n(iii) Sale-price in respect of exempted sales, if any.\nA. Declared goods-\n(i) sold to registered dealers on prescribed declaration [vide declaration(s) attached].\n(ii) sold otherwise.\nB. Other goods-\n(i) Sold to registered dealers on prescribed declaration ( vide declarations attached.)\n(ii) Sold otherwise\nTotal\n(ii) Taxable at------% Rs. - -------on which tax amounts to Rs. - ------------\n(iii) Taxable at-----% Rs. - -------on which tax amounts to Rs. - ------------\n(iv) Taxable at------% Rs. - -------on which tax amounts to Rs. - ------------\n(v) Taxable at------% Rs. - -------on which tax amounts to Rs. - ------------\n(vi) Taxable at-----% Rs. - -------on which tax amounts to Rs. - ------------",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "8",
            "title": "1. I enclose with this return the original copy of each of the declarations received by me in respect of sales made to registered dealers, together with a list of such declarations and ....statement(s) under sub rule (3) of Rule 8.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "2",
            "title": "2. I declare that the statements made and particulars furnished in and with this return are true and complete to the best of my knowledge and belief.",
            "chapter": null,
            "content": "............ Signature ............ Status\nAcknowledgement\nAcknowledgement\n................. Receiving Officer\nForm II\nForm II\nRegister of Forms of Declaration\nRegister of Forms of Declaration\n[See Rule 9 (5)]\nReceipts\nDate of receipt.\nAuthority from whom received.\nSerial No. From      to.\nDate of issue.\nSerial No.\nName and address of sellers to whom issued.\nNo. and date of order in respect of which issued.\n1\n2\n3\n4\n5\n6\n7\nIssues\nDescription of goods in respect of which issued.\nValue of the goods.\nSellers Cash Memo/Challan no. in reference to\n\t\t\t\twhich issued.\nNo. and date of Railway receipt or other\n\t\t\t\tcarrier's challan for the goods.\nSurrendered to sales tax authorities.\nRemarks.\n8\n9\n10\n11\n12\n13\nForm II-A\nForm II-A\nRegister of declaration Forms to be maintained by selling dealers\nRegister of declaration Forms to be maintained by selling dealers\n[See Rule 9(2)]\nSerial No.\nDate of issue by the purchasing dealers.\nBook No.\nNo. of Form.\nName and address of the purchaser from whom\n\t\t\t\treceived and his Registration No.\nNo. and date of order, in respect of which\n\t\t\t\treceived.\nDescription of goods in respect of which\n\t\t\t\treceived.\nValue of the goods.\nSellers' Cash Memo/Challan No. in respect of\n\t\t\t\twhich received.\nNo. and date of Railway receipt or other\n\t\t\t\tcarrier's Challan for the goods.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\nForm III\nForm III\nDeclaration stating name of Manager of business\nDeclaration stating name of Manager of business\n[See Rule 10]\n............\nSignature\n............\nStatus\n............\nCounter-signature of person nominated ...........\nStatus of person nominated\n............\n(a) the guardian/trustee or................ on..............behalf of .....\n(b) a Hindu undivided family known as....................\n(c) an association/club/or society, known as...................\n(d) a firm known as.................\n(e) a private limited company/co-operative society known as...................\n(i) a Hindu undivided family, by its manager;\n(ii) an association, club or society, by its President or Chairman and the Secretary;\n(iii) a firm, by the partners having a total share of not less than 50 per cent;\n(iv) a private limited company, by all its directors, or where there are no directors, by the authorised representative of the company nominated by the Chairman;\n(v) a public limited company or co-operative society, by the Managing Agents, or where there are no Managing Agents, by the Chairman of the Board of Directors and the Secretary.\nForm IV\nForm IV\nRegister of Certificates in Form E-I/E-II\nRegister of Certificates in Form E-I/E-II\n[See Rule 9A(3)]\nDate of Receipt.\nAuthority from whom received.\nSerial No. From..... to.\nDate of issue.\nSerial No.\nName and address of purchasing dealer to whom\n\t\t\t\tissued.\nNo. and date of puchaser's order in respect of\n\t\t\t\twhich issued.\n1\n2\n3\n4\n5\n6\n7\nNo. and date of declaration (Form C) with name of\n\t\t\t\tState.\nDescription of goods in respect of which issued.\nCash Memo/Challan No. in reference to which\n\t\t\t\tissued.\nValue of the goods.\nNo. and date of Railway receipt or other\n\t\t\t\tcarrier's challan for the goods.\nSurrendered to sales tax authority.\nRemarks.\n8\n9\n10\n11\n12\n13\n14\nForm IV-A\nForm IV-A\nRegister of Certificates in Form E-I/E-II\nRegister of Certificates in Form E-I/E-II\n[ See Rule 9 A (5)]\nSerial No.\nDate of issue by the selling dealer.\nBook No.\nNo. of form.\nName and address of the seller from whom received\n\t\t\t\tand his registration number\nNo. and date of order in respect of which\n\t\t\t\treceived.\n1\n2\n3\n4\n5\n6\nNo. and date of declaration (Form C) with name of\n\t\t\t\tState.\nDescription of goods in respect of which\n\t\t\t\treceived.\nValue of goods.\nSeller's Cash Memo/Challan No. in respect of\n\t\t\t\twhich received.\nNo. and date of Railway receipt or other\n\t\t\t\tcarrier's challan for the goods.\nRemarks.\n7\n8\n9\n10\n11\n12\nForm V\nForm V\nParticulars to be mentioned in inter-State sales register\nParticulars to be mentioned in inter-State sales register\n[ See Rule 6]\nSerial No.\nSeller's invoice number and date.\nSerial No. of (a) Declaration Form C (b)\n\t\t\t\tCertificate in Form D.\nNames of the place and State to which the goods\n\t\t\t\thave been despatched.\nNames, address and registration no., if any of\n\t\t\t\tthe purchasers with name of State.\nNo. and date of the order of the purchaser.\nDescription of the goods sold, quantity, etc.\n1\n2\n3\n4\n5\n6\n7\nGoods sold to registered dealers\nGoods sold to unregistered dealers, or to\n\t\t\t\tregistered dealers, for purposes other than those specified in\n\t\t\t\ttheir registration certificates.\nSale price.\nAmount of Sales tax collected\nRemarks.\nFor resale.\nFor use in manufacture or processing of goods for\n\t\t\t\tsale.\nFor use in mining.\nFor generation or distribution of power.\nWith Form C.\nWith Form D.\nWithout Form C or D.\n8\n9\n10\n11\n12\n13\n14\nForm VI\nForm VI\nRegister of Forms of declaration 'F'\nRegister of Forms of declaration 'F'\n[ See Rule 9C(9)]\nDate of receipt.\nAuthority from whom received.\nSerial No. from..... to....\nDate of issue.\nSerial No.\nName and address of purchasers/transferees to\n\t\t\t\twhom issued alongwith his R.C. No.\nNo. and date of order in respect of which issued.\n1\n2\n3\n4\n5\n6\n7\nDescription of goods in respect of which issued.\nValue of goods.\nSeller's Cash Memo/Challan No. in respect of\n\t\t\t\twhich issued.\nNo. and date of Railway receipt or other\n\t\t\t\tcarrier's challan for the goods.\nName of Railway or ferry station or airport or\n\t\t\t\troad transport company office from where the goods despatched.\nSurrendered to sales tax authority.\nRemarks.\n8\n9\n10\n11\n12\n13\n14\nForm VI-A\nForm VI-A\nRegister of declaration Forms to be maintained by selling dealars/transferors\nRegister of declaration Forms to be maintained by selling dealars/transferors\n[ See Rule 9C(5)]\nSerial No.\nDate of issue by the purchasing dealers/\n\t\t\t\ttransferee.\nBook No.\nNo. of Form.\nName and address of purchasing dealer/ transferee\n\t\t\t\tdealer from whom received and his R.C. No.\nNo. and date of order in respect of which issued.\nValue and quantity of goods.\nSellers/transferees Cash Memo/Challan no. in\n\t\t\t\trespect of which received.\nNo. and date of Railway receipt or other challan\n\t\t\t\tfor goods.\nRemarks.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nForm VII\nForm VII\nSecurity Bond under the Central Sales Tax Rules, 1957\nSecurity Bond under the Central Sales Tax Rules, 1957\n[ See Rule 8A(1)(c)]\n...............\nSignature\n...............\nStatus\nSignature of sureties in presence of (1) (2) In\n\t\t\t\tpresence of- (1) (2)\nSignature Permanent\n\t\t\t\taddress\nSignature Permanent address\nForm VIII\nForm VIII\nMemorandum of appeal against an order of security deposit under subsection (3H) of Section 7 of the Central Sales Tax Act, 1956\nMemorandum of appeal against an order of security deposit under subsection (3H) of Section 7 of the Central Sales Tax Act, 1956\n[ See Rule 8A (3)]\nThe.........of Commercial Taxes,\nCircle/Sub-circle,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "1",
            "title": "1. Name and address of the dealer",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "2",
            "title": "2. Name and style of the business",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "3",
            "title": "3. Status of the dealer",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "4",
            "title": "4. Registration No.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "5",
            "title": "5. Location of the place of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "6",
            "title": "6. Address to which communication should ordinarily, be despatched (to be filled up only if this is different from the address mentioned in item 1).",
            "chapter": null,
            "content": "(a) Mohalla/Road.\n(b) Village/Town.\n(c) Post Office.\n(d) Police Station.\n(e) Sub-Division.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "7",
            "title": "7. Period to which appeal relates..............................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "8",
            "title": "8. Date of service of demand notice....................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "9",
            "title": "9. Details of turnover and tax assessed for the year                        As determined by assessing authority'                                            As admitted by the appellant",
            "chapter": null,
            "content": "(a) Gross turnover.......................................................\n(b) Taxable turnover.....................................................\n(c) Total amount of security/additional security demanded................\n(d) Total amount of tax assessed or reassessed during the year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "10",
            "title": "10. Amount in dispute-",
            "chapter": null,
            "content": "(a) Tax ..................................\n(b) Security/additional security.........................................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "11",
            "title": "11. List of papers and documents filed-",
            "chapter": null,
            "content": "(a) Challan No date....for Rs.....................showing deposit of fee payable on this memorandum of appeal.\n(b) Certified copy of the order appealed against, together with the notice of demand.\n(c) Challan No date for Rs showing deposit of security/ additional security amount or proof of deposit of security by other means as mentioned in 8A(4)\n(d) Three extra copies of this memorandum.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "12",
            "title": "12. Statement of facts of the case and prayer-",
            "chapter": null,
            "content": "(a) The facts of the case are as follows:\n(b) The points at issue are as follows:\n(c) Grounds of appeal are as follows:\n(d) Relief sought is as follows:\nVerification\nVerification\n..............\nSignature\n..............\nStatus\nAcknowledgement\nAcknowledgement\n..............\nSignature\n..............\nDesignation\nNotifications\nNotifications\nNotification No. 4226, dated 19.3.1957.\n(i) the Patna Treasury shall be the \"Government Treasury\" where payment of tax shall be made by such dealer, and\n(ii) the Collector of Patna shall be the Collector to whom applications shall be made for recovery of the whole amount of the tax or penalty, or both remaining unpaid, as an arrear of land revenue.\nNotification No. STGL-AR 102/57/9777, dated 28.6.1957.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        }
    ],
    "metadata": {
        "Act ID": "bh138",
        "Act Number": "Published vide Notification No. STGL-AR-106/57-3275, dated 22.2.1957",
        "Enactment Date": "",
        "Act Year": "1957",
        "Short Title": "Central Sales Tax (Bihar) Rules, 1957",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}