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The Chhattisgarh Vanijyik Kar Niyam, 1995
The Chhattisgarh Vanijyik Kar Niyam, 1995
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Appointment.
Section 34. Constitution of Tribunal and its functions.
Section 45. Application and procedure for grant of licence.
Section 56. Cancellation of licence.
Section 67. Period of application for grant of registration certificate under Section 22.
Section 228. Application for grant of registration certificate.
Section 89. Grant of Registration Certificate.
Section 910. Grant of duplicate copy of registration certificate.
Section 1011. Supply of copies of registration certificate and its exhibition.
Section 1112. Information under Section 48.
Section 4813. Amendment of registration certificate.
Section 1314. Information on the death of a dealer.
Section 1415. Cancellation of registration certificate under sub-section (9) of Section 22.
Section 2216. Submission of registration certificate for cancellation.
Section 1617. Form of application for grant of provisional registration certificate.
Section 1718. Grant of recognition certificate.
Section 1819. Returns.
Section 1920. Monthly Returns.
Section 2021. Returns to be signed and verified by the dealer.
Section 2122. Requisition of returns from any dealer.
Section 2223. Revised return.
Section 2324. Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.
Section 2425. Terms and conditions subject to which permission to submit annual return may be granted.
Section 2526. Production of documents.
Section 2627. Levy of tax at confessional rate on sales of raw material and incidental goods to manufacturers of tax free goods or goods exempted in whole under Section 17 and to manufacturers holding recognition certificate under Section 25.
Section 1728. Levy of concessional rate of tax under sub-section (2) of Section 10.
Section 1029. Grant of set off under Section 13.
Section 1330. Claiming of exemption from payment of tax in respect of transactions covered by sub-section (3) of Section 5 of the Central Sales Tax Act, 1956.
Section 531. Restrictions and conditions subject to which permission to make lump sum payment of tax by way of composition may be granted under Section 19.
Section 1932. Return of purchases.
Section 3233. Returns relating to consideration other than money consideration.
Section 3334. Return by guardian, trustee, etc.
Section 3435. Deduction from turnover.
Section 3536. Period for return of goods.
Section 3637. Payment of tax.
Section 3738. Payment of tax in respect of adat transactions.
Section 3839. Restrictions and conditions subject to which the tax payable by a registered dealer shall be deemed to have been paid.
Section 3940. Method of payment.
Section 4041. Notice of demand and payment of tax in advance of assessment and the manner of its payment.
Section 4142. Payment of sums deducted under Section 34 and Section 35.
Section 3442B. Furnishing of returns by persons liable for tax deduction at source.
Section 42B43. Issue of tax clearance certificate.
Section 4344. Notice for recovery from third parties.
Section 4445. Reconciliation of payments.
Section 4546. Restrictions and conditions subject to which an assessment may be made under sub-section (2) of Section 27 and issue of intimation of acceptance thereunder.
Section 2747. Notice under sub-section (3) of Section 27.
Section 2748. Manner of assessment, Re-assessment and imposition of penalty.
Section 4849. Notice under sub-section (3) of Section 9, sub-section (6) of Section 22, sub- section (1) of Section 24, sub-section (9) of Section 32, sub-section (2) of Section 42, sub-section (4) of Section 44, sub-section (2) of Section 51 and Rule 93.
Section 950. Notice under sub-section (3) of Section 28.
Section 2851. Form of order of assessment.
Section 5152. Payment of tax and penalty or fee or any other amount.
Section 5253. Fraction of a rupee to be rounded of.
Section 5354. Recovery of tax, penalty, interest, fee or any other sum payable under the Act from defaulting dealer or person.
Section 5455. Notice for recovery of modified amount under sub-section (14) of Section 32.
Section 3256. Report of recovery of tax, penalty or fee by the recovering authority.
Section 5657. Assessment case record.
Section 5758. Refund payment order.
Section 5859. Refund adjustment order.
Section 5960. Submission of refund adjustment order with the return.
Section 6061. Intimation of book numbers.
Section 6162. Order sanctioning interest on delayed refunds.
Section 6263. Interest payment order.
Section 6364. Procedure for remission of tax.
Section 6465. Refund of tax on declared goods.
Section 6566. Particulars required in a bill or cash memorandum.
Section 6667. Acceptance of declaration or certificate.
Section 6768. Maintenance of accounts of goods by dealers.
Section 6869. Initiation of proceedings for determination of liability.
Section 6970. Production of documents and furnishing of information by dealers.
Section 7071. Notice of inspection.
Section 7172. Retention of seized books of accounts, registers and documents.
Section 7273. Procedure for release or disposal by way of sale of goods seized under sub- section (6) of Section 45.
Section 4574. Conditions for requiring a dealer or class of dealers to maintain accounts in different forms and mariner.
Section 7474AA. Procedure for obtaining and keeping record of the declaration in Form 59-A.
Section 74AA74B. Procedure for seizure and release of goods or the vehicle along with the goods and disposal of goods or the vehicle along with the goods by sale.
Section 74B74C. Inspection and search of the vehicle.
Section 74C74D. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of section 45-A.
Section 45-A75. Intimation to be given and register to be maintained by clearing and forwarding agents.
Section 7576. Submission of memorandum of appeal or application for revision.
Section 7677. Stay of recovery of the remaining amount.
Section 7778. Summary rejection.
Section 7879. Hearing.
Section 7980. Notice to person likely to be affected adversely.
Section 8081. Supply of copy of order to the appellant or applicant and the officer concerned.
Section 8182. Application for relief under sub-section (7) of Section 62.
Section 6283. Procedure for determination of disputed questions under Section 68.
Section 6884. A notice for rectification of mistake under Section 71.
Section 7185. Procedure for forfeiture and refund of the amount collected by way of tax in contravention of the provisions of sub-section (I) of Section 73.
Section 7386. Service of notice summons and orders.
Section 8687. Fees.
Section 8788. Payment of fee in Court fee stamps.
Section 8889. Fees not payable in certain cases.
Section 8990. Fees not payable in certain cases.
Section 9091. Delegation of Commissioner's power.
Section 91Section 18 & Rules [5 & 6]
Section 1892. Penalty.
Section 9293. Imposition of penalty for breach of rules.
Section 9394. Enrolment of tax practitioners.
Section 9495. Declaration to be furnished by certain registered dealers under Section 44.
Section 4496. Repeal.
Section 96
the-chhattisgarh-vanijyik-kar-niyam-1995.json
•
102 Sections
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Chhattisgarh
{
"id": 16184,
"slug": "the-chhattisgarh-vanijyik-kar-niyam-1995",
"title": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
"short_title": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
"act_number": "Published vide Notification No. A-5-8-94-ST-5 (14)",
"act_year": 1995,
"act_type": "STATE",
"location": "Chhattisgarh",
"law_status": "unknown",
"enactment_date": null,
"description": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) Act means the Chhattisgarh Commercial Tax Act, 1994;\nAct\n(b) Appropriate Commercial Tax Officer in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer's place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;\nAppropriate Commercial Tax Officer\n[(bb) Assessing Authority means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act.]\nAssessing Authority\n(c) Circle means the area comprised within the local limits of the jurisdiction of a Commercial Tax Officer specified in an order issued under sub-section (4) of Section 3;\nCircle\n(d) Form means a form appended in these rules;\nForm\n(e) Government Treasury means in relation to a dealer -\nGovernment Treasury\n(i) Having one place of business, the treasury or any sub-treasury within the district in which his place of business is situated; and\n(ii) Having more than one place of business, the treasury or any sub-treasury within the district in which his principal place of business is situated;\n(f) Inspector means an inspector of Commercial Tax appointed under Section 3;\nInspector\n(g) Inspecting Officer means any officer specified in clause (c) to (g) of sub-section (1) of Section 3 to whom the Commissioner delegates his power for the purpose of Section 45;\nInspecting Officer\n(h) Licensing Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purpose of Section 18;\nLicensing Authority\n(i) Registering Authority means the appropriate Commercial Tax Officer to whom the Commissioner delegates his powers for the purposes of Sections 22. 23 or 24;\nRegistering Authority\n(j) Repealed Act means the Chhattisgarh General Sales Tax Act, 1958 (No.2 of 1959);\nRepealed Act\n(k) Section means a Section of the Act;\nSection\n(l) Warehouse means any enclosure, building or vessel in which a dealer keeps his stock of goods for sale;\nWarehouse",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Appointment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Constitution of Tribunal and its functions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Application and procedure for grant of licence.",
"chapter": null,
"content": "[(a) for goods specified at serial number 4 of 2 per cent of the amount of Schedule-IV the turnover\n(b) for goods specified in Schedule-IV other than the 4 percent of the amount by goods specified in clause (a) of the turnover]\n(i) In respect of a registered dealer who commences his business during the year for which licence is applied for or in respect of a registered dealer who has no turnover for the period of previous year corresponding to the period for the year for which licence is applied for on the estimated turnover for a period from the date of receipt of the application till the end of the year in respect of which it is granted;\n(ii) in respect of a registered dealer not falling in clause (i) on the turnover of the part of the previous year corresponding to the period for which the licence is granted.\n(b) Every such application shall be -\n(i) Signed by the proprietor of the business or in the case of a firm or a partnership. By a partner or director of the firm or in the case of Hindu undivided family business by the manager or karta of the Hindu undivided family or in the case of a company incorporated or deemed to be incorporated under the Companies Act, 1956 (Act No. 1 of 1956), or any other law for the time being in force by the principal officer managing the business of in the case of society, club or association, by the president or secretary responsible for the management of such society. Club or association and in the case of a registered dealer who resides outside that State but who has a place of business in the State, by his manager or agent; and\n(ii) Verified in the manner provided in the said form:\n(b) If the application for grant of a licence for a part of any year from a registered dealer commencing his business in that year is received within the period specified in sub- rule (3) the licence shall be granted from the date of validity of his registration certificate.\n(c) If the application for grant of licence under the proviso to sub-rule (3) is made within the time specified therein, the licence shall be granted from the date of commencement of the said provision.\n(d) If the application for grant of a licence under sub-rule (3) is received after the expiry of the period specified therefore, the licence shall not ordinarily be granted from the date specified in clause (a) or clause (b) or clause (c) shall be granted from the date of application:\n(a) Be deemed to have been issued personally to the licensee and shall not be transferable; and\n(b) Expire immediately after the last day of the year in respect of which it is granted.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Cancellation of licence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "22",
"title": "7. Period of application for grant of registration certificate under Section 22.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Application for grant of registration certificate.",
"chapter": null,
"content": "(a) signed by the proprietor of the business or in the case of a firm or a partnership by a partner or director of the firm or in the case of a Hindu undivided family business by the manager or karta of the Hindu undivided family or in the case of company incorporated or deemed to be incorporated under the Companies Act, 1956 (No.1 of 1956), or any other law for the time being in force by the principal officer managing the business or in case of a society, club or association by the president or secretary responsible for the management of such society, club or association or in the case of the Central or a State Government or any of their departments, by the officer-incharge of the business of selling or supplying or distributing goods and in the case of a dealer who resides outside this State but who has place of business in this State. by his manager or agent;\n(b) Verified in the manner provided in the said form; and\n(c) Accompanied by passport size photograph(s) of the proprietor or each of the adult partners of the firm, or of each adult co-partner of the Hindu undivided family, as the case may be, duly attested by a lawyer, or a Tax Practitioner or a Gazetted Officer.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Grant of Registration Certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Grant of duplicate copy of registration certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Supply of copies of registration certificate and its exhibition.",
"chapter": null,
"content": "(i) The registration certificate or the certified copy thereof; and\n(ii) At the entrance of each such place a logo supplied by the appropriate registering authority on payment of a sum to be determined by the Commissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "48",
"title": "12. Information under Section 48.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Amendment of registration certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Information on the death of a dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "22",
"title": "15. Cancellation of registration certificate under sub-section (9) of Section 22.",
"chapter": null,
"content": "(i) The date of discontinuance or transfer of business, if the case falls in clause (a) of sub-section (9) of Section 22;\n(ii) The date of communication of order to the dealer if the case falls in clause (b), clause (c), clause (d) or clause (e) of sub-section (9) of Section 22:",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Submission of registration certificate for cancellation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Form of application for grant of provisional registration certificate.",
"chapter": null,
"content": "(i) Copies of passport size photograph of the proprietor or such of adult partners of the firm, or of such adult co-partners of the Hindu undivided family, as the case may be, duly attested by a lawyer, a tax practitioner or a Gazetted Officer; and\n(ii) An affidavit and a treasury receipted challan for rupees five hundred.",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Grant of recognition certificate.",
"chapter": null,
"content": "(b) If the Registering Authority is satisfied that the registered dealer is not eligible to hold the recognition certificate, it shall, after giving the applicant a reasonable opportunity of being heard, reject the application and send an intimation thereof to him within fifteen days from the date of order of rejection.\n(c) The recognition certificate granted under clause (a) shall be valid from the date of application.\n(b) The recognition certificate granted to a registered dealer shall ordinarily be valid till the permanent registration certificate issued to him under Section 22 or Section 23, as the case may be, remains in force and ceases to be in force from the date, such registration certificate ceases to be in force.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Returns.",
"chapter": null,
"content": "(b) Every registered dealer -\n(i) Who is an importer or a manufacturer and whose gross turnover in a year does not exceed rupees ten lacs; or\n(ii) Who are neither an importer nor a manufacturer and whose gross turnover in a year does not exceed rupees forty lacs, and who is eligible for assessment under the provisions of the sub-section (2) of Section 27 shall for each year furnish a return in Form 12 [within the period prescribed under the said sub-section]\n(c) A registered dealer having more than one place of business in the State shall submit a consolidated return in Form 12 for all the places of business and also a return in the same form separately for each of his places of business in the State in the same manner within the said period of thirty days. Each such return shall be accompanied by treasury receipted challan in Form 39 in respect of payment of tax made in accordance with the provisions of clause (b) of sub-rule (2) of Rule 37.\n(i) a registered dealer having more than one place of business in the State shall attach only one copy of the receipted challan in the above form showing the payment of tax due according to the consolidated return;\n(ii) Only one return shall be furnished for the broken period of a quarter, other than the fourth quarter of any year, ending first after the date on which the dealer becomes liable to pay the tax and the quarter immediately following; and\n(iii) Where a registered dealer specified in clause (a) has been permitted by the Commissioner to furnish a return in Form 12 for any period other than a quarter, he shall furnish such return by such date as the Commissioner may direct.\n(i) List of sales of raw material and/or incidental goods against declaration in Form 32, 33 and 34;\n(ii) List of sales of goods referred to in sub-clause (iii) of clause (w) of Section 2 against a declaration in Form 26;\n(iii) List in Form 14 showing purchases made on declaration in Form 26, 27, 32, 33 and 34;\n(iv) List of sales on declaration in Form 27 of goods specified in Part II of Schedule II other than those referred to in sub-clause (iii) of clause (w) of Section 2;\n(v) List showing the names of persons from whom certificates under Rule 35 have been obtained;\n(vi) Statement in Form 15 showing the dispatches of tax paid goods by a principal to an adatiya for sale in his adat;\n(vii) Statement in Form 16 showing receipts from a principal of tax paid goods by an adatiya for sale in his adat;\n(viii) Statement in Form 17 by a principal showing the dispatch of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods to an adatiya for sale in respect of which the principal is liable to pay tax;\n(ix) Statement in Form 18 by an adatiya showing the receipts from the principal of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods in respect of which the principal is liable to pay tax.\n(b) The list and/or statement required to be furnished by the dealer under clause (a) shall be for the period to which the statement in Form 20 relates.\n(c) The statement in Form 19 of the goods imported from outside the State of Chhattisgarh shall be furnished along with the quarterly return.\n[(d) Every registered dealer required to furnish return under clause (B) of sub-rule (1) shall furnish for the whole year, a copy of goods account, purchase list, computation sheet, documents relating to deductions shown in return and challan of payment of tax alongwith the last return for the year.]",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Monthly Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Returns to be signed and verified by the dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Requisition of returns from any dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Revised return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Terms and conditions subject to which exemption to any dealer from furnishing returns may be granted.",
"chapter": null,
"content": "(a) If the dealer makes during the period of exemption any sale or purchase which is taxable, he shall, within fifteen days from the date of such sale or purchase give information thereof to the appropriate Commercial Tax Officer.\n(b) He shall furnish returns by the dates and in the manner prescribed under these rules. Beginning with the period commencing with the quarter during which the sale or purchase aforesaid takes place.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Terms and conditions subject to which permission to submit annual return may be granted.",
"chapter": null,
"content": "(a) is required to furnish monthly returns under Rule 20; or\n(b) fails to pay any tax payable by him under the Act or under any earlier law, or under the Central Sales Tax Act, 1956 (74 of 1956); or\n(c) fails without sufficient cause to furnish returns under the Act; or\n(d) is convicted often offence punishable under the Act, or under any earlier law;\n(i) The dealer shall pay within thirty days of the expiry of each quarter tax equal to ¼th of the amount of tax to which he has been assessed for the latest preceding year of assessment or ¼th of the amount of tax payable according to his returns for the latest preceding year, whichever is greater;\n(ii) The dealer shall furnish the annual return within thirty days of the expiry of the year in respect of which such permission is granted and shall pay along with the return the balance of tax, if any, representing the difference between the tax payable according to his annual return and the tax already paid by him;\n(iii) The annual return shall be accompanied by the challan in Form 39 in respect of tax paid for the four quarter of the year;\n(iv) The permission granted shall stand automatically revoked if the dealer is convicted of an offence punishable under the Act or under any earlier law and in that case he shall furnish all the returns normally due from him in accordance with the provisions of Section 26 within a period of thirty days from the date of such conviction; and\n(v) The permission granted under this rule shall be liable to be cancelled for breach of any of the terms and conditions subject to which it has been granted.",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Production of documents.",
"chapter": null,
"content": "(b) A claim by an adatiya for a deduction from his turnover of the sale price of tax paid goods, belonging to a principal shall be supported by a declaration in Form 28 which he should obtain from the concerned principal in accordance with the provisions of clause (a). A declaration in Form 28 alone would be admitted in proof of such claim for deduction from the turnover of such goods sold by an adatiya.\n(c) If in the proceedings relating to the principal, it is established that the goods covered by the declaration in Form 28 are really not tax paid goods, the principal shall pay tax at the full rate on the sale price of such goods and such sale price shall be determined on the basis of the amount rendered to him by the adatiya in respect of such goods or if such information is not readily available to the best of judgement of the assessing authority.\n(b) An adatiya who receives taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods from his principal for sale in his adat shall not be eligible to claim deduction from his turnover in respect of such goods except as provided in clause (d) and he shall issue to the principal a declaration in Form 31 in respect of such goods. Such a declaration shall be in respect of the total receipts in one quarter from the principal of such goods and the total sales of such goods affected by him in that quarter. The declaration shall be prepared by the adatiya in triplicate and the three copies shall be taken by him to the appropriate Commercial Tax Officer. The appropriate Commercial Tax Officer shall merely attest all the three copies of the declaration and affix his seal in token of his having satisfied himself that the three copies of the declarations presented to him are identical. After attestation, two copies of the declaration shall be returned to the adatiya and one copy of the declaration shall be retained by the appropriate Commercial Tax Officer, and placed in the assessment case record of the adatiya. The adatiya shall transmit one copy of such declaration to the principal concerned.\n(c) A claim by an adatiya for a deduction from his turnover of taxable goods manufactured out of tax paid raw material or by using tax paid incidental goods belonging to a principal shall be supported by a declaration in Form 30 which he should obtain from the concerned principal in accordance with the provisions of clause (a) duly corroborated by the declaration in Form 31 in respect of such goods. A declaration in Form 30 alone would be admitted as a proof to show that the liability to pay tax in respect of such goods is that of the principal. The maximum amount of deduction in tax in respect of these goods would be the total amount indicated in the declaration in Form 31.\n(d) (i) The liability of the principal to pay tax and his claim for set-off or refund shall be determined on the basis of the declaration in Form 30 and Form 31. In particular the particulars mentioned in the declaration of the adatiya in Form 31 shall be accepted in its entirety and tax and penalty shall be levied in accordance with the particulars given in such declaration. No other evidence shall be insisted upon.\n(ii) The adatiya who sells such goods shall obtain all declarations in his name in support of the claim that the sale price of such goods is, taxable at a reduced or confessional rate, if it is found in the course of assessment of the adatiya that the tax payable by the principal is less than the tax payable according to particulars given in the declaration in Form 31 furnished to him by the adatiya, the benefit of the refund shall accrue to the adatiya. Likewise, if it is found that additional tax is payable on such sale, such additional tax and any penalty thereon, that may be imposed shall be payable by the adatiya. The liability of the principal shall be limited to the tax payable in accordance with the particulars furnished in the declaration in Form 31 received by him from the adatiya, even if such particulars are modified subsequently in any proceedings relating to the transactions of such goods effected by the adatiya.\n(iii) The adatiya selling any tax paid, taxable or manufactured goods on behalf of his principal may obtain one declaration in respect of the sale of such goods belonging to one principal or more than one principal.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "17",
"title": "27. Levy of tax at confessional rate on sales of raw material and incidental goods to manufacturers of tax free goods or goods exempted in whole under Section 17 and to manufacturers holding recognition certificate under Section 25.",
"chapter": null,
"content": "(i) The sale shall be effected to a registered dealer;\n(ii) The goods being sold for use as raw material or incidental goods should have been specified as such in the registration certificate of the purchasing dealer;\n(iii) The goods manufactured out of raw material shall be sold by the dealer manufacturing them, in the State of Chhattisgarh or in the course of outer-State trade or commerce or in the course of export out of the territory of India.\n(iv) At the time of assessment, the selling dealer shall produce a declaration a Form 32 or 33, as the case may be, duly filled in and signed by the purchasing registered dealer and the copies or counterfoils of the relevant cash memoranda or bills or other relevant documents in support of his claim. A declaration in Form 32 or 33 may cover more than one transaction of sale, provided the total sale price covered by the declaration does not exceed rupees one lac.\n(i) such raw material is specified in the registration certificate of the purchasing dealer subsequently purchasing the raw material aforesaid as being required by him for the manufacture of tax free or goods exempted in whole or taxable goods, as the case may be, for sale;\n(ii) The selling dealer obtains a declaration in Form 34 duly filled in and signed by the purchasing registered dealer; and\n(iii) The selling dealer produces at the time of his assessment the copy or the counterfoil of the relevant rash memorandum or bill or other relevant document in support thereof and a true declaration or declarations obtained under clause (ii).",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "10",
"title": "28. Levy of concessional rate of tax under sub-section (2) of Section 10.",
"chapter": null,
"content": "(i) The purchases of such goods shall be made by a registered dealer;\n(ii) The goods for use as raw material or incidental goods purchased by a registered dealer in the manufacture of other goods for sale should have been specified as such in his registration certificate;\n(iii) the goods manufactured by using such goods as raw material shall be sold by the registered dealer manufacturing such goods in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the Territory of India.",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "13",
"title": "29. Grant of set off under Section 13.",
"chapter": null,
"content": "(i) The tax paid goods consumed or used as raw material or used as incidental goods, as the case may be, are specified as raw material or incidental goods in his registration certificate;\n(ii) The goods manufactured after consuming or using the tax paid goods as raw material are sold by the registered dealer in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India; and\n(iii) the registered dealer claiming the set off produces at the time of assessment copies of the relevant bills or cash memoranda obtained from the selling registered dealer in support of the fact that the goods purchased by him and consumed or used as raw material or used as incidental goods have borne tax at full rate under sub-section (1) of Section 9.\n(i) the price at which such goods were sold by such selling registered dealer exclusive of tax, if the goods so purchased have borne tax at the hands of the selling registered dealer; or\n(ii) the price on which such goods had borne tax at the hands of the first selling registered dealer exclusive of tax if the goods are tax paid at the hands of the last selling registered dealer and the purchasing registered dealer claiming the set off furnishes evidence with regards to the quantum of such price at the hands of the first selling registered dealer, who had paid the tax on the sale of such goods; or\n(iii) 75 per cent of the price at which such goods were sold by the last selling registered dealer, if such goods were tax paid in his hands and the purchasing registered dealer claiming the set off is not able to furnish evidence with regard to the quantum of such price at the hands of the first selling registered dealer who had paid the tax on the sale of such goods.\n(b) A registered dealer entitled to a set off under sub-clause (i) or sub-clause (ii) of Clause (b) of sub-section (1) of Section 13 shall be eligible to such set off in respect of -\n(i) the price on which such goods had borne tax at the hands of the first selling registered dealer exclusive of tax, if the goods are tax paid at the hands of the registered dealer selling the goods to the registered dealer claiming the set off and the registered dealer claiming the set off furnishes evidence with regard to the quantum of such price at the hands of the first selling registered dealer who had paid the tax on the sale of such goods; or\n(ii) 75 per cent of the price at which such goods were sold by the selling registered dealer to the registered dealer claiming the set off, if the registered dealer claiming the set-off is not able to furnish evidence with regard to the quantum of such price at the hands of the first selling registered dealer who had paid the tax on the sale of such goods.\n(c) The set-off shall be admissible under sub-section (1) of Section 13 -\n(i) Under clause (a), only in respect of such tax paid goods as are consumed or used as raw material or used as incidental goods during any period and the goods manufactured out of such raw material are sold during such period in Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India; and\n(ii) Under clause (b), only in respect of tax paid goods sold or purchased during any period in the manner specified in sub-clause (i) or sub-clause (ii), as the case may be, of the said clause.",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "5",
"title": "30. Claiming of exemption from payment of tax in respect of transactions covered by sub-section (3) of Section 5 of the Central Sales Tax Act, 1956.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "19",
"title": "31. Restrictions and conditions subject to which permission to make lump sum payment of tax by way of composition may be granted under Section 19.",
"chapter": null,
"content": "S.No.\nS.No.\nType of contract\nType of contract\nRate at which lumpsum shall be determined\nRate at which lumpsum shall be determined\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\n(i) Civil works like construction of buildings excluding-\n2 percent\n(a) supply and installation of\n\t\t\t\t\tair-conditioners, air-coolers or air-conditioning equipment;\n(b) supply and fitting of\n\t\t\t\t\telectrical goods, supply and fitting of electrical equipment;\n(c) fabrication and installation\n\t\t\t\t\tof elevators (lifts) and escalators.\n(ii) Civil works like construction of bridges, roads, dams,\n\t\t\t\t\tbarrages, canals, diversions.\n2 percent\n(For works mentioned at (a), (b) and (c) above, the\n\t\t\t\t\tcomposition money would be determined on the basis of rates\n\t\t\t\t\tgiven at item 4, 3 (i) and 3 (v) below respectively)\n2.\nFabrication and installation of plant and machinery.\n3 per cent\n3.\n(i) supply and fitting of electrical goods, supply and\n\t\t\t\t\tfitting of electrical equipment including transformers.\n4 percent\n(ii) sanitary fitting for plumping and drainage and sewerage.\n4 percent\n(iii) laying underground or surface pipelines, cables or\n\t\t\t\t\tconduits.\n4 percent\n(iv) supply and erection of weighing machines and weigh\n\t\t\t\t\tbridges.\n8 percent\n(v) fabrication and installation of elevators (lifts) and\n\t\t\t\t\tescalators.\n8 per cent\n4.\nSupply and installation of air-conditioners, air-coolers,\n\t\t\t\t\tair-conditioning equipments including deep freezers, cold\n\t\t\t\t\tstorage plant and humidification plants.\n12 per cent\n5.\nAll other contracts not specified in serial numbers 1 to 4\n\t\t\t\t\tabove\n4 per cent",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Return of purchases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Returns relating to consideration other than money consideration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Return by guardian, trustee, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Deduction from turnover.",
"chapter": null,
"content": "(1) Sales of canteen stores to the Canteen Stores Department or by the Canteen Stores department to the regimental or Unit-run canteens and approved canteen contractors in the state or by the regimental or Unit-run canteen approved canteen contractors and canteen stores department retail canteens to the members of the armed forces and or ex-servicemen of the Indian union in the State, provided the stores are obtain from the canteen stores department and there sale price does not exceed the price fixed by the quarter master general of India.\nExplanation.\n[(2) Omitted w.e.f. 1.4.99.]\n(3) Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the sub-contractor.\n(4) Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the contractor.\n(5) Sales in contravention of the provisions of clause (a) or clause (b) of sub-section (2) of Section 9 of goods purchased by a registered dealer for use as raw material in respect of the purchase price of which he is liable to pay a penalty, imposed on him under sub-section (3) of the said section.\n(6) Sales by a registered dealer of goods to another such dealer for use as raw material or incidental goods in accordance with the proviso to sub-section (3) of Section 9.",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Period for return of goods.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Payment of tax.",
"chapter": null,
"content": "(i) The actual amount of tax payable by him for the first and second month of that quarter; or\n(ii) one third of the tax deposited in respect of the corresponding quarter of the preceding year.\n(b) Every registered dealer who is required to furnish annual return under the provisions of clause (b) of sub-rule (1) of Rule 19 shall pay the tax quarterly. The tax payable for such quarter shall be paid within thirty days of the expiry of each quarter.",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Payment of tax in respect of adat transactions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Restrictions and conditions subject to which the tax payable by a registered dealer shall be deemed to have been paid.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Method of payment.",
"chapter": null,
"content": "(a) The cheque or bank draft shall be crossed and made payable to the Government of Chhattisgarh with the following endorsement:\n'Pay to Government of Chhattisgarh under head 040-commercial tax'\n(b) The cheque or bank draft shall be tendered to the bank along with challan in Form 39 in quadruplicate duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;\n(c) The cheque or bank draft shall be payable on the date of presentation and shall not be post-dated;\n(d) The date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Notice of demand and payment of tax in advance of assessment and the manner of its payment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "34",
"title": "42. Payment of sums deducted under Section 34 and Section 35.",
"chapter": null,
"content": "(b) Where a deduction of any amount is made by a person under sub-section (1) of Section 35, he shall issue a certificate in Form 42 in duplicate to the dealer selling or supplying the goods.\n[42A. Grant amendment and cancellation of Certificate of Registration to person liable for tax deduction at source.",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "42B",
"title": "42B. Furnishing of returns by persons liable for tax deduction at source.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "43",
"title": "43. Issue of tax clearance certificate.",
"chapter": null,
"content": "(b) Where an application is rejected, the appropriate Commercial Tax Officer shall specify the amount of arrears outstanding against the dealer. If the arrears are paid the tax clearance certificate shall be given to the dealer. The certificate shall be prepared in duplicate. One copy shall be given to the dealer and the other copy will be retained by the appropriate Commercial Tax Officer for his record. Where an application is rejected the appropriate Commercial Tax Officer shall immediately intimate this fact to the officer specified at serial No. 1 of application in Form 43.",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "44",
"title": "44. Notice for recovery from third parties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "45",
"title": "45. Reconciliation of payments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "27",
"title": "46. Restrictions and conditions subject to which an assessment may be made under sub-section (2) of Section 27 and issue of intimation of acceptance thereunder.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "27",
"title": "47. Notice under sub-section (3) of Section 27.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "48",
"title": "48. Manner of assessment, Re-assessment and imposition of penalty.",
"chapter": null,
"content": "(a) a registered dealer has rendered himself liable to tax and penalty under Section 21; or\n(b) a dealer has failed to comply with a notice issued under sub-section (1) of Section 26; or\n(c) a registered dealer has failed without sufficient cause, to furnish prescribed returns for any period by the prescribed date as required by sub-section (1) of Section 26; or\n(d) a registered dealer has rendered himself liable to a best judgement assessment under clause (a) or (b) of sub-section (5) of Section 27; or\n(e) a dealer has rendered himself liable to best judgement assessment under sub- section (6) or sub-section (7) of Section 27; or\n(f) a dealer being liable to pay tax, has wilfully failed to apply for registration; or\n(g) the sale or purchase of goods by a dealer during any period has been under assessed or has escaped assessment or has been assessed at a lower rate or any deduction has been wrongly made therefrom or a set-off has been wrongly allowed within the meaning of sub-section (1) of Section 28, or sub-section (1) of Section 29, as the case may be; or\n(h) a dealer has concealed his turnover of sales or purchase in respect of any goods or has furnished a false return,",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "9",
"title": "49. Notice under sub-section (3) of Section 9, sub-section (6) of Section 22, sub- section (1) of Section 24, sub-section (9) of Section 32, sub-section (2) of Section 42, sub-section (4) of Section 44, sub-section (2) of Section 51 and Rule 93.",
"chapter": null,
"content": "(a) a registered dealer having purchased declared goods for use as raw material for the manufacture of other goods for sale utilises them for any purpose other than the purpose specified in sub-section (2) of Section 9; or\n(b) a dealer without reasonable cause fails to get himself registered within the .prescribed time as required by sub-section (I) or sub-section (2) of Section 22; or\n(c) A person who has been granted a provisional registration certificate under Section 24, Having purchased raw material on payment of tax, in accordance with clause (a) of sub-section (2) of Section 9, fails to start selling goods manufactured by him within the period specified in the certificate or within the period extended by the Commissioner, as the case may be; or\n(d) a dealer fails to pay the tax assessed or penalty imposed on him or any other amount due from him within the time specified therefore in the notice of demand and the dealer has not obtained any order under sub-section (8) of Section 32 or has failed to pay tax or penalty in accordance with the order passed under sub- section (8) of Section 32; or\n(e) A dealer, whose turnover exceeds rupees one lac fifty thousand in any year, contravenes the provisions of sub-section (1) of Section 43; or\n(f) a registered dealer having filed declaration as required by sub-section (1) of Section 44 fails to send a previous intimation under sub-section (3) of Section 44; or\n(g) A dealer has not accounted for any goods in the books, registers or accounts maintained by him in order to sell them with a view to evade payment of tax; or\n(h) Any clearing or forwarding agent fails to furnish any particulars in respect of any transaction of any dealer with him as required under Section 57; or\n(i) a dealer contravene the provisions of any rule made under the Act.",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "28",
"title": "50. Notice under sub-section (3) of Section 28.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "51",
"title": "51. Form of order of assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "52",
"title": "52. Payment of tax and penalty or fee or any other amount.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "53",
"title": "53. Fraction of a rupee to be rounded of.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "54",
"title": "54. Recovery of tax, penalty, interest, fee or any other sum payable under the Act from defaulting dealer or person.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "32",
"title": "55. Notice for recovery of modified amount under sub-section (14) of Section 32.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "56",
"title": "56. Report of recovery of tax, penalty or fee by the recovering authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "57",
"title": "57. Assessment case record.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "58",
"title": "58. Refund payment order.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "59",
"title": "59. Refund adjustment order.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "60",
"title": "60. Submission of refund adjustment order with the return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "61",
"title": "61. Intimation of book numbers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "62",
"title": "62. Order sanctioning interest on delayed refunds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "63",
"title": "63. Interest payment order.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "64",
"title": "64. Procedure for remission of tax.",
"chapter": null,
"content": "(i) Name and address of the dealer with registration certificate number and date;\n(ii) Nature of incident and date of occurrence;\n(iii) Estimated amount of financial loss suffered;\n(iv) Whether the goods or the business premises were insured against risk of fire or other accidents and if so, whether a report was made to the insurance authorities;\n(v) Whether a report was made to the police authorities or to the Collector or any Magistrate if so when;\n(vi) Amount of remission of tax prayed for.",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "65",
"title": "65. Refund of tax on declared goods.",
"chapter": null,
"content": "(i) in the case of sale of goods, in the course of inter-State trade or commerce falling within clause (a) of Section 3 of the Central Sales Tax Act, 1956 (No.74 of 1956) not later than three month from the date on which the movement of the goods from this State to any other State commenced, and\n(ii) in the case of any such sale falling within clause (b) of Section 3 of the said Act, not later than three month$ from the date on which the sale was effected by transfer of documents of title to the goods.",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "66",
"title": "66. Particulars required in a bill or cash memorandum.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "67",
"title": "67. Acceptance of declaration or certificate.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "68",
"title": "68. Maintenance of accounts of goods by dealers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "69",
"title": "69. Initiation of proceedings for determination of liability.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "70",
"title": "70. Production of documents and furnishing of information by dealers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "71",
"title": "71. Notice of inspection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "72",
"title": "72. Retention of seized books of accounts, registers and documents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "45",
"title": "73. Procedure for release or disposal by way of sale of goods seized under sub- section (6) of Section 45.",
"chapter": null,
"content": "(b) If no person claims the ownership of goods referred to in sub-clause (a) within fifteen days of the date of publication of the notice, such goods shall be put up for sale in auction by issue of a public notice. On the sale of such goods, the sale proceeds shall be deposited in the Government treasury as 'revenue deposit'.",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "74",
"title": "74. Conditions for requiring a dealer or class of dealers to maintain accounts in different forms and mariner.",
"chapter": null,
"content": "(i) By issue of a notice in Form 59 to such dealer, direct him; or\n(ii) By issue of a notification under sub-section (2) of Section 42 direct such class of dealers, to maintain accounts in form appended to the notice/notification after the expiry of the month following that in which such notice/notification is issued.\n[74A. Establishment of Check Posts and Barriers.",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "74AA",
"title": "74AA. Procedure for obtaining and keeping record of the declaration in Form 59-A.",
"chapter": null,
"content": "(b) For obtaining the declaration forms referred to in sub-rule (1), every registered dealer shall apply in writing in Form 59-A-2 to the appropriate Commercial Tax officer stating his requirement of such forms and shall furnish such other particulars, statements and information and produce such other documents as the Commercial Tax Officer may require for the purpose of satisfying himself about his bonafide use of such forms issued to the applicant on previous occasions and the bonafide nature of his requirement of forms on the present occasion.\n(c) The application in Form 59-A-2 shall be accompanied by a copy of the treasury receipted challan in Form 39 in respect of the fee payable therefore under clause (a):\n(d) On receipt of the application under clause (b) the Commercial Tax Officer shall, with due regard to the requirements of the dealer supply the declaration forms to the dealer on furnishing an acknowledgement thereof:\n(e) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant has made bona fide use of the declaration forms previously issued to him or that the requirements of the declaration forms applied for are not bona fide , he shall reject the application;\n(f) If the Commercial Tax Officer is satisfied that the applicant at the time of making application has defaulted in furnishing the returns under the Chhattisgarh Commercial Tax Act, 1994 (No.5 of 1995) or under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) or under the Chhattisgarh Sthaniya Khsetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976) for any quarter of the year during which such application is made [....] he may withhold the issue of the declaration forms to the applicant till such time the applicant furnishes the returns for the relevant quarter.\n[Proviso deleted]\n(g) If for reasons to be recorded in writing the Commercial Tax Officer is not satisfied that the applicant requires the books of declaration forms in such numbers as he applied for, he may issue such forms in such lesser number as, in his opinion, would satisfy the reasonable requirements of the applicant.\n(h) If the fee paid for the declaration forms is more than the fee payable for the number of forms issued, the balance shall be credited to the account of the dealer to be adjusted against any future issue or may be refunded to him on making an application by him.",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "74B",
"title": "74B. Procedure for seizure and release of goods or the vehicle along with the goods and disposal of goods or the vehicle along with the goods by sale.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "74C",
"title": "74C. Inspection and search of the vehicle.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "45-A",
"title": "74D. Records to be maintained and particulars to be furnished by the person transporting any goods notified under sub-section (4) of section 45-A.",
"chapter": null,
"content": "(i) Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994, of the consignor;\n(ii) Full name and address with number of registration certificate under the provisions of Chhattisgarh Commercial Tax Act, 1994. of the consignee;\n(iii) Place from which goods dispatched;\n(iv) Destination (including district);\n(v) Description of goods;\n(vi) Quantity or weight;\n(vii) Value of goods;\n(viii) Consignor's invoice No. and date;\n(ix) Name of the person to whom goods delivered;\n(x) Name and full address of the carrier;\n(xi) Details of the vehicle transporting goods, if any, with its No.;\n(xii) Name and address of the driver of the vehicle;\n(xiii) Name and address of the person (if any) in-charge of the goods;\n[74E. Particulars to be given in the documents required to be carried by a transporter under sub-section (1) of section 45-CC.",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "75",
"title": "75. Intimation to be given and register to be maintained by clearing and forwarding agents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "76",
"title": "76. Submission of memorandum of appeal or application for revision.",
"chapter": null,
"content": "(a) be in writing;\n(b) specify the name and address of the [appellant/applicant] ;\n(c) specify the date of order against which it is made;\n(d) specify the date on which order was communicated to the appellant or applicant;\n(e) contain a clear statement of facts;\n(f) specify the grounds on which appeal or revision preferred without any argument or narration and numbered consecutively;\n(g) state precisely the relief prayed for; and\n(h) be signed and verified by the appellant or applicant or an agent duly authorised by him in writing in this behalf in the following form, namely:\n.................... Signature\n(i) an authenticated copy of the impugned order; and\n(ii) a copy of the challan in proof of the payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of Section 61;\n(b) The application for revision shall be accompanied by an authenticated copy of the impugned order.",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "77",
"title": "77. Stay of recovery of the remaining amount.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "78",
"title": "78. Summary rejection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "79",
"title": "79. Hearing.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "80",
"title": "80. Notice to person likely to be affected adversely.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "81",
"title": "81. Supply of copy of order to the appellant or applicant and the officer concerned.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "62",
"title": "82. Application for relief under sub-section (7) of Section 62.",
"chapter": null,
"content": "(a) It is accompanied by authenticated copies of the original order and of subsequent appellate and/or revisional order;\n(b) A period of three years has not elapsed -\n(i) Since the date of expiry of one year from the date of order, where no first appeal or revision had been filed against such order within the time provided therefore; or\n(ii) since the date of expiry [of] one year from the date [of] the order in first appeal, where no second appeal or revision had been filed against such order within the time provided therefore; or\n(iii) since the date of order in revision :\n(c) at least fifty per cent of the amount of tax and/or penalty outstanding at the time of making the application is paid and the proof of payment is furnished along with the application where the relief sought is in respect of the tax assessed or penalty imposed :\n(d) it is accompanied by a duplicate copy of the application along with duplicate copies of all its enclosures.",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "68",
"title": "83. Procedure for determination of disputed questions under Section 68.",
"chapter": null,
"content": "(b) Every dealer before making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of challan in proof of the payment of such fee.\n(i) be in quadruplicate;\n(ii) clearly state the facts relating to the goods in respect of which determination is sought, that is to say, their description, the use to which the goods are put to, specification thereof, raw material used in the manufacture of such goods and give a detailed description of the process of manufacture of the goods in question;\n(iii) be accompanied by a sample, a copy, of the sale voucher, purchase order and purchase voucher, if any;\n(iv) contain the dealer's contention regarding the rate of tax and the entry of the schedule by which the goods are claimed to be covered.",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "71",
"title": "84. A notice for rectification of mistake under Section 71.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "73",
"title": "85. Procedure for forfeiture and refund of the amount collected by way of tax in contravention of the provisions of sub-section (I) of Section 73.",
"chapter": null,
"content": "(i) The name and address and the registration certificate number, if any, held by the dealer or person in whose case the order is passed,;\n(ii) Date of order;\n(iii) The amount forfeited;\n(iv) description of goods in respect of which the amount forfeited was collected;\n(v) The period to which the order passed relates;\n(vi) Reasons for forfeiture.",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "86",
"title": "86. Service of notice summons and orders.",
"chapter": null,
"content": "(i) by delivering or tendering to the addressee or his agent by hand of a copy of the notice or summons or order, or\n(ii) by post :\n(a) If the addressee is a dealer, on some conspicuous part of the dealer's office or the building in which the dealer's office is located or upon some conspicuous part of any place of the dealer's business last notified by the dealer; and\n(b) if the addressee is not a dealer, on some conspicuous part of his residence or office or the building in which his residence or office is located, and such service shall be as effectual as if it had been made on the addressee personally.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "87",
"title": "87. Fees.",
"chapter": null,
"content": "(i) On a memorandum [of] first appeal under Section 6, to the Appellate Deputy Commissioner - Rs. Five\n(ii) On a memorandum of appeal under Section 61 [or] sub-section (4) of Section 62 to the Tribunal - Rs. Thirty\n(iii) On an application for revision under Section 62 to the Deputy Commissioner. Additional Commissioner or Commissioner, - Rs. Five.\n(iv) On any other miscellaneous applications or petition for relief - Rs. Two.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "88",
"title": "88. Payment of fee in Court fee stamps.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "89",
"title": "89. Fees not payable in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "90",
"title": "90. Fees not payable in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 94
},
{
"number": "91",
"title": "91. Delegation of Commissioner's power.",
"chapter": null,
"content": "S. No.\nS. No.\nSection/ Rules\nSection/ Rules\nDescription of powers\nDescription of powers\nDesignation of officer and conditions of\n\t\t\t\t\tdelegation\nDesignation of officer and conditions of\n\t\t\t\t\tdelegation\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n1.\n6\nTo determine liability to pay tax.\nAssistant Commercial Tax Officer with the\n\t\t\t\t\tprevious approval of Commercial Tax Officer.\n2.\n9(3)\nTo impose penalty.\nAssistant Commercial Tax Officer.\n3.",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "18",
"title": "Section 18 & Rules [5 & 6]",
"chapter": null,
"content": "To grant a licence, to levy licence fee and to\n\t\t\t\t\tcancel a licence\nCommercial Tax Officer.\n4.\n19\nTo permit a registered dealer carrying on the\n\t\t\t\t\tbusiness of supply of goods in the course execution of a works\n\t\t\t\t\tcontract to pay in lieu of tax a lumpsum by way of composition.\nCommercial Tax Officer.\n5.\n21\nTo determine and assess tax and / or impose\n\t\t\t\t\tpenalty.\nAssistant Commercial Tax Officer.\n6.\n22, 23 and 24\n(i) To grant provisional and permanent\n\t\t\t\t\tregistration certificate under Sections 22 and 23\nCommercial Tax Officer or Assistant Commercial\n\t\t\t\t\tTax Officer authorised in writing by the Commissioner.\n(ii) to grant provisional registration\n\t\t\t\t\tcertificate under Section 24 and to extend the period of such\n\t\t\t\t\tcertificate.\nCommercial Tax Officer or Assistant Commercial\n\t\t\t\t\tTax Officer authorised in writing by the Commissioner.\n(iii) to impose penalty under sub-section (6)\n\t\t\t\t\tof Section 22, and\nCommercial Tax Officer or Assistant Commercial\n\t\t\t\t\tTax Officer authorised in writing by the Commissioner.\n(iv) to amend or cancel a registration\n\t\t\t\t\tcertificate\nCommercial Tax Officer or Assistant Commercial\n\t\t\t\t\tTax Officer authorised in writing by the Commissioner.\n7.\n25\nto grant or amend or cancel a recognition\n\t\t\t\t\tcertificate or to reject an application for grant of recognition\n\t\t\t\t\tcertificate\n[Commercial Tax Officer or Assistant Commercial\n\t\t\t\t\tTax Officer authorised for the purpose by the Commissioner]\n8.\n26\n(a) to require any dealer to furnish returns.\nAssistant Commercial Tax Officer with previous\n\t\t\t\t\tapproval of Commercial Tax Officer.\n(b) to exempt a dealer from furnishing returns\n\t\t\t\t\tor to permit a dealer to furnish returns for different periods.\nDeputy Commissioner\n(c) to exempt a registered dealer having more\n\t\t\t\t\tthan one place of business from submitting separate returns in\n\t\t\t\t\trespect of each place of business under sub-rule 3 of Rule 19\nDeputy Commissioner\n[(d) To impose penalty]\nAssistant Commercial Tax Officer\n9.\n27, 28, 29 and 32\nTo make an assessment or reassessment of tax or\n\t\t\t\t\tto impose penalty or to grant further time to pay such tax,\n\t\t\t\t\tand/or penalty or to allow the payment of tax/or penalty in\n\t\t\t\t\tinstalment and to exercise all other powers under Sections 27,\n\t\t\t\t\t28, 29 and 32.\n(a) in respect of any dealer,\nAssistant Commissioner\n(b) in respect of a dealer whose gross turnover\n\t\t\t\t\tof the year preceding the period of assessment does not exceed\n\t\t\t\t\trupees two crores or who has no turnover liable to assessment\n\t\t\t\t\tfor the period preceding the period of assessment.\nCommercial Tax Officer subject to the condition\n\t\t\t\t\tthat if at any stage during assessment proceeding in respect of\n\t\t\t\t\tany dealer the Commercial Tax Officer finds that the turnover of\n\t\t\t\t\tsuch dealer during the year of assessment has already exceeded\n\t\t\t\t\tor is likely to exceed rupees two crores, he shall not complete\n\t\t\t\t\tthe assessment proceeding but shall submit the proceeding to the\n\t\t\t\t\tAssistant Commissioner having jurisdiction over the dealer.\n(c) in respect of a dealer whose gross turnover\n\t\t\t\t\tof the year preceding the period of the assessment does not\n\t\t\t\t\texceed rupees fifty lacs or who has no turnover liable to\n\t\t\t\t\tassessment for the period preceding the period of assessment\nAssistant Commercial Tax Officer subject to the\n\t\t\t\t\tconditions that if at any stage during any assessment\n\t\t\t\t\tproceedings in respect of any dealer the Assistant Commercial\n\t\t\t\t\tTax Officer finds that the turnover of such dealer during the\n\t\t\t\t\tyear of assessment has already exceeded or is likely to exceed\n\t\t\t\t\trupees fifty lacs he shall not complete the assessment\n\t\t\t\t\tproceedings but shall submit the proceedings to the Commercial\n\t\t\t\t\tTax Officer having jurisdiction over the dealer.\n(d) in respect of a dealer who is not\n\t\t\t\t\tregistered under the Act but who is deemed to be registered\n\t\t\t\t\tdealer under sub-section (4) of Section 10 and who is liable to\n\t\t\t\t\tpay only purchase tax.\n(a) Assistant Commissioner in respect of any\n\t\t\t\t\tsuch dealer. (b) Commercial Tax Officer if the total\n\t\t\t\t\tpurchases of the taxable goods do not exceed rupees ten\n\t\t\t\t\tlacs. (c) Assistant Commercial Tax Officer, if the total\n\t\t\t\t\tpurchases of taxable goods do not exceed rupees two lacs.\n10.\n33\nTo require a registered dealer to pay tax in\n\t\t\t\t\tadvance of assessment on failure to furnish returns.\nAssistant Commercial Tax Officer.\n[10-A.]\n35\nTo impose penalty\nAssistant Commercial Tax Officer.\n[10-B.]\n35-B & 35-C\nTo grant registration, to impose penalty\nCommercial Tax Officer or Assistant Commercial Tax Officer authorized in writing by the Commissioner.\n11.\n39 and 40\nTo sanction refund of excess tax or penalty, to\n\t\t\t\t\tsanction payment of interest on delayed refunds, to withhold\n\t\t\t\t\trefunds.\nCommercial Tax Officer.\n12.\n42\nTo require a registered dealer to keep\n\t\t\t\t\taccounts in a particular form and manner.\nCommercial Tax Officer.\n13.\n43\nTo impose penalty for not maintaining\n\t\t\t\t\tcounterfoil or duplicate of bill or cash memo, or for not\n\t\t\t\t\tissuing such bill or Cash memo or for not preserving it for a\n\t\t\t\t\tperiod of not less than five years from the date of issue or\n\t\t\t\t\ttill the completion of assessment, whichever, is earlier.\nAssistant Commercial Tax Officer.\n14.\n44\nTo receive a declaration from-\n(i) a registered dealer dealing exclusively in\n\t\t\t\t\tgoods declared tax free under Section 15 or wholly exempted\n\t\t\t\t\tunder Section 17, or\nCommercial Tax Officer.\n(ii) a registered dealer with an annual\n\t\t\t\t\tturnover not exceeding rupees forty lacs dealing exclusively in\n\t\t\t\t\ttax paid goods and/or goods declared tax free under Section 15\n\t\t\t\t\tor wholly exempted under Section 17 and to receive an intimation\n\t\t\t\t\tabout dealing in taxable goods from any registered dealer\n\t\t\t\t\taforesaid or make an order annulling the declaration or to\n\t\t\t\t\timpose penalty.\nCommercial Tax Officer.\n15.\n45\n(i) Powers under sub-sections (3) to (5).\nCommercial Tax Inspector.\n(ii) Power under sub-section (6).\nAssistant Commissioner.\n16.\n[47]\nTo transfer any proceeding or any class of\n\t\t\t\t\tproceedings under any provisions of the Act.\nDeputy Commissioner.\n17.\n56\nPower to call for information in certain cases.\nAssistant Commercial Tax Officer.\n18.\n57\nTo require banks and clearing and forwarding\n\t\t\t\t\tagents to furnish information and to impose penalty.\nAssistant Commercial Tax Officer.\n19.\n58\n[(i) To inspect the register maintained by a\n\t\t\t\t\tclearing and forwarding agent.\nCommercial Tax Inspector.\n(ii) To impose penalty.\nCommercial Tax Officer.]\n20.\n62\nPower of revision.\nDeputy Commissioner.\n21.\n69\nTo impose penalty.\nAssistant Commercial Tax Officer.\n22.\n71\nTo rectify a mistake apparent from the record.\nAssistant Commercial Tax Officer.\n23.\n73\nTo pass an order including an order of\n\t\t\t\t\tforfeiture of any amount collected by any dealer or person in\n\t\t\t\t\tcontravention of the provisions of sub-section (1) of Section\n\t\t\t\t\t73, publication of notice thereof and refund of such amount to\n\t\t\t\t\tthe person from whom it was so collected.\n[Assistant Commercial Tax Officer]\n24.\n75\nTo compound offences, to determine and to\n\t\t\t\t\taccept composition money.\nCommercial Tax Officer\n25.\nRule 93\nTo impose penalty in respect of contravention\n\t\t\t\t\tof any Rule.\nAssistant Commercial Tax Officer.",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "92",
"title": "92. Penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 97
},
{
"number": "93",
"title": "93. Imposition of penalty for breach of rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 98
},
{
"number": "94",
"title": "94. Enrolment of tax practitioners.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 99
},
{
"number": "44",
"title": "95. Declaration to be furnished by certain registered dealers under Section 44.",
"chapter": null,
"content": "(i) Upto the turnover of Five lacs\nRs. twenty\nNil\n(ii) Turnover exceeding five lacs\nRs. twenty\nRs. 1000 + 0.025% of the amount by which five lacs the yearly\n\t\t\t\tturnover exceeds Rs. twenty]\n(i) Be signed by the proprietor of the business or in the case of a firm or a partnership by a partner or a Director of the firm or in the case of Hindu undivided family business by the manager or karta of Hindu undivided family or in the case of a Company incorporated under the Companies Act, 1956 (No.1 of 1956), or any other law for the time being in force by the Principal Officer managing the business or in the case of a Society, Club or Association by the President or Secretary responsible for the management of such Society, Club or Association and in the case of a registered dealer who resides outside the State but who has place of business in the State by a Manager or Agent, and\n(ii) Either be filed in person before the appropriate Commercial Tax Officer by the registered dealer or his agent duly authorised under sub-section (1) of Section 31, or sent to him by registered post.",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "96",
"title": "96. Repeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 101
}
],
"metadata": {
"Act ID": "cg092",
"Act Number": "Published vide Notification No. A-5-8-94-ST-5 (14), dated 16th March, 1995, Published in Chhattisgarh Rajpatra dated 22.3.95. Read with corrigendum Notification No. 3. dated 13.2.96 published in Chhattisgarh Rajpatra 23.2.96",
"Enactment Date": "",
"Act Year": "1995",
"Short Title": "The Chhattisgarh Vanijyik Kar Niyam, 1995",
"Type": "STATE",
"Location": "Chhattisgarh"
},
"updated_at": "2026-09-29 21:55:19"
}