The Chhattisgarh Vritti Kar Niyam, 1995

{
    "id": 16191,
    "slug": "the-chhattisgarh-vritti-kar-niyam-1995",
    "title": "The Chhattisgarh Vritti Kar Niyam, 1995",
    "short_title": "The Chhattisgarh Vritti Kar Niyam, 1995",
    "act_number": "",
    "act_year": 1995,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Chhattisgarh Vritti Kar Niyam, 1995",
    "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) \"Act\" means the Chhattisgarh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995);\n(b) \"Form\" means a form appended to these rules;\n(c) \"Place of work\" in relation to a person or employer means the place where such person or employers ordinarily carries on his profession, trade, calling or employment;\n(d) \"Quarter\" means a period of three months commencing from 1st April, 1st July, 1st October and 1st January;\n(e) \"Section\" means a section of the Act;\n(f) \"Treasury\" in respect of a person or an employer whose principal place of work is situated within the jurisdiction of a Profession Tax Assessing Authority, means the Branch of a scheduled bank transacting business of the Government of Chhattisgarh or any Government Treasury or sub-treasury as the case may be, located within the jurisdiction of the said authority.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Grant of Certificate of Registration.",
            "chapter": null,
            "content": "(b) where an employer has more than one place of work within the State of Chhattisgarh, he shall make a single application in respect of all such places, declaring therein one of such places as the principal place of work and others as additional places of work for the purpose of these rules and submit such application to the Profession Tax Assessing Authority in whose jurisdiction the said principal place of work is situated,\n(b) Where a person has more than one place of work within the State of Chhattisgarh, he shall make a single application in respect of all such places, declaring therein one of such places as the principal place of work and others as additional places of work for the purpose of these rules and submit such application to the Profession Tax Assessing Authority in whose jurisdiction the said principal place of work is situated.\n(b) If the Profession Tax Assessing Authority finds that the application is not in order or that all necessary particulars have not been furnished it shall direct the applicant to furnish such additional information as may be considered necessary. Alter considering the additional information, the Profession Tax Assessing Authority shall grant a certificate of registration in Form 2 or 4 as the case may be.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "3A",
            "title": "3A. Electronic filing of application for grant of certificate of registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "4",
            "title": "4. Amendment of Certificate of Registration.",
            "chapter": null,
            "content": "[4A. Option to pay tax on the annual income.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "5",
            "title": "5. Intimation regarding cessation of liability to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "6",
            "title": "6. Cancellation of certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "7",
            "title": "7. Exhibition of certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "8",
            "title": "8. Issue of a duplicate copy of certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9",
            "title": "9. Certificate to be furnished by an employee to his employer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "10",
            "title": "10. Shifting of place of work.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "11",
            "title": "11. Furnishing of return and payment of tax by employer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "12",
            "title": "12. Furnishing of return and payment of tax by registered persons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "12A",
            "title": "12A. Electonic filing of return.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "13",
            "title": "13. Deduction of tax by employers from the salaries and wages.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "14",
            "title": "14. Employer to keep account of deduction of tax from the salary of the employees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "15",
            "title": "15. Method of payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "16",
            "title": "16. Reconciliation of payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "8",
            "title": "17. Notice under Section 8 (4), 8 (5), 9 (3), 10 (4) or 13.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "18",
            "title": "18. Notice under Sections 11 (3), 11 (4) and 16.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "19",
            "title": "19. Order of assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "20",
            "title": "20. Notice of demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "21",
            "title": "21. Appeal.",
            "chapter": null,
            "content": "(a) be made in Form 17;\n(b) be presented to the appropriate Profession Tax Appellate Authority by the appellant in person or by his duly authorised agent or legal practitioner or be sent by registered post to such authority;\n(c) contain a clear statement of the relevant facts and state precisely the relief prayed for;\n(d) be accompanied by an authenticated copy of the order against which appeal is filed, as well as other relevant papers;\n(e) be duly signed and verified by the appellant; and\n(f) be accompanied by a treasury receipted Challan in proof of having paid in full the amount of tax or penalty in respect of which the appeal is being preferred.\n(a) non-compliance of the provisions of Section 17;\n(b) filing of the appeal after the expiry of the period specified in sub-section (2) of Section 17; and\n(c) non-compliance of any requirement of sub-rule (1).\n[21A. The period and the form of application of revision.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "22",
            "title": "22. Order sanctioning refund of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "23",
            "title": "23. Authority sanctioning prosecution.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "24",
            "title": "24. Order accepting composition money.",
            "chapter": null,
            "content": "(i) the sum determined by way of composition;\n(ii) the date on or before which the sum shall be paid into the treasury;\n(iii) the authority before whom and the date by which a receipted Challan shall be produced in proof of such payment; and\n(iv) the date by which the employer or person shall report the fact of such payment to the Profession Tax Assessing Authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "20",
            "title": "25. Restrictions and conditions subject to which powers may be delegated by the Profession Tax Commissioner under sub-section (2) of Section 20.",
            "chapter": null,
            "content": "(i) the powers under sub-section (1) of Section 20 shall not be exercised in respect of the following :-\n(a) Drawing and Disbursing Officers of the Central Government and the State Government;\n(b) persons paying tax at the highest rate leviable under the Act.\n(ii) The Commercial Tax Inspectors shall not exercise the powers under sub-section (1) of Section 20 delegated to them unless specifically directed, in writing, by the Profession Tax Assessing Authority concerned.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "26",
            "title": "26. Service of notices.",
            "chapter": null,
            "content": "(i) by delivering or tendering a copy of the notice to the addressee or any adult member of his family residing with him or to a person regularly employed by him; or\n(b) by post :\nForm - 1 [ See rule 3(1)] Application for registration (for employers) To, The Profession Tax Assessing Authority\nForm - 1\n[ See rule 3(1)] Application for registration (for employers) To,\nApplication for registration (for employers)\nApplication for registration (for employers)\n1\nName of the applicant\n..........................\n2\nAddress of the principal place of work (building/street/\n\t\t\troad/municipal ward/ town/ city /tehsil /district)\n..........................\n3\nStatus of the person signing the form (Whether proprietor /\n\t\t\tpartner /principal /officer/ agent /manager / director/ secretary)\n..........................\n4\nName of the employer\n..........................\n5\nClass of the employer (whether individual /firm/ company\n\t\t\t/corporation/ society /club / association).\n..........................\n6\nIf registered under the Chhattisgarh Vanijyik Kar Adhiniyam,\n\t\t\t1994/ Central Sales Tax Act, 1956, the number of registration\n\t\t\tcertificate,-\n..........................\n(a) Under Vanijyik Kar Adhiniyam\n..........................\n(b) Under Central Sales Tax\n..........................\n7\nNames and addresses of other places of work in Chhattisgarh.\n..........................\nThe above statements are true to the best of my knowledge and\n\t\t\tbelief.\nPlace..........................\nSignature.................................\nDate..........................\nStatus.......................................\n*Strike out whichever is not applicable\nAcknowledgement\nAcknowledgement\n(Particulars of name and address to be filled in by the applicant)\n(Particulars of name and address to be filled in by the applicant)\nReceived an application for registration in Form - 1.\n....................................... Signature of the receiving officer\nForm - 2\nForm - 2\n( See rule 3(3))\nCertificate of registration (for employers)\nCertificate of registration (for employers)\nSignature................................. Status.......................................\nForm - 3\nForm - 3\n[ See rule 3(2)]\nApplication for certificate of registration (for persons)\nApplication for certificate of registration (for persons)\n1\nName of the applicant\n..........................\n2\nProfession/ trade/ calling (here specify the Serial number of\n\t\t\tthe schedule under which liable to pay tax).\n..........................\n3\nAddress of the place of work (building /street / road/\n\t\t\tmunicipal ward /town /city /tehsil / district).\n..........................\n4\n*Date of commencement of profession /trade/ calling.\n..........................\n5\n5. *Period of standing in the profession *Number of beds (in\n\t\t\tthe case of residential hotels) *Whether a state level\n\t\t\tsociety, a district level society, a co-operative sugar factory or\n\t\t\ta co-operative sugar mill. *Average number of employees during\n\t\t\ta year employed in the establishment * Average number of\n\t\t\tworkers during a year. * Annual gross turnover * Number\n\t\t\tof,- (i) Three wheeler passenger/goods vehicles (ii)\n\t\t\tTaxi/four wheeler light passenger/goods vehicles (iii) Heavy\n\t\t\tpassenger/goods vehicles\n.......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... .......................... ..........................\n6\nIncome during the previous year (to be given by a person opting\n\t\t\tto pay tax under sub-section (3) of Section 3.) Here state\n\t\t\tspecifically whether option under sub-section (3) of Section 3 is\n\t\t\tbeing exercised or not.\n..........................\n7\nIf carrying on a profession, trade or calling other than\n\t\t\tagriculture in addition to an employment, the particulars thereof\n\t\t\tor if simultaneously engaged in employment of more than one\n\t\t\temployer, the names and addresses of all such employers and the\n\t\t\tmonthly salary received form each of them.\n..........................\n8\nNames and addresses of additional places of work if any, in the\n\t\t\tState of Chhattisgarh\n1.......................... 2.......................... 3..........................\n9\nIf registered under the Chhattisgarh Vanijyik Kar Adhiniyam,\n\t\t\t1994/Central Sales Tax Act, 1956 the number of the registration\n\t\t\tcertificate,-\n..........................\n(a) under M.P. Vanijyik Kar Adhiniyam\n..........................\n(b) under Central Sales Tax Act.\n..............................\nThe above statements are true to the best of my knowledge and\n\t\t\tbelief.\nPlace..........................\nSignature.................................\nDate..........................\nStatus.......................................\n*Fill in whichever is applicable.\nAcknowledgement\nAcknowledgement\n(Particulars of name and address to be filled in by the applicant)\n(Particulars of name and address to be filled in by the applicant)\n................................... Signature of the receiving officer\nForm 4\nForm 4\n( see rule 3(3))\nCertificate of registration (for persons)\nCertificate of registration (for persons)\nDistrict...................\nThe holder of this certificate has additional places of work at the following addresses -\n............. Signature................. Designation.....................\n*Strike out whichever is not applicable\nForm - 4A\nForm - 4A\n[ See rule 4-A]\nApplication to exercise option\nApplication to exercise option\n............................... Signature\nForm - 5\nForm - 5\n[ See rule 9]\nCertificate to be furnished by person to his employer\nCertificate to be furnished by person to his employer\nOR\n................................. Signature\n*Strike out whichever is not applicable\nForm - 6\nForm - 6\n[ See Rule 9]\nCertificate to be furnished by a person who is simultaneously engaged in employment of more than one employer\nCertificate to be furnished by a person who is simultaneously engaged in employment of more than one employer\nName of employer\nAddress of the employer\n(1)\n(2)\n(1) ......................................................\n......................................................\n(2) ......................................................\n......................................................\n(3) ......................................................\n......................................................\n(4) ......................................................\n......................................................\n...................................... Signature\n*Strike out whichever is not applicable.\nForm - 7\nForm - 7\n[ See Rule 11]\nReturn (for employer)\nReturn (for employer)\nEmployees whose Annual salaries/ wages are\nEmployees whose Annual salaries/ wages are\nNo. of employees\nNo. of employees\nRate of tax per month\nRate of tax per month\nAmount of tax deducted\nAmount of tax deducted\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\nLess than Rs. 40001\n....................\n....................\n....................\nRs. 40001 to Rs. 50000\n....................\n....................\n....................\nRs. 50001 to Rs. 60000\n....................\n....................\n....................\nRs. 60001 to Rs. 80000\n....................\n....................\n....................\nRs. 80001 to Rs. 100000\n....................\n....................\n....................\nRs. 100001 to Rs. 150000\n....................\n....................\n....................\nExceeding Rs. 150000\n....................\n....................\n....................\nAmount of tax payable\n....................\nAmount paid with challan No. and Date.\n....................\nThe above statements are true to the best of my knowledge and\n\t\t\t\t\tbelief.\nPlace..........................\nSignature.................................\nDate..........................\nStatus.......................................\nAcknowledgement\nAcknowledgement\n(Particulars of name and address to be filled in by the employer)\n.......................................\nSignature with full name and designation of the\nreceiving official\nForm - 8\nForm - 8\n[ See rule 11 (4)]\nApplication for permission to furnish return for a year\nApplication for permission to furnish return for a year\nNo. of employees\nLess than Rs. 40001\n............................\nRs. 40001 to Rs. 50000\n............................\nRs. 50001 to Rs. 60000\n............................\nRs. 60001 to Rs. 80000\n............................\nRs. 80001 to Rs. 100000\n............................\nRs. 100001 to Rs. 150000\n............................\nExceeding Rs. 1,50,000\n............................\nPlace..........................\nSignature.................................\nDate..........................\nStatus.......................................\nForm - 9\nForm - 9\n[ See rule 12 (1)]\nReturn (for persons)\nReturn (for persons)\nName of the person\n........................................\nAddress\n........................................\nRegistration certificate No.\n........................................\nParticulars of Profession/trade/calling (here state category of\n\t\t\tthe schedule under which liable to pay tax).\n........................................\nIf option has been exercised under sub-section (3) of Section\n\t\t\t3, then Income from :\n(a) Profits and gains\n........................................\n(b) Dividend & interest\n........................................\n(c) Any benefit or perquisite described in sub-clause (iii) of\n\t\t\tclause (e) of Section 2.\n........................................\nTotal\n........................................\nTax payable\n........................................\nAmount paid with challan No. and date.\n........................................\nThe above statements are true to the best of my knowledge and\n\t\t\tbelief.\nPlace..........................\nSignature.................................\nDate...........................\nStatus.......................................\nAcknowledgement\nAcknowledgement\n(Particulars of name and address to be filled in by the person)\n....................................... Signature with full name and designation of the receiving official\nForm - 10\nForm - 10\n( See rule 15(2))\nChallan\nChallan\n(Original - to be sent to the Profession Tax Assessing Authority)\n(Original - to be sent to the Profession Tax Assessing Authority)\nBy whom rendered\nName, Address, registration No. and case No. if\n\t\t\t\tany on whose behalf the money is paid\nPayment on account of\nAmount\n(1)\n(2)\n(3)\n(4)\n(a) tax according to return for the period\n\t\t\t\tfrom_________to________\nValue Rs.__________(in words) Rs.___________\n(b)_ tax demanded after assessment for the period\n\t\t\t\tfrom__________to_______\n(c) Penalty\n(d)composition fees\nTotal Rs._________________( in figures) Rs.______________(in words)\nDate____________________\nSignature of the depositor\n(for use in the Treasury or the Bank)\n(for use in the Treasury or the Bank)\nTreasury Officer\nForm - 10\nForm - 10\n( See rule 15(2))\nChallan\nChallan\n(Duplicate - to be retained in the Treasury)\n(Duplicate - to be retained in the Treasury)\nBy whom rendered\nName, Address, registration No. and case No. if\n\t\t\t\tany on whose behalf the money is paid\nPayment on account of\nAmount\n(1)\n(2)\n(3)\n(4)\n(a) tax according to return for the period\n\t\t\t\tfrom_________to________\nValue Rs.__________(in words) Rs.___________\n(b)_ tax demanded after assessment for the period\n\t\t\t\tfrom__________to_______\n(c) Penalty\n(d)composition fees\nTotal Rs._________________( in figures) Rs.______________(in words)\nDate____________________\nSignature of the depositor\n(for use in the Treasury or the Bank)\n(for use in the Treasury or the Bank)\nTreasury Officer\nForm - 10\nForm - 10\n( Sees rule 15(2))\nChallan\nChallan\n(Triplicate- to be given to the payer for being sent to the Professional Tax Officer)\n(Triplicate- to be given to the payer for being sent to the Professional Tax Officer)\nBy whom rendered\nName, Address, registration No. and case No. if\n\t\t\t\tany on whose behalf the money is paid\nPayment on account of\nAmount\n(1)\n(2)\n(3)\n(4)\n(a) tax according to return for the period\n\t\t\t\tfrom_________to________\nValue Rs.__________(in words) Rs.___________\n(b)_ tax demanded after assessment for the period\n\t\t\t\tfrom__________to_______\n(c) Penalty\n(d)composition fees\nTotal Rs._________________( in figures) Rs.______________(in words)\nDate____________________\nSignature of the depositor\n(for use in the Treasury or the Bank)\n(for use in the Treasury or the Bank)\n_______________________\nTreasury\nAccountant\nTreasury Officer\nForm - 10\nForm - 10\n( See rule 15(2))\nChallan\nChallan\n(Quadruplicate to be given to the payer for his own use)\n(Quadruplicate to be given to the payer for his own use)\nBy whom rendered\nName, Address, registration No. and case No. if\n\t\t\t\tany on whose behalf the money is paid\nPayment on account of\nAmount\n(1)\n(2)\n(3)\n(4)\n(a) tax according to return for the period\n\t\t\t\tfrom_________to________\nValue Rs.__________(in words) Rs.___________\n(b)_ tax demanded after assessment for the period\n\t\t\t\tfrom__________to_______\n(c) Penalty\n(d)composition fees\nTotal Rs._________________( in figures) Rs.______________(in words)\nDate____________________\nSignature of the depositor\n(for use in the Treasury or the Bank)\n(for use in the Treasury or the Bank)\n_______________________\nTreasury\nAccountant\nTreasury Officer\nForm 11\nForm 11\n( see rule 16)\nStatement of verification of collections under the Chhattisgarh Vritti Kar Adhiniyam, 1995\nStatement of verification of collections under the Chhattisgarh Vritti Kar Adhiniyam, 1995\nParticulars\nTotal amount\nSignature with seal of Profession Tax Assessing\n\t\t\t\tAuthority and Treasury Officer\n(1)\n(2)\n(3)\nAmount shown as deposited according to Profession Tax\n\t\t\t\tAssessing Authority's Register\n.............\nAmount shown as deposited as per Treasury accounts –\n(a) by challan\n(b) (2) by book transfer\n(a) (to be filled in by Treasury Officer\n(b) (3) Total\nRefunds\nParticulars\nAs per Profession Tax Assessing Authority register\nAs per Treasury Register\n(1)\n(2)\n(3)\nTotal receipts\nAmount refund\nNet collection\nSignature of Profession Tax Assessing Authority\nSignature of Treasury Officera\nForm 12\nForm 12\n( See rule 17)\nNotice under section 8(4), 8(5), 9(34), 10(4) or 13 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\nNotice under section 8(4), 8(5), 9(34), 10(4) or 13 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\nOR\nOR\nOR\n....................................... Signature with full name and designation of the receiving official\nForm 13\nForm 13\n( See rule 18(1)\nNotice under clauses (a) of sub-section (3) of section 11 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\nNotice under clauses (a) of sub-section (3) of section 11 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\n....................................... Signature with full name and designation of the receiving official\n*Strike out whichever is not [applicable\n*Strike out whichever is not [applicable\nForm 14\nForm 14\n( See rule 18(2))\nNotice under sub-section (4) of section 11 or sub-section (1) of section 16 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\nNotice under sub-section (4) of section 11 or sub-section (1) of section 16 of the Chhattisgarh Vritti Kar Adhiniyam, 1995\nOR\n*Strike out whichever is not applicable\n*Strike out whichever is not applicable\n....................................... Signature with full name and designation of the receiving official\nForm 15\nForm 15\n( See rule 19)\nOrder of assessment of an employee/person\nOrder of assessment of an employee/person\nAs returned\nAs determined\nNo. of employees\nRate of tax\nAmount of tax to be deducted\nNo .of employees\nRate of tax\nAmount of tax to be deducted\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\nLess than Rs. 40001\nRs. 40001 to Rs. 50000\nRs. 50001 to Rs. 60000\nRs. 60001 to Rs. 80000\nRs. 80001 to Rs. 100000\nRs. 100001 to Rs. 150000\nExceeding Rs. 1,50,000\nAmount of tax as returned\nAmount of tax as determined",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "2",
            "title": "2. Particulars of profession/trade/calling (category of the\n\t\t\t\tschedule under which liable to pay tax",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "3",
            "title": "3. Penalty under section",
            "chapter": null,
            "content": "(i)_________\n(ii)_________\n(iii)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "4",
            "title": "4. Total amount of tax/penalty",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "5",
            "title": "5. Amount paid alongwith returns",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "6",
            "title": "6. Balance payable/excess payment",
            "chapter": null,
            "content": "....................................... Signature Designation...........................\n*Strike out whichever is not applicable\n*Strike out whichever is not applicable\nForm 16\nForm 16\n( See rule 20)\nNotice of demand for payment of tax/penalty\nNotice of demand for payment of tax/penalty\n(1) Tax assessed\n---------------------\n(2) Penalty\nTotal\n_____________\nChallan No.\nDate\nAmount\n(1)\n..................\n..............\n............\n(2)\n..................\n..............\n............\n(3)\n..................\n..............\n............\n(4)\n..................\n..............\n............\nNet demand rupees (in figures) (in words)\n*Strike out whichever is not applicable\n*Strike out whichever is not applicable\n....................................... Signature Designation\nForm - 17\nForm - 17\n[ See rule 21]\nMemorandum of appeal\nMemorandum of appeal\n(1) Registration Certificate No.\n.........................\n(2) Name of the Employer/person\n.........................\n(3) Style of profession/trade/calling\n.........................\n(4) Address\n.........................\n(5) Period involved under impugned order against which appeal\n\t\t\t\tis preferred.\n.........................\n(6) (a) Name of the authority who passed the impugned order\n.........................\n(b) Date of\n\t\t\t\torder\n.........................\n(c) Date of\n\t\t\t\tservice of demand notice\n.........................\n(d) Amount\n\t\t\t\tdemanded :\n(i) Tax\n\t\t\t\t.........................\n(ii) Penalty\n.........................\nTotal\n.........................\n(e) Amount\n\t\t\t\tof admitted tax\n.........................\n(f) Amount\n\t\t\t\tpaid :\n(i) Tax\n.........................\n(ii) Penalty\n.........................\nTotal\n.........................\n(g) Amount\n\t\t\t\tin dispute\n.........................\n(7) Grounds on which appeal has been preferred.\n.........................\nSignature...................... Status......................\nForm 18\nForm 18\nSee rule 22(1)\nRefund payment order\nRefund payment order\nBook No.........Vr. No..........(under\n\t\t\t\tRs..........)Counterfoil Order for the refund of tax under Madhya\n\t\t\t\tPradesh Vritti Kar Adhiniyam, 1995\nRefunds (under Rs..............). (for use in\n\t\t\t\tthe treasury only) Order for the refund of tax (payable at the\n\t\t\t\tGovernment Treasury sub-treasury within three months of the date\n\t\t\t\tof issue)\nRefunds (under Rs...........). Order for the\n\t\t\t\trefund of tax (payable at the Government Treasury sub-treasury\n\t\t\t\twithin three months of the date of issue)\nRefund payable\n\t\t\t\tto..............R.C.No...........Assessment Case No..........Date\n\t\t\t\tof order directing refund amount of refund No. in collection\n\t\t\t\tregiste showing the collection of amount regarding which refund\n\t\t\t\tis made.\nTo, The Treasury/Sub-treasury\n\t\t\t\tOfficer...................... 1. Certified to the assessment\n\t\t\t\tbeing R.C. No..............to the period from.......to a refund\n\t\t\t\tof Rs. ............is due to 2. The amount of tax concerning\n\t\t\t\twhich this refund is allowed has been duly credited into the\n\t\t\t\tGovernment Treasury.\nTo, The Treasury/Sub-treasury\n\t\t\t\tOfficer............... 1. Certified to the assessment being\n\t\t\t\tR.C.No............to the period from..........to a refund of\n\t\t\t\tRs................ is due to 2. The amount of tax concerning\n\t\t\t\twhich this refund is allowed has been duly credited into the\n\t\t\t\tGovernment Treasury.\nSignature..................\nDesignation.............\nDate.............. Signature of the recipient",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "3",
            "title": "3. Certified that no refund order regarding the\n\t\t\t\tsum now in question has previously been entered in the original\n\t\t\t\tfile of assessment under my signature.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "3",
            "title": "3. Certified that no refund order regarding the\n\t\t\t\tsum now in question has previously been entered in the original\n\t\t\t\tfile of assessment under my signature.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "4",
            "title": "4. Please pay to..............the sum of Rs (in\n\t\t\t\tfigures) Rs. (in words)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "4",
            "title": "4. Please pay to.........the sum of Rs (in\n\t\t\t\tfigures) Rs. (in words)",
            "chapter": null,
            "content": "Signature............. Designation............. Date............\nSignature............ Designation.......... Date.............\nTreasury Officer\nTreasury Officer\nVr. No...............Date of encashment in the\n Government Treasury..............\nDate of encashment in the Government\n Treasury.............../sub-treasury.................pay\n Rs..............only.\nDate of encashment in the Government\n Treasury.............../sub-treasury.................pay\n Rs..............only.\nSignature...........\nSignature...........\nTreasury/sub-treasury officer\nTreasury/sub-treasury officer\nClaimant's Signature and Date\n ............Treasury/sub-treasury officer Treasury/sub-treasury\n officer\nClaimant's Signature and Date\n ............Treasury/sub-treasury officer Treasury/sub-treasury\n officer\nTreasury/Sub-treasury Officer\nForm - 19\nForm - 19\n( See rule 22(3))\nRefund adjustment order\nSignature................................. Designation.......................................\n(To be returned to the issuing authority)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        }
    ],
    "metadata": {
        "Act ID": "cg125",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1995",
        "Short Title": "The Chhattisgarh Vritti Kar Niyam, 1995",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:55:19"
}