|
1 |
1 |
Short title and commencement |
|
2 |
2 |
Definitions |
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3 |
3 |
Maintainance of Accounts |
|
4 |
4 |
Subordination of officers |
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5 |
5 |
Application for registration and furnishing information |
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6 |
6 |
Grant of certificate of registration |
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7 |
7 |
Exhibition of certificate of registration |
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8 |
8 |
Cancellation of certificate of registration |
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9 |
9 |
Declaration of name of owner under section 31 |
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10 |
10 |
Additional copies of certificate of registration etc |
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11 |
11 |
Production of certificate of registration etc |
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12 |
12 |
Submission of returns |
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13 |
13 |
Special Provisions for returns in certain cases |
|
14 |
14 |
Consolidated returns |
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15 |
15 |
Time for payment |
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16 |
16 |
Method of payment |
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17 |
17 |
Special provision for filing the returns for the first year from obtaining registration certificate |
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18 |
18 |
Reduction of receipt for levy of tax |
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19 |
19 |
Notice for payment of tax not paid according to return |
|
20 |
20 |
Assessment of tax |
|
21 |
21 |
Notice under sub-sections (6) and (7) of section 13 |
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22 |
22 |
Form of notice under section 15 and date for compliance therewith |
|
23 |
23 |
Form of notice under section 17(2) |
|
24 |
24 |
Notice under section 17(5) |
|
25 |
25 |
Form of order of assessment |
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26 |
26 |
Supply of copy of order of assessment |
|
27 |
27 |
Assessment case record |
|
28 |
27A |
Refund of tax to a tobacconist 4 or textile trader |
|
29 |
28 |
Order sanctioning refund |
|
30 |
29 |
Refund according to revised return |
|
31 |
30 |
Refund Payment Order |
|
32 |
31 |
Refund Adjustment Order |
|
33 |
32 |
Cancellation of Refund Adjustment Order |
|
34 |
33 |
Order sanctioning interest on delayed refunds |
|
35 |
34 |
Interest Payment Order |
|
36 |
35 |
Refund under sub-section (6) of section 18 |
|
37 |
36 |
Particulars to be specified in bill or cash memorandum |
|
38 |
37 |
Preservation of books of accounts, registers, etc |
|
39 |
38 |
Form of notice for production of documents etc |
|
40 |
39 |
Notice of inspection |
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41 |
40 |
Retention of books of accounts, registers and documents seized |
|
42 |
41 |
Submission of appeals |
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43 |
42 |
Summary rejection |
|
44 |
43 |
Hearing |
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45 |
44 |
Notice to person likely to be affected adversely |
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46 |
45 |
Supply of copy of order |
|
47 |
46 |
Notice for rectification of mistake under section 41 |
|
48 |
47 |
Fees |
|
49 |
48 |
Luxury Tax Practitioners and their qualifications |
|
50 |
49 |
Form of authority under section 48 |
|
51 |
50 |
Authority of agent to continue |
|
52 |
51 |
Service of orders and notices |
|
53 |
52 |
Copies of documents and orders |
|
54 |
53 |
Offences and composition |
|
55 |
53A |
Application of certain rules to tobacconist 3[and textile trader |
|
56 |
54 |
Penalty |
|
57 |
55 |
Repeal and saving |
