Act 27 of 2005 Enacted 11 Nov 2005 Department DEPARTMENT OF FINANCE

Sections

Type to filter. 73 sections.

1. 1Short title, Extent and Commencement
2. 2Definitions
3. 3Incidence of tax
4. 3-ALevy of Additional Tax
5. 4-ALevy of tax by weight volume, measurement or unit on certain goods
6. 4Rate of tax
7. 5Net tax payable
8. 6Input tax credit
9. 7Composition Schemes
10. 8Liability of a Proprietary Concern
11. 9Liability in case of a Firm etc
12. 10Liability in cases of Minors and Incapacitated Persons
13. 11Liability in case of Court of Wards etc
14. 12Liability in case or a Company
15. 13Certain Agents liable to tax for sales on behalf of Principal
16. 14Liability in case of Transfer of Business
17. 15Registration
18. 16Voluntary Registration
19. 17Procedure for Registration
20. 18Cancellation of registration
21. 19Amendment of certificate of registration
22. 20Security in the Interest of Revenue
23. 21Quoting of Registration Number
24. 22Realization of Tax by Dealer
25. 23Periodical Returns and Payment of Tax
26. 24Provisional Assessment
27. 25Assessment of Registered Dealer for the Assessment Year
28. 25-AAssessment of Registered Dealer for the Assessment Year
29. 26Assessment of unregistered person liable to tax
30. 27Special Provisions relating to Casual Dealer
31. 28Assessment in case of special circumstances
32. 29Assessment of the Turnover not Assessed or Assessed at lesser rate during the year
33. 30Rectification of Mistakes
34. 31Power to set aside an Order of Assessment
35. 32Period of Limitation for making Assessment or Reassessment
36. 33Rounding off of Turnover and Tax etc
37. 34Payment and Recovery of tax
38. 35Recovery of Tax by way of Tax Deduction at Source
39. 36Refund
40. 37Provisional Refund in case of Exporters
41. 38Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic zone
42. 39Power to Withhold Refund in certain cases
43. 40Disbursement of Amount Wrongly Realized by Dealer as Tax
44. 41Interest
45. 42Power to order Production of Accounts and Power of Entry and Inspection
46. 43Power to Seize Goods
47. 44Power to Acquire Goods in case of Under Valuation
48. 45Power to seek Information, to summon Witness etc
49. 46Power to seek Assistance from Police etc
50. 47Establishment of Check -Posts and Barriers
51. 48mport of Goods into the State against Declaration
52. 49Import of Goods into the State by Rail, River, Air, or Post
53. 50Transit of Goods by Road through the State and issue of Authorisation for Transit of Goods
54. 51First Appeal
55. 52Revision by Commissioner
56. 53Appeal to the Appellate Tribunal
57. 54Constitution of Appellate Tribunal
58. 55Revision by High Court
59. 56Orders against which No Appeal. or Revision shall lie
60. 57Determination of Disputed Questions
61. 58Offences and Penalties
62. 59Maintenance of Accounts
63. 60Sale invoice
64. 61Period for which Accounts to be retained
65. 62Audit of Account s
66. 63Liability on Issuing False Certificate etc
67. 64Objection to jurisdiction
68. 65Certain Presumptions in Affixing Tax liability
69. 66Burden of proof
70. 67Additional Evidence in Appeal
71. 68Indemnity
72. 69Bar to Certain Proceedings
73. 70Certain Information’s to be Confidential

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 44 of 73 sections have their own page; for the remaining 29 the source gave us a heading and no text, so their pages carry the heading and say so rather than showing words we do not hold. This page is not a substitute for legal advice.