Vat Actupdated - RS Goyal & Associates

5
Section
Page
6 6 27 Saving for person responsible for deduction of tax at source 38
28 Special mode of recovery. 39
29 Payment of tax in case of transfer or discontinuance of 39
business and liability of the company in case of amalgamation
30 Liability of firms. 41
31 Transfers to defraud revenue void.. 41
32 Assessment/re-assessment of legal representatives.&
41
Assessment in special cases
33 Tax to be first charge 42
2 2
34 Omitted
35 Collection of tax by dealers. 42
36 Sales not liable to tax 43
Chapter VII - Refund of Tax
37 Refunds 44
38 Power to withhold refund in certain cases 44
Chapter VIII – Accounts and Issue of Bills,
invoices or cash memoranda
39 Accounts 45
40 Dealers to issue bills, invoices or cash memoranda 45
Chapter IX -Certain powers of the Commissioner and
delegation by the Commissioner
41 Delegation of Commissioner's powers and duties. 46
42 Transfer of proceedings 46
43 Power of Commissioner and his assistants to take evidence on 46
oath etc.
44 Power of Commissioner to call for information in certain cases. 46
45 Power of Commissioner to stay proceedings. 47
Chapter X- Appeals, Revisions and Rectification
46 Appeal 47
47 Power of revision by Commissioner 49
48 Additional evidence in appeal or revision 49
49 Court fee stamps on memorandum of appeal and application 50
for revision
50 Application of Sections 4 and 12 of Limitation Act, 1963 50
51 Extension of period of limitation in certain cases 50
52 Power of Commissioner or Appellate Authority or the Appellate 50
Board to impose penalty in certain circumstances
53 Appeal to High Court. 51
54 Rectification of mistakes. 51
Chapter XI- Detection and prevention of tax evasion
55 Detection and checking evasion of tax by dealers liable to pay
tax and power of commissioner to investigate into tax evasion
by a dealer
55
10 55 A Special provision for assessment of cases relating to detection
and prevention of tax evasion. 10
56 Survey 56
57 Establishment of check-post and inspection of goods while in
movement
58 Transit of goods by road through the State and issue of transit
pass
2 2
59 Omitted
2 60 Omitted
2
52
57
60