Vat Actupdated - RS Goyal & Associates

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10 (iii) the restrictions and conditions subject to which and the manner in which option
to pay lump sum amount in lieu of penalty under section 21, 52, 55 and 57 or in lieu
of tax, interest and penalty under section 55-A shall be exercised; 10
(k) (i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax
practitioner shall get himself enrolled under sub-section (3) of Section 23;
(ii) the form of enrollment certificate under sub-section (4) of Section 23;
(l) (i) the manner in which, the time within which and the intervals at which the tax shall be
paid under sub-section (1) of Section 24;.
(ii) the manner in which the amount of tax due shall be paid to Government under subsection
(2) of section 24 and the terms and conditions subject to which permission for
payment by book adjustment may be granted under sub-section (4) of Section 24;
(iii) the form of notice to be issued under sub-section (5) of section 24;
(iv) the restrictions and conditions subject to which further time may be granted by the
Commissioner under sub-section (7) of Section 24;
(v) the manner in which and the period within which the Commissioner shall inform the
dealer or person and the authority regarding recovery of arrears of tax under subsection
(11) of Section 24;
(vi) 2 omitted 2
(vii) the form of notice and the manner in which and time within which the tax payable in
advance shall be paid under sub-section (3) of section 25;
(viii) the manner in which any amount deducted by the purchaser or the person letting out
the contract shall be paid and adjusted under sub-section (4) and (5) of Section 26,
6 the form of certificate to be issued under sub-section (3) of section 26 and the
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manner in which it is to be obtained, 6 and the form and manner in which the
authority to whom and the period within which statement shall be furnished under
sub-section (8) of the said section ;
(viii-a) the form of certificate to be issued under sub-section (2) of section 26-A
and the manner in which it is to be obtained and the manner in which any
amount deducted by the purchaser shall be adjusted under sub-section
(3) of Section 26-A; 10
(ix) the form and manner in which and the authority by whom the certificate shall be
issued under section 27;
(x) the form of notice to be given under sub-section (1) of section 28 :
(m) (i) the form of notice to be given under sub-section (3) of Section 35;
(ii) the form of the notice and the manner of publication of the notice under sub-section
(5) of section 35;
(iii) the form of application in which refund may be claimed under sub-section (6) of
Section 35;
(n) the manner in which, the refund shall be made under sub-section (1) of Section 37;
(o) the date by which the accounts shall be got audited and the form and manner in which
and the time within which report of audit shall be furnished under section 39;
(p) 10 (i) the particulars which shall be given in the Act, invoice, cash memorandum, issued
under section 40;
10 (ii) the manner in which authentication shall be done under sub-section (1A) of section
40; 10
(q) the restrictions and conditions subject to which the Commissioner may delegate under
section 41 his powers and duties under this Act ;
(r) 2 the prescription of further powers of authorities under clause (v) of sub-section (1) of
section 43; 2
(s) (i) the manner in which appeal may be filed under Section 46 and sub-sections 2 (3) and
(5) 2 of section 47;