CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...
CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ... CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...
ofthitaxwaS Rs.,250 pet annum. payable by a person whose income was more -than Rs.25,000 and the minimum was Rs. 120 per annum, payable by a perllon whose gross income ranged between Rs. 6,000 and Rs. 8,000. However, no tax -W$ charged from the persons whose annual income was below Rs. 6,000. \.0- il, ',' .1 ' , Previouslyth~,Act was administered by the Finance Department th~(i)1l8h Treasury Officers in the state. Since April 1, 1964 it was transferred to Excise and Taxation Departme~t, now, the Assistant Excise and Taxation Otricers functions as the assessing authority under the Act. The collection of revenue in the district under this Act during the period 1975·76 to 1980-81 was as shown below: Year Amount (Rs) 1975·76 3,22,161 1976-77 2,88,336 1977-78 52,763 1978-79 18,211 1979-80 10,795 ..,,"~ 1980-IH 390 i _This Act has been tep~aled with effect from April 1, 1917. ' Central Sa.tes Tax.-The Central Sales Tax Act, 1956 provides for levy of taX on sales m~e in the CO~ se of inter-state trade and commer~. The 'states have been authorised to administer this Act on behalf of the Gov,ernment of India. The entire collection of this tax is appropriated by the states but in case of Union Tenitodes, the collection is deposited in the consolidated funds of India. This central fiscal enactment has given the states a major soutce of revenue, which is increasing day by day. Under Section 8(5) of the Cehtral Sales Tax Act, 1956 the state governments have been empowered to f~uce the rate of tax on certai~ classes of goods, or class of dealers, or traders if it is expedient to do so in the interest of state. Keeping in view the difficulties' of oil traders, the state government reduced the rate of tax on oil and oil cakes fronl, 3 per cent to 2 percent oIl:June 1~1969 and on wheat floUt, Maida and Suji from 3 per cent to 2 per cent from January 22,1970. The rate oQax during the year was as under: L Inter-st~tesaIet6 ). . ,~. ; registered 'dra1ers . ;;: .~:'. , a... Ip.ter.st~tesale to. Government Department (Ceptralor States) 3 per cent and 4 per cent with effect from 1st July, 1975 3 per cent and 4 per cent with effect from bt Jul¥. 19.75
'3. Inter-state sale of declared goods to registered' dealers 4. Inter-state sales t(} un-registered dealers 5. Rate of tax on such goods on which tax is levia ble at the rate below 3 per cent under the State Sales Tax Law 3 per cent and 4 per cent with effect from 1st .July, 1975 IOper cent. (i) Ornaments and Jewellery other. than Jew- 2 per cent. ellary containing precious stones (ii) Bullion and species !per cent. (iii) Pesticides, cord, raw wool and all types 2 per cent. of yarn other than cotton yarn and knitting wool (iv) Cotton yarn 1 p~r cent. (v) Ready-made garments made out of 2 per. cent Handloom or mill made cloth excluding, Fur-coats and garments prepared out of Silk made cloth, but including umbrella cloth, pillow covers except when made out of silk made cloth of the value not exceeding Rs. 30 6 Rate of inter-state sale of goods fixed by State Government under Section 8(5) of the Central Sales Tax Act, ·1956 are detailed below: (i) Inter-state sales of Bicycles (From 1st 2 per cent' April, 1973) including tyres and tubes dealer when Sold separately to any registered subject to the production of C Form (ii) Inter-state sales of oils produced from 1 per cent. Sarson, Toria, Til, Taramira but not in hydrogenated form and oil cake.s produced therefrom to any registered dealer subject to the production of C Form The same rate as applicable under the ,State Sales Tax Law (Hi) Inter-state sales of Foodgraitis their, 3 per cent and l 4. per cent flour {other than wheat flour, Maida and with effect frOm 1st JUly~ Suji)'Chhilka' pulses, Dal and their 197$ , . '/ ChhiIka, etc .•t~ any dealer
- Page 1 and 2: CHAPTER XI REVENUE ADMINISTRATION S
- Page 3 and 4: was liable to pay a surcharge there
- Page 5 and 6: Assessment Circle Sirsa .. Hagar Ne
- Page 7 and 8: Ti1l1948, Zaildars and Inamdars con
- Page 9 and 10: The head of revenue administration
- Page 11 and 12: Within the village community, there
- Page 13 and 14: A.fterlnclependen~, the. government
- Page 15 and 16: U'Vll~' ADMINISTRA,TION OTHER SOURC
- Page 17 and 18: Excise and Taxation Officer is inch
- Page 19 and 20: tax is to mini mise the burden of t
- Page 21: RlsvI!NU~ AbMlNIS'l'RA1'ION 209 Ent
- Page 25 and 26: The main items yielding central exc
- Page 27: ~B· AbMINISTRATION ~.~ Gift TaX.-T
'3. Inter-state sale of declared goods <strong>to</strong><br />
registered' dealers<br />
4. Inter-state sales t(} un-registered dealers<br />
5. Rate of tax on such goods on which tax is<br />
levia ble at the rate below 3 per cent under<br />
the State Sales Tax Law<br />
3 per cent and 4 per cent with<br />
effect from 1st .July, 1975<br />
IOper cent.<br />
(i) Ornaments and Jewellery other. than Jew- 2 per cent.<br />
ellary containing precious s<strong>to</strong>nes<br />
(ii) Bullion and species !per cent.<br />
(iii) Pesticides, cord, raw wool and all types 2 per cent.<br />
of yarn other than cot<strong>to</strong>n yarn and<br />
knitting wool<br />
(iv) Cot<strong>to</strong>n yarn 1 p~r cent.<br />
(v) Ready-made garments made out of 2 per. cent<br />
Handloom or mill made cloth excluding,<br />
Fur-coats and garments prepared out of<br />
Silk made cloth, but including umbrella<br />
cloth, pillow covers except when made<br />
out of silk made cloth of the value not<br />
exceeding Rs. 30<br />
6 Rate of inter-state sale of goods fixed by State<br />
Government under Section 8(5) of the Central<br />
Sales Tax Act, ·1956 are detailed below:<br />
(i) Inter-state sales of Bicycles (From 1st 2 per cent'<br />
April, 1973) including tyres and tubes<br />
dealer when Sold separately <strong>to</strong> any<br />
registered subject <strong>to</strong> the production<br />
of C Form<br />
(ii) Inter-state sales of oils produced from 1 per cent.<br />
Sarson, Toria, Til, Taramira but not in<br />
hydrogenated form and oil cake.s produced<br />
therefrom <strong>to</strong> any registered dealer subject<br />
<strong>to</strong> the production of C Form<br />
The same rate as applicable<br />
under the ,State Sales<br />
Tax Law<br />
(Hi) Inter-state sales of Foodgraitis their, 3 per cent and l 4. per cent<br />
flour {other than wheat flour, Maida and with effect frOm 1st JUly~<br />
Suji)'Chhilka' pulses, Dal and their 197$ , . '/<br />
ChhiIka, etc .•t~ any dealer
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