|
1. Short title, extent and commencement.
|
|
2. Definitions.
|
|
3. Levy of tax
|
|
4. Registration
|
|
5. Levy of tax on motor vehicles
|
|
6. Computation and payment of tax
|
|
7. Exemption of tax in certain circumstances
|
|
8. Deductions from gross turnover
|
|
9. Returns and assessment
|
|
10. Burden of proof and penalty for furnishing false evidence
|
|
11. Security Deposit
|
|
12. Payment and recovery of tax
|
|
13. Power to withhold refund in certain cases
|
|
14th Section
|
|
15. Authorities and administration of tax
|
|
16. Maintenance of accounts by importers, issue of sale bills or cash memorandum
|
|
17. Power to order production of accounts, entry, inspection and seizure
|
|
18. Checking of goods in transit
|
|
19. Forwarding agency, etc. to submit returns
|
|
20. Submission of certain records by owners of goods carrier
|
|
21. Collection of tax by registered importer
|
|
22. Offences and penalties
|
|
23. Investigation of offences
|
|
24. Refund
|
|
25. Utilization of the proceeds of the levy
|
|
27. Protection of action taken in good faith
|
|
28. Rounding off of tax
|
|
29. Power to amend Schedule
|
|
30. Power to make rules
|
|
31. Laying of rules and notifications before the State Legislature
|
|
32. Power to remove difficulties
|
|
33. Validation
|
|
34. Repeal and saving
|
