West Bengal Value Added Sales Tax Rules, 2002


Section
Section Title
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : DELEGATION OF View Judgements
  3 Restrictions and Conditions subject to which power to be delegated by Commissioner View Judgements
  title CHAPTER III : REGISTRATION OF DEALER, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION AND IMPOSITION OF PENALTY FOR FAILURE TO GET REGISTERED. View Judgements
  4 Application for registration View Judgements
  5 Particulars to be furnished in the application, and the declaration to be accompanied therewith View Judgements
  6 Declaration to be furnished in the application for registration View Judgements
  7 Issue of certificate of registration View Judgements
  8 Contents of the certificate of registration and procedure for issue of such certificate View Judgements
  9 Display of certificate of registration View Judgements
  10 Display of signboard View Judgements
  11 Issue of duplicate copy of certificate of registration View Judgements
  12 Procedure for replacement of certificate of registration granted under the earlier sales tax law View Judgements
  13 Information in respect of changes requiring amendment or cancellation of certificates of registration View Judgements
  14 Change of accounting year by a dealer View Judgements
  15 Information with respect to sale or disposal of any business by the selling dealer View Judgements
  16 Information to be furnished with respect to change in ownership of business View Judgements
  17 Information to be furnished with respect to discontinuation of business View Judgements
  18 Information with respect to change of the name or nature of business or class or classes of goods View Judgements
  19 Information with respect to change in the constitution of the Board of Directors of the Company View Judgements
  20 Information with respect to death of any dealer by his legal representative View Judgements
  21 Declaration in respect of the manager or other officers of a registered dealer View Judgements
  22 Submission of statements, accounts and declarations under sub-section (1) of section 92 View Judgements
  23 Imposition of penalty for failure to submit statements, accounts or declarations under sub-section (1) of section 92 View Judgements
  title CHAPTER IV : ISSUE OF PROVISIONAL CERTIFICATE TO AN INDUSTRIAL UNIT FOR EFFECTING PURCHASES OF GOODS FOR ITS USE IN SUCH UNIT View Judgements
  24 Eligibility of provisional certificate and applications therefor View Judgements
  25 Power to issue Provisional Certificate View Judgements
  26 Period of Validity of provisional Certificate View Judgements
  27 Assistance of other Directorates View Judgements
  28 Liability of the provisional certificate holder to apply for registration View Judgements
  29 Power to amend or cancel provisional certificate View Judgements
  30 Breach of terms and conditions and punishment therefor View Judgements
  title CHAPTER V : CANCELLATION OF REGISTRATION, SUSPENSION OF REGISTRATION, AND IMPOSITION OF PENALTY FOR FAILURE TO GET REGISTERED View Judgements
  31 Cancellation of certificate of registration of a dealer compulsorily registered View Judgements
  32 Cancellation of certificate of registration of a dealer voluntarily registered View Judgements
  33 Authority to suspend the certificate of registration for failure to pay any tax, penalty or interest View Judgements
  34 Restoration of the certificate of registration suspended under sub-section (9) of section 21 View Judgements
  35 Authority to cancel the certificate of registration for failure to pay tax, etc View Judgements
  36 Imposition and demand of penalty for the failure of a dealer to get registration View Judgements
  title CHAPTER VI : REFUND OF TAX, EXEMPTION FROM TAX, PRODUCTION OF TAX INVOICES, ETC. View Judgements
  37 Refund of tax to exporter View Judgements
  38 Refund of tax on sales of goods to the to diplomatic missions View Judgements
  39 Refund of tax paid or payable by the agencies of the United Nations on purchases of goods made in West Bengal View Judgements
  40 Exemption from tax on sales of goods despatched by road transport to Bhutan and Nepal View Judgements
  41 Exemption from tax on sales of goods to His Majesty the King of Nepal View Judgements
  42 Exemption from tax on sales by India Tourism Development Corporation from its shop at Dum Dum airport View Judgements
  43 Exemption from tax on sales of postal stationery articles by the Department of Posts and Telegraphs, Government of India View Judgements
  44 Refund of tax charged on purchases made by certain industrial units View Judgements
  45 Time limit for furnishing invoice or certificate before the assessing authority View Judgements
  46 Inadmissibility of invoices for input tax credit in certain cases View Judgements
  47 Exemption from furnishing invoices for reported loss of tax invoices due to fire or any natural calamity View Judgements
  48 Issue of certificate by the principal to his agent View Judgements
  title CHAPTER VII : RETURN PERIODS, PRESCRIBED DATES AND MANNER OF FURNISHING RETURNS, PAYMENT OF TAX, INTEREST, MANNER OF PAYMENT OF TAX. View Judgements
  49 Cases in which quarterly returns to be furnished View Judgements
  50 Contingencies in which return period is to be changed to monthly basis View Judgements
  51 Return in respect of the period from the first date of liability to the date prior to the date of order granting registration View Judgements
  52 Returns to be furnished along with receipted challans for payment of tax View Judgements
  53 Returns furnished without payment of tax View Judgements
  54 Deduction of sale price goods return and bad debt for computing gross turnover of sales for subsequent return period View Judgements
  55 Manner and time of payment of tax payable before furnishing quarterly returns View Judgements
  56 Manner and time of payment of tax payable according to monthly return View Judgements
  57 Special provisions for payment of tax in the month of March View Judgements
  58 Payment of interest for delayed payment or non-payment of tax payable before assessment View Judgements
  59 Challan for payment of tax to the Reserve Bank of India or a Government Treasury View Judgements
  title CHAPTER VIII : AUDIT, ASSESSMENT OF TAX, IMPOSITION OF PENALTY FOR DEFAULT IN FURNISHING RETURNS, DETERMINATION OF INTEREST, DEMAND, COLLECTION AND RECOVERY THEREOF, REFUND OF EXCESS PAYMENT. View Judgements
  60 Selection of dealers for audit View Judgements
  61 Audit of selected dealers View Judgements
  62 Notice to the dealers hearing for the purpose of assessment of tax and imposition of penalty View Judgements
  63 Hearing of the dealer for assessment and passing of assessment orders View Judgements
  64 Exparte assessment order View Judgements
  65 Demand notice for the amount of tax and penalty due from dealers View Judgements
  66 Provisional Assessment View Judgements
  67 Assessment under Sub-section (1) of section 36 View Judgements
  68 Determination of interest payable for delayed payment or non-payment of tax payable as per return furnished View Judgements
  69 Determination of interest payable for delayed payment or non-payment of tax payable before assessment when no return has been furnished View Judgements
  70 Determination of interest payable by a dealer for delayed payment or non-payment assessed amount of tax View Judgements
  71 Notice of demand for payment of interest by dealers View Judgements
  72 Manner of payment of interest upon rectification View Judgements
  73 Payment of the modified amount of tax, penalty and interest due from a dealer View Judgements
  74 Copy of certain orders to be sent to the dealers, etc. by the assessing authority View Judgements
  75 Manner of obtaining copy of certain orders by dealer on application View Judgements
  76 Preservation of assessment records View Judgements
  77 Imposition of penalty under section 44 View Judgements
  78 Manner of refund in consequence of order of appeal, revision, etc View Judgements
  79 Refund arising out of rectification of the order determining interest View Judgements
  80 Manner of payment of interest by the commissioner for delayed payment of refund View Judgements
  81 Garnishee notice for demand of payment from the debtors, banks, etc. on account of dealers View Judgements
  82 Application to the certificate officer or Tax Recovery officer for recovery of outstanding dues View Judgements
  83 Modification of the amount under certificate for recovery and recovery of such modified amount View Judgements
  title CHAPTER IX : MAINTENANCE OF ACCOUNTS AND REGISTERS, INSPECTION, PRODUCTION AND SEIZURE OF ACCOUNTS AND PENALTY FOR FAILURE TO ISSUE CASH MEMO OR BILL. View Judgements
  84 Maintenance of sales registers, bills, vouchers, documents, etc View Judgements
  85 Sales of goods by a dealer through agents View Judgements
  86 Maintenance of registers by dealers liable to pay tax on purchase of raw jute View Judgements
  87 Maintenance of registers by dealers liable to pay tax on purchases of sugar cane View Judgements
  88 Period of preservation of accounts, books of accounts, registers by dealers View Judgements
  89 Particulars to be stated in cash memo or bill in respect of sale price exceeding two hundred rupees View Judgements
  90 Imposition of penalty for non-issue of cash memo or bill in respect of sale price exceeding two hundred rupees View Judgements
  91 Production of and inspection of accounts, registers, documents, etc. and furnishing of information View Judgements
  92 Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure View Judgements
  93 Authority to search road vehicle and seize goods at places other than notified place View Judgements
  94 Sealing any house, room warehouse, almirah, etc View Judgements
  title CHAPTER X : RESTRICTIONS ON AND PROCEDURES FOR TRANSPORT OF ANY CONSIGNMENT OF View Judgements
  95 Restriction on transport of any consignment of goods despatched from any place outside West Bengal View Judgements
  96 Procedure for transport from railway station, seaport, airport, etc, of any consignment of goods despatched from any place outside West Bengal View Judgements
  97 Procedure for transporting consignments of goods across or beyond a check-post other than a railway station, steamer station, etc View Judgements
  98 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal View Judgements
  99 Procedure for transport from railway station, port, airport, etc. of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal View Judgements
  100 Security from persons, other than registered dealers for issuing way bills View Judgements
  101 Special procedure for transport of goods referred to in section 62 by certain organizations View Judgements
  102 Restrictions on, and conditions for, transport of any consignment of goods from one place in West Bengal to any other place in West Bengal View Judgements
  103 Restrictions on, and conditions for, transport of any consignment of goods by any person, or dealer from any place in West Bengal referred to in sub-section (i) of section 62 to any place outside West Bengal View Judgements
  104 Manner of giving custody of seized goods to a transporter under sub-section (4) of section 65 View Judgements
  105 Authority from whom and the manner in which, way bills to be obtained by registered dealers View Judgements
  106 Authority from whom, and the manner in which, way bills to be obtained by persons or dealers other than registered dealers View Judgements
  107 Maintenance of register of way bills View Judgements
  108 Copy of way bills retained by Commercial Tax Officer or Assistant Commercial Tax Officers posted in checkposts or elsewhere to be forwarded to appropriate assessing authority View Judgements
  109 Reporting of loss of waybill forms to appropriate assessing authority View Judgements
  110 Surrender of unused blank way bill forms by registered dealers for cancellation View Judgements
  111 Surrender of unused blank way bill forms by any person, unregistered dealer View Judgements
  112 Contravention of section 74 for unauthorised use of way bill in Form 29 or Form 37 View Judgements
  113 Punishment for breach of the provisions in respect of way bill forms View Judgements
  114 Interception, detention and search of road vehicle under section 75 View Judgements
  115 Manner of furnishing declaration by transporter at the first check post in West Bengal for carrying goods through West Bengal View Judgements
  116 Countersigning of the declaration in respect of goods transported through west Bengal at the first checkpost in West Bengal View Judgements
  117 Endorsement of countersigned declaration at the last checkpost in West Bengal View Judgements
  118 Interception detention and search of goods vehicle for verification under section 69 View Judgements
  119 Procedure for imposition of penalty for transporting goods in contravention of section 62 and section 70 View Judgements
  120 Procedure for imposition of penalty on transporter for contravention of provisions of section 65 View Judgements
  121 Manner of imposition of penalty for transporting goods in contravention of the provisions of section 69 View Judgements
  122 Auction sale of seized goods for default in payment of tax, penalty, etc View Judgements
  123 Auction sale or destruction of certain seized goods in relaxation of rules for auction View Judgements
  124 Manner of deposit of the proceeds of auction sale in the Reserve Bank of India or the Government Treasury View Judgements
  125 Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction View Judgements
  title CHAPTER XI : MANNER OF IMPOSITION OF PENALTY FOR CONCEALMENT OF SALES. View Judgements
  126 Manner of imposition of penalty for concealment of sales and payment of such penalty View Judgements
  127 Manner of imposition of penalty under section 98B View Judgements
  title CHAPTER XII : APPEAL, REVISION AND REVIEW OF AN ORDER AND REFERENCE OF CASES TO THE WEST BENGAL TAXATION TRIBUNAL. View Judgements
  128 Appellate authority View Judgements
  129 Memorandum of appeal and presentation thereof View Judgements
  130 Entertainment of appeals for hearing View Judgements
  131 Proceedings for disposal of appeals View Judgements
  132 Stay petition, presentation and disposal thereof View Judgements
  133 Functional jurisdiction of revisional authorities under section 75 or section 76 View Judgements
  134 Proceedings for suo motu revision by the revisional authorities View Judgements
  135 Manner of making application for revision under section 76 View Judgements
  136 Proceedings for disposal of application for revision View Judgements
  137 Stay of realisation of penalty and any order pending disposal of the application for revision View Judgements
  138 Proceedings for suo motu review of assessment orders or any other order View Judgements
  139 Manner of making an application for review View Judgements
  140 Notice before passing any order likely to effect a dealer adversely during pendency of appeal, revision or review View Judgements
  141 Qualifications of the members of the Appellate and Revisional Board View Judgements
  142 Constitution of the Appellate and Revisional Board View Judgements
  143 Tenure of the members of the Appellate and Revisional Board View Judgements
  144 Conditions of service as a member in the Appellate and Revisional Board View Judgements
  145 Appointment of the President of the Appellate and Revisional Board View Judgements
  146 Cases in which the applications for revision lie before the Appellate and Revisional Board View Judgements
  147 Manner of presenting applications for revision to the Appellate and Revisional Board View Judgements
  148 Constitution of Benches for hearing of applications for revision View Judgements
  149 Memorandum to the Appellate and Revisional Board for enhancement of the amount of tax or interest during the pendency of the application for revision View Judgements
  150 Application to the Appellate and Revisional Board for review of its revisional orders View Judgements
  151 Relaxation of rules for payment of fees for filling of memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board View Judgements
  152 Review by the Appellate and Revisional Board on application by dealer, etc View Judgements
  153 Suo motu review of its orders by the Appellate and Revisional Board View Judgements
  154 Copy of the revisional order to be sent by the Appellate and Revisional Board View Judgements
  155 Manner and form of application to the Appellate and Revisional Board for reference to the Tribunal View Judgements
  title CHAPTER XIII : MISCELLANEOUS View Judgements
  156 Manner of furnishing security under Section 23 View Judgements
  157 Manner of refund of security View Judgements
  158 Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules View Judgements
  159 Payment of money after compounding offences under section 85 or after compounding penalty under section 86 View Judgements
  160 Penalty for default in depositing amount of tax collected in violation of the law View Judgements
  161 Fees payable for appeal, revision, review and other miscellaneous applications or petitions View Judgements
  162 Claim for non-inclusion of sales of tea in auction under the Private Treaty sales in gross turnover of sales View Judgements
  163 Service of notice View Judgements
  164 Manner of issue of clearance certificate to a dealer or person View Judgements
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : DELEGATION OF View Judgements
  3 Restrictions and Conditions subject to which power to be delegated by Commissioner View Judgements
  title CHAPTER III : REGISTRATION OF DEALER, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION AND IMPOSITION OF PENALTY FOR FAILURE TO GET REGISTERED. View Judgements
  4 Application for registration View Judgements
  5 Particulars to be furnished in the application, and the declaration to be accompanied therewith View Judgements
  6 Declaration to be furnished in the application for registration View Judgements
  7 Issue of certificate of registration View Judgements
  8 Contents of the certificate of registration and procedure for issue of such certificate View Judgements
  9 Display of certificate of registration View Judgements
  10 Display of signboard View Judgements
  11 Issue of duplicate copy of certificate of registration View Judgements
  12 Procedure for replacement of certificate of registration granted under the earlier sales tax law View Judgements
  13 Information in respect of changes requiring amendment or cancellation of certificates of registration View Judgements
  14 Change of accounting year by a dealer View Judgements
  15 Information with respect to sale or disposal of any business by the selling dealer View Judgements
  16 Information to be furnished with respect to change in ownership of business View Judgements
  17 Information to be furnished with respect to discontinuation of business View Judgements
  18 Information with respect to change of the name or nature of business or class or classes of goods View Judgements
  19 Information with respect to change in the constitution of the Board of Directors of the Company View Judgements
  20 Information with respect to death of any dealer by his legal representative View Judgements
  21 Declaration in respect of the manager or other officers of a registered dealer View Judgements
  22 Submission of statements, accounts and declarations under sub-section (1) of section 92 View Judgements
  23 Imposition of penalty for failure to submit statements, accounts or declarations under sub-section (1) of section 92 View Judgements
  title CHAPTER IV : ISSUE OF PROVISIONAL CERTIFICATE TO AN INDUSTRIAL UNIT FOR EFFECTING PURCHASES OF GOODS FOR ITS USE IN SUCH UNIT View Judgements
  24 Eligibility of provisional certificate and applications therefor View Judgements
  25 Power to issue Provisional Certificate View Judgements
  26 Period of Validity of provisional Certificate View Judgements
  27 Assistance of other Directorates View Judgements
  28 Liability of the provisional certificate holder to apply for registration View Judgements
  29 Power to amend or cancel provisional certificate View Judgements
  30 Breach of terms and conditions and punishment therefor View Judgements
  title CHAPTER V : CANCELLATION OF REGISTRATION, SUSPENSION OF REGISTRATION, AND IMPOSITION OF PENALTY FOR FAILURE TO GET REGISTERED View Judgements
  31 Cancellation of certificate of registration of a dealer compulsorily registered View Judgements
  32 Cancellation of certificate of registration of a dealer voluntarily registered View Judgements
  33 Authority to suspend the certificate of registration for failure to pay any tax, penalty or interest View Judgements
  34 Restoration of the certificate of registration suspended under sub-section (9) of section 21 View Judgements
  35 Authority to cancel the certificate of registration for failure to pay tax, etc View Judgements
  36 Imposition and demand of penalty for the failure of a dealer to get registration View Judgements
  title CHAPTER VI : REFUND OF TAX, EXEMPTION FROM TAX, PRODUCTION OF TAX INVOICES, ETC. View Judgements
  37 Refund of tax to exporter View Judgements
  38 Refund of tax on sales of goods to the to diplomatic missions View Judgements
  39 Refund of tax paid or payable by the agencies of the United Nations on purchases of goods made in West Bengal View Judgements
  40 Exemption from tax on sales of goods despatched by road transport to Bhutan and Nepal View Judgements
  41 Exemption from tax on sales of goods to His Majesty the King of Nepal View Judgements
  42 Exemption from tax on sales by India Tourism Development Corporation from its shop at Dum Dum airport View Judgements
  43 Exemption from tax on sales of postal stationery articles by the Department of Posts and Telegraphs, Government of India View Judgements
  44 Refund of tax charged on purchases made by certain industrial units View Judgements
  45 Time limit for furnishing invoice or certificate before the assessing authority View Judgements
  46 Inadmissibility of invoices for input tax credit in certain cases View Judgements
  47 Exemption from furnishing invoices for reported loss of tax invoices due to fire or any natural calamity View Judgements
  48 Issue of certificate by the principal to his agent View Judgements
  title CHAPTER VII : RETURN PERIODS, PRESCRIBED DATES AND MANNER OF FURNISHING RETURNS, PAYMENT OF TAX, INTEREST, MANNER OF PAYMENT OF TAX. View Judgements
  49 Cases in which quarterly returns to be furnished View Judgements
  50 Contingencies in which return period is to be changed to monthly basis View Judgements
  51 Return in respect of the period from the first date of liability to the date prior to the date of order granting registration View Judgements
  52 Returns to be furnished along with receipted challans for payment of tax View Judgements
  53 Returns furnished without payment of tax View Judgements
  54 Deduction of sale price goods return and bad debt for computing gross turnover of sales for subsequent return period View Judgements
  55 Manner and time of payment of tax payable before furnishing quarterly returns View Judgements
  56 Manner and time of payment of tax payable according to monthly return View Judgements
  57 Special provisions for payment of tax in the month of March View Judgements
  58 Payment of interest for delayed payment or non-payment of tax payable before assessment View Judgements
  59 Challan for payment of tax to the Reserve Bank of India or a Government Treasury View Judgements
  title CHAPTER VIII : AUDIT, ASSESSMENT OF TAX, IMPOSITION OF PENALTY FOR DEFAULT IN FURNISHING RETURNS, DETERMINATION OF INTEREST, DEMAND, COLLECTION AND RECOVERY THEREOF, REFUND OF EXCESS PAYMENT. View Judgements
  60 Selection of dealers for audit View Judgements
  61 Audit of selected dealers View Judgements
  62 Notice to the dealers hearing for the purpose of assessment of tax and imposition of penalty View Judgements
  63 Hearing of the dealer for assessment and passing of assessment orders View Judgements
  64 Exparte assessment order View Judgements
  65 Demand notice for the amount of tax and penalty due from dealers View Judgements
  66 Provisional Assessment View Judgements
  67 Assessment under Sub-section (1) of section 36 View Judgements
  68 Determination of interest payable for delayed payment or non-payment of tax payable as per return furnished View Judgements
  69 Determination of interest payable for delayed payment or non-payment of tax payable before assessment when no return has been furnished View Judgements
  70 Determination of interest payable by a dealer for delayed payment or non-payment assessed amount of tax View Judgements
  71 Notice of demand for payment of interest by dealers View Judgements
  72 Manner of payment of interest upon rectification View Judgements
  73 Payment of the modified amount of tax, penalty and interest due from a dealer View Judgements
  74 Copy of certain orders to be sent to the dealers, etc. by the assessing authority View Judgements
  75 Manner of obtaining copy of certain orders by dealer on application View Judgements
  76 Preservation of assessment records View Judgements
  77 Imposition of penalty under section 44 View Judgements
  78 Manner of refund in consequence of order of appeal, revision, etc View Judgements
  79 Refund arising out of rectification of the order determining interest View Judgements
  80 Manner of payment of interest by the commissioner for delayed payment of refund View Judgements
  81 Garnishee notice for demand of payment from the debtors, banks, etc. on account of dealers View Judgements
  82 Application to the certificate officer or Tax Recovery officer for recovery of outstanding dues View Judgements
  83 Modification of the amount under certificate for recovery and recovery of such modified amount View Judgements
  title CHAPTER IX : MAINTENANCE OF ACCOUNTS AND REGISTERS, INSPECTION, PRODUCTION AND SEIZURE OF ACCOUNTS AND PENALTY FOR FAILURE TO ISSUE CASH MEMO OR BILL. View Judgements
  84 Maintenance of sales registers, bills, vouchers, documents, etc View Judgements
  85 Sales of goods by a dealer through agents View Judgements
  86 Maintenance of registers by dealers liable to pay tax on purchase of raw jute View Judgements
  87 Maintenance of registers by dealers liable to pay tax on purchases of sugar cane View Judgements
  88 Period of preservation of accounts, books of accounts, registers by dealers View Judgements
  89 Particulars to be stated in cash memo or bill in respect of sale price exceeding two hundred rupees View Judgements
  90 Imposition of penalty for non-issue of cash memo or bill in respect of sale price exceeding two hundred rupees View Judgements
  91 Production of and inspection of accounts, registers, documents, etc. and furnishing of information View Judgements
  92 Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure View Judgements
  93 Authority to search road vehicle and seize goods at places other than notified place View Judgements
  94 Sealing any house, room warehouse, almirah, etc View Judgements
  title CHAPTER X : RESTRICTIONS ON AND PROCEDURES FOR TRANSPORT OF ANY CONSIGNMENT OF View Judgements
  95 Restriction on transport of any consignment of goods despatched from any place outside West Bengal View Judgements
  96 Procedure for transport from railway station, seaport, airport, etc, of any consignment of goods despatched from any place outside West Bengal View Judgements
  97 Procedure for transporting consignments of goods across or beyond a check-post other than a railway station, steamer station, etc View Judgements
  98 Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal View Judgements
  99 Procedure for transport from railway station, port, airport, etc. of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal View Judgements
  100 Security from persons, other than registered dealers for issuing way bills View Judgements
  101 Special procedure for transport of goods referred to in section 62 by certain organizations View Judgements
  102 Restrictions on, and conditions for, transport of any consignment of goods from one place in West Bengal to any other place in West Bengal View Judgements
  103 Restrictions on, and conditions for, transport of any consignment of goods by any person, or dealer from any place in West Bengal referred to in sub-section (i) of section 62 to any place outside West Bengal View Judgements
  104 Manner of giving custody of seized goods to a transporter under sub-section (4) of section 65 View Judgements
  105 Authority from whom and the manner in which, way bills to be obtained by registered dealers View Judgements
  106 Authority from whom, and the manner in which, way bills to be obtained by persons or dealers other than registered dealers View Judgements
  107 Maintenance of register of way bills View Judgements
  108 Copy of way bills retained by Commercial Tax Officer or Assistant Commercial Tax Officers posted in checkposts or elsewhere to be forwarded to appropriate assessing authority View Judgements
  109 Reporting of loss of waybill forms to appropriate assessing authority View Judgements
  110 Surrender of unused blank way bill forms by registered dealers for cancellation View Judgements
  111 Surrender of unused blank way bill forms by any person, unregistered dealer View Judgements
  112 Contravention of section 74 for unauthorised use of way bill in Form 29 or Form 37 View Judgements
  113 Punishment for breach of the provisions in respect of way bill forms View Judgements
  114 Interception, detention and search of road vehicle under section 75 View Judgements
  115 Manner of furnishing declaration by transporter at the first check post in West Bengal for carrying goods through West Bengal View Judgements
  116 Countersigning of the declaration in respect of goods transported through west Bengal at the first checkpost in West Bengal View Judgements
  117 Endorsement of countersigned declaration at the last checkpost in West Bengal View Judgements
  118 Interception detention and search of goods vehicle for verification under section 69 View Judgements
  119 Procedure for imposition of penalty for transporting goods in contravention of section 62 and section 70 View Judgements
  120 Procedure for imposition of penalty on transporter for contravention of provisions of section 65 View Judgements
  121 Manner of imposition of penalty for transporting goods in contravention of the provisions of section 69 View Judgements
  122 Auction sale of seized goods for default in payment of tax, penalty, etc View Judgements
  123 Auction sale or destruction of certain seized goods in relaxation of rules for auction View Judgements
  124 Manner of deposit of the proceeds of auction sale in the Reserve Bank of India or the Government Treasury View Judgements
  125 Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction View Judgements
  title CHAPTER XI : MANNER OF IMPOSITION OF PENALTY FOR CONCEALMENT OF SALES. View Judgements
  126 Manner of imposition of penalty for concealment of sales and payment of such penalty View Judgements
  127 Manner of imposition of penalty under section 98B View Judgements
  title CHAPTER XII : APPEAL, REVISION AND REVIEW OF AN ORDER AND REFERENCE OF CASES TO THE WEST BENGAL TAXATION TRIBUNAL. View Judgements
  128 Appellate authority View Judgements
  129 Memorandum of appeal and presentation thereof View Judgements
  130 Entertainment of appeals for hearing View Judgements
  131 Proceedings for disposal of appeals View Judgements
  132 Stay petition, presentation and disposal thereof View Judgements
  133 Functional jurisdiction of revisional authorities under section 75 or section 76 View Judgements
  134 Proceedings for suo motu revision by the revisional authorities View Judgements
  135 Manner of making application for revision under section 76 View Judgements
  136 Proceedings for disposal of application for revision View Judgements
  137 Stay of realisation of penalty and any order pending disposal of the application for revision View Judgements
  138 Proceedings for suo motu review of assessment orders or any other order View Judgements
  139 Manner of making an application for review View Judgements
  140 Notice before passing any order likely to effect a dealer adversely during pendency of appeal, revision or review View Judgements
  141 Qualifications of the members of the Appellate and Revisional Board View Judgements
  142 Constitution of the Appellate and Revisional Board View Judgements
  143 Tenure of the members of the Appellate and Revisional Board View Judgements
  144 Conditions of service as a member in the Appellate and Revisional Board View Judgements
  145 Appointment of the President of the Appellate and Revisional Board View Judgements
  146 Cases in which the applications for revision lie before the Appellate and Revisional Board View Judgements
  147 Manner of presenting applications for revision to the Appellate and Revisional Board View Judgements
  148 Constitution of Benches for hearing of applications for revision View Judgements
  149 Memorandum to the Appellate and Revisional Board for enhancement of the amount of tax or interest during the pendency of the application for revision View Judgements
  150 Application to the Appellate and Revisional Board for review of its revisional orders View Judgements
  151 Relaxation of rules for payment of fees for filling of memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board View Judgements
  152 Review by the Appellate and Revisional Board on application by dealer, etc View Judgements
  153 Suo motu review of its orders by the Appellate and Revisional Board View Judgements
  154 Copy of the revisional order to be sent by the Appellate and Revisional Board View Judgements
  155 Manner and form of application to the Appellate and Revisional Board for reference to the Tribunal View Judgements
  title CHAPTER XIII : MISCELLANEOUS View Judgements
  156 Manner of furnishing security under Section 23 View Judgements
  157 Manner of refund of security View Judgements
  158 Manner of realisation, refund or recovery of penalty not provided elsewhere in the rules View Judgements
  159 Payment of money after compounding offences under section 85 or after compounding penalty under section 86 View Judgements
  160 Penalty for default in depositing amount of tax collected in violation of the law View Judgements
  161 Fees payable for appeal, revision, review and other miscellaneous applications or petitions View Judgements
  162 Claim for non-inclusion of sales of tea in auction under the Private Treaty sales in gross turnover of sales View Judgements
  163 Service of notice View Judgements
  164 Manner of issue of clearance certificate to a dealer or person View Judgements



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