The CHHATTISGARH COMMERCIAL TAX ACT 1994

1994 · Chhattisgarh · Chhattisgarh · act_text

Download PDF Back to Acts Subordinates

Sections (1)

1 · "~ ~ ~ aR'fTra ~ ~~~'TIBR (ml-:s!cfi ITT,Z) ~ ffl tg 31:fffi. ~ -:;fr_ 2-22- ihllffll~ T]'sjf2:/38 fu. it. f~. ~ 30- 5- 2001." ~ 309) ' ( 3-ltll~l~0I ) ~*~chlWld ~. ~. ~ 4 ~ 2004-~ 13, ~ 1926 M'tl am: fclmm cnr4 fcl~ ~' ~ chMIOI ~ 'l.fcR, ~ ~' ~ 4 ~ 2004 ~ s384/21-31i"S!T.!04.-'lff«!%~~~ ~ 213 ~ ~~.iR <J=cth·PI~ ~~i;:Rl !.t&1-11Nct f'q><fPrm f1i;ifaforn ('mihR) ~~. 2004 ( ~- 4 ~ 2004) ~~.ffilll <f>1 ~ tg ~ fu;-1:n ~ t 617 • iJ'1~1B•I~ ~ ~ ~ '=lriT "B ol'.TT ~l<:tlljBlt, ~ "U3tt, ~-~- I 618 1,14\QII. c111R>,~ ... ~ r . ( "#m w=r ) ~ ( ~ 5 Wl_1995)lfiT~ ~- UTU26lfiT~. um 21 lfiT mmr-r. iHih-1114 (~, ~ 4 ~ 2004 0-al~-P I~ 3l~ ( ~ 4 lFl_ 2004 ) 0ffi~''' ctlfolf.J.ttcfi cfl'{' ( ~) ~Wl~~I, 2004 ( d-i'licfi 4 lr(_ 2004 ) \hth-l'iiJ cofo,f-rqcfi <fi't ~ . 1994 ( ~ S lFl, 1995 ) 'cfiT aftr ~ 'cfi"f.f ~ ~- 'l«f:, ~ ~ fu"~.lR ~ <iil m ~ -::rITT t' 3TI( f}ffifPl4 ~ ~ sfiT ~ ~~.lR "ITT lf'rl %- f-.n" ~~fcml-!Rt;,~<f;RUT~~'ITTll<llt°ff-~~~ -::ii. ~ . 'ITTo ~ ~•-lR ~ ~ ·213 if;~ ( 1) GT'{f ~ ~ '-fil "WWT if <'Ira~ ~3fil':1'1~. ~ ~ f11.-ifctf&d 31~ Sl@..IINd ~ t' :- 1. (~) ~ 31~ <iil m~ ~ f}ffit1114 c::1,tu,r~if, ~ cmn~.R) ~~~- 2004 c~ 4 lFl_ 2004) %_ 2. ~ 31~ ~ Vcl'ft@ ~ cfi1 ~•◄ $ ~ f}'ffitlll~ c11fb1f.;;,.:n, <l){ <SW-ff.p:rq, 1994 (~ 5 lFl_ 1995) (-m ~ ~ -cr~r<t~ atfttR'lm ~~it f.m!E i) f11.-iR1fm1 •mtail # ~ mn~ ~ 31Uf~ ~ "[lJ. 11\llcft m. 5. 1Fl atf~ cfi1 mu 21 ii, - < ~) ~mu c 2) ~ ~ < q;) ~ 3Tct ii~ "of!~~~ ~ ~ ~ ~ fcfmufT ~, fc1c1<fii11W cf,) 'fcn<fiT( fcf;1.n -;;rrwrr o?.ll ~mu ( 1) if;~~ @ii~~ f-f~.rr{TJI fcf;1.n s3TI l:iR ffill1 ~" 3Tct =~ ·f<fim si!M. ( 'dR) ~mu ( 2) ~ ~ ( 11) ii~"~ ( "&) ":?i;-~ ,:rnr~" ~ (cf>) "~.mlra ~ ~ c'l?.ll ~ "~ (~) ~ 31~" ~ ~ ~- 0ffiWI~ ~. ~ 4 ~ 2004 7. 1iR 31f~ <tt mu 39 ll,-- 8. 1Ff3TI~cfil1-.ITTT61if,- ( 6) ~ ~ ~ a:i~m, m ~-it% fcfml <fi) ~ <1en i!:m 3fr{ ~ ~ ~ ~ ~%~~~. (~) ~~~3ltffi"l"q;Tmmt~3'.fq@~~if;~~~~ qq ~ 'ffif{ m . ~ 3ltffi"l 'q;T f.rqmr~ ~. ~~cfil f.f•.rttui m 'fflf@ ifi 3ffe-.ffflUT m zyu "'1 ~en{~.~~ cfil ~ . m <Ift cfil ~ m '3'if ~qi{~~ ~ 'q;T '5ITTfffl 1lff ffl. ~ ~ -q 3@fch! ~ of@ if;~~~ 0ffitl1 I~ cUfulf""-li:f> cfi\ n:m1•.R) 31•~. 2004 ~'I{ iR lR, ~ ~ 'q;T mmt ~~"Gm "3m 31~ "Im'{ 'ITT~~~~~ qf.f ~ \ffif{ fct;m ~ . (~) cfil f.f~ m lllfuf ~ 3lfm)qui m ~ q;'t ~ cfil ~ . ~ ~ cfil ~ . mcjftqi'{~'m~~cfi{~.m (~ ) cfi{ f-ftITT'OI m lllfuf ~ 3lfm)qui m ~ 'i:f>1 ~qi'{~ 31tt '3"(,l 31f~ '<t>1 ~~ f.t~ m lllfuf ~ 31fm)qui ~ ~ ~ 3'.fq@<.f>l Tit t. ~ ~~~%~~~.m~~im%~"'1~ m ~ ~ <fi\ f-f•.rttui ~ m mm, -s=r: 31f~ ~ . (11,<fi) TI•mt(1)ifi'~(l§)if~"~fq;~~~ll~~w-zj~~ ''"TTU~~@ll~~~,m~~~~~qtf ~'TT<R''atf: ~~~ ( 7- cfi) TimTI ( 1) 'It ~~<!'@if;~~~. ~TI\ITTT~~ 31t1Ry-ffi~ %m ~-s=r: qi'{ f.tlITTUI m 'fflfu, ~-s=r: affm)qui ~ ~ v:if ~~~It itt, ~ 3'.fq@my.ro~if ~lJQ.f.tim~~ ~if t, m ~~mu <, > ~ ~ui ~ 3ljW{ ~ -qJfuy qi'{~.~~ 'q;T Wtlffl m ffl. 618 (I ) um 32 w livmA. um 6, 'lfiT mm.r-.. um 62 1fiT 1:IVTl1R'. 618 (2) tlm71cfiT~. ~~mu (1) ~lg1Js (~)~~m;i"3:fU!WJY~~~mTT'TI~ ~ 0'ctlflllit c11fu1f~ifi 'ifi'\ (ffl~) ~~, 2004 ~ ){R"q "efR ~ ITTT<fl ~ r-if.ra % i'TT ~ f.:rtTmT "3m ~ ~ wt-q m ~ ITTi<fl ~~~qr;!~ 'lffifl:, <r~~ ~mu(1)7.ll~mu(Fifi")~~m~~~~- 10. ~ m~ "ifiT mu 71 if,- ~' ~mu < 1) ~lg1Js (l;ifi") ~(~)if~'' l;ifi" ~ qr;1•• ~~~~''(IT-'!~ ~··~~~- fil-u& 26-08-2004 O--iQlft, ,.?i-11{-Pl?o. ~ 5384/21 - ~/>11./04.-'lTT«f ~~~~ ~ 348 ~~ (3) ~ ~if 0'cth-l'I~ c11rilfJ->-lcl, cR (~i:r-,) ~~. 2004 cfiT ~ ~~~w~~~~~-;;rrmt Short Title and Com• mencement. Chhattisgarh Vani_jyik Kar (s'anshodhan) Adhiniyam (No. S of 1995) to be tempora- rily amended. 0:dh-l'I~ ~ ~ ~ -::,m if i'l~ 611<!.:.ill•!fll<, ~um,~-~- CHHATIISGARH ORDINANCE (No. 4 of 2004) CHHATTISGARH V ANIJYIK KAR (SANSHODHAN) ADHY AD ESH, 2004 (No. 4 of 2004) ) Ao Adhyadesh further to amend the Chhattisgarh Vanijyik Kar Adhiniyam. 1994 (No. 5 of 1995). Promulgated by the Governor in the fifty fifth year of the Republic of India. Whereas, the State Legislature is not in session and the Governor or Chhauisgarh is satisfied that the circumstances exist which render ii necessary for him 10 take immediate action. Now, therefore, in exercise of the powers conferred hy clause ( I) of Anick 213 of the Constitution of India, the Go.vernor of Chhattisgarh is pleased to promulgate the follnw1ng Adhyadesh :- I. 2. (i) This Adhyadesh may be called the Chhattisgarh Vanijyik Kar (Sanshodhan) Adhyadcsh, 2004 (No. 4 of 2004 ). (ii) This Ordinance shall come into force from the date of its publication in the offo.:ial Gazette. Du.ring the period of ope rat ion of this Adhyadesh. the Chhattisgarh Van ijy i k Kar Adhi ni yarn. 1994 (No. 5 of 1995) (hereinafter referred to as the Principal Acl) shall have cffeel suhjcet t(> amendments specified in the following sections. 3. 4. 5. 6. 7. 8. In Section ,9-A of the Principal Act.- (i) the words "as the State Government may specify by notification" shall be omitted. (ii) for the word, "five" the wQrd "four" shall be substituted. In Section 26 of the Principal Act.- in clause (a) of sub-Section (4) for the figur~ "1.25" the figure" I" shall be suhstituted. In Section 27 of the Principal Act,--=- (i) At the end of clause (a; of sub-seqion (2) the sentence "the return or returns furnished by such dealer for that year shall be ac1.:epted and his•assessment shall be deemed to have been made for the purpose of sub-Section (I)" shall be inserted. . . . (ii) Clause (b) of sub-Section (2) shall he omitted. (iii) In clause (c) of sub-Section (2) for the words "clause (b)" the words "clause (a)" shall be substituted and the words "under clause (a)" shall be omi11ed. In Section 32 of the Principal Act.- in sub-Section (8) for the words "eighteen" the words "twelve" shall be substituted. In Section 39 of the Principal Act,- in suh-Section (5) for the word "one" the word "half" shall be substituied. In Section 61 of the Principal Act,- · for existing sub-Section (6) the following sub-Section shall be suhstit~ted- (6) Subject to such pr<Kedure as may be prescribed and afier such furihcr inquiry as it. may think fit. (a} the Appellate Deputy Commissioner shall dispose of every appeal within one cakndar year from the date of filing of such appeal. In disposing of such appeal. the Appellate Deputy Commissioner may conl_irm. reduce. enhance or annul the assessment of tax or imposition of penalty or hoth but shall not remand the.case. Notwithstanding anything contained in this clause. the appeals pending on the commen1.:emcnt of the Chhauisgarh Vanijyik Kar · (Sanshodhan) Adhyadesh. 2004 shall he disposed of by the Appellate Deputy Commissioner within one calendar year from the date of the commencement of the said Adhyadesh. (b) the Tribunal may - (i) confirni, reduce, enhance or annul the assessment of tax or imposiJion of penalty or hoth. or ( ii) set aside the assessment orthe imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or re-impose penalty, after making such enquiry as it may direct; or (iii) pass such order as it may deem fit. 618(3) Amendment of Set·· lion 9-A. Amendment in Sl'C• liun2(,. Ann•nchncnt or S1.•c- lion 27. Allll'lldmcnt of Sl'("• lion.U. Amcndml'nl of Sc,·- tion 39. Amcnclmcnl of Sl'l"• lion 61. I 618 (4) Amendment of sec- tion 62. Amendment of sec- tion 71. 9. 0t11(1•t~ m, ~ 4 ~ 2004 In Section 62 of the Principal Act.- (i) in clause (b) of sub-Section (I) after the wori:ls "as he thinks fit" the words an<.1-- phrases "within one calendar year frorn the date of filing of such application for revision" shall be inserted. (ii) after sub-Section ( I) the following sub-Section shall be inserted. ( I-A) Notwithstanding anything contained in sub-Section ( I ). if the rcvi~ion .. under sub-Section (I) is in respect of an order of rc-..issessmeht or re- imposition of' penalty in pursuance to any direction given in app<.:al or revision. the Commissioner m..iy p..iss an order in accordance with the provisions of sub-Section (I). but shall not remand the case. ( 1-8) Where an application for revision filed under clause (h) of sub-Section ( I) is pending on the date ofeommencement oft he Chhattisgarh Vanijyik Kar (Sanshodhan) Adhyadcsh, 2004 it sh al I he dispt1sed of in accordance with the provisions of sub-Section ( I) or sub-Section (I -A) as the case may be, within one calendar year from the date of commencement of the said Adhyadesh. I 0. tn Section 71 of the Principal Act,- in clause (i) and (ii) of sub-Section ( I) for the words "one calendar year" the words "three calendar months" shall be substituted. • Raipur, Dated 26-08-2004 GOVERNOR. ~ Chha1tisgarh. l \

Subordinates (8)

/15/24/198, 4011+46 Hellsh

Type: unknown · UID: 027ca5b27cd24bf3fcc0be0a0514f194c779998c · PDF: yes · Text: yes · Rule index: yes

Open subordinate page · Global

ioverrnn,.cnt or Chhattisgarh .:nee.and Planning Department " ~1~ntrnlava

Type: notifications · UID: d829de735de3d6df2ebd78f9cbc88ddc436c88be · PDF: yes · Text: yes · Rule index: yes

Open subordinate page · Global

notifications 213d8239d2f9

Type: notifications · UID: 213d8239d2f95c417025790878d4ee2762ff996cbff4af80fe88378defb6a3d0 · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global

notifications 73f8659bc4f1

Type: notifications · UID: 73f8659bc4f1471a0d1c591342b3c3c7a78a1a9c0fb10d88f3767ecbe8049194 · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global

notifications ab8712480edb

Type: notifications · UID: ab8712480edb92619bdbf827140176da7c0c1d251e62ca1003f262087bcda30e · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global

notifications ad0dcd98682a

Type: notifications · UID: ad0dcd98682a7917ee7e713dde286d573f0e3fcda03c2d13d770e5a6693f921d · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global

notifications b69373d35394

Type: notifications · UID: b69373d3539460a311a3dd2150e3748773be3973e20dda0e2a8ab3327cf58b1c · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global

notifications bf53e4054c5b

Type: notifications · UID: bf53e4054c5b0fae0fd0b49a22f7b7578e9f901416e7f553bc1e7a50f12ed595 · PDF: yes · Text: no · Rule index: no

Open subordinate page · Global