Chapter V GENERAL PROVISIONS

1. (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act without the previous sanction of the State Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of the act complained of.
2. (2) No officer or servant of the State Government shall be liable in respect of any such act in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act.

Every scheduled bank including any branch of such bank or any banking institution in the State shall, at the request of the assessing authority concerned, submit in each month a return in the prescribed form, of all bills relating to goods discounted, cleared or negotiated and the payment and receipts relatable to the sale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed.

No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under this Act, shall be set aside merely on account of any defect or irregularity in the procedure relating thereto, unless it appears that such defect or irregularity has in fact occasioned material hardship or failure of justice.

The amount of total turnover or taxable turnover shall be rounded off to the nearest multiple of hundred rupees and for this purpose if such amount is not a multiple of hundred, but is rupees fifty or more, the amount shall be increased to the next higher amount which is a multiple of hundred and if such amount is less than rupees fifty, the amount shall be reduced to the next lower amount which is a multiple of hundred; and the amount so rounded off shall be deemed to be the total turnover or taxable turnover of the dealer for the purposes of this Act.

The amount of tax, interest, penalty, or any other sum payable and the amount of refund due under the provisions of this Act, shall be rounded off to the nearest ten rupees and for this purpose, if such amount is five rupees or more it shall be increased to the next ten rupees and if such amount is less than five rupees, it shall be ignored.

1. (1) Appointment of Commissioner of Commercial Taxes, Additional Commissioner of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers and Deputy Commercial Tax Officers.
2. (2) The State Government may appoint a Commissioner of Commercial Taxes and as many Additional Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers and Deputy Commercial Tax Officers as they think fit, for the purpose of performing the functions respectively conferred on them by or under this Act. Such officers shall perform the said functions (within such area or areas or the whole of the State of Andhra Pradesh) as the State Government or any authority or officer empowered by them in this behalf may assign to them.

The powers conferred by this Act and the rules made thereunder on any of the officers appointed under section 83 of this Act may also be exercised by any of the officers superior to the officers so empowered, subject to any instructions issued by the Commissioner of Commercial Taxes in this regard.

1. (1) If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the corresponding provisions of the Acts in force immediately before the commencement of this Act, the State Government may, by order in the Andhra Pradesh Gazette, make such provisions as appear to them to be necessary or expedient for removing the difficulty.
2. (2) If any difficulty arises in giving effect to the provisions of this Act (otherwise than in relation to the transition from the provisions of the corresponding Act in force before the commencement of this Act), the State Government may, by order make such provisions, not inconsistent with the purposes of this Act, as appear to them to be necessary or expedient for removing the difficulty.

The Commissioner may, from time to time, issue such orders, instructions and directions not inconsistent with the provisions of this Act or the rules made there-under to his subordinate officers as he may deem fit, for the proper administration of the Act and such officers and all other persons employed in the enforcement of the Act, shall comply with such orders, instructions and directions:

Power to make rules

1. (1) The State Government may by notification, make rules to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,--
   • (a) all matters expressly required or allowed by this Act to be prescribed;
   • (b) the manner of determination of the amount payable by the dealer in respect of,--
     • (i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
     • (ii) any delivery of goods on hire purchase or any system of payment by instalments;
     • (iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
     • (iv) any transfer of property in goods involved in lucky gift scheme;
   • (c) the term of office, and the conditions of service, of the members of the Appellate Tribunal;
   • (d) the issue of registrations to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of this Act;
   • (e) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;
   • (f) the administration of the check posts set up and barriers erected under this Act and the regulation of the work therein;
   • (g) the disposal of goods confiscated under this Act and of the proceeds thereof;
   • (h) the issue of bills or tax invoices or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved;
     • (i) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved;
   • (j) the issue of delivery notes in respect of goods delivered, or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved;
   • (k) the application of the provisions of the Code of Civil Procedure, 1908 to the extent specified, in respect of applications, appeals and other proceedings under this Act;
   • (l) securing that returns furnished or accounts or documents produced, or evidence of any kind given under this Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;