Vidhi Codex

The Chhattisgarh Commercial Tax Act, 1994

The Chhattisgarh Commercial Tax Act, 1994

Tax199474 sections

The Chhattisgarh Commercial Tax Act 1994 regulates the levy and collection of commercial taxes on the sale and purchase of goods within the state. It applies to commercial dealers, including businesses, local authorities, companies, and individuals engaged in buying, selling, or distributing goods whose annual turnover exceeds certain specified limits. The act establishes the administrative framework, creating taxing authorities and tribunals to manage tax collection and settle legal disputes. This law matters because it generates vital public revenue for state development while ensuring a regulated, fair environment for commercial transactions, bringing essential transparency and legal structures to local business operations.

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  1. 0. Preamble
  2. 6. To determine liability to pay tax. Any Officer of and above the rank of a
  3. 7. Commissioner.
  4. 8. Commissioner.
  5. 9. Assistant Commercial Tax Officer.
  6. 10. Deputy Commissioner
  7. 11. Tax
  8. 12. Commercial Tax.
  9. 13. Commercial Tax Officer.
  10. 14. Assistant Commercial Tax Officer.
  11. 15. to impose penalty.
  12. 16. Deputy Commissioner.
  13. 17. Assistant Commercial Tax Officer.
  14. 18. Assistant Commercial Tax Officer.
  15. 19. To permit any registered dealer who
  16. 20. Deputy Commissioner.
  17. 21. To determine and assess tax and to
  18. 22. Assistant Commercial Tax Officer.
  19. 23. Assistant Commercial Tax Officer.
  20. 24. Commercial Tax Officer.
  21. 25. To grant or amend or cancel a
  22. 26. Pradesh Khadi Tatha Gramodhyog Adhiniyam, 1978.
  23. 27. Quinine
  24. 28. up water.
  25. 29. (1) (2) (3)
  26. 30. earthenware made by kumhars (potters).
  27. 31. (ii) Certified seeds and truthfully treated seeds.
  28. 32. and fish seed.
  29. 33. To require a registered dealer to pay
  30. 34. cart axle of iron and steel.
  31. 35. 12
  32. 36. 12
  33. 37. cases and despatch cases
  34. 38. 12
  35. 39. 12
  36. 40. 12
  37. 41. 12
  38. 42. To require a registered dealer to keep accounts in a particular form and manner
  39. 43. To impose penalty for not
  40. 44. To receive a declaration from: Commercial Tax Officer.
  41. 45. 12
  42. 46. 12
  43. 47. To transfer any proceeding or any
  44. 48. 12
  45. 49. 12
  46. 50. 12
  47. 51. 12
  48. 52. 12
  49. 53. 12
  50. 54. 12
  51. 55. 12
  52. 56. Power to call for information in certain cases
  53. 57. To require banks and clearing and
  54. 58. To inspect the register maintained by
  55. 59. 4
  56. 60. 4
  57. 61. 4
  58. 62. 4
  59. 63. 4
  60. 64. 4
  61. 65. 4
  62. 66. 4
  63. 67. 4
  64. 68. 4
  65. 69. To impose penalty for concealment of
  66. 70. 4
  67. 71. To rectify any clerical or arithmetical mistake apparent from the record
  68. 72. 4
  69. 73. To pass an order including an order of
  70. Schedule. Schedule
  71. Schedule I. Schedule I
  72. Schedule II. Schedule II
  73. Schedule III. Schedule III
  74. Schedule IV. Schedule IV

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