Vidhi Codex

section 12A

Tax deduction from the bills/invoices of the works contractors

The Himachal Pradesh General Sales Tax Act, 1968
Tax196853 of 61 sections available
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Statutory text
  1. (1) Notwithstanding anything to the contrary contained in section 13, every person making any payment or discharge of any liability on account of valuable consideration payable for the transfer of property in goods, whether as goods or in some other form, involved in the execution of works contract shall deduct an amount not exceeding four per centum as may be prescribed, purporting to be a part or full of the tax payable on such sales, from the bills or invoices raised by the works contractor as payable by the persons: Provided that no such payment or discharge of any bill raised by the works contractor shall be made without deduction: Provided further that if the State Government is satisfied that it is necessary to do so in the interest of the State revenue, it may notify the names/posts of such persons who shall be competent persons to make such deduction.
  2. (2) The deduction referred to in sub-section (1) shall be made in the manner which may be prescribed.
  3. (3) The payment of such deduction into the Government treasury shall be the responsibility of the person making such deduction.
  4. (4) The person making such deduction shall issue deduction certificate in the prescribed manner to the person or dealer from whose bill or invoice such deduction has been made.
  5. (5) If any person contravenes any or all the provisions of sub-sections (1),
  6. (3) and (4) the prescribed authority shall, after giving an opportunity of being heard, by an order, in writing, direct that such person shall pay by way of penalty, a sum not exceeding twice the amount of tax deductible under sub-section (1).
  7. (6) The provisions of sections 16 and 16-A for recovery of any amount of tax due from a dealer shall mutatis mutandis apply for recovery of any amount of tax, deducted and/or any penalty imposed but not deposited under this section.

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