The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

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(1) In this Act, unless the context otherwise requires,— (a) “Appellate Authority” means the authority appointed as such under the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006); (b) “Assessing Authority” means the authority appointed as such under the Jharkhand Value Added Tax Act, 2005; (c) “Commissioner” means the Commissioner of Commercial Taxes appointed under the Jharkhand Value Added Tax Act, 2005; (d) “Entry of goods into a local area”, with all its grammatical variations and cognate expressions, means the entry of goods into a local area from any place outside that local area for consumption, use or sale therein; (e) “Goods” means all kinds of movable property (other than newspapers, actionable claims, stocks and shares and securities) and includes all materials, articles and commodities including the goods as the State Government may, by notification, specify; (f) “Importer” means a dealer or any other person, who brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein or who owns or takes delivery of such goods immediately after entry into a local area; (g) “Local Area” means the area within the limits of a Municipal Corporation, Municipal Council, Notified Area Committee, Cantonment Board, Gram Panchayat or any other local authority constituted under any law for the time being in force; (h) “Prescribed” means prescribed by rules made under this Act; (i) “Registered Dealer” means a dealer registered under the Jharkhand Value Added Tax Act, 2005; (j) “Scheduled Goods” means the goods specified in the Schedule to this Act; (k) “State Government” means the Government of Jharkhand; (l) “Tax” means the tax payable under this Act; (m) “Turnover of purchase” means the aggregate of the amounts of purchase price paid or payable by a person for the purchase of any scheduled goods, inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof, other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and includes the market value of the goods at the time of imports where such goods are not purchased; (n) “Value Added Tax Act” means the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006). (2) Words and expressions used in this Act but not defined and defined in the Jharkhand Value Added Tax Act, 2005, shall have the meanings assigned to them in that Act. (1) In this Act, unless the context otherwise requires, - (a) "Assessee" means any importer of scheduled goods, whether in course of a business or otherwise, by whom a tax or any other sum of money is payable under this Act and includes every such importer/person in respect of whom any proceeding under this Act have been taken for the assessment of tax payable by him; (b) "Business" means any trade, commerce, manufacture or any adventure or otherwise or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, in the generation or distribution of electricity, in the communication network, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and includes any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; or any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity. (c) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act. (d) "Consumption or Use" : save as provided elsewhere in this Act; means scheduled goods required for ; manufacturing, in the generation or distribution of electricity, in the communications network, works contract, construction, erection, assembling, fabrication, installation, modification, commissioning, fitting out of any building, plant of all varieties and descriptions, projects including the water/ river projects, roads, bridges; whether in course of any business or otherwise, but shall not include consumption or use by registered dealers, of goods brought or caused to be brought by him, into any local area for consumption or use by him directly for use in the manufacture of-taxable goods. (e) "Entry of goods" with all its grammatical variations and cognate expressions, means entry of scheduled goods into a local area(s) from any place outside the State for consumption or use therein. (f) "Fund" means, the "Jharkhand Trade Development Fund"; as created by the State Government through a Notification published in the Official Gazette: for the purpose of development of trade, infrastructure, commerce and industry of the local area(s), for such period(s) as may be specified in this behalf. (g) "Goods" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes all materials, computer software sold in any form, Sim cards used in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract. (h) "Government" means Government of Jharkhand. (i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation- For the purpose of this Act Import shall not include imports from outside the country. (j) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in mining or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract. (k) "Local Area" means the areas within the limits of a -- (a) Municipal Corporation (b) Municipality (c) Notified Area Committee (d) Cantonment Board (e) Town Board (f) Mines Board (g) Municipal Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called. constituted or continued under or in any law for the time being in force. (l) "Manufacture" includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial parlance having a distinct name or character or use but shall not include such activity of manufacturer as may be notified under this Act. (m) "Month" means a calendar month; (n) [Not present in source] (o) "Notification" means a notification published in the Official Gazette of the Government: (p) "Person" includes:- (a) an Individual; (b) a Joint Family; (c) a Company; (d) a Firm; (e) an association of persons or a body of individuals; whether incorporated or not: (f) the Central Government or the State Government or the Government of any other State or Union Territory in India; (g) a local Authority or any Authority established under any law: (q) "Place of business" means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :- (i) any warehouse, godown or other place where a person stores or processes his goods, (ii) any place where a person produces or manufactures goods: (iii) any place where a person keeps his books of accounts; (iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent; (v) any vehicle or vessel or any other carrier wherein the goods are stored or used for, transporting the goods; (f) the Central Government or the State Govcrnmeni or the Government of any other State or Union Territory in India; (g) a local Authority or any Authority established under any law: (p) "Place of business" means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :- (i) any warehouse, godown or other place where a person stores or processes his goods, (ii) any place where a person produces or manufactures goods: (iii) any place where a person keeps his books of accounts; (iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent; (v) any vehicle or vessel or any other carrier wherein the goods are stored or used for, transporting the goods; (g) "Goods" means aJJ kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes aJJ materials, computer software sold in any form, Sim cards ,IJSed in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract. (h) "Go'vemment" means Government of Jharkhand. (i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation- For the purpose of this Act Import shall not include imports from outside the country. (J) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in nunmg or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract. (k) "Local Area" means. the areas within the limits of a (a) Municipal Corporation (e) Town Board (b) Municipality (f) Mines Board (c) Notified Area Committee (g) Municipal Board (d) Cantonment Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called. constituted or continued under or in any law for the time being in force. (I) "Manufacture" includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial. parlance having a distinct name or character or use but shalJ not mclude such activity of manufacturer as may be notified under this Act. (m) "Month" means a calendar month; (o) "Notification" means a notification published in the Official Gazette of the Government: (o) "Person" includes:- (a) an Individual; (b) a Joint Family; (c) a Company; (d) a Firm; (e) an association of persons or a body of individuals; whether incorporated or not: (q) "Prescribed" means prescribed byrules made under this Act; (r) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, lo exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out tho functions, duties and powers: in order lo carry out the purposes of this Act. (s) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March. (t) "Registered dealer" means a dealer, registered under the provisions of the Jharkhand Value Added Tax Act 2005 and CST Act 1956, exclusively for the purpose of sale or manufacture/mining and sale of taxable goods thereof, and includes such dealers/person registered for start-up business as provided under the provisions of the said Act and the Rules made thereunder. (u) "Schedule" means the Schedule of goods appended to this Act; (v) "State" means the State of Jharkhand; (w) "Taxable goods" means goods appended lo the Schedule -II of Ilic Jharkhand Value Added Tax Act, 2005 on which the levy of tax is attracted wider the said Act and the Rules made thereunder. (x) "Tax" means the entry tax payable under this Act; (y) "Tax Invoice" means a document listing of schedule goods sold with price, quantity and other details and includes a statement of account, bill, cash register, slip, receipt or similar record, regardless of its form; read with Section 60 of the Jharkhand Value Added Tax Act 2005 and rules made thereunder; (z) "Taxable Turnover" means the "Turnover", on which a assessee shall be liable to pay tax as determined after making such deductions from his total Turnover and in such manner as may be prescribed: (aa) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act, 05 and the rules made thereunder; (ab) "Value of scheduled Goods", in relation to any scheduled goods, means the aggregate of· (i) the price paid or payable for such goods or, if the price of such goods is not available, the prevailing market price of such goods in the local areas: (ii) Any tax, tax or charges paid or payable in respect of such goods before its entry into any local area, but does not include the amount of CST paid under the provisions of the Central Sales Tax Act 1956; (iii) The cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area; and (iv) The cost of freight and delivery for carrying such goods to such local area (ac) "Works Contract" means and includes any agreement for carrying out for cash or deferred payment or other valuable consideration, for installation, commissioning, assembling, construction, fabrication, erection, installation, modification, fitting out, Explanation - Registered dealer(s) for the purpose of this Act shall not include such registered dealers; registered under the provisions of the Jbarkband Value Added Tax Act 05 and CST Act 1956, who arc engaged in the generation, distribution and transmission of electricity or any other fonn of power or in the telecommunication network. (ad) "Year" means a financial year. Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Jharkhand Value Added Tax Act 2005 and the Rules made thereunder.

(1) Subject to the provisions of sub-section (2) and save as provided in sub-section (3), there shall be levied and paid to the State Government by an assessee: an entry tax on value of scheduled goods making an entry exceeding rupees ten thousand for consumption or use of such goods. at the rate(s) as specified in the scheduJe. Provided that the State Government may specify different rate or rates of tax in respect to different categories of the consumption or use of such goods. Provided further that the rate of entry tax shall not exceed twenty percentum of the value ofscheduJed goods consum1:d or used therein. (2) No entry tax shall be payable by an importer oftbe scheduled goods; improvement or repair of any building, road, bridge or commissioning of any other, plant and machineries or immovable or movable property; (3) Notwithstanding anything contained in sub-section (1 ), the State Government; subject to such conditions and restrictions. may by notification levy entry tax on such inputs as consumed or used by the registered dealers. (4) When an assessee, holds more than one registration for each of his place of business under this Act, the tax shall be payable separately in respect of his each such registration. (5) Notwithstanding anything contained in sub-section(4), an assessee I person required to import any scheduled goods shall obtain the prescribed Form, as prescribed in sub-rule (1) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate at the time of obtaining such prescribed Form.

(1) Every dealer liable to pay tax under this Act shall get himself registered under the provisions of the Jharkhand Value Added Tax Act, 2005 as per the procedure laid down under Section 25 of the Act. (2) Every dealer required to be registered under Section 3 of this Act shall make an application for registration in such form and in such manner as may be prescribed to the prescribed authority. (3) The registering authority, after following the procedure as prescribed, shall grant a registration certificate to the dealer in the specified form, providing: (a) Date of commencement of business and such other particulars as required for the purpose of this Act. (b) Registered office or place of business of the dealer. (c) Documents and other evidence relating to the business activities, etc. (d) Registration status, certificate and the nature of business. (4) Where a dealer has more than one place of business within the State, he shall apply for a single registration certificate covering all such places of business. (5) The registration certificate granted under this section shall be displayed by the dealer at a conspicuous place at his principal place of business. (1) Subject to the other provisions of this Act, there shall be levied and collected an entry tax on the entry of scheduled goods into any local area for consumption, use or sale therein, at such rate not exceeding twenty percent as may be specified by the State Government by notification in the Official Gazette, and different rates may be specified for different scheduled goods or different classes of local areas. (2) The tax shall be leviable on the value of the scheduled goods and shall be paid by every dealer who brings or receives such goods into a local area for consumption, use or sale therein. (3) For the purposes of this Act, the expression 'value of scheduled goods' shall mean the purchase value of such goods, and where the purchase value is not ascertainable, the value of the scheduled goods shall be determined in the manner as may be prescribed. (4) The tax shall be paid by the dealer in such manner and within such time as may be prescribed. (5) Where any scheduled goods are imported into any local area for consumption, use or sale therein, the tax shall be paid by the importer in the manner as may be prescribed. (1) The Entry Tax levied and collected under this Act, shall be appropriated into the "Fund", as created under clause (f) of Section 2 of this Act. (2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry. (3) The proceeds of the "Fund" shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:- (a) as sold by any the registered dealer(s). (b) consumed or used by the ministry of defence and the units of the Border Security Force; (c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification. (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State. (1) The Entry Tax levied and collected under this Act, shall be appropriated into the "Fund", as created under clause (f) of Section 2 of this Act. (2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry. (3) The proceeds of the "Fund" shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:- (a) as sold by any the registered dealer(s). (b) consumed or used by the ministry of defence and the units of the Border Security Force; (c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification. (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State. (a) construction, development and maintenance of roads and bridges for linking the market and industrial areas co their hinterlands, (b) providing finance, aids, grants and subsidies to financial, industrial and commercial units, (c) creating infrastructure for supply of electrical energy and water ,supply to industries, marketing and other commercial complexes (d) creation, development and maintenance of other infra-structure for the furtherance of trade, commerce and industry in general." (4) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts or in such bank account as notified in this behalf. (5) The State Government by a notification shall form a 'high level committee, which shall determine the manner of disbursement of the fund for the purposes as carried out in this section.

(1) Every dealer liable to pay tax under this Act shall furnish such returns in such form and within such time as may be prescribed. (2) If any dealer fails to furnish the return within the prescribed time, he shall be liable to pay such penalty as may be prescribed. (3) The provisions of the Jharkhand Value Added Tax Act, 2005, regarding the filing of returns, shall apply mutatis mutandis to the returns under this Act. (4) The Commissioner may, for reasons to be recorded in writing, extend the time for furnishing the return. (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. (2) Every.assessee, who is liable to pay tax underthis Act and required by sub-section (I) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable lo pay tax under this Act. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed. (4) The prescribed authonty appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary 10 satisfy himself, grant 10 the applicant a certificate of registration within thirty days from the date of filing of the said application, (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. (2) Every assessee, who is liable to pay tax under this Act and required by sub-section (1) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable to pay tax under this Act. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed. (4) The prescribed authority appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary to satisfy himself, grant to the applicant a certificate of registration within thirty days from the date of filing of the said application.

(1) The assessing authority shall, after such enquiry as it considers necessary, assess the tax payable by the dealer. (2) The assessment shall be made in accordance with the provisions of the Jharkhand Value Added Tax Act, 2005. (3) The time limit for assessment shall be as prescribed under the relevant provisions of the Jharkhand Value Added Tax Act, 2005. (1) The 'Deputy Commissioner', 'Assistant Commissioner and 'Commercial Taxes Officer' shall be the Inspecting Officers co inspect the books of account required to be kept under sub-section (I) of Section 9. (2) Such inspecting officers shall perform such dutiesand exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder. within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006). (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860). (1) The 'Deputy Commissioner', 'Assistant Commissioner' and 'Commercial Taxes Officer' shall be the Inspecting Officers to inspect the books of account required to be kept under sub-section (1) of Section 9. (2) Such inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder, within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006). (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860).

(3) The assessing authority shall refund the amount of tax paid in excess of the amount due from the dealer. (4) The provisions regarding refund shall be as prescribed under the Jharkhand Value Added Tax Act, 2005, and the rules framed thereunder. (1) Every registered assessee, liable to pay tax under this Act, shall maintain such record in such manner or m such form as may be prescribed; showing:- (i) the details of purchases of imported goods of scheduled goods by him, for consumption or use; (ii) the details of purchases of scheduled goods by him, for consumption or use from a registered dealer of the State; (iii) the amount of the tax payable under this Act; (iv) the amount of interest, if any, payable under this Act: and ( v) such other particulars as may be prescribed. (2) Every registered assessee liable 10 pay tax under this Act shall submit a true, complete and correct return for each month, in such Form and in such manner as may be prescribed. (3) Every registered assessee liable to pay tax under this Act shall also submit a true, complete and correct Annual Return in such Form and in such manner as may be prescribed. (4) lfany registered assessee liable to pay tax under this Act, discovers any omission or incorrect statement therein, he may fumisb revised returnts) within six months of the filing of original return, but not later than the month of July after end of the year. Provided that no such return shall be taken into consideration, if upon information which has come into the possession of the prescribed authority, and the prescribed authority: for the

(1) If any person fails to comply with the provisions of this Act, he shall be liable to a penalty as prescribed. (2) The prosecution for offences under this Act and the imposition of penalties shall be governed by the provisions of the Jharkhand Value Added Tax Act, 2005. (1) Every dealer liable to pay entry tax under this Act shall get himself registered with the prescribed authority in the prescribed manner and within the prescribed time: Provided that a dealer who is already registered under the Jharkhand Value Added Tax Act, 2005, shall be deemed to be registered under this Act. (2) Every dealer who is liable to get registration under sub-section (1), shall make an application for registration to the prescribed authority in the prescribed form and within the prescribed time, and such application shall be accompanied by such fee not exceeding Rs. 5000 as may be prescribed. (1) If any registered assessee or any other person, liable to pay tax under this Act, fails to furnish returns or annual return within the prescribed time, the prescribed authority shall, after giving such assessee an opportunity of being heard; impose a penalty not exceeding rupees twenty for every day of such default for any month, subject to a maximum of rupees five thousand in a year. (2) If any assessee or other person liable to pay tax under Section 3 and 5, fails to make the payment of tax within the due date, together with interest payable under sub-section (1) and (2) of Section 5, the prescribed authority shall after allowing such assessee/person, an opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him: a penalty; at the rate of two percent per month on the total amount of tax and the interest so payable, from the date it has become due, to the date of his payment or to the date of order of assessment, whichever is earlier.

(1) Any person aggrieved by an order passed under this Act may prefer an appeal to the prescribed authority. (2)(a) The appeal shall be filed within the period prescribed. (b) The appellate authority may condone the delay if there is sufficient cause. (3) The provisions regarding appeals and revision shall be in accordance with the Jharkhand Value Added Tax Act, 2005. (1) Every dealer liable to pay entry tax under this Act shall furnish such returns in such form, for such period and by such dates, to such authority as may be prescribed. (2) (a) Every dealer who is required to furnish return under sub-section (1), shall pay the full amount of tax due and payable under this Act according to such return or an amount less than that as provided under this Act, and shall furnish proof of such payment along with the return. (b) If any dealer discovers any omission or other error in any return furnished by him, he may furnish a revised return at any time before the expiry of the period prescribed for furnishing the next return. (3) If a dealer fails to comply with the requirements of sub-section (2), the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, in addition to the tax payable, a penalty at the rate of 2% per month of the amount of tax not paid from the date it was due to the date of its payment or to the date of any order of assessment or re-assessment, whichever is earlier. (4) Every dealer required to furnish a return under this Act shall, if he fails to furnish such return within the time provided, pay a penalty of such amount as may be prescribed, for each day of delay in furnishing the return. (5) Every dealer who is required to furnish return but fails to furnish the same, shall be liable to pay, in addition to the tax payable, interest and penalty as provided under this Act, at such rate and in such manner as may be prescribed. If a dealer fails to furnish such returns within the time, the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, direct him to pay, in addition to the tax payable, a penalty at the rate of 2% per month of the amount of tax or other amount due from the date such tax or other amount was due to the date of its payment or to the date of any order of assessment or re-assessment, whichever is earlier. (1) If the prescribed authority is satisfied, without requiring the presence of the registered assessee or the production of accounts or other evidence by him; that the returns furnished by such assessee in respect of any period are correct and complete, he shall proceed to assess the amount of the tax due from such assessee, on the basis of such returns furnished. (2)(a) If the prescribed authority is not satisfied without requiring the presence of the registered assessee or the production of accounts or other evidence that the returns furnished by such assessee in respect of any period are correct and complete, he shall serve on such assessee a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such returns. (b) On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the registered assessee may produce and such other evidence as the prescribed authority may require on any required cause, shall assess the amount of tax due from such assessee. (3) If an registered assessee having furnished returns in respect of a period fails to comply with all the terms of the notice under sub-section (2) or if the accounts and other evidence produced by him are, in the opinion of the prescribed authority, incorrect, incomplete or unreliable, either wholly or partly, the said authority shall proceed to assess, to the best of his judgment, the amount of tax due from such assessee. (4) If the registered assessee fails to file returns in respect of any period, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax payable, from such assessee. (5) If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a registered assessee has been liable to pay tax in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee or such person reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, if any, due from such assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penalty in addition to tax so assessed, a sum not exceeding fifty rupees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of tax assessed, whichever is higher; Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates; Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation. (1) If upon information or otherwise the prescribed authority is satisfied that reasonable grounds exist to believe that any tax payable by an assessee, has escaped assessment or any tax has been under assessed or assessed at a lower rate than that which was correctly applicable, the prescribed authority, after giving such assessee a reasonable opportunity of being heard, re-assess the assessee for such escaped tax or under assessed. The provisions of section 11 shall, so far as may be, apply accordingly as if the notice under this section is served under section 11. (2) If the prescribed authority, bas reason(s) to believe that assessee has concealed the value of goods consumed or sold, with an intention to evade the tax payable under this Act, shal I direct the assessee to pay, in addition to any tax which is or may be assessed under sub-section (1), by way of penalty a sum not exceeding two times but not less than an amount equivalent to amount of tax, which is or may be assessed on the escaped amount of such tax, if any, due from such assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penally in addition to tax so assessed, a sum not exceeding fifty rupees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of tax assessed, whichever is higher; Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates; Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation.

(1) Every dealer liable to pay tax under this Act shall be assessed by the prescribed authority who shall be the same as the prescribed authority under the Jharkhand Value Added Tax Act, 2005. (1A) (Omitted by law) (2) If the prescribed authority is satisfied that the returns furnished by a dealer are correct and complete, he shall accept the returns. If the prescribed authority has reason to believe that the returns are incorrect or incomplete, he shall serve a notice on the dealer requiring him to produce evidence in support of such return and shall, after giving him a reasonable opportunity of being heard, pass an order of assessment under the provisions of the Jharkhand Value Added Tax Act, 2005. (2A) The assessment or re-assessment shall be made in such manner as may be prescribed. (1) If the prescribed authority, in course of any proceeding or otherwise is satisfied that any assessee :- (a) has concealed any value of goods consumed or used or particulars thereof, with an intention to reduce amount of tax payable by him under this Act; or (b) has furnished incorrect statement of value of goods consumed or used in the return furnished under sub-section (2) section 9; the prescribed authority shall, after giving such assessee an opportunity of being heard, and by an order in writing, direct that he shall in addition to any tax which is or may be assessed under section 11, pay by way of penalty, a sum not exceeding two times but not less than equal to amount of tax, on concealed amount of tax or incorrect particulars. (2) The penalty under sub-section (1) may be imposed before completion of assessment and for determining the amount of penalty, the prescribed authority may determine the amount of tax payable provisionally.

(1) If the prescribed authority has reason to believe that any turnover of a dealer has escaped assessment or has been under-assessed or assessed at a rate lower than the rate at which it is assessable, or any deduction has been wrongly made, he may, at any time, within such period as may be prescribed, serve a notice on the dealer and after giving him a reasonable opportunity of being heard, proceed to assess or re-assess the amount of tax due from the dealer. (2) If any dealer concealed any particulars of his business or deliberately furnished inaccurate particulars of such turnover or suppressed any turnover, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty, in addition to the tax assessed under sub-section (1), of an amount not exceeding three times the amount of tax so assessed. Any assessment of escaped tax or imposition of penalty under this section shall be made under the provisions of the Jharkhand Value Added Tax Act, 2005. (3) No order of assessment or re-assessment shall be made under this section after the expiry of such period as may be prescribed. The assessment or re-assessment made under this section shall be without prejudice to any prosecution instituted under the provisions of this Act. (1) If the prescribed authority is satisfied that the returns furnished by a dealer in respect of any period are correct and complete, he shall assess the amount of tax due from the dealer on the basis of such returns. (2) If the prescribed authority is not satisfied that the returns furnished by a dealer in respect of any period are correct and complete and he thinks it necessary to require the presence of the dealer or the production of further evidence, he shall serve on such dealer in the prescribed manner a notice requiring him on a date and at a place specified therein, either to attend in person or to produce or cause to be produced any evidence on which such dealer may rely in support of such return. (3) On the day specified in the notice or as soon afterwards as may be, the prescribed authority, after hearing such evidence as the dealer may produce and such other evidence as the prescribed authority may require on specified points and after taking into account all relevant material which the prescribed authority has gathered and after giving the dealer a reasonable opportunity of being heard, shall, by an order in writing, assess or re-assess the amount of tax due from the dealer. (4) [Omitted/Not present in text] (5) If the dealer fails to comply with the terms of any notice issued under sub-section (2), the prescribed authority, shall on the basis of the material available, assess to the best of his judgment the amount of tax due from the dealer. Any assessment made under this sub-section shall be without prejudice to any prosecution, instituted or which may be instituted, for an offence under this Act: Provided that before making any such assessment the prescribed authority shall give the dealer a reasonable opportunity of being heard. (1) Any tax together with interest and penalty payable under section 3, 5, 11, 12 and 13 of this Act, remains unpaid, shall be recovered in the manner herem provided: (a) the tax due according to the returns filed by an assessee where full payment of such tax under section 4 together interest and penalty has not been made: or (b) tax assessed or reassessed under section 11 or 12 or 13 or in pursuance of or as a result of an order on appeal, revision, reference or review, less the sum, if any, already paid by the assessee; or (c) penalty, if any, imposed under any of the provision of this Act, shall be paid by the assessee into a Government Treasury, or in such other manner, as may be prescribed by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be so specified shall, ordinarily, not be less than thirty days form the date of service of such notice. (2) No proceeding under sub-section (1) or (2) of this section shall, be initiated except before the expiry of eight years from the date of order of the original assessment. (3) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made, and the prescribed authority is satisfied with the said observation, he shall proceed to re-assess the assessee with respect to whose assessment or re-assessment, as the case may be, the said observations bas been made. Provided that no order under this section shall be passed without giving the assessee an opportunity of being heard. Provided further if the prescribed authority is not satisfied with such audit objection(s); the view or the opinion of the commissioner in this regard; shall be final.

(5) Every dealer liable to pay tax under sub-sections (1) and (2) of this section shall pay the tax into a Government treasury or in such other manner as may be prescribed, and shall produce the proof of payment to the prescribed authority within the time allowed. If a dealer fails to pay the tax, the prescribed authority shall recover the amount of tax, together with any penalty or interest, under the provisions of the Jharkhand Value Added Tax Act, 2005. Except a proceeding under sub-section (5) of section 11 and sub-section (1) and (2) of section 13, no proceeding for assessment of the tax payable by an assessee under this Act in respect of any period shall be initiated and completed except before the expiry of two years from the expiry of such period; Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of two years from the date of communication of such order to the assessing authority. Provided further while computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceeding remained pending for disposal or stayed under the order of a competent Court shall be excluded.

If a dealer required to furnish returns under this Act fails to pay the amount of tax due as per the returns or fails to make payment of tax assessed or reassessed under this Act within the time allowed, the prescribed authority may direct that such dealer shall pay by way of penalty in addition to the amount of tax and interest, a sum not exceeding one and half times of such tax. The prescribed authority shall in the prescribed manner, and subject to unjust enrichment, refund any amount paid by a assessee or any other person liable to pay tax, in excess of the amount of tax determined as being payable by him under this Act.

(1) If upon information which has come into his possession, the prescribed authority is satisfied that any taxable goods have escaped assessment or have been under-assessed or have been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made, he may, subject to the provisions of sub-section (2), within such period as may be prescribed, proceed to assess or re-assess the amount of tax due from the dealer in respect of such goods: Provided that nothing in this section shall apply to any assessment or re-assessment already made under section 13 or 14. (2) The prescribed authority shall not initiate proceedings under this section unless the dealer has been given a reasonable opportunity of being heard. (3) In the event of failure of the dealer to comply with the provisions of this Act or the rules framed thereunder, the prescribed authority may, after such enquiry as he considers necessary and after giving the dealer a reasonable opportunity of being heard, pass an order of assessment or re-assessment to the best of his judgment.

(1) The authority which made an assessment or passed an order under this Act may, at any time within such period as may be prescribed, on his own motion rectify any mistake apparent from the record and shall within the aforesaid period rectify any such mistake which has been brought to his notice by a dealer. (2) No such rectification shall be made which has the effect of enhancing the tax or reducing the amount of refund, unless the authority concerned has given notice to the dealer of its intention to do so and has allowed the dealer a reasonable opportunity of being heard. (3) The rectification of such mistake in order passed by any authority which has been amended in appeal or revision shall be made by the authority which passed the order under appeal or revision. (4) Any order passed under the provisions of this section shall be deemed to be an order passed under section 13. (5) If any such rectification has the effect of enhancing the assessment, the prescribed authority shall give the dealer a notice of demand in the prescribed form and the amount of tax due shall be paid by the dealer. (6) If any such rectification has the effect of reducing the assessment, the prescribed authority shall refund to the dealer any amount due to him. (1) If the prescribed authority is satisfied that the return furnished by a dealer under section 16 is correct and complete, he shall accept the return. (2) If the return furnished by a dealer under sub-section (1) appears to the prescribed authority to be incorrect or incomplete or if the dealer fails to submit a return, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, proceed to assess the dealer to the best of his judgment. (3) While making an assessment under sub-section (2), the prescribed authority may also direct the dealer to pay, in addition to the tax assessed, a penalty not exceeding one and a half times the amount of tax so assessed. (4) Notwithstanding anything contained in sub-section (1), if the prescribed authority has reason to believe that any dealer has willfully under-reported his consumption or use of taxable goods or has concealed any material fact in the return, he may, after providing an opportunity of being heard, proceed to re-assess the dealer. (5) An order of assessment under this section shall be passed within such time and in such manner as may be prescribed. (6) Nothing in sub-section (4) shall prevent the prescribed authority from initiating any proceedings for the recovery of any tax or penalty, or for any prosecution for an offense under this Act, if it is found that the dealer has deliberately furnished false information or has suppressed material facts. (1) Notwithstanding any thing contained in this Act or any law or contract to the contrary, the authority prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct: (a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or (b) any person from whom any money is due or may become due to the assessee or the person liable to pay tax and interest who has failed to pay upto the date as fixed in the notice of demand, the amount of tax or penalty payable according to the said notice of demand served upon such assessee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of tax, either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due from the assessee or the person liable to pay tax. (2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the assessee and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the assessee to the extent of amount specified in the receipt. (4) Any person, if not discharging the liability after service of notice under sub-section (1) on him, shall be personally liable to the State Government for the amount of tax or penalty. Provided further, that where the prescribed authority considers it expedient in the interest of State revenue it may, for the reasons to be recorded in writing, require any assessee or person to make payment forthwith. (5) If an assessee has failed, without reasonable cause, to make payment of any tax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or in the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date, the prescribed authority may direct that the assessee, shall pay, in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of the amount of tax, for each of the first three months following the expiry of such date, and to ten percentum for each subsequent month or part thereof. (6) Any tax, interest or penalty imposed under this Act, which remains unpaid after the date specified in the notice issued under sub-section (1) or penalty imposed under sub-section (2) and remaining unpaid shall without prejudice to any other mode of recovery be recoverable: (a) as if it were an arrear of land revenue: or (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and (c) in the case of an assessee also by deduction from amount payable by the State Government to the assessee. (1) Notwhhstanding any thing contained in this Act or any law or contract to the contrary, the authonty prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct-(a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or (h) any person from whom any money is due or may become due lo the assessee or the person liable 10 pay tax and interest who has failed to pay upto the date as fixed m the notice of demand, the amount of tax or penalty payable according 10 the said notice of demand served upon sucb assessee or person or in respect of whrcb the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same maimer as have been prescribed for payment of lax, either forthwith or upon the money becoming due so much of the money as is sufficient Lo pay the amount due form the assessee or the person liable 10 pay tax. (2) The authornv issuing a notice under sub-section (I) may, al any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed lo have made the payment under the authority of the assessee Md the receipt from the Government treasury shall coosritute a good and sufficient discharge of the liabihrv of that person lo the assessee to the extent of amount specified in the receipt. (4) Any person, if not discharging the liability after service of notice under sub-section (1) on bim, shall be personally liable 10 the State Government for the amount of tax or penally. Provided further, that where the prescribed authority considers it expedient ih the interest of State revenue it may. for the reasons 10 be recorded in writing, require any assessee or person 10 make payment forthwith. (2) If an assessee has failed, witho.u reasonable cause, to make payment of anv lax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or ill the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date. the prescribed authority may direct that the assessee. shall pay, in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of me amount of lax, for cacb of the first three months following the expiry of such date, and 10 ten percent um for each subsequent month or par1 thereof. (3) Any tax. interest or penalty imposed under this Act, which remains unpaid after the date specified in the nonce issued under sub-section (1) or penalty imposed under sub-section (2) and remaining unpaid shall without prejudice lo aoy other mode of recovery be recoverable-(a) as if it were an arrear of land revenue: or (b) on an application lo any Magistrate. by such Magistrate as if it were a fine imposed by him; and (c) m the case of an assessee also by deduction from amount payable by the State Government to the assessee. (5) ff amount, for which any person becomes liable personally to the Stale Government under sub-section (4), remains unpaid, il shall be recoverable as an arrear of land revenue from him. (6) Lf any person contravenes any of the provisions of sub-section (4) of this section the prescribed authonty 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 payable under sub-section (I).

(1) With a view to identifying dealers who are liable to pay tax under this Act but have remained unregistered, the prescribed authority shall have the power to survey the business premises of a dealer or any other place where the dealer is known or suspected to be keeping business records or goods. (1) Where any person liable to pay tax under this Act fails to pay such tax in accordance with the provisions of this Act, the prescribed authority may, subject to the rules made in this behalf, make a provisional assessment of the tax payable by such person. (2) The provisions of sub-section (1) shall be deemed to be satisfied if the person pays at least 75 percent of the tax assessed on a provisional basis, and the balance, if any, shall be paid in such manner and within such time as may be prescribed, provided that no interest or penalty shall be levied if the person pays the remaining 25 percent of the tax within the prescribed time. (1) When the ownership of the business of the assessee liable to pay tax under this Act, is entirely transferred. both the transferor and the transferee shall be jouitly and severally liable to pay any tax and penalty, if any, payable in respect of such business and remaining unpaid at the time of the transfer. the transferee shall also be liable to pay tax on sale or consumption by the transferee on and from the date of such transfer, and shall apply forthwith for grant of registration certificate unJess such certificate is already possessed by him. (2) Subject to the exemption given under section 7, where an assessee or any person other than an assesses, liable to 'pay tax under this Act, transfers the ownership or a part of his business, the transferor shall be liable to pay tax in respect of that part of transferred business.

(1) Where any person, other than a dealer, is liable to pay tax under the provisions of this Act, the prescribed authority may assess the tax payable by such person, after giving him a reasonable opportunity of being heard. (2) The provisions of this section shall mutatis mutandis apply to such persons as they apply to dealers, and the tax so assessed shall be paid in the manner prescribed. Where the assessee or any other person liable to pay tax under section 3 and 5 is a firm or association of persons and is dissolved or disrupted, as the case may be, (a) The tax payable under this Act by such fi.nn or association of persons for the period upto the date of such dissolution or disruption may be assessed, as if no dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly. and (b) Every person who was al the time of such dissolution or disruption a member or partner of firm or association of persons shall notwithstanding such dissolution or disruption, be liable severally and jointly for the payment of the tax including penalty. if any, payable under this Act by such firm or association of persons, whether assessment is made prior to or after such dissolution or disruption.

(1) Every dealer liable to pay tax under this Act shall, after furnishing the return under sub-section (1) of section 16, pay the tax due and furnish a copy of the receipted challan to the prescribed authority. (2) The self-assessment made under sub-section (1) shall be deemed to be an assessment under this Act if the dealer complies with the following conditions: (a) the return is accompanied by proof of payment of tax; and (b) the self-assessment does not involve any claim for refund of tax. (1) Any assessee or other person objecting to an order of assessment or reassessment with or without penalty passed under this Act, or the rules made thereunder may, within the prescribed period and in the prescribed manner, appeal to the prescribed authority against such order of assessment or reassessment or penalty or both; Provided that no appeal shall be entertained by such authority unless 1l ts satisfied that twenty per cenrum of the tax assessed or such amount of tax as the appellant may admit to be due from him, whichever is greater bas been paid. (2) Subject to such rules as may be prescribed, the appellate authority may, in disposing of an appeal under sub-section (I) — (a) confirm, reduce, enhance or annul the assessment or penalty order, OI both; or (b) set aside the assessment or penalty order. or both. and direct the assessing authoriry to make a fresh assessment after making such further inquiry as may be directed by the appellate authority.

(1) No order of assessment shall be passed under section 20 in respect of any period after the expiry of 20 months from the end of the year to which the assessment relates. (2) Notwithstanding anything contained in sub-section (1), if an assessment is required to be made due to an order of a court or appellate authority, it may be made within 20 months as provided under sub-section (1). (3) Where any assessment has been set aside or remanded by an appellate or revisional authority, the assessment shall be completed within a period of 20 months from the date of the order. (4) Nothing in this section shall affect the power of the commissioner to extend the time for completion of assessment for reasons to be recorded in writing. (1) Where any amount of tax, interest or penalty has been paid in excess of the amount due under this Act, the dealer, to whom such refund is due, shall be entitled to have the refund of such excess amount either by refund voucher or by an adjustment against any amount due from him in respect of any tax, interest or penalty payable under this Act. (2) Notwithstanding anything contained in sub-section (1), if the State Government is satisfied that the tax levied and collected in respect of any goods has not been paid by the dealer to whom such goods have been transferred or the goods have been returned or the goods have been exported out of the territory of India or the goods have been sent to outside the State in the same form, the dealer may ask for refund of the tax paid under section 20. (a) In case the goods are returned, the registered dealer, whose goods are returned, shall issue a credit note in the prescribed form to the purchasing dealer. (b) In case the goods are sold outside the State, the registered dealer shall produce proof of such sale outside the State as prescribed. (3) In case of any claim for refund under this section, the dealer shall apply to the prescribed authority within a period of 90 days from the date of such sale. In case of goods being returned, the application for refund shall be made within a period of 90 days from the date of issue of credit note. The prescribed authority on being satisfied about the genuineness and correctness of the claim after such enquiry as it may deem fit, shall sanction the refund and the dealer shall be entitled to get the refund of the tax paid under sub-section (2) of section 20. (4) Nothing in this section shall be deemed to empower the prescribed authority to amend, vary or rescind any order passed or assessment made, except in the manner and to the extent provided under this Act. (1) Subject to such rule as may be prescribed an order, passed on an appeal under Section 20 of this Act may, on application, be revised by the tribunal (2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order against which an appeal has been provided under Section 20 may, on application be revised -(a) by the Joint commissioner( Administration) of the Division concerned, if the said order has been passed by an authority not above the rank of Deputy commissioner. and (b) by the Tribunal. if the said order bas been passed by the Commissioner or Join! Commissioner. (3) The Commissioner: upon application or on his own motion, may revise any order passed under this Act or the rules made thereunder by any authority subordinate to him; Provided that no order of assessment shall be revised by the Commissioner or the Joint Commissioner upon application of the assessee unless an order under of sub-section (2J of the Secuon 20, has been previously passed in respect of such order. Provided further the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such assessee/person to deposit a sum not exceeding ten percentum of the tax assessed or the penally imposed or both." (4) No order under this section shall be passed without giving the appellant, as also the authority whose order is sought to be revised or his representative, a reasonable opponunny of being heard. (1) Subject to such rule as may be prescribed an order, passed on an appeal under Section 20 of this Act may, on application, be revised by the tribunal (a) confirm, reduce, enhance or annul the assessment or penalty order, or both; or (b) set aside the assessment or penalty order, or both, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority.

Notwithstanding anything contained in sections 20, 21, and 22, the state government may, by notification, permit any class of dealers to pay tax in lump sum in lieu of the tax payable under this Act, subject to such conditions and restrictions as may be prescribed. Where an order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the prescribed authority is of the opinion that the grant of the refund is likely to adversely affect the revenue, the prescribed authority may withhold the refund till such time as it deems fit. Save as is provided in section 20, 2 I, 22 and 25, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said section, no appeal shall lie against any such order. Save as is provided in section 20, 21, 22 and 25, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said section, no appeal shall lie against any such order.

Where the goods are returned, the dealer, who has paid the tax under sub-section (2) of section 20, may seek refund by producing the credit note issued in the prescribed form, and the assessment authority after being satisfied about the genuineness of such return of goods, shall grant the refund in the prescribed manner. No suit, prosecution or other legal proceedings shall lie against any servant of the Government, or any officer or personnel mentioned in clause (c) and (r) of Section 2 and Section 7 of this Act for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

(1) No tax, under sub-section (2) of section 20, shall be payable by a dealer on the importation of goods, if such goods are used as raw material for the manufacture of other goods for sale in the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India, or are used in the execution of works contract in the State. (2) The State Government may, by notification, subject to such conditions and restrictions as may be specified, exempt any class of dealers or any class of goods from the payment of whole or part of the tax payable under sub-section (2) of section (20), on the basis of: (a) quantum of investment, or (b) location of the industry in the specified area. (3) Any dealer who is eligible for exemption under clause (b) of sub-section (2) shall be entitled to the benefit from the date of commencement of commercial production of the industrial unit. (4) The State Government may, from time to time, specify the goods or the class of dealers who shall be entitled to the exemption from payment of tax. (5) Where any dealer produces goods by using the imported goods as raw materials, it must be proved to the satisfaction of the prescribed authority that the goods imported have been used as raw material for the manufacture of taxable goods. If the dealer fails to prove that the goods so imported have been used as raw material, the tax paid by him under sub-section (2) of section 20 shall be adjusted against the tax liability of the dealer. (6) Notwithstanding anything contained in this Act, the exemption granted under sub-section (1) shall not be available to a dealer, unless he furnishes the certificate of usage or consumption or sale as prescribed. (7) If any dealer fails to comply with the instructions issued under this Act regarding the use of such imported goods, the prescribed authority may cancel the exemption certificate granted to such dealer. (8) The State Government or any officer authorized by it may, after conducting an inquiry, recover the tax due together with interest at the rate of 12% per annum, if it is found that the goods so imported have been diverted for any other use or consumption other than what was specified in the exemption certificate. (1) Within ninety days from passing by the Tribunal of any order under section 20, the assessee in respect of whom the order has been passed, or the Commissioner, may, by application in writing, together with a fee of one thousand rupees where such application is made by the assessee, require the tribunal to refer to the High Court; any question of law arising out of such order. (2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either- (a) withdraw his application and if the applicant who does so, is an assessee, the fee paid by him shall be refunded; or (b) apply to the High Court against such refusal. (3) Upon the receipt of an application under clause (b) of sub-section (2), the High Court is not satisfied that such refusal was justified, it may require the Tribunal to state a case and refer it to the High Court and on receipt of such requisition the Tribunal shall state and refer the case accordingly. (4) If the High court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf. (5) The High court upon hearing any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send to the Tribunal a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Tribunal shall, where necessary amend its order in conformity with such judgment. (6) Where a reference is made to High Court under this section, the costs including the disposal of the fee referred to in sub-section (1), shall be, in the discretion of the Court. (7) The payment of the amount of tax including penalty, if any, due in accordance with the order of the Tribunal in respect of which an application has been made under this section shall not be stayed pending the disposal of such application or any reference made in consequence thereof. (8) The tribunal or the High Court may admit an application under this section after the expiry of the period of limitation provided in this section, if it is satisfied that the applicant has sufficient cause for not presenting the application within the period.

The provisions of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) as amended from time to time, regarding the assessment and re-assessment by the prescribed authority, shall apply to the dealers under this Act, as if the sections 10 and 72 of the said Act were part of this Act. Every dealer liable to be registered under the provisions of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and having annual turnover exceeding Rs. 10 Lakhs shall also be liable to be registered under this Act. Subject to other provisions of this Act and Rules framed thereunder the provisions of the Jharkhand Value Added Tax Act, 2005 (Act 05 of 2006) and Rules made thereunder, so far the transportation of the schedule goods is concerned, the section 70 and 72 of the said Act and rules made thereunder, shall mutatis mutandis apply accordingly.

(1) The tax payable under this Act shall be paid in the manner as may be prescribed. If any tax due is not paid by the dealer, it shall be recovered as an arrear of land revenue. The provisions of the Jharkhand Value Added Tax Act, 2005, regarding the recovery of tax, shall, mutatis mutandis, apply to the recovery of tax payable under this Act. (2) Notwithstanding anything contained in sub-section (1), if the tax is not paid in the prescribed manner, the prescribed authority may, after giving the dealer a reasonable opportunity of being heard, impose a penalty, which shall not exceed the amount of tax due, in addition to the tax and interest payable by the dealer. The penalty so imposed shall be recoverable as an arrear of land revenue as if it were a tax under this Act. Special provisions may be made by the State Government for the recovery of tax in case of default. (a) In case of non-payment of tax, the prescribed authority may detain the goods. (b) In case of non-transfer of goods as prescribed, the dealer shall be liable to pay the tax, interest and penalty. (1) Every registered dealer liable to pay tax under this Act shall furnish a return in such form and in such manner as prescribed, for each tax period, to the prescribed authority and shall pay the full amount of tax due as per the provisions of this Act. (2) Each registered dealer shall furnish such return within 21 days from the expiry of the relevant tax period. (1) Where an offence under this Act or the rules has been committed by an assessee company, every person who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-Section (1), where an offence under this Act has been committed by an assessee company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation - for the purpose of this Section - (a) 'company' means as defined under this Act; and (b) 'director' in relation to a firm means a partner in the firm.

Subject to the provisions of section 29, the provisions of the Jharkhand Value Added Tax Act, 2005, relating to offences and penalties, shall apply, as if they were a part of this Act, (1) Where a dealer: (i) fails to furnish the return as required under the provisions of the Act; (1) If any dealer fails to furnish a return as required by section 29 or fails to furnish the proof of payment of tax: (i) the prescribed authority shall provisionally assess the tax due from the dealer to the best of its judgment and direct the dealer to pay the amount of tax so assessed. (2) If any dealer, after self-assessment, fails to pay the tax or furnishes an incomplete return, the prescribed authority shall proceed to assess the tax provisionally. (3) The order of provisional assessment shall be served upon the dealer within the prescribed time limit. (4) For the purposes of this section, if a dealer fails to furnish a return, the prescribed authority may proceed to assess the tax. (5) Where a dealer fails to pay the tax or furnishes a return which is not in accordance with the provisions, the authority may levy a penalty or interest as deemed fit. (6) The provisions of sections (1) to (5) shall apply for the assessment of tax liability. (7) Where any dealer fails to comply with the return provisions, the authority may issue a notice for the recovery of tax. (8) The provisions related to recovery and assessment shall be read in accordance with sub-sections (1) to (7). (9) Any dealer aggrieved by an order under sub-sections (1) to (8) may file an appeal as per the prescribed norms. (10) The prescribed authority may condone delays or extend time for filing returns where sufficient cause is shown. (14) Any dealer failing to pay the tax assessed shall be liable for further action under the recovery provisions of this Act. Save as provided in Section 29, the punishments inflicted under this section shall be without prejudice to any penalty, which may be imposed under the provisions of this Act. (1) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished - (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds twenty five thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both: (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished - (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (3) Whoever, knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisions of this Act, shall, on conviction, be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or both; (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished - (1) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished - (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds twenty five thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both: (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished - (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (3) Whoever, knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisions of this Act, shall, on conviction, be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or both; (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished - (i) in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds fifty thousand rupees during the period of a year, with imprisonment for a term which shall not be less than six months, which may extend to three years or with fine not exceeding five thousand rupees or both; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months, which may extend to one year or with fine or both; (5) Whoever, - (i) willfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or (ii) willfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act or shall on conviction, be punished (a) in case where the amount involved exceeds fifty thousand rupees during the period of a year, with imprisonment for a term which shall not be less than six months, which may extend to three years or with fine not exceeding ten thousand rupees or both; (b) in any other case, with imprisonment for a term which shall not be less than three months, which may extend to one year or with fine or both; (6) Whoever aids or abets or induces any person in commission of any act specified in sub-sections (1) to (5) shall, on conviction, be punished with rigorous imprisonment which shall not be less than six months, which may extend to one year or with fine not exceeding two thousand rupees or both; (7) Whoever fails, without sufficient cause, to furnish any return by the date and in the manner prescribed under this Act shall on conviction, be punished with simple imprisonment for a term, which may extend to six months or with a fine, which shall not be less than rupees ten thousand, (8) Notwithstanding anything contained in sub-sections (1) to (7), no person shall be proceeded against these sub-sections for the acts referred to therein if the total amount of tax evaded or attempted to be evaded is less than five thousand rupees during the period of a year. (9) Where an assessee is accused of an offence specified in sub-sections (1) to (8) the person deemed to be the manager of the business of such assessee shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof. (10) No court shall take cognizance of any offence under this part or the rules made thereunder, except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the 1st Class shall try and such offence. Save as provided in Section 29, the punishments inflicted under this section shall be without prejudice to any penalty, which may be imposed under the provisions of this Act.

(1) If no return is furnished by the dealer as required by section 27, or if the return furnished appears to be incorrect or incomplete, the prescribed authority shall proceed to assess the tax due to the best of its judgment. The provisions of sub-sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of section 27 shall apply for the assessment of tax liability under this section. (1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act as appeared to it, to be necessary or expedient for removing the difficulty. (2) No order under sub-section (1) shall be made after the expiration of a period of three years from the commencement of this Act. (1) The prescribed authority may, either before or after the institution of proceedings of any offence punishable under Section 27 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-Sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of Section 27 not exceeding double the amount of tax or rupees twenty five thousand, whichever is lower, which would have been payable on the amount of tax to which the offence relates. (2) On payment of such sum as may be determined by the Commissioner under sub-Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.

(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) Every rule made by the State Government under this Act shall be laid, as soon as may be after it is made, before the State Legislature, while it is in session, for a total period of fourteen days which may be comprised in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or the State Legislature agrees that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. (3) The power to make rules shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date of commencement of this Act. (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in his regular or whole time employment by him, or (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, or (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06. only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend- (a) by a relative or a person being in his regular or whole time employment by him, or (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissioner, or (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06. only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority to act on behalf of such person in such proceedings. (2) On payment of such sum as may be determined by the Commissioner under sub-Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated.

(1) The Jharkhand Entry Tax on Consumption or Use of Goods Ordinance, 2011 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken in exercise of the powers conferred by or under the said Ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act, as if this Act was in force on the day on which such thing or action was done or taken. (1) The State Government may, subject to the condition or previous publication in the official Gazette make rules to carry out all the purposes of this Act. Every rule made under this Act shall be laid as soon as may be after it is made, before the state Legislature while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before expiry of the session in which it is so laid or the session immediately following the House agrees in making any modification in the rule or the House agrees that the rules should not be made, the rules shall thereafter have effect only in such modified form or be of no effect as the case may be so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

(1) The State Government may, by notification in the Official Gazette, add to or omit from or otherwise amend the Schedule and thereupon the Schedule shall be deemed to be amended accordingly. (2) Every notification issued under sub-section (1) shall be laid, as soon as may be, after it is issued, before the State Legislature. (3) If the State Government is of the opinion that it is necessary in the public interest so to do, it may, by notification, and subject to such conditions as it may specify, exempt any goods or class of goods from the levy of tax under this Act. (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed or to be provided for by rules. (1) An assessee who would have continued to be so liable to pay tax under the repealed Section, had this Act not come into force, shall be deemed to be a registered assessee for the purpose of this Act. (2) Notwithstanding anything contained elsewhere in this Act- (a) Any person appointed as the Commissioner, Joint Commissioner or Assistant Commissioner, or any person appointed to assist the Commissioner, under the repealed Act and continuing in the office immediately before the appointed day, shall on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such. (b) Any assessee liable to furnish return under the repealed Act immediately before the appointed day shall notwithstanding that a period, in respect of which he is so liable to, furnish return, commences on and day before such appointment day and ends on any day after such appointed day, furnish such return in respect of tax payable on consumption or used of goods made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for consumption or used of goods made on and from such appointed day in accordance with the provisions of this Act; (c) Any order delegating any power under the repealed Act or the rules made under by the Commissioner to any person appointed, by any designation, to assist him before the appointed day shall, on and from such appointed day, continue in force on the day immediately before such appointed day, on and from such appointed day, continue in force until the Commissioner amends, varies or rescinds such order after such appointed day under this Act; (d) Any assessee, who is no longer liable to pay tax under the repealed Act and whose account, registers or documents has been seized under the repealed Act, shall continue to be retained in accordance with provision of the repealed Act on or after appointed day; (e) All prescribed forms under the repealed Act or the rules made there under and continuing in the force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutatis mutandis for the purpose for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notification, specify in this behalf; (f) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Act or the rules made thereunder in respect of any consumption or used of goods, before the appointed day shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such appointed day; (g) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of tax made before such appointed day or any application for refund, or for prescribed form, in respect of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed Act: (h) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act may on its or his own motion, review or revise any order passed before the appointed day in accordance with the provision of the repealed Act: (i) Any tax assessed or penalty imposed under the repealed Act in respect of consumption or used of goods made, or the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act. (3) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Section.

If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty.

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(Jharkhand Act No.11, 2011) The Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

An Act to provide for the levy of tax on the entry of certain goods from outside the State into the local areas of the State of Jharkhand for consumption or use in local areas.

Whereas it is expedient to create a fund for the purpose of development of trade, infrastructure, commerce and industry of the local area(s) and as such provide for the levy of tax on entry of certain goods into the local areas of the State of Jharkhand for consumption or use therein;

Be, it enacted in the Sixty Two year of the Republic of India, by the Legislature of Jharkhand, as follows: -

26 HIRES TAS (FFREY), THAR 15 ATS, 2011

L Short title, extent and commencement — (1). This Act may be called the Jharkhand

Entry Tax on Consumption or Use of Goods Act, 2011, |

1. (2) lt extends to all local areas in Jharkhand,
2. (3) Tt shall come into force on such date as the State Government may, by natification in the Official Gazette, appoint. 2. Definitions — (1) In this Act, unless the context otherwise requires, -
   • (a) “Assessee" means any importer of scheduled goods, whether in course of a business or otherwise, by whom a tax or any other sum of money is payable under this Act and includes every such importer/person in respect of whom any proceeding under this Act have been taken - for the assessment of tax payable by him;
   • (b) "Business", means any trade, commerce, manufacture or any adventure or otherwise or ) concern in the nature of trade. commerce, manufacture, whether or not such trade, commerce, in the generation or distribution of electricity, in the communication network, manufacture, = adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and includes any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; or any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity.
   • (e) “Commissioner” for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act
   • (d) “Consumption or Use” : save as provided elsewhere in this Act, means scheduled poods required for | manufacturing, in the generation or distribution of electricity, in the communications network, works contract, construction, erection, assembling, fabrication, installation, modification, commissioning, fitting out of any building, plant of all varieties and descriptions, projects including the water/ river projects, roads, bridges; whether in course of any business or otherwise, but shall not include consumption or use by registered dealers, of goods brought or caused to be brought by him, into any local area for consumption or use by him directly for use in the manufacture of taxable goods.
   • (g) “Entry of goods” with all its grammatical variations and cognate expressions, means entry of scheduled goods into a local area(s) from any place outside the State for consumption or use therein.
   • (f) “Fund” means, the “Jharkhand Trade Development Fund”, as created by the State Government through a Notification published in the Official Gazette: for the purpose of development of trade, infrastructure, commerce and industry of the local area(s). for such period(s) as may be specified in this behalf, . SNWUS TE (SEER). TERA 15 ETE, 2011 27 —— Fp ATT NERA 2
3. (8) “Goods” means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes all materials, computer software sold in any form, Sim cards used in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in some other form) involved in the execution of a works contract.
   • (h) "Government" means Government of Jharkhand, i
4. (1) “Importer” means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area; Explanation For the purpase of this Act Import shall not include imports from outside the country,
5. (1) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in mining or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract,
   • (k) “Local Area” means the areas within the limits ofa—
   • (a) Municipal Corporation (e) Town Board
   • (b) Municipality (f) Mines Board
   • (c) Notified Area Committee (g) Municipal Board
   • (d) Cantonment Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called. constituted or continued under or in any law for the time being in force
6. (1) "Manufacture’ includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial parlance having a distinct name or character or use but shall not include such activity of manufacturer as may be notified under this Act
   • (m) “Month” means a calendar month;
   • (n) “Notification” means a notification published in the Official Gazette of the Government;
7. (0) “Person” includes:-
   • (a) an Individual; (b) aloint Family; (¢) aCompany; (d) a Firm; {¢) an association of persons or a body of individuals; whether incorporated or not; {the Central Government or the State Government or the Government of any other State or Union Territory in India; '
   • (g) alocal Authority ar any Authority established under any law;
   • (p) “Place of business” means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :-
8. (1) any warehouse, godown ar other place where a person stores or processes his goods;
   • (if) any place where a person produces or manufactures goods;
   • (iit) any place where a person keeps his books of accounts;
     • (iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent;
     • (v) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods; ) [3 N 28 HRYUS Toe (IRATTRY). CHAR 15 HE, 2011
   • (gq) “Prescribed” means prescribed by rules made under this Act;
   • (r) “Prescribed Authority” means the authorities ds appointed under section 4 ‘of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and as specified under sub-section
9. (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out the functions, duties and powers: in order to carry out the purposes of this Act.
   • (s) “Quarter” means the quarter ending on the 30th June, 30th September, 31st December and 31st March, |
   • (t) "Registered dealer” means a dealer, registered under the provisions of the Jharkhand Value Added Tax Act 2005 and CST Act 1956, exclusively for the purpose of sale or manufacture/mining and sale of taxable goods thereof, and includes such dealers/person registered for start-up business as provided under the provisions of the said Act and the Rules made thereunder. Explanation ~ Registered dealer(s) for the purpose of this Act shall not include such registered dealers; registered under the provisions of the Jharkhand Value Added Tax Act 05 and CST Act 1956, who are engaged in the generation, distribution and transmission of electricity or any other form of power or in the telecommunication network.
   • (u) “Schedule” means the Schedule of goods appended to this Act;
     • (v) “State” means the State of Jharkhand;
   • (w) “Taxable goods” means goods appended to the Schedule —I1 of the Jharkhand Value Added Tax Act, 2005 on which the lovy of tax is attracted under the said Act and the Rules made thereunder
     • (x) “Tax” means the entry tax payable under this Act;
   • (y) "Tax Invoice" means & document listing of schedule goods sold with price, quantity and other details and includes a statement of account, bill, cash register, slip, receipt or similar record, regardless of its form; read with Section 60 of the Jharkhand Value Added Tax Act 2005 and rules made thereunder:
   • (z) "Taxable Turnover" means the "Turnover", on which a assessee shall be liable to pay tax as determined after making such deductions from his total Turnover and in such manner as may be prescribed,
   • (aa) “Tribunal” means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act. 05 and the rules made thereunder,
   • (ab) “Value of scheduled Goods”, in relation to any scheduled goods, means the aggregate of -
     • (i) the price paid or payable for such goods or. if the price of such goods is not available, the prevailing market price of such goods in the local areas;
   • (il) Any tax, tax or charges paid or payable in respect of such goods before its entry into any local area, but does not include the amount of CST paid under the provisions of the Central Sales Tax Act 1956;
     • (ii) The cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area; and
     • (iv) The cost of freight and delivery for carrying such goods to such local area
   • (ac) “Works Contract” means and includes any agreement for carrying out for cash or deferred payment or other valuable consideration, for installation, commissioning, assembling, construction, fabrication, erection, installation, modification, fitting out, FRETS TOC (IRATE), WHINY 15 oes, 2011 29 _ er evRAA 8 improvement or repair of any building, road, bridge or commissioning of any other plant and machineries or immovable or movable property;
   • (ad) “Year” means a financial year Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Jharkhand Value Added Tax Act 2005 and the Rules made thereunder. 3. Incidence of entry tax - (1) Subject to the provisions of sub-section (2) and save as provided in sub-section (3), there shall be levied and paid to the State Government by an assessee: an entry tax on value of scheduled goods making an entry exceeding rupees ten thousand for consumption or use of such goods, at the rate(s) as specified in the schedule. Provided that the State Government may specify different rate or rates of tax in respect to different categories of the consumption or use of such goods. Provided further that the rate of entry tax shall not exceed twenty percentum of the value of scheduled goods consumed or used therein.
10. (2) No entry tax shall be payable by an importer of the scheduled goods;
    • (a) as sold by any the registered dealer(s)
    • (b) consumed or used by the ministry of defence and the units of the Border Security Force; y (¢) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification.
    • (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State.
11. (3) Notwithstanding anything contained in sub-section (1), the State Government; subject to such conditions and restrictions, may by notification levy entry tax on such inputs as consumed or used by the registered dealers.
12. (4) When an assessee, holds more than one registration for each of his place of business under this Act, the tax shall be payable separately in respect of his each such registration. 4. Tax to be appropriated into the Fund — (1) The Entry Tax levied and collected under this Act, shall be appropriated into the “Fund”, as created under clause (f) of Section 2 of this Act,
13. (2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State; such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry.
14. (3) The proceeds of the “Fund” shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:- 30 FETE TE (SHER), (EER 15 ATE, 2011
    • (a) construction, development and maintenance of roads and bridges for linking the market and industrial areas to their hinterlands, y (b)providing finance, aids, grants and subsidies to financial, industrial and commercial units,
    • (c) creating infrastructure for supply of electrical energy and water supply to industries, marketing and other commercial complexes (d)creation, development and maintenance of other infra-structure for the furtherance of trade, commerce and industry in general”
15. (4) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts or in such bank account as notified in this behalf.
16. (5) The State Government by a notification shall form a high level committee, which shall determine the manner of disbursement of the fund for the purposes as carried out in this section. 5. Payment of tax — (1) Save as provided in sub-section (5), every person liable to pay tax under this Act, whether registered or not under this Act, shall within fifteen days after the end of the respective month(s) from the month of entry of such goods into any local area for consumption or use therein shall pay; in the prescribed or specified manner, into a Government Treasury, the full amount of tax payable by him under section 3; Provided that, where the amount of tax payable by the assessee is not paid to the State Government within the prescribed time, the assessee shall be liable to pay interest at the rate of 2% per month, on the amount of tax remaining so unpaid, from the date the tax payable has become due, until the payment thereof is made. Explanation — Month for this purpose shall mean thirty days and the interest payable in respect of a period of less than one month, shall be computed proportionately.
17. (2) The Commissioner may, in respect to any assessee, extend the date of payment or allow him to pay tax, together with the interest payable under this Act, in such manner and on such conditions as may be prescribed
18. (3) The registered assessee, shall be entitled to a rebate of half percentum or rupees twenty-five thousand a year, whichever is lower, when the due tax is paid by him within the prescribed time.
19. (4) Notwithstanding anything contained in this section, a registered assessee required to import any scheduled goods shall obtain / issue the prescribed Form, as prescribed in sub-rule (2), (3), (4) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate.
20. (5) Notwithstanding anything contained in sub-section(4), an assessee / person required to import any scheduled goods shall obtain the prescribed | Form, as prescribed in sub-rule (1) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate at the time of obtaining such prescribed Form. HINES THE (IRAN), HEAR 15 Fo, 2011 31 _— Fhe yee’ mm 6. Registration — (1) No assessee, who is liable to pay tax under this Act, and whose tumover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate. .
21. (2) Every assessee, who is liable to pay tax under this Act and required by sub-section
22. (1) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable to pay tax under this Act.
23. (3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed,
24. (4) The prescribed authority appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary to satisfy himself, grant to the applicant a certificate of registration within thirty days from the date of filing of the said application. 7. Inspecting Officers: - (1) The ‘Deputy Commissioner’, * Assistant Commissioner and ‘Commercial Taxes Officer” shall be the Inspecting Officers to inspect the books of account required to be kept under sub-section (1) of Section 9.
25. (2) Such inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrving into effect the provision of this Act and the rules made thereunder, within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006),
26. (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860). 3 8. Power of Government to amend Schedule :- The Government may, by notification add to or delete any entry in the schedule or amend or alter or revise rate(s) of tax, in the schedule appended to this Act. 9. Obligation to keep books of account and to submit returns :- (1) Every registered assessee, liable to pay tax under this Act, shall maintain such record in such manner or in such farm as may be prescribed; showing —
    • (i) the details of purchases of imported goods of scheduled goods by him, for consumption or use;
    • (if) the details of purchases of scheduled goods by him, for consumption or use from a registered dealer of the State; (1ii) the amount of the tax pavable under this Act;
      • (iv) the amount of interest, if any, payable under this Act; and
      • (v) such other particulars as may be prescribed.
27. (2) Every registered assessee liable to pay tax under this Act shall submit a true, complete and correct retum for each month, in such Form and in such manner as may be prescribed,
28. (3) Every registered assessee liable to pay tax under this Act shall also submit a true, complete and correct Annual Return in such Form and in such manner as may be prescribed. 4) If any registered assessee liable to pay tax under this Act, discovers any omission or incorrect statement therein, he may furnish revised return(s) within six months of the filing of original return, but not later than the month of July afer end of the vear. Provided that no such return shall be taken into consideration, if upon information which has come into the possession of the prescribed authority, and the prescribed authority: for the | 32 HEEUS THE (SRE), YCWHAR 15 FETE, 2011 reasons to be recorded in writing is satisfied that the return originally furnished was deliberately false or that it was furnished with an intent to defraud the State revenue. ' 10. Defaults for furnishing returns and payment of tax: - (1) If any registered assesses or any other person, liable to pay tax under this Act, [ails to furnish returns or annual return within the prescribed time, the prescribed authority shall, afier giving such assessee an opportunity of being heard; impose a penalty not exceeding rupees twenty for every day of such default for any month, subject to a maximum of rupees five thousand in a year,
29. (2) If any assessee or other person liable to pay tax under Section 3 and 5, fails to make the payment of tax within the due date, together with interest payable under sub-section
30. (1) and (2) of Section 5, the prescribed authority shall after allowing such assessee/person, an opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him: a penalty; at the rate of two percent per month on the total amount of tax and the interest so payable, from the date it has become due, to the date of his payment or to the date of order of assessment, whichever is earlier. 11. Assessment of tax: - (1) If the prescribed authority is satisfied, without requiring the presence of the registered assessee or the production of accounts or other evidence by him; that the returns furnished by such assessee in respect of any period are correct and complete, he shall proceed to assess the amount of the tax due from such assessee, on the basis of such returns furnished (2)a) If the prescribed authority is not satisfied without requiring the presence of the registered assessee or the production of accounts or other evidence that the returns furnished by such assessee in respect of any period are correct and complete, he shall serve on such assessee a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such returns,
    • (b) On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the registered assessee may produce and such other evidence as the prescribed authority may require on any required cause, shall assess the amount of tax due from such assessee
31. (3) If an registered assessee having furnished retums in respect of a period fails to comply with all the terms of the notice under sub-section (2) or if the accounts and other . evidence produced by him are, in the opinion of the prescribed authority, incorrect, incomplete or unreliable, either wholly or partly, the said authority shall proceed to assess, to the best of his Judgment, the amount of tax due from such assessee. h
32. (4) If the registered assessee fails to file returns in respect of any period, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess, to the best of his judgment, the amount of tax payable, from such assessee.
33. (5) If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a registered assessee has been liable to pay tax in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee or such person reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, HRgTE TOE (IEEE), EER 15 Hare, 2011 33 PEE x cal heh det ee i Be FE | SR if any, due from such assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penalty in addition to tax so assessed, a sum not exceeding fifty rupees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of tax assessed, whichever is higher; Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates; Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation. 12. Escaped imports of entry of goods detected before assessment:- (1) If the prescribed authority, in course of any proceeding or otherwise is satisfied that any assessee :-
    • (a) has concealed any value of goods consumed or used or particulars thereof, with an intention to reduce amount of tax payable by him under this Act; or tb) has furnished incorrect statement of value of goods consumed or used in the return furnished under sub-section (2) section 9; the prescribed authority shall, after giving such assessee an opportunity of being heard, and by an order in writing, direct that he shall in addition to any tax which is or may be assessed under section 11, pay by way of penalty. a sum not exceeding two times but not less than equal to amount of tax, on concealed amount of tax of incorrect particulars. {2) The penalty under sub-section (1) may be imposed before completion of assessment and for determining the amount of penalty, the prescribed authonty may determine the amount of tax payable provisionally 13. Entry Tax escaping assessment, under assessment and audit abservations : -
34. (1) If upon information or otherwise the prescribed authonty is satisfied that reasonable grounds exist to believe that any tax payable by an assessee. has escaped assessment or any tax has been under assessed or assessed at a lower rate than that which was correctly applicable, the prescribed authority, after giving such assessee a reasonable opportunity of being heard, re-assess the assessee for such escaped tax or under assessed. The provisions of section 11 shall, so far as may be, apply accordingly as if the notice under this section 1s served under section 11.
35. (2) If the prescribed authority, has reason(s) to believe that assessee has concealed the value of goods consumed or sold, with an intention lo evade the tax payable under this Act, shall direct the assessee to pay. in addition to any tax which is or may be assessed under sub-section (1), by way of penalty a sum not excesding two times but not less than an amount equivalent to amount of tax, which is or may be assessed on the escaped amount of such tax. = 34 FETE THE (SENT), [HAR 15 TEE, 2011 No proceeding under sub-section (1) or (2) of this section shall, be initiated except before the expiry of eight years from the date of order of the original assessment
36. (3) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made. and the prescribed authority is satisfied with the said observation, he shall proceed to re-assess the assessee with respect to whose assessment or re- assessment, as the case may be, the said observations has been made Provided that no order under this section shall be passed without giving the assessee an opportunity of being heard. Provided further if the prescribed authonty 1s not satisfied with such audit objection(s) : the view or the opinion of the commissioner in this regard, shall be final. 14. Period of limitation of completion of assessment proceedings: - Except a proceeding i under sub-section (5) of section 11 and sub-section (1) and (2) of section 13. no proceeding for assessment of the tax payable by an assessee under this Act in respect of any penod shall be : mitiated and completed except before the expiry of two years from the expiry of such period; Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of two years from the date of communication of such order to the assessing authority. Provided further while computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceeding remained pending for disposal or stayed under the order of a competent Court shall be excluded 15. Refunds: - The prescribed authority shall in the prescribed manner, and subject to unjust enrichment, refund any amount paid by a assessee or any other person liable to pay tax, in excess of the amount of tax determined as being payable by him under this Act. 16. Recovery of tax: - (1) Any 1ax together with interest and penalty payable under section 3,5, 11,12 and 13 of thus Act, remains unpaid, shall be recovered in the manner herein : provided
    • (a) the tax due according to the returns filed by an assessee where full payment of such - tax under section 4 together interest and penalty has not been made; or ’
    • (b) tax assessed or reassessed under section 1lor 12 or 13 or in pursuance of or as a result of an order on appeal, revision, reference or review, less the sum, if any, already paid by the assessee; or (¢) penalty. if any, imposed under any of the provision of this Act, shall be paid by the assessee into a Govemment Treasury, or in such other manner, as may be prescribed by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be so specified shall, ordinarily, not be less than thirty days form the date of service of such notice. ' FETS THE (SEER), WHAT 15 ETE, 2011 35 —_— eC HST TNR ei ee Provided further, that where the prescribed authority considers it expedient in the interest of State revenue it may, for the reasons to be recorded in writing, require any assessee or person to make payment forthwith.
37. (2) If an assesses has failed, without reasonable cause, to make payment of any tax by the date specified in the notice issued under sub-section (1) or forthwith as required by the proviso thereto, or in the like manner has failed to make payment of tax by the date extended under sub-section (2) of section 5 or has defaulted in payment of installment after the expiry of extended date, the prescribed authority may direct that the assessee. shall pay. in the prescribed manner, by way of penalty for such failure, an amount which may extend to five percentum of the amount of tax, for each of the first three months following the expiry of such date. and 16 ten percentum for each subsequent month or part thereof.
38. (3) Any tax, interest or penalty imposed under this Act, which remains unpaid afler the date specified in the notice issued under sub-section (1) or penalty imposed under sub- section (2) and remaining unpaid shall without prejudice to any other mode of recovery be recoverable:-
    • (a) as if it were an arrear of land revenue; or
    • (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and
    • (c) in the case of an assesses also by deduction from amount payable by the State Government to the assessee. 17. Special mode of recovery - (1) Notwithstanding any thing contained in this Act ar any law or contract to the contrary, the authority prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct—
    • (a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or
    • (h) any persen from whom any money is due or may become due to the assessee or the person liable to pay tax and interest who has failed to pay upto the date as fixed in the notice of demand, the amount of tax or penalty payable according to the said notice of demand served upon such assessee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Governmenl treasury, in the same manner as have been prescribed for payment of tax, either forthwith or upon the money becoming due so much of the meney as is sufficient to pay the amount due form the assessee or the person liable to pay tax.
39. (2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice. C3) Any person making any payment in compliance with a notice issued under sub- section (1) shall be deemed to have made the payment under the authority of the assessee and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the assessee to the extent of amount specified in the receipt. {4) Any person, if not discharging the liability after service of notice under sub- section (1) on him, shall be personally liable to the State Goverriment for the amount of tax or penalty. 36 HES TIE (SHER), CHIR 15 Tes, 2011
40. (5) If amount, for which any person becomes liable personally to the. Stale Government under sub-section (4), remains unpaid, it shall be recoverable as an arrear of land revenue from him
41. (6) If any person contravenes any of the provisions of sub-section (4) of this section 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 | payable under sub-section (1). 18. Liability to pay tax in case of transfer of business : -(1) When the ownership of the business of the assessee liable to pay tax under this Act, is entirely transferred. both the transferor and the transferee shall be jointly and severally liable to pay any tax and penalty, if any, payable in respect of such business and remaining unpaid at the time of the transfer, the transferse shall also be liable to pay tax on sale or consumption by the transferee on and from the date of such transfer, and shall apply forthwith for grant of registration certificate unless such certificate is already possessed by him
42. (2) Subject to the exemption given under section 7, where an assessee ) or any person other than an assessee, liable to pay tax under this Act, transfers the ownership or a part of his business, the transferor shall be liable to pay tax in respect of that part of transferred business. 19. Liability of dissolved firm or association of person liable to pay tax under section 3 and 5: - Where the assessee or any other person liable to pay tax under section 3 and 5 is a firm or association of persons and 1s dissolved or disrupted, as the case may be,
    • (a) The tax payable under this Act by such firm or association of persons for the period upto the date of such dissolution or disruption may be assessed, as if no dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly. and
    • (b) Every person who was at the time of such dissolution or disruption a member or partner of firm or association of persons shall notwithstanding such dissolution or disruption, be liable severally and jointly for the payment of the tax including penalty, if any, payable : under this Act by such firm or association of persons, whether assessment is made prior to or after such dissolution or disruption h 20. Appeal - (1) Any assessee or other person objecting to an order of assessment or reassessment with or without penalty passed under this Act, or the rules made thereunder may, within the prescribed period and in the prescribed manner, appeal to the prescribed authority against such order of assessment or reassessment or penalty or both: Provided that no appeal shall be entertained by such authority unless it 1s satisfied that twenty per centum of the tax assessed or such amount of tax as the appellant may admit 10 be due from him, whichever is greater has been paid. 2) Subject to such rules as may be prescribed, the appellate authority may. in disposing of an appeal under sub-section (1) - FRETS TOE (SMR), Chan 15 GEE, 2011 ar TT BE Ara
    • (a) confirm, reduce, enhance or annul the assessment or penalty order, or bath: or
    • (b) set aside the assessment or penalty order, or both, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority. 21. Revision :- (1) Subject to such rule as may be prescribed an order, passed on an appeal under Section 20 of this Act may, on application, be revised by the tribunal
43. (2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order against which an appeal has been provided under Section 20 may, on application be revised —
    • (a) by the Joint commissioner( Administration) of the Division concerned, if the said order has been passed by an authority not above the rank of Deputy commissioner, and
    • (b) by the Tribunal, if the said order has been passed by the Commissioner or Joint Commissioner.
44. (3) The Commissioner: upon application or on his own motion, may revise any order passed under this Act or the rules made thereunder by any authority subordinate to him; Provided that no order of assessment shall be revised by the Commissioner or the Joint Commissioner upon application of the assessee unless an order under of sub-section (2) of the Section 20, has been previously passed in respect of such order. Provided further the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such assessee/person ta deposit a sum not exceeding ten percentum of the tax assessed or the penalty imposed or both.”
45. (4) No order under this section shall be passed without giving the appellant, as also the authority whose order is sought to be revised or his representative, a reasonable opportunity of being heard. 22. Review: - Subject to such rules as may be made by the State Government under this Act, any authority mentioned in clause (¢) and (r) of section 2 read with section 7 or the Tribunal may review any order passed by it. if such review is, in the opinion of the said authority or Tribunal, as the case may be. necessary on account of a mistake which is apparent from the record; Provided that no such review, if it has the effect of enhancing the tax or penalty or both. or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the assessee, a reasonable opportunity of being heard. 23. Bar of jurisdiction: - Save as is provided in section 20, 21, 22 and 25, no order passed or proceedings taken under this Act, the rules or notification by any authonty appointed or constituted under this Act, shall be called in question in any Court, and save as is provided in the said section, no appeal shall lie against any such order. 38 FRETS THE (ER), EER 16 Tels, 2011 ee Ty Te eV Tee 24. Indemnity: - No suif, prosecution or other legal proceedings shall lic against any servant of the Government, or any officer or personnel mentioned in clause (cy and (r) of Section 2 and Section 7 of this Act for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. 25. Statement of case to High Court:- (1) Within ninety days from passing by the Tribunal of any order under section 20, the assessee in respect of whom the order has been passed, or the Commissioner, may, by application in writing, together with a fee of one thousand rupees where such application is made by the assesses, require the tribunal to refer to the High Court; any question of law arising out of such order.
46. (2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either —
    • (a) withdraw his application and if the applicant who does so, is an assessee, the fee paid by him shall be refunded; or
    • (b) apply to the High Court against such refusal,
47. (3) If upon the receipt of an application under clause (b) of sub-section (2), the High Court is not satisfied that such refusal was justified, it may require the Tribunal to state a case and refer it to the High Court and on receipt of such requisition the Tribunal shall state and refer the case accordingly.
48. (4) If the High court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.
49. (5) The High court upon hearing any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send to the Tribunal a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Tribunal shall, where necessary amend its order in conformity with such judgment.
50. (6) Where a reference is made to High Court under this section, the costs including the disposal of the fee referred to in sub-section (1), shall be, in the discretion of the Court |
51. (7) The payment of the amount of tax including penalty, if any, due in accordance with the order of the Tribunal in respect of which an application has been made under this - section shall not be stayed pending the disposal of such application or any reference made in consequence thereof.
52. (8) The tribunal or the High Court may admit an application under this section after the expiry of the period of limitation provided in this section, if it is satisfied that the applicant has sufficient cause for not presenting the application within the period, 26. Transportation of goods - Subject to other provisions of this Act and Rules framed thereunder the provisions of the Jharkhand Value Added Tax Act, 2005 (Act 05 of 2006) and Rules made thereunder, so far the transportation of the schedule goods is concerned, the section 70 and 72 of the said Act and rules made thereunder, shall mutatis mutandis apply accordingly. HINGE THE (JRTENY), [EAN 15 ETE, 2011 39 il Soa ale oi A J 27. Offences by company:- (1) Where an offence under this Act or the rules has been committed by an assessee company, every person who at the time the offence was committed, was in charge of, and was responsible ta, the company for the conduct of the business of the company, as well as the company shall bé deemed to be guilty of the offence and shall be liable to be proceeded apainst and punished accordingly: Provided that, nothing contained in this sub-section shall render any such person liable lo any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. 2) Notwithstanding anything contained in sub-Section (1), where an offence under this Act has been committed by an assessee company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, ‘manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation - for the purpose of this Section -
    • (a) 'company' means as defined under this Act; and
    • (b) ‘director’ in relation to a firm means a partner in the firm, 28. Offences and Penalties: - Save as provided in Section 29, the punishments inflicted under this section shall be without prejudice to any penalty. which may be imposed under the provisions of this Act, ;
53. (1) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished -
    • (i) incase where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds twenty five thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both;
    • (if) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both;
54. (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, shall on conviction, be punished -
    • (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; .
    • (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both;
55. (3) Whoever, knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisions of this Act, shall, on conviction,’ be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or hath:
56. (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished — . N 40 HEU TATE (SRAER), THAN 16 FTE, 2011 — a TV ciel IMMA Rr eesnheseN
    • (i) in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds fifty thousand rupees during the period of a year, with imprisonment for a term which shall not be less than six months, which may extend 10 three years or with fine not exceeding five thousand rupees or both,
    • (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months, which may extend to ene year or with fine or both;
57. (5) ‘Whoever, -
58. (1) willfully attempts, in any manner whatsoever, to evade any tux leviable under this Act, or
    • (i) willfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act or shall on conviction, be punished
    • (a) in case where the amount involved exceeds fifty thousand rupees during the periad of a year, with imprisonment for a term which shall not be less than six months, which may extend to three years or with fine not exceeding ten thousand rupees or both;
    • (b) in any other case, with imprisonment for a term which shall not be less than three months, which may extend to one year or with fine or both;
59. (6) Whoever aids or abets or induces any person in commission of any act specified in sub-sections (1) ta (5) shall, on conviction, be punished with rigorous imprisonment which shall not be less than six months, which may extend to one year or with fine not exceeding two thousand rupees or both;
60. (7) Whoever fails, without sufficient cause, to furnish any return by the date and in the manner prescribed under this Act shall on conviction, be punished with simple imprisonment for a term which may extend to six months or with a fine, which shall not be less than rupees ten thousand.
61. (8) Notwithstanding anything contained in sub-sections (1) to (7), no person shall be proceeded against these sub-sections for the acts referred to therein if the total amount of 14x evaded or attempted to be evaded is less than five thousand rupees during the period of a year
62. (9) Where an assessee 1s accused of an offence specified in sub-sections (1) to (8) the person deemed to be the manager of the business of such assessee shall also be deemed to be . guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof, {10) No court shall take cognizance of any offence under this part or the rules made thereunder, except with the previous sanction of the Commissioner, and no courl inferior to that of a Magistrate of the 1st Class shall try and such offence. 29. Compounding of Offences - (1) The prescribed authority may, either before or after the institution of proceedings of any offence punishable under Section 27 or under any rules made under this Act, accept from any person charged with such offence by way of composition of the offence charged under sub-Sections (1), (2), (3), (4), (5), (6), (7), (8) and (9) of Section 27 not exceeding double the amount of tax or rupees twenty five thousand, whichever is lower, which would have been payable on the amount of tax to which the offence relates. HNEUE THE (IRAN). ERA 16 Fears, 2011 41 @ On payment of such sum as may be determined by the Commissioner under sub- Section (1), no further proceedings shall be taken against the accused person in respect of the same offence and any proceeding, if already taken, shall stand abated. 30. Appearance before any Authority in course of any proceedings - (1) Any person who is entitled or required to attend before any authority including the Appellate Tribunal in connection with any proceeding under this Act, otherwise than when required to attend personally for examination on oath or affirmation, may attend-
    • (a) by a relative or a person being in his regular or whole time employment by him, or
    • (b) by a legal practitioner, or Advocate or Chartered Accountant who is not disqualified by the commissianer, or
    • (c) by a sales tax practitioner or tax practitioner as appointed under the provisions of the Jharkhand Value Added Tax Act 05 and Jharkhand Value Added Tax Rules 06, only if such relative, person employed, legal practitioner, advocate, chartered accountant, sales tax practitioner or tax practitioner is authorized by such person in the prescribed form, and such authorization may include the authority 10 act on hehalf of such person in such proceedings. : 31. Power to make rules :- (1) The State Government may, subject to the condition of previous publication in the official Gazette make rules to carry out all the purposes of this Act. Every rule made under this Act shall be laid as soon as may be after it is made, before the state Legislature while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before expiry of the session in which it is so laid or the session immediately following the House agrees in making any modification in the rule or the House agrees that the rules should not be made, the rules shall thereafter have effect only in such modified form or be or no effect as the case may be so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 32. Repeal and savings:- (1) The Section 11 of the Jharkhand Value Added Tax Act 2005 and the corresponding schedule appended to the said Act and the respective Rules made and Notification issued thereunder is herdby repealed from the date of commencement of this Act and herein referred to as “repealed Section”
63. (2) The repealed Section shall not;
    • (a) revive anything not in force or existing at the time of which the repeal : takes effect; or
    • (b) affect any Tight, title, obligation, or liability already acquired, accrued or incurred for any thing done or suffered in the respect of the period immediately preceding this repeal; or
    • (c) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed section; or
      • • a2 HITE TAS (SHER), YEHAR 15 Sos, 2011 Eun ES aii pols cat fire asia Sell DS
    • (d) affect any investigation, inquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed section and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the repealed act shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act.
64. (3) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Section. 33. Validation and Exemption: - (1) An assessee who would have continued to be so liable to pay tax under the repealed Section, had this Act not | come into force, shall be deemed to be a registered assessee for the purpose of ’ this Act.
65. (2) Notwithstanding anything contained elsewhere in this Act -
    • (a) Any person appointed as the Commissioner, Joint Commissioner or Assistant Commissioner, or any person appointed to assist the Commissioner, under the repealed Act and continuing in the office immediately before the appointed day, shall on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such.
    • (b) Any assessee liable to furnish return under the repealed Act immediately before the appointed day shall notwithstanding that a period, in respect of which he is so liable to, furnish return, commences on and day before such appointment day and ends on any day after such appointed day, furnish such return in respect of tax payable on consumption or used of goods made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for consumption : or used of goods made on and from such appointed day in accordance with the provisions of this Act; £
    • (c) Any order delegating any power under the repealed Act or the rules : made under by the Commissioner to any person appointed. by any designation, to assist him before the appointed day shall, on and from such appointed day, continue in force on the day immediately before such appointed day, on and from such appointed day, continue in force until the Commissioner amends, varies or rescinds such order after such appointed day under this Act; {d) Any assessee, who is no longer liable to pay tax under the repealed Act and whose account, registers or documents has been seized under the repealed Act, shall continue to be retained in accordance with provision of the repealed Act on or after appointed day; HIRES Tole (EER), IEFEN 15 ETE, 2011 43 PRN is == CN Seb le Es i LY
    • (e) All prescribed forms under the repealed Act or the rules made there under and continuing in the force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutates mutandis for the purpose for which they were being used before such appointed day until the State Government directs, by notification, the discontinuasce of the use of such forms till such time as the State Government may, by notification, specify in this behalf;
    • (f) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Act or the rules made thereunder in respect of any consumption or used of goods, before the appointed day shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such appointed day;
66. (2) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of tax made before such appointed day or any application for refund, or for prescribed form, in respect of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed Act;
    • (h) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act may on its or his own motion, review or revise any order passed before the appointed day in accordance with the provision of the repealed Act; .
67. (1) Any tax assessed or penalty imposed under the repealed Act in respect of consumption or used of goods made. or the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act. 34. Removal of difficulty: - If any difficulty arises in giving éffect to the provisions of this Act, the State Government may, as occasion may require, by arder not inconsistent with this Act and rules made thereunder, do any thing which appears to it necessary for the purpose of removing the difficulty. 44 HEE TUE (SAE), YEHAN 15 IE, 2011 Ui | Bo Bd en Ol Slt i