Chapter IX MISCELLANEOUS

1. (1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible so to do, and after recording his reasons for doing so, by order in writing transfer any pending proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings including a proceeding already transferred under this section from any officer to any other officer or to himself : Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both officers are situated in the same city, locality or place : Provided further that, if any proceedings are transferred from one officer to any other officer where the offices of the two officers are situated in different towns, and the party affected makes an application, within 30 days from the date of receipt by him of the order of transfer, to review such order, the Commissioner shall, if he is satisfied that such transfer is likely to cause unreasonable hardship to such party, cancel such order.
2. (2) Where no proceedings are pending before any authority, then any authority having concurrent territorial jurisdiction over the dealer or person can initiate and complete the proceedings under any provisions of this Act. Explanation.—For the purposes of this section, the proceedings shall be deemed to have commenced only when the authority having concurrent territorial jurisdiction issues notice under the provisions of this Act and the proceedings shall be deemed to be pending only after issue of such notice.

1. (1) Any person, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend—
   • (a) by a relative or a person regularly employed by him, or
   • (b) by a legal practitioner, a Chartered Accountant or a Cost Accountant, who is not disqualified by or under sub-section (2), or
   • (c) by a sales tax practitioner, who possesses the prescribed qualifications and is entered in the list which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2), if such relative, or person employed, legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner is authorised by such person in the prescribed form, and such authorisation may include authority to act on behalf of such person in such proceedings.
2. (2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority any legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner,—
   • (i) who has been removed or dismissed from Government service, or
   • (ii) who, being a legal practitioner, Chartered Accountant or Cost Accountant, is found guilty of misconduct in an authority empowered to take disciplinary action against the members of the profession to which he belongs, or
   • (iii) who, being a sales tax practitioner is found guilty of misconduct in connection with any proceedings under this Act by the Commissioner.
3. (3) No order of disqualification shall be made in respect of any particular person, unless he is given a reasonable opportunity of being heard.
4. (4) The order of the Commissioner shall not take effect until the expiry of one month of the making thereof or when an appeal is preferred, until the appeal is decided.
5. (5) Any person against whom any order of disqualification is made under this section may within one month of the date of communication of such order appeal to the Tribunal to have the order cancelled.
6. (6) The Commissioner may at any time suo motu or on an application made to him in this behalf, revoke any order made against any person under sub-section (2) and thereupon such person shall cease to be disqualified.

The Commissioner and all officers and persons appointed under section 31 and all members of the Tribunal and all members of the Settlement Commission shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

1. (1) The power to make rules under this Act shall be exercisable by the State Government by notification in the Official Gazette.
2. (2) Without prejudice to any power to make rules contained elsewhere in this Act, the State Government may make rules consistent with this Act to carry out the purposes of this Act ; and such rules may include rules for levy of fees for any of the purposes of this Act and for refund of any such fees or any part thereof.
3. (3) In making any rules, the State Government may direct that a breach thereof shall, on conviction, be punished with fine not exceeding two thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
4. (4) All rules made under this Act shall be subject to the condition of previous publication : Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this Act.

Every notification issued under section 10, 27 or 59 and every rule made under section 100 shall be laid, as soon as may be, after it is issued or made before each House of the State Legislature, while it is in session for a total period of thirty 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, both the Houses agree in making any modification in the notification or rule or both the Houses agree that the notification or the rule should not be issued or made, and notify their decision to that effect in the Official Gazette, the notification or rules shall from the date of publication of such decision in the Official Gazette 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 or omitted to be done under the notification or the rule.

Certain sales and purchases not to be liable to tax. Nothing in this Act or the rules made thereunder shall be deemed to impose and or authorise the imposition of a tax on any sale or purchase of any goods, where such sale or purchase takes place—

(a)

1. (i) outside the State; or
2. (ii) in

The Bombay Sales Tax Act, 1959, is hereby repeale .

1. (1) Notwithstanding the repeal by section 103 of the law referred to therein—
   • (a) that law (including any earlier law continued in force under any provisions thereof), and all rules, regulations, orders, notifications, forms and notices issued under those laws and in force immediately before the appointed day shall, subject to the provisions of sections 22, 30, 44 and 60, continue to have effect for the purposes of the levy, assessment, reassessment, appeal, revision, rectification, reference, collection, refund, set-off or reimbursement of any tax, or the granting of draw-back in respect thereof, or the imposition of any penalty, which levy, assessment, reassessment, appeal, revision, rectification, reference, collection, refund, set-off, draw-back, reimbursement or penalty relates to any period before the appointed day, or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid;
   • (b) any registration certificate issued by or under the Bombay Sales Tax Act, 1959, being a registration certificate in force immediately before the appointed day,
     • (i) shall in so far as the liability to tax under sub-section (1) of section 3 exists, be deemed, on the appointed day, to be a certificate of registration issued under this Act ; and
     • (ii) any Authorization, Recognition or Permit issued under the Bombay Sales Tax Act, 1959, being an Authorization, Recognition or Permit in force immediately before the appointed day, shall be deemed, on the appointed day, to be an Authorization, Recognition or Permit issued under this Act, provided such Authorization, Recognition or Permit could have been granted under the provisions of this Act, if it had then been in force ; and accordingly, such registration certificate, Authorization, Recognition or Permit shall be valid and effectual as a certificate of registration, Authorization or Permit under this Act, for a period to be notified in the Official Gazette by the Commissioner in this behalf or until a certificate of registration, Authorization, Recognition or Permit is duly issued or granted under this Act, whichever is earlier;
   • (c) any person entitled to appear before any authority under the law repealed shall be deemed to be entitled to appear before any authority under this Act, and accordingly, if such person is a sales tax practitioner, he shall be entitled to have his name entered in the list maintained under section 97.
2. (2) The certification of any dealer for any purpose under the provisions of the law so repealed, which certification was in force immediately before the appointed day, shall in so far as it is not inconsistent with any certification necessary or required by or under the provisions

1. (1) If any difficulty arises in giving effect to the provisions of section 104, the State Government may, by order published in the Official Gazette, make such provisions or give such direction, not inconsistent with the provisions of this Act, as appears to it to be necessary or expedient for the purpose of removing the difficulty.
2. (2) No order under sub-section (1) shall be made after the expiration of two years from the appointed day.