Chapter IX PROCEEDINGS

Advance Ruling.—(1) The State Government may, by notification in the Official Gazette, appoint an officer or a committee of officers not below the rank of Joint Commissioner to give advance rulings in respect of the questions specified in sub-section (2).

1. (2) An advance ruling may be sought for the following questions:—
   • (a) whether any goods are covered under any of the Schedules appended to this Act or, if covered, the rate of tax applicable thereto;
   • (b) whether any transaction or proposed transaction amounts to or results in a sale within the meaning of this Act;
   • (c) whether any transaction or proposed transaction amounts to or results in a works contract within the meaning of this Act;
   • (d) whether any purchase or sale falls within the scope of section 8 or any other provision of this Act and whether a certificate of registration or any other document is required for such purchase or sale;
   • (e) any other matter as may be prescribed.
2. (3) An application for an advance ruling shall be made in such form and manner and upon payment of such fee as may be prescribed: Provided that, no application shall be entertained where the question raised in the application is already pending before any officer or authority under this Act or before any Tribunal or Court.
3. (4) The officer or committee of officers, as the case may be, shall, after providing an opportunity of being heard to the applicant and after considering the material placed before it, pronounce the advance ruling in writing.
4. (5) The advance ruling so pronounced shall be binding on—
   • (a) the applicant who had sought the advance ruling;
   • (b) the concerned officer or authorities in respect of the applicant;
   • (c) in so far as the question ruled upon is concerned, all other dealers, provided the facts and circumstances of the case are identical to those on which the ruling is pronounced.
5. (6) The advance ruling shall be binding as aforesaid unless there is a change in law or facts or circumstances on the basis of which the advance ruling was pronounced. 56. [Deleted] [Deleted]

Agreement to defeat the intention and application of the Act to be void.—If the Commissioner is satisfied that an arrangement has been made or entered into by or with a dealer or a person with the intention to defeat the intention and application of the provisions of this Act, the Commissioner may, by order and after providing a reasonable opportunity of being heard to the dealer or the person, declare the arrangement to be void and direct such adjustment in relation to the tax liability as he considers appropriate to counteract the reduction of tax liability which would otherwise have been effected by the arrangement.

Special provisions for statutory orders pertaining to a period shorter or longer than a year.—Any assessment, appeal, revision, rectification, review or any other order passed under this Act pertaining to a period shorter or longer than a year shall not be invalid merely on the ground that the period is shorter or longer than a year.

Power to transfer proceedings.—(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doing so, by order, transfer any proceeding or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceeding (including a proceeding already transferred under this sub-section) from any such officer to any other officer or to any officer not below the rank of a Deputy Commissioner concerned or to himself.

1. (2) The Commissioner may direct that such transfer shall be subject to such conditions/restrictions as he may deem fit to impose.
2. (3) Where any proceeding is transferred under sub-section (1), the officer to whom the proceeding is transferred may proceed to dispose of it as if it had been initiated by him and the proceeding may be continued from the stage at which it was left.
3. (4) The power of transfer under sub-section
4. (1) shall not be exercised so as to prejudice the rights of the assessee or the dealer.

Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases.—(1) No person, who is not a registered dealer under this Act, shall collect in respect of any sale of goods any amount by way of tax under this Act.

1. (2) No registered dealer shall collect any amount by way of tax under this Act in respect of any sale of goods, except where he is liable to pay tax on such sale under the provisions of this Act.
2. (3) No registered dealer shall collect any amount by way of tax at a rate or rates exceeding the rate or rates specified under the provisions of this Act.

Power to withhold refund in certain cases.—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 Commissioner is of the opinion that the grant of the refund is likely to adversely affect the revenue, the Commissioner may, with the previous approval of the State Government, withhold the refund till such time as the Commissioner may determine.