Power to make rules

The Punjab General Sales Tax Act, 1948

Tax194826 sections

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Statutory text

(1) The 1[State] Government may, subject to the condition of previous publication, 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 prescribe— 4[(a) the salaries, allowances and other conditions of service of the Presiding Officer of a Tribunal ;
- (aa) the conditions and limitations subject to which a Tribunal shall award costs under sub-section
(11) of section 3-A] ;
- (b) the further period after the date of expiry of three consecutive years referred to in sub-section
(3) of section 4 ;
- (c) the taxable quantum for particular classes of dealers under clause 1[(c)] of sub-section
(5) of section 4 ; 2[(cc) the particulars to be contained in a declaration under sub-clause
- (ii) of clause
- (a) of sub-section
(2) of section 5 ; the form of such declaration, and the manner in which such declaration is to be furnished ;]
- (d) the other sales, turnover in respect of which may be deducted from a dealer's gross turnover in computing his taxable turnover as defined in section 5 ;
- (e) the authority to which applications for regis- tration under section 7 or section 8 shall be made;
- (f) the procedure for the payment of fees in respect of, and other matters incidental to, the regis- tration of dealers and granting of certificates of registration, and the form of such certificate under section 7 or section 8 3[and the manner in which security shall be furnished under section 9.] 4[(g) the intervals at which the conditions subject to which a lump sum by way of composition may be accepted by the Commissioner from any dealer, the manner in which such lump sum is to be determined and the manner in which the tax under this Act shall be payable under section 10 ;]
- (h) the returns to be furnished under sub-section 1[(3)] of section, 10, and dates by which, and the authority to which such returns shall be furnished ;
  - (i) the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 11 ;
- (j) the manner in which refunds under section 12 shall be made ; 2[(k) the conditions, if any, for issue of direction under section 13 ;] 3[(l) the manner of authentication of account books under clause
- (c) of sub-section
(2) of section 14 ;
- (ll) the particulars of bills of sales or delivery notes referred to in sub-section
(2) of section 14B, the particulars of declaration to be given under sub- section
(3) of that section, the form of transit- slip (rahdari) referred to in the proviso to that sub-section and the conditions on which delivery of consignment of goods shall be taken under sub-section
(7) of that section ;]
- (m) the restrictions and conditions subject to which the Commissioner may delegate his powers under section 15 ;
- (n) the authority to which information shall be fur- nished under section 16 ;
- (o) the manner in which appeals 4[***] may be preferred under section 20 ;
- (p) the procedure for and other matters (including fees) incidental to, the disposal of appeals and applications for revisions under sections 20 and 21 ; 5[(pp) the authority by which and the manner in which cases may be transferred from one Asses- sing Authority to another and from one appel- late authority to another ;] 6[(q) and other matter which is to be or may be prescribed ;]
- (r) the manner in which and the time within which, applications shall be made, information furni- shed, and notices served, under this Act ; 1[ the procedure for the cancellation and return of certificate of registration.] 2[(3) * * * *] 27-A. Transitional provisions 3[27-A. Turnover for the year 1949-50 shall be dealt with as under :—
(1) Separate returns shall be submitted by each dealer, one for the period from the 1st April, 1949 to the 30th April, 1949, and the others from the 1st May, 1949 to the 31st March, 1950, as may be prescribed.
(2) Each of these two periods shall be deemed to be a year for the purposes of assessment under this Act. (3)
- (i) Notwithstanding the repeal of the Punjab General Sales Tax Act, 1941, for dealing with the turnovers for the period from the 1st April, 1949 to the 30th April, 1949, the first part of sub-section
(1) of section 3 of the repealed Act shall be deemed to be in force subject to the following :— There shall be charged on the turnover every year a tax at the following rates, that is to say—
- (a) if the turnover exceeds one thousand but does not exceed two thousand rupees Three annas for every one hundred rupees or fraction thereof.
- (b) If the turnover exceeds two thousand rupees Four annas for every one hundred rupees or fraction thereof.
  - (ii) The returns for the period from the 1st May, 1949 to the 31st March, 1950, shall be dealt with in accordance with!the provisions of this Act.] 27-B. 1]27-B. Notwithstanding anything contained in sub-section
(3) of section 4 and in sub-section
(4) of section 8,—
- (a) the registration of a dealer mentioned in clause 2[(e)] of sub-section
(5) of section 4, effected before the 30th September, 1949, under section 7 on the ground that his gross turnover during the year 1948-49 exceeded 20,000 rupees shall be cancelled with effect from the 1st April, 1950, if his gross turnover during the year 1948-49 did not exceed 30,000 rupees and he applies for the cancellation of his registration certificate on or before the 31st December, 1949 ; and
- (b) the registration of all dealers effected under section 8 before the 30th September,1949, shall stand cancelled with effect from the 1st April, 1950, and all such dealers shall surrender their registration certificates to the appropriate asses- sing authority on or before the 31st December, 1949.]

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