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The Chhattisgarh Value Added Tax Act, 2005

(C.G. Act No. 2 of 2005)

Last Updated 4th November, 2019 [cg083]

Chapter-I

Preliminary

(a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of [Commercial Tax] appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of [Commercial Tax];

(b) "Assistant Commissioner" means an Assistant Commissioner of [Commercial Tax] appointed under Section 3 and includes an Additional Assistant Commissioner of [Commercial Tax];

[(c) * * ]

(d) "Business" includes,-

(i) any trade, commerce manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern; and

(ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say-

(a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and

(b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power;

[(e) "Capital Goods" means plants, machinery and equipments directly used in the process of manufacture and/or in the course of business excluding such equipments as may be notified;]

[(e-a) "Commercial Tax Officer" means a Commercial fax Officer appoined under Section 3 and includes an Additional Commercial Tax Officer;

(e-b) "Cooked Food" includes sweets and sweetmeats, namkeen, mishri, batasha, chironji, shrikhand, rabadi, doodhpak, prepared tea and prepared coffee but excludes ice-cream, kulfi, ice-candy, non-alcoholic drink containing ice-cream, cakes, pastries, biscuits, chocolates, toffees, lozenges, peppermint drops and mawa;]

(f) "Commissioner" means the Commissioner of [Commercial Tax] appointed under Section 3;

(g) "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and includes-

(i) a local authority, a company, an Undivided Hindu Family or any society (including a co-operative society), club, firm or association which carries on such business;

(ii) a society (including a co-operative society), club, firm or association, which buys goods from, or sells, supplies or distributes goods to its members;

(iii) a commission agent, broker, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal;

(iv) any person who transfers the right to use any goods including leasing thereof for any purpose (whether or not for a specified period) in the course of business to any other person;

(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (III of 1930); or

(ii) an agent for handling goods or documents of title relating to goods; or

(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment, and every local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of this Act;

(h) The expression "declared goods" shall have the meaning assigned to it in the Central Sales Tax Act, 1956 (No. 74 of 1956);

(i) "Deputy Commissioner" means a Deputy Commissioner of [Commercial Tax] appointed under Section 3 and includes an Additional Deputy Commissioner of [Commercial Tax];

(j) "Document" means title deeds, writings or inscriptions and includes "electronic record" and "electronic form" as defined in the Information Technology Act, 2000 (No. 21 of 2000) and the like that furnishes evidence;

(k) "Goods" means all kinds of movable property including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government stamps and includes all materials, articles and commodities, whether or not to be used in the construction, fitting out, improvement or repair of movable or immovable property, and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before the sale or under the contract of sale;

(l) "Import" means the bringing or causing to be brought of goods in to the State of Chhattisgarh from any place outside the State;

[(m) "Input tax" means an amount paid or payable by way of tax under Section 8 by a registered dealer in respect of the purchase of any goods; specified in Parts I, II and IV of Schedule II, to a selling registered dealer who is liable to pay tax on the sale of such goods;]

(n) "Manufacture" includes any activity that brings out a change in an article or articles 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, character use, but does not include such activity of manufacture as may be notified;

(o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes-

(i) the place of business of an agent where a dealer carries on business through an agent;

(ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business;

(p) "Prescribed" means prescribed by rules made under this Act;

(q) "Purchase price" shall comprise of-

(i) the amount payable by a dealer as valuable consideration for the purchase of goods' simplicitor :

(ii) transport costs, if any;

(iii) trade commission, if any, by whatever name called;

(iv) forwarding and handling charges, if any;

(v) insurance charges, if any;

(vi) local taxes, if any;

(vii) excise duty, if any, leviable under the Central Excise Act, 1944 (No. 1 of 1944);

(viii) cost of packing, if any; and

(ix) any other charges or costs other than those specified above, if incurred or paid in respect of goods so purchased;

(r) "Registered dealer" means a dealer registered under this Act;

(s) "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes-

(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;

(ii) a transfer of property in goods whether as goods or in some other form, involved in the execution of works contract;

(iii) a delivery of goods on hire purchase or any system of payment by instalments;

(iv) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

(v) a supply, by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration;

(vi) a transfer of the right to use any goods including leasing thereof for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge;

(i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and

(ii) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is- prior or subsequent to such appropriation; and

(b) where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places;

(t) "Sale price" means the amount or any other consideration payable to a dealer as valuable consideration for the sale of any goods less any sum allowed as cash discount according to ordinary trade practice but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof other than the cost of freight or delivery or the cost of installation when such cost is separately charged;

(ii) Where goods are sold by way of transfer of right to use such goods, the sale price thereof shall be the amount of valuable consideration received or receivable by the transfer or for such transfer;

[(iii) Omitted.]

[(u) * * *]

(v) "Tax" means the tax payable under this Act;

[(w) "Taxable turnover" in relation to a dealer for any period means that part of dealer's turnover which remains after deduction therefrom-

(x) "Tax paid goods" in relation to goods specified in [Part III] of Schedule II on which tax is payable under [* * *] Section 8, means any such goods which have been purchased by a dealer from a registered dealer inside the State of Chhattisgarh within the meaning of Section 4 of the Central Sales Tax Act, 1956 (No. 74 of 1956);

(y) "Turnover" in relation to any period means the aggregate of the amount of sale prices received and receivable by a dealer in respect of any sale or supply or distribution of goods made during that period, whether or not the whole or any portion of such turnover is liable to tax but after deducting the amount, if any, refunded by the dealer to a purchaser, in respect of any goods purchased and returned by the purchaser within six months from the date of such sale :

(i) in the case of sale by bona fide agriculturist as defined in clause (e) of sub-section (1) of Section 2 of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959), of ghee produced by himself; or

(ii) in case of sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, when such produce is sold in the form in which it was produced, without being subjected to any physical, chemical or other process for being made fit for consumption save mere dehusking, cleaning, grading or sorting, the amount of consideration relating to such sales,

(z) "Value Added [* * *] Tax" means a tax on sale or purchase of goods payable under this Act;

(a-1) "Year" means the twelve months ending on the 31st day of March.

Chapter-II

Taxing Authorities

(a) Additional Commissioner of [Commercial Tax];

(b) Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of [Commercial Tax];

(c) Deputy Commissioner or Additional Deputy Commissioner of [Commercial Tax];

(d) Assistant Commissioner or Additional Assistant Commissioner of [Commercial Tax];

(e) [Commercial Tax] Officer or Additional [Commercial Tax] Officer;

(f) Assistant [Commercial Tax] Officer; and

(g) Inspector of [Commercial Tax].

Chapter-III

Incidence of Tax

(i) the date of institution of proceedings under sub-section (1); or

(ii) the date of validity of the registration certificate, whichever is earlier.

(b) If the contractor proves in the prescribed manner to the satisfaction of the Commissioner that the tax has been paid by the sub-contractor on the turnover of the goods supplied in the course of execution of the works contract, the contractor shall not be liable to pay tax again on the turnover of such goods.

(b) (i) If the principal on whose behalf the commission agent has sold the goods proves in the prescribed manner to the satisfaction of the Commissioner that tax has been paid or payable by his commission agent on such goods, the principal shall not be liable to pay tax in respect of the sale of such goods.

(ii) If the commission agent who has sold goods on behalf of the principal proves in the prescribed manner to the satisfaction of the Commissioner that the tax has been paid by his principal on such goods, the commission agent shall not be liable to pay tax in respect of the sale of such goods.

Chapter-IV

Levy of Tax

(a) after their purchase, the goods are not sold within the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India but are sold or disposed of otherwise, or consumed or used in the manufacture of goods declared tax-free under Section 15 [and Section 15 (b) which are disposed off otherwise than by way of sale in the course of export out of the territory of India]; or

(b) such goods covered by [Part III of Schedule II and/or] Schedule III are used or consumed in the manufacture of goods; or

[(c) such goods covered by Parts I, II and IV of Schedule II and not covered by Schedule III, after use or consumption in the manufacture of any goods specified in Schedule II, the manufactured goods are disposed of otherwise than by way of sale in the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India;

(a) a dealer whose turnover in a year does not exceed the limit prescribed under sub-section (1) of Section 4;

(b) any other dealer who has no turnover, if his aggregate of purchase prices of all the goods does not exceed such amount as may be prescribed.

(b) For the purpose of determination of the lumpsum by way of composition under clause (a) the State Government may prescribe different rates for different kinds of contracts.

(b) If a registered dealer during the year for which an option has been given by him contravenes any of the restrictions and conditions prescribed [***] the option given by him shall stand revoked.

[(c) ***]

Chapter-V

Registration Of Dealers

(c) If on verification of records produced by the applicant, the Commissioner is satisfied that the particulars given by the applicant in his application are incorrect or that the applicant has mis-represented certain facts, he shall, after giving the applicant an opportunity of being heard and recording the reasons in writing, reject the application and cancel the provisional registration certificate issued to the applicant from the date of its issue, not later than fifteen days of the date of receipt of the application.]

(a) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration within the period prescribed under clause (a) or specified in clause (b) of the said sub-section, the date on which his turnover in a year first exceeds the limits prescribed under sub-section (1) of Section 4 or the date of transfer of business as the case may be;

(b) in a case where a dealer required to get himself registered under clause (a) or clause (b) of sub-section (2) has applied for registration after the expiry of the prescribed or specified period, as the case may be, the date on which he applies for registration;

(c) where a dealer has applied under clause (c) or a person has applied under clause (d) of sub-section (2) for registration, the date of such application and notwithstanding the provisions of Section 4, such dealer or person as the case may be, shall be liable to pay tax under the Act, during the period from the said date of application till his registration certificate remains in force.

(a) sells or otherwise disposes off his business or any part or place of his business or effects or comes to know of any other.change in the ownership of the business; or

(b) discontinues his business or changes his place of business or opens a new place of business; or

(c) changes the name or nature of his business, he or if he dies, his legal representative shall within the prescribed time, inform the prescribed authority accordingly.

(i) on application made by a registered dealer for amendment of his registration certificate in pursuance of the provisions of sub-section (8) or otherwise, amend the registration certificate of the dealer or reject the application within 30 days of the date of receipt of such application, after making such enquiry as he deems fit; and

(ii) on being satisfied that the registration certificate issued to a dealer requires amendment with regard to certain particulars specified therein, amend the registration certificate after giving the dealer an opportunity of being heard.

(b) When the registration certificate is amended under sub-clause (i) of clause (a) in pursuance of any of the events specified in sub-section (8), such amendment shall take effect from the date such event has taken place and in all other cases falling under the said sub-clause the amendment shall take effect from the date of application. An amendment made under sub-clause (ii) of clause (a) shall take effect from the date of order for making such amendment.

(a) a registered dealer discontinues or transfers his business; or

(b) the liability of a registered dealer to pay tax ceases; or

(c) a registered dealer has been granted a registration certificate by mistake; or

(d) a registered dealer is in arrears of tax or penalty or any other sum due under this Act or under the Act repealed by this Act; or

(e) the Commissioner for reasons to be recorded in writing, is of the opinion that the registration certificate should be cancelled for any other reason;

Chapter-VI

Returns, Assessment, Payment and Recovery of Tax

(ii) every registered dealer; and

(iii) every dealer whose registration certificate has been cancelled under clause (d) or clause (e) of sub-section (10) of Section 16, shall furnish return in such form, in such manner, for such period, by such dales and to such authority as may be prescribed :

(b) Every dealer required to furnish returns, under clause (a), shall furnish a statement in such forms and manner for such period, by such dale and to such authority as may be prescribed.

(c) Every dealer required to furnish audit report under sub-section (2) of Section 41 shall send such report of audit along with the statement referred to in clause (b).

(1) where the period of default covers a period less than a month the interest payable in respect of such period shall be computed proportionately.

(2) 'month' shall mean thirty days.

(b) If a registered dealer having furnished a return under sub-section (1) or a revised return under sub-section (2) for any period and paid the tax payable according to such return or revised return after the time prescribed herefore, fails to pay interest along with such return or revised return in accordance with the provisions of clause (a), the Commissioner shall levy the interest liable to be paid by the dealer and after giving the dealer a reasonable opportunity of being heard, may direct him to pay in addition to the tax payable or paid and the interest payable by him, by way of penalty a sum equal to two per cent per month of the amount of interest from the date such interest had become due to the date of its payment or to the date of order of assessment, whichever is earlier.

(c) If a dealer fails without sufficient cause to comply with the requirement of notice issued under sub-section (1), the Commissioner may after giving the dealer a reasonable opportunity of being heard, direct him to pay, in addition to any tax payable or paid by him, by way of penalty a sum of one hundred rupees per day of default subject to a maximum of rupees five thousand.

(d) Where. -

(i) no tax is payable by a registered dealer committing a default under sub-clause (iii) of clause (a), or

(ii) a registered dealer having paid the tax payable according to a return in time fails to furnish the return in time;

Chapter-XIII

Miscellaneous

(a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code 1860 (No. XLV of 1860) or under any other enactment for the time being in force; or

(b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the object of this Act; or

(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or the recovery of any demand; or

(d) of any such particulars to a Civil Court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding under this Act, under Act No. 2 of 1959 or the Act repealed by this Act; or

(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act or the Act repealed by this Act; or

(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the [Commercial Tax] Department to any person or persons appointed as the Commissioner under the Public Servant (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or

(g) of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or

(h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (II of 1899) to impound an insufficiently stamped document; or

(i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in conception with any proceedings under this Act or the Act repealed by this Act against an advocate, tax practitioner, or chartered accountant, to the authority empowered to take disciplinary action against members practicing the profession of an advocate, tax practitioner or chartered accountant, as the case may be; or

(j) of any such particulars to the Director of Economics and Statistics as may be necessary, for enabling him to work out the incidence of tax on any commodity or for carrying out any statistical survey of trade, commodity or dealers; or

(k) of such information as may be required by any officer of department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or by a court in connection with any prosecution of the public servant arising out of any such investigation.

(i) no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review; and

(ii) the Commissioner shall not reduce the rate of tax in review.

Chapter-XIV

Power to Make Rules, Repeal and Saving, Transitory Provisions and Power to Remove Difficulties

(a) all matters which under any provision of this Act are expressly required to be or may be prescribed under this Act;

(b) civil structure for the purpose of clause (e) of Section 2;

(c) the limit under sub-section (i) of Section 4 and clause (b) of sub-section (2) of Section 9;

(d) the manner in which proceedings shall be instituted under sub-section (1) of Section 5;

(e) the manner of proving the payment of tax by the contractor and by the sub-contractor under sub-section (1) of Section 6;

(f) the rate for the purpose of determination of the lumpsum to be paid, the manner in which the lumpsum may be determined and the time within which and the manner in which the payment of such lumpsum may be made under sub-sections (1) and (2) of Section 10;

(g) the manner and period in which input tax rebate shall be claimed by or be. allowed to a registered dealer under Section 13;

(h) (i) the manner in which a dealer shall gel himself registered under sub-sections (P and (2) and the period within which a dealer shall get himself registered under clause (a) of sub- section (2) of Section 16, the form and manner in which the application for grant of a registration certificate shall be made under sub-section (3) of Section 16;

(ii) the form of a registration certificate under sub-section (4) of Section 16 and the manner of granting a registration certificate and verification of the particulars given in the application for grant of registration certificate under the said sub-section;

(iii) the time within which and the authority to whom information regarding the changes of business shall be furnished under sub-section (8) of Section 16;

[(iv) Omitted]

(v) the form and manner in which registration certificate shall be granted under sub-section (1) of Section 18;

(i) (i) the manner of service of notice and the authority to whom, the period for which, the form in which the manner in which and the dates by which returns shall be furnished under sub-section (1) of Section 19;

(ii) the manner in which and the time within which revised return shall be furnished under sub-section (2) of Section 19;

(iii) the form and manner in which, the period for which and the date by which the statement shall be furnished under clause (b) of sub-section (1) of Section 19;

(iv) the manner in which and the authority to whom and the dates by which returns shall be furnished under sub-section (1) of Section 20;

(j) (i) the conditions and restrictions subject to which assessment may be made for part of a year;

(ii) the form of notice and manner in which tax shall be assessed/re-assessed under sub-sections (4), (5) and (6) of Section 21 and re-assessed under Section 22;

(k) (i) the fee on payment of which a tax practitioner or a person entitled to appear as a tax practitioner shall get himself enroled under sub-section (3) of Section 24;

(ii) the form of enrolment certificate under sub-section (4) of Section 24;

(l) (i) the manner in which, the time within which and the intervals at which the tax shall be paid under sub-section (1) of Section 25;

(ii) the manner in which the amount of tax due shall be paid to Government under sub-section (2) of Section 25 and the terms and conditions subject to which permission for payment by book adjustment may be granted under sub-section (4) of Section 25;

(iii) the form of notice to be issued under sub-section (5) of Section 25;

(iv) the restrictions and conditions subject to which further time may be granted by the Commissioner under sub-section (7) of Section 25;

(v) the manner in which and the period within which the Commissioner shall inform the dealer or person and the authority regarding recovery of arrears of tax under sub-section (11) of Section 25;

(vi) the form of notice and the manner in which and time within which the tax payable in advance shall be paid under sub-section (3) of Section 26;

(vii) the manner in which any amount deducted by the purchaser or the person letting out the contract shall be paid and adjusted under sub-sections (4) and (5) of Section 27, the form of certificate to be issued under sub-section (3) of Section 27 and the form and manner in which the authority to whom and the period within which statement shall be furnished under sub-section (8) of the said section;

(viii) the form and manner in which and the authority by whom the certificate shall be issued under Section 28;

(ix) the form of notice to be given under sub-section (1) of Section 29;

(m) (i) the form of notice to be given under sub-section (3) of Section 37;

(ii) the form of the notice and the manner of publication of the notice under sub-section (5) of Section 37;

(iii) the form of application in which refund may be claimed under sub-section (6) of Section 37;

(n) the manner in which, the refund shall be made under sub-section (1) of Section 39;

(o) the date by which the accounts shall be got audited and the form and manner in which and the time within which report of audit shall be furnished under Section 41;

(p) the particulars which shall be given in the bill, invoice, Cash memorandum, issued under Section 42;

(q) the restrictions and conditions subject to which the Commissioner may delegate under Section 43 his powers and duties under this Act;

(r) the prescription of further powers of authorities under clause (v) of sub-section (1) of Section 45;

(s) (i) the manner in which appeal may be filed under Section 48 and sub-sections (4) and (6) of Section 49;

(ii) the procedure to be followed by the Appellate Deputy Commissioner or the [Tribunal] in disposing of appeals under sub-section (6) of Section 48;

(iii) the form of notice under sub-section (3) of Section 49;

(iv) the procedure for and other matters including fees incidental to the disposal of appeals, applications for revision or rectification of mistake under Section 48, 49 or 56 and other miscellaneous applications or petitions for relief under this Act;

(v) the value of the Court fee stamps which an appeal or application for revision shall bear, under Section 51;

(t) the form of notice to be issued under sub-section (2) of Section 54;

(u) the form of notice to be given under clause (ii) of the proviso to sub-section (1) of Section 56;

(v) (i) the conditions subject to which the Commissioner may require the production of accounts, register or documents or to furnish any other information under sub-section (3) of Section 57;

(ii) the form of notice to be served under clause (b) of subsection (6) of Section 57;

(iii) the manner in which goods shall be disposed off under clause (f) of sub- section (6) of Section 57;

(iv) (a) the manner in which check posts be set up or barriers be erected, the manner in which and the fee on payment of which the declaration shall be obtained, the form and manner in which a declaration and other documents to be delivered or filed, the manner in which goods shall be seized or released, the form of notice to be served, the manner in which penalty shall be deposited, the manner in which the goods seized shall be sold, the period for which the declaration and other documents shall be preserved by the consignee under Section 58;

(b) the restrictions subject to which any vehicle may be intercepted under Section 58;

(c) the form and manner in which transit pass shall be obtained under Section 59;

(d) the authority to whom, the time within which and the form in which information shall be furnished under Section 62;

(w) the conditions subject to which the Commissioner may authorise the persons appointed under Section 3 to assist him to investigate under sub-section (4) of Section 64 all offences under this Act;

(x) the form and the manner in which, the authority by whom, the time within which and the period for which tax clearance certificate shall be issued under Section 65;

(y) the form and manner in which application shall be made to the authority and the procedure according to which the authority shall pass an order under Section 70;

(z) (i) the manner and period in which input tax rebate shall be claimed or be allowed under Section 73;

(ii) the form and manner in which and the period within which the particulars of the stock of goods shall be furnished under sub-section (i) of Section 73;

(a-1) (i) how and within what time applications, information and notice shall be made, furnished or served under this Act;

(ii) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; and

(iii) general regulation of the procedure to be followed and the form to be adopted in the proceedings under this Act.

(a) a breach thereof shall be punishable with fine not exceeding [ten thousand rupees], and if the offence is a continuing one, with a fine not exceeding [one hundred rupees] for every day the offence continues; and

(b) in respect of contravention of any rule, the Commissioner may impose a penalty not exceeding [ten thousand rupees] :

(i) such repeal shall not affect-

(a) the previous operation of the Act so repealed or Act No. 2 of 1959 repealed by Act No. 5 of 1995 (hereinafter referred to as a repealed Act) or anything duly done or suffered, thereunder; or

[(b) any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, including the facility of exemption from payment of tax/deferment of payment of tax extended to any registered dealer under that Act for his having established new industrial unit in the State or undertaken expansion, modernisation or diversification in such industiral unit :

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the repealed Act; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability; and

(ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment, notification, notice order, rule, form, regulation or certificate) in the exercise of any power conferred by or under the repealed Act shall, in so far as it is not inconsistent with the provisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of the powers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thing was done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and other amount due at the commencement of this Act may be recovered as if they had accrued under this Act.

(iii) Any assessment, appeal, revision or other proceedings arising under the repealed Act and the rules made thereunder and or pending before an officer or authority duly empowered to make assessment or hear and decide such appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date of such commencement stand transferred to the officer or authority competent to make assessment or to hear and decide appeal or revision or other proceedings under this Act and thereupon such assessment, shall he made or such appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefor, by such officer or authority in accordance with the provisions of the repealed Act or the rules made thereunder its if they were the officer or authority duly empowered for the purpose under the repealed Act.

(iv) (a) any application by a dealer or the Commissioner to the [Tribunal] for making a reference to the High Court under sub-section (1) of Section 70 of the repealed Act; or

(b) any such application made under sub-section (2) of Section 70 of the repealed Act; or

(c) any reference made to the High Court under sub-section (1) or sub-section (2) of Section 70 of the repealed Act, is pending on the date of commencement of this Act shall be disposed of by the [Tribunal] or the High Court, as the case may be, in accordance with the provisions of Section 70 of the repealed Act as if this Act had not been passed and the said Act had not been repealed.

(v) Notwithstanding anything contained in clause (1), any appeal, revision or other proceedings arising under the repealed Act but preferred or initiated after the commencement of this Act, shall be heard and decided by the authority competent to entertain any appeal, revision or any other proceedings in accordance with the provisions of this Act.

(i) at the rate specified in column (3) of Schedule II, if such goods are sold within the State; and

(ii) at the rate of four per cent [or at the rate reduced under sub-section (5) of Section 8 of Central Sales Tax Act, 1956 (No. 74 of 1956)] or the rate specified in column (3) of Schedule II, whichever is lower, if such goods are sold in the course of inter-State trade or commerce.

(b) Where any goods specified in Schedule II other than those specified in Schedule III held in stock on the date of commencement of this Act [which have been purchased not earlier than twelve months from such date and] are tax paid goods for consumption or use as raw material or for use as packing material or explosives for use in mining of any goods specified in Schedule II, for sale by him in the State of Chhattisgarh or in the course of inter-State trade or commerce such dealer shall claim or be allowed, in such manner and within such period as may be prescribed, an input tax rebate at the rate specified in column (3) of Schedule II or at the rate at which such tax paid goods had borne tax under the Act repealed by this Act whichever is lower :

[Schedule-I]

Tax Rate-0%

[See Section 15]

Tax-Free goods

Schedule-II

Part I

Part II

Part III

Part IV

[Schedule-III]