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      • 1.
      • 1. Short title and commencement.
      • 2. Definitions.
      • 3.
      • 3A. Maintenance of accounts relating to sales on consignment basis.
      • 4.
      • 5.
      • 6.
      • 7. Manner of obtaining, the use and submission of Declaration Forms 'C' and 'F' and certificates in Forms 'El', 'E2', 'H' and 'I', prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, and keeping account thereof.
      • 7A.
      • 7B.
      • 7C.
      • 8.
      • 9.
      • 1.
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      • 1.
      • 1.
      • 1.
      • 1. Short title, commencement and application.
      • 2. Definitions.
      • 3. Conditions for eligibility.
      • 3A. Benefits to sick Units.
      • 4. Quantum of entitlement.
      • 4A.
      • 4B.
      • 5. Mode of availing benefit of deferment of, or exemption from, the liability to pay tax.
      • 6. Security for availing the benefit of deferment of, or from exemption from the liability to pay tax.
      • 7.
      • 8. Cancellation of deferment or exemption certificate.
      • 9. Return, Assessment etc.
      • 10. No interest to be paid on the amount of tax deferred.
      • 11. Registers to be maintained by prescribed authority.
      • 12. Condonation of delay.
      • 1. Short Title, Extent and Commencement.
      • 2. Definitions.
      • 3. Taxing Authorities.
      • 3A. Constitution of Tribunal.
      • 3B. Jurisdiction of Tribunals in case there are more Tribunals than one.
      • 3C. Dissolution of Tribunal.
      • 4. Incidence of taxation.
      • 4A. Liability of dealer registered under Parliament Act No. 74 of 1956 to pay tax.
      • 4B. Levy of Purchase tax on certain goods.
      • 4C. Prohibition against charging of tax in certain cases.
      • 5. Rate of Tax.
      • 5A. Levy of additional tax.
      • 6. Tax free goods.
      • 7. Registration of dealers.
      • 8. Voluntary Registration.
      • 9. Security from certain class of dealers.
      • 10. Payment of tax and returns.
      • 10A. Deferment of Tax.
      • 10B. Deemed payment of tax.
      • 10C. Tax deduction from the amount payable to works contractor.
      • 11. Assessment of tax.
      • 11A. Re-assessment of the tax.
      • 11AA. Review of certain assessments etc. of tax on declared goods.
      • 11AAA. Review of certain assessments etc. of tax.
      • 11AAAA. Review of certain assessments of tax on margarine and validation of certain assessments.
      • 11B. Tax and penalty recoverable as arrears of land revenue.
      • 11C. No time limit for completion of assessment or reassessment in certain cases.
      • 11D. Payment of interest.
      • 12. Refund.
      • 13. Accounts.
      • 14. Production and inspection of books, documents and accounts.
      • 14A. Assessee permitted to attend through authorised agent etc.
      • 14B. Establishment of check posts or barriers and inspection of goods in transit.
      • 14C. Power to call for information from banking companies etc.
      • 15. Delegation of powers.
      • 16. Information to be furnished regarding change of business.
      • 17. Transfer of business.
      • 17A. Liability to tax on stock in certain cases.
      • 18. Liability to tax of a partitioned Hindu family/dissolved firm, etc.
      • 19. Bar of certain proceedings.
      • 20. Appeal.
      • 21. Revision.
      • 21A. Rectification of mistakes.
      • 21B. Disposal of pending appeals and applications, etc.
      • 22. Statement of case to High Court.
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      • 23. Penalty.
      • 24.
      • 25. Indemnity.
      • 26. Returns etc., to be confidential.
      • 27. Power to make rules.
      • 27A. Transitional provisions.
      • 27B.
      • 28. Repeal.
      • 29. Provisions in case of inter-State trade etc.
      • 30. Power to exempt.
      • 30A. Power to exempt certain class of Industries.
      • 31. Power to amend Schedule 'C'.
      • 1. Short Title.
      • 2. Definitions.
      • 3. Form of application for registration 4/ss. 7 and 8.
      • 4. Contents of application for registration.
      • 4A. Furnishing of security for registration.
      • 5. Issue of registration certificate.
      • 6. Contents of registration certificate.
      • 7. Obtaining duplicate copy of registration certificate.
      • 8. Copies of certificate for additional place of business.
      • 9. Maintenance of register of registered dealers.
      • 10. Report regarding change of business.
      • 10A. Transferee to obtain amended registration certificate.
      • 11. Cancellation of registration certificate.
      • 12. Formalities to be observed in cancellation of registration certificate.
      • 13.
      • 14. Surrender of registration certificate on cancellation.
      • 15. Application for registration certificate on cancellation.
      • 16.
      • 16A. Non-resident Dealers - Taxable Quantum.
      • 17.
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      • 21. Period of return - Three years.
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      • 23. Fixation of monthly returns in certain cases.
      • 24. Form of monthly return - ST. VIII.
      • 25. Returns should accompany the receipts of payment of tax.
      • 25A.
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      • 27. Form of making deduction u/s 5(2) (a) (vi).
      • 27A. Procedure for making deductions u/s 5(2) (a) (vi).
      • 27B.
      • 28.
      • 29. Taxable turnover of registered dealer - Calculation.
      • 29A.
      • 30.
      • 31.
      • 31A.
      • 32.
      • 33.
      • 33A. Summary assessment in certain cases.
      • 34. Recording of dealer's evidence.
      • 35. Maintenance of details of cases instituted under rule 33.
      • 36. No fees payable in cases of objections raised by dealers.
      • 37. Procedure of assessment of tax, penalty and interest on objection.
      • 38. Assessing authority and their jurisdiction.
      • 39. Transfer of cases by A.E.T.C.
      • 39A. Transfer of cases by D.E.T.C.
      • 39B. Transfer of appeal from D.E.T.C. to another by Commissioner or Joint Commissioner.
      • 39C. Powers of Commissioner to transfer cases.
      • 40. Dealer's liabilities.
      • 40A. Compounding of tax in certain cases
      • 41. Payment of tax, penalty, interest and registration fees - Procedure.
      • 42. Maintenance of register of payment of tax and penalty.
      • 43. Maintenance of demand and collection register.
      • 44. Statements by Treasury Officer regarding crediting amount into the Treasury.
      • 45. Notice regarding payment of amount.
      • 46.
      • 47.
      • 48. Refund application to be in form ST. XVIIIB.
      • 49. Procedure for determination of refund
      • 49A Refund under sub-section (3) of section 21-A.
      • 50. Delayed refund - Procedure.
      • 51.
      • 52.
      • 53. Attachment of Refund Adjustment Order for claiming deductions.
      • 54. Cancellation of Refund Adjustment order after allowing deduction.
      • 55. Entering particulars of refund applications.
      • 55A. Particulars etc. to be mentioned in a Cash Memo.
      • 55B. Authentication etc. of account books.
      • 56. Information regarding change to business.
      • 56A. Delivery and deduction u/s 14-B(2) and (4).
      • 56B. Maintenance of record of goods transported.
      • 56C. Maintenance of record of goods transported by road.
      • 57. Submission of appeal or application for revision.
      • 58. Summary rejection.
      • 59. Hearing.
      • 59A. Certified copies of orders passed in appeal or revision.
      • 60. Award of costs by Tribunal.
      • 61. Salaries, allowances and certain other conditions of service of the Presiding Officer of a Tribunal.
      • 62. Leave and leave salary.
      • 63. Re-assessment of tax and rectification of clerical or arithmetical mistake.
      • 64. Conditions subject to which rectification may be made under section 11-A(2).
      • 65. Service of summons.
      • 66. Service of notice.
      • 67. Fees payable in court fee stamps.
      • 68. Fees payable in service of processes.
      • 69. Superintendence and control of administration under the Act.
      • 70.
      • 71. Delegation of routine duties.
      • 72. Power to extend time.
      • 73.
      • 74. Business owned by a person under disability.
      • 75. Business forming part of estate under the control of court.
      • 76.
      • 77.
      • 78. Penalties.

Lumpsum Tax for Brick-kiln Owners

Notification No. SO.73/PA.46/48/S.5/93 Dated 30.6.1993

pu260


1. In exercise of the powers conferred by sub-section (4) of section 5 of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948), the Governor of Punjab is pleased to direct that an owner of brick kiln in the State of Punjab shall pay, in respect of the sale of bricks produced in his brick kiln on or after the first day of July, 1993, a lumpsum tax at the following rates in the manner and subject to the conditions herein after specified, namely :

Sl. No.

Capacity of brick kiln

Category of brick kiln

Annual rate of lumpsum tax payable by the owner

1

Brick kiln having capacity of 28 ghoris or more of kachi bricks

A

Rupees One lakh and ten thousand only

2

Brick kiln having capacity of not less than 22 and more than 27 ghoris of kachi bricks

B

Rupees Eighty Five Thousand only

3

Brick kiln having capacity of not more than 21 ghoris of kachi bricks

C

Rupees Seventy Thousand only


Provided that no lumpsum tax shall be payable by the owner of a brick kiln, if he has not sold any bricks during a financial year.

Explanation :- 1. The expression 'Ghoris' used in this notification means a vertical column of bricks width equating the length of a brick separate from the next similar vertical column by a distance of 4" to 5" and the number of ghoris is the number of vertical columns of bricks capable of being accommodated between the inner and outer wall of the vessel of a brick kiln along its width.

Conditions and Manner of Payment of Lumpsum Tax

1. The lumpsum tax payable shall be paid by the owner of brick kiln in cash in the appropriate Government Treasury as defined in clause (c) of Rule 2 of the Punjab General Sales Tax Rules, 1949 in 12 equal monthly instalments by the 7th day of the month following the month to which the payment relates and he shall submit the proof of such payment to the appropriate assessing authority as defined in clause (b) of the said rules;

(2) (i) In case the owner of brick kiln deposits the full amount of lump sum tax payable in a year, in advance, by the 7th day of April of the financial year to which the payment relates, he shall be entitled to a discount of 10 per cent of the amount of lump sum tax payable;

(ii) In case the owner of brick kiln deposits the full amount of tax payable in a year in two equal instalments, in advance, the 7th day of April and the 7th day of October respectively, of the financial year to which the payment relates, he shall be entitled to a discount of 4 per cent of the amount of lump sum tax payable; and

(iii) In case the owner of the brick kiln deposits the full amount of lumpsum tax payable in a year in four equal instalments, in advance by the 7th day of April, 7th day of July, 7th day of October and 7th day of January of the financial year to which the payment relates, he shall be entitled to a discount of 2 per cent of the amount of lumpsum tax payable.

3. If the owner of the brick kiln fails to pay the monthly instalments of the lumpsum tax payable by the 7th day of the month following, the appropriate assessing authority as aforesaid shall, after affording a reasonable opportunity to him of being heard, impose a penalty of 25 per cent of the amount of lumpsum tax payable.

4. An officer, not below the rank of an Excise and Taxation Officer, may inspect a brick kiln for the purpose of verification of :-

(i) capacity and category of brick kiln; and

(ii) the closure of brick kiln.

5. An owner of a brick kiln shall, within thirty days of the date of publication of this notification in the Official Gazette and in the case of a new brick kiln established after the publication of this notification within a period of thirty days from the date of the start of brick kiln, inform the concerned assessing authority as aforesaid, the capacity of his brick kiln in the following form failing which his brick kiln shall be deemed to be covered under category 'A' as specified above in this notification.

Form

I, __________________ (named), aged _________________ (years) son of Shri _______________ resident of village/town _________________________ Proprietor/partner/manager/managing director/director of __________ holding Registration Certificate number ____________________ in respect of the brick kiln situated at _____________________ (place), district_____________ do hereby declare that the brick kiln falls, in category_________________ as specified in the Government of Punjab, Department of Excise and Taxation Notification No. SO.73/PA.46/48/S.5/93 dated 30th June, 1993 and is of the capacity of__________ghoris of kachi bricks.

Signature of the dealer

(Brick kiln Owner)

Place________________________ Name in capitals_______________________

Date_________________________ Status _____________________________

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