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VAT Act - Himachal Pradesh

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PRESS	FINANCE ACT	QUERIES	E-FILING

HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005

Section|Section Heading

	Chapter I - PRELIMINARY
	1	Short title, extent and commencement
	2	Definitions
	Chapter II - TAXING AUTHORITIES
	3	Taxing Authorities
	Chapter III - INCIDENCE, LEVY AND RATE OF TAX
	4	Incidence of taxation
	5	Liability of a dealer registered under the Central Sales Act, 1956. (74 of 1956)
	6	Levy of tax.(74 of 1956)
	7	Levy of presumptive tax.
	8	Levy of purchase tax on certain goods in certain circumstances.
	9	Tax free goods.
	10	Power to amend Schedules.
	11	Input tax credit.
	12	Net tax payable
	13	Burden of proof.
	Chapter IV - REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION
	14	Registration of dealers
	15	Security from certain class of dealers.
	16	Payment of tax and returns.
	17	Tax deduction from the bills or invoices of the works contractors.
	18	Declaration and certificates to be filed alongwith returns.
	19	Payment of interest.
	20	Prohibition against collection of tax in certain cases.
	21	Assessment of tax.
	22	Assessment of a casual dealer.
	23	Re-assessment of tax.
	24	Period of limitation for completion of assessment or re- assessment not to apply in certain cases
	25	Tax and penalty recoverable as arrears of land revenue.
	26	Tax, penalty and interest to be first charge on property.
	27	Special mode of recovery.
	28	Refund.
	Chapter V- RETURNS, ASSESSMENT ETC.
	29	Accounts.
	30	Tax Invoice, retail invoice etc.
	31	Issue of credit notes and debit notes.
	32	Production and Inspection of books, documents and Accounts.
	33	Power of survey.
	34	Establishment of check posts or barriers and inspection of goods in transit.
	35	Registration and submission of returns by carrier of goods, agent of transport Companies
	36	Assessee etc. permitted to attend through authorised agent
	37	Power to call for information from Banking Companies etc.
	38	Delegation of powers.
	39	Transfer of business
	40	Liability on stock in certain cases.
	41	Liability to pay tax of a partitioned Hindu family dissolved firm etc.
	42	Liability of legal heirs to pay tax.
	43	Bar of certain proceedings
	44	Tribunal
	Chapter VI - APPEAL, REVISION AND RECTIFICATION
	45	Appeal
	46	Revision
	47	Rectification of mistakes.
	48	Revision to High Court.
	49	Power of authorities to take evidence on oath etc. (45 of 1860)
	Chapter VII - OFFENCES AND PENALTIES
	50	Offences and penalties.
	51	Compounding of offences
	52	Cognisance of offences
	Chapter VIII - MISCELLANEOUS
	53	Directors of defaulting companies to be liable to pay tax etc.
	54	Disposal of certain property.
	55	Indemnity.
	56	Returns etc to be Confidential. (1 of 1872) (45 of 1860)
	57	Persons appointed to be public servants.
	58	Provision in case of inter-State trade etc
	59	Power to seek assistance from police or other officers.
	60	Scrutiny of returns.
	61	Inspection of tax records.
	62	Transitional provisions.
	63	Power to make rules
	64	Repeal and Savings. (24 of 1968)
		STATEMENT OF OBJECTS AND REASONS / FINANCIAL MEMORANDUM

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