| |
Chapter
I - PRELIMINARY |
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1 |
Short
title, extent and commencement |
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2 |
Definitions
|
| |
Chapter
II - THE INCIDENCE, LEVY AND RATES OF TAX |
| 3 |
Incidence
of tax |
| 4 |
Rate
of tax |
| 5 |
Net
Tax Payable |
| 6 |
InputTax
Credit |
| 7 |
Composition
Schemes |
| 8 |
Liability
of a Proprietary Concern |
| 9 |
Liability
in case of a Firm etc |
| |
10 |
Liability
in cases of Minors and Incapacitated Persons |
| 11 |
Liability
in case of Court of Wards etc |
| 12 |
Liability
in case of a Company |
| 13 |
Certain
Agents liable to tax for sales on behalf of Principal |
| |
14 |
Liability
in case of Transfer of Business |
| Chapter
III - REGISTRATION,
AMENDMENT AND CANCELLATION |
|
| 15
|
Registration
|
| 16
|
Voluntary
Registration |
| 17 |
Procedure
for Registration |
| 18 |
Cancellation
of Registration |
| 19 |
Amendment
of Certificate of Registration |
| |
20
|
Security
in the Interest of Revenue |
| 21 |
Quoting
of Registration Number |
| 22 |
Realisation
of Tax by Dealer |
| Chapter
IV - RETURNS,
ASSESSMENT, PAYMENT AND RECOVERY OF TAX |
|
| 23 |
Periodical
Returns and Payment of Tax |
| 24 |
Provisional
Assessment |
| |
25 |
Assessment
of Registered Dealer for the Assessment Year |
| 26 |
Assessment
of unregistered person liable to tax |
| 27 |
Special
Provisions relating to Casual Dealer |
| 28 |
Assessment
in case of special circumstances |
| 29 |
Assessment
of Escaped Turnover |
| 30
|
Rectification
of Mistakes |
| 31 |
Power
to set aside an Order of Assessment |
| 32
|
Period
of Limitation for making Assessment or Reassessment |
| 33
|
Rounding
off of Turnover and Tax etc |
| 34 |
Payment
and Recovery of tax |
| 35
|
Recovery
of Tax by way of Tax Deduction at Source |
| Chapter
V - REFUND
AND ADJUSTMENT |
|
| 36
|
Refund |
| 37
|
Provisional
Refund in case of Exporters |
| 38
|
Refund
of Tax in case of sales to Embassies, International
Organizations or to units established in Special Economic
Zone |
| 39
|
Power
to Withhold Refund in certain cases |
| 40
|
Disbursement
of Amount Wrongly Realized by Dealer as Tax |
| 41
|
Interest |
Chapter
VI - INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE
AND ESTABLISHMENT OF CHECK-POST |
| 42
|
Power
to order Production of Accounts and Power of Entry
and Inspection |
| 43
|
Power
to Seize Goods
|
| 44
|
Power
to Acquire Goods in case of Under Valuation |
| 45
|
Power
to seek Information, to summon Witness etc |
| 46
|
Power
to seek Assistance from Police etc
|
| 47
|
Establishment
of Check-Posts and Barriers
|
| 48
|
Import
of Goods into the State against Declaration
|
| 49
|
Import
of Goods into the State by Rail, River, Air, or Post
|
| 50
|
Transit
of Goods by Road through the State and issue of Authorisation
for Transit of Goods
|
Chapter
VII - APPEAL AND REVISION |
| 51
|
First
Appeal
|
| 52
|
Revision
by Commissioner |
| 53
|
Appeal
to the Appellate Tribunal |
| |
54
|
Constitution
of Appellate Tribunal
|
| 55
|
Revision
by High Court |
| 56
|
Orders
against which No Appeal or Revision shall lie
|
| 57 |
Determination
of Disputed Questions |
| Chapter VIII - OFFENCES AND PENALTIES |
| |
58
|
Offences
and Penaltiess |
Chapter IX - ACCOUNTS TO BE MAINTAINED
BY DEALERS |
| 59
|
Maintenance
of Accounts |
| 60
|
Sale
Invoice |
| 61
|
Period
for which Accounts to be retained |
| 62
|
Audit
of Accounts |
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Chapter
X - MISCELLANEOUS |
| 63
|
Liability
on Issuing False Certificate etc
|
| 64
|
Objection
to Jurisdiction
|
| 65 |
Certain
Presumptions in Affixing Tax Liability |
| |
66 |
Burden
of Proof |
| 67 |
Additional
Evidence in Appeal
|
| 68 |
Indemnity |
| 69
|
Bar
to Certain Proceedings |
| 70
|
Certain
Information to be Confidential |
| 71 |
Powers
to make Rules
|
| 72 |
Power
to issue Notifications with Retrospective effect |
| 73 |
Transfer
to Defraud Revenue void |
| 74 |
Fees
in certain Cases |
| 75 |
Power
to Grant Installment |
| 76
|
Moratorium
for Payment of Tax |
| |
77
|
Facility
for Sick Industrial Units |
| 78 |
Power
to collect Statistics |
| 79 |
Power
to remove difficulties |
| Chapter XI
- TRANSITIONAL PROVISIONS, REPEAL AND SAVINGS |
| 80 |
Transitional
Provisions |
| 81 |
Repeal
and Savings |
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VAT
Act - Uttarakhand
