ABSTRACT
Rules - Tamil Nadu General Sales Tax Rules, 1959 – Amendment to Rule 26(5-A)(d)
- Notification - Issued
COMMERCIAL
TAXES (B1) DEPARTMENT
G.O.(Ms).NO.
95
DATED:
6.9.2005
READ:-
From the Commissioner
of Commercial Taxes No.AC.III/66147/2003 dated
24.8.2004 and 19.8.2005
ORDER:
The Notification
annexed to this order will be published in the
Extraordinary issue of the Tamil Nadu Government
Gazette dated the 6 th September 2005. (BY ORDER OF THE GOVERNOR)
S.RAJARETHINAM,
SECRETARY TO GOVERNMENT.
To
The Commissioner of Commercial
Taxes, Chepauk, Chennai-5.
The Works Manager, Government
Central Press, Chennai-79.
(with a request to publish the
Notification in the Tamil Nadu Government Gazette,
Extraordinary dated 6.9.2005 and send 100 copies
to the Government and 1000 copies to the Commissioner
of commercial Taxes, Chennai-5.)
All Joint Commissioners / All
Deputy Commissioners of Commercial Taxes Department
(Through the Commissioner of Commercial Taxes,
Chennai-5.)
The Chairman, Tamil Nadu Sales
Tax Appellate Tribunal,Chennai-104.
The Chief Minister's Office, Chennai-9.
The Second Member, Main Bench,
Tamil Nadu Sales Tax Appellate Tribunal, High Court
Buildings, Chennai-104.
The Additional Judicial Member,
Tamil Nadu Sales Tax Appellate Tribunal (Additional
Bench) Chennai-104/ Madurai and Coimbatore Copy to:-
The Finance Department, Chennai-9
The Law Department, Chennai-9
The Information and Tourism
Department, Chennai-9.
The Legislative Assembly, Secretariat,
Chennai-9.
The Registrar, High Court, Chennai-104.
The Accountant General,(Accounts
and Entitlements), Chennai-18
The Accountant General,(Accounts
and Entitlements), Chennai-18(By name)
The Accountant General (Audit-I),
Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna
Salai, Chennai-600 018
The Accountant General (Audit-II),
Tamil Nadu, Lekha Pariksha Bhavan, 361, Anna
Salai, Chennai-600 018
The Comptroller and Auditor-General
of India, New Delhi-110 001.
The Secretary to Government
of India, Ministry of Finance, Department of
Revenue, New Delhi-110 001.
The Director General of Supplies
and Disposals, New Delhi-110 001.
The Commercial Taxes (B2) Department,
Chennai-9 (for taking further action regarding
paper placing on the Table of the House).
Commercial Taxes (C, D, F, O.P,
U, ) Department, Chennai-9.
SF/SCs /
Forwarded: By order /
SECTION OFFICER.
ANNEXURE.
NOTIFICATION
In exercise of the powers conferred
by section 53 of the Tamil Nadu General Sales Tax
Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor
of Tamil Nadu hereby makes the following amendments
to the Tamil Nadu General Sales Tax Rules, 1959.
2. The amendments hereby made
shall come into force on the 6 th day of September
2005. AMENDMENTS.
In the said Rules,-
(1) for rule 26(5-A)(d), the
following rule shall be substituted, namely:-
"26(5-A)(d).- Every such dealer
who claims exemption on the transactions effected
through agents, shall also furnish to the assessing
authority concerned on or before the 30 th of
every month, a declaration in Form A-13 obtained
from each of those agents, declaring the payment
of tax by the agent for such transaction during
the previous month, duly countersigned by the
assessing officer concerned.";
(2) after Form A-12, the following
Form shall be added, namely:-
"FORM
A-13
(See rule 26(5-A)(d))
DECLARATION.
This
is to declare that we, Thiruvalargal.........
at ..........(having Tamil Nadu General Sales
Tax Rc. No. ............& Central
Sales Tax Registration No. ..............) assessee
in the books of ..........assessment circle,
have effected sales as consignment agent on behalf
of our principal, Thiruvalargal ..........assessee
in the books of ............. assessment circle
with valid Tamil Nadu General Sales Tax Registration
No. .....................Central Sales Tax Registration
No. ....... during the month of ...............and
paid taxes due thereon to the Commercial Tax
Officer/ Deputy Commercial Tax Officer/ Assistant
Commercial Tax Officer, as detailed below:-
| |
Invoice Number & Date |
Goods |
Net value |
Rate |
Tax |
Surcharge |
Additional Sales Tax |
Total |
Bankers name
cheque No. & Date |
Tamil Nadu General Sales Tax |
|
|
|
|
|
|
|
|
|
Central Sales Tax |
|
|
|
|
|
|
|
|
|
(To be submitted separately
for Tamil Nadu General Sales Act and Central
Sales Tax Act)
Date
:
Signature :
Name :
Countersignature by the Assessing
Officer
Certified that the details of
tax paid by the above dealer have been verified
and found to be correct.
Date:
Commercial Tax Officer/
Deputy Commercial Tax Officer/
Assistant Commercial Tax Officer,
Seal:
Assessment circle
Note.- (1) The above declaration
to be submitted by the agent in triplicate along
with the monthly return on the due date. (either
12 th or 20 th of succeeding month as the case
may be)
(2) The Assessing Officer should
verify the declaration and return the same in
duplicate duly signed and sealed to the assessee
(by retaining one copy in the assessment file)
after confirming that the tax payment has been
credited in the Government account.
(3)
The consignment agent should send a copy of
the said declaration to their principal dealer
along with the particulars before the 25 th
of every month.". S. RAJARETHINAM,
SECRETARY TO GOVERNMENT.
/ True copy /
SECTION OFFICER. |
