CHAPTER I Preliminary
CHAPTER II Taxing Authorities, Appellate and Revisional Board and Bureau
6 Other persons appointed to assist the Commissioner
7 Appellate and Revisional Board
9 Persons appointed under the Act to be deemed to be public servants
CHAPTER III Incidence and levy of tax
11 Incidence of tax on purchase of raw jute
12 Contingent liability to pay tax on purchase
14 Liability to pay tax on transfer of property in goods involved in the execution of work contract
15 Liability of a casual dealer to pay tax
17 Levy of tax on turnover of purchases
18 Levy of tax on contractual transfer price
19 Power of the State Government to fix rates of tax on sale of goods specified in Shedule 'D'
20 Power of the State Government to amend Schedules
22 Input tax credit or input tax rebate by a registered dealer
CHAPTER IV PART I
23 Bar to carry on business as a dealer without being registered
25 Enrolment of transporters, carriers or transporting agents
26 Security to be furnished by dealer
27 Amendment of certificate of registration
28 Amendment of certificate of enrolment
29 Cancellation of certificate of registration
30 Option for cancellation of registration under specified circumstances
CHAPTER IV PART II
CHAPTER V Payment of tax or any other tax, interest, penalty, etc
31 Payment of net tax or any other tax, interest, penalty etc
32 Furnishing of return by dealer
33 Interest for non-payment or delayed payment
34 Interest for non-payment or delayed payment of assessed tax
35 Exemption from payment of interest
36 Interest payable by Commissioner
37 Rounding off of net tax or any other tax payable for calculation of interest
38 Rounding off of amount of net tax or any other tax, or penalty
39 Collection of tax only by deaers liable to pay tax
40 Deduction at source from payment to a dealer against execution of works contract
CHAPTER VI PART I
CHAPTER VI PART II
CHAPTER VII Provisional assessment and assessment upon hearing and determination of interest
46 Assessment after giving notice to the registered dealer
48 Assessment of tax payable by dealers other than registered dealers
51 Rectification of mistake in determination of interest
52 Assessment without prejudice to prosecution for any offence
CHAPTER VIII Recovery of tax, penalty and interest and refund
54 Certain transfers of immovable property by a dealer to be void
55 Recovery of tax, penalty and interest, appointment of Tax Recovery Officer, etc
56 Tax Recovery Officer to whom certificates to be forwarded
57 Amendment of certificates for tax recovery
58 Validity of certificates for tax recovery
59 Transmission of certificates for tax recovery to collector in certain cases
60 Special mode of recovery of tax, penalty and interest by Commissioner
CHAPTER IX Maintenance of accounts etc. by a dealer
63 Maintenance of accounts, records, etc
64 Compulsory issue of tax invoice, invoice, casa memo or bill
65 Imposition of penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill
CHAPTER X Furnishing of information, production in Relation to search and seizure of accounts
67 Seizure of accounts of a dealer or casual dealer or any other person
68 Entry and search of place of business or any other place
69 Sealing of any place or almirah, cabinet safe, locker, drawer, etc
CHAPTER XI Maintenance of accounts by transporter, carrier or transporting agent and inspection, search and seizure of such accounts
70 Maintenance of accounts by transporter, carrier or transporting agent, and inspection
72 Power of the Commissioner to stop delivery of goods and seizure of such goods
CHAPTER XII Measures to regulate transport of goods; checkposts; seizure of goods;imposition of penalty; disposal of seized goods, etc
73 Restriction on movement of goods
74 Interception, detention and search of goods vehicles, loa
75 Stock of goods stored in undisclosed warehouse in contrav
77 Penalty for transporting goods in contravention of sectio
78 Penalty for contravention of the provisions of second pro
79 Penalty for contravention of provisions of section 73 whe
80 Regulatory measures for transport of goods through West B
81 Measures to prevent evasion of tax on sales within West B
CHAPTER XIII Appeal, revision, review, power of taking evidence on oath and reference
84 Appeal against provisional or other assessment
85 Suo motu revision by Commissioner
86 Revision by Commissioner upon application
87 Revision by Appellate and Revisional Board
89 Appeal, review or revision in certain cases
90 Reasonable opportunity to be given to the person likely to be adversely affected
CHAPTER XIV Offences and penalties and thair prosecution and compounding of offences
94 Special provision for liability to prosecution
96 Penalty for concealment particulars of sales or purchases or CTP or ITC
CHAPTER XV Miscellaneous
97 Indemnity to Government servant
98 Returns etc. to be confidential
100 Permit for exhibition-cum-sale
101 Penalty for organising exhibition-cum-sale in contravention of section 100
102 Determination of certain disputed questions
109 Bar to proceedings in Civil Court
110 Manner of payment of tax, penalty, interest, etc
111 Power of Commissioner to collect statistics from dealers
112 Power of State Government to prescribe rates of fees
113 Power of State Government to engage any person, firm or company to collect certain information
114 Power of State Government to make rules
116 Payment of tax in respect of industrial units enjoying Deferment, Remission and Tax Holiday
117 Penalty for contravention or misuse of provisions of section 116
120 Option to make payment of deferred tax at discounted rate