(five) The Commissioner shall provide a detect with the proposed evaluation inside the prescribed manner on the person being assessed, which shall point out –
(4) Input tax credit score shall be allowed to the registered vendor, topic to constraints of sub-part (two), in respect of tax charged to him by a registered seller on taxable sales of goods made to him for the objective of the business in just 3 months ahead of the date of his registration provided that no input tax credit shall be permitted in respect of goods which have been sold or in any other case disposed of prior to the date of registration.
Or, if the government agency in concern isn't really online fairly but -- Of course, that also transpires -- Call the upkeep Office and discover who retains these documents.
(2) All accounts, registers and paperwork referring to shares of goods, obtain, sale and shipping of products, payments made or gained by any dealer, and all items and income saved in anywhere of business enterprise of any seller, shall, in any respect realistic time, be open up to inspection because of the Commissioner, as well as Commissioner could choose or result in to get taken such copies or extracts on the claimed accounts, registers or files and these inventory of the products and hard cash observed as surface to him necessary for the applications of the Act. Â
(b) (i) any registration certificate issued underneath the Goa Sales Tax Act, 1964 (Act 4 of 1964), in so far as the liability to tax under sub-segment (one) of area 3 of this Act exists, be considered to be the certificate of registration issued less than this Act, and appropriately the supplier holding this sort of registration certificate straight away before the appointed day, shall right up until the certification is duly cancelled, be deemed to become a supplier liable to pay for tax below this Act and to become a registered dealer beneath this Act and each of the provisions of the Act will apply to him as they utilize to some dealer liable to pay for tax less than this Act.
the Commissioner might make an assessment of the quantity of tax payable by the individual to the most effective of his judgement just after providing him an opportunity of staying heard.
57. Penalty on Unauthorised Assortment of Tax.- The place a person collects tax in contravention with the provisions of this Act, the Examining Authority might, after providing such particular person sensible possibility of staying heard, by buy in producing, impose on him Through penalty a sum not exceeding a person and half moments these tax gathered.
65. Provisional Attachment to guard Income in sure Scenarios.- (1) If, during the study course of inquiry in any proceedings like proceedings linked to recovery of any total thanks, in respect of any person or vendor or through any inspection or lookup in relation on the organization of any person or dealer less than this Act, the Commissioner is with the feeling that for the objective of protecting the pursuits on the profits it's important so to perform, then he might, notwithstanding something contained in any regulation In the intervening time in pressure or any contract to the contrary, attach provisionally by see in writing any revenue thanks or which can turn out to be because of such human being or seller from almost every other man or woman or any dollars which anyone retains or might subsequently hold for or on account of this sort of individual or supplier: Â
whether this kind of tax including any penalty, sum forfeited and interest has actually used car auctions been assessed prior to his death but has remained unpaid, or is assessed immediately after his Loss of life.
(d) any these particulars to a Civil Court in almost any accommodate, to which The federal government is a celebration, which relates to any make any difference arising outside of any proceeding underneath this Act; or Â
(six) In the event the Tribunal consists of more than one member, the functions on the Tribunal can be discharged by any from the associates sitting down both singly or in benches of two or more customers, as could be based on the Chairman.
Sure. "Junk Still left to Town" (JLTC) is actually a scenario during which the operator no more wishes his/her car and decides they want to transform the title and keys for the car or truck around to the town.
(2) The Tribunal shall evaluate the enchantment only if the individual has paid out the tax which isn't disputed by him.
80. Disclosure of data essential less than Area seventy nine and failure to furnish Facts or Return beneath that Portion.- (one) No facts of any particular person return or section thereof, with regard to any matter supplied for your needs of area 79 shall without the preceding consent in creating of your proprietor In the meanwhile or his authorized agent be posted in this kind of method concerning empower any particulars to generally be identified as referring to a certain vendor and no such data shall be used for the purpose of any proceedings underneath the provisions of the Act. Â