Central Sales Tax (Assam) Rules 1957

No: -- Dated: Feb, 21 1957

The Central Sales Tax (Assam) Rules 1957

No. FTX 7/57/44. - In exercise of the powers conferred by sub-sections (3) and (4) of Section 13 of the Central Sales Tax Act, 1956 (No. 74 of 1956 and in suppression of the rules published under Notification No. FTX 7/57/38, dated the 21st February, 1957, the Governor of Assam is pleased to make the following rules, namely:

1. These rules may be called the Central Sales Tax (Assam) Rules 1957.

2. In these rules unless the context otherwise requires,-

(a) "Act" means the Central Sales Tax Act, 1956;

(aa) "Appellate Authority" in relation to any person appealing under sub-section (3-H) of Section 7 against an order passed by any officer, means the authority to whom an appeal against any order of such officer under the Act lies;

(aaa) "Assessing Authority" in relation to a dealer means the authority for the time being competent to assess the tax payable by the dealer under the Act;

(aaaa) "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957 made under sub-section (1) of Section 13;

(b) "Form" means a form appended to these rules;

(c) "Section" means a section of the Act;

(d) "Notified Authority" means the authority specified under sub-section (1) of Section 7;

(e) "General Sales Tax Act" means the Assam General Sales Tax Act, 1993.

(f) "Commissioner" means the Commissioner of Taxes appointed under Section 8 of the Assam General Sales Tax Rule, 1993.

(g) "Taxing Authority" means the officer or officers appointed under Section 8 of the Assam General Sales Tax Act, 1993.

(h) "Registered dealer" means the dealer registered under the Act.

(i) "Designated Bank" means any Scheduled Bank as defined in clause (e) of Section 2 of the Reserve Bank of India Act, 1934 designated by the Government of Assam by notification in the Official Gazette for the purpose of Rule 15.

(j) "Superintendent of Taxes" means the Superintendent of Taxes and Senior Superintendent of Taxes appointed under Section 3 of the Assam General Sales Tax Act, 1993.

3. (1) Security or additional security under Section 7 may be furnished by a dealer in any of the following manners, namely :

(a) by paying the entire amount of such security or additional security direct into the Government Treasury by means of challans; or

(b) by depositing with the authority who has required the furnishing of security or additional security, Government securities for the amount fixed by the said authority; or

(c) by depositing with such authority National Savings Certificates issued by the Government of India the face value of which is not less than the amount of security or additional security required, duly endorsed in favour of such authority; or

(d) by furnishing to such authority a guarantee from a Bank, approved in this behalf by the said authority, agreeing to pay to the State Government on demand, the amount of security fixed by the said authority; or

(e) by depositing such amount in the Pose Office Savings Bank and pleading the Pass Book to and depositing it with the said authority; or

(f) by furnishing a surety acceptable to the said authority by execution a surety bond.

(2) A surety bond under sub-rule (1) shall be in Form No. X and shall be submitted within such time as may be specified in the order requiring the furnishing of security or additional security.

(3) The deficiency referred to in sub-section (3-E) of Section 7 shall be made up by the dealer by furnishing security to the extent of the deficiency in the manner sated in sub-rule (1) and within such time as may be specified in the order passed in this behalf by the authority ordering forfeiture under sub-section (3-D) of Section 7 :

Provided that it shall not be necessary to give the dealer an opportunity of being heard before passing an order under this sub-rule.