Himachal Pradesh General Sales Tax (Amendment) Act, 1979*
| [Himachal Pradesh Act No. 12 of 1979]1 | [8th June, 1979] |
An Act further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968)
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Thirtieth Year of Republic of India as follows:-
1. For Statement of Objects and Reasons, see R.H.P. Extra., dt. 21-4-1979, p. 1538.
* Received the assent of the Governor, Himachal Pradesh on the 8th June, 1979 and was published in R.H.P. Extra., dated the 16th June, 1979, at p. 1931-1934.
1. Short title and commencement.- (1) This Act may be called the Himachal Tradesh General Sales Tax (Amendment), Act, 1979.
(2) Save as otherwise provided in this Act, it shall be deemed to have come into force on the 1st day of April, 1979.
2. Amendment of section 2.- For the sign "." occurring at the end of clause (p) of section 2 of the Himachal Pradesh General Sales Tax Act, 1968 (hereinafter referred to as the principal Act) the sign "." shall be substituted and after the clause "p" so amended the following clause "q" shall be added, namely:-
"(q) "surcharge" means the levy described in section 6-A of this Act."
3. Amendment of section 6.- (1) In the first proviso of sub-section (1) of section 6 of the principal Act (24 of 1968), for the existing words "except on item 25 thereof on which a tax at the rate of 20 paise in a rupee shall be levied, from such date as the Government may, by notification direct" the words "except on items 25 and 34 thereof on which a tax at the rate of 25 paise in a rupee shall be levied", shall be substituted.
(2) The amendment made in sub-section (1), in relation to item 34 of Schedule ‘A’ of the principal Act, shall be deemed to have been made with effect from the 1st day of February, 1979.
4. Insertion of new section 6-A.- After section 6 of the principal Act, the following section 6-A shall be inserted, namely:-
"6-A. Levy of surcharge.-
(1) There shall be levied, in the prescribed manner, surcharge at the rate of ten per cent on the total amount of tax payable under the Act:
Provided that the surcharge in relation to the sale of goods specified under item 34 of Schedule ‘A’ of the Act, shall be deemed to have been levied with effect from the 1st day of February, 1979:
Provided further that this surcharge shall not apply in respect of goods declared to be of special importance under section 14 of the Central Sales Tax Act, 1956 (47 of 1956) unless the ceiling rate as prescribed under section 15(a) of the aforesaid Act has been reached.
(2) The provisions of this Act shall, mutatis mutandis, apply in relation to the surcharge chargeable under sub-section (1)."
5. Amendment of section 12.- For sub-section (4) of section 12 of the principal Act, the following sub-section (4) shall be substituted, namely;-
"(4) Before a registered dealer furnishes the return required by sub-section (3), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India, or at the office of the District Excise and Taxation Officer, the full amount of tax due from him under the Act according to such returns and shall furnish along with the returns a receipt from such treasury, bank or office of the District Excise and Taxation Officer showing, the payment of such amount:
Provided that no payment of such amount shall be accepted at the office of the District Excise and Taxation Officer save through a bank draft payable at a local Scheduled Bank in favour of the assessing authority.
Explanation.-For the purposes of this sub-section "Scheduled Bank" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934)."
6. Amendment of section 14.- In section 14 of the principal Act,-
(a) after sub-section (1), the following new sub-section (1-A) shall be inserted, namely:-
(1-A). If the taxable turnover of a dealer registers an increase of fifteen per cent or upwards over the turnover of the preceding year as determined under this section and fulfills such other conditions as the State Government may deem fit to prescribe in this behalf, the assessing authority may dispense with the, presence of such dealer and the production of an evidence by him under sub-section (1).";
(b) for the existing sub-section (7), the following sub-section (7) shall be substituted, namely:-
"(7) The amount of any tax, penalty or interest payable under this Act shall be paid by the dealer in the manner prescribed by such date as may be specified in the notice issued by the assessing authority for the purpose and the date so specified shall not be less than fifteen days and not more than thirty days from the date of service of such notice:
Provided that the assessing authority may, with the prior approval of the Excise and Taxation Officer incharge of the district, extend the date of such payment, but not more than 90 days, or allow payment by monthly instalments not exceeding three, against an adequate security or a bank guarantee."
7. Amendment of section 16.- In section 16 of the principal Act, between the words "penalty imposed" and "under this Act", the words ‘or interest payable’ shall be inserted.
8. Insertion of new section 17-A.- After section 17 of the principal Act, the following new section 17-A shall be inserted, namely:-
"17-A. Payment of Interest.- (1) If any dealer fails to pay the amount of tax due from him as required by sub-section (4) of section 12, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due from him at the rate of one percent um per month from the date immediately following the last date for the submission of the return under sub-section (3) of that section, for a period of one month and thereafter at the rate of one and a half percentum, per month till the default continues.
(2) If the amount of tax or penalty due from a dealer is not paid by him within the period specified in the notice of demand or, if no period is specified within thirty days from the service of such notice, the dealer shall, in addition to the amount of tax or penalty, be liable to pay simple interest on such amount at the rate of one percentum per month from the date immediately following the date on which the period specified in the notice or the period of thirty days, as the case may be, expires, for a period of one month and thereafter at the rate of one and a half percentum per month till the default continues:
Provided that where the recovery of any tax or penalty is stayed by an order of any court, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable along with interest at the aforesaid rate on the amount ultimately found to be due and such interest shall be payable from the date the tax or penalty first become due.
(3) The amount of interest payable under this section shall-
(i) be calculated by considering if part of a month is more than fifteen days as one month and any amount if more than fifty rupees but less than one hundred rupees as one hundred rupees;
(ii) for the purposes of collection and recovery, be deemed to be tax under this Act;
(iii) be in addition to the penalty, if any, imposed under this Act."
9. Substitution of section 18.- For the existing section 18 of the principal Act, the following section 18 shall be substituted, namely:-
"18. Refund.- (1) The assessing authority either suo-moto or on application shall in the prescribed manner refund to a registered dealer any amount of tax, interest or penalty paid by such dealer under this Act,-
(a) if the amount of tax, penalty or interest so paid is in excess of the amount due from him under this Act; or
(b) if the amount of tax so paid is in respect of the sale or purchase of any declared goods and such goods are sold in the course of inter-State trade or commerce;
either by refund voucher or, at the option of the dealer, by adjustment of the amount so paid with the amount due from him, in respect of any other period:
Provided that the refund under clause (b) shall be subject to such conditions, as may be prescribed:
Provided further that no refund under this section shall be a Lowed unless the claim for refund is made within a period of three years from the date on which such claim accrues.
Explanation.- (1) For the purposes of this sub-section, the expression, "in the course of inter-State trade or commerce" shall have the meaning assigned to it by section 3 of the Central Sales Tax Act, 1956 (47 of 1956).’
(2) Notwithstanding anything contained in sub-section (1), the assessing authority shall first adjust the amount to be refunded towards the recovery of any amount due from the dealer on the date of such adjustment, and shall thereafter refund the balance, if any.
(3) Where any amount required to be refunded by the assessing authority to any person by virtue of an order issued under this Act is not refunded to him within ninety days of the date of the order, the dealer shall be entitled to get simple interest on such amount at the rate of one percentum per month from the date immediately following the date of expiry of the said period for a period of one month and thereafter at the rate of one and a half percentum per month till the refund is made:
Provided that for the purpose of calculation of the interest, if part of a month exceeds fifteen-days, shall be considered as one month and any amount less than one hundred rupees but exceeds fifty rupees shall be considered as one hundred rupees.
(4) If the delay in allowing refund within the aforesaid period of ninety to days is for reasons beyond the control of the assessing authority or attributable to the dealer, whether wholly or in part, the period of such delay shall be excluded from the period for which interest is payable.
(5) If any question arises whether any period is to be excluded for the purposes of calculation of interest under sub-section (4) the same shall be referred to the Commissioner or such other officer as the State Government may, by notification, appoint whose decision shall be final.
(6) Where an order allowing refund is the subject-matter of any appeal or further proceedings or where any other proceedings under this Act are pending, and the assessing authority is of the opinion that the refund is likely to adversely affect the recovery, the assessing authority may withhold the refund and refer the case to the Commissioner whose orders shall be final.
(7) The period during which the refund remains withheld under sub-section (6) shall be excluded for the purpose of calculation of interest under this section."
10. Amendment of section 19.- In clause (a) of sub-section (2) of section 19 of the principal Act,-
(a) for the words "ten rupees", the words "twenty-five rupees" shall be substituted;
(b) after the words "and price thereof" but before the sign "." the words "and further showing the states tax, the purchase tax and the surcharge involved" shall be inserted.
11. Amendment of section 40.- In sub-section (2) of section 40 of the principal Act, after clause (j), the following clauses (jj) and (jjj) shall be inserted, namely:-
"(jj) the conditions subject to which the presence of a dealer or production of evidence by him can be dispensed with under sub-section (1-A) of section 14;
(jjj) manner of payment of tax, penalty or interest, under sub-section (7) of section 14;".