In exercise of the powers conferred by sub-section (1) of Section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) , the State Government, hereby, makes the following further necessary amendment in the Chhattisgarh Value Added Tax Rules, 2006 with effect from 1st April 2016, namely:-

AMENDMENT

In the said rules,-

(1) In sub-rule (5) of the rule 3, for the words and parentheses "clauses (c)", the words and parentheses "clauses (b)" shall be substituted.

(2) In sub-rule (2) of rule 9,-

the words "or for sale outside the state" shall be deleted; and

(ii) proviso shall be deleted.

(3) In rule 22,-

(i) After clause (b) of sub-rule (1), the following shall be added, namely:-

"(c) The statement furnished under clause (b) of sub-section (1) of Section 19 may be revised once within one month from the last date prescribed for its filing."

(ii) In sub-rule (2), after the words and figure "in form 17", the words, figure and parentheses "and in form 18 prescribed in clause (c)" shall be inserted.

(iii) ln clause (b) of sub-rule (2), after the words and parentheses "clause (a)", the words and parentheses "or clause (b)" shall be inserted.

(4) In rule 35,-

(i) for sub-rule (l), the following shall be substituted, namely:-

'(1) Every registered dealer, other than a dealer to whom the provisions of sub-rule (2) apply, shall pay minimum 90 percent of quarterly tax payable within fifteen days of expiry of the quarter and shall pay balance tax within thirty days of expiry of the quarter."

(ii) for clause (b) of sub-rule (2), the following shall be substituted, namely:-

"(b) The dealer shall pay 90 percent of the balance amount of tax due for a quarter within fifteen days of expiry of the quarter and shall pay remaining balance amount of tax within thirty days of expiry of the quarter."

(5) For rule 57, the following shall be substituted, namely:-

57. Filing of memorandum of appeal.-

(1) Every appeal shall be in writing and shall specify,-

(a) the name and address of the appellant,

(b) the date of order against which it is made,

(c) the date on which order was communicated to the appellant, (d) clear statement of facts, without any argument or narration, the grounds and number it consecutively on which appeal is preferred,

(f) precisely the relief prayed for, and

(g) be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely,-

I ............................................. the appellant named in the above memorandum of appeal do, hereby, declare that what is stated therein are true to the best of my knowledge and belief.

(i) an authenticated copy of the impugned order, and

(ii) a copy of the challan in proof of payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of Section 48.

(3) An appeal against an order of assessment or against an order imposing penalty shall, far as possible, be in form 53.

(4) The memorandum of appeal shall be in duplicate and shall either be presented to the Appellate Authority or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post.

(5) When an appeal is presented by a person duly authorised by the appellant as required by sub-section (1) of Section 24, it shall be accompanied by a duly stamped letter of authority appointing him as such.

(6) The memorandum of appeal or an application for reference under Section 55 shall be presented by the appellant or the applicant or by his agent to the Registrar or Clerk of Court of the Tribunal during office hours at the Tribunal's headquarters or sent to it by registered post.

(7) An Appellate Authority shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order."

(6) For rule 59, the following shall be substituted, namely:-

"59. Summary rejection.-

(1) If the memorandum of appeal does not comply with all or any of the requirements of rule 57 or the appellant fails to pay in accordance with the provisions of sub-section (4) of Section 48 the tax and/or penalty in respect of which the appeal has been preferred, the appeal may be summarily rejected:

Provided that no appeal shall be summarily rejected under this sub-rule unless the appellant is given such opportunity, as the Appellate Authority thinks fit, to amend such memorandum of appeal so as to bring it into conformity with the requirements of rule 57.

(2) An appeal may also be summarily rejected on any other ground which should be reduced in writing by the Appellate Authority:

Provided that before an order summarily rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable opportunity of being heard.

(3) Where an appeal is summarily rejected under sube-rule (1) on the ground that the appellant had failed to pay, in accordance with the provisions of sub-section (4) of section 48, the amount of tax and/or penalty in respect of which the appeal has been preferred, The Appellate Authority may, where, it is subsequently brought to its notice that the said amount was paid before filing of the memorandum of appeal but the proof of payment was not furnished therewith, readmit the appeal."

(7) For rule 60, the following shall be substituted, namely:-

"60. Hearing.-

(1) If the Appellate Authority does not reject the appeal summarily, it shall fix a date for hearing the appellant or his duly authorised agent.

(2) The said authority may, at any stage, adjourn the hearing of an appeal to any other date.

(3) If on the date fixed for hearing or any other date on which the hearing may be adjourned, the appellant does not appear before the said authority either in person or through a person duly authorised by the appellant as required by sub-section (1) of Section 24, the said authority may dismiss the appeal or may decide it ex-parte, as it thinks fit.

(4) Where an appeal is dismissed or decided ex-parte under sub-rule (3), the appellant may, within thirty days from the date of communication of such order apply to the Appellate Authority for re-admission or rehearing of the appeal and if the Appellant Authority is satisfied that the appellant or a person duly authorised under sub-section (1) of Section 24, was prevented by a sufficient cause from appearing when the appeal was called for hearing, it may readmit or rehear the appeal upon such terms including terms as to cost and conditions as it may thinks fit."

(8) In rule 63,-

(i) In sub-rule (1), the words and figures "application for revision under Section 49" shall be deleted; and

(ii) Clause (iii) of sub-rule (1) shall be deleted.

(9) After rule 77, the following rule shall be added, namely:-

"77-A. Compounding of Offences.-

(1) The applicants shall make application for compounding of offence under Section 64-A of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) to the prescribed authority and shall produce the proof of deposit of amount of tax, which would have been payable by such person had he complied with the provisions of the Act, with the application.

(2) The prescribed authority shall pass an order within 3 months from the date of receipt of the application.

(3) In the opinion of the prescribed authority, if the application deserves to be rejected then before passing such order the applicant shall be given proper opportunity of being heard.

(4) Where the prescribed authority compounds an offence, such order-

(i) shall be in writing,

(ii) specify the offence committed,

(iii) specify the sum of money to be paid,

(iv) shall be served on the dealer who committed the offence, (v) shall be final and shall not be subject to any appeal.

(5) The dealer shall deposit the balance payable amount as per order within 30 days of receipt of order:

Provided that, if payment is not made within stipulated time the order shall be treated as ineffective."

(10) For the lists of purchases and sales below serial no. 22 in form 17, the following shall be substituted, namely:-

"(i) List of purchases from such registered dealers within the State on which input tax rebate has been claimed under Section 13

(ii) List of purchases from such registered dealers within the State on which input tax rebate has not been claimed under Section 13

(iii) List of sales to registered dealers within the State

(11) For the lists of purchases and sales listed in PART-C of form 18, the following shall be substituted, namely:-

"List of purchases from such registered dealers within the State on which input tax rebate has been claimed under Section 13

List of purchases from such registered dealers within the State on which input tax rebate has not been claimed under Section 13

List of sales to registered dealers within the State

By order and in the name of the Governor of Chhattisgarh

(A. P. Tripathi)

Special Secretary