THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
-

NOTIFICATION No. 300-F.T., Dated 20th February, 2006.-

In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rules,-
(1) in CHAPTER I,-

in rule 2, in sub-rule (1),-
(a) in clause (a), for item (v), substitute the following item:-
"(v). a person who does not fall into any of the categories as mentioned in items (i), (ii), (iii) and (iv), and who is permitted by the Commissioner, in writing, to act as such on behalf of dealers in accordance with the provisions of rule 209;";

(b) after clause (d), insert the following clause:-

"(dd) appropriate enrolling authority", in respect of transporter, carrier or transporting agent operating his business in West Bengal, as referred to in section 25, means-

(i) the Assistant Commissioner or the Sales Tax Officer, as the case may be, within whose jurisdiction the transport business of such transporter, carrier or transporting agent is situated or if such transporter, carrier or transporting agent has more than one place of such transport business in West Bengal, the Assistant Commissioner or the Sales Tax Officer within whose jurisdiction the chief branch or the head office of such business in West Bengal is situated, or

(ii) such other authority, who is competent to deal with an application for enrolment under section 25, as the Commissioner may authorise by an order in writing;";

(2) in CHAPTER III,-
(a) in rule 6, in sub-rule (1), for the words "within twenty-one days", substitute the words "ordinarily within twenty-one days";

(b) in rule 13, after sub-rule (2). insert the following sub-rule:-

"(3) Where, under these rules, any document requires the signature of the Principal Officer in respect of a registered dealer, such document may also be signed by the manager, or such other officer of the Company, as may be authorised in writing by the Principal Officer for such purpose.";

(3) in CHAPTER V,-
(a) in rule 19,-
(i) in sub-rule (2), for the words and figure "section 2 of the record" substitute the words and figure "section-2 of the Act";

(ii) in sub-rule (6),-

(A) for the words and figures "input tax rebate in the manner prescribed in rule 22."; substitute the words "input tax rebate";

(B) for the words, figures and brackets "tax was paid under sub-section (3) of section 16." substitute the words, figures and brackets "tax was paid under sub-section (3) of section 16:";

(C) after sub-rule (6), add the following provisos:-
"Provided that such dealer shall, within fifteen days from the date of his becoming ineligible to pay tax under sub-section (3) of section 16, submit to the appropriate assessing authority a statement in the forms as given in sub-rule (4) of rule 22:

Provided further that in respect of such a dealer, the provisions of rule 22 shall apply mutatis mutandis in the matter of his entitlement to input tax credit or input tax rebate on such stock of goods.";

(b) in rule 20, in sub-rule (1),-
(i) in clause (b), for the words and figures "tax paid by him under section 11 or, tax paid by him under section 12", substitute the words and figures "tax paid or payable by him under section 11 or tax paid or payable by him under section 12";

(ii) after clause (c), insert the following clause:-

"(ca) who is a contractor, of the tax paid by him, to a registered sub-contractor, on execution of works contract by such sub-contractor, which is otherwise considered as tax on purchases paid by such contractor according to the provisions of sub-section (1) of section 14, or";

(i) in sub-rule (3),-

(A) in the second proviso, for the words "basis as referred to in the first proviso.", substitute the words "basis as referred to in the first proviso:";

(B) after the second proviso, add the following proviso with effect from the first day of April, 2005:-

"Provided also that if the goods lying in stock are those on which a registered dealer has already enjoyed set-off of tax under any of the provisions of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), no input tax credit or input tax rebate shall be available on such stock of goods.";

(ii) in sub-rule (4), for the words "within thirty days from the appointed day,", substitute the words "within thirty days,";

(iii) for sub-rule (5), substitute the following sub-rule:-

"(5) Where the value of goods declared in the statement referred to in sub-rule (4), exceeds, rupees twenty lakh in case of a reseller or, rupees ten lakh in case of a manufacturer or works contractor, such value shall be certified by a practicing Chartered Accountant.";

(iv) in sub-rule (6), for the words "within the first quarter of the year commencing on and from the appointed day", substitute the words and figures "within the 31st day of August, 2005";

(d) in rule 22,-

(i) in sub-rule (4), for the format in statement (c), substitute the following format :-

"(c) break-up of value of semi-finished goods and finished goods of a manufacturer.

Raw materials consumed

Consumable stores consumed

Others, if any

Direct Labour

Over head

Total

Input tax credit/input tax rebate claimed

Purchase from West Bengal

Purchase from outside West Bengal

Purchase from West Bengal

Purchase from outside West Bengal

On raw materials

On consumable stores

Total

Tax charged

Tax not charged

Exemption

Tax charged

Tax not charged

Exemption

Semi finished goods

Finished goods

Total

Certified that the details given above are true to the best of my knowledge.

Signature________________________________

Name________________________________

Status________________________________

N.B. Enclose work-sheet for calculations";

(ii) in sub-rule (5), substitute the following sub-rule:-

(iii) omit sub-rule (6);

(iv) for sub-rule (7), substitute the following sub-rule:-

"(7) After submission of the statement referred to in sub-rule (4) by a registered dealer, the appropriate assessing authority may make an order determining the amount of input tax credit or input tax rebate that such dealer is entitled to enjoy upon such stock of goods and if the amount so determined is less than the amount claimed by such dealer in the statement submitted under sub-rule (4), such appropriate assessing authority shall communicate the order to such dealer within six months from the date of submission of the statement referred to in sub-rule (4):

Provided that if any mistake or incorrect statement is found in the statement submitted by such dealer under sub-rule (4) or in the order of the appropriate assessing authority, as the case may be, resulting in excess claim or excess allowance of input tax credit or input tax rebate in respect of such stock of goods, the amount of input tax credit or input tax rebate that such dealer is entitled to enjoy upon such stock of goods may be re-determined in accordance with the provisions of these rules.";

(v) for sub-rule (8), substitute the following sub-rule:-

"(8) The input tax credit or input tax rebate on the stock of goods as referred to in sub-rule (1), shall be allowed from the first day of the month following the month in which the statement referred to in sub-rule (4) is submitted by the registered dealer:

Provided that if a registered dealer has enjoyed input tax credit or input tax rebate in excess of the amount that such dealer is entitled to enjoy upon such stock of goods as determined or re-determined under sub-rule (7). such excess amount shall be reverse credited in the month in which the communication about such determination or re-determination is received by such dealer.":

(e) in rule 23, in sub-rule (4), after Explanation II, add the following Explanation:-

"Explanation III.- Where the input tax credit to be reversed is to be calculated in respect of transfer of goods as per the provision of clause (a), or clause (b), of sub-section (7) of section 22, 'A' shall be input tax credit or input tax rebate enjoyed up to four per centum in a 'period'.";

(4) in CHAPTER VI,-
(a) in PART I,-
(i) in rule 26,-
(A) in sub-rule (1), omit the second proviso;

(B) in sub-rule (2), for the fomula-

	"Maximum retail price of (he goods (inclusive of tax)
		X Rate of tax
	100 + Rate of tax",

substitute the following formula:-

	"Maximum retail price of the goods (inclusive of tax)
	_________________________________	X Rate of tax";
	100 +Rate of tax

"(3) Where a dealer, not being a dealer enjoying the payment of tax at compounded rate under sub-section (3) of section 16 or under sub-section (4) of section 18, sells any goods, other than goods on which tax is payable on maximum retail price under sub-section (4) of section 16, and the amount of sale value shown in the invoice or bill or cash memorandum issued for such sale is inclusive of sale-price and tax. he may, while arriving at the aggregate of sale-price for determining his turnover of sale under sub-section (1) of section 16 on which tax is payable by him, deduct from such sale value the amount arrived at by applying the following formula:-

	Sale value of the goods (inclusive of tax)
	_________________________________	X Rate of tax";
	100 +Rate of tax

Explanation.- In calculating the amount of tax to be deducted by applying the formula under this sub-rule, the amount obtained on actual calculation shall be rounded off to the nearest multiple of one rupee and for this purpose, whose such amount contains a part of one rupee and if such part is more than fifty per centum of one rupee, it shall be increased to one rupee and if such part is less than fifty per centum of one rupee, it shall be ignored.";

(ii) in rule 27,-
(A) in sub-rule (1), for the words ", who upon manufacturing any goods in West Bengal, transfers such goods other than tea,", substitute the words "transfers goods";

(B) in sub-rule (3), for the words, letter, figures and brackets "under the clause (d) of sub-section (1) of section 16, from his turnover of sales that part of his turnover of sales of goods manufactured in his newly set up small-scale industrial unit, from which ninety-five per centum of output tax is payable", substitute the words, letter, figures and brackets "under the clause (c) of sub-section (1) of section 16, from his turnover of sales the part of his turnover of sales of goods manufactured in his newly set up small-scale industrial unit";

(b) in PART II,

in rule 29, in the marginal note, for the words, letter, figures and brackets "under clause (d) of sub-section (1) of section 12", substitute the words, letter, figures and brackets "under clause (c) of sub-section (1) of section 12,";

for rule 30, substitute the following rule:-

"Deduction for charges towards labour service and other like charges actually incurred.

(1) Subject to the production of books of accounts, records and other proofs before the appropriate assessing authority on demand by such authority, a dealer liable to pay tax under section 14, may, for the purpose of determining his taxable contractual transfer price on which tax is payable during any period, deduct under clause (b) of sub-section (2) of section 18, from contractual transfer price received or receivable, the amount of the following charges actually incurred by such dealer-

(a) labour charges for execution of works contract;

(b) charges for planning, designing and architect's fee;

(d) cost of consumables such as water, electricity, fuel etc. used in the execution of works contract, the property in which is not transferred in the course of execution of the works contract:

(e) cost of establishment of the contractor to the extent it is related to supply of labour and services:

(f) other similar expenses related to supply of labour and services: and

(g) profit earned by the contractor to the extent it is related to supply of labour and services subject to furnishing of profit and loss account of the worksite.

(2) Where in cases, the amounts referred to in clause (a) to clause (g) of sub-rule (1), or the taxable contractual transfer price for application of proper rate of tax, are not ascertainable from the books of accounts and records maintained by the dealer or where a dealer does not maintain books of accounts and records worthy of credence as found by the assessing authority, the taxable contractual transfer price and the application of different rates of tax thereon, may be determined under sub-section (3) to section 18-

(i) after deducting, from contractual transfer price, amounts of contractual transfers as provided in clause (a), clause (c) and clause (d) of sub-section (2) of section 18, and then

(ii) the balance of contractual transfer price, after deduction as referred to in (i), may be apportioned, to arrive at the taxable contractual transfer price, after deducting the amount calculated at the rate specified in column (3) of the TABLE below for different type of contracts, and different rate of taxes shall be applicable on such percentages as mentioned in column (4) of the TABLE, of such balance of contractual transfer price:-

TABLE

Serial No.	Typeo of contract	Deduction towards labour, service and other like charges at the rate of	Percentage of total value of contract taxable at the rate of
(1)	(2)	(3)	(4)
		Per centum	4 per centum	12.5 per centum
1.	Fabrication and installation of plant and machinery.	25	25	50
2.	Fabrication and erection of structural works of iron and steel including fabrication, supply and erection of trusses, purloins and other similar items.	15	45	40
3.	Fabrication and installation of cranes and hoists.	15	25	60
4.	Fabrication and installation of elevators (lifts) and escalators.	15	20	65
5.	Fabrication and installation of rolling shutters and collapsible gates.	15	45	40
6.	Civil works like construction of buildings, bridge, roads, dams, barrages, canals and diversions.	25	20	55
7.	Installation of doors, door frame, windows, frames and grills.	20	10	70
8.	Supply and fixing of tiles, slabs, stones and sheets.	20	Nil	80
9.	Supply and installation of air conditioners and air coolers.	15	5	80
10.	Supply and installation of an air conditioning equipment including deep freezers cold storage plants, humidification plants and di-humidors	15	5	80
11.	Supply and fitting of electrical goods, supply and installation of electrical equipments including transformers.	15	5	80
12.	Supply and fitting of furniture and fixtures, partitions including contracts for interior decoration and false ceiling.	20	5	75
13.	Construction of railway coaches and wagons.	20	50	30
14.	Construction or mounting of bodies of motor vehicle and construction of trailors.	20	30	50
15.	Sanitary fitting for plumbing drainage or sewerage.	25	15	60
16.	Laying under-ground surface pipeline cable and conduits.	30	10	60
17.	Dying and printing of textiles.	30	Nil	70
18.	Supply and erection of weighing machine and weigh bridge.	15	30	55
19.	Painting, polishing and white washing.	30	Nil	70
20.	Printing other than those mentioned elsewhere in the TABLE.	20	80	Nil
21.	All other contract not mentioned / specified from serial No. 1 to 20.	20	15	65

(5) after CHAPTER VI, insert the following CHAPTER,-

"CHAPTER VIA

Declarations and other evidences in support of a dealer's claims for deductions from turnover of sales under clause (b) of sub-section (1) of section 16 and authorities from whom, and the manner in which, declaration forms to be obtained, restrictions and conditions for use of such forms and fine for misuse of such forms and fine for contravention of the provisions.

"30C. Declaration and evidence for deduction of sales immediately preceding export of goods.

(1) Subject to the provisions of rule 30D, where a dealer, not being a dealer who has exercised option to pay tax at compounded rate under sub-section (4) of section 16 or under sub-section (3) of section 18, claims to have made sale of goods in West Bengal immediately preceding the sale in the course of export within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act. 1956 (74 of 1956) and intends to claim deduction under clause (b) of sub-section (1) of section 16 of such sales from his turnover of sale, he shall, on demand by the appropriate auditing authority or the appropriate assessing authority, furnish a declaration in Form 12A duly filled in and signed by the purchasing registered dealer along with evidence therefor referred to in the Schedule to such declaration.

(2) The declaration in Form 12A shall be obtained from the appropriate assessing authority or the officer authorised by the Commissioner for such purpose as referred to in rule 301, in accordance with the provision of the rule 30H by the purchasing dealer to whom a sale referred to in sub-rule (1) is made.

(3) The purchasing dealer shall certify in the declaration in Form 12A, inter alia, that the goods purchased from the selling dealer referred to in sub-rule (1) have been exported out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956):

Provided that no single declaration in Form 12A shall cover particulars of more than one transaction of sale of goods, which have been exported by the purchasing dealer out of the territory of India.

(4) Any declaration in Form 12 A furnished by the selling dealer in contravention of the provision of sub-rule (2), or sub-rule (3), of this rule or rule 30E, in respect of the last sale immediately preceding the sale in the course of export, shall not entitle the selling dealer to claim deduction under clause (b) of sub-section (1) of section 16 in respect of sales referred to in sub-rule (1).

30D. Time limit for furnishing declarations before the audit or assessing authority.

The declaration in Form 12A shall he furnished by a dealer before the audit or the appropriate auditing authority or the assessing authority at any time on or before the date of hearing for audit under section 43 or assessment under section 46, or section 48 by such authority:

Provided that if the appellate or revisional authority is satisfied that the dealer concerned was prevented by sufficient cause from furnishing such declaration within the time as aforesaid, before the appropriate assessing authority, such appellate or revisional authority may, for reasons to be recorded in writing, allow the dealer to furnish such declaration up to the time of hearing of appeal or revision, as the case may be.

30E. Inadmissibility of declaration in certain cases.

Any claim by a dealer for deduction under clause (b) of sub-section (1) of sub-section (1) of section 16, shall not be admissible if he accepts from any dealer who issues declaration in Form 12A-

(i) which has not been duly obtained by the issuing dealer in accordance with the provisions of this chapter, or
(ii) which is reported to have been lost, stolen or destroyed from the custody of any other registered dealer, or

(iii) which has been cancelled under rule 30K, by the Commissioner or any other authority appointed under sub-section (1) of section 6 including the appropriate assessing authority of the issuing dealer, or
(iv) which has been declared obsolete and invalid by the Commissioner under rule 30M:

30F. Exemptions from furnishing declarations for reported loss of declaration due to fire of flood.

(1) Subject to the compliance of the conditions prescribed in rule 30K, where on account of loss of any declaration due to fire or flood, a dealer is not in a position to substantiate his claim in terms of clause (b) of sub-section (1) of section 16, and where he requires an order of the Commissioner to exempt him from furnishing such declaration, such dealer may, ordinarily within six months from the date of fire or flood, as the case may be, make an application in writing to the Commissioner requesting him to pass an order in this matter.

(2) In his application to the Commissioner under sub-rule (1), the dealer shall furnish, inter alia, the following particulars: -
(a) the periods of return to which the claim relates;

(b) nature of claims covered by the declarations specifying the relevant provisions of the Act and the rules;

(c) amount of the claims for each return period under different provisions of the Act for which declarations are claimed to have been lost;

(d) the nature of alternative evidence, in lieu of declarations claimed to have been lost, including certificate from the registered dealer to whom goods were sold stating therein the amount and nature of purchases;

(e) particulars of report, if any, lodged with local police station or particulars of any report of fire service station or any other authority;

(f) extent of damage caused by fire or flood on the basis of certificate from the authorities concerned;

(g) any other evidence which the dealer wishes to adduce.

(3) The Commissioner may, on an application made by a dealer under sub-rule (1), make or cause such enquiries as he considers necessary or call for any evidence from the dealer or any other person or authorities which may be deemed necessary for disposal of such application.

(4) Where the Commissioner is satisfied that the dealer is not in a position to furnish the declarations refered to in rule 30C, on account of loss of such declaration due to fire or flood, the Commissioner may, by an order in writing, exempt such dealer from furnishing such declarations, subject to conditions, if any, as he may specify in the said order:

Provided that the Commissioner may refuse to exempt any dealer from furnishing declaration where the dealer is found to have not furnished return relating to claims for deductions from his turnover of sales under clause (b) of sub-section (1) of section 16.

30G. Authority to whom and the manner in which applications for obtaining declaration forms to be made.

(1) A registered dealer may for obtaining declaration form referred to in rule 30C, make an application in Form 17 together with the annexure to such application duly obtaining declaration signed by him, to the appropriate assessing authority.

(2) While making an application referred to in sub-rule (1), the applicant shall state his requirement of declaration form, the number of declaration form issued to him on the last two occasions and the details of the unused declaration forms held in stock, if any.

(3) The applicant shall furnish a statement in duplicate in Form 17A, duly filled in and signed by him, in respect of issue of declaration forms received on the previous occasion, showing details of stock of such forms, if any, and produce the counterfoils of such forms before the authority referred to in sub-rule (1) and satisfy the said authority, whenever required, the bona fide use of such declaration form as shown in the statement in Form 17A:

Provided that where the use or requirement of declaration forms appears not to be in order, the appropriate assessing authority may call for the relevant documents.

30H. Manner in which and conditions subject to which, declarations in Form 12A are to be issued.

(1) If the appropriate assessing authority is satisfied that-

(a) the particulars furnished in the application for declaration forms are in order,

(b) the applicant has made born fide use of declaration forms issued to him on the previous occasion, and

he shall, subject to the conditions prescribed hereinafter in this rule, issue declaration forms to the applicant as required by him:

Provided that if the appropriate assessing authority is of the opinion that the number of declaration forms applied for is not justified, he may, by making a speaking order, issue forms in such number as would satisfy the immediate requirement of the applicant.

(2) If the appropriate assessing authority is satisfied that the particulars furnished in the application for declaration forms are incorrect, or the applicant has not made bona fide use of declaration forms issued to him on the previous occasions, or that the applicant has no bona bide requirement of declaration forms applied for or that the applicant has failed to comply with an order demanding security from him under section 26, he shall, after giving the applicant a reasonable opportunity of being heard, reject such application by an order in writing.

(3) If the applicant at the time of making an application for declaration forms, has defaulted in-

(a) furnishing any return under the Act or under the Central Sales Tax Act. 1956 (74 of 1956) together with receipted challan showing payment of tax payable according to such return for the furnishing of which the prescribed date or the date extended by the Commissioner has expired, or
(b) furnishing any receipted challan showing payment of interest payable by him under section 33 or section 34,

the appropriate assessing authority shall, after giving reasonable opportunity to the applicant or his authorised representative of being heard, withhold, by an order in writing, the issue of declaration forms to him until such time as the dealer furnishes return together with the receipted challan showing payment of tax according to such return and interest, if any, payable thereon:

Provided that where the dealer gives an undertaking to the appropriate assessing authority that he shall pay up arrears of tax and interest referred to in clause (a), or clause (b) in one lump sum or in instalments, such authority may, instead of withholding issue of declaration forms, subject to such terms and conditions as he may think fit, issue declaration forms in such number as may satisfy, in his opinion, the immediate requirement of the dealer.

(4) If, upon scrutiny or on verification of any return furnished by the applicant under the Act or the Central Sales Tax Act, 1956 (74 of 1956), the appropriate assessing authority is satisfied that the applicant has furnished incorrect statement of his turnover of sales, or turnover of purchases of goods, or incorrect particulars of his sales, or purchases of goods in such return, he shall, for reasons to be recorded in writing, withhold the issue of declaration forms to the applicant until, such time as he furnishes a receipted challan from the Government treasury or the Reserve Bank of India showing payment of that much amount of tax he has withheld by furnishing such incorrect statement of his turnover of sales or turnover of purchases of goods or incorrect particulars of his sales or purchases of goods in such return.

(5) Where the appropriate assessing authority does not pass any order rejecting any application for declaration forms under sub-rule (2), or withhold the issue of declaration forms on any application under sub-rule (3), or sub-rule (4), he shall issue the required number of declaration forms or such number of declaration forms as it may, in his opinion, satisfy the immediate requirement of declaration forms of the applicant.

(6) Notwithstanding any order passed, or action taken, by the appropriate assessing authority withholding issue of declaration forms under sub-rule (3), or sub-rule (4) on the application referred to in sub-rule (1), the Commissioner or any officer, not being the appropriate assessing authority, authorised in this behalf by the Commissioner, may, for reasons to be recorded in writing, proceed to dispose of the said application for declaration forms, or direct the appropriate assessing authority by an order to issue such number of declaration forms of such categories in such manner and within such time and on fulfillment of such terms and conditions by the applicant as may be specified in the order.

30I. Commissioner's power to transfer or withdraw any application for declaration forms.

Notwithstanding that the authority to dispose of an application for declaration forms lies with the appropriate assessing authority, the Commissioner may, on an application, withdraw to himself or transfer to a Special Commissioner, an Additional Commissioner or a Deputy Commissioner, for reasons to be recorded in writing, any aplication for declaration forms made to the appropriate assessing authority under sub-rule (1) of rule 30G or allow the applicant to make an application for declaration forms to him, or such Special Commissioner, or such Additional Commissioner, or such Deputy Commissioner as the Commissioner may direct by an order in writing in this behalf, for disposal of such application for declaration forms in accordance with the provisions of rule 30G or rule 30H.

30J. Prohibition of unauthorised transfer of declaration forms.

No registered dealer having obtained declaration form on application under sub-rule (1) of rule 30G, shall transfer any such form to any person otherwise than in pursuance of a transaction of sale, or purchase, as the case may be, for the purpose other it was obtained.

30K. Reporting of loss or destruction of declaration forms to the assessing authority.

(1) If any declaration form obtained under rule 30H by a registered dealer is lost or stolen from the custody of such registered dealer, or such declaration form is destroyed in his custody, such registered dealer shall immediately report the fact of such loss, theft or destruction to the appropriate assessing authority and make proper entries thereof in the remarks column of the relevant register in Form 17B.

(2) All declaration forms reported under sub-rule (1) by a dealer to have been lost, or stolen from his custody, or destroyed, shall be cancelled by the appropriate assessing authority within two working days and the fact of such cancellation shall be reported to the Commissioner by him within three working days of such cancellation.

30L. Surrender of unused declaration forms to the appropriate assessing authority for cancellation.

(1) When the certificate of registration of a registered dealer is cancelled such registered dealer shall surrender forthwith to the appropriate assessing authority all unused declaration forms held by him or lying in stock.

(2) All declaration forms surrendered by a registered dealer under sub-rule (1) shall be cancelled by the appropriate assessing authority within two working days from the date of such surrender and the fact of such cancellation shall be reported by him to the Commissioner within three working days of such cancellation.

30M. Commissioner's power to declare declaration forms of particular series or colour obsolete and invalid.

(1) The Commissioner may, by notification published in the Kolkata Gazette, declare declaration forms of particular series are obsolete and invalid with effect from such date, not being less than fifteen days from the date of publication of such notification, as may be specified in the notification.

(2) On publication of the notification referred to in sub-rule (1) all registered dealers who are in possession of declaration forms declared obsolete and invalid under that sub-rule, shall surrender to the appropriate assessing authority all such declaration forms before the date specified in this behalf in such notification.

30N. Bar on issue of certain declaration forms.

No registered dealer shall issue declaration in Form 12A covering any sale referred to in clause (b) of sub-section (1) of section 16,-

(a) which has not been duly obtained by him from the appropriate assessing authority or any other authority referred to in this chapter, or

(b) which is reported to have been lost, stolen or destroyed from the custody of any other registered dealer, or

(c) which has been cancelled under rule 30K by the Commissioner or any other authority appointed under sub-section (1) of section 6, including the appropriate assessing authority of the dealer, or

(d) which has been declared obsolete and invalid by the Commissioner under rule 30M.

30O. Punishment for contravention of the provisions of rules with respect to declaration forms.

(1) Where any registered dealer contravenes the provisions of rule 30J, or rule 30K, or rule 30L or rule 30M, or rule 30N, such dealer shall be punishable with a fine, not exceeding five hundred repees.

(2) All offences punishable under this rule shall be cognizable and bailable and no court inferior to that of a Judicial Magistrate of the first class or of a Metropolitan Magistrate shall try any such offence.

30P. Registers to be maintained with respect to declaration forms.

(1) A registered dealer obtaining declaration form under rule 30F shall maintain a register in Form 17B for declaration in Form 12A.

(2) The register in Form 17B referred to in sub-rule (I) containing up-to-date account of declaration forms together with the counterfoils of the used declaration forms and the unused declaration forms shall be kept at his place of business and be made available at all reasonable times for inspection by the Commissioner, or Special Commissioner, or Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the Commissioner.";

(6) in CHAPTER VII,-
(a) in rule 31.-
(i) in clause (a), for the word "invoice", substitute the words "tax invoice or invoice,":

(ii) in clause (d), for the word "invoice", substitute the words "tax invoice or invoice,";

(iii) in the proviso,-
(A) for the words "audit officer", substitute the words "audit authority";

(B) for the words "assessing authority", substitute the words "assessing authority or audit authority, as the case may be.";

(b) in rule 32, in sub-rule (1), in clause (b). in sub-clause (ii), for the words "authorised by him", substitute the words "authorised by him, and"; "--

(7) in CHAPTER VIII.-
(a) in PART I,

in rule 34, in sub-rule (5),-
(i) for the words and figure "Form No. 14", substitute the words, figures and letters "Form No. 14, or Form No. 14A, or Form No. 14B, or Form No. 14C";

(ii) omit the entry against clause (c);

(b) in PART II -
(i) in rule 38 -
(A) in sub-rule (2), for the words "for a year", substitute the words "for a year or part of a year";

(B) in sub-rule (3),-
(I) for the words "for a year", substitute the words "for a year or part of a year";
(II) for the words "for such year", substitute the words "for such a year or part thereof;

(C) in sub-rule (4),-
(I) for the words "for a year", substitute the words "for a year or part of a year";
(II) add the following provisos:-

"Provided that a registered dealer intending to exercise his option to pay tax in accordance with the provisions of clause (c) of sub-section (3) of section 16, shall submit Form No. 16 within thirty days from the date of receipt of certificate of registration:

Provided further that a dealer who is deemed to have been registered under subsection (3) of section 23 or has been registered under section 24 within the 31st day of May, 2005, as the case may be, may exercise his option by submitting the Form No. 16, within the 31st day of July, 2005.";

(D) in sub-rule (8),

(I) for the words "who is permitted", substitute the words "who has exercised option";
(II) for the words "in a year", substitute the words "in a year or part of a year";

(ii) in rule 39, in sub-rule (4), add the following proviso:-

"Provided that a dealer who is deemed to have been registered under sub-section (3) of section 23 or has been registered under section 24, within the 31st day of May, 2005, as the case may be, may exercise his option by submitting the Form No. 16, within the 31st day of July, 2005.";

(i) after sub-rule (1), insert the following sub-rule:-

"(1A) A dealer may adjust the amount of excess payment, if any, shown in the notice in Form 20 issued to him after scrutiny of a return, with the amount of net tax or interest payable by him according to a return in respect of any subsequent period within the relevant year in respect of a return period of which the notice in Form 20 showing excess payment has been issued.";

(ii) after sub-rule (2), insert the following sub-rule:-

"(2A) Where the amount of payment of tax is in excess of net tax payable according to any return submitted by a dealer for a return period and if no claim for refund for such excess payment of a tax is made in respect of such return period, the amount of excess payment of tax according to such return may be carried over to the next return period for adjustment, subject to a condition that such next return period also falls within the same accounting year.";'

(d) in PART V, in rule 49.-

(i) in sub-rule (1), for the words "appropriate assessing authority", substitute the words and brackets "Deputy Commission Assistant Commissioner. Sales Tax Officer as the case may be. Authorised by the Commissioner in this behalf (hereinafter referred to in this rule as authorised officer)";
(ii) in sub-rule (2). for the words "appropriate assessing authority", substitute the words "authorised officer";

(iii) in sub-rule (4), for the words "assessing authority". substitute the words "authorised officer":
(iv) in sub-rule (5). for the words "appropriate assessing authority", substitute the words "authorised officer";

(8) In CHAPTER IX -

(a) in PART I,-

(i) in rule 52, for the words "The appropriate Deputy Commissioner", substitute the figure, words and brackets "(1) The appropriate Deputy Commissioner";

(ii) in rule 53. in sub-rule (3).-

(A) for the words, figures and brackets "shall be shown in column (2) of the Table below on the basis of different types of dealer as mentioned in column (1)", substitute the words, figures and brackets "is shown in column (3) of the Table below on the basis of different types of dealers as mentioned in column (2)";

(B) in the Table, in the entry in column (2), against serial No. 7 in column (1), for the words, figures and brackets "or sub-section (4), of section 16", substitute the words, figures and brackets "of section 16 or sub-section (4) of section 18";

(iii) in rule 54, in sub-rule (3). for the words "bills or waybills", substitute the words "bills, waybills or other documents and records";

(b) in PART II,-

(i) in rule 56.-
(A) in sub-rule (1), for the words, figures and brackets "sub-rule (3) and sub-rule (4)", substitute the words, figures and brackets "sub-rule (4) and sub-rule (5)";

(B) in sub-rule (3), for the words, figures and brackets "sub-rule (3) and sub-rule (4)", substitute the words, figures and brackets "sub-rule (4) and sub-rule (5)";

(ii) in rule 60,

for the words, figures and brackets "sub-section (1) of section 48", substitute the words, figures and brackets "sub-section (1) of section 49";

(iii) in rule 61, in sub-rule (2),-
(A) for the words, letters and brackets "provisions of clause (a) or clause (b), as the case may be, of," substitute the words "provisions of";

(B) for the words, date of service of notice specified in the notice", substitute the words "date of service of notice of";'

(i) in rule 76,-

(A) in the marginal note, for the words, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(B) in sub-rule (3), for the words "Refund Payment Order (Cash or cheque)", substitute the words "Refund Payment Order (Cash) or cheque";

(ii) in rule 77,-

(A) in sub-rule (1), in the Table against serial No. 17 in column (1), for the entry relating thereto in column (2), "The Consulate of Nepal in Kolkata", substitute the entry "The Royal Nepalese Consulate General in Kolkata and his consular offices.";

(B) in rule (2). for the words "Commissioner or person", substitute the words "Commissioner or Additional commissioner or Deputy Commissioner or Assistant Commissioner";

(C) in sub-rule (3). for the words "Commissioner or person", substitute the words "Commissioner or Additional Commissioner or Deputy Commissioner or Assistant Commissioner";

(D) in sub-rule (4), for the words "Commissioner of person the officer authorised by him", substitute the words "Commissioner or Additional Commissioner or Deputy Commissioner' or Assistant Commissioner authorised in this behalf;

(9) In CHAPTER XI,-
(a) in PART A,-
(i) in rule 87.-
(A) in sub-rule (1), for the words and figures "clause (18) of section 2". substitute the words and Figures "clause (18) of section 2 and on which input tax credit as per the provisions of section 22 is available";

(B) in sub-rule (5) for the words "accepted principles", substitute the words "accepted principles of accounting";

(ii) in rule 91.-

for sub-rule (5) substitute the following sub-rule:-

"(5) If any dealer required to issue a tax invoice, referred to in sub-section (1) of section 64, has more than one place of business, or more than one sales-counter, or more than one type of sale, and if such a dealer intends to issue tax invoice with more than one different serials, he shall maintain and issue separate serially numbered tax invoices assigning separate distinct prefix thereon for each such place of business, or for each sales-counter, or for each type of sale, as the case may be, for a particular accounting period and shall inform the appropriate assessing authority in writing, within seven days of use of such different serials, about the nature, basis and other details of the different prefixes used by him in respect of tax invoice:

Provided that if any such dealer makes any change in the nature, basis and other details of the different prefixes used by him in respect of tax invoices, he shall inform the appropriate assessing authority, in writing, with seven days of such change:

Provided that if the nature, basis, and other details of the serials and different prefixes used by a dealer in respect of tax invoices is not found satisfactory to appropriate assessing authority, he may direct the dealer, for reasons to be recorded in writing, to change the same accordingly.";

(iii) in rule 92, after sub-rule (2), insert the following sub-rules:-

"(2A) If any dealer required to issue invoice or bill or cash memorandum, referred to in section 64, has more than one place of business, or more than one sales-counter, or more than one type of sale, and if such a dealer intends to issue invoice, or bill, or cash memorandum with more than one different serials, he shall maintain and issue separate serially numbered invoices, or bills, or cash memorandum assigning separate distinct prefix thereon for each such place of business, or for each such sales counter, or for each such type of sale, as the case may be, for a particular accounting period and shall inform the appropriate assessing authority, in writing, within seven days of use of such different serials, about the nature, basis and other details of the different prefixes issued by him in respect of invoices, or bills, or cash memorandums:

Provided if any such dealer makes any change in the nature, basis and other details of the different prefixes used by him in respect of invoices or bills or cash memorandums, he shall inform the appropriate assessing authority, in writing, within seven days of such change.

(2B) Every dealer, refered to in the first proviso to sub-section (1) of section 64, shall, while issuing an invoice, or bill, or cash memorandum as mentioned in the said proviso, show in such invoice, or bill, or cash memorandum, inter alia, the following particulars:-
(a) name and full address of the selling dealer,

(b) telephone number, e-mail address, fax number, if any, of the selling dealer,

(d) date of sale;

(e) date of challan or despatch, as the case may be;
(f) description and quantity of goods sold;

(g) sale-price of goods sold, if shown separately;
(h) rate of tax and amount of tax charged, if shown separately;
(i) total amount of the invoice, or bill, or cash memorandum:

(j) signature of the selling dealer or his regular employee, duly authorised by him for such purpose:

Provided that the total amount shown in such invoice, or bill, or cash memorandum, may be inclusive of sale-price and tax, in respect of sales of taxable goods, and in such case, the selling dealer should mention and inscribe the words, "INCLUSIVE OF VALUE ADDED TAX" in bold script on such invoice, or bill, or cash memorandum.";

(b) in PART B, in rule 95-
(i) in sub-rule (3),-
(A) for the words "proviso to the aforesaid section:", substitute the words "proviso to the aforesaid section.":

(B) omit the proviso:

(ii) for sub-rule (4), substitute the following sub-rule:-
'(4) If any dealer, casual dealer or person from whom any accounts, registers or documents, including those in the form of electronic records or any computer or electronic media, have been seized under section 67, does not take delivery of such accounts, registers or documents, including those in the form of electronic records or any computer or electronic media within the time specified in the notice issued in this behalf, or within such further time as may be deemed fit and proper, the authority who has in his custody such accounts, registers or documents, including those in the form of electronic records or any computer or electronic media, may destroy them without further notice to such dealer, casual dealer or person.

Explanation.- For the purpose of the sub-rule, "further time" shall ordinarily mean not more than two adjournments.';

(10) In CHAPTER XII -
(a) in PART I -
(i) in rule 99, in sub-rule (2), after clause (c), insert the following clauses:-

"(d) where such consignments of goods is consigned by defence group under the Ministry of Defence, Government of India;

(e) where such consignment of goods is for bond to bond transfer by customs group where the goods are moved under seal of Customs Department subject to the submission of declaration in duplicate, for counter-signature by check post authority at the time of entry of the goods, in the following format:-

DECLARATION
Original/Duplicate

[See clause (e) of sub-rule (2) of rule 99]

No...............................

Date ...............................

In accordance with the provision of clause (e) of sub-rule (2) of rule 99 of West Bengal Value Added Tax Rules, 2005, I/We hereby declare that the following consignment of goods is to be imported into West Bengal through ........................................ (the name of the checkpost) check post for despatch to........................................ (name of the place outside West Bengal) otherwise than by way of sale or delivery in West Bengal.

(a) Description of goods:

(b) Quantity:

(d) Name and address of the consignor:

(e) Consignor's invoice No. and date:

(f) Bill of lading or Air Note No. and date:

(g) Place from which the goods are despatched:

I/We hereby declare that I/We am/are a dealer/not a dealer under the West Bengal Value Added Tax Act, 2003 and the information and the statement given herein are true to the best of my/our knowledge.

I/We also undertake immediately to pay tax in the event of any sale of such goods in West Bengal.

Date :	Name of the declarant...............................
Place :	Signature of the declarant............................
	Status of the declarant ............................
	___________________________________________________
	Counter-signature by Customs Authority with scale.":

(ii) in rule 100,-
(A) in sub-rule (1), for the words "airport or post office", at the two places they occur, substitute the words "airport, customs station or post office";

(B) in sub-rule (4), for the words "airport or post office", at the two places they occur, substitute the words "airport, customs station or post office";

(iii) for rule 107, substitute the following rule:-

"107. (1) Every dealer, casual dealer or any other person shall 1 while transporting any consignment of goods, other than those specified in Schedule A, by a goods vehicle or as a load carried by any person, of value exceeding rupees twenty-five thousand in the case of imported goods and rupees fifty thousand in the case of other goods despatched from any place in West Bengal to any other place in West Bengal either on his own account or on account of a consignee, make over the Transporter's Copy and an Extra Copy of tax invoice, or two copies of invoice, or bill, or cash memorandum, as the case may Be. issued by selling dealer, or forwarding note and challan. in duplicate, or consignment note, to the driver or person in charge of the road vehicle to present those before such Assistant Commissioner or Sales Tax Officer as the Commissioner may authorise to intercept, detain and search under section 74 on the way to its destination:

Provided that the requirement of this rule shall not apply where any consignment of gold is transported by, or on account of, a banking company as defined in the Banking Regulation Act, 1949 (10 of 1949).

(2) The driver or person in charge of a goods vehicle or person carrying the load, shall, while transporting such consignment of goods in West Bengal and till he reaches the destination, carry with him the documents referred to in sub-rule (1) and any other document of like nature.

(3) Whenever, a goods vehicle transporting any consignment of goods or a load carried by a person, is intercepted under clause (a) of section 74 at any place, other than a railway station, steamer station, custom station, port, air port or post office, on its way to destination by any authority referred to in sub-rule (1). the driver or person in charge of the goods vehicle transporting the consignment of goods or the person carrying the load, shall, on demand, present before such authority the documents referred to in sub-rule (1) for verification as to whether such consignment of goods is being transported in contravention of the provisions of section 73 or not.

(4) Where any document is presented in respect of any consignment of goods under sub-rule (3) before the authority referred to in sub-rule (1), such authority shall verify the particulars of consignment of goods disclosed in such documents with the consignment actually being carried and on satisfaction about the correctness of the disclosed particulars upon such verification, allow the vehicle or the person carrying the load, to move with the consignment of goods and retain a copy of such document for office records.

(5) Where it appears to the authority referred to in sub-rule (1), that-
(a) due to failure of any dealer, causal dealer or person no tax invoice, or invoice, or bill, or cash memorandum, or forwarding note, or challan can be produced by the transporter before him; or

(b) the description, quantity, weight or value of the goods in any consignment is found on verification to be at variance with the description, quantity, weight or value of goods as disclosed in the tax invoice, or invoice, or bill, or cash memorandum, or forwarding note, or challan; or
(c) the documents presented in respect of the goods in any consignment is found to be false or incorrect, either in respect of the description, quantity weight or such consignment of goods, or the value thereof: or

(d) in respect of any consignment of goods as shown in the documents produced, either the consignor or the consignee, is not in existence at the disclosed place.

such authority shall prepare a report in the presence of the driver or person in charge of the vehicle or the person carrying the load, as the case may be and get such report countersigned by him, or where the driver or person in-charge of the vehicle or the person carrying the load is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him and shall, for reasons to be recorded in writing, seize such consignment of goods under section 76.";

(iv) for rule 108, substitute the following rule:'-

"108. (1) Any casual dealer, dealer or any other person shall, while transporting any consignment of goods despatched from any place in West Bengal, excluding those mentioned in rule 101, to any place outside West Bengal referred to in section 81, either on his own account or an account of any consignee, make over the Transporter's Copy and an Extra Copy of the tax invoice, or two copies of invoice, or bill, or cash memorandum, or forwarding note, or delivery challan in respect of such consignment of goods to the transporter referred to in section 81 for carrying such consignment of goods in his goods vehicle:

Provided that the provisions of this sub-rule shall not apply to any consignment of goods-
(a) which are specified in Schedule A to the Act, other than raw jute;

(b) where such consignment of goods being transported by any person, or on his account, is his personal effects; or

(c) where it appears from the document of title to the goods and bills, cash memorandum, forwarding note, delivery challan or document of like nature as referred to in sub-section (1) of section 81, that the goods are exposed cinematographic films.

(2) For the purpose of sub-section (1) of section 81, the transporter, who carries goods on behalf of a consignor, shall, in addition to any other document of title to the goods, carry with him the documents referred to in sub-rule (1) with a copy of challan in respect of the consignment of goods made over to him under sub-rule (1) and the trip sheet as defined in the Explanation to sub-rule (1) of rule 103, and shall, on demand, produce the same before the Sales Tax Officer or the Assistant Sales Tax Officer posted at the last checkpost before the exit of the goods vehicle from West Bengal,

(3) The authority, referred to in sub-rule (2), shall, verify the documents referred to sub-rule (1), and the copy of the challan and any other document produced by the transporter with the consignment of goods transported by him, countersign with its seal and date the Transporter's Copy of the tax invoice, or copy of invoice, or bill, or cash memorandum, or challan, as the case may be, record the particulars of such consignment of goods in the register maintained for the purpose, return the countersigned copy of the tax invoice, or invoice, or bill, or cash memorandum, or challan, and documents, if any. and retain the Extra Copy of the tax invoice, or copy, of invoice, or bill, or cash memorandum, or challan for office record.

(4) For the purpose of verifying whether any consignment of goods is being transported in contravention of the provisions of section 81, such Assistant Commissioner or Sales Tax Officer, as may be authorised by the Commissioner to exercise such power at a place other than a checkpost, may demand, at any place in West Bengal where the consignment reaches before exit from West Bengal production of tax invoice, or invoice, or bill, or cash memorandum, or challan as referred to in sub-rule (1), and other documents and shall, thereafter act in accordance with the of sub-rule (3).

(5) Where it appears to the Sales Tax Officer or the Assistant Sales Tax Officer of a checkpost, or the Assistant Commissioner or the Sales Tax Officer who is competent to exercise his power under section 74 at any place other than a checkpost. that-

(a) due to failure of any dealer, casual dealer or person no tax invoice, or invoice, or bill, or cash memorandum, or forwarding note, or challan can be produced by the transporter before him; or

(c) the documents presented in respect of the goods in any consignment is found to be false or incorrect, either in respect of the description, quantity, weight of such consignment of goods, or the value thereof; or

(d) in respect of any consignment of goods either the consignor or the consignee, as shown in the documents produced, is not in existence at the disclosed place;

such authority shall prepare a report in the presence of the driver or person in-charge of the vehicle and get such report countersigned by him, or where the driver or person in-charge of the vehicle is not available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him, and shall, for reasons to be recorded in writing, seize such consignment of goods under section 76, at the checkpost or at any place referred to in sub-section (2) of section 81.":

(b) in PART II,

in rule 121, in sub-rule (1), in the DECLARATION, after item (4). insert the following items :-

"(5)	Name and address of the transporter	:
(6)	Number and date of consignment note or document of like nature :	:
(7)	Description of goods:	:
	(i) Nature :	:
	(ii) Quantity in marketable units ;	:
	(iii) Value :	: "

'Explanation.- For the purpose of this rule, the word "transporter" includes carrier or transporting agent or any other person transporting goods either on his own behalf or on behalf of any other person.';

(11) in CHAPTER XIII, in rule 133 -
(a) in sub-rule (1), for the words "appropriate assessing authority", substitute the words "appropriate assessing authority or any other authority as may be authorised by the Commissioner";

(b) in sub-rule (3), for the words "appropriate assessing authority", substitute the words "appropriate assessing authority or any other authority as may be authorised by the Commissioner";

(12) in CHAPTER XIV -
(a) in PART I,

(i) in rule 137, in sub-rule (1),-
(A) for the words "as may be notified" at the two places they occur, substitute the words "as may be authorised";

(B) for the words "appellate authority who is an Additional Commissioner", substitute the words "appellate authority who is an Additional Commissioner in rank";

(ii) in rule 138.-
(A) in sub-rule (2), in clause (a) in sub-clause (v), for the words "to be due from the appellant", substitute the words "to be payable by or due from the appellant";

(B) in sub-rule (3), for the words "authorised by him or may he sent to the said authority by registered post", substitute the words "authorised by him".

(D) in sub-rule (5), for the words and figures "appeal in Form No. 68 shall be sent by the dealer", substitute the words and figures "appeal in Form No. 68. and a stay petition, if any, shall be sent by the dealer";

(iii) in rule 139.-
(A) in sub-rule (1).-
(I) in clause (a), for the words "admits to be due from him", substitute the words "admits to be payable by or due from him":

(II) in clause (d), for the words "has not filled the form", substitute the words "has not filled in the Form No. 68";

(III) for the words and figures "directing him to show case", substitute the words "directing him to show cause";

(B) in sub-rule (3),-
(I) for the words "admits to due from him", substitute the words "admits to be payable by or due from him";

(II) for the words "in the notice on such", substitute the words "in the notice or on such";

(III) for the words "tax. penalty or interest", substitute the words "tax, penalty or interest as the case may be";

(iv) in rule 140,-

(A) in sub-rule (1), for the words "in the form of electronic records substitute the words "in the form of electronic records,";

(B) in sub-rule (2), for the words, figures and brackets "under sub-rule (3) or sub-rule (4)", substitute the words, Figure and brackets "under sub-rule (3)";

"(3A) When the appropriate appellate authority decides to adjourn the hearing, either upon application or on his own motion, the period for such adjournment shall not ordinarily exceed more than forty-five days at a time.";

(v) in rule 141, in sub-rule (4), for the words "tax, penalty or interest", substitute the words "tax, penalty or interest, as the case may be.

(b) in PART II -

(i) in rule 142,-
(A) in sub-rule (1),-
(I) for the words, figures and brackets "Subject to the provisions of sub-rule (1) of rule 143, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly- '

Subject to the provisions of sub-rule (1) of rule 143, and the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly-", substitute the following words, figures and brackets :-

"Subject to the provisions of sub-rule (1) of rule 143, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly-"

(II) in clause (e), for the words, letters and brackets "clause (c), clause (d). by any of the predecessors-in-office of the Commissioner, may be reviewed by the Commissioner.", substitute the words, letters and brackets "clause (c) or clause (d), may be revised by the Commissioner on his own motion;";

(Ill) after clause (e), insert the following clause:-
"(f) any order passed by any of the predecessors-in-office of the Commissioner: may he revised by the Commissioner on his own motion:":

(B) in sub-rule (2),-
(I) for the words "sub-rule (2), sub-rule (3) or sub-rule (4) of rule 139", substitute the words "sub-rule (2) of rule 139 and sub-rule (3) of rule 141";

(II) in clause (a), for the words "notified by the Commissioner", substitute the words "directed by the Commissioner":

(III) in clause (b), for the words "notified by the Commissioner", substitute the words "directed by the Commissioner";

(IV) for clause (c), for the words "an Additional Commissioner", substitute the words "such Additional Commissioner as the Commissioner may direct";

(ii) in rule 143.-
(A) in sub-rule (I),-
(I) for the words "revised by his", substitute the words "revised by him";

(II) in the first proviso, in paragraph (b), for the words "eight years", substitute the words "six years";

(III) in the third proviso "within eight years", substitute the words "within six years";

(B) after sub-rule (2), insert the following sub-rule:-
"(2A) Where the appropriate revisional authority decides to adjourn the hearing, either upon application or on his own motion, the period for such adjournment shall not ordinarily exceed more than thirty days at a time.";

(iii) in rule 144,-

(A) for sub-rule (6),

substitute the following sub-rule:-
"(6) Application for revision shall be presented to the revisional authority by the applicant or by an agent duly authorised by him.";

(B) omit sub-rule (7);

(iv) in rule 145,

after sub-rule (3), insert the following sub-rule:-

(3A) Where the appropriate revisional authority decides to adjourn the hearing either upon application or on his own motion, the period for such adjournment shall not ordinarily exceed more than thirty days at a time.";

(c) In PART III -
(i) in rule 147,-
(A) in sub-rule (2),-
(I) in the first proviso, in paragraph (b), for the words "four years before the date", substitute the words "six years before the date":

(II) in the third proviso, for the words "within four years", substitute the words "within six years";

(B) in sub-rule (3), for the words "date of service of such notice", substitute the words "date of issue of such notice";

(C) in sub-rule (6), in clause (d) for the words "Additional Commissioner", substitute the words "Additional Commissioner, or";

(ii) in rule 148, in sub-rule (2), for the words, figures and brackets "sub-rule (6), sub-rule (7)", substitute the words, figure and brackets "sub-rule (6)";

(iii) in rule 149,-
(A) in sub-rule (1), for the words "appeals, revision or review relates", substitute the words "appeal, revision or review relates, or some amount of input tax credit or input tax rebate has been allowed in excess of the sum that is allowable in accordance with the provisions of the Act and the rules made thereunder";

(B) in sub-rule (2), for the words, "dale of service of such notice", substitute the words "date of issue of such notice";

(d) in PART IV.-
(i) in rule 151.-
(A) in clause (a), for the word "two", substitute the word "three";

(B) in clause (b), for the word "two", substitute the word "three";

(ii) in rule 152, in the proviso, for the word "way" substitute the word "may";
(iii) in rule 156, in sub-rule (4), for the words, figures and brackets "sub-rule (6), sub-rule (7)", substitute the words, figure and brackets "sub-rule (6)";

(iv) for rule 160, substitute the following rule:-
"160. No fees shall, notwithstanding the provisions of rule 207. be payable by-
(a) the Commissioner, a Special Commissioner, an Additional Commissioner, a Deputy Commissioner or an Assistant Commissioner, as the case may be, for filing a memorandum under sub-section (4) of section 87 to the Appellate and Revisional Board:

(b) the Deputy Commissioner, the Assistant Commissioner or the Sales Tax Officer, as the case may be, for filing a petition under section 88A to the Appellate and Revisional Board.";

(v) in rule 161, in sub-rule (3), in the proviso.-
(A) for the words "unable to bear", substitute the words "unable to hear";

(B) for the words "retirement on superannuation", substitute the words "retirement on superannuation,";

(C) for the words "member of members in place of the member or members who are available", substitute the words "member or members in place of the member or members who are not available, for hearing and disposal of such application";

(vi) in rule 162, in sub-rule (1), in the proviso, for the words "unable to bear", substitute the words "unable to hear";

(vii) in rule 163, for the words "whose order form", substitute the words "whose order forms the";

(13) in CHAPTER XV,-

(a) in Part I, in rule 165, in sub-rule (2), for the words "completion of such period", substitute the words "completion of such period,";

(b) in Part II, in rule 184, add the following proviso:-
"Provided that if the application in Form 76 is submitted by the registered dealer after one hundred and twenty days from the appointed day for issuing fresh certificate of eligibility, such authorised Deputy Commissioner or Assistant Commissioner may, on being satisfied with the reasons for delay in submitting such application, condone the delay and accept the application for deferment of payment 'of tax or remission of tax.";

(c) in PART III, in rule 192, after sub-rule (1). insert the following proviso:-
"Provided that if the application in Form 78 is submitted by the registered dealer after one hundred and twenty days from the appointed day for issuing fresh certificate of eligibility, such authorised Deputy Commissioner or Assistant Commissioner may, on being satisfied with the reasons for delay in submitting such application, condone the delay and accept the application for tax holiday."

(14) in CHAPTER XVI, in rule 207, in sub-rule (1), in the TABLE, in column (2) against serial No. 9 In column (1), for the words "in this Table", substitute the words "in this Table or elsewhere in the rules";

(15) in FORM 2.-

(a) in serial No. 27, for the words, letter and brackets "(b) Number of the Certificate" substitute the words, letter and brackets "(a) Number of the Certificate":

(b) for the words "Trustee/President/General Secretary", substitute the words "Trustee/President/General Secretary/Executive in West Bengal authorised by the Principal Officer";

(c) under the heading "How to fill up Form 2", for the serial numbers "25, 26, 27, 28. 29 and 30", substitute the serial numbers "01, 02, 03, 04, 05 and 06";

(16) in FORM 4 -
(a) in the heading.-
(i) for the words and figures "section 101 of the West Bengal Value Added Tax Act. 2003". Substitute the words and figures "section 65 or section 101 of the West Bengal Value Added Tax Act. 2003":

(ii) for the words, figures and brackets "sub-rule (1) of rule 133", substitute the words, figures and brackets "sub-rule (1) of rule 93. sub-rule (1) of rule 133.":

(b) in paragraph (C), in clause (iii), for the words "such sm into", substitute the words "such amount into";

(c) for paragraph (f), substitute the following paragraph:-
"(f) that you-
(i) have failed to issue tax invoice, or invoice, or cash memorandum, or bill, as the case may be, or

(ii) have issued tax invoice, or invoice, or cash memorandum, or bill, as the case may be. But not in accordance with section 64,

and have thereby contravened the provisions of section 64 and whereas it is necessary to impose upon you a penalty under section 65;":

(d) after paragraph (f), insert the following paragraph;-

"(g) that you have failed to obtain a permit under section 100 for organising an exhibition-cum-sale and whereas it is necessary to impose upon you penalty under sub-section (1) of section 101:";

(e) in the penultimate paragraph, for the word and figures "section 39". substitute the words and figures "section 39/section 65";

(17) in FORM 5,-
(a) in the heading,

(i) for-the words, figures and brackets "sub-section (4) of section 39", substitute the words, figures and brackets "sub-section (4) of section 39 or section 65";

(ii) for the words, figures and brackets "sub-rule (3) of rule 133", substitute the words, figures and brackets "sub-rule (4) of rule 93 or sub-rule (3) of rule 133";

(b) in the penultimate paragraph, for the word and figures "section 39" appearing in two places, substitute the words and figures "section 39/section 65";

(18) in FORM 6 -

(a) in the first paragraph,-
(i) for the words and brackets "..................(Prescribed Authority)", substitute the words and brackets "...................... (Prescribed Authority) (.................................... Charge)";

(ii) for the word "proprietor", substitute the words "proprietor or proprietress";

(iii) for the words "situated at................................................", substitute the words and brackets "situated at................................ (principal place of business)";

(iv) for the words "having Registration Number..............", substitute the words "having Registration Number ................... and";

(b) under the heading "B. Information about seller",-

(i) for the entry in serial No. 4. substitute the following:-

"Amount (Assessed dues) outstanding on the date of sale or disposal:

Tax :	Rs.
Penalty	Rs.
Interest	Rs.";

(ii) in the entry in serial No. 7, for the word "Invoice", substitute the words "tax invoice";

(19) in FORM 7, for the word "proprietor", substitute the words "proprietor or proprietress";

(20) in FORM 8, in the penultimate line, for the words "in this connection and.", substitute the words "in this connection and":

(21) in FORM 9.-
(a) in the heading, for the words "West Bengal Value Added Sales Tax", substitute the words "West Bengal Value Added Tax";

(b) in the second paragraph, for the words "appropriate Government Treasury at.................". substitute the words "appropriate Government Treasury,";

(22) in FORM 11, for the words and figures "West Bengal Value Added Tax Act. 2004". substitute the words and figures "West Bengal Value Added Tax Act. 2003".

(23) in FORM 12, in the heading, for the words "goods sold by him as an agent under", substitute the words "goods sold by him ";

(24) after FORM 12, insert the following form:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 12A

Declaration of export of goods purchased in West Bengal

[See sub-rule (1) of rule 30C]

Seal of Issuing Officer

Serial No......................................

Issued to the holder of

Certificate of Registration No......................................

To................................................................................(Seller)

..................................................................,.............(Address)

Certified that for the purpose of complying with the agreement or order number......................... dated .................... with our foreign buyer, l/We made the last purchase of goods (particulars whereof are given at serial Nos .................... in the Appendix below) from you in West Bengal in pursuance of our purchase order No ............................. dated ................ for export thereof out of the territory of India under Tax Invoice/Invoice/Bill No ......................... dated .......................... for Rs............................. (in figures) (Rupees..........................................................................) (in words)

and

Certified further that I/We have sold the aforesaid goods in the course of export out of the territory of India as per details given in the Appendix below, from the seaport/airport/steamer station/customs station.................................................. (name of seaport/airport/steamer station/customs station)

and

Certified also that I/We have not claimed benefit of tax-free purchases of the aforesaid goods so exported from any other dealer and that I/We have not issued any other declaration to any other dealer in India in respect of purchase of the aforesaid goods.

and

Certified also that in the event of re-import of the aforesaid goods into India by me/us, I/We undertake to inform the appropriate assessing authority under whose jurisdiction my/our place of business falls, and the appropriate assessing authority of the dealer to whom this declaration is issued, about the fact of such re-import within a period of one month from the date of such re-import of the aforesaid goods.

THE APPENDIX

A: Last purchase of goods

(1) Description of goods purchased from the last selling dealer:

(2) Quantity/weight of goods:

(3) Tax Invoice No. and date:

(4) Amount mentioned in the tax invoice:

B: Particulars of export of goods

(5)	Name of airport, seaport, steamer station or land customs station through which the goods have been exported out of the territory of India:
(6)	Name of airport, seaport, steamer station or place of destination in the foreign country:
(7)	Name of the airline/ship/railway/road transport or other means of transport through which the goods have been exported out of the territory of India:
(8)	No. and date of air consignment note/bill of lading/steamer receipt/railway receipt/road transport consignment note/postal receipt or any other document in proof of export of the goods across the customs frontier of India (certified copy of such air consignment note/bill of lading/steamer receipt/road transport consignment note/postal receipt of any other document in proof of export to be enclosed):
(9)	No. and date of invoice/bill drawn on the foreign buyer:
(10)	Description of the goods exported:
(11)	Quantity/weight of the goods:
(12)	Value of the goods exported as per invoice/bill (in foreign currency and the equivalent value in Indian currency):
(13)	Name of the purchasing dealer:

		.................................................
		Signature with date
		Name and status: .................................................

Declaration of Export

(See rule 30C)

Serial No...................................................

To........................................................................................(Seller)

.........................................................................................(Address)

........................................................................................(R.C. No.)

Declaration given against-

(1) Tax invoice No. and date :	:
(2) Amount mentioned in the tax invoice :	:
(3) Description of goods :
(4) Corresponding bill of lading/air consignment note/road transport consignment note/railway receipt No. and date for export	:
(5) Name of the place of destination :	:

	.................................................
	Signature with date
	Name and status:
	.................................................

(25) after FORM 16. Insert the following form :-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 17

Application for Declaration

[See sub-rule (1) of rule 30C]

From :

............................................................................................................................ (Name of the Applicant)

....................................................................................................................... (Trade Name of the Dealer)

................................................................................................................................................... (Address)

Registration Certificate No. ......................................................................................................................

The Deputy Commissioner/Assistant Commissioner/Sales Tax Officer,

............................................................ Division / Charge

Kindly supply .............................................. (in figures) ......................................................................................... (in words) forms of declaration in Form 12A to ................................................................................ Who is hereby duly authorised to receive the said forms and acknowledge receipt thereof on my/our behalf. His signature, duly attested is appended below.

The original Registration Certificate, Register in Form 17B, used counterfoils, and unused declaration forms are produced herewith for your inspection and return. A statement indicating requirement of declaration forms is also enclosed for your consideration. Any other connected paper will be produced. If required. Relevant information regarding supply of declaration forms received in the past is furnished below.

..............................................
Attested signature of the authorised recipient
Date .......................................	Signature of the Applicant .....................................
	Status of the Applicant ..........................................

Particulars of the last two supplies received :-

	Date of issue	Serial No. of Forms
1.
2.
Stock-in-hand :

__________________________________________________________________________________________________________

N.B.- The application shall be signed by the person who has signed the application for registration or whose signature is provided in Form 7.

__________________________________________________________________________________________________________

ANNEXURE

Statement showing requirement of Declaration in Form 12A

(to be submitted with application in Form 17)

Trade Name of the applicant dealer :

Registration Certificate No. .........................................

Serial No.	Particulars of purchase
	Tax invoice No.	Date	Seller's Name & Address	R.C. No.	Description of Goods	Amount
(1)	(2)	(3)	(4)	(5)	(6)	(7)

Foreign Buyer's Order No. & Date	Description of goods as in the order/Contract	Shipping Bill No. & Date	Bill of Lading/Airway Bill of Consignment note			Description of the goods as per Shipping Bill/Airway Bill / Consignment note	Destination of goods
Foreign Buyer's Order No. & Date	Description of goods as in the order/Contract	Shipping Bill No. & Date	No.	Date	Name of Shipping Co./Airline/Transporter		Destination of goods
(8)	(9)	(10)	(11)	(12)	(13)	(14)	(15)

	Signature of the Applicant ...............................................
	Status of the Applicant ...................................................

THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 17A

Statement of issue of declaration forms received on the previous occasions

[See sub-rule (3) of rule 30G]

Registration Certificate No. of the issuing dealer .............................................

Name and address of issuing dealer :	Covering purchase of ...................................................... (year)
......................................................	By Form No. 12A
......................................................

Serial No. Of declaration forms 12A issued

Date of issue

Dealer to whom form was issued

Purchase order No. & date

Seller's Tax Invoice No. & date in reference to which Forms 12A have been issued

Value

(Rs.)

Serial Nos. Of Forms lying in stock on the date of application

Name

Registration Certificate No.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Certified to be true and correct,
Date ..........................................	Signature of the Applicant ...................................
	Status of the Applicant .......................................

THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 17B

[See rule 30P]

Date of Receipt

Serial No.

Date of issue

Seller to whom issued with his address & Registration Certificate No.

Seller's Tax Invoice No.

Date

(1)

(2)

(3)

(4)

(5)

(6)

Description of goods

Quantity/weight of goods

Amount

(Rs.)

Particulars of Export

Remarks

Bill of Lading/Airway bill/Consignment Note No. and Date

Name of Shipping Co./Airline/Transport

Place of destination

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(26) in FORM 20,-
(a) in the paragraph,-
(i) for the words "Upon scrutiny of the return/returns", substitute the words "Upon scrutiny of the return";

(ii) for the words "you have made 'mistakes'", substitute the words "you have made *mistakes ............ ":

(iii) after item (iii), add the following paragraph:- ,

"And, whereas, upon such scrutiny it appears that you have made short payment of interest of Rs........................................... (in figures) (Rupees................................................................................................................................................) (in words)";

(b) in the last paragraph,-
(i) for the words and brackets, "admitted tax along with interest into the appropriate Government treasury (at place)............................", substitute the words "admitted tax with interest, and/or interest, into the appropriate Government treasury":

(ii) for the words "if you intend to make any submission denying your liability to further tax directed above", substitute the words "if you intend to express your disagreement with the direction given in this notice";
(iii) for the words "in writing on the aforesaid date", substitute the words "in writing on or before the aforesaid date";
(iv) for the words "please take note" substitute the words "please note";

(27) in FORM 21,-
(a) in the penultimate paragraph, for the words "accounts, registers and documents", substitute the words- "books of accounts, registers and documents";

(b) for the entries under the heading "Particulars of accounts and documents required from the purpose mentioned overleaf, substitute the following entries:-
"1. Cash Book,

2. Bank Pass Book or Bank Statement,

3. General Ledger and Personal Ledger,

4. Journal,

5. Counterfoils or copies of tax invoice,

6. Original purchase invoice including tax invoices,

7. Transport documents as proof of inter-state sales/stock/or branch transfer outside West Bengal/Export,

8. Stock register,

9. Trial balance. Trading Account, Profit and Loss Account and Balance Sheet,

10. All export documents,

11. Purchase and Sales Register, and

12. Any other documents necessary to prove the correctness of turnover of sales or turnover of purchases and claims made."; "'

(28) in FORM 22.-
(a) delete the heading "AUDIT PROFORMA-A"

(b) for the heading "DETAILS OF DEBTOR'S AT THE END OF THE YEAR", substitute the heading "DETAILS OF TEN BIG DEBTORS AT THE END OF THE YEAR";

(c) for the heading "DETAILS OF CREDITORS AT THE END OF THE YEAR", substitute the heading "DETAILS OF TEN BIG CREDITORS AT THE END OF THE YEAR";

(d) under the heading "Details of cash and bank balance", for the words "if the bank balance agrees with the Bank statement", substitute the words "Whether the bank balance agrees with the bank statement on the date of Balance Sheet";

(29) in FORM 23,-
(a) delete the heading "AUDIT PROFORMA-A";

(b) for the heading "DETAILS OF DEBTORS AT THE END OF THE YEAR", substitute the heading "DETAILS OF TEN BIG DEBTORS AT THE END OF THE YEAR":

(c) for the heading "DETAILS OF CREDITORS AT THE END OF THE YEAR", substitute the heading "DETAILS OF TEN BIG CREDITORS AT THE END OF THE YEAR";

(d) under the heading "DETAILS OF TEN BIG CREDITORS AT THE END OF THE YEAR", in the first column, for the words "Party's Name Address", substitute the words "Party's Name, Address":

(e) under the heading "DETAILS OF CASH AND BANK BALANCE", for the words "if the bank balance agrees with the bank statement", substitute the words "Whether the bank balance agrees with the bank statement on the date of Balance Sheet";

(30) in FORM 24 -
(a) in the first paragraph, in item (c),-
(i) in sub-item (iii), for the words and figures "tax under section 17", substitute the words and figures "under section 18";

(ii) in clause/item (d) in sub-clause/sub-item (iii) for the words, figures "tax under section 17". Substitute the words, figures "under section 18";

(b) in the third paragraph, for the words "determination/re-determination", substitute the words "determination/rectification";

(c) in the fourth paragraph,-
(i) in item (iv), for the words "tax payable after any other adjustments", substitute the words "tax payable on account of any adjustment";

(ii) in item (viii), for the words and figures "Add penalty payable under section 46/48", substitute the words and figures "Add penalty payable under section 46";

(d) in the last paragraph, for the words "Government Treasury at .....................", substitute the words "Government Treasury";

(31) in FORM 25,-
(a) in the first paragraph,-
(i) in item (d), for the words "of section 42 of return", substitute the words "of section 42";
(ii) in item (e), in sub-item (ii), for the words "sales/purchases as appears from such accounts", substitute the words "sales/purchases in the account";

(iii) in item (g), for the words "you have brought to the notice of the Commissioner on....................... that", substitute the words "The Commissioner is satisfied on the grounds adduced by you that";
(iv) in item (h),-
(A) for the words "the Commissioner that excess amount of input tax credit", substitute the words and brackets "The Commissioner on................ (date) that you want refund of the excess of input tax credit or input to rebate";

(B) for the words "accumulated during the year...................... has remained unadjusted at the end of the year i.e..................... and you want refund of the same", substitute the words, which has accumulated during the year ................... and which has remained unadjusted at the end of the next year, i.e. .....................and you want refund of the same";

(b) in the third paragraph, for the words "accounts and documents", substitute the words "accounts, registers and documents including those in the form of electronic records";

(d) in the last paragraph, for the words "I shall assess under", substitute the words "I shall assess you under";

(e) in the last part,-

(i) in the heading, for the words "Particulars of account registers", substitute the words "Particulars of accounts, registers";

(ii) for serial Nos. 3, 6 and 9, substitute the following:-

"3. General Ledger, Personal Ledger and Journals;

6. Registers in support of sales and purchases made within and outside West Bengal, if any;

9. Any other document necessary to prove correctness of turnover of sale, turnover of purchase and claim for input tax credit, refund etc.";

(32) in FORM 26,-

(a) in the last paragraph, for the words "I shall assess under", substitute the words "I shall assess you under";-
(b) in the last part,-
(i) in the heading, for the words "Particulars of accounts and documents required for the year/quarters ending.......................". substitute the words "Particulars of accounts, registers and documents required for the period commencing from .................... and ending on...................":

(ii) under the heading "Particulars of accounts, registers and documents required for the period commencing from .............. and ending on............", for the serial Nos. and entries relating thereto, substitute the following serial Nos. and entries relating thereto:-
"1. Cash Book.

2. Bank Pass Book or Bank Statement.

3. General Ledger and Personal Ledger.

4. Journals. ;

5. Counterfoils or copies of invoices, sale bills or Cash Memorandum,

6. Original tax invoices, invoices, bills or cash memo received on purchases.

7. Registers in support of sales and purchases made within and outside West Bengal.

8. Transport documents as proof of inter-State sales/Stock or branch transfer outside West Bengal/Export.

9. Trial Balance. Trading Account. Profit and Loss Account and Balance Sheet, and

10. Any other documents to prove correctness of turnover of sales purchases and claims.";

(33) in FORM 27,-
(a) in the first paragraph,-
(i) in item (i), for the words and figures "year/quarter/month ending the.............day of............200....". substitute the words "period commencing from..................and ending on....................";

(ii) in item (ii), for the words and figures "year/quarter/month ending the.............day of........... substitute the words "period commencing from..................and ending on....................";

(iii) in item (iii),-
(A) for the words and figures "year/quarter/month ending the......................day......................200....", substitute the words "period commencing from..................and ending on..................";

(B) for the words and figures "under section 17". substitute the words and figures "under section 18";

(b) in the third paragraph, for the words "determination/redetermination". substitute the words "determination/rectification"; is.

(c) in the fourth paragraph, in the table, in column (ii),-
(i) for the words, letters, figures and brackets "(vii) Add: Penalty payable under section 46". Substitute the words, letters, figures and brackets "(viii) Add: Penalty payable under section 46";

(ii) for the words, letter, figures and brackets "(b) interest under section 33", substitute the words, letter, figures and brackets "(a) Interest under section 33";

(iii) for the words and figures "Less *Tax deferred/95 Tax remitted", substitute the words "Less Tax deferred/Tax remitted";

(d) for the fifth paragraph, substitute the following paragraph:-
"Now. *you are hereby directed to pay the sum of Rs. .................... (in figures) (Rupees..................................................) (in words) has shown above with (he appropriate Government Treasury on or before ......................(date) to produce the receipt in proof of the payment before the undersigned not later than...................... (date), failing which the same sum of Rs. ................. (in figures) (Rupees ...................................)(in words shall be recoverable from you in accordance with the provisions of sub-section (1) of section 55.";

(e) in the eighth paragraph.-
(i) for the words "amount of input tax credit accumulated during the period is as follows.",substitute the words "amount of net tax credit lying unutilised at the end of the period ...........................";

(ii) for the table, substitute the following table :-

	Deferment under section 118(1)(a)	Exemption under section 118(1)(b)	Remission under section 118(1)(c)
Turnover of sales
Net tax i.e. Output tax to be deferred/exempted/remitted during the period
Input tax credit/rebate accumulated during the period

(f) in the last paragraph, for the words "produce the receipt and to produce the receipt", substitute the words "produce the receipt";

(34) in FORM 28, in the fifth paragraph, for the table, substitute the following table :-

	Deferment under section 118(1)(a)	Exemption under section 118(1)(b)	Remission under section 118(1)(c)
Turnover of sales
Net tax i.e. Output tax to be deferred/exempted/remitted during the period
Input tax credit/rebate accumulated during the period

(35) in FORM 29, in the heading, for the words "after scrutiny of return" substitute the words "scrutiny of statements or documents";

(36) in FORM 30, -

(a) in the heading, for the words, figures and brackets "Notice under sub-section (2) of section 48.", substitute the words, figures and brackets "Notice under sub-section (2) of section 48 of the West Bengal Value Added Tax Act, 2003';

(b) for the words, figures and brackets "[See sub-rule (1) of rule 90]", substitute the words, figures and brackets "[See sub-rule (1) of rule 75]";

(37) after FORM 31, insert the following form :-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 32

Particulars to be annexed with the application for Refund as referred to in clause (a) or clause (aa) of section 61 of the West Bengal Value Added Tax Act, 2003

[See sub-rule (2) of rule 76]

Claim of refund relating to period ................................

Part A

[For claim relating to sales in the course of export out of the territory of India]

Serial No.

Date of Export

Tax invoice

Description of goods

Quantity

Destination Country

No.

Date

Foreign Buyer's name & address

Bill of Lading/Airway Bill No. & Date

Name of Shipping Company/Airline

Currency in which export made

Foreign exchange realised or not

Amount in Rupees

Part B

Serial No.

Name of the Input

Quantity purchased

Quantity used in manufacture

Purchase price (excluding VAT)

Rate of tax %

Input Tax Credit (Rs.)

Name of goods Manufactured

Quantity manufactured

Quantity sold

Turnover of sales

Rate of tax %

Output Tax

(Rs.)

Part C

Serial No.

Tax Invoice/Invoice /Cash memo/Bill

Description of goods

Quantity

Purchaser's name, address & R.C. No., if any

Purchase Order No. & date, if any

Amount involved Rs.

No.

Date

Transporter's name & address

Consignment Note/Goods Receipt No. & Date

Vehicle No. In case of road transport

Distination

Bank and branch through which payment has been received

The above statement is correct and complete to the best of my knowledge and belief.

Date .....................................

Signature of the dealer .......................

Status .................................................

Registration Certificate No.

________________________________________________________________________________________________________

(38) in FORM 33, in the heading, for the word, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(39) in FORM 34, in the heading, for the word, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(40) in FORM 35, in the heading, for the word, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(41) in FORM 36, in the heading, for the word, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(42) in FORM 37, in the heading, for the word, letter and brackets "clause (a)", substitute the words, letters and brackets "clause (a) or clause (aa)";

(43) in FORM 38, for the Table, substitute the following Table :-

"Table

Sl. No.

Name, address and R.C. No. if any, of the applicant

Date of filing of application for refund

Refund order issued on

Refund payment order (cash) or cheque & date

Bank A/c No. of the applicant names of the bank & branch

Remarks

Signature of the issuing officer

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(44) in FORM 39, in the second paragraph,-

(a) for the words "representing sales tax paid" substitute the words "representing tax paid".

(b) for the words and brackets "The tax Payment Order (Cash)", substitute the words and brackets "The tax invoice in original and photocopies of the same are enclosed for your scrutiny. The Refund Payment Order "(cash)";

(45) in FORM 52,-

(a) after the second paragraph, insert the following paragraph :-

"The particulars of import and of last four returns submitted are given below :

(b) in the last paragraph, for the words "signature of the authorised receipient is attested below", substitute the words "The signature of authorised receipient is given below".

(2) Save as otherwise provided in this Notification,-

(a) items (i), (iii) and (iv) of sub-clause (a) of clause (10), sub-clause (b) of clause (10), sub-items (B), (C) and (D) of sub-item (ii) of sub-clause (a) of clause (12), sub-item (C) of item (iv) of sub-clause (a) of clause (12), sub-item (V) of item (ii) of sub-clause (b) of clause (12), items (iii) and (iv) sub-clause (12), item (iv) of sub-clause (d) of clause (12), clauses (15), (16), (17), (18), (19), (20), (21), (22), (23), (26), (27) (28), (29), (30), (31), (32), (33), (34), (35), (36), (38), (39), (40), (41), (42), (43), (44) and (45) shall come into force with immediate effect ; and

(b) the remaining provisions shall be deemed to have come into force with effect from the 1st day of April, 2005.

Return period

Value of imported taxable goods during the return period

Gross sales (excluding Schedule A goods)

Taxable Sales

Non-taxable sales including stock transfer (excluding Schedule A goods)

Return submitted on