| Submission of return of turnover by dealer |
| Every dealer 1(who is liable to get himself registered under Section 12 2(.....) under this Act shall submit such return or returns relating to his turnover, in such manner, within such period, and to such authority as may be prescribed. 1.Subs. for the words 'who is liable to tax' by Act 18 of 1985 w.e.f.21.1.1989. 2. The words "or Section 12-A as the case may be" were omitted by Act No.4 of 1989w.e.f.21.1.1989. |
| See Rules:17,17-B,17-C,17-F 18,19-A,19-B,35,37,50,54,58 Forms:A-2 ,A-6, B-2, B-3, C, E, M and XXIX |
| (13-A. Penalty for failure to submit returns : If any dealer who is not liable to pay tax under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder the assessing authority may after giving the dealer a reasonable opportunity of being heard direct him to pay by way of penalty 1[a sum calculated at the rate of one hundred rupees for every day of delay in filling return]. 1. Subs. for the words "a sum not exceeding rupees five hundred" by Act No.2 of 1998. 13-B. Submission of returns by Banks : Every Scheduled bank including any branch of such bank or any banking institution in the State shall, at the request of the assessing authority concerned, submit in each month a return in the prescribed form, of all bills relating to goods discounted, cleared or negotiated and the payment and receipts relatable to the sale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed. |
| See Rule:56-A |
Note: Sections 13-A and 13-B were inserted by Act 18 of 1985 w.e.f.1.7.1985. However Section 13A was subs. by Act No.25 of 1988 w.e.f.5.9.1988. 1[13-C. Issue of Bills : |
| See Rule:45(2) Form XIX |
| 2(2) Every dealer who violates the provision of sub-section (1) and rules made there under shall be liable to pay penalty. (3) The penalty leviable under sub-section (2),- (a) shall be of rupees Rs.250/- or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such lapse; (b) shall be of Rs.1000/- or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such subsequent lapse: Provided that where such violation to issue bills was noticed for the first time such dealer shall be let off with a warning. 1. Inserted by Act No.22 of 1995 w.e.f.1.4.95 and subs. by Act No.27 of 1996 w.e.f.1.8.1996. The said section before subs. read as under:- "13 C. Issue of Bills :(1) Every dealer whose total turnover is not less than one lakh rupees in a year, shall issue a bill or cash memorandum in the prescribed form in respect of every sale involving an amount not less than one hundred rupees and in case of sale involving an amount less than one hundred rupees when demanded by the buyer. in every such bill issued to the purchaser,the price of the goods and the amount of tax collected thereon shall be shown seperately. (2) Every dealer who violates the provisions of sub-section (1) shall be liable for penalty equivalent to five times the tax due on each bill or an amount of one thousand rupees whichever is high,for every one of such lapse." 2. Sub-section (2) was subs. by Act No. 19 of 2000 w.e.f.1.4.12000. The said section before substitution read as under: (2) Every dealer who violates the provisions of sub-section (1) and rules made thereunder shall be liable to pay a penalty of rupees one thousand or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due, whichever is higher for every one of such lapse. |