1[(1)  Every dealer liable to submit a return under rule 9, except the dealers mentioned below, shall within thirty days of the close of the year, submit to the assessing authority of the area in which his principal place of business is situated a return in Form A1 showing the total turnover and the net turnover in goods liable to different rates of tax at all places of his business in the preceding year:

(a) The dealers who are required to file return in Form A2 under Rule 17;
(b) The dealers who opted to pay tax under Section 14C of the Act for that year;
      and
(c) The dealers who are eligible to file returns under Section 14D of the Act for that year].

(2) Every dealer who discontinues his business during the course of a year in which he has been provisionally assessed under rule 10 or 11 submit to the assessing authority concerned a return in Form A1 for the period upto and inclusive of the date of discontinuance within 30 days of the date of such discontinuance.

(3) Every dealer liable to submit a return in Form A1 under sub-rules (1) and (2) above, shall submit along with the return, a receipt from a Government treasury or a *(crossed cheque) in favour of the assessing authority for the full amount of the tax 2(...) due for the year on the basis of the return, after deducting therefrom, the provisional tax, if any, paid already for the year, falling which the assessing authority, shall serve upon the dealer a notice in Form B1, for the tax 2( ...) due and the dealer shall pay the sum demanded within the time and in the manner specified therein.

Provided that in a case where a dealer intends to pay tax 2( ...) through a 1( crossed cheque) the cheque should be sent so as to reach the assessing authority within fifteen days of the close of the year to which the tax 2( ...) relates or the date of discontinuance of business, as the case may be.]

     * Subs. by G.O.Ms.No.101 Rev.dt.2.2.1989 for the words 'bankers cheque' w.e.f.4.2.1989.

(4) On the receipt of a return in Form A1 the assessing authority shall, if he is satisfied after such scrutiny of the accounts and after making such enquiry as he considers necessary, that the return is correct and complete, finally assess on the basis of the return, the tax or taxes 2( ...) payable under 3( Sections 5, 5B, 5C, 5E, 5F,5G,6, 6A, 6C) or notified under Section 9(1) for the year to which the return relates.

(5) 4(Where any dealer fails to submit a return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection) or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in rule 12, finally assess the tax or taxes  2(...) payable under 3[Sections 5, 5B, 5C, 5E, 5F,5G,6, 6A, 6C ] or notified under Section 9(1) according to the best of his judgment:

5(Provided that where the returns submitted by a dealer includes the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts, registers or other documents of the dealer made by an office under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representation in 
this behalf, treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.)


(6) If on final assessment under sub-rule(4) or (5) any tax 2( ...) is found to be due from the dealer after deducting the tax or taxes 2( ...) paid by him towards the provisional assessment and the time of the submission of the return in Form A1 for the year, the assessing authority shall serve on the dealer a notice in Form B3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If however any refund of tax is found to be due to the dealer, the assessing authority shall serve on him a notice in Form C.

RULE 5[15-A. SELF ASSESSMENT:(1)Every dealer liable to submit a return under sub-section(1) of Section 14-D shall within thirty (30) days of the close of the year,submit to assessing authority of the area in which his principal place of business is situated a return in Form A10 showing total and net turnovers and tax due thereon at all places of his business in the preceding year,along with details of usage of Way Bills,C-Forms,F-Forms,H-Forms and G-Forms in the Annexure I to V to Form-A10.

SEE FORM A 10
7[Provided that in respect of the returns received after the expiry of due date the assessing authority concerned may,on sufficient cause and for reasons to be recorded in writing ,condone the delay upto a maximum period of thirty days.However for the year 1995-96 the dealer may submit the return under sub-section (1) of Section 14D on or before 30th september 1996.]
(2)Every dealer who discontinues his business during the course of a year in which he has submitted the return on self assessment basis under sub-rule(1) above,shall submit to the assessing authority concerned a return in Form A-10 for the period upto and inclusive of the dateof discountinuance within 30 days of the date of such discontinuance.
(3)Every dealer liable to submit a return under sub-section(1) of Section 14-D,shall submit along with the return,a receipt from a Government treasury or a crossed demand draft in favour of the assessing authority for the full amount of tax due for the year after deducting thereform,the provisionaltax,if any,paid already for the year.
(4)On receipt of a return in Form A10 along with the proof of payment of tax due thereon and after verifying the conditions mentioned in sub-section(3)and(4)of Section 14-D,and unless it is decided to take up detailed assessment under Section 14 of the Act the assessing authority shall accept the return and pass assessment order without requiring the presence of the dealer or calling for his book of accounts.The assessment order shall be sent to the dealer concerned by post.]
7[(5)For the purpose of sub-clause (ii)of sub-section (3) of section 14-D,the increase in net taxable turnover during assessment year shall not be less than fifteen percent over such turnover of the preceding year.]

1. Sub-rules (1) and (3) were subs. by G.O. 1251 rev.dt.12.9.1965. Again sub-rule(1) was substituted by G.O.Ms.No.244 Rev.dt.17.5.1995. The earlier sub-ruel (1) read as under: 
(1) Every dealer liable to submit a return under rule rule 8 or 9 except those who have elected to be assessed under rule 17, shall within thirty days of the close of the year,submit to the assessing authority of teh area in whcih his principal place of business in the preceding year.

2 The words "and the surcharge" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.

3. Subs. by G.O.Ms.No.626 Rev.dt.5.11.1986. Again subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995. 

4. Subs. by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f.1.7.1968. 

5. Subs. by G.O.Ms.No.244 Rev.dt.17.5.1995. The earlier rule added by G.O.Ms.NO.626 Rev.dt.1.7.1969 w.e.f.1.7.1968 and Subs. by G.O.Ms.No.842 Rev.dt.12.7.1977 read as under:

"15-AIn the case of a dealer whose total turnover for a year is less than 6[Rs. 15 lakhs] the assessing authority shall, without requiring the presence of the dealer or calling for his accounts, ordinarily accept the return submitted by the dealer, if the return is prima facle correct and complete". Provided, that the return shall not be so accepted, if on inspection of the business premises of the dealer or otherwise, he has reason to believe that the dealer has suppressed a part or whole of the turnover of his business or that the dealer is evading the payment of tax:

*[Provided further that the return shall not be so accepted if the difference between the net taxable turnover returned for the relevant year and the net taxable turnover determined for the immediately preceding year is less than 15% of the net taxable turnover determined for the immediately preceding year;]

* Subs. by G.O.Ms.No.101, Rev.dt.2.2.1989 w.e.f.4.2.1989. Provided also that the return shall not be so accepted in respect of a dealer who has started business in the year or who has done business for part of the year only.]

6. Subs. for the figures Rs. 1 lakh by G.O.Ms.No.491 Rev dt.5.7.1988. Again by GOMS No.710 Revenue Dt.28.7.1993 subs. for the figure "Rs. 10 lakhs".

7. Added by G.O.Ms.No.788 Rev.dt.21.9.1996.

Rule 15B.

In case of a dealer having an authorised fair price shop under the public distribution system exclusively dealing with the sale/supply of the essential commodities such as rice, wheat, jowar, sugar, palmolein oil, kerosene allotted by the Civil Supplies Departments, and purchased from the dealers or Corporations nominated by Civil Supplies Department, under the public distribution system and 
who is not liable to pay tax, need not submit a return to the assessing authority concerned.
     1. Ins. by G.O.Ms.No. 102 Rev. dt. 6.2.1988 w.e.f. 10.2.1988.