sixty three. Distinctive Mode of Recovery.- Notwithstanding just about anything contained in almost any law or deal to the contrary, the Commissioner may possibly, Anytime or on occasion, by detect in crafting, a copy of which shall be forwarded on the seller or human being at his past handle identified into the Commissioner, call for-
(ii) in the situation of unascertained or long term goods, at some time in their appropriation towards the agreement of sale by the seller, whether or not the assent of the customer to this kind of appropriation is prior or subsequent into the appropriation:
Presented that, a supplier to whom clause (i) of sub-section (one) won't apply but clause (ii) applies and whose turnover of all sales initial exceeds the suitable limit laid out in sub-area (four) of this segment after the appointed working day shall not be liable to pay for tax in regard of sales which take place upto some time when his turnover of sales, as computed from the primary working day with the year in the course of which this Act is enforced, would not exceed the pertinent limit applicable to him less than sub-area (4).
(2) If the Tribunal is made up of more than one member, the Government shall appoint one of several members in the Tribunal to be the Chairman thereof.
(2) A reference Within this section to a statement built to the taxation officer or to these licensed officer is actually a reference to a press release produced orally or in writing, or in almost every other kind to that officer or individual performing while in the performance of his responsibilities under this Act, and features a press release manufactured –
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70. Accounts to be audited in certain Cases.- (one) Just about every dealer liable to pay for tax shall,if his gross turnover of sales exceed rupees a person crore in any calendar year, or in any other scenario, if the amount of Input Tax Credit score claimed by him in any calendar year exceeds rupees 10 lakhs, get his accounts in respect of such year audited by an accountant in nine months with the conclusion of that calendar year and furnish inside of that period the report of this kind of audit inside the prescribed type duly signed and confirmed by these types of accountant and placing forth such particulars and certificates as could possibly be prescribed.
(e) a source, by way of or as Portion of any support or in some other manner in any respect, of products staying food or some other write-up for human consumption or any drink (whether intoxicating) wherever these supply or support is for income, deferred payment or other precious thought;
If the process of assessment can not be or isn't done in just a period of a few months within the day of filing the application or in 1 thirty day period from the evaluation discover whichever is afterwards, the provisional refund shall be granted forthwith:
Rationalization.- Within this section, the term "proceedings" in relation to any dealer usually means all proceedings under this Act in regard of any yr, which can be pending on the day of these types of order or which may happen to be done on or ahead of these day, and incorporates also all proceedings beneath this Act which can be commenced once the date of this kind of order in respect with the said year in relation to these supplier.
(ii) any certificate of registration issued to any seller and legitimate around the day straight away previous the appointed day, issued under the Goa Sales Tax Act, 1964 (Act four of 1964), shall notwithstanding that the seller will not be liable to pay for tax underneath area 3 of this Act be deemed to get the certification of registration issued underneath this Act until eventually it can be duly cancelled in accordance Using the provisions of this Act and these types of dealer shall go on to be liable to pay tax beneath this Act and be deemed for being a registered seller until these kinds of cancellation and each of the provisions of the Act will apply to him since they use to a vendor liable to pay for tax under this Act;
(9) The Tribunal shall, for the objective of regulating its course click here of action and disposal of its small business, make laws not inconsistent with the provisions of the Act and the rules made thereunder:
38. Revision to Substantial Court docket.- (one) An assessee that's dissatisfied with the decision in the Tribunal or Commissioner could, in sixty times just after remaining notified of the choice, file a revision With all the High Court; as well as assessee so desirable shall provide a copy in the observe of revision on the respondent on the continuing.
(2) Where a tax Bill has become issued as well as tax effectively chargeable in respect with the sale exceeds the quantity proven as tax billed in that tax invoice, the taxable human being building the sale shall present the receiver of the goods by using a debit Observe containing the requisite particulars as specified in Plan File hereto.