Bare Act Search Results

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any … shall apply to an assessment made in consequence of, or to give effect to, any findings, directions or orders made under section 20, 21, 22 or 22A or any judgment or order made by any Court.] (6)

The Kerala Value Added Tax Act, 2003 Section 6

Title: Provided also that the tax payable under clause

State: Kerala

Year: 2003

Act; (xlix) "Tax invoice" includes a bill of sale containing such particulars as may be prescribed. (l) "Taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such … duties conferred or imposed upon him by or under this Act. Provided that the Commissioner may, by an order in writing, delegate any power vested in him to any officer appointed under sub-section (3). (2) The Commissioner

The Kerala Value Added Tax Act, 2003 Section 49

State: Kerala

Year: 2003

or other amount assessed or demanded is lower than what is actually due, either due to escapement of turnover or for any other reason. (2) The Deputy Commissioner shall not pass any order under subsection (1) if,

The Uttarakhand Value Added Tax (Amendment) Act, 2010 Section 2010

Title: (2) It shall come into force with immediate effect

State: Uttarakhand

Year: 2010

Principal Act, the following section shall be substituted; namely- "25. (1) There shall be an assessment of taxable turnover, amount of tax payable on such turnover, and amount of input tax credit admissible to a dealer for … or in sub-section (13) of Section 23, filed by the dealer, shall be deemed to be the assessment order and the facts disclosed and the figures mentioned in such return shall be deemed to be part of

The Assam Value Added Tax Act, 2003 Chapter V

Title: Chapter V - RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

State: Assam

Year: 2003

within such time as may be prescribed. (3) If the Prescribed Authority has reason to believe that the turnover of sales or the turnover of purchases of any dealer has exceeded the taxable limit as specified in … month in which it had become due to the date of its payment or to the date of order of assessment, whichever is earlier. (4) If any dealer, without any sufficient cause,- (a) fails to furnish a

The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended) Section 143

Title: Manner of distribution of credit by Input Service Distributor.- 20

State: Arunachal Pradesh

Year: 2017

whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the … arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from

The Assam Value Added Tax Act, 2003 Chapter VII

Title: Chapter VII - LIABILITY IN SPECIAL CASES

State: Assam

Year: 2003

(1) Where in any particular year, the gross turnover of a dealer exceeds forty lakhs rupees or such other amount as the Commissioner may, by notification in … any person what ever be his designation, who in fact manages the business) appointed by or under any order of a Court, the tax (including any penalty) shall be levied upon and be recoverable from such Court

The Kerala Value Added Tax Act, 2003 Section 67

Title: Provided that no such penalty shall be imposed unless the dealer affected has had a reasonable opportunity of showing

State: Kerala

Year: 2003

is discontinued or where a firm is dissolved, the assessing authority shall make an assessment of the taxable turnover of, and determine the tax payable by, the firm as if no such discontinuance or dissolution had taken … 4) The powers under sub-section (1) may be exercised by the assessing authority even though the order of assessment, if any, passed in the matter, has been the subject matter of an appeal or revision.

Karnataka Sales Tax Act, 1957 Section 17

Title: Composition of Tax [X X X]

State: Karnataka

Year: 1957

conditions and in such circumstances as may be prescribed, the assessing authority may, if a dealer whose total turnover in a year is not exceeding 4 [rupees tenlakh] and who is liable to tax under sections 5 … dealers whose total turnover in the immediately proceeding yearas declared in the return or determined in the assessment order was more than 7 [ten lakh rupees]. (2) (a) Any dealer eligible for composition of tax under sub-section

Karnataka Sales Tax Act, 1957 Section 12A

Title: Assessment of Escaped Turnover

State: Karnataka

Year: 1957

Matched in: Title Assessment of Escaped Turnover