In these rules, unless th'e context 'otherwise requires,-'
(a)' "Act" means the Punjab V~lue Added Tax Act, 2005, as' extended to the, Union Territory, Chandigarh ;
(b) , "Appellate authority· means the Deputy -Excise and 'Taxation Commissioner of the Department, who has been appointed as such by a notification ; ,
(c) "Appropriate Government Treasury" means a treasury or sub-treasury of the State Goveniment or abranch of the State Bank of India; State Bank, of Patiala-or any branch cif'a'Scheduled Bank, authori~ed to , transact the State Government business by,lhe Reserve Bank ;oflndia, situated in the District in which the' person concerned has hii;' place of ", business or the principal place of business in the Union Territory, Chandjgarh, if the business, is carried 'on at more than one plaC? ;
..~' ' .. ' ~ j '\ I , !
( , 'Price: Rs. 3.00' (623 ) .' '.:'
, .
" .
, .~::.:'
,311i /",.'f T m r 7 tHD, ADl'viN GA.Z. (EXTRA.), MAY 26, 21)06 (JYSl $, 192& ,5AKA)
(d) "Oepl3rtm€'~t' m'!ans the rJ':lpartroont Qf t:xd;e ~nd Taxation. Union Ternlt)l)', Ch<;fldi~ rh; .- leI 'r=",m' mfl<lnS i1 Furll1 appended to these I1Jles :.
..
r {f;
19) i -
(h) " '- "MLJrlIh' m"a'lS a calendar mOl1I11 :
'Ow"", [)f 'Joods" means the D\\'11~r of gcods 8no Inc!u,j,," ttt.. <;ollsignor or consignee or their authorized replese01ta~iv .. or the driver or lhfl person in ch8r"le of 1tle !Jood& vehir.I~, FlS lh'" case may b~, or 1M ~r.lOIl in w.t10ge r(lIiH",~;;i[)n 1I1A 5P'lds Olre found in F.l >Ji:ven sihJ.atlon:
" 'ReviStJn~i IH;~t.Jril.y· moarlo; Ille Coml»lsslor.er or a~1 othllr afficQr of .thA ~p<Jrtment, not oolaw!he I'3nk of an Ass~~rrt E""iM> o:nd Ta~;ion Comll1issiQn~r. ar>PClinled as such b~' H notlflcC\'~of1 by the StRte GovelTimen! ;.
'{i) >r<lX fl)!lCti0r.- meafls.tht:: ,raction calc..lIere~ in "coordance with the folIO'...;~· formlAla ~- S~I" X RerloJ gf Tax (S X R) Dtvldod by Rate ofTax iR) .,. 100 (in ""ort).
S X 8. ..
R + 100 . , . I ! .
.J :r ,5"",IDn8 21 "'~ ~~.
(j} ....Varell:luse.. means BJlyerJclosure. building or vassel in which SI peNiOn keeps slov.k l)! 900d~, meant 1<:;r t/u"i..-....;.s.
CHAPTER II Roglsfrntlon . .
~. Applicallon for Rl'gi!Jtratior,,-{1 ~ All IlPplic.;.liol1 for'registratio!1 under S<!ctions 21 or Sevt:on·?,2, &hall 00 maL~ to tho designated offioer. It "liAll tl.. ~lQned by the prop<iet<>J in lIle bUSiness or ill ihe case of a firm,'W i:l p",rlr'l<::r at th.; firm: Qr in ltle CRSe of <l Hino'u un-dividN1 fAmily. ~ th.. manag.... 01 Karla of the family 'or in the casG of a CompallY iflCorporsted LJnder tho Companies A<:t 1956, by 1M Mil~l<l[llng Director (:r any oth~r p"ffion au<l1orized by If1':! Bwrd <Jt Djn;~Io'll of th& Company, or in the Ciis»' of a C;io~emmQrll Oepar1rntlnt, lJ~' InEt He:.d of tho D!l;liilrtment or 1In)' clIlar Off!c!":r d lIly au!llC»lzed in wrrring by l1;'m or ill th~ care of any Qther' a~5(.;l;;fiOtiOn 0' indivi(\uaI3, by the Pri'l";pal OffiOOT mal'l;l.ging lh" bl.l.fn~s.
{2}' An ~[lrllic<"liull'for rcgi$II'Cl~c>n sh~.I1 be made if' FOI'l11 VA 1'. 1 ~ktnQwitr.
111~. receipt, in I"arm \fAT -2; of fl fee of ru~.eeS fi\'~ hLJndr",rJ.
.(:~) AI: ~~pli(:~1inn fn' CJjLHir.in~ rngio;lr..liLJII 'or VAT or .'regif>lratiC'1l ~r TOT t'Jy " wson •.who waS t'E>g Istl>rW undet'tnG rcpea led Act. irnmec i.m.ly ocfore 'he" ~pCJinlo;d day, "nall·"I.o be ma~e ;n Fofr.l VAT-1 to .tIl.. rJe"~~n,,t9d c·fflcci ·....ittJ;n a p",rkld.of thirty .
Cll~ form the I"Irpojnt8ci day. alol1gw11t1 ttlt: original regist""lion ClRfliliL<lte .granted und"r .
the RepBaI"d Act :
PYm'ided ltlal no' fee a~ J}~escrilJe<J und",r SII O~rt II" (2) ,10.11 !J(: ceq ~jrer. In !1P.
deposited tJ~. l;uch pers:)~, if <ivl ll[lflIir.1l!ion il' m"d.. within tt"" stipul3lec (Jf!ri:x:t.
.'
. ".- .... : ~ :-:-: "." -- •,,.
• CHD. AW,lN GAl, (BX1R..'I..), MAY 26, .7.00', (.TYST 5·, 1nos SAKAi 62S