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Section 31: Extension of period of business of casual trader in the event of opening of newoutlet

Sub-section (1) of Section 70 of the Punjab Value Added Tax , Rules 2006Union territory Rules of Chandigarh · 2005

If, the casual trader intends to extend the period of conducting the casual business or intends to open a new outlet, he shall intimate the designated officer in writing in this respect at least three working days in advance and the designated officer on receipt ofsuch information and satisfYing himself as to the genuineness of the request, may extend the period of permission, for conducting casual business and incorporate the fact of extending the period, or opening the new outlet in Form VAT-11: '

Provided that while extending the, period o~ permission or allOWing opening of a new outlet, the designated officer, may review the amount of security already furnished.

.---' i ----._-

32. ~ode of paym",,,t or t~1f_~·~bjet': 1<: lh~ prQ""il)f)S of ~u~·,,,,e (:t:, e ,';0r.1l00 31.

r,llo :<3. B r."~~81 tm.:!'" ,M';' dF.>r";;·1 L'lO (liTIOul'\t of t:~x (Jo.", II' ~he ~PP"Jp"i:it" (:'.l~(;rn ."""t -:-"''';~l'iY ..:1)' wa~ ~f r.hc:llan in FOfTil YI\T-~·(Jn MQ OOO"ILi(;lor. cd the bu",-in"..

Pro...kt"J Ihcit if ttl(f p~rior.:°of v~SIJa! t:u':iil!·:)~s ~X'::;·)t:<.J~ ~e\'Bn ~ys. tha r~rlltiUnt . of ~3" '·"'11! be d.,p~·>ltCl~ on ·.'.'cek·y rln~:" on ~:'e flfst:vicrki7lU cJL1Y «It"-, ~lC ~b*, of -he 'MJU'{ (mJ 1I1r; fir~1 in"C2l11 m<""t ~ "<,.11 b~ r::,iO ;ml\l",eii<lI~11 01' t~." COr.:.ll~)"il of ~'l'; <:'J"LJ<l1 ousi( e3'S~ \.,.hic "l~·.'~r kc, corlier.

33. proccdUfa ...fter ctaGurc of casual busil1aSs ·""'1 tltlali;>:iny ollsK •S.,.;;I.)· ~n L18bility_-(1) ; he c~"J<'l1 tr3d~r st·,,,II-JulTlish to the dp.s !,;llatilc1 omeer, '" sldt<Jment sh.o....in!j tt:..~ dP.tflil. d -s:;.I,,, :.J1'd ,:Ju'ch«.c:s <Inc to. li',bil.t\-· ir Form 'tAT-1 ~. imr1..J:~tel;r dkr t~F. concllls;r>n <If the Cil5~ill blJ~in8SS_ He st>,,11 ,,150 appano the d"i<Ji", Q1 "n.s~1d gaoc s erd shall f"o~"CO 3{;r;':)Un~ bO\l~" bElfure- In" ·,U,.,gn::t!E;>n [)ffu;er ~or dotermi',itliO 't·€ filk'll If: K ~al>ility.

(2) . Th<> d,,,ignatec or.ieer. m"}' 8XCltnlnP. thE .,~c.vl,nt lOOKB. ~i t\lC cas ,IAI tlHUer imrnl:;'<Jr"tdy on lhu cote u< toceipt Qt t<,x t:.oili it}' "tclICmenLin rOf""l VA I -13 or on ~hR ntJxt \\'l)rK;ng Cay and ·,;~Ii datArrllinc !he !i".,1 tax !lah,lil)' cf thP..';<lslJal lr",k:r.

(3} Afler ctetenninir.g th.. lir};)~ t:.1;<..lia':Jilily. th.. designatec ofli""rs"flll r..quire the ".<Jt,uai tranal to [i!nosit imtlooiale;y tt>e am(lulll. CJf tal' HO determ in"lCl (I) Wh~~Cl B: ca~ual troder "'iI~ to .jischl>~C hlB ~x liabiJily ~~ ·:h.:lerm iMd by It:(: desi[ln>11&d offic."r, Inc samB shall be rE!tO\ICYed OtLt of th~ s·l;uurlly fJrni,;Md by ttl".

·u.s U<ll "<ldar. Bal·s ncoil .U nrerml8 I LXI am [:lu n( if :J ny, sh~I' be ree(Jve rabl", uIlder !tl~ pr<Nio>iofl-" ·,,1 Woe Act F.lru these rul",.

(5) After .satisf}·iriy hlffiseff tt,.,l the = u.,1 tJ<lder ''''IS tllscha'i'l"" his taX li"U,l!ty_ the 'l".igrya:"rt nmc.;t:r shA;I rdcilse lhe. security ar.t1 i~l.le ~"K dC3I<lr(:H certfic<ltB in .

trip'icate Ln Form VAi-14. T1f;l c'~<J31 trader, shaR h" -)iv811 ~le fht two ~p~'es and ltl" tnlrd cOf}Y sball De rn"fnteli neff in the {ecord_ He sh1iil d"posi: 1'11:> o;=nd oopy m.IM Infom)fl!io<1 GI)J1e~;;(Jn Gentr~ v.1lile loo\li,;g ltl" Union Territory, Ghilndloarh.

34. J::l Hu re to GQgk pern,is'S·lon .'-If '" G"-suallr<ldElr f~ils.m ·"I'~I for P'!'rrYI!ssion.

'Jr '<lils to make 3. report, be S~<I" be S9P,'e<j with <J notke in tnis reg"rd before Ulki"ll llnal ~cli'''i.

Where this provision sits

ActSub-section (1) of Section 70 of the Punjab Value Added Tax , Rules 2006
Section31
Marginal noteExtension of period of business of casual trader in the event of opening of newoutlet
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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