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Section 10: In section 13 of the principal Act,— Amend- , N

The Central Sales Tax (Amendment) Act, 1972State Act of Chhattisgarh · Act 61 of 1972

, . . ti\ ment of

(a) m sub-section (I),— s e c t i o n

(i) in clause (b), after the words "the deductions which 13.

may be made", the words, brackets, letters and figures "under clause (c) of sub-section (1) of section 8A" shall be inserted;

(ii) in clause (d), the words "the State of origin of such form or certificate and the time within which any such certificate or declaration shall be produced or furnished" shall be inserted nt the end;

(b) for Riih-soctmn (2), the following sub-section shall be substituted, namely: — "(2) Every rule made by the; Central Government under sub-section (I) shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total 880 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.";

(c) in sub-section (4),—

(i) after clause (a), the following clause shall be inserted, namely: — "(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under subsection (3E) of that section;";

(ii) for clause (e), the following clauses shall be substituted, namely: — "(e) the authority from whom, the conditions subject to which and the fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;

(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;";

(d) in sub-section (5), for the words "the State Government", the words "the Central Government or, as the case may be, the State Government" shall be substituted.

Amend- 11- I n section 14 of the principal Act— section (a) f° r clause (i), the following clause shall be, and shall be

Where this provision sits

ActThe Central Sales Tax (Amendment) Act, 1972
Section10
Marginal noteIn section 13 of the principal Act,— Amend- , N
JurisdictionState of Chhattisgarh
StatusIn force as published by the source

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