actft ft~ ~ii tFi ~ ~ lTIGFff ~,,, (q1fcl1fwlq5 'PX ~.-n,r) -.:i?i I cl<l G8i q5~1°r ~ '+fcr-i, xi~~-< .
I 0/02/2006 ~ ~111-1 o I 1 6 I 2005 I clTcP / qfi:f ( 6 ) - \J rn"J x-P Id" cJ I fa, Ri-ll cf; cnx ~- 1994 (~ "~ 1995), ~ t.ITTT 17 m ~ ~,Ram qJ1 w:wf 1f C1@ ~ ~ f-lxc'f;lx ~ ~ ~ fcrirrT ~ 3m)~ii'Flf ~ ~-10/392 / 2001 / "cfTq)'/tiTq (70), ~ 12. i1.2001, -i:) f.'r9r:!ffR fmlt.R ~ g - Be@~ qf) 3~ °lf-
(i). ~fqj' 1 * "flPR ~ (4) (en) 11 ~ "™ 3f~ m cfcf llle1 ~ 1f m~15-<'' cp1 fc1C1lfq,f ~ ~ I
(ii). 3lji/)'ilcn 2 cf> "fJPR ~ (2) ~ ·vrzj "Tfffi 3f~ m cfcf lllci ~ 1f \J'l,$c'f;x'' cfl1" fc1&1)fqct fctm \JJWI (i ii). ~en 3 * ~ITT ~ (2) 11, · ~ "™ 3f~ m cfcfllle1 ~ 1f _ ',~q::,'." cnr fc) C'il fq ct fcmrr ~ I
2. Be@ ~ 01.04.2005 ~ ~P-llcf~ft&l JfR ~ I \J<Tllf-1 1/d cf; xl"ll41ci cf; ~ ~ c'f2.TT 3-ll~~ilj-91( ~ -1,_--/'---~J (»..)"--;;ti"'- · --- (cf5".3ITT". P1.15TT) ~ ~ ~, ~ ~ \ll:p-10/ 16 /2006 /clTcP/qfi:f-lfRcT cf; ~ cf; 0lji\JC: 348 cf; ~ (3) cF ~ if, ~ fu1-JTTT qft ~ ~ ~-10/ 16 / 2006/clTcP/qfi:f ( 6 ).
~ I 0/02/06 cfif ~ ~ xl\.Tll41&l cf> qTIUcf>R ~. ~ mT Qc'f;l~lci ~ ··::.1ITTr -g I \J<Tllf-1 11 d cfi xl"ll41C'i cf; ~ ~ c'f2.TT Jll~~lljf-11( ' ~) ~c;;.---~--- (ct. 3ITT". fTf .15TT) f-1. g<tct ~ .., Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bh~wan, Raipur NOTIFICATION Raipur, Dated I 0/02/200 6 No. F-10/ I 6 /2006/CT/V ( 6 ) - In exercise of the powers conferred by Section 17 of the Chhattisgarh Vanijyik Kar Adhiniyam, I 994 (No. 5 of 1995), the State Government hereby makes the following amendments in this department Notification No. F-10/392/200 I /CT/V (70), dated 12.11 .2001 - AMENDMENT In the Schedule to the said notification -
(i). In column (4)(a) against serial No. 1, the words "other than rounds or rods in coil form" shall be omitted.
(ii). In column (2) against serial No: 2, the words II other than rounds or rods in coil fonn "shall be omitted.
(iii). In column (2) against serial No. 3, the words II other than rouncls nr ri:ds in coil form " shall be omitted.
2. These amendments shall be deemed to have come into force with effect from
01.04.2005.
By order and in the name of the Governor of Chhattisgarh, ~ \ , . ..--,,...;
(K.R.Misra) joint secretary Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated22.-feb. 2006 No.F-10/3012005/CTN ( 1v )- In exercise of the powers conferred by section 80 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government hereby makes the following amendment in the Chhattisgarh Vanijyik Kar Niyam, 1995, namely:- AMENDMENT In the said rules, [for rule-4, the following rules shall be substituted, namely,-] "Constitution of the Tribunal and its functions- (1) The Tribunal shall consist of a Chairman and one Member to be appointed by the State Government.
(2) (a) The Chairman of the Tribunal shall be the person who is or has been a member of Higher Judicial Service in super time scale or a serving or retired member of the Indian Administrative Service of the Chhattisgarh cadre, who has held the post of Principal Secretary or equivalent in the Government of Chhattisgarh at least for~
(b) ears e Member of the tribunal shall be the person who has held the post of Additional Commissioner Commercial Tax in I ad ya Pra es or jChhattisgarh at least for three years.
(3) (a) The Chairman shall hold office as such for a term of five years from the date on which he assumes charge or until he attains the age of sixty five years whichever is earlier.
(4)
(5)
(b) The Member shall hold office as such for a term of two years from the date on which he assumes charge or until he attains the age of sixty two years, whichever is earlier.
The Chairman or Member of the Tribunal may at any time tender his resignation from the post and such resignation shall take effect from the date of acceptance by the Sta(e Government.
The State Government may tenninate before the expiry of the tenure the appointment of the Chairman or Member of the Tribunal, if the Chairman or the Member:
(a) is adjudged as an insolvent; or
(b) is engaged during his term of office in any paid employment outside the duties of his office; 01:
- - 2-- ( c) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or ( d) is convicted of an offence involving moral turpitude.
(6) The head quarters of the Tribunal shall be at Raipur.
(7) The functions of the Tribunal may be performed by any one of the Chairman / Member or the full bench. An appeal against the order of the Commissioner shall be heard and decided .
either by the Chairman or by a bench consisting of the Chairman and Member.
(8) In case Chairman/Member of the Tribunal has a difference of opinion about any earlier judgement passed by a single member then the case shall be referred to the full bench.
(9) The Tribunal shall, in consultation with State Government for the purpose of regulating its procedure and disposal of its business, make regulations consistent with the provisions of the Act and the rules made thereunder.
(10) The salaries, allowances and other terms and conditions of service of the Chairman and Member of Tribunal shall be such as the State Government may, by order, specify but shall not be disadvantages from their previous service.
(11) (a)
(b)
(c) The State Government shall determine the nature and category of the officers and other employees required to assist the Tribunal in the discharge of its function and provide the Tribunal such officers and other employees as it may think fit.
The officer and other employees of the Tribunal shall discharge their functions under the general superintendence of the Chairman.
The salaries and allowances and conditions of service of the officers and other employees of the Tribunal shall be such as may be specified by the State Government."
By order and in the name of the Governor of Chhattisgarh, bnLL\~ (K.R. Mishra) Joint Secretary affiltFII q, ~lltl'i fct@ cfl>-TT ~l\ii'il ~ (e11fu1fu;Q¢ cfR ~) J.i?IIC'l?.l GIB> ¢6ill101 ~ ~. xl?.49;'< ~ ~-10 / 30 / 2005 / qfcp / "C1"ffl ( :fn ) l:PCT1l,flJl<t, cJ1fu1fvllcb ~ ~ - 1994 (~ 5 x=r-=( 1995) ctr tTRT 80 8ffi ~ !;!lfcfull'i q51" ~ "i:f "Rm ~- ~ fixcblx C!c'ls_ &lxl \:P CT11 Wld cllfulfvllcb cfR" frr:r,, 1995 "i:f f.is:..=tf8.i~c'1 ~ cRcfi ~ 3'.f~:- . , ' "~cf>i(OI "cf>"T "1fcFJ ~ ~ ffl : - (1) ~ "i:f, ~ ~ &RT ~ 3'.TUfaT cf2TT 'C!cP~"ITTrrrl
(2) (cb) ~ cnT 31tlfaT "cf6 ~ "ITTrrr, ~ ~ clcFP-ll'i ~ '3'iild'< .;q1ftlc.'5 -&clT cpT ~ ~ <TT ~ ¥f ~ <TT ~ !,,!!;!I I fi f.icb ~ "cb"T l:PCT1"i-H JI q, x=tcpf ~ ~ <TT x~cJ1f.i~c=a ~ m ~ 1:PCT1lx-Pl<t, ~ * ~ fflcf <TT ~aT "CJG ~ cp1, ~ cf>~ cfFlcfl:TcTcb~mxuT"cbx¥f"ITT, (~) ~ % cllfcm mrrr. ~ ~ <TT \:PCT1lfi, 1 q; "i:f q5l-j° ~ q5l-j° ~ ~ * ~ ~ ~- cllfulftllcb "cbx cnT "C!G mfm "cbx ¥f "ITT I
(3) (en) 31tlfe=r ~ %Uf m ctr ~ ~ -q-tq cftf ctr ~ cTcb m trx-ro ~ ctt 3=fPJ ~ cTcb, ~ ~ ~ ID, ~ cR<TT I (~) ~ ~ %Uf m ctr ~ ~ -q-tq ~ cb'T ~ cTcb m zj-<,o ~ ctt 3=fPJ ~ cTcb, ~ ~ ~ ID, ~ cR<TT I
(4) ~ cn1 ~e=r m ~ fcom ~ 'fi1=m 3l1R "CJG ~ ~x-((14'> 1 ~ ~ ~ ~ ~~ll{J 1 ~ ~ IDxT x-ci"i 4ici ITTTcb ~ WTT<TT "ITTrrr I
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(tT) ~ ~ * fcl5m ~ "i:f ~ ~ * ~ R-lc&~l~ -crrm TTm m I --- 2...
(6) ~ cpl" j-Lc,Q I c1 ll ~ if ITTTIT I
(7) ~ cB cpT<:TT cpl" fiJ.lllG-i 3lUlaf/~ if TTnm ~ cB IDxT <TT "T1T 1llo &RT ~ ~ I ~ cB ~ cB ~ ~ 3lUlef <TT 3ltZfa:f ~ ~ 'B ~ -cfro &RT ~ cWTT ~cl5T~I
(8) <TT?; ~ * 3lS<:fa:f /~ cpl" 1fcf, TTnm ~ ~ GlxT 1fT if trrfur ~ ~ ~ t ill ~ 1I°f -cfio ctT Plfc!te fcn<:TT ~, .. _. -~ ,.
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(10) ~ cB 3lS<:ra.:r ~ ~ cB ~. ~ -a-m ~ ~-tR ~ ~. ~ "ITT1tr, ~ ctl-~ ~ ~ ~ Rlf.!lfc!te ~ ~ ~ ¥ cl5l -wn-3n'" cB !.1Rl~c1 <TTft ~,
(11) (ct>") ~ ~. ~ "cf>T, ~ q;n:f ~ if fit;lllcil ~ ~. '1-llcl~llcf> -~ ~ 3R cps-h11Rll'1 cl5T ~-a-moo 1Pi~i!a ~ 3fix ~ ~ ~ cf>S-1i11€\ ~ fcn erg~~.~ ¢x1q 111 I (~) ~ cB ~ ~ ~ cpS-fill~ ~~cpl"~ 3ltZfef * f!P-11.-xl ~ if <fR1T I (7T) ~ * ~ ~ 3R cf>S-f=q1Rlfi ~ ~ ~ ~ -a-m -wn ctl Wet,~ "ITT1fi ~ fcp ~ W"fR ~ ~ ,,, 8irn"lx·Plq, * Xi\Tll4IC'1 ~ ~ ~ "ci"l2TT 3ll~~lljfilx, ~. fz.:Jtcp 22-~. 2006 ~t!c',icf>1 ~ ~-10/30/2005/qfq)/-qfq- 'Bffif cB" ~ cB ~ 348 cB" ~ (3) cB" 3ljfixo1 if, ~ ~ . cl5T ~ ~ ~-10/30/2oos/qfq)/-qfq ( ·LD ), ~.:2'2-~,' 2006 1 cpl" ~ ~ xl\Tl.141&1 * ~ ~- ~ IDxT !.lcf>l~ld ~ \JfTd1 ~ I 8irn"ifillq, * xl\Tll41C'l "ct -;,r-r ~ -a-m 3ll~~lljfil'<, ~ --'5) ~ ---- (*.3TR. fJrm) ~~ \:b ffi1 '{1 ~ I ~ ~ 11 '{1 '1 fclrn ~ ~~'11'11 ~ (q,fa,~cf> ~ ~) +f ?11 cl~ GIBJ ct>~101 ~ 1lcFf, x,~~x x1<-19,x, R.--iicf; 25/02/2006 w'iicf; "C[tp-10/11 /2006/cffcn/-qi"=q ( ' 1 ) - 'i:h,flxii1q; cJ1fu1R,-<-1cf; cnx ~. 1994 (w'iicf; 5 "fr-t 1995), clft t:TRT 27 clft ~ (9) m ~ ~1fctal11· cITT '34lJ1ll 1f ~ ~ ~ flxcf;lx ~ m R,xi)qR, m 45Rllx, x1<-1i1<t, ct "fhtq 1f 9cti1-.tiilct, "f~ ITT 1f ~ ct ~ t1x cnx ~- 1976 (¢1-iicf; 52 °f1't 1976) ct 3RfTRf ~ \,kllcf; ~ cf;l4cJlffilli °G1T ~ "ITT, °G1T 28 45xcl~, 2006 CTCP ~ ~ clft ~ t, ~ ~ clft ~ 31 RxiR.lx, 2006 CTCP ~ ~ 1 x1<-19,x. R.--iicf; 25/02/2006 w'iicf; "C[tp-10 / I 7 / 2006 /c!Tcn /-qi"=q-'lfffif ct ~ ct 3lji:U~ 348 ct ~ (3) ct 3ljflx □ I lf. ~ fclWT clft ~ w'iicf; "C[tp-10 / 11 / 2006 /c!Tcn /-qi"=q ( 11 ), R.--iicf; 25102/06 "cf;T ~ 3fjclR x1\J"<-1q1&1 ct ~ ~. ~ m Qcf;1~,a fcn<:rr \J1IBT~I ~ (~.3TR. p),m) tigcta~ Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 25/02/2006 No. F-10/ 17 /2006/CT/V( I I ) - In exercise of the powers conferred by sub-section (9) of Section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), the State Government hereby extends upto 31st December, 2006, the period for completion of every such assessment proceedings under the Chhattisgarh Sthaniya Kshetra Me MaJ Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), in respect of Tirupati Road Carrier, Raigarh which is not completed by the 28th February, 2006.
By order and in the name of the Governor of Chhattisgarh, " (3-?5"Vl../v( ~~--(I(.R. Misra) Jo int secretary ✓ tRtt'tx-P~ ~n"fP!"
fclrrr ~m 11~ fcl·~ (crr~r~ cJ1X fcr:rrrr) ~ GTBi" ~ffOT ft-m 1lcl".-f, xl1(T" 3ffe)~r ~1<:rg"{, fcr-:1~ is I d-/1,-, f 2 o dT6 .
~f>!:fTcp ~- -10 /27 / 2006 / cffcp / qf'q ( 21) - ~T[(p crrfu1Rracfi cITT Jf~f.i?-TT-1, ·199,1 (wi=ricp 5 ~ 1995) ~ Wcll:Wlf i:[1 ;mr~[~ ~ VIWif 41f TT<-ll•r lf ~m s~, ~v'll ~~ ~ ~r. ~r "ell ~ ::i1:F:fill 1'i Fcl~lftt!c JT~:CAT3lr i:fiT 1 31\t;r, 2006 i:l~ rri~\tacfr ~{ Fcmi~ ~ t 3T ~ ~ 3~J:frc/J 3T~RT i:plNJ 1 2 (-1) ~- 5-1-94-fclcp-lTfq (18)
(2) ~-5- ·1-94-fcr-cfJ-llfif ( 19)
(3) l;!-5-1-94-fclcr;-tff'q (20)
(4) ~-5-·1-94-fclcr;- lrf'q (21)
(5) l;!-5- ·1-94-fclq-,:._trf'q (22)
(6) 1:;-5- ·1-94- fclq-,-qf'q (23)
(7) ~-5- ·1-9,1-fclq-,-tffi:1 (24)
(a) 1;!-5-1-94-fclq-,-trf'q (2a)
(9) 1:;-3-8-95-fclq-,-t[Rf (68) ( 10) ~-3-G-95-fclq-,-qf'q (69) ( 11) 1;!-3-8-95-fclq-,-t[Rf (10) ( 12) ~-3-15-- 95-fclq-,-qf'q (84) ( 13) 1;!-5-4-96-fclcp-t[Rf ( 14) (-14) l:!-3-46- 96- fcmi-trm (3) (-15) ~-3-89- 95-fclcr;-tfm (111)
(16) 1;!-3-27·-2000-fcmi-tfRI (24) ( 17) . ~-3-46--2000-fclq-,-tfm (52) (-113) 1:! 3 49-99-fclcfi-tfRI (70)
(19) 1:! 3 45- 2000- fclcfJ-tfm (75)
(20) 1;!- 3-44-2000-fclcfJ-tfi"'rf (GO)
(21) \!t'1 10 29-2004-i:JTcf>-tJi'cf (69) 'ilT ~ fl'c/J 3 0 ·1.04 _95
01.04 .95 0l04 .95 01 .04.95
01.04.95
01.04.95 0l04.95
01.04.95
07.08.95
07.08.95 07 .08.95
06.11 .95
12.04.96
22.01 .97
12.1 2.97
30.03.2000
17.07.2000
31.08.2000
28.09.2000
12.10.2000
23.09.2004 r r x 'tJlCT"fl 'l l'l (p c[1 '{ Jv-lJLfl C' f i:fJ -;:ni:f ~ rf!lll 3 ll ~~ ll j II ~.
,......,_r----- ..__,..,...... ... --A(~ (N() ~ __:....------ (~.3TI'x. fTT-m) ~"{-f~ xrll:f{, ~~ref> 3 I d/hc :2 clo 6 .
~r'licF ~lri-10;:2.·7 /2006 / cffcfJ / tJTif- 1TRTI ~ nFcl1:1r=r i$ Jf3~ 348 i:fJ ~~ (3) i:fJ 3~ ~h)~ fcl·i~r r cifr 3rm)Y'1T ~r,i:rriri i:fc17- 10 / 27 / 2006 /crrcfJ / i:rrcr _( 21 ), fc8w 8 1-3-2M'G 1 , v JrjcllC:- xlv'I.TllTc-T cri mmr{ ~. t;c,c;: rfm WcfJT~@ ~ T v=rrm -g I ~ITTF~ .:1~ xfCK!(f~ cfi r11icr ~l 02.JT 3IIC:11f:FITT', . """,---.:--- ,-·····--·-(',.-y Ov,) ?!f' · t....--··· ----~ _ ____ :...--~•--- (c[l.31R. fTl'J}ff) ~~fwr Government of Chhat-tisgarh Finance and Planning Department (Commercial Tax Department) lYlantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 31/'03/2006 No. F-10/ 2 7 /2006/CT/V( 21 ) - In exercise of the powers conferred under the provisions of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government hereby rescinds the notifications specified in the schedule below with eflect from 1st April, 2006:- ., S.No.
1 (])
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9) ( I 0)
(ll) ( 12)
(13)
(14)
(5) ( 16)
(17)
(18) ( 19)
(20) . (2 1)
SCHEDULE Notification No. Date 2 3 A-5-1-94-ST-V ( 18) 01-04-95 - A-5-1-94-ST-V (19) 01-04-95 A-5- l-94-ST-V (20) 01-04-95 A-5-1-94-ST-V (21) 01-04-95 A-5-1-94-ST-V (22) 0 l-04-95 A-5-1-94-ST-V (23) 01-04-95 A-5-1-94-ST~V (24) 01-04-95 A-5-1-94-ST-V (28) 01-04-95 A-3-8-95-ST-V (68) 07-08-95 A-3-8-95-ST-V (<59) 07-08-95 A-3-8-95-ST-V (70) 07-08-95 A-3-15-95-ST-V (84) 06-11-95 A-5-4-96-ST-V (14) 12-04-96 A-3-46-96-ST-V (3) 22-01-97 A-3-89-95-ST-V (111) 12-12-97 J\.-3-27-2000-ST-V (24) 30-03-2000 A-3-46-2000-ST-V (52) 17-07-2000 A-3-49-99-ST-V (70) 31-08-2000 A-3-45-2000-ST-V (75) 28-09-2000 A-3-44-2000-ST-V (80) 12-10-2000 F-10-29-2004-CT-V (69) 23-09-2004 IJy order and in the name of the Governor of Chhattisgarh, 1~~- (K.R. l\1isra) Joint sccreb1ry [ct : ( 1)
(3)
(4)
(5)
(6) fcrffi ~ ll)\Jl-11 ~ (q1fi)1~if> 'PX ~) -ii?!Tc,rlf G1u) cf>~IOI fu~ 1fcf-i", ~ 3Tftrfri:J .-I I ,. .
~.~ '3O-l'2..-2..006 ~ ~-10 / /JJ72006/cITcn/qtq ( 101 ) - ~ xfGxl mw, cm~~ ITT l'f<lT t m & f-Plip cnfu~ cITT' ~ . 1994 (~ 5 x-M 1995), ~ fcrnRl cITT'. ~' 1956 (~ 74 "ff"l 1956) 'C;cf u('d"m 11c;; x{!.fr-'fl<:I ch rt lffi'f cf>~ '9'x cfR ~. 1915 :'(~ 52 ~ 1976) cf> ~ ct>x~llJ~ &Jclfll~lll. ~ m1 if~'[!%' ~ t ~ cITT"f.tt1·RUT x-11ITlftfi · 311<Jcffl crrfu~ cITT', cllfillftilcf> cITT' ~ ~ fl61llcf> cJlfillftilcf> cITT' ~ ·'ITT{T fcluTT 'iifRT t ~ 'fflfr &J cHil~lll ~-"t ~ffl cf>l4cJlf%lli lPC'd~fPI~ cJlfillftilcf> cITT' ~.: 1994 (~ 5 ~ 1995) clft 1:ITT'r 27 clft \JCTl:ITT'r (8) rfi mc!tTFll. rfi ~ cf>~"'5X qtf 2006 cf> . 3fcl '·(fcn· ~ ~llr 'iifRT frrmr t_ cf>~"5\! crtf 2006 clft ~ ifi ~ ~ ~ 'iifRT t · · ..
~ 'fflfr &J clxi l{<if cm x-Tfr ~ 'T1f- <;Tll rfi 3ITclN '9'x '3cRf ~ ~~~ ~ en'[ ~ JlcR-R ~ 'cf>'xcf ~ fcluTT "GfAT t; . .
i3cffi' ~ am txf cITTfiffl ~ 'cflT4~ "cf>T cf>~"'5X cJ'll 2006 rfi 3fcl (fqJ ~ fch<T vfR' rfi ~ cf> ~ '+lT \1Cffi afcl'fu cf> 3@ c'fcp ~ cf>l~folffilli 'I°f fcnll'T \ifFlT w=fcf ~ %;
Wfxlc@ cf> l4 cJ lffi41 <ITT~ fcluTT 'GTRT 3~ % I 3@: \J~flll ct, cJlfillftilcl5 cITT' ~. 1994 (~ 5 °ff1 1995), clft !:ITT'[ 27 clft ™xT (9) '[RT >Rro ~I fcki lll "cf>T ~ ll C1IB ~ xfGxl 'fRcnR ~ am ~ &l cl xi I~ cf> ffi~ if \Icffi ~ rfi ~ ~ ~ ~ cl514i:llf%lli vll 'fffiT~ ~ cJlfillftilcl5 cITT', cJlfu!fGxlch .cf>x 3~ ~ xi5lllcl5 ~ cITT' ~ rfi ~a,~ ITT, vll 31 ~Wi.lx, 200G c'fcp ~ ~ ~ vfTTfi t tJ_Of ffl ~ 3~ 31 ~ . 2001 c,cp ~ t I - ~ . ~~ 30-12..- 2--006 ·, ~ ~ - 10 / tlS-/2006/cfTcn/qfq-~ rfi ~ cf> 3~ 348 cfi ~ (3) rfi ~ it, ~ fcMrlT ~ 3~ ~ ~-10/ I IS- / 2006 / 'cll'cf>" / trr-cT ( 10 I ), ~ -30-11-1001, <ITT ~ 3fj'cll'G xlGi!Y I cl rfi ~ ~. ~ am \.I ¢1 ~Id fclurr 'iJlTcTT t I tpCT'J~xi 11~ -cf> x1Gi!Yl<1 rfi ~ ~ ~ -- oll~~lljxm, . , ·" ~ <~-~- fij,m) . .
,. ·~~an~ .
L .__ . ' that,-
(1) (II) (III) Government of Chhattisgarh Finance and Planning Department (Commercial Tax Department) Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 3 o - 1 2..- '2-0 ol.
No. F-10/ I t S- /2006/CT N ( \ D I ) - Whereas, the State Government is satisfied There has been considerable increase in the number of dealers liable to pay tax under the Chhattisgarh V anijyik Kar Adhiniyam, 1994 (No! 5 of 1995), the Central Sales Tax Act, 1956 (No. 74 of 1956) and the Chhattisgarh· Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976),· who are to be assessed by Assistant Commissioner of Commercial Tax, Commercial Tax Officer and Assistant Commercial Tax Officer;
There has been no increase in the number of authorities competent to make assessment of such dealers under the said Acts, commensurate with the inc~ease in the number of such dealers and their assessment cases;
The assessment proceedings of all such dealers due for completion by the end of the calenda1· year 2006 under the provisions of sub-section (8) of Section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995),_have to be completed before the expiry of the calendar year 2006;
· ... .. ([V) Correct dssessment of such dealers, on merits have to be made by the said ' au thorities after affording them a reasonable opportunity of being heard;
(V) Despite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar year 2006 such proceedings _cannot be completed by end of the said period; and · · (VI) The aforesaid proceedings need to be completed.
Now, therefore, in exercise of the powers conferred by sub-section (9) of Section 27of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (Nq: 5 of 1995), the State Govermnent hereby extends upto 31st January, 2007, the period for completion of every such assessment proceedings under the said Acts in respect of every dealer pending before the Assistant Commissioner of Commercial Tax, Commercial Tax Officers and Assistant Commercial Tax Officers which is not completed by the 31. st December, 2006.
_I, By order and in the name of the Governor of Chhattisgarh, ~'~ (K.R. Misra) Joint secretary . - Subject-Chhattisgarh Commercial Tax Adhisuchna No. 06-10.02.2006 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 10 Eng Subject-Chhattisgarh Commercial Tax Adhisuchna No. 10HIndi Subject-Chhattisgarh Commercial Tax Adhisuchna No. -11-25.02.2006 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 21-31.03.2006 Subject-Chhattisgarh Commercial Tax Adhisuchna No. 101-30.12.2006