Chhattisgarh Value Added Tax Act… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2005
Jurisdiction	State of Chhattisgarh
Ministry	State Government
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 07-01-2009 Øekad ,Q&10@ 67 @2008@okd@ikap ¼ 01 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa jkti= ds izdk'ku fnukad ls fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku mDr fue;ksa esa] ¼1½ fu;e 20 ds mi&fu;e ¼2½ ds [k.M ¼[k½ ds Ik'pkr~ orZeku iSjk ds LFkku ij fuEu iSjk izfrLFkkfir fd;k tk,& **31 ekpZ] 2008 dks lekIr gksus okys o"kZ ds fy;s iz:i&18 esa fooj.k rFkk /kkjk 41 dh mi/kkjk ¼2½ ds v/khu vkfMV fjiksVZ 31 fnlEcj] 2008 rd izLrqr dh tk,xhA** NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 07-01-2009 Øekad ,Q&10@67 @2008@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@67@2008@ okd@ikap ¼ 01 ½] fnukad 07-01-2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 07-01-2009 No. F-10/ 67 /2008/CT/V ( 01 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby males the following amendment in the Chhattisagrh Value Added Tax Rules, 2006 from the date of publicastion in official gazette, namely,- AMENDMENT In the said Rules,-

(1) For existing para after clause (b) of sub-rule (2) of rule 20, the following para shall be substituted- “For the year ending 31 st March, 2008 Statement in form-18 and audit report under sub-section (2) of section 41 shall be furnished up to 31 st December, 2008.” By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 09-01-2009 Øekad ,Q&10@10@2008@okd@ikap ¼ 02 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼8½ lgifBr NRrhlx<+ okf.kfT;d dj vf/kfu;e] 1994 ¼dzekad 5 lu~ 1995½ dh /kkjk 27 dh mi/kkjk ¼9½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk fr:ifr jksM dsfj;j] jk;x<+ ds laca/k esa NRrhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dzekad 52 lu~ 1976½ ds varxZr ,slh izR;sd yafcr dj fu/kkZj.k dk;Zokfg;ka] tks 31 fnlEcj] 2008 rd iw.kZ ugha dh tkrh gS] iw.kZ djus dh vof/k 31 fnlEcj] 2009 rd c<+krh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo jk;iqj] fnukad 09-01-2009 Øekad ,Q&10@10@2008@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@10@2008@okd@ikap ¼ 02½ fnukad 09-01-2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 09-01-2009 No. F-10/ 10 /2008/CT/V ( 02 ) – In exercise of the powers conferred by sub-section (8) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005) read with sub-section (9) of section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government, hereby, extends upto 31 st December, 2009, the period of completion of every such assessment proceedings pending under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), in respect of Tirupati Road Carrier, Raigarh which is not completed by the 31 st December,

2008.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary " 8 CT1ifPI~ ~ll'tl '1 qlful fvllcb cfR" ~ •bl 16-lll G@) qjiilf lO I ~ ~. xl ll9,x ~. ~ 21/~1/:2.oq~ ' ' .

;.-;'"i i0 ~-10/ c _g / 2009/cflcn/'CJt-q ( og ) - '0ro"l{PI~ ~ ~ ~ ~~.

2005 (~ 2 ~ 2005) cm £:ITTT 15-'@ ERT ~ ~lfcrall'i cBl" ~ ~ ~ ~ . ~ ' ~ ~ &m, ~ tr <Tt ~ * ~ (2) if fclPlR:cc 1=fTC1 cITT ~ (3) if crfum ,~HI Clq) ~ (4) if ITT -rm ITTtFr ~ ~ * 3r'cfr:r xl01Y?l ~ s:+i;n,ai~ ITTW 'ff 31 ~.

2010 cfq) q5x 'EB" :flc1R x=1° 'cf: >RR cITTcft t- ~ '1) \ ,. I I

(2) ~-2 cfi ~-3 ~ ~ ~. ~.

c:Rlc:~ 11 cxci1 1{1 ~ cox ~1frt'r~5RT~ Ui l~ cflc'!T cBx'1Ri1 31jft:!J

(3) tFf cf~ ~ fGi x-1 ch 3f'i:Zf'cfr:r ~ Bc~cm~

(4) ~ .:rrc;r q51 ~ ITT cm 3WIB cfJYPilll. if x=1" TTPm 'EB" ~ &RT ~3f.=tf~cITTfcn<TT~crm ~ cpl=q~ m ~ .:rrc;r * ~ '0 ro'"'I xi • I ~ 'EB" x I \J".Q q I <:>1 cfl ~ x=1" cf~ ~1~:tllj-./.ilx, ;J-~/E~ v .,-- ( ctf. cB". xn:r) ~~ ~. R1iq5 2.. 1-/0 r./ :iO'D:J '0rol{PI~ 'EB" xl\J".Qql•<:>1 cfl ~ 'ff Cl~ ~l~~lljxilx, Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated ..2.. 9- / o L / 2.qo.!3 . • :\To. F-10/ ~3 /2009/CTN ( o v ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby with effect from the date of public-ati~n- in official gazette to 31 st March, 2009, exempts the class of goods specified in column (2) of the Schedule below from payment of tax to the extent specified in column (3) subject to the restrictions and conditions specified in column ( 4 ):- s.:,Jo. Class of goods (] ) (2)

1. Diesel, Petrol, Aviation turbine fuel and Kerosene oil sold through PDS, as specified in part III of Schedule II.

SCHEDULE Exempt of exemption

(3) Whole of tax u/s. 8 Restriction and conditions subject to which exemption is granted

(4) When the goods are sold by any one of the public sector oil companies to another such company and tax shall be payable by the purchaser company on sale of such goods.

By order and in the name of the Governor of Chhattisgarh, /~ v ~ (V.K. RAI) Deputy Secretary -~ - - - - - 9"11-fiJlep ~llti..-J f.l I fu I f°GxM5 qW ~ fl?!IC"lll ~ ¢C'-lll01 ~ ~, xlllgx ~¥-ii xi ll~{ fe.1icB SD 11 \ .2-~ 3 ~ ~-10/~ /2009/cfTq?/qf-=q ( 09 ) - rjfcf> ~ ~llxi1 cnT Zffi: ~ Q TJ<TT ~ ~ 'c.frd!fPlcti qlfulfu-ljcp ~ ~ . 1994 (¢tii¢ 5 X71 199&), cf;~lll ~ q7x ~. 1956 (¢l--licf5 74 X711956) ~ 8im"1xi•l<t> ~ $.-i:T +TTc, er;

~ LJx cnx ~ . 1976 (¢l--licB s2 X11 1976) er; ~ 4ixGllll cl1cJxil~<n c#I' ~ ~ ~ cfR Rt:ITT"Uf cB14c11ffilli ~ 8im!fPld c11fu1fu-lfcb q5x ~. 1994 'ct,i-Jicb 5 X71 1995), clfr tl"RT 27 ctfr ~ (8) ~ ~ -,~ :;.~ q5$Ja-sx ~ 2 08 <f> JIB~~~~~ t ~fr!"~~ &NT fcn4 w ~ t{'qq i:ilJl'-!il. cfi '34-<ia ~ Rm=r fP-t.QlcJ~ B 1l°T ~ ~ w fl¢ci"1 5" I cfR .-::::.q..-,-, l x.,..,.,....01 ~ cm- ~ cf51lfcJlffi<TI cm 1°1~1~ cf) 3TTtITT "Qx 1r1f ~ cf) fBir ~ ~ ~I ~ f%c, B <IB 31lcJ~,Qqj ~ ~ ~ ¢14cJlffi<.J'i cITT 11°f ~ cf) fBir ~ ~-mm-~~ , 3Kf: 8im"1x-1i 1¢ ~ ~ cnx ~ . 200s (¢t=Jicb 2 X11 200s) ctr mxr c#t ~ (a) fisqfaa 8ct1"1+P1<t> cnfu1~cf5 ~ ~ . 1994 (¢1-iicb s "ff't •ggs) ctr ~ 21 ctr ~ (9) m ~ ~,rtallf cm ~ B c,@ ~ ~ J¢!'< ~ IDxr ~ &.1cJx-lllll cfi ~~ ~ '3cfd ~ cfJ ~ ~ i;i,~cb ciR HElfx0 1 cf514c11ffilli \lTT Wn:["cp ~ cJlfulRrlfcb cfR, cJlful~cf5 cfR ~ -crct Slllcb cJ lfulf"u-llcB cfR ~ cfi 'flliaf ~ "ITT, \lTT ~~,..-1,'1- ¢'-licf5 ~10/69/2008/cITcf> / -qfq ( 56) fe.-=ticf5 31.12.2008 cfi 3-ljfllx 31 vi 1 cl~ , 2009 ~ ~ ~ cti- vITTft t ~ cnFr ctfr ~ 28 lf>-<cJ~,, 2009 "<'1""cn ~ ~, 8im1fPI ct> cfi -<I\J"ll41<:1 cfi "1T1i ~ crm 3ll~~llj{il{ f~- (qfr_-cr;-_~) x1'lgx, RHii!S s~ :ci · w'iir.n ~ -10/ y / 2009 / qfcp / -qtq"-~ cfi ~ cfi 31j-69G 348 cfJ ~ 3) cf> 3fj'{i'<!OJ ~ . ~ ~ ~ ~ ¢J.Jlcfj -qcf)-10/ 4 /2009/cffcf) / tfr-q C):)) ~rficf5 3o) t l ;;uo.:) cITT ~ ~ xl\J"lf41ci1 cfi ~ ~, ~ GRT ::.l cb l~l ci fcnm vfRTT -g- I 8i ml f P I ct> cfi -< I \J"ll q I c1 cfi "1T1i ~ crm 3-11 ~~11jx,1{ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated &c \ , 19-fA,~ No. F-10/ l\ /2009/CT/V ( c,') ) - Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay t_ax under the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995), theJ:ep;tral 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), which have to be completed by the end of the calendar year 2008 under the provisions of sub section (8) of section 27 of the Chhattisgarj Vanijyik Kar Adhiniyam, 1994 (No.

5 of 1995), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time_ limit prescribed for the completion of such proceedings be extended.

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhatttisgarh Value Added Tax Act, 2005 (No. 2 of 2005) read with sub-section (9) of section 27 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government, hereby, extends up to 28th February, 2009, the period of 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 31 st January, 2009 as per notification no.

-10/6912009/CTN (56) dated 31-12-2008.

By order and in the name of the Governor of Chhattisgarh, p--r;_ _ (V.K.Rai) Deputy Secretary ~ -&ctfltPlep ~llfF1 q1fu,~qj cfR ~ 1-f ?I I <.'i ll ~ cb&lll 0 1 ~ ~, 1ffll9,'< ~'{i1:F1l ~ ~-10/ e:, /2009/cITTP/~ ( 12- ) - -&ro1fPl<1> ~ ~ cnx ~ , 2005 (<PJ..Ji<t5 2 ~ 200s) c#r tTRT 21 c#t ~ (8) xie;qfaa 't9rol'{i 11ct, qlfulfv-llcn rR ~' 1994 (cb+-Jicn 5 X71 1995) c#f mxT 27 c#t '3:f't:TRI" (9) 8Rf ~ ~lfcrcil!l. cfTT ~ if illa" ~ ~ {F!<t51x ~ Wxf fvi'c:t-&1 ·~ ~ -qTcR fa~2-¥, ~-III, x1ll11c;; cfi ffltT if 9ro"m 11q; ~~ ITT# l=f@ cfi ~ · 1:fx cnx ~' 1976 (<Pl-Ji¢ 52 Xi1 1976) cf) 3@'Tfff ~ cnx ~ cbllTcll61, \TTT ~ <Pl-Ji¢ ~-10/4 /2009/cffcp/ tffcf (09) R_ .=iicB 30.01.2009 cfi 0-ljfllx 28 lhxclfl, 2009 c,cp 1r7T ~ c#r ~ 6', 1I°T ~ cf.51" ~ 31 ~, 2009 cfcn ~ 51 8i CT1 I '{i l I (p cf) XI \Ylj q I c1 cf) ~ ~ cf~ 311 ~~1 lj~ilx, fcr5_ (ctr:t. xn:r) ~~ xlllgix, ~.=iicB \ 2-.,- ..2-..~ ~ ~ ~-10/ C, /2009/qfcp/~- ~cf)~ cf) 3'1j-c9~ 348 cfi ~ )) cfi 3ljxi~ 0 , #, ~ fcI1wT ctr~ wl--licB ~-10/ G. /2009/qTcp/1Trif •~ 1'2-) ~ .=ii cB \2...-2._,-2-ov~ cBT ~ ~ '<!I\YlJq1c1 cfi mfucBR ~, ~ Wxf ;.1¢l~lci fcrm vf@T t I 'c§ctt)fil l<f> cfi Xi"l(ql ci cf) ~ ~ -a-m 3ll~~lljfll'<, ~ (qft:~. -w.T) '1tf~ Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION ~ ·. '1, Raipur, Dated t2.-k2al0~ · No. F-10/ C, /2009/CTN ( \ ?-- )- In exercise of the powers conferred by sub section (8) of section 21 of tpe Chhattisgarh Value Add~_q Tax Act, 2005 (No. 2 of 2005) read with sub-section (9) of section 27 of the Chhaftisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) the State Government, hereby, extends upto 31st March, 2009, the period of completion of assessment proceeding pending under the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), in respect of Jindal Steel & Power Ltd.

Unit-III, Raigarh which is not completed by 28th February, 2008 as per notification No. F-10/4/2009/CTN (09) dated 30-01-2009.

By order and in the name of the Governor of Chhattisgarh, (J~ ---(V.K. Rai) Deputy Secretary ~ NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 24@02@2009 Øekad ,Q&10@10@2009@okd@ikap ¼ 16 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa jkti= ds izdk'ku fnukad ls fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku mDr fu;eksa esa] fu;e 20 ds mi&fu;e ¼2½ ds [k.M ¼[k½ ds Ik'pkr~ orZeku iSjk esa vad ,oa 'kCn **31 fnlEcj] 2008** ds LFkku ij vad ,oa 'kCn **31 ekpZ] 2009** izfrLFkkfir fd;k tk,A NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo jk;iqj] fnukad 24@02@2009 Øekad ,Q&10@10@2009@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@10 @2009@ okd@ikap ¼ 16 ½] fnukad 24@02@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/02/2009 No. F-10/ 10 /2009/CT/V ( 16 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the Chhattisagrh Value Added Tax Rules, 2006 from the date of publication in official gazette, namely,- AMENDMENT In the said Rules,- In existing Para after clause (b) of sub-rule (2) of rule 20 for the figure and word “31 st December, 2008” the figure and word “31 st March, 2009” shall be substituted.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 24@02@2009 Øekad ,Q&10@ 11 @2009@okd@ikap ¼ 17 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;

ljdkj ,rn~ }kjk] fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku fuEufyf[kr vf/klwpukvksa esa vf/klwpuk dh dkykof/k ls lacaf/kr vad **2009** ds LFkku ij vad **2010** izfrLFkkfir fd;k tk;%& v-dz- vf/klwpuk dzekad fnukad ¼1½ ¼2½ ¼3½ 1- ,Q&10@28@2006@okd@ikap ¼ 16 ½ 30-03-2006 2- ,Q&10@24@2006@okd@ikap ¼ 29 ½ 12-04-2006 3- ,Q&10@64@2006@okd@ikap ¼ 56 ½ 14-06-2006 4- ,Q&10@27@2008@okd@ikap ¼ 19 ½ 28-03-2008 5- ,Q&10@33@2008@okd@ikap ¼ 27 ½ 31-03-2008 6- ,Q&10@49@2008@okd@ikap ¼ 38 ½ 25-06-2008 7- ,Q&10@61@2008@okd@ikap ¼ 51 ½ 12-09-2008 8- ,Q&10@62@2008@okd@ikap ¼ 52 ½ 12-09-2008 9- ,Q&10@64@2008@okd@ikap ¼ 53 ½ 27-09-2008 NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 24@02@2009 Øekad ,Q&10@11@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@11 @2009@okd@ikap ¼ 17 ½] fnukad 24@02@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 24/02/2009 No. F-10/ 11 /2009/CT/V ( 17 ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment:- AMENDMENT In the following notifications for the figure “2009” related to period of the notification, the figure “2010” shall be substituted:- S.No. Notification Date

(1) (2) (3)

1. F-10/28/2006/CT/V ( 16 ) 30-03-2006

2. F-10/24/2006/CT/V ( 29 ) 12-04-2006

3. F-10/64/2006/CT/V ( 56 ) 14-06-2006

4. F-10/27/2008/CT/V ( 19 ) 28-03-2008

5. F-10/33/2008/CT/V ( 27 ) 31-03-2008

6. F-10/49/2008/CT/V ( 38 ) 25-06-2008

7. F-10/61/2008/CT/V ( 51 ) 12-09-2008

8. F-10/62/2008/CT/V ( 52 ) 12-09-2008

9. F-10/64/2008/CT/V ( 53 ) 27-09-2008 By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary ·:h'tl! "1 ·1 , q; ~ ! I ti "'7 cl I fu1 N"-Q en ~ ?.-wf -l-l~ld~ ~ cp(>'2:jlDI ~ ~ . Xi<-19,'< ~3i1til 2009 £P '1 i ¢ ~ 10- 65 / 2008 / qfcj-}" / 1TT"'q ( ' ~ ) .. 'c3 CTf1 +PI di ~ ~~ ~ ::c~, 2005 (~ 2 ~ 2005) cBT l:TRT 3 ct5T \jL[-SJ1'<l (4), fi5qfdc:1 tli\\11-{i•ICf, ~ ~ ~ f.=rrB, 2006 cfi ~ 2 cfi '3Y-~ (1) cfi ~ 0 -:s (:;s:) .cfi w'TT ~ '<;~~'j cB1" 'dq~'1i1 if C1TT'r ~, ~ -z-1-:(cfJl's( ~ EM, ~a'f~i:-fl l ~ ;-(,-10-65/2008/cffcr,./~ (54) ~ rJich 15.12.2008 it PP-1 lj,fih! ~ ~ -g . ' ~ ·0ctt1 3,-rft1'<fi:l'"il if clcil-111 q\l 2 "% ~1~fii:11I R.<iicf5 01.04.2009 ~ ~lcJ':t~C'1 ~- : .~1" c,~ "s('-'2.,rr,=f ~ Fl'9 ~'<I qf?i,z~itlic1 ICh./.11 01!'-; :- 'dim'h1Jlq. cB' ~11J"-t.141e1 cfJ ~ ' ,_.,_,~~~ ·fl cf2TT ;~l<;~llj,fll'-!, (~_cf)_TRf) ~~ .JJ\/ _o _ , xl-Qlj,'1 , k<iicf5 ;9: ~ , 2009 'd,dh,•1q, ,:;, <:'7<-{'-jj() ::;1 '11'1 \ w.-'- (~_-::f,_'(14) "'34~ \, .

• j_!."tli__:i \ ±-P~'l'vf.E:I'ff Of .CID-l.~T""TJSG"~J'? ___ ,d COlV.EvlliRCIAL TA.X DEPARTMEN it MAi"JTRALAYA, DAU K4.L YAN SINGH BHA ¥-t1 At'\J"jllAIPUR NOTIFICATION Raipur, Dated?-t-..lc?/2009 No. F.-10- 65 /2008/CTN ( l~ ) :: In exescise of the powers conferred by sub-section 4 of section 3 of the cbhatt.isgarh Value Added Tax Act 2005 (No. 2 pf 2005), read with clause e) of sulrr,ule 1) of rule 2 of the Chhattisgarh Value Added Tax Rule, 2006 the State Goverrunenthereby makes the following amendment in the notification No. F -10- 65/2008/CT/V(54) dated 15-12-2008 :- ANIENDNIENT In the said notification of existing para 2 11This notification shail 1-.,c, nf'Cn0t~ve ~u D + f\1 _(';u;t_7nn9 11 tlJo +'.ollo,p1y,rr .,,.,,ar0 c:ha11 bp. «11hc:+it,1tPrl·- U\ro.l V.J...i..__,~ .... n.,1 't/ VY '\,,,.,,'..L' V .J.. I ...-VV 4., l'-,,- 1. ,-'{ J.__i_.1.0 _l--1 LI.. u.Li .. ~.LJ. '-' uU-1..../i..JL_.._ \..i- '-""U•

2. This notification shall be effective wef. 1st July,2009.

By order and in the naine of the Governor of Chhattisgarh, j)--f (V.K.Rai) Deputy Secretary \,, -.

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'chu"1t1.i1~ ~ '<I\Tll4lcl ~ ~ ~ cf~ 31l~~lli,fll'<, rl~ (qft.~_WJ) -<1~9,·( ~-iicf> O\S/05/2009 w1lT<f> ~ 10-85/2007 /cflcf>./Tftq( '; :-~ cfi ~ cfi ~ 348 cfi ~

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~ oE/05/2009 cITT ~ ~ x1\J";qq1c1 cfi >ffflR ~ ~dG_&lxl l,lcpl~ld fcnm vfIBT t1 8 th·cfit1 4f ~ ~ xl\.Tll4lcl cfi ~ x=T cl~ 311 ~ ~111,fll'<, (d--€ --(ctt.ct.Tm) ~~ ~ GOVERNMENT OF CHHATTISHGARH COMMERCIAL TAX DEPARTMENT MANTRALAYA DAU KALYAN SINGH BHAWAN, RAIPUR //NOTIFICATION// Raipur, Dated 05/05/2009 No.F 10-85/2007/CT N/(2.-a) :: In exercise of the powers conferred by sub section (3) of section 3-A of The Chhattisgarh Value Added Tax Act, 2005 [No.2 of 20o5J The Chhattisgarh Commercial Tax Tribunal with the previous approval of the State Government, hereby makes the following regulations for regulating the procedure of the Commercial Tax Tribunatand the procedure of the Benches of the Commercial Tax Tribunal, namely:-.

REGULATIONS

1. Short title and commencement:- (1) These regulations may be called The Chhattisgarh Commercial Tax Tribunal Regulations, 2009.

(2) They shall come into force from the date of publication in the official Gazette.

2. Definitions :- In these regulations, unless the context otherwise requires-

(a) "Act" means the Chhattisgarh Value Added Tax Act, 2005 [No.2 of 2005],

(b) "authorised representative" (i) in relation to an assessee/dealer, means a person duly authorised by the assessee/dealer under section 24 of the Act to attend before the Tribunal; and

(ii) in relation to any Chhattisgarh Commercial Tax authority means a party to any proceedings before the Tribunal, any officer not below the rank of Deputy Commissioner or such retired officer not below the rank of Sales Tax Officer/Commercial Tax Officer who has held such office for not less than 5 years duly authorized under sub-section (3) of Section 48 of the Act to appear, plead and act for such authority or an advocate duly enrolled wi th Bar Council of Chhattisgarh, appointed by the Commercial Tax Department, Government of Chhattisga rh;

(c) "Bench" means a bench of the Tribunal constituted under Rule 4 of Rules 2006 and includes the Chairman or any other member sitting singly.

(d) "Chairman" means a person appointed by the State Government under rule 4

(2) (a) of Rules 2006.

(e) "Form" means a form appe,nd_ed to Rules 2006; with suitable modification wherever necessary shall be used for the purpose of the notices to be issued by the Tribunal.

(f) "Full bench" means a bench constituted under the Rules;

(g) "Government" means the Gpvernment of Chhattisgarh;

(h) "Legal Practitioner" shall have the same meaning as assigned to him in the Advocates Act, 1961 (No. 25 of 1961);

(i) "Member" means a member of the Tribunal; appointed under rule 4 (2) (b) of Rules 2006.

(j) "Rules" means the Chhattisgarh Value Added Tax· Rules 2006;

(k) "Secretary" means the person who is, for the time being, discharging the functions of the Secretary of the Tribunal.

(I) "Section" means the section of the Act;

(m) "State" means the State of Chhattisgarh;

► .

(n) "Tribunal" means the Chhattisgarh Commer();ial -~ax Tribuna l established under sub section (1) and sub section 3 of section 3 of the Act and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal;

(o) "Words" and "expressions" used but not defined in these Regulations shall have the meanings respectively assigned to them in the Act and the rules made thereunder.

3. Sittings of Bench :- The Bench shall also sit at such place other then headquarters, asmay be authorised by the Government.

4. Office Hours :- (a) Office hours of the officers and the staff members of the Tribunal shall be same, as that of other offices of the Chhattisgarh Government.

(b) Working hours of the Tribunal for hearing the cases shall be between 11.00 A.M . and 5.00 P.M. wi th recess between 1:30 P.M. and 2:30 P.M. Timings may however be suitably amended by the Chairman as and when necessary.

5. Powers of Bench :- (l)A Bench shall hear and determine such appeals and applications made under the Act as the Chairman may by general or special orders direct.

(2) Chairman may inspect the records kept by the assessing officer and the appellate authority.

6. Powers and functions of the Secretary :- (1) The secretary shall have the custody of the records of the Tribunal and shall exercise such other functions as may be assigned to him under these regulations by the Chairman.

(2) Subject to any general or special order of the Chairman, the Secretary shall have the following powers and duties, namely: -

(i) to receive all appeals, reference applications and miscellaneous applications as well as other documents including applications for early hearing or for adjournment;

(ii) to endorse on s~ch appeals and applicatio,ns the date of receipt for the purpose of calculating limitation;

(iii) to scrutinize all appeals and applications so received to find out whether they are in conformity with rules and regulations;

(iv) to point out defects of such appeals and applications to the parties requiring them to rectify by affording reasonable opportunity and if within the time so granted defects are not rectifiep, to obtain the orders of the chairman, for return of the appeals and applications;

(v) to check whether the appeals or applications are barred by limitation and if so, intimate the party and place the matter before the chairman, for orders;

(vi) subject to the directions of the Chairman or the member, to fix t~e date of hearing of the appeals and applications and direct the issue of notices therefor;

V\ , •,• ~ .:,

(vii) to ensure that sufficient number of cases are fixed before the Bench or Benches under directions of the Chairman or member, as the case may be,

(viii) to bring on record legal representatives, in case of death of any party to the proceedings;

(ix) to verify the service of notice or other processes and to ensure that the parties are properly served after obtaining orders of the Bench whenever required for substitute service;

(x) to requisition records from the custody of any authority;

(xi) to allow inspection of records of the Tribunal;

(xii) to return the documents filed by any authority on orders of the Bench;

(xiii) to consolidate the appeals relating to the same dealer/assessee or the same issue or for any reason on the direction of the Chairman or Member;

(xiv) to fix cases out of turn on the direction of the Chairman or Member;

(xv) to certify and issue copies of the orders of the Tribunal to the parties;

(xvi) to grant certified copies of documents filed in proceedings to the parties in accordance with the rules/regulations;

(xvii) to grant certified copies of the orders of Tribunal for publication in accordance with rules/regulations;

(xviii) to segregate cases to be heard by single member and fix them for hearing separately;

(xix) to obtain orders of the Bench on appl ications for withdrawal of appeals and applications and put up before the Bench.

7. Preservation of record :-The disposed of records shall be preserved for a period of fifteen years.

8. Destruction of record :- In the last fortnight of every quarter, disposed of records finally, whose period of preservation expired shall be destroyed.

9. Language of the Tribunal :- The language of the Tribunal shall be Hindi and English.

10. Filling of appeal :- Every appeal and revision shall be filed in the Tribunal in accordance with the rules made under rule 57 of the Rule and reference, rectification and miscellaneous applications should be filed in paper book according 'to· the provisions of Chhattisgarh Value Added Tax Act 2005 with addition that it shalt specify the name and address of the respondent or non applicant below the name and address of the appellant/applicant as the case may be.

"\ '\ \' ~:~

11. Memorandum of appeal shall accompany with :~ Every _memorandum of appeal shall be in triplicate and shall be accompanied by three certified copies of the order appealed against, three copies of the assessment order, three copies of the grounds of appeal before the first appellate authority and three copies of the statement of facts, if any, filed before the said appellate authority.

12. Filing of affidavit :- Where a fact, which cannot be borne out by, or is contrary to the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit but bench may direct any party to file an affidavit in any matter during the proceeding.

13. Grounds which may be taken in appeal :- No additional ground shall be set forth by the appellant which was not taken in first appeal.

Provided that the appellant may file an application stating the reasons to permit to take additional ground and in such case, after hearing the other party, the Tribunal may permit if satisfied.

14. Authorizing a representative to appear :- As provided in section 24 of the Act the persons who are entitled to appear before taxing authorities shall also be entitled to appear before the Tribunal unless otherwise directed by the chairman or the bench concerned.

15. Preparation of paper books, etc :- ( 1) If the appellant or the respondent, as the case may be, proposes to refer or rely on any document or statement or other papers on the file of or referred to in the assessment or appellate orders, he may submit a paper book in triplicate, one paper book for each of the respondents containing such papers duly indexed and paged at least two days before the date of hearing of the appeal along with a proof of service of a copy of the same on the other party at least a week before, provided, the Bench may condone the delay and admit the paper book containing copy of such statements, papers and documents as it may consider necessary for the proper disposal of the appeal as it deems fit at the cost of th~ appellant or respondent as the case may be.

(2) The papers referred to in sub regulation (1) above must always be legibly written or typed written in double space or printed. If Xerox copy of a document is filed, then the same should be legible . Each paper should be cert ified as a true copy by the party filing the same or by his authorised representative and indexed in such a manner as to give the brief description of the relevance of the document with p~ge numbers and the Authority before whom it was filed.

(3) When any party is permitted to file additional evidence under regulation 17 of the regulations, then the same shall be filed by way of a separate paper book containing such particulars as are referred J o in sub regulation

(2) accompanied by an application stating the reason·s for filing such additional evidence.

(4) The parties shall not be entitled to submit any supplementary paper book, except with the leave of the Bene~. , . . ,;_

(5) Paper/paper books not confirming to the above regulations are liable to be ignored.

16. Continuation of proceedings after the death or adjudication of a party to the appeal :- Wherein, a dealer whether he be the appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wind up, the appeal shall not abate and may if the dealer was the appellant, be continued by and if he was the respondent be continued against the executor, administrator or other legal representative of_ the dealer or against the assignee, receiver or liquidator, as the case may be.

17. Production of additional evidence before the Tribunal :- The parties shall not be entitled to produce additional evidence either oral or documentary except with the leave of Tribunal, however if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause or if the commercial tax authorities have decided the case without giving sufficient opportunity to the dealer to adduce evidence either on points specified by them or not specified by them, the Tribunal , for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.

18. Mode of taking additional evidence :- Such documents may be produced or such witness may be examined or such evidence may be adduced as the Tribunal may direct.

19. Additional evidence to be submitted to the Tribunal :- If the document is directed to be produced or witness examined or evidence adduced before any commercial tax authority, he shall comply with the direction of the Tribunal and after compliance send document, the record of the deposition of the witness or the record of the evidence adduced to the Tribunal, and his finding or report as directed.

20. Adjournment of appeal :- The Bench of the Tribunal may on such terms and on such cost, as it thinks fit, at any stage, adjourn the hearing of the appeal.

21. Order to be signed and dated :-The order of the Bench shall be in writing and shall be signed and dated by the chairman or member or the members constituting it and affixed by the seal of the Tribunal

22. Order to be communicated to the parties and the Commissioner of Commercial Tax :- The Tribunal shall, after the order is signed, cause it to be communicated free of cost to the parties to the appeal and the Commissioner of Commercial Tax.

23. Proceedings before the Tribunal :- The proceedings before the Tribunal shall be open to the public. However, the Tribunal may, in its discretion for rea.-ons to be recorded in writing, direct that the proceedings before it in a particular case will not be open to the public. ~

24. Issue of summons/ notice :- (1) Every summons/ notice shall be in writing and in triplicate and shall be signed and sealed by the Sec~ tary or by such person as empowered by him in this behalf and it shall specify the time and place where the person summoned is required to attend, and also to give evidence or to produce a document.

(2) A summons/notice to produce documents may be for the production of certain specified documents or for the production of all documents of certain description in the possession or power of the person summoned.

25. Mode of service of summons/ notice :-Subject to other prov1s1ons of these regulations, whoever is summoned to appear before the Chhattisgarh Commercial Tax Tribunal to give evidence shall appear at such date, time and place as mentioned in the summons for this purpose, and whoever is summoned to produce a document, shall either appear to produce it, or cause it to be produced at such date, time and place;

Provided that wherever these regulations are silent on the subject regarding the summons, the provisions of code of civil procedure, 1908 (No. V of 1908) shall apply.

26. Service of order :- Provisions of rule 56 shall apply.

27. Application :- Wherever these regulations are silent on any subject, the provisions of The Rules shall apply.

6 By order and in the name of Governor of Chhattisgarh v?r-S-- (V.K.Rai) Dy. Secretary, ~ NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 08&06&2009 Øekad ,Q&10@3 @2009@okd@ikap ¼ 22 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;

ljdkj }kjk tkjh vf/klwpuk dzekad ,Q&10@03@2009@okd@ikap ¼08½ fnukad 27-01-2009 dh vaxzsth izfr ds laca/k esa fuEukuqlkj 'kqf) i= tkjh fd;k tkrk gS%& 'kqf)&i= mDr vf/klwpuk esa “31 st March, 2009” ds LFkku ij “31 st March, 2010” i<+k tk,A NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 08&06&2009 Øekad ,Q&10@ 3 @2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 3@2009@okd@ikap ¼ 22 ½] fnukad 08-06-2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 08-06-2009 No. F-10/ 3 /2009/CT/V ( 22 ) – The following corrigendum is being issued in respect of English copy of notification No. F-10/03/2009/CT/V (08) dated 27- 01-2009, issued by the State Government in exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005):- CORRIGENDUM In the said notification “31 st March, 2009” shall be read as “31 st March,

2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk ;iq j] f n uk ad 2 7 e bZ ] 2 0 0 9 Ø e k ad ,Q& 1 0 & 2 0 0 9 @2 0 0 9 @ ok d @ik aW p ¼ 2 3 ½ & pwaf d jk T; 'k k lu d k s ;g le k /k k u g k s x ;k g S f d yk sd f g r e s a ,slk d j uk v k o'; d g S;

v r,o] NR rh lx < + o` f R r d j v f /k f u;e ] 1 9 9 5 ¼Ø e k ad 1 6 lu~ 1 9 9 5 ½ d h /k k jk 6 }k jk iz nR r 'k f D r;k s a d k s iz ;k sx e sa yk rs g q , jk T; ljd k j , rn~ }k jk NR R k h lx <+ e wY;

laof /k Z r d j v f /k f u;e ] 2 0 0 5 ¼d z e kad 2 lu~ 2 0 0 5 ½ d s v /k h u d j ns ux h d j us d s nk f ;R ok /k h u O;k ik jh f t ud k ok f "k Z d ld y f od z ; : I k , 1 0 yk[k ls d e g S] d ks 0 1 -0 4 -2 0 0 9 d h izH k k o'k hyrk ls mD r v f /k f u;e d s le Lr iz k o/k k uk sa d s f d z ;k Uo;u ls Nw V iz nk u d j rh g SA NR rh lx <+ d s jk T ;ik y d s uk e ls rF k k v k ns'k k uq lk j] ¼Ogh-ds- jk;½ mi lfpo jk ;iq j] f n uk ad 2 7 e bZ ] 2 0 0 9 Ø e k ad ,Q 1 0 & 1 4 @2 00 9 @ ok d @ik ap& H k k jr d s laf o/k k u d s v uq PNs n 3 4 8 d s [k .M ¼3 ½ d s v uq lj .k e sa] bl f oH k k x d h v f /k lwpuk Ø e k ad ,Q& 1 0 & 1 4 @2 0 0 9@ ok d @ik ap¼ 2 3 ½ ] f nuk ad 2 7 @0 5 @2 0 0 9 d k vax z st h v uq ok n jk T;ik y d s iz k f /k d k j ls] ,r n~ }k jk iz d k f 'k r f d ;k t k rk g SA NR rh lx <+ d s jk T ;ik y d s uk e ls rF k k v k ns'k k uq lk j] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/05/2009 No. F-10-14 /2009/CT/V ( 23 ) – Whereas, the State Government is satisfied that it is necessary so to do in public interest;

Now, therefore, in exercise of the powers conferred by section 6 of the Chhattisgarh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995), the State Government hereby exempts the dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), whose annual gross turnover is less than Rupees 10 lacs, from the operation of all the provisions of the said Act with effect from 01-04-2009.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@ 15 @2009@okd@ikap ¼ 24 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT;

ljdkj ,rn~ }kjk] vf/klwpuk dzekad ,Q&10@28@2006@okd@ikap ¼16½ fnukad 30-03-2006 esa fuEukuqlkj la'kks/ku djrh gS%& Lka'kks/ku mDr vf/klwpuk dh vuqlwph esa vuqdzekad 109 esa 'kCn **lsobZ** dks foyksfir fd;k tk;A 2- ;g la'kks/ku 1 vizsy] 2009 ls izHkko'khy ekuk tk,xkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15 @2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@15@2009@okd@ikap¼ 24 ½] fnukad 27@05@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/05/2009 No. F-10/ 15 /2009/CT/V ( 24 ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the notification No.

F-10/28/2006/CT/ (16) dated 30-03-2006:- AMENDMENT In Schedule to the said notification the word “Sewai” in serial No. 109 shall be omitted.

2. This amendment shall come into force with effect from 1 st April, 2009.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@ 15@2009@okd@ikap ¼ 25 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj ,rn~ }kjk] uhps nh xbZ vuqlwph ds dkWye ¼2½ esa fofufnZ"V eky ds oxZ dks dkWye ¼3½ esa fofufnZ"V lhek rd 01-04-2009 ls 31-03-2010 rd dh vof/k ds fy;s mDr vf/kfu;e ds v/khu dj ds Hkqxrku ls NwV iznku djrh gS%& vuqlwph v-dz- oLrqvksa dh Js.kh NwV dh lhek ¼1½ ¼2½ ¼3½ 1- lsobZ Lkaiw.kZ dj 2- Ckk;ks Ó;wy Lkaiw.kZ dj 3- ysfeusVsM oqM] tks lsUVªy ,DlkbZt VsfjQ ,DV] 1985 ds VsfjQ vk;Ve 4412 esa ntZ gS- va'kr% bl izdkj ftlls dj dh nj ?kVdj 4 izfr'kr gks tk,A 4- NRrhlx<+ jkT; esa mRikfnr vk;ju ,aM LVhy lkexzh] tks lsUVªy ,DlkbZt VsfjQ ,DV] 1985 ds VsfjQ vk;Ve 7308 esa ntZ gS- va'kr% bl izdkj ftlls dj dh nj ?kVdj 4 izfr'kr gks tk,A 5- NRrhlx<+ jkT; esa mRikfnr eksVj okgu dh ckMht~ rFkk VªsylZ] tks lsUVªy ,DlkbZt VsfjQ ,DV] 1985 ds VsfjQ vk;Ve 8707 rFkk 8716 esa ntZ gS- va'kr% bl izdkj ftlls dj dh nj ?kVdj 4 izfr'kr gks tk,A NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@15@2009@okd@ikap¼ 25 ½] fnukad 27@05@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/05/2009 No. F-10/ 15 /2009/CT/V ( 25 ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Act to the extent specified in column (3) for the period from 01-04-2009 to 31-03-2010:-

SCHEDULE S.No. Class of goods Extent of Exemption

(1) (2) (3)

1. Sewai Whole of tax

2. Bio-fules Whole of tax

3. Laminated wood, as specified in Tariff Item 4412 of the Central Excise Tariff Act, 1985.

Partly so as to reduce the rate of tax to 4 percent.

4. Articles of Iron and Steel manufactured in the Chhattisgarh State, as specified in Tariff Item 7308 of the Central Excise Tariff Act, 1985.

Partly so as to reduce the rate of tax to 4 percent.

5. Bodies for the Motor vehicle and Trailers manufactured in the Chhattisgarh State, as specified in Tariff Item 8707 and 8716 of the Central Excise Tariff Act, 1985.

Partly so as to reduce the rate of tax to 4 percent.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15@2009@okd@ikap ¼ 26 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj ,rn~ }kjk] y?kq m|e ¼tks lw{e] y?kq vkSj e/;e m|e fodkl vf/kfu;e] 2006 esa ifjHkkf"kr gS½ dks NRrhlx<+ ewY; laof/kZr dj fu;e] 2006 ds v/khu fu;e 35 ds mi&fu;e ¼2½ ds izko/kku ls 01-04-2009 ls 31-03-2010 rd dh dkykof/k ds fy;s eqDr djrh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@15@2009@okd@ikap ¼26½] fnukad 27@05@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/05/2009 No. F-10/ 15 /2009/CT/V ( 26 ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby exempts Small Enterprise (as defined in the Micro, Small and Medium Enterprises Development Act, 2006) from the provision of sub-rule

(2) of rule 35 under the Chhattisgarh Value Added Tax Rule, 2006 for the period from 01-04-2009 to 31-03-2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15@2009@okd@ikap ¼ 27 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 71 }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk NRRkhlx<+ ewY; laof/kZr dj fu;e] 2006 esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk]& Lka'kks/ku mDr fu;eksa esa] orZeku fu;e 75 ,oa mlds mi&fu;eksa ds LFkku ij fuEukuqlkj fu;e ,oa mifu;eksa dks izfrLFkkfir fd;k tk,%& 75- jkT; ls gksdj lM+d ekxZ }kjk eky dk vfHkogu rFkk vfHkogu ikl ¼VªkaftV ikl½ dk tkjh fd;k tkuk%& ¼1½ tc eky dks ys tkus okyk dksbZ ;ku izns'k ds ckgj fdlh LFkku ls vkdj izns'k ds ckgj ls tkus gsrq jkT; ls xqtjrk gS] rks ;ku dk pkyd@;ku dk Hkkjlk/kd O;fDr izns'k esa izos'k djus ds LFkku ij@ds ikl LFkkfir ¼ftls blds Ik'pkr~ izos'k tkap pkSdh dgk x;k gS½ ds tkap pkSdh vf/kdkjh dks pkyku ;k ifjogudrkZ ¼VªkaliksVZj½ }kjk tkjh vU; dksbZ nLrkost] ftlesa fuEufyf[kr fof'kf"V;ka gksa] r`rh;d esa izLrqr djsxk %& 1- ijs"kd dk uke vkSj iwjk irk fVu ¼;fn dksbZ gks½ lfgr 2- ijsf"krh dk uke vkSj iwjk irk ¼fVu ¼;fn dksbZ gks½ lfgr 3- ml O;fDr dk uke vkSj iwjk irk ftldks eky ifjnRr fd;k Tkk,xk] ;fn mldk ijsf"krh Lo;a ¼lsYQ½ ds :Ik esa n'kkZ;k x;k gks- 4- og LFkku tgka ls eky Hkstk x;k Fkk 5- xUrO; LFkku ¼ftyk lfgr½ 6- eky dk laf{kIr fooj.k 7- dqy ek=k 8- dqy out 9- dqy ewY;

-------2--- @@2@@ 10- ijs"kd dk chtd dzekad vkSj rkjh[k 11- ¼d½ ;ku ¼ifjogu daiuh ;k ;ku dk Lokeh½ dk uke vkSj irk ¼[k½ ;ku dk mlds uacj lfgr C;kSjk ¼x½ pkyd dk uke vkSj irk ¼?k½ eky ds Hkkjlk/kd O;fDr dk uke vkSj irk ¼M½ fcYVh@,y-vkj- uacj vkSj fnukad 12- vfHkogu esa eky ds okgukarj.k ¼Vªkalf'kiesaV½ dh n'kk esa]& ¼d½ okgu ¼ifjogu daiuh ;k LFkku dk Lokeh½ dk uke vkSj irk ¼[k½ ;ku dk mlds uacj lfgr C;kSjk ¼x½ ;ku ds pkyd dk uke vkSj irk ¼?k½ eky ds Hkkjlk/kd O;fDr dk uke vkSj irk ¼M½ fcYVh@,y-vkj- uacj vkSj fnukad ¼p½ fuxZe tkap pkSdh dk uke ftlls gksdj ;ku jkT; lhek dks ikj djsxk- ¼2½ izos'k tkap pkSdh dk tkap pkSdh vf/kdkjh nLrkostksa dh ijh{kk vkSj ,slh tkap] tSlh fd og vko';d le>s] djus ds Ik'pkr] ifjogudrkZ dks pkyku ;k nLrkost esa iz:Ik&69 esa eqnzk vafdr dj vfHkogu ikl tkjh djsxk ftlesa jkT; dh tkap pkSdh ;k ukdk ¼tks blesa blds Ik'pkr~ **fuxZe tkap pkSdh** ds uke ls fufnZ"V gS½] ftlls gksdj ;ku tkus okyk gS] vkSj le; rFkk rkjh[k] ftl rd okgu ikl ¼dzkl½ gksuk pkfg,] fofufnZ"V gksxk- ¼3½ tkap pkSdh vf/kdkjh pkyku ;k nLrkost dh igyh izfr j[ksxk vkSj lE;d~:Ik ls vfHkizekf.kr nwljh vkSj rhljh izfr;ka eky ys tk jgs O;fDr dks nsxk- ¼4½ ;ku dk pkyd@;ku ;k Hkkjlk/kd O;fDr fuxZe tkap pkSdh ij okgu dks jksddj lE;d~:Ik ls eqnzkafdr ;k vfHkizekf.kr pkyku ;k nLrkost dh nwljh izfr izLrqr djsxk vkSj ;g lqfuf'pr djus ds fy;s fd jkT; ds ckgj ys tk, tk jgs dalkbuesaV os gh gSa] ftlds laca/k esa izos'k tkap pkSdh ij pkyku ;k nLrkost izLrqr fd;k x;k Fkk] tkap pkSdh vf/kdkjh dks pkyku ;k nLrkost rFkk eky dk fujh{k.k djus ds fy;s vuqKkr djsxk- fuxZe tkap pkSdh vf/kdkjh pkyku ;k nLrkost dh r`rh; izfr esa vfHkLohd`fr tkjh djsxk- ¼5½ fuxZe tkap pkSdh ds tkap pkSdh vf/kdkjh dks mifu;e ¼3½ esa mfYyf[kr iz;kstu ds fy;s ;ku dks jksd j[kus] [kkyh djokus vkSj mlds vanj dh oLrqvksa dh ryk'kh ysus dh 'kfDr gksxkA @@3@@ 2- fu;e 75 ds varxZr fofgr orZeku iz:Ik&69 ds LFkku ij fuEu iz:Ik izfrLFkkfir fd;k tk,%& Ikz:Ik&69 [fu;e 75¼2½ nsf[k,] vfHkogu ikl ¼VªkaftV ikl½ TkkjhdrkZ tkap pkSdh dk uke --------------------------------------------------- VªkaftV ikl dzekad ----------------------------- pkyku@nLrkost esa fn;s x;s C;kSjs ds vuqlkj eky ifjofgr djus okys okgu@Vªd dzekad ------------- ---------------------------- dks NRrhlx<+ dh lhek ls ------------------------------------------------------------------- ¼vU; jkT; dk uke½ dks tkap pkSdh ------------------------------------- ls ------------------------------ le; ---------------------- fnukad rd ;k blls iwoZ xqtjus dh vuqefr iznku dh tkrh gSA fnukad ------------------ le; --------------------------- ------------------------------------------- tkap pkSdh vf/kdkjh ds gLrk{kj ¼lhy½ &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 3- ;g la'kks/ku jkti= esa izdk'ku fnukad ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo jk;iqj] fnukad 27@05@2009 Øekad ,Q&10@15@2009@okd@ikap& Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@15@2009@okd@ikap ¼27½] fnukad 27@05@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 27/05/2009 No. F-10/ 15 /2009/CT/V ( 27 ) - In exercise of the powers conferred by section 71 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the Chhattisagrh Value Added Tax Rules, 2006, namely,- AMENDMENT In the said Rules,- For existing rule 75 & sub-rules thereof, the following rule & subrules shall be substituted:-

75. Transit of goods by Road through the State and issue of transit pass-

(1) When a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, passes through the State, the driver/any other person in-charge of the vehicle shall submit challan or any other document, containing following particulars, issued by the transporter, in triplicate to the Check Post Officer of the check post located at/near the point of entry into the State (hereinafter referred to as the Entry Check Post):-

1. Name and complete address of the consignor- With TIN (if any)

2. Name and complete address of the consignee with TIN (if any)

3. Name and complete address of the person to whom goods will be delivered in case the consignee is described as self

4. Place from which goods dispatched

5. Destination (including District)

6. Brief description of goods

7. Total quantity

8. Total weight

9. Total value ….2..

//2//

10. Consignor’s invoice No. and date

11. a) Name and address of the carrier (transport company or owner of the vehicle) b) Details of the vehicle with its number c) Name and address of the driver of the vehicle d) Name and address of the person in-charge of the goods.

e) Bilty/L.R. No. and date

12. In case of transshipment of goods in transita) Name and address of the carrier (transport company or owner of the vehicle) b) Details of the vehicle with its number c) Name and address of the driver of the vehicle d) Name and address of the person in-charge of the goods.

e) Bilty/L.R. No. and date f) Name of the exit check post through Which the vehicle would cross the State border.

(2) The Check Post Officer of the entry check post shall, after examining the documents and after making such enquiries as he deems necessary, issue to the transporter the transit pass by affixing a seal in form 69 on the challan or the document, specifying the check post or the barrier of the State to be crossed by the vehicle (hereinafter referred to as the exit check post) and the time and date up to which it should be so crossed.

(3) The Check Post Officer shall retain first copy of the challan or the document and hand over the duplicate and triplicate copies duly sealed or authenticated to the person carrying the goods.

(4) The driver/any person in-charge of the vehicle shall stop the vehicle at the exit check post, submit the duly sealed or authenticated duplicate copy of the challan or the document and allow the check post officer to inspect the challan or the document and goods in order to ensure that the consignments being taken out of the State are the same for which challan or the document has been submitted at the entry check post. The exit check post officer shall issue a receipt on the triplicate copy of the challan or the document.

(5) The Check Post Officer of the exit check post shall have powers to detain, unload and search the contents of the vehicle for the purpose mentioned in sub-rule (3) …3..

//3//

2. For existing Form-69 prescribed under rule 75, the following Form shall be substituted:- Form-69 [(See rule 75(2)] TRANSIT PASS Name of issuing Check post …………………. Transit Pass No. ……………….

Vehicle*/Truck No ………………………… carrying the consignments mentioned in challan/documents is permitted to cross Chhattisgarh to …....………….….. ………..….(name of the other state) border at ………...…. check post by ...................… Hours on or before ..................… Date.

Date …………..

Time ………… …………………………… Signature of the check post officer (SEAL) --------------------------------------------------------------------------------------------------------------------

3. This amendment shall come into force with the date of publication in official gazette.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 30@05@2009 Øekad ,Q&10&20@2009@okd@ikap ¼ 31 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&d }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj ,rn~ }kjk] mDRk vf/kfu;e dh vuqlwph&2 ds Hkkx&3 esa fuEufyf[kr la'kks/ku djrh gS%& Lka'kks/ku vuqdzekad 1 ,oa 2 ds lkeus dkWye ¼3½ esa vad **22** ds LFkku ij vad **25** izfrLFkkfir fd;k tk,A 2- ;g vf/klwpuk 1 twu] 2009 ls izHkko'khy gksxhA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ Mi lfpo jk;iqj] fnukad 30@05@2009 Øekad ,Q&10&20@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10&20@2009@okd@ikap¼ 31 ½] fnukad 30@05@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 30/05/2009 No. F-10-20/2009/CT/V ( 31 ) – In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in part-III of Schedule-II of the said Act:- AMENDMENT In column (3) against S.No. 1 and 2 for the figure “22” the figure “25” shall be substituted.

2. This notification shall come into force from 1 st June, 2009.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary ..

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Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 1s - 07-2v0~ No. F-10/.2,-1.. /2009/CTN ( 33 ) - In exercise of the powers conferred by section 71 of the · Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State . Government hereby makes the following amendment in the Chhattisaw-h Value Added Tax Rules, 2006, namely,- AMENDMENT In the said Rules,- After rule 62 the following rule shall be inserted:- 62-A : Application for relief under sub-section (7) of Section 49-

(1) Any dealer seeking relief under sub-section (7) of Section 49 shall make an application in two copies in Form 75 to the State Government. Such application shall be entertained by the State Government when- ( a) It is accompanied by authenticated copies of the original order and subsequent appellate and/or revision order;

(b) Admitted tax, interest and penalty is paid and the proof of payment is furnished along with the application.

(2) On. entertaining the application, the Sate Government may call for the rep011 from Commissioner on the facts and the grounds stated in the application. If on consideration of the facts of the case and the report of the Commissioner, the State Government satisfied that there are sufficient grounds for re-opening the case, it may direct the Commissioner to initiate fresh proceeding under sub section (1) of Section 49 and the pass appropriate order after hearing the applicant. If the State Government is not so satisfied, it shall reject the application and send intimation thereof to the applicant.

By order and in the name of the Governor of Chhattisgarh,

(c)-5_ (V.K. Rai) Deputy Secretary ~ FORM-75 [See rule 62-A(l)] Application for grant of relief under sub-section (7) of section 49 of the Chhattisgarh Value Added Tax Act, 2005 To, The secretary Chhattisgarh Government Commercial Taxes Department, Mantralaya, D.K.S. Bhawan, Raipur.

The applicant ........ ... ......... .. ..................... . .... . ... a dealer holding registration certificate No. . ...... . ....... .... ......... Under the Chhattisgarh Value Added Tax Act, 2005 and/or registration certificate No . ..... ............ ..... . . ...... .

under the Central Sales Tax Act, 1956 having his place of business at .............. .

in .. .................. .. circle hereby apply for grant of relief under the provisions of sub section (7) of section 49 of the said act.

2. The particulars of order in respect of which relief is being sought are as follows:-

(a)

(b)

Date of order ................ ...... .. ........................................ .

If the order against which relief is sought pe1iains to an assessment,-

(i) Period of assessment: ..... ... ................................... ..

(ii) Amount of tax assessed, imposed interest and penalty - Tax Interest Penalty Total Rs. .. .. . . . .. Rs ........... Rs .. .. .. . .. .. Rs ........ ..

( d) Particulars of the order passed where the order does not relate to assessment of tax and/or imposition of penalty: ..................... ..

3. Particulars of order passed in appeal and/or revision (to be fu1nished separately for each order):

(a) Name & designation of the appellate/revision authority ............... ..

(b) Case No. and date of order .............................................. .

( c) Relief granted, if any, by the appellate/revision authority ....... . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contd . ..... 2 ..

4. (a)

(b)

(c)

(d)

(e) //2// Total tax, interest and penalty payable as per order of assessment/ appeal/revision where relief being sought 1s in respect of tax assessed, interest and penalty imposed:

Tax Interest Penalty Total Rs . . . . .... .. Rs. ... ...... .... Rs ... ... .. . ... . Rs ..... . ...... .

Total amount paid (with chalan No. and date) . . . .. ...... . .. . ......... .

Balance of tax, interest and penalty payable at the time of making the application:

Tax Interest Penalty Total Rs ....... .. . Rs ....... .... .. . Rs. ········ · ··· Rs ...... . . . ... .

Admitted tax, interest and penalty (provide grounds and reasons separately):

Tax Interest Penalty Total Rs .... ...... Rs . ..... ..... .. . Rs . .. . . .. . .... . Rs ....... . ... . .

Particulars of deposit of admitted tax, interest and penalty (with ch all an No. and date):

Tax Interest Penalty Total Rs .. ... ... .. Rs .. .. ...... ... . Rs .. .... ..... . . Rs ...... .. .... .

5. Grounds on which relief is sought ( state the grounds) . . . .. . ... ... .......... . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

o o o o O O O O O o o o o I O o o o o o o o o o Io o o o o ■ o o o o o o o o o o o o o o O O O O o o o o o o O O IO O O O o O O o O O O O O O O O O o o o O • 0 IO IO o o o o 0

6. The applicant, therefore, prays . .. ......... . ....... .. .. ... .. .. .................... ..

' .... .......... .... .. ......... ... .. ...... ..... ... ... .......... ..... ................................ .

(give particulars of the relief sought) and requests that the State Government may kindly direct the Commissioner to initiate proceedings under sub-section (1) of section 49 of the Chhattisgarh Value Added Tax Act, 2005.

Signature .. .. ................. .

Place .......... .. Name .......... . . . . . ...... . .... .

Date .. ..... .. .. . Status ................... . ...... .

I I I 9cf11fPl<f> ~llfl~ Cllfvl~llco cnx ~ 'i-511 ci1 ll ~ co~1°, fu-g "BcA", '<ll/9,x ~~ ~. R1icb '3\/08/03 ~ ~-10/2~ / 2009 / cffcn / -qtq ( :ss ) - 8>rn"1+1i1ct, ~ ~ ·~ ~- 2005 (~ 2 ~ 2005) ~ 'elm 58 ~ B"(Tt:Tffi (1) ~ ~ ~IFcl-c-illi cf)'r '3qlj'p1 .if C1'ITf ~ . ~ '/1'/cpl'< ~ sR'f, ~ fcrTTrr ~ ~ ~ ~-10/39/2006/cfTcD/lTT'rT (32) ~ 13.04.2006 if 3t 3PTRI", 2009 ~ -i:T+-11i:1~~C'1cil "ff P!91j+11x mmFr ~ %:- ~ '3cm ~ ~ c1ct.:i11 ~jfi-41 cFi ~~ ~ P!91j+11x 31j~fc.!7 ~~ cm ~:- 3-T.'P. \Jfffl ~ m ~ cfi x~ cFr ~ ~ qUf;=r

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(I"~ 3-11 ~~I ljxi I{ ~·,·· v~ (qfr.cri-. xm) ~~ __g Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 3\/ 8/0-:3 :(o. F-10/ 28 /2009/CT/V ( -:ss ) - In exercise of the powers confe~red by sub section (1) of section 58 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in thjs department notification No. F-10/39/2006/CT/V (32) dated 13-04-2006 with effect from 31 st August, 2009 :- AMENDMENT In the said notification for the present Schedule the following Schedule shall be substituted:-

(1) 1 .

SCHEDULE Name and description of places of check post or ban-iers

(2) Patekohra (Rampur) in Rajnandgaon District.

Saraipali (Bhagat-Deori) in Mahasamund District.

Village Poudy in Kabirdham District.

WandrafNagar in Surguja District.

Lodarn (SharJ<h) in Jashpur District. - Location of check posts or barriers

(3) Between 41 st and 42nd K.M. from Rajnandgaqn on Nagpur Road on National Highway No. 6.

Between 123 rd and 124tl1 K.M.

from Raipur on Sambalpur Road on National Hi ghway No. 6.

Between l36tl1 and l 3i11 K.M.

from Rajnandgaon on Jabalpur (Via-Kawardha) on State Highway No. 9.

Between 94111 and 95 u, K.M. from Ambikapur on Ambikapur- Varanasi Road.

Betvv'een 2i11 and 28 th K.1\1. from _J ashpur on J ashpur-Ranchi Road.

By order and in the name of the Governor of Chhattisgarh, J~ (V.K. Rai) Deputy Secretary ~ .

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I Government of Chhattisgarh Commercial Tax Department 1\1antra1ava Dau Kalyan Singh Bhawan~ Il:iipur NOTIFICATION Raipur, Dated (· . . r ~ ·,, :. ' :\'o. F- C .r .' ~ /2009/CTN ( · · ) : In exercise of the powers conferred by sub section (·t) of section 3 of the Chhattisgarh Value Added TA~ A ct, 2005 (No. 2 of ~005), and in super session of the this depaiiment notification No. F-A5-J 2-1982

(43) ST-V, dated the 12r11 November, 1982, the State Government hereby directs that the officers, specified in column (2) of the Schedule below shall exercise such powers as have been confen-ed upon them and perform such duties as have l-een imposed upon them by or under the said Act, in the area specified in column

(3) thereof and their headquaiier shall be at the place specified in column ( 4) of the said Schedule:- S.No. Designation of the person (])

(2) Deputy Commissioner of Commercial Tax, Raipur Division-I Deputy Commissioner of Commercial Tax, Raipur Division II

SCHEDULE Area Headquarter

(3) (4) Area cornpnsmg of that part of Raipur revenue district of Raipur which is covered under the limits of Raipur Circle-I, II, III, IV, V as notified under this department notification No. F-10-65/2008/ CTN (54 ), dated the 15th December, 2008 and revenue district of Mahasarnund.

Area compnsmg of that paii of Raipur revenue district of Raipur which is covered under the limits of Raipur Circle-VI, VII, VIII, IX as notified under this department notification No. F-10-65/2008/ CTN (54), dated the 15th December, 2008 and revenue district of Jagdalpur (Baster), South Baster (Dantewada), Nmih Baster (Kanker), Narayanpur, Bijapur and Dhamtari.

Contd .. .......... .

....

.) .

Deputy Commissioner of Commercial Tax ..

Dur2. Division .._, Deputy Commissioner of Commercial Tax, Bilaspur Division-I -2- \ Area comprising of the revenue \ Durg \ districts of Durg, Rainandgaon I \ and Kabirdharn (Kawa~·dha ). I i I ______ J I Area comprising of that pari ~ Bilaspur i \ revenue district of Bilaspur \ \ which is covered under the limits ' \ of Bilaspur Circle-I, II as I notified under this department notification No. F-10-65/2008/ th'·· ." .: · CT/V (54) dated 15 December, 2008 and revenue district of l..__ __ --1-- ---------1----S_ar__.·g"'--u_,,_1.i_a_a_n_d_K_ o_re_a_. _____ ---1-- ------ Area comprising of that part of Bilaspur

5. Deputy Commissioner of Commercial Tax, Bilaspur Division-II revenue district of Bilaspur which is covered under the limits of Bila-spur Circle-III as notified under this department notification No. F-10-65/2008/ CT/V (54), dated the 15 111 December, 2008 and revenue I \ district of Korba, Jashpur, \ Janigir-Champa and RcJ.igarh.

2. This notification shall come into force with effect from .\~\ t: _t, ] By order and in the name of the Governor of Chhattisgarh, ~\~ (V.K. Rai) / Deputy Secretary I I I a;ctft~.114 ~lltFI cl fu I fu-ll <b cf>x" {41--11 'I '·bilclll Glui" cf> trl-11 ° I ~ 1=-J"cFf, ~Ill 9,~ xl<-19,..Z, ~rJicb 16/10/2009 <P'ii¢ ~ - 10/30/2009/cffcf)_/-qi:q (37) :: 'iJ,~flJlep ~-~ cfR ~. 2005 (¢'1icB 2 Xi1 2005) ct!- m 3 ct!- \JLl''i:ITTT (4) &Rf ~ ~1fcl-a.iti cB1' >l<TT7r if cflcf ~ ~ ~11x➔ 1 ~ m, "<-16 Plc1~ia ~ ~ -FcP ~ cft TT{ 31j~~"'1 $ qjlc>f'i (2) ~ Fcl~~~ ~. ~ qjj(>f4-f (3) ~ ~ !,jfcl~lll 0 "If Fc1PI~~ ITTT ~ mcR ~ ~,fcra"11· cBT ~ ~. "Gll' ~ >R"m ctr~ m ~ aifE!x1ftla ~ ~ cf5ctc.Q'i "cf5T -qrc;r-:r ~, "Gll' ~ ~ lfl, ID{f <TT ~ ~ ~ ~ ~ 31R \i1cbl jL~lcill ~ ~j~ifl * cf516Pi (4) ~ ~ Qfclf&:,-Q'j Tf fclP!nf~ ~ tR ~:- 3L ~cpl ahr lj&llcllt ct>. qG;:il~

(1) (2) (3) (4)

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3. "<-16 ~ R.--Jicf5 01.11.2009 * WlTcf ~ ~ 5111T I Bctft•ftJI~ ~ -<ltrlt41cl ~ ";fl1f xl o~ al I~ ~11:J,'8 Ix, ~ (C61.~.x"Rl) ~ 'tl~i:I, ~ ~ -') ( 2 ) ~. R.-iiq5 \~ \v1)2P05 sf)+fTq) ~""':1 a/ 36' / 2009 /"cfTcn' /$-~ cB" ~ cB" '1l :ii8 ~ 34e· cB" ~ (3) · ~ 3ljfl'l! 0 i it,~ fct'+fTlT q31" ~ ~ ~-10/~c,/2009/cffcp/-qi:q(31), ~.-Ji¢ ICo} \o, ~ cBT ~ ~ 'l!l"ll41&1 cB" "ITTmR ~. ~ mxJ ~¢1~ld FPm\Jlmrtl Government of Chhattisgarh Commercial Tax Department _ Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated \ G ) \ o \ '2,,'1) -3 No. F-10/ 3c, /2009/CTN ( '27 ) : In exercise of the powers conferred by sub,.

section ( 4) of section 3 of the Chhattisgarh Value Added Tax Act, 2005 (No . 2 of 2005) the State Government hereby directs that the of:q.c~rsj specified in column

(2) of the Schedule below shall exercise such powers as have been conferred upon them and perform such duties as have been imposed upon them by or under the said Act, in the area specified in column (3) there of and their headquarter shall be at the place specified in column (4) of the said Schedule:-

SCHEDULE S.N Designation of the Area Headquarte o. person r

(1) (2) (3) (4)

1. Deputy Commissioner of Area compnsmg of revenue district Raipur Commercial Tax, Raipur, Mahasamund., Baster (Jagdalpur), (Enforcement) Raipur Sout Baster (Dantewada), North Baster (Kanker), Narayanpur, Bijapur and Dhamtari, Durg, Rajnandgaon and Kabirdham (Kawardha).

2. Deputy Commissioner Aiea compnsmg of revenue district Bilaspur of Commercial Tax Bilaspur, Sarguja, Korea. Korba, Jashpur, (Enforcement )B ilaspur Janjgir-Champa and Raigarh.

2. This notification shall come into force with effect from 0.1.}. I\ J.~-.3 By order and in the name of the Governor of Chhattisgarh, M (V.K. Rai) Deputy Secretary ~ a fuFfP I <; ~ II +Ft i:11 fcl lfu-.li c:fj QR fctq i • I '1 ?I fol.Q ~ cf> crll Io I ftm' 'ifcR. "< 14 ':!,'{ 31 ~ 'ft:-1 "11 ~. ~ \ b \ \c, \ '.,l:o-0-' ~ ~10/ 60 /2009/qTqJ/-qrq ( .3>'b ) - Eiict11it·Mi:/, ~ ~qf£l"a ~ 3l~Plll+l, 200s (w"'-lict> 2 "fl1 200s) ctr ~ 3 ~ eqQ1x1 {4) ~ ~ ~1f<¼:aq1 cpl" WTTlT if ctm • ~ ~ ~ ~ ~. ~ f.:1if~1e1 ~ t fct;° ~ ~ · ~ ~ cfJ cplct1, ~2) lf fclPtf4ie ~. ~ ~ {3) if ~ ~ if fcll;!@=t? ehrf cfJ '41cR ~ ~1fck-p:fi q)f m ~ w ~ -~WI~ m ~ ~~v.lfcla ~ '11[ q5cJc2:i"i cffl" tffW, iiR7IT, w ~ 31~Pfll~ &RT m ~ 3I~ ~ ~ ~ 3fR ~ jL<illiiill ~ 31-j~'ifl cfi ~ (4) if ~ ~ if fc1Agf<. ~ 1N 'WlT :- • 3{,cp,- ~cnT 4G~I~ ~ *j;(...C<.I I C1 i!..l

(1) (2) V' (3) (4)

1. 3fqx~, ~c'1ifi9,-<, fix:),\J"11, 'Pll'<ql, ~. ~- f€t c'1 I ti 9,-< 1:11fu1~cf.i cfR \Jl i \J"1 ifF~--=qfqr ~ ~ ~ ~ cpl" fG!e11fi9,~ ~-P, I Fcl l:c ffl "clTffi ITT I ( 2 ) ~. f~.-ii45 \ r:i\ \o,'µ1{]_5 R5'1i45 ~10 /~c,, /2009 /q"Jcp /1ITTT-1lffif ~ tiRt\:11'1 cf> 3tj'i0~ 348 ~ ~ (3) cf> ¢Jjttxo1:1l, ~ ~ cJfl-~ ~ ~10/~o/2009/qfq)"/-qf=q(~~ ), R.-ii~ · IG, \ \ o l ~~ cITT ~ 3Tjcl1G -<1"~41crl cf> !,ll~ctHx ~. ~ IDxT ~4>1~1d " fcpm uITTIT t I - I Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, R~ipur I NOTIFICATION Raipur, Dated \ ('., \ \of 2--605 No. F-10/ '3.o 12009/CTN ( 's'b ): In exercise of the' powers conferred by subsection (4) of section 3 of the Chhattisgarh Value Added Tax AcJ, 2005 (No. 2 of 2005), the State Government hereby directs that the officer specified in column

(2) of the Schedule below _shall exercise such powers as have been conferred upon him and perform such duties as have been imposed upon him by or under the said Act, in the area specified in c·olumn (3) there of and his headquarter shall be at the place specified in column (4) of the said Schedule:-

SCHEDULE S.No. Designation of the Area Headquarter person

(1) (2) (3) (4)

1. Additional Area ..

of Bilaspur compnsmg revenue Commissioner of district of Bilaspur, Sarguja, Commercial T~x, · Korea, Korba, .Jashpur, Janjgir- Bilaspur Champa and Raigarh.

2. This notification shall come into force with effect from D.l/.i1.i21m.3 . By order and in the name of the Governor of Chhattisgarh, ~ (V.K. Rai) _ Deputy Secretary ~ - NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 26@10@2009 Øekad ,Q 10&15@2009@okd@ikap ¼ 39 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq,] jkT; ljdkj ,rn~ }kjk] vf/klwpuk dzekad ,Q&10@15@2009@okd@ikap ¼25½ fnukad 27-05-2009 esa fuEukuqlkj la'kks/ku djrh gS%& Lka'kks/ku mDr vf/klwpuk dh vuqlwph esa vuqdzekad 3 ds lkeus dkye ¼2½ esa orZeku izfof"V ds LFkku ij fuEukuqlkj izfof"V izfrLFkkfir dh tk;%& **MsdksjsfVo ysfeusV~l] tks lsUVªy ,DlkbZt VsfjQ ,DV] 1985 ds VsfjQ vk;Ve 4823 90 19 esa ntZ gS-** 2- ;g la'kks/ku 1 vizsy] 2009 ls izHkko'khy ekuk tk,xkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 26@10@2009 Øekad ,Q 10&15@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&15@2009@okd@ikap¼ 39 ½] fnukad 26@10@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 26/10/2009 No. F 10-15 /2009/CT/V ( 39 ) – In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in the notification No.

F-10/15/2009/CT/V (25) dated 27-05-2009:- AMENDMENT In Schedule to the said notification, for present entry in column (2) against S.No. 3, the following entry shall be substituted:- “Decorative laminates, as specified in Tariff Item 4823 90 19 of the Central Excise Tariff Act, 1985.”

2. This amendment shall be deemed to have come into force with effect from 1st April, 2009.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 13@11@2009 Øekad ,Q&10@ 36@2009@okd@ikap ¼ 44 ½ & NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 58 dh mi/kkjk ¼1½ }kjk iznRr 'kfDr;ksa dks mi;ksx esa ykrs gq,] jkT; ljdkj ,rn~ }kjk] bl foHkkx dh vf/klwpuk dzekad ,Q&10@27@2009@ okd@ikap ¼35½ fnukad 31-08-2009 esa 1 fnlEcj] 2009 dh izHkko'khyrk ls fuEukuqlkj la'kks/ku djrh gS%& Lka'kks/ku mDr vf/klpwuk dh vuqlwph esa] ¼1½ vuqdzekad 2 ds lkeus dkWye ¼2½ ,oa ¼3½ ls lacaf/kr orZeku izfof"V;ksa ds LFkku ij fuEukuqlkj izfof"V;ka izfrLFkkfir dh tk,%& vuqlwph v-dz- Tkkap pkSadh ;k ukdk ds LFkku dk uke ,oa o.kZu Tkkap pkSdh ;k ukdk dh fLFkfr ¼1½ ¼2½ ¼3½ 2- Ekgkleqan ftysa esa [kEgkjikyh&HkksFkyMhg ¼ljk;ikyh½ jk"Vªh; jktekxZ dzekad 6 ij lacyiqj ekxZ ij jk;iqj ls 165osa ,oa 166osa fdyksehVj ds e/;- NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo jk;iqj] fnukad 13@11@2009 Øekad ,Q&10@36@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@36 @2009@okd@ikap¼ 36 ½ fnukad 13@11@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 13/11/2009 No. F-10/ 36 /2009/CT/V ( 44 ) – In exercise of the powers conferred by subsection (1) of section 58 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in this department notification No. F-10/27/2009/CT/V (35) dated 31-08-2009 with effect from 1st December, 2009 :- AMENDMENT In the Schedule to the said notification,

(1) In S.No. 2 for the existing entries against column (2) & (3), the following entries shall be substituted:-

SCHEDULE S.No. Name and description of places of check post or barriers Location of check posts or barriers

(1) (2) (3)

2. Khamharpali-Bhothaldih (Saraipali) in Mahasamund District.

Between 165th and 166th K.M.

from Raipur on Sambalpur Road on National Highway No. 6.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary --- l I .. ~~ ~ 3Rf1fu ~ ~ ~ ~ 'P@R (fa:r-ir ~ wg)~~~~. ~ \ill. 2-22-@'ctll:-l•I~ IT-i!G/38 fu. ~.

~, ~ 30-5-2001."

~ 368-31] .

( ~~ltli~U i ) .

~~ -gen1ft>ra ~, ~. ~ 26 ~ 2009-~ 5, ~ 1931 ~.~~6~2009 $fi<R~ "@~i(.l•l~~/09/2007-2009." .

~~-10-38/2009~,rqf;;f (44~~).-mft~•I~ ~~Cfi{~, 2005 (~2~2005) cf,1 "-lRT 15-cfi~ ~ ~ q,1 ~-if~~ ~ ~ ~' ~ ~ qft ~-2 ~ 'WT-2 ~ 'flll-4 if 1 ~ffl, 2010 cf,l l,l\.flc:Wfll-ldl ~ f-ti.:,fctf&d ~ q;uft % :- ~-2 ~ 'flll-2 if,- . )

(i) 34:lsti'li<fi 1, 2, 3, 4, s, 6, 7, 8, 9, 11, 12, 13, 14, 15, 16, ·17, 18, i9, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31,, 32, 33, 34, 35, 37, 38, 39, 41, 42, 43, 44, 45, 47, 48, 49, 50, 51, 52, S3, 54, 55, 56, 57, 58, . . .

59, 60, 61, 62, 64, 65, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 83, 84, 85, 86, 87, 88, 89, 90, 92, 93, 94, 95, 96, 97, 98, 99, WO, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122,.123, 124,125, 126, 127, 128, 129, 130, 131, 132 "Q;cf 133 ~ m1:Rcf;@q (3) if ~"4''·~~~ ~"5"~~~- 736 ( 1) .\ 736 (2) {§'cfl~II~ m, ~ 26 ~ 2009

(ii) ~ 10 ~~ ~ ~ ~~ i:n: f.t'-1f~f~d &iffel-li<ti ~~ ~fmnlfc~·~ ~ cf,l"~;- ,)

31. sfi. ~ ~ 8 ~ ~ cfi{ cfi1 ~ ( "5l'ftma)

(1) (2) (3) 10 (ct,) ~~'cfil~ (w,tj'tif q,qmo?.f!~~~cfi\'~) 5 ¥ ~ (~ ~) o?.f[ ~ ~~- (W) <mm'cfil~ (~if ~~~cf>l~) 4

(iii) &i::!,sti4i<ti 63 ~q;'@l:{ (2) il ~ ~ ~ il ~ ·~~• q,1 f~(,flNa ~~o?.TTcfi@ll ( 3) if 3lcfi "4" ~ ~ ~ 3lcfi "5" Y@ftllftld ~ ~-

2. ~-2 ~ 'flll-4 ~ffiil (3) if ~"12.5'' ~~1R 3lcfi"14" YfdftllNd ~~ @ffi~*I~ * ~ ~ ~ ~ a'-IT a:tl~l(ll::!.BI<, ..t. ~. 'U'lf, ~-~- ) ~, ~ 26 ~ 2009 ~l{lfi-10-38/2009~~ ( 44-VJ. -\fficf ~~~ ~ 348 %~ (3) ~ ~if! ~fcNrlcfil ~ ~ ~--10-38/2009/<fl~/1ff,:f ( 44-11;), ~ 26-12-2009 "cfiT ~ ~ "<~ % ~ ~ ~ ~~~,. .

~ ~ {j,Rjql~ % "'W, ~ o?.fl &11~:tlljBR, ~- ~. 'U'lf, ~-~- Raipur, the 26th December 20()() No. F-ll.1-38/~/CTN (44-A).-ln exercise of I.he powers conferred by Section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the St ... te Government hereby makes the fellowing amendments in part-II & part-IV of Schedule-·iI of the said Act with effect from 1st January, 2010 :- ·-. ) AMENDMFNT .In part-II of the Schedule-II,-

(i) In column (3) againstS. No. I, 2, 3, 4, 5, 6, 7, 8, 9, ! l, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26,27,28,29,30,31,32,33,34,35,37,38,39,41,42.43,44,45,47,48,49,50,51,52,53,54, 55,56,57,58,59,60,61,62,64,65,67,68,69, 70,71,72. 73, 74,75,76,77, 78, 79,80,81,83,84, 85, 86,87,88,89,90,92,93,94,95,96,97,98,99, lOJ, 102,103,104,105,106,107,108,109.

110,111, 112, L~, 114~115, 116,117,118, 119, 120, l2l, 122,123,124,125,126, 127,128,129, 130, L3l,.132)md 133 for the figure "4" the figure "5" shall be substituted.

J ,L 736 (3) '

(ii) In S. No. 10 and entries relating thereto the following S. No. and entries shall be substituted:- S.No.

(1) 10 Description

(2)

(a) All types ofyarn (other than cotton yarn, cotton and silk yarn in hank) yam wate and sewing thread.

(b) Cotton yam (other than cotton yarn in h;mk) Rate of tax u/s. 8 (percent)

(3) 5 4

(iii) In ColumnJ:2) against S. No. 63 in the words "mobile handset" .in existing entries shall be omitted· and in column (3) for the figure "4" the figure "5" shall be substituted.

2. · In column (3) of part-IV of the Schedule-II for the figure "12.5" the figure "14" shall be s_ubstituted.

By order and in the name of the Governor of Chhattisgarh, V. K. RAJ. Deput~Secx;etary.

~. ~26 ~ 2009 ~~-10/41/2009~/\1f'cf (4_5).-8~{J•llf ~~ ~ ~. 2005 (sfilTicfi 2 ~2005) ch1 '=TIU 15--s 1:m~'tf ~ cfil ~if~ lit tr,ilt~ ~ ~ ~~-10-3312001/qlqi/tlfi:J < 24 ), mqi 02- 04-2001-q f.,ctf<i'IF&a ~~t :- .

(ll;<fi) ~~~-10/28/2008~;qf'q (16) ~30-03-2006 "ij 3iq;-v:cf~"4 mcmo''~~1R 3fq;-v:cf ~ "5 mm'' Slfct{-lqiNd ~ ~- : L.

(~) ~~~-10/33/2008~/$:( (27) ~31-03-2008<til~t"&t:isti'iicfi7, 8, 9v;cf 10 t" ~ qi@lf (3) -q 3jq;"~ ~ "4 immcr· ~ ~ 1R 3lcfi ~ ~ "5 ~· ~ Ffi1n ~- (t!R) ~sfilffifi11;tti-10/15/2009~/tlfi:J (25) ~27-05-2009ch1~~~ .. ti3, 4 v;cf 5 t" mt:A qi@lf ( 3) -q aiq;-~ ~ "4 ~• t" ~ ~ 3lcfi ~ ~ "5 ~• Slfct{-lqlNd ~ ~- @'ffie•I~ ~ ~ ~ ";fTq ~ 'd'YTT ~l~l<ilffeR, ?gt.~.~. ot[--efqq, NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 26-12-2009 Øekad ,Q&10@ 41@2009@okd@ikap ¼ 45 ½ & NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&[k }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT;

ljdkj ,rn~ }kjk vf/klwpuk dzekad ,Q&10&33@2007@okd@ikap ¼24½ fnukad 02-04-2007 esa fuEufyf[kr la'kks/ku djrh gS]& la'kks/ku ¼,d½ vf/klwpuk dzekad ,Q&10@28@2008@okd@ikap ¼16½ fnukad 30-03-2006 esa vad ,oa 'kCn **4 izfr'kr** ds LFkku ij vad ,oa 'kCn **5 izfr'kr** izfrLFkkfir fd;k tk;A ¼nks½ vf/klwpuk dzekad ,Q&10@33@2008@okd@ikap ¼27½ fnukad 31-03-2008 dh vuqlwph ds vuqdzekad 7] 8] 9 ,oa 10 ds lkeus dkWye ¼3½ esa vad ,oa 'kCn **4 izfr'kr** ds LFkku ij vad ,oa 'kCn **5 izfr'kr** izfrLFkkfir fd;k tk;A ¼rhu½ vf/klwpuk dzekad ,Q&10@15@2009@okd@ikap ¼25½ fnukad 27-05-2009 dh vuqlwph ds vuqdzekad 3] 4 ,oa 5 ds lkeus dkWye ¼3½ esa vad ,oa 'kCn **4 izfr'kr** ds LFkku ij vad ,oa 'kCn **5 izfr'kr** izfrLFkkfir fd;k tk;A 2- ;g la'kks/ku 1 tuojh] 2010 ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo jk;iqj] fnukad 26-12-2009 Øekad ,Q&10@41@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@41@2009@okd@ikap¼ 45 ½] fnukad 26-12-2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 26-12-2009 No. F-10/ 41 /2009/CT/V ( 45 ) - In exercise of the powers conferred by section 15-B of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment:- AMENDMENT

(i) In notification No. F-10/28/2006/CT/V (16) dated 30-03-2006 for the figure and word “4 percent” the figure and word “5 percent” shall be substituted.

(ii) In column (3) against S.No. 7, 8, 9 and 10 of Schedule to the notification No.

F-10/33/2008/CT/V (27) dated 31-03-2008 for the figure and word “4 percent” the figure and word “5 percent” shall be substituted.

(iii) In column (3) against S.No. 3, 4 and 5 of Schedule to the notification No.

F-10/15/2009/CT/V (25) dated 27-05-2009 for the figure and word “4 percent” the figure and word “5 percent” shall be substituted.

2. This amendment shall come into force from 1st January, 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 26-12-2009 Øekad ,Q&10@ 40@2009@okd@ikap ¼ 46 ½ & pwafd jkT; 'kklu dk ;g lek/kku gks x;k gS fd NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½] dsUnzh; fodz; dj vf/kfu;e] 1956 ¼Øekad 74 lu~ 1956½ ,oa NRRkhlx<+ LFkkuh; {ks= esa eky ds izos'k ij dj vf/kfu;e] 1976 ¼dzekad 52 lu~ 1976½ ds varxZr djnk;h O;olkbZ;ksa dh ,slh lHkh dj fu/kkZj.k dk;Zokfg;ka ftUgsa NRrhlx<+ ewY; laof/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼7½ ds izko/kkuksa ds varxZr dyS.Mj o"kZ 2009 ds var rd iw.kZ fd;k tkuk fu;r gS] dj fu/kkZj.k izkf/kdkfj;ksa }kjk fd;s tk jgs lHkh laHko iz;klksa ds mijkar Hkh fu;r le;kof/k esa iw.kZ ugha dh tk ldrh gSA dj fu/kkZj.k vf/kdkfj;ksa dks ,slh dk;Zokfg;ksa dks xq.knks"k ds vk/kkj ij iw.kZ djus ds fy;s l{ke cukus gsrq] U;k; fgr esa ;g vko';d gS fd ,slh dk;Zokfg;ksa dks iw.kZ djus ds fy;s fu;r le;&lhek c<+kbZ tk,A vr% NRrhlx<+ ewY; loaf/kZr dj vf/kfu;e] 2005 ¼dzekad 2 lu~ 2005½ dh /kkjk 21 dh mi/kkjk ¼8½ }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT; ljdkj ,rn~ }kjk izR;sd O;olk;h ds laca/k esa mDr vf/kfu;eksa ds varxZr ,slh izR;sd dj fu/kkZj.k dk;Zokfg;ka tks lgk;d vk;qDr okf.kfT;d dj] okf.kfT;d dj vf/kdkjh ,oa lgk;d okf.kfT;d dj vf/kdkjh ds le{k yafcr gks] tks 31 fnlEcj] 2009 rd iw.kZ ugha dh tkrh gS] iw.kZ djus dh vof/k 31 ekpZ] 2010 rd c<+krh gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo jk;iqj] fnukad 26-12-2009 Øekad ,Q&10@ 40 @2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10@ 40 @2009@okd@ikap ¼ 46 ½ fnukad 26-12-2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds-jk;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, RAIPUR NOTIFICATION Raipur, Dated 26-12-2009 No. F-10/ 40 /2009/CT/V ( 46 ) – Whereas, the State Government is satisfied that all such assessment proceedings of dealers liable to pay tax under the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), 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), which have to be completed by the end of the calendar year 2009 under the provisions of sub-section (7) of section 21 of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), can not be completed within the prescribed period despite all possible efforts being made by the assessing authorities. In order to enable the assessing authorities to complete such proceedings on merits, it is essential in the interest of justice that the time limit prescribed for the completion of such proceedings is extended.

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 21 of the Chhatttisgarh Value Added Tax Act, 2005 (No. 2 of 2005) the State Government, hereby, extends up to 31st March, 2010, the period of 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 31st December, 2009.

By order and in the name of the Governor of Chhattisgarh, (V.K.Rai) Deputy Secretary NRrhlx<+ 'kklu okf.kfT;d dj foHkkx ea=ky;

nkÅ dY;k.k flag Hkou] jk;iqj vf/klwpuk jk;iqj] fnukad 31@12@2009 Øekad ,Q&10&38@2009@okd@ikap ¼ 47 ½ & NRrhlx< ewY; laof/kZr dj vf/kfu;e] 2005 ¼Øekad 2 lu~ 2005½ dh /kkjk 15&d }kjk iznRr 'kfDr;ksa dks iz;ksx esa ykrs gq, jkT;

ljdkj ,rn~ }kjk vf/klwpuk dzekad ,Q&10&38@2009@okd@ikap ¼44,½ fnukad 26-12- 2009 esa fuEufyf[kr la'kks/ku djrh gS]& la'kks/ku mDr vf/klwpuk ds vuqdzekad (iii) esa 'kCnksa **eksckbZy gsaMlsV** ds LFkku ij 'kCnksa **eksckbZy gsaMlsV ,oa lsY;wyj VsyhQksu rFkk mlds iqtsZa** izfrLFkkfir fd;k tk;A 2- ;g la'kks/ku 1 tuojh] 2010 ls izHkko'khy gksxkA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo jk;iqj] fnukad 31@12@2009 Øekad ,Q&10&38@2009@okd@ikap&Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q&10&38@2009@okd@ikap¼ 47 ½] fnukad 31@12@2009 dk vaxzsth vuqokn jkT;iky ds izkf/kdkj ls] ,rn~ }kjk izdkf'kr fd;k tkrk gSA NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj] ¼Ogh-ds- jkW;½ mi lfpo Government of Chhattisgarh Commercial Tax Department Mantralaya Dau Kalyan Singh Bhawan, Raipur NOTIFICATION Raipur, Dated 31-12-2009 No. F-10/ 38 /2009/CT/V ( 47 ) - In exercise of the powers conferred by section 15-A of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), the State Government hereby makes the following amendment in notification No. F-10- 38/2009/CT/V (44-A) dated 26-12-2009:- AMENDMENT In S.No. (iii) of the said notification for the words “mobile handset” the words “mobile handsets and cellular telephones and parts thereof” shall be substituted.

2. This amendment shall come into force from 1st January, 2010.

By order and in the name of the Governor of Chhattisgarh, (V.K. Rai) Deputy Secretary Subject-Chhattisgarh Value Added Tax Adhisuchna No. 01-07.01.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 02-09.01.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 08-27.01.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 09-30.01.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 12-12.02.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 16-24.02.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 17-24.02.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 19-28.03.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 20-05.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 22-08.06.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 23-27.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 24-27.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 25-27.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 26-27.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 27-27.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 30.05.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 33-15.07.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 35-30.08.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 36-05.10.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 37-16.102009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 38-10.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 39-26.10.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 44-13.11.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 44A-26.12.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 45-26.12.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 46-26.12.2009 Subject-Chhattisgarh Value Added Tax Adhisuchna No. 47-31.12.2009

Chhattisgarh Value Added Tax Act, 2005 (Adhisuchna Year 2009)

The enactment

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