(1) Tax payable under this Regulation shall be paid in the manner hereinafter provided at such intervals as may be prescribed.
(2) Such dealers as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered dealer shall furnish such returns 'of the total turnover of the period to which such returns relate, in such manner, by such date, and to such authority, as may be prescribed.
(3) Before any registered dealer furnishes the returns required by sub-section (2), he shall pay into a Government treasury or in such other manner as may be prescribed the full amount of tax due from him under this Regulation according to such returns, and shall furnish along with the returns a receipt from such treasury showing the payment of such amount.
(4) If any dealer discovers any omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (3) of the extra amount:
Provided that no such revised return shall be considered as such and it shall not be taken into consideration if the assessing authority is satisfled that the return originally furnished was with intention to delay the payment of tax due in time, or with intent to defraud the Government of its revenue.
Special registration.
Taxable turnover where certificate of registration is cancelled.
Payment of tax and returns.
!3o THE GAZETTE OF INDIA EXTRAORDINARY [PART I I _
(5) With a view to encourage prompt payment of tax, the Administrator may prescribe rates of remissions or rebates in respect thereof in accordance with such principles as may be prescribed.
(6) (a) The amount of tax assessed or reassessed for any period under section 20 or section 21 less any sum already paid by the dealer in respect of such period, and
(b) the amount of penalty, if any, levied under this Regulation, shall be paid by the dealer or by the person liable therefor into the appropriate Government treasury by such date as may be specified In the notice or order issued under this Regulation, being a date not earlier than sixty days from the date of the service of the notice or order:
Provided that the Commissioner or any person appointed to assist him under sub-section (7) of section 3, may in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of such payment, or allow him to pay the tax due or penalty, if any, or both by instalments,
(7) (ft) When a dealer is in default in making payment of the tax assessed or reassessed or of penalty imposed, the Commissioner may in his discretion direct that, in addition to the amount of arrears a sum not exceeding six per cent, thereon per annum by way of interest plus a penalty equal to the amount of such interest shall be recovered from the dealer.
(b) Any amount of tax or penalty which remains unpaid after the date specified in the notice for payment, or in the order of imposition of penalty, or after the extended date of payment and any instalments not tfmy paid, .shall be recoverable as an arrear of land revenue.
(S) The Administrator may, by general or special order published in the Official Gazette, authorise any officer not below the rank of a S'ales Tax Officer, to exerci.se, for the purpose of effecting recovery of the amount of tax or penalty due from any de iler or person under this Regulation, the powers of the Collector under the Dadra and Nagar Haveli Land Revenue Administration Regulation, 1971, to recover the dues as arrears of land revenue.
18. (I) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time, or from time to time, by notice in writing, a copy of which shall be forwarded to the dealer at his last address known to the Commissioner, require,—
(a) any person from whom any amount of money is due or may become due to the dealer who has failed to pay the amount of tax due or penalty imposed under this Regulation, or
(b) any person who holds or may subsequently hold money for or on account of such dealer, I" pay to the Commissioner, either forthwith upon the money becoming due or being held or at, or within, the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by a dealer in respect Special mode ot recovery.
2 of 1971.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 131 of the arrears of tax and penalty, or both, of the whole of the money when it is equal to or less than that amount.
Explanation.—For the purpose of this sub-section the amount of money held due to a dealer from, o r money held for or on account of a dealer by, any person, shall be calculated after deducting therefrom such claims, if any, lawfully subsisting aa may have fallen due for payment by such dealer to such person.
(2) The Commissioner may at any time, amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.
(3) Any person making payment in complianre with a notice under this section shall be deemed to have made payment under the authority of the dealer,'and the receipt of th e Commissioner shall constitute good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt.
(4) Any person discharging any liability to the dealer after receipt of the notice referred to in this sevtion shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax and penalty whichever is less.
(5) Where a person to whom a notice under this section is sent objects to it by a statement in writing that the sum demanded or any part thereof Is not due or payable to the dealer or that the amount held for, or on account of, the dealer is under genuine dispute, the Cotnmissianer shall hold an enquiry and after giving a reasonable opportunity of being heard to such person and th e dealer, shall make such order as he thinks fit.
(6) Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.
19. No person who is not a registered dealer shall collect in respect of any sale by him of goods in Dadra and Nagar Haveli any amount by way of tax under this Regulation and no registered dealer shall make any such collection except in accordance with this Regulation and the rules made thereunder.