(a) Application for licence, renewal of licence, refund and the return shall be signed by the person or persons specified below:––
(i) In the case of individual, by the individual himself;
(ii) In the case of a firm by any partner thereof;
(iii) In the case of Hindu undivided family by the Karta thereof;
(iv) In the case of a company by the Managing Director or any other Director thereof;
(v) In the case of a Department of Government by the Head of the Department or any other officer competent to act on his behalf;
(vi) In the case of local authority or any other person by the Principal Officer thereof.
(b) Notwithstanding anything contained in sub-rule (a) if any of the persons specified therein is not available in the State or he is not able to sign for any adequate reason, the application or the return may be signed by an agent of the dealer duly authorized in this behalf.]
1. Now “section 211 of the BNS, 2023”.
2. Now “section 212 of the BNS, 2023”.
3. Rules 24 substituted by SRO-218 dated 9-4-1979.
1[25. If a dealer who holds a licence for the storage of dangerous petroleum under the Petroleum Act, 1934, has made an application for renewal of the said licence to the competent authority but such authority has not made an order on the application, the licence granted to the dealer under the aforesaid Act shall not be deemed to have been cancelled, suspended or not renewed under section 7(4) and the Petrol Taxation Officer shall not refuse to renew the licence provided that the dealer proves to the satisfaction of such officer that the delay in renewal of the licence under the aforesaid Act is not attributable to him.]
2[26. Any notice issued by any authority under the Act shall be delivered to the dealer or his agent at any place of his business or if the service in the manner is not possible it shall be affixed in a conspicuous place of his business or the last known place of business.]
3[27. Dissolution of a firm or discontinuance of its business.–– If a firm has been dissolved or it has discontinued its business all the persons who were its partners at the time of its dissolution or discontinuance of business shall be jointly and severally liable for the amount of tax, interest, penalty or any other sum payable at the time of such dissolution or discontinuance and for any other such sum that may be payable in consequence of an order under rule 20: Provided that copies of the order under rule 20 and the notice of demand issued in consequence of such order are issued to all such persons who were partners of the firm at the time of its dissolution or discontinuance of its business.]
4[28. Liability of Directors of a Private Limited Company.–– Notwithstanding anything contained in any other law for the time being in force, where any tax due from a Private Limited Company, whether existing or under liquidation or liquidated, cannot be recovered, every person who was director of that Company at any time during the year shall jointly and severally be liable for payment of such tax unless he proves to the satisfaction of the Petrol Taxation Officer that the non-recovery is not attributable to any gross negligence, misfeasance or breach of duty on his part in relation to the affairs of the Company.]
1. Rule 25 substituted by SRO-218 dated 9-4-1979.
2. Rule 26 substituted ibid.
3. Rule 27 substituted ibid.
4. Rule 28 substituted ibid.
1[29. Rounding of tax.–– The amount of tax or any other sum due under the provisions of the Act or rules shall be rounded off to the nearest multiple of 5.]
––––––– FORM P-1 APPLICATION FOR GRANT OF LICENCE UNDER SECTION 6 OF JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL (TAXATION OF SALES) ACT, SVT. 2005 [1948 A.D.]
(See Rule 4-a) To The Petrol Taxation Officer, Jammu/Srinagar. RM.
I, ______________________ S/o_______________________ on my behalf/on behalf of the dealer styled as ______________________________apply for a licence under section 6 of the J&K Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 and furnish the following particulars for this purpose:
2. Name and address of,–– i) The Principal Place of business ____________________ ii) Other place/places of business ______________________
3. Status or relationship of of the person who makes this application.
4. Name of the Manager of the Business, if any.
5. Date of commencement of business.
6. Year adopted for maintenance of accounts.
1. Rule 29 substituted by SRO-218 dated 9-4-1979.
7. Language and script in which accounts are maintained.
8. Particulars of the dealer and the persons having interest in the business:–– S. No. Name and address of Father’s Name Present home partners/members of address.
HUF/Directors/ Members Signatures.
9. Particulars of the licence/licenses granted under the Petroleum Act of 1934:–– S. No. Licence No. Place of business Date of expiry and date from to which pertains of the licence which valid DECLARATION I hereby declare that the above particulars are true and correct to the best of my knowledge and belief.
Place: Signatures Date:
Note:
i) The application shall be signed by a person authorised to sign under rule 24 of the J&K Motor Spirit and Diesel Oil (Taxation of Sales) Rules.
ii) Column 8 need not be filled in by a dealer being a Government Department/Office, local authority/Corporation or a Board constituted under a Central or State Act.
iii) Fee of Rs.100 shall be paid in the form of court fee stamps to be affixed on this application.
FORM P-2 (See Rule 5) LICENCE UNDER SECTION 6 OF THE JAMMU AND KASHMIR MOTOR SPIRIT AND DIESEL OIL (TAXATION OF SALES) ACT, SVT. 2005 [1948 A.D.]
Office of the Petrol Taxation Officer, Jammu/Srinagar
1. This Licence is granted to the dealer known as ______________ having a place(s) of business at, –– i. Principal Place______________________________ ii. Other place/places_____________________________ under section 6 of the J&K Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 within the Union territory.
2. The dealer is liable to furnish a return of the sale of goods in form P-4 for each month for the sale of Motor Spirit and Diesel Oil to the Petrol Taxation Officer on or before 21st of the following month.
3. The dealer is liable to pay the tax in respect of each month within 15 days of the following month.
4. For failure to furnish the return and deposit the tax due within the prescribed period without a reasonable cause the dealer is liable to penalty under Section 9(c) of the Act.
5. For failure to pay the tax and any other sum payable under the Act the dealer is liable to pay in addition a sum equal to 2% of such amount for each month or part thereof.
6. This license is valid from ___________to 31st day of March, ________ unless suspended or cancelled earlier.
Seal of Petrol Taxation Officer Signature Petrol Taxation Officer.
Dated: ______________________ Srinagar/Jammu.
Note:
i) This licence shall be displayed by the dealer at the business premises and it shall be produced for inspection on demand by any person exercising authority under the Act and the rules.
ii) This licence is subject to amendment if required for any change as contemplated by Rule 6.
––––––– FORM P-3 (See Rule 7) APPLICATION FOR RENEWAL OF LICENSE To The Petrol Taxation Officer, Kashmir/Jammu Div. .......................... Div.
Srinagar .............. Jammu Sir, I, ................................... S/o ..................................... on my behalf/ on behalf of the dealer styled as ......................... and holding license No.
......................... valid upto ........................ request for the renewal of the said license for the year ending ..............................
Signature of the applicant Status Place:
Dated:
Note:
1. This application shall be signed by a person authorised to sign under rule 24 of the rules. It shall ordinarily be submitted 30 days before the expiry of the license sought to be renewed.
2. The license shall not be renewed unless the returns due up to the date of making this application have been filed and any sum payable under the Act or the rules up to such date has been paid and the dealer holds a valid license for the storage of dangerous petroleum.
3. Fee of Rs.100/- shall be paid in the form of court fee stamps affixed to this application.
1[FORM P-5 [See rule 15] CHALLAN FOR PAYMENT OF MONEY TO THE GOVERNMENT Government of Jammu & Kashmir Commercial Taxes Department Part “A”- To be retained in the Treasury License Number (If Any): __________________ Name of Dealer: _____________________________ Address of Dealer: _____________________________ Month & Year to which Pertains: ____________________ Amount Deposited in INR
1. Tax: _________________
2. Cess: ___________________
3. Interest: ____________________
4. Penalty: ___________________
5. Other Sum: ______________ (Please Specify Clearly):_____________________________ Grand Total (In figures) Rupees _____________ (In words) Rupees _______________________________ Place: __________________ Date:____________________ Signature of the Depositor For use by the Treasury T.R. No. ................. Dated....................
Received Rs. (in figures) ................... (In words) .......................
Cashier Accountant Treasury
1. Substituted by SRO 302, dated 3.10.2011, w.e.f. 1.4.2012 vide SRO 102 of 2012.
Government of Jammu & Kashmir Commercial Taxes Department FORM P-5 [See rule 15] CHALLAN FOR PAYMENT OF MONEY TO THE GOVERNMENT Part “B”- To Be Furnished to the Petrol Taxation Officer License Number (If Any): ___________________ Name of Dealer: ______________________ Address of Dealer: _______________________ Month & Year to which Pertains: ________________________ Amount Deposited in INR
1. Tax: ______________________
2. Cess: _______________________
3. Interest: _______________________
4. Penalty: ___________________________
5. Other Sum: ________________________ (Please Specify Clearly):
Place:
Date: Signature of the Depositor For use by the Treasury T.R. No. .................. Dated..................
Received Rs. (in figures) ................... (In words) .........................
Cashier Accountant Treasury Government of Jammu & Kashmir Commercial Taxes Department FORM P-5 [See rule 15] CHALLAN FOR PAYMENT OF MONEY TO THE GOVERNMENT Part “C”- To be retained in the Dealer License Number (If Any): _________________ Name of Dealer: _____________________________ Address of Dealer: _____________________________ Month & Year to which Pertains: ___________________ Amount Deposited in INR______________________________
1. Tax: _________________________
2. Cess: _______________________
3. Interest: ___________________
4. Penalty: ___________________
5. Other Sum: ___________________ (Please Specify Clearly):
Place: _________________ Date:____________________ Signature of the Depositor For use by the Treasury T.R. No. .................. Dated ................
Received Rs. (in figures) ....................... (In words) ........................
Cashier Accountant Treasury Government of Jammu & Kashmir Commercial Taxes Department FORM P-5 [See rule 15] CHALLAN FOR PAYMENT OF MONEY TO THE GOVERNMENT Part “D”- To Be Delivered to Payer for Attachment With the Return License Number (If Any): _________________ Name of Dealer: ____________________________ Address of Dealer: ___________________________ Month & Year to which Pertains: ________________ Amount Deposited in INR
1. Tax: ___________________
2. Cess: ___________________
3. Interest: _____________________
4. Penalty: _______________________
5. Other Sum: ____________________ (Please Specify Clearly):
Place: ______________ Date:________________ Signature of the Depositor For use by the Treasury T.R. No. ................ Dated..............
Received Rs. (in figures) ................... (In words) ....................
Cashier Accountant Treasury Monthly MST Return (See Rule 15) Form-P 4 Monthly Return of Sales of Motor Spirit Period from / / to / / and Diesel Oil to be furnished by a dealer to the Petrol Taxation Officer within 21 days from the close of the month to which it relates Circle Please fill in Capital letters where applicable Date: / /20 and sign the declaration.
Part A - Dealer Information Dealer Name License Number Part B -Filling Status Whether Original or If revised, original return Revised Return acknowledgement number ORIGINAL.... and date:
REVISED......
2.a Date: 2.b Acknowledgement (Day/Month/Year) / /20 Number
2. Reason for filing revised return:
Part C - Calculation of Tax Liability S. No. Particulars Motor Spirit Diesel Oil
1. Opening Stock in litres
2. Quantity received during the month in litres
3. Total quantity for available for disposal in litres (1+2)
4. Quantity sold during the month in litres
5. Sales proceed received or receivable for sales made during the month in Rs.
6. Tax Due in Rs.
7. Cess Due in Rs.
8. Total Amount Due in Rs.
9. Total Amount Paid in Rs.
Name of Bank T.R. Number/ Date Amount in CIN Rs.
10. Shortage in litres due to leakage Evaporation or variation in temperature, if any
11. Closing Stock in litres Part D - Declaration I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and that the particulars shown herein are truly stated and are in accordance with the provisions of the MST Act. (This return should be signed by an authorized person) Name of Person Place Seal and Signature] Designation Date: ].
––––––– 1[Form P-5-A [See Rule 15-A] E-CHALLAN (For Payment of Money) License Number (If any) Name of dealer:_______________________________________ Address of dealer/Registration No. of the dealer:_______________________________________________ Month & year to which pertains:__________________________ Tax period from _______________ to _____________________ Amount deposited in Rs.________________________________
1. Tax
2. Cess
3. Interest
4. Penalty
5. Other sum: (Please specify clearly) GRAND TOTAL (IN FIGURES): Rs.
GRAND TOTAL (IN WORDS): Rupees Challan Identification BSR Code Date Challan No.
Number (CIN) Certified that all the particulars given above are correct.
Online payment through Internet Banking <> <>].
1. Added by SRO 441 of 2013, dated 9-10-2013.
1[[Form P-5-B [See Rule 15-A] Statement of Payment Made Electronically Payment Date: ______________ Scroll Date: ________________ S. No. Name of License Date of Major Sub-Major Minor Bank Amount Depositor Number Deposit Head Head Head CIN in Rs.
Signature of Authorized Bank Officials Designation and Seal]
1. Added by SRO 441 of 2013, dated 9-10-2013.
FORM P-6 (See Rule 15) PROVISIONAL RECEIPT FOR CHEQUE/BANK DRAFTS Book No. ..................... Receipt No. .............................
Dated.............................
Deputy Sales Tax Commissioner, Jammu/Srinagar.
Received from M/s ______________________________________ License No._________ Rs. _____(in figures)________________________ (in words) by crossed cheque/bank draft on _______________Bank ____________.
Signature Designation Note:–– On encashment of the cheque/bank draft this receipt shall be surrendered by the dealer and a receipt in form P-B obtained in lieu thereof which shall be treated as the valid proof of payment.
––––––– FORM P-7 (See Rule 15) CERTIFICATE OF PAYMENT OF TAX Book No. ---------------------- Certificate No. __________ Dated _______________________ Certified that Shri/M/S _______________holding license No.
__________________ has/ have furnished the return for the month of _____________20 ____________.
It is further certified that tax of Rs. _______________as determined for the said month has been paid under T.R. No. _______________ Dated ______________________.
Signature Petrol Taxation Officer.
Area ________________.
––––––– FORM P-8 (See Rule 16) OFFICE OF THE PETROL TAXATION OFFICER KASHMIR DIVI- SION SRINAGAR/JAMMU DIVISION JAMMU To M/s _______________ License No. ___ Please take notice that a sum of Rs. _______particulars whereof are given below is due from/has been determined to be payable by you, under the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act and the rules framed thereunder:–– I, therefore request you to pay the above sum within 15 days from the date of issue of this notice failing which it will be recovered as arrears of land revenue as provided by Section 4 of the Act.
Particulars Of Demand a) Period of Renewal b) Tax c) Penalty d) Interest e) Any other sum f) Amount less already paid g) Balance Payable Total Rs. __________- Place:
Dated:
Signature Petrol Taxation Officer Jammu/Srinagar Note:–– Non-payment of the above tax within the period allowed without sufficient cause shall render the dealer liable to penalty which may be equal to the amount of tax but not less than 20% thereof. Besides, he shall be liable to pay a sum equal to 2% of the above demand for each month of default or Part thereof.
––––––– 1[FORM P-9 [See Rule 16-A] SHOW CAUSE NOTICE FOR PENALTY To ...........................
...........................
Whereas it appears from the records that you are liable to penalty under section 9 of the Jammu and Kashmir Motor Spirit and Diesel Oil [Taxation of Sales] Act, Svt. 2005 [1948 A.D.] for the default/offence; the particulars of which are given below; and Whereas it is necessary to give you an opportunity of being heard before levy of such penalty.
I, therefore, require you to appear in person or through authorized representative before me on [date] ................... at [time] ........................
and show cause as to why penalty under the aforesaid provisions is not levied.
In case you do not wish to appear in person or through your authorized representative you may send your objection to the proposed penalty in writing and such objections shall be considered before making an order.
If you fail to avail of this opportunity I shall make the order without any further notice to you.
Particulars of default/offence:- ................................................
Signature and Designation of the Authority Place ..............
Date: .............. Office seal ................]
–––––––
1. Substituted by SRO 302, dated 3.10.2011, w.e.f. 1.4.2012 vide SRO 102 of 2012.