Jharkhand Entry Tax on Consumption… 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	Act
Citation	Act 11 of 2011
Year	2011
Jurisdiction	State of Jharkhand
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

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An Act to provide for the levy of tax on the entry of certain goods from outside the State into the local areas of the State of Jharkhand for consumption or use in local areas.

The Jharkhand Entry Tax on Consum ption or Use of Goods Act, 2011 (J harkhand Act No. 11, 20 I I) ~ ~ovfto-oa/2011-eo/<'lv!o $11\:i:siO-s ~ ~ EmT <!W ~ aft. '<l'-'<141<'1 EiRT ~"li<1> 12 ~. 2011 <ITT 31:'f"IB !fllx<sl"-s ~ IITTl ll ~ ~ cZjqtjj\: ~ ~a:i'i cfi ~ tr. ~ <n'< ~. 2011 <nT Pi"4il'4,a ~ ~ $l1x<s1"-s '<lv<Q41<'1 <fi ~ "{'[ ~ srn !;1<1>1!11<1 'fcmIT "1Tffi ~. 'R;m "'lixo"iq ~ <fi 3-lji'U>G 348 cfi 'Uts (3) cfi 3l<!T-f '3"cffi' ~ <nT ~ "'fl1!IT if ~ tTre ~ ;;;'! IQ 11 I I 15 ~. 2011 ~ ~iql'ffiq, flx<l>i'< <fi ~-'1i,-ftlfq qx1i:r~ff ~ (Fclm-r) fct>rrrr. $l I\: <sl 0-s I ~.-fief> : 12-07-2011

61. ~ "IBPr, ~ im;n:;r, ~ 3l'R Q<r<~fl~;;ij G<1 sifii~l<1·

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2. Definitions - (1) In th.is Act, unless the context otherwise requires, -

(a) "Assessee" means any importer of scheduled goods, whether in course of a business or otherwise, by whom a tax or any other sum of money is payable under this Act and includes every such importer/person in respect of whom any proceeding under iliis Act have been taken for the assessment of tax payable by him;

(b) "Business" means any trade, commerce, manufacture or any adventure or otherwise or I concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, in the generation or distribution of electricity, in the communication network, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure, concern; and includes any transaction in connection with, or incidental or ancillary to such trade or services, commerce, manufacture, adventure or concern; or any transactions involving goods whether or not in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, scrap or waste materials goods, which are obtained as waste-product, by-product in the course of manufacture or processing of other goods or mining or generation and distribution of electricity.

(c) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jbarkband Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer a!J or any of the powers and duties of the Commissioner to carry out the purposes ofthis Act.

(d) "Consumption or Use" : save as provided elsewhere in this Act; means scheduled goods required for ; manufacturing, in the generation or distribution of electricity, in the communications network, works contract, construction, erection, assembling, fabrication, installation, modification, commissioning, fitting out of any building, plant of all varieties and descriptions, projects including the waler/ river projects, roads, bridges; whether in course of any business or otherwise, but shall not include consumption or use by registered dealers, of goods brought or caused to be brought by him, into any local area for consumption or use by him directly for use in the manufacture of-taxable goods.

(e) "Entry of goods" with. all its grammatical variations and cognate expressions, means entry of scheduled goods into a local area(s) from any place outside the State for consumption or use therein.

(f) "Fund" means, the "Jharkhand Trade Development Fund"; as created by the State Government through a Notification published in the Official Gazelle: for the purpose of development of trade, infrastructure, commerce and industry of the local area(s), for such peciod(s) as may be specified in this behalf.

' (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

(2) It extends to all local areas in Jharkhand, I. Short title, extent and commencement - (1). This Act may be called the Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011.

26 ( (£) the Central Government or the State Govcrnmeni or the Government of any other State or Union Territory in India;

(g) a local Authority or any Authority established under any law:

(p) "Place of business" means any place where a person carries on the business or activities whether in course of a business or not or otherwise and includes :-

(i) any warehouse, godown or other place where a person stores or processes his goods, {ii) any place where a person produces or manufactures goods:

(iii) any place where a person keeps his books of accounts;

(iv) in cases where a person carries on business through an agent (by whatever name called), the place of business of such agent;

(v) any vehicle or vessel or any other carrier wherein the goods are stored or used for, transporting the goods;

(g) .. Goods" means aJJ kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes aJJ materials, computer software sold in any form, Sim cards ,IJSed in Mobile Telephony or for any other similar activation purposes, commodities, articles and every kind of property (whether as goods or in ' some other form) involved in the execution of a works contract.

(h) "Go'vemment" means Government of Jharkhand.

(i) "Importer" means a person who makes or causes to be made any entry of scheduled goods, whether on his own account or on account of a principal or any other person; into a local area from any place outside the State for consumption or use therein or who owns such goods at the time of entry into the local area;

Explanation- For the purpose of this Act Import shall not include imports from outside the country.

(J) "Input" means, scheduled goods purchased in course of business and required for - (a) use in manufacturing or processing of taxable goods for sale; or (b) use in nunmg or use as containers or packing materials of taxable goods for sale; or (c) execution of works contract.

(k) "Local Area" means. the areas within the limits of a --

(a) Municipal Corporation (e) Town Board

(b) Municipality (f) Mines Board

(d) Cantonment Board (h) Gram Panchayat Any Other Local Authority or any Authority by, whatever nomenclature called.

constituted or continued under or in any law for the time being in force.

(I) "Manufacture" includes any activity that brings out a change in an article or articles or goods as a result of some process, treatment, labour and results in transformation into a new and different article so understood in commercial. parlance having a distinct name or character or use but shalJ not mclude such activity of manufacturer as may be notified under this Act.

(m) "Month" means a calendar month;

(o) ''Notification" means a notification published in the Official Gazette of the Government:

(o) "Person" includes:-

(a) an Individual; (b) a Joint Family;

(e) an association of persons or a body of individuals; whether incorporated or not:

27 $11\;<.ljU,s ~ (~). W,,<li~ 15 '!];c'i'Tif. 2011

(ii) Any tax, tax or charges paid or payable in respect of such goods before its entry into any local area, but does not include the amount of CST paid under the provisions of the Central Sales Tax Act 1956;

(iii} The cost of insurance, warehousing, loading, unloading and other incidental charges incurred in respect of such goods before its entry into any local area; and

(iv) The cost of freight and delivery for carrying such goods to such local area

(ac) .. Works Contract" means and includes any agreement for carrying out for cash or deferred payment or other valuable consideration, for installation, commissioning, assembling, construction, fabrication, erection, installation, modification, fitting out,

Explanation - Registered dealer(s) for the purpose of this Act shall not include such registered dealers; registered under the provisions of the Jbarkband Value Added Tax Act 05 and CST Act 1956, who arc engaged in the generation, distribution and transmission of electricity or any other fonn of power or in the telecommunication network.

(u) "Schedule" means the Schedule of goods appended to this Act;

(v} "State" means the State of Jharkhand;

(w) "Taxable goods" means goods appended lo the Schedule -II of Ilic Jharkhand Value Added Tax Act, 2005 on which the levy of tax is attracted wider the said Act and the Rules made thereunder.

(x) "Tax" means the entry tax payable under this Act;

(yJ "Tax Invoice" means a document listing of schedule goods sold with price, quantity and other details and includes a statement of account, bill, cash register, slip, receipt or similar record, regardless of its form; read with Section 60 of the Jharkhand Value Added Tax Act 2005 and rules made thereunder;

(z) "Taxable Turnover" means the "Turnover", on which a assessee shall be liable to pay tax as determined after making such deductions from his total Turnover and in such manner as may be prescribed:

(aa) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added T ax Act, 05 and the rules made thereunder;

(ab) "Value of scheduled Goods", in relation to any scheduled goods, means the aggregate of·

(i) the price paid or payable for such goods or, if the price of such goods is not available, the prevailing market price of such goods in the local areas:

(q) "Prescribed" means prescribed byrules made under this Act;

(r} "Prescribed Authority" means the authorities as appointed under section 4 'of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and as specified under sub-section

(2) of Section 4 of the said Act, lo exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) ' mentioned in the corresponding entries of the said notification and as prescribed to carry out tho functions, duties and powers: in order lo carry out the purposes of this Act.

(s) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March.

(t) "Registered dealer" means a dealer, registered under the provisions of the Jharkhand Value Added Tax Act 2005 and CST Act 1956, exclusively for the purpose of sale or manufacture/mining and sale of taxable goods thereof, and includes such dealers/person registered for start-up business as provided under the provisions of the said Act and the Rules made thereunder.

28 ' ,

4. Tax to be appropr'iared into the Fund - (1) The Entry Tax levied and collected under this Act, shall be appropriated into the "Fund", as created under clause (f) of Section 2 of this Act.

(2) The tax payable under section 5 shall continue to be levied till such time as is required to provide and improve the infrastructure within the State;

such as power, road, market condition etc. with a view to facilitate better market condition for trade, commerce and industry.

(3) The proceeds of the "Fund" shall be utilized, exclusively for the development of trade, commerce and industry in the State of Jharkhand, which shall include the following:-

(a) as sold by any the registered dealer(s).

(b) consumed or used by the ministry of defence and the units of the Border Security Force;

(c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification.

(d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State.

(3) Notwithstanding anything contained in sub-section (1 ), the State Government; subject to such conditions and restrictions. may by notification levy entry tax on such inputs as consumed or used by the registered dealers.

(4) When an assessee, holds more than one registration for each of his place of business under this Act, the tax shall be payable separately in respect of his each such registration.

3. incidence of entry tax - (1) Subject to the provisions of sub-section (2) and save as provided in sub-section (3), there shall be levied and paid to the State Government by an assessee: an entry tax on value of scheduled goods making an entry exceeding rupees ten thousand for consumption or use of such goods. at the rate(s) as specified in the scheduJe.

Provided that the State Government may specify different rate or rates of tax in respect to different categories of the consumption or use of such goods.

Provided further that the rate of entry tax shall not exceed twenty percentum of the value ofscheduJed goods consum1:d or used therein.

(2) No entry tax shall be payable by an importer oftbe scheduled goods;

improvement or repair of any building, road, bridge or commissioning of any other, plant and machineries or immovable or movable property;

{ad) "Year" means a financial year.

Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Jharkhand Value Added Tax Act 2005 and the Rules made thereunder.

(5) Notwithstanding anything contained in sub-section(4), an assessee I person required to import any scheduled goods shall obtain the prescribed Form, as prescribed in sub-rule (1) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate at the time of obtaining such prescribed Form.

(a)construction, development and maintenance of roads and bridges for linking the market and industrial areas co their hinterlands,

(b)providing finance, aids, grants and subsidies to financial, industrial and commercial units,

(c)creating infrastructure for supply of electrical energy and water ,supply to industries, marketing and other commercial complexes

(d)creation, development and maintenance of other infra-structure for the furtherance of trade, commerce and industry in general."

(4) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts or in such bank account as notified in this behalf.

(5) The State Government by a notification shall form a 'high level committee, which shall determine the manner of disbursement of the fund for the purposes as carried out in this section.

5. Payment of tax - (!) Save as provided in sub-section (5), every person liable to pay tax under this Act, whether registered or not under this Act, shall within fifteen days after the end of the respective month(s) from the month of entry of such goods into any local area for conswnption or use therein shall pay;

in the prescribed or specified manner, into a Government Treasury, the full amount of tax payable by him under section 3;

Provided that, where the amount of tax payable by the assessee is not paid to the State Government within the prescribed time, the assessee shall be liable to pay interest at the rate of 2% per month, on the amount of tax remaining so unpaid, from the date the tax payable has become due, until the payment thereof is made.

Explanation - Month for this purpose shalJ mean thirty days and the interest payable in respect of a period of Jess than one month, shall be computed proportionately.

(2) The Commissioner may, in respect to any assessee, extend the date of payment or allow him to pay tax, together with the interest payable under this Act, in such manner and on such conditions as may be prescribed.

(3) The registered assessee, shall be entitled to a rebate of half percentum or rupees twenty-five thousand a year, whichever is lower, when the due tax is paid by him within the prescribed time.

(4) Notwithstanding anything contained in this section, a registered assessee required to import any scheduled goods shall obtain I issue the prescribed Forro, as prescribed in sub-rule (2), (3), (4) of Rule 42 of the Jharkhand Value Added Tax Rules 2006, and pay the entry tax at the specified rate.

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6. Registration - (1) No assessee, who is liable to pay tax under this Act, and whose turnover of imported value of scheduled goods, exceeds rupees five lakhs a year, shall consume or use such goods mentioned in the schedule, unless he has been granted and is in possession of a valid registration certificate.

(2) Every.assessee, who is liable to pay tax underthis Act and required by sub-section (I) to be in possession of a registration certificate shall, apply for registration in respect to each of his place of business, to the prescribed authority within thirty days from the day, he becomes liable lo pay tax under this Act.

(3) The application for registration shall be made in such manner and in such Form and on payment of such fee, as may be prescribed.

(4) The prescribed authonty appointed in this behalf may, on receipt of an application and after such enquiry as he considers necessary 10 satisfy himself, grant 10 the applicant a certificate of registration within thirty days from the date of filing of the said application,

7. inspecting Officers: - (I) The 'Deputy Commissioner', 'Assistant Commissioner and 'Commercial Taxes Officer' shall be the Inspecting Officers co inspect the books of account required to be kept under sub-section (I) of Section 9.

(2) Such inspecting officers shall perform such dutiesand exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder. within the specified area of its jurisdiction as notified under sub-section (2) of section 4 of Jharkhand Value Added Tax, Act 2005 (Act 05, 2006).

(3) Every such officer shall be deemed to be a public servant within the meaning of ' section 21 of the Indian Penal Code, (Act 45 of 1860).

8. Power of Government to amend Schedule :- The Government may, by notification, add lo or delete any entry in the schedule or amend or alter or revise rate(s) of tax, in the schedule appended to this Act.

9. Obligation to keep hooks of account and to submit returns :- (]) Every registered assessee, liable to pay tax under this Act, shall maintain such record in such manner or m such form as may be prescribed; showing:-

(i) the details of purchases of imported goods of scheduled goods by him, for consumption or use;

(ii) the details of purchases of scheduled goods by him, for consumption or use from a registered dealer of the State;

(iii) the amount of the tax payable under this Act;

(iv) the amount of interest, if any, payable under this Act: and ( v) such other particulars as may be prescribed.

(2) Every registered assessee liable 10 pay tax under this Act shall submit a true, complete and correct return for each month, in such Form and in such manner as may be prescribed.

(3) Every registered assessee liable to pay tax under this Act shall also submit a true, complete and correct Annual Return in such Form and in such manner as may be prescribed.

(4) lfany registered assessee liable to pay tax under this Act, discovers any omission or incorrect statement therein, he may fumisb revised returnts) within six months of the filing of original return, but not later than the month of July after end of the year.

Provided that no such return shall be taken into consideration, if upon information which has come into the possession of the prescribed authority, and the prescribed authority: for the 31 ,;;JJ\:,(sjO,s 'Tfvlc (~), Wfi<IJ\: 15 ~' 2011 reasons to be recorded in writing is satisfied that the return originally furnished was deliberarely false or that ir was furnished with an intern to defraud the State revenue.

10. Defaults for furnishing returns and payment of tax: - (I) If any registered assessee or any other person, liable to pay tax under this Act, fails to furnish returns or annual return within the prescribed time, the prescribed authority shall, after giving such assessee an opportunity of being heard; impose a penalty not exceeding rupees twenty for every day of such default for any month, subject to a maximum of rupees five thousand in a year.

(2) If any assessee or other person liable to pay tax under Section 3 and 5, fails to make the payment of tax within the due date, together with interest payable under sub-section (I) and (2) of Section 5, ibe prescribed authority shall after allowing such assessee/person, an opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him: a penalty; at the rate of two percent per month on the total amount of tax and the interest so payable, from the date it has become due, lo the date of his payment or to the date of order of assessment, whichever is earlier.

11. Assessment' of tax: - (I) Lfthe prescribed authority is satisfied, without requiring the presence of the registered assessee or the production of accounts or other evidence by him; that the returns furnished by such assessee in respect of any period are correct and complete, be shall proceed to assess the amount of the tax due from such assessee, on the basis of such returns furnished.

(2)(a) lf the prescribed authority is not satisfied without requiring the presence of the registered assessee or the production of accounts or other evidence that the returns :furnished by such assessee in respect of any period are correct and complete, he shall serve on such assessee a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such returns.

(b) On the date specified in the notice or as soon afterwards, as may be.

the prescribed authority, after bearing such evidence as the registered assessee may produce and such other evidence as the prescribed authority may require on any required cause, shall assess the amount of tax due from such assessee

(3) If an registered assessee having furnished returns in respect of a period fails to comply with all the terms of the notice under sub-section (2) or if the accounts and other evidence produced by him arc, in the opinion of the prescribed authority. incorrect, incomplete or unreliable, either wholly or partly, the said authority shall proceed to assess, to the best of his judgment, the amount of tax due from such assessee.

(4) If the registered assessee fails to file returns in respect of any period, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess, to the best of bis judgment, the amount of tax payable, from such assessee.

(5) If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a registered assessee has been liable to pay tax in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee or such person reasonable opportunity of being heard, assess to the best of his judgment the amount of tax, 32 s.Jj'(,!slO,$ TR1fc (3ffil<ITT"OT), Wl5c.Jii! 15 ~. 2011 J3. Entry Tax escaping assessment, under assessment and audit observations : - ( l ) If upon information or otherwise the prescribed authonty is satisfied that reasonable grounds exist to believe that any tax payable by an assessee, has escaped assessment or any tax has been under assessed or assessed at a lower rate than that which was correctly applicable, the prescribed authority. after giving such assessee a reasonable opportunity of being heard.

re-assess the assessee for such escaped tax or under assessed. The provisions of section 11 shall, so far as may be, apply accordingly as if the nonce under this section is served under section l I.

(2) lf the prescribed authority, bas reason(s) to believe that assessee has concealed the value of goods consumed or sold, with an intention to evade the tax payable under this Act, shal I direct the assessee to pay, in addition to any tax which is or may be assessed under sub-section (I). by way of penalty a sum not exceeding two limes but not less than an amount equivalent to amount of tax, which is or may be assessed on the escaped amount of such tax.

if any, due from such assessee or any other person in respect of such period and aJ I subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penally in addition to tax so assessed, a sum not exceeding fifty rnpees for every day of the period during which the assessee or any other person failed to apply for registration or an amount equal to the amount of ta" assessed, whichever is higher;

Provided that no proceeding for such assessment shall be initiated except before expiry of two years from expiry of the period to which it relates;

Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation.

12. Escaped imports of entry of goods detected before assessmcn tr- (I) Ir the prescribed authority, in course of any proceeding or otherwise is satisfied lhat any assessee :-

(a) has concealed any value of goods conswned or used or particulars thereof, with an intention to reduce amount of tax payable by him under this Act; or

(b) has furnished incorrect statement of value of goods consumed or used in the return furnished under sub-section (2) section 9;

the prescribed authority shall. after giving such assessee an opportunity of being heard, and by an order in writing, direct that he shall in addition to any tax which is or may be assessed under section 11, pay by way of penalty, a stun not exceeding two times but not less than equal to amount of tax. on concealed amount of tax or incorrect particulars.

(2) The penalty under sub-section (!) may be imposed before completion of assessment and for determining the amount of penalty, the prescribed authority may determine the amount of tax payable provisionally 33

16. Recovery of tax: - (l) Any tax together with interest and penalty payable uodcr section 3, 5, 11, 12 and 13 of tlus Act, remains unpaid, shall be recovered 111 the manner herem provided-

(a) the tax due according 10 the returns filed by an assessee where full payment of such tax under section 4 together interest and penalty has not been made: or

(b) tax assessed or reassessed under section I lor 12 or 13 or in pursuance of or as a result of an order on appeal, revision, reference or review, less the sum, if any.

already paid by the assessee; or

(c) penalty, if any, imposed under any of the provision of this Act, shall be paid by the assessee into a Government Treasury, or in such other manner, as may be prescribed by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be so specified shall, ordinarily, not be less than thirty days form the date of service of such notice.

No proceeding under sub-section (1) or -(2) of this section shall, be imtrated except before the expiry of eight years from the date of order of the original assessment.

(3) Where an observation has been made by the Comptroller and Auditor-General of India, in respect of an assessment or re-assessment made.

and the prescribed authority is satisfied with the said observation, he shall proceed to re-assess the assessee with respect to whose assessment or re assessment, as the case may be, the said observations bas been made.

Provided that no order under this section shall be passed without giving the assessee au opportunity of being heard.

Provided further if the prescribed authority is not satisfied with such audit objection(s) : the view or the opinion of the commissioner in this regard; shall be final.

14. Period of limitation of completion of assessment proceedings: - Except a proceeding under sub-section (5) of section I 1 and sub-section (1) and (2) of section 13, no proceeding for assessment of the Lax payable by an assessec under this Act m respect of any penod shall be muiated and completed except before the expiry of two years from the expiry of such period;

Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be rrutiared and completed before the expiry of two years from the date of communication or such order to the assessing authority.

Provided further while computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceeding remained pending for disposal or stayed under the order ofa competent Court shall be excluded

15. Refunds: - The prescribed authority shall in the prescribed manner, and subject to unjust eunchment, refund any amount paid by a assessee or any other person liable to pay tax, in excess of the amount of tax derermined as being payable by him under this Act.

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17. Special mode of recovery:- (1) Notwhhstanding any thing contained in this Act or any • law or contract to the contrary, the authonty prescribed for assessment or reassessment and recovery of tax may, at any time by notice in writing (a copy of which shall also be given to the assessee or to the person liable to pay tax) under this Act direct- {a) any person who holds or may subsequently hold any money for or on account of the assessee or the person liable to pay tax and interest, or

(h) any person from whom any money is due or may become due lo the assessee or the person liable 10 pay tax and interest who has failed to pay upto the date as fixed m the notice of demand, the amount of tax or penalty payable according 10 the said notice of demand served upon sucb assessee or person or in respect of whrcb the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same maimer as have been prescribed for payment of lax, either forthwith or upon the money becoming due so much of the money as is sufficient Lo pay the amount due form the assessee or the person liable 10 pay tax,

(2) The authornv issuing a notice under sub-section (I) may, al any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice.

· (3) Any person making any payment in compliance with a notice issued under subsection (1) shall be deemed lo have made the payment under the authority of the assessee Md the receipt from the Government treasury shall coosritute a good and sufficient discharge of the liabihrv of that person lo the assessee to the extent of amount specified in the receipt.

(4) Any person, if not discharging the liability after service of notice under subsection ( 1) on bim, shall be personally liable 10 the State Government for the amount of tax or penally.

Provided further, that where the prescribed authority considers it expedient ih the interest of State revenue it may. for the reasons 10 be recorded in writing, require any assessee or person 10 make payment forthwith

(2) If an assessee has failed, witho.u reasonable cause, to ma

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

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