(1) ** The Government may, with a view to prevent or check avoidance or evasion of tax, by notification in the official gazette, direct the establishment of the check post or barrier at such places as may be specified in the notification, and every officer who exercises powers and discharges his duties at such check post, by way of inspection of documents produced and goods being moved, shall be Officer in-charge.
(2) Notwithstanding any contained in sub-section (1), no person shall transport from any railway station, steamer station, airport, post-office or from any other place in the State, whether of similar nature or otherwise, notified in this behalf by the State Government, any consignment of such goods, exceeding such quantity, as may be specified in the notification, except in accordance with such conditions as may be prescribed and such conditions shall be made with a view to ensuring that there is no evasion of tax payable under this Act.
(3) The driver or person in charge of vehicle or goods carrier in movement, whether for the purpose of sub-section (1) or (2) of this Section, shall
(a) carry with him the records of the goods including challan, bills of sale or dispatch memos and prescribed declaration form duly filled in and signed by the consignor or consignee* of goods carried.
(b) stop the vehicle or goods carrier at every check post set up under sub Section (1) or at any other place by an officer authorised by the Commissioner in this behalf;
(c) produce all the documents including the prescribed form relating to the goods before the officer in charge of the check post or the authorised officer;
(d) give all the information in his possession relating to the goods;
(e) allow the inspection of the goods for search of the vehicle by the officer in charge of the check post or any authorised officer.
(4) Where any goods are in movement within the territory of the State of Jharkhand, an officer empowered by the state government in this behalf may stop the vehicle or the goods carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and provisions of sub Section (3) shall mutatis mutandis apply.
(5) Where any goods in movement are without documents, or are not supported by documents as referred to in sub Section (3), or documents produced appear to be false or forged, the officer in charge of the check post or the officer empowered under sub-Section (4), may –
(a) direct the driver or the person in-charge of the vehicle or goods carrier or of the goods not to part with the goods in any manner including by transporting or re-booking, till a proper verification is done or an inquiry is made, which shall not take more than seven days; or
(b) seize the goods for reasons to be recorded in writing and shall give receipt of the goods or the carrier or vehicle or verssel alongwith the goods *to the person, from whose possession of control they are seized;
(* Added vide Not. No. LG 7/ leg. dated 13.02.2014)
(6) The officer in charge of the check post or the officer empowered under sub Section
(4), after having given the person in charge of the goods a reasonable opportunity of being heard and after having held such inquiry as he may deem fit, shall impose for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub Section (3) or for submission of false or forged documents or prescribed form, a penalty equal to the amount of three times of the tax, leviable on such goods, or rupees five thousand whichever is greater.
(7) During the pendency of the proceeding under sub Section (6) and anyone prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge or the empowered officer on being satisfied may permit him to be included as a party to the case; and thereafter, all provisions of this Section shall mutatis mutandis apply to him.
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(8) The officer in charge of the check post or the officer empowered under sub Section
(4) may release the goods to the owner of the goods or to any person duly authorised by such owner on payment of the penalty imposed under sub Section (6).
(9) Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub Section (3), subject to the provisions of Clause (a) of sub-Section (5), the officer in charge of the check post or the officer empowered under sub Section (4) may detain such vehicle or carrier and affording an opportunity of being heard to such driver or person in charge of the vehicle, or the carrier, may impose a penalty on him as provided under sub Section (6).
(10) Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer in charge of the check post or the officer empowered under sub Section (4) shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard and with prior approval in writing by the commissioner, may confiscate such vehicle or carrier. (11) Where a vehicle carrying goods, coming from any place outside the State and bound for any other place outside the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State, by the owner or person-in-charge of the vehicle and accordingly the tax is assessed and penalty, if any shall be levied in accordance with the provisions of this Act.
Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State, by any other vehicle or conveyance, the burden of proving that the goods have actually moved out of the State shall be on the owner or person-in-charge of the vehicle.
Explanation: - If a vehicle is hired for transportation of goods by any person, the hirer of that vehicle shall be deemed to be the owner of the vehicle.
**(deleted vide notification no. LG 13/leg dated 01.02.2018)
73. Furnishing of Information by Clearing, Forwarding or Booking Agent, Government Departments, Banks, Financial Institutions, Warehouses, Godowns, Cold Storages and any other Person —
(1) Every clearing, forwarding or booking agent, Government Departments, Banks, Financial Institutions, warehouses, godowns, cold storages or Broker or a person transporting goods who in course of his business handles the document of title to the goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the State of Jharkhand, shall furnish information about his place of business to the Prescribed Authority, within such time and in such manner as may be prescribed.
(2) Every such agent or person shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the goods handled by him and the documents of title relating thereto and shall produce the said accounts, registers and documents before the prescribed authority as and when required by him.
(3) If any agent or person referred to in sub-Section (1) contravenes the provisions of sub-Section (2) in a manner, which is likely to lead to evasion of any tax payable under this Act, the Prescribed Authority may, without prejudice to any action under Section 84, on charge of abetment, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which complete particulars have not been furnished or incorrect particulars or information have been furnished.
(4) Every bank, including any branch of a bank, or any clearing house in the State, or any financial institution, department of Government, corporation, institution, organizations or companies, boards, authorities, undertakings or any bodies owned, 50 financed or controlled wholly or partly by the State Government or Central Government; or
(5) Every clearing, forwarding or booking agent or Broker or a person engaged in the business of transporting goods shall, if so required by any authority appointed under Section 4, furnish any such particulars as may be required by such authority in respect of the transactions of any dealer with or through such banks or clearing house or any financial institution, department of Government, corporations, institutions, organization or companies, boards, authorities, undertakings or any other body owned, financed or controlled wholly or partly by the State Government or the Central Government relating to sales or purchases of goods by such dealers.
Explanation:- For the purposes of this sub-Section-
(i) “Broker” shall include a person who renders his services for booking of, or taking delivery of, consignment of goods at a Railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise.
(ii) “Person transporting goods” shall, besides the owner, include the manager, agent, driver or employee of the owner, or person or acourier company engaged in the business of e-commerce or on-line shopping * in charge of a place of loading or unloading of goods other than a rail-head, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee.
(Added vide Noti. NO. 165/leg dated 04.11.2015) 73A* Enrolment of Transporters, Carriers or Transporting agent or Courier Company.
(1) No transporter carrier or transporting agent or courier company handling goods taxable under this Act shall carry on his business, unless he is enrolled under the provisions of this Act.
(2) Every transporter, carrier or transporting agent or courier company operating his transporting business or e-commerce in Jharkhand for transporting consignment of goods into, or outside, or within Jharkhand shall apply and obtain from the Prescribed authority a certificate of enrolment, in such manner, and within such time, as may be prescribed, and a transporter carrier or a transporting agent or courier company to whom a certificate of enrolment has been issued shall - i) display the certificate of enrolment or copies thereof at a conspicuous place of his head office and branch office(s) and warehouse(s);
ii) mention the enrolment number as appearing in the certificate of enrolment issued to him on every consignment note-and goods receipt issued by him and on every other document as may be prescribed.
(3) If a transporter, carrier or transporting agent or courier company who is required by sub-section (l) of section 73A to get himself enrolled, fails, without any reasonable cause, to make an application for issue or amendment of the certificate of enrolment, within the prescribed time, the Prescribed authority, may, by an order in writing and after giving such transporter, carrier or transporting agent or courier company an opportunity of being heard, impose upon him a penalty, of a sum not exceeding ten thousand rupees for each month of default for the first three months and Rs fifty thousand per month for subsequent months in making application for issue or amendment of certificate of enrolment, in the manner prescribed, and he shall not be entitled to carry on his transporting business.
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(4) The Prescribed authority may amend any certificate of enrolment granted under sub-section (l), in accordance with the information furnished by a transporter, carrier or transporting agent or courier company, as the case m ay be or otherwise received, after due notice to such transporter carrier or transporting agent or courier company, as the case may be and such amendment may be made with retrospective effect in such circumstances and in such manner, and subject to such restrictions, or conditions, as may be prescribed.
(4) i) A certificate of enrolment granted to a transporter, carrier or transporting agent or courier company under sub-section (I), shall be cancelled by the prescribed authority where he, after giving a reasonable opportunity of being heard, is satisfied that the business of transporting goods of such transporter, carrier or transporting agent or courier company, as the case may be, has discontinued or has ceased to exist, or has obtained such certificate on the basis of document or representations which has subsequently been found to be false, or has failed to comply with any requirement under this section, and such cancellation shall take effect from the date of such order.
ii) The cancellation of the certificate of enrolment may be made on an application of' the transporter, carrier or transporting agent or courier company suomoto on the satisfaction of the appropriate authority.
(Added vide Noti. NO. 165/leg dated 04.11.2015)
74. Automation —
(1) The Government shall endeavor to introduce and establish an automated data processing system for complementing the purposes of the Act, and for incidental and allied matters.
(2) In order to achieve the objectives of electronic methods and automation, the Commissioner may evolve a criteria and direction for the purpose of e-governance from time to time.
(Substituted vide Notification No. LG-17/2015-26 dated 13-05-2015)
(3) The Regulations shall be published in the Official Gazette and may be made retrospective to any date, not earlier than as specified in the Notification.
75. Power to collect Statistics —
(1) If the Commissioner considers that for the purposes of the better administration of this Act it is necessary to do so, he may direct that statistics be collected relating to any matter dealt with, by or in connection to this Act.
(2) Upon such direction being made, the Commissioner or any officer appointed under Section 4 of this Act or person authorised by the Commissioner in his behalf any person or persons authorised by him in this behalf, if found necessary by notice in any news papers or in such other manner as in the opinion of the Commissioner or the said officer or person, is best calculated to bring the notice to the attention of dealers and other person or persons, call upon all dealers or any class of dealers or persons to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.
(3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every registered dealer or, any class of registered dealer as the case may be shall furnish, in addition to any other returns provided for elsewhere, an 52 annual return in such form, by such date and to such authority as may be prescribed and different provisions may be made for different classes of registered dealers.
76. Disclosure of Information by a Public Servant —
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceeding before a Criminal Court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall, save as provided in sub-Section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) If, save as provided in sub-Section (3), any servant of the Government discloses any of the particulars referred to in sub-Section (1), he shall, on conviction, be punished with imprisonment which may extend to six months or with fine or with both;
Provided that no prosecution shall be instituted under this Section except with the previous sanction of the State Government.
(3) Nothing contained in this Section shall apply to the disclosure -
(a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1947, or this Act, or any other law for the time being in force or
(b) of any such particulars to the State Government or to any person acting in the execution of this Act or to any person for the purposes of this Act; or
(c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act of any process for the service of any notice or the recovery of any demands; or
(d) of any such particulars to a Civil Court in any suit, to which the Government is a party, which relates to any matter arising out of any proceeding under this Act; or
(e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act; or
(f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Commercial Taxes Department to any person or persons appointed as Commissioner under the Commission of Enquiry Act or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or
(g) of such facts to an officer of the Central Government or any State Government as may be necessary for the purpose of enabling that Government to levy or realize any tax or duty imposed by it; or
(h) of any such particulars to the Director, Bureau of Economics and Statistics or any officer serving under him or to any person or persons authorised under sub-Section (2) of Section 75 as may be necessary for enabling the Director or such person or persons to carry on their official duties.
(i) of any such particulars to an officer of the Central, Government or any State Government as may be necessary for the administration of any law in force in India.
77. Disclosure of Information required under Section 75, and failure to furnish Information or Return under that Section —
(1) No information of any individual return or part thereof, with respect to any matter given for the purposes of Section 75, shall without the previous consent in writing of the owner or dealer or person concerned for the time being or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular dealer and no such information shall be used for the purpose of any proceedings under the provisions of this Act.
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(2) Except for the purposes of prosecution under this Act or any other Act, no person who is not engaged in the collection of statistics under this Act or of compilation or computerization thereof for the purposes of administration of this Act, shall be permitted to see or have access to any information or any individual return referred to in that Section.
(3) If any person required to furnish any information or return under Section 75:
(a) willfully refuses or without lawful excuse neglects to furnish such information or return as may be by that Section be required, or
(b) willfully furnishes or causes to be furnished any information or return which he knows to be incorrect or false.
He shall on conviction be punished with fine which may extend to one thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues.
(4) If any person engaged in connection with the collection of statistics under Section 75 or compilations or computerization thereof willfully discloses any information or the contents of any return given or made under that Section, otherwise than in execution of his duties under that Section or for the purposes of the prosecution of an offence under this Act or under any other Act, he shall on conviction be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both.
(5) Nothing in this Section will apply to publication of any information relating to a class of dealers or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.
78. Publication and disclosure of Information in respect of Dealers and other persons in Public Interest —
(1) Notwithstanding anything contained in Section 76 or 77, if the State Government is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any the particulars relating to any proceedings under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such manner as it thinks fit.
(2) No publication or disclosure under this Section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented has been disposed of.
Explanation:- In the case of a firm, company or other association of person, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it.
CHAPTER IX APPEAL AND REVISION
79. Appeal —
(1) Subject to such rules as may be made by State Government under this Act any dealer objecting to an order of assessment or penalty or both passed by the prescribed authority against him, or a person objecting to an order of penalty passed against him other than an order under Section 46, may Appeal to the Joint Commissioner or the Deputy Commissioner specially authorised in this behalf.
(2) And where an order of assessment or penalty against a dealer has been passed under this Act by an authority other than the prescribed one as a consequence of the proceeding having been transferred by the prescribed authority under sub-Section 3 of Section 4, the dealer may Appeal in the prescribed manner to the authority next above the officer passing that order, not being an authority below the rank of a Joint Commissioner.
(3) * 'No appeal under sub-section (1) or (2) of Section 79 shall be admitted unless the appellant objecting to an order of assessment or reassessment has paid in full the 54 amount of tax and interest as is admitted by him and a sum equal to ten percent of the remaining amount of tax and interest in dispute arising from the said impugned order in relation to which the appeal is filed.
'Provided that if the appellate authority is satisfied that there exists sufficient ground, he may, on application exempt the appellant from paying ten percentum of the disputed amount of tax and interest or reduce the said amount of 10% for admission of the appeal and the reason for doing so shall be recorded in the order'.
(4) Every appeal under this Section shall be filed within sixty * days of the receipt of the notice of demand but where the appellate authority is satisfied that the appellant had sufficient reason for not preferring Appeal within time, it may condone the delay.
(5) The appellate authority, while disposing of an appeal against an order, other than an order under Section 46, may –
(a) (i) confirm, annul, reduce, enhance or otherwise modify such order; or
(ii) set aside the order directing the authority to make fresh order, after further enquiry on such points as may be directed; and
(b) in other cases pass such order as it may, for reasons to be recorded in writing, deem fit.
(6) No order under this Section shall be passed without giving reasonable opportunity of hearing to the appellant, as also the authority whose order has been appealed against.
(7) No order under this section shall be made after the expiry of two years from the date of filing of such appeal.
(New sub-section (7) added by Jharkhand VAT Ordinance, 2011 – w.e.f. 07.05.2011) *(Added vide Noti. NO. 165/leg dated 04.11.2015)
80. Revision —
(1) Subject to such rules as may be made by the State Government an order passed on an Appeal under sub-Section 1 or 2 of Section 79 may, on application, be revised by the Tribunal.
(2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order passed by the Commissioner under sub-Section 3 of Section 4 or an order against which an appeal has been provided in Section 79 may, on application be revised -
(a) by the Joint Commissioner (administration), [especially empowered in this behalf], if the said order has been passed by an authority not above the rank of Deputy Commissioner; and
(b) by the Tribunal, if the said order has been passed by the Joint Commissioner or Commissioner.
(3) Every application for revision under sub-section (2) shall be filed within ninety days of the (communication) before the Commissioner, which is sought to be revised, but where the authority to whom the application lies is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.
(4) Notwithstanding anything contained in sub-section (2), the Commissioner may, on his own motion or on application, call for and examine the records of any proceeding in which any order has been passed by any other authority appointed under Section 4, for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining the record and making or causing to be made such inquiry as he may deem necessary, pass such order as he thinks proper.
Provided no revision/ no application under sub-section (4) of section 80 shall be admitted unless the dealer objecting to an order of assessment or reassessment or appellate order has paid 20 percentum of the tax assessed or full amount of admitted tax, whichever is greater.
(* Substituted vide Not. No. LG 7/ leg. dated 13.02.2014) 55
Provided the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such dealer/person to deposit a sum not exceeding 10% of the tax assessed or the penalty imposed or both.
(Substituted vide Notification No. LG-17/2015-26 dated 13-05-2015) * 'No revision under sub-section (4) of Section 80 shall be admitted unless the appellant objecting to an order of assessment or reassessment or appellate order has paid in full the amount of tax and interest as is admitted by him and a sum equal to twenty percent of the remaining amount of tax and interest in dispute arising from the said impugned order in relation to which the revision is filed'.
Provided that the Commissioner, may exempt the appellant from paying twenty percent of the disputed amount of tax and interest or reduce the said amount of twenty percent for admission of the revision petition.
*(Added vide Noti. NO. 165/leg dated 04.11.2015)
(5) No order under this Section shall be passed without giving the appellant as also the authority whose order is sought to be revised or their representative, a reasonable opportunity of being heard.
(6) No order under this section shall be made after the expiry of two years from the date of filing of such appeal.
(Substitution, deletion & addition made in Section 80, by Jharkhand VAT Ordinance, 2011 – w.e.f. 07.05.2011)