The Pondicherry General Sales Tax Act, 1967

Keyword(s):
Appellate Assistant Commissioner, Appellate Tribunal, Assistant Commercial
Tax Officer, Business, Casual Trader, Declared Goods, Goods, Place of
Business, Registered Dealer, Sale, Taxable Turnover, Total Turnover,
Turnover, Union Territory

Short title, extent and commencement.

2. Definitions ,
3. Levy of taxes on sale or purchase of goods.
4. Tax in respect sf declared goods.
5. Refund of tax paid in certain cases.
6. Tax ‘on goods purchased by dealers registered under
   Central Sales Tax Act (Act 74 of 1965).
7. Tax under this Act to be in addition to tax under Central
   Act 74 of 1956 or any other law.

• 8. Payment of tax at compounded rates.
  35
  -9. Exempti~nfrom tax.

2. Stage of levy of taxes in respect of imported and,
   exported goods.
3. Burden of proof.
4. Assessm&ntof tax.
   ,’
   !
5. Procedure to be followed by the assessing authority.
6. Provisional assessment..
7. Dealer to continue payment for the year of tax as
   assessed in the preceding year under section 14.
8. Fresh assessment in certain cases.

17. Assessment of legal representative.

18. Assessment of escaped turnover.
19. Power ~ of Government to notify exemptions and reduc-
    tions of tax.
20. Liability td tax of persons not observing restrictions and
    conditions notified under section 19.
21. Liability of firms.
22. Registration of dealers.
23. Prdcedure for registration.
24. Issue of permit.
    ,
    I
25. Collection of tax by dealer.
    26: Levy of penalty in certain cases’
26. Payment qnd recovery of tax.
    I\
    3ii
    Recovery of penalty. ‘
    Further mode of recovery. .
    i
    I
    I
    Recovery of tax where business of deal r is transferred.
    Appointment of Deputy ~ommissihers, Appellate
    Assistant Commissioners and Assistant Commissioners.
    e.
    Special powers of Assistant Commission rs.
    Appellate Tribunal.
    Appeal to the Appellate Assistant ~orndissioner.
    P
    I</
    \
    Powers of revision of Deputy ~ommissjbner.
    I
    Special powers of the Deputy Cornmiss’ ner.
    Special powers of Secretary to Gov rnmmt, Finance
    Department, Pondicherry.
    ~
    I1-
    I
    I
    I*
    I
27. ‘ Power to transfer appeals.
28. Powers of revision by Secretary.
29. Appeal to the Appellate Tribunal.
30. Appeal to the High Court.
31. .Revision by High Court.
    I
    heard by a Bench of not less than two 1udges.
32. Petitions, applications and appeals to H gh Court to be
33. Maintenance of true and correct acco nts and records
    by dealers.
34. Powers to order production of accoun4 and powers of
    I’
    entry, inspection, etc.

DISCLAIMER: This document is being furnished to you for your information by Blinkvisa. The contents of this document have been obtained from sources Blinkvisa believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. Blinkvisa or any persons connected with it do not accept any liability arising from the use of this document. Blinkvisa or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document.