28C. Procedure and conditions for lump sum payment under section 14D
(1) An application for permission to pay lump sum tax under section 14D shall be submitted by the dealer in Form 210C to the Commercial Tax Officer in whose jurisdiction he is required to furnish return under rule 19.
(2) An application under sub-rule (1) shall be submitted,-
(a) before 30th September, 2006.
(i) in respect to permission for year 2006-2007, and
(ii) in respect of a dealer who has obtained permission earlier to pay lump sum tax under section 14 read with rule 28,
(b) within thirty days from the date on which the total turnover exceeds rupees fifty lacs in respect of a dealer who has been granted permission to pay lump sum tax under section 14.
(c) within thirty days before the commencement of the year subsequent to year 2006-2007.
Provided that for the year 2007-2008, such application shall be submitted on or before the 30th June 2007
Provided that the dealer who is granted permission to pay lump sum tax under section 14D shall not file a fresh application and permission granted earlier shall continue subject to other provisions of the Act and these rules.”.(d) within ninety days from the date of effect of registration where the dealer gets new registration.
(3) The option to pay lump sum tax under sub-rule (1) shall be for a period ending with the financial year.
(3A) Any registered dealer opting to pay lump-sum tax under section 14D has already claimed the tax credit for the goods held in the stock on the date of effect of permission to pay lump-sum tax, shall reverse such tax credit and the amount of such reversal of tax credit shall be paid by him
(3B) (1) The Commissioner shall not grant permission to pay lump-sum tax under section 14D to a registered dealer who has, in stock any eatables or raw materials thereof in any form (Whether processed or unprocessed ), which –
(i) have been purchased in the course of inter-state trade or commerce or imported from a place outside the territory of India,
(ii) have been received from his branch situated outside the State or from his consigning agent outside the State, or
(iii) have not borne the tax payable under the Act.(4) If the application made under sub-rule (1) is complete in all respect and the dealer is eligible for the permission, the Commissioner may grant permission under sub-section (1) of section 14D in Form 211C, within a period of fifteen working days from the date of receipt of the application.
(5) (a) The permission to pay lump sum tax shall be effective from the date of application where the application is made under clause (a) or (d) of sub-rule (2);
(b) The permission to pay lump sum tax shall be effective from the date on which the total turnover exceeds rupees fifty lacs where the application is made under clause (b) of sub-rule (2).
(c) The permission to pay lump sum tax shall be effective from the beginning of the year where the application is made under clause (c) of sub-rule (2).
(6) The dealer shall not-
(a) purchase eatables or raw materials there of in any form (where processed or unprocessed) in the course of inter-state trade or commerce or import such goods from a place outside the territory of India, or
(b) receive eatables or raw materials thereof, (where processed or unprocessed) in any form from his branch situated outside the State or from consigning agent outside the State.
Provided that the dealer to whom such permission is granted may puchase goods which are not produced in the state due to legal constraints , for the purpose of sales in the form , subject to the following conditions;
(a) such dealer shall be liable to pay tax under section 7 on the turnover of sales of such goods ,
(b) such sales shall not be included in the total turnover of sales for calculating the amount of lump-sum tax,
(c) such dealer shall keep separate accounts for the purchase and sale of such goods .
(7) If the dealer to whom such permission is granted contravenes the provisions of the Act or the rules made in this behalf, such permission shall be liable to be cancelled forthwith from the date of the event concerning such contravention. Consequently, such dealer shall be liable to pay tax from the date of such contravention. No order for cancellation of permission under this sub-rule shall be made unless the dealer has been given reasonable opportunity of being heard..
(8) If the dealer to whom such permission is granted elects not to have such permission, such dealer shall intimate accordingly to the concerned Commercial Tax Officer and such officer shall cancel the permission and thereupon such dealer shall be liable to pay tax under the Act from the month immediate succeeding the month during which permission to pay lump sum tax has been cancelled on the basis of his application.
(9) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
(10) The dealer shall display conspicuously at each place of his business including branches a notice with the phrase “Tax is not charged separately(11) The State Government may, by general or special order direct any dealer or a class of dealers to keep such additional books of accounts (including the records of purchases and sales), invoices and computer record in the manner, as may be specified therein
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