Category: Assam

Download Assam Vat Form-68: Memorandum Of Appeal (In Duplicate) The Assam Value Added Tax Rules, 2005

As per Assam Vat rule 46

(1) An appeal under section 79 against any final order passed by any officer may be filed before the Appellate Authority:

Provided that Commissioner may subject to provisions of sub-section (7) of section 3, either of his own motion or an application made in this behalf for reasons to be recorded in writing transfer any appeal filed or pending before the Appellate Authority to any other Appellate Authority.

(2) A Memorandum of Appeal shall be presented in duplicate in Form-68.

(3) A Memorandum of Appeal shall be accompanied by a certified copy of the order appealed against and the fee, as required.

(4) A Memorandum of Appeal shall be verified and signed by the appellant or his agent, authorised in his behalf to the effect that the facts set-out in the memorandum are true to the best of his knowledge and belief.

(5) The Memorandum of Appeal may be sent by Registered post or by hand on which the Appellate Authority shall grant a receipt.

(6) The Appellate Authority shall not entertain any appeal unless the provisions of section 79 are complied with.

(7) The date fixed for hearing under section 79 shall be communicated to the appellant and the authority, passing the final order by Registered post.

(8) The Appellate Authority shall communicate the order passed to the Appellant and the Prescribed Authority pass the final order.

Download Assam Vat FORM-66: Delivery Permit under the Assam Value Added Tax Rules, 2005
(i) Where any person intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as specified in this rule, for his own use and not for resale or for transfer of any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the applicant carries on business or, if he does not carry on any business, within whose jurisdiction the applicant resides;

(ii) Where any person, whether registered under the Act or not, having a manufacturing or industrial unit or intending to set up such a unit, intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as provided in rule 42 for use in setting up of the industrial unit or for use as raw materials in manufacture of goods in the industrial unit (before getting registered under the Act) and not for resale or for transfer in any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the industrial unit or its office is located;

(iii) The application for a Road Permit shall be in Form-62 and shall be submitted to the Prescribed Authority in triplicate. Separate application shall be made for each Road Permit;

(iv) The application form shall be issued on payment of a prescribed fee;

(v) If the Prescribed Authority, after due enquiry as may be necessary, is satisfied about the bonafide requirement of such person, he shall on such application prepare a Road Permit in triplicate in Form-62. Two copies of such Road Permit shall be made over to the applicant and the third copy shall be retained in the office;

(vi) The person transporting the goods shall produce the “Original” and the Duplicate” foils of the Road Permit (Form-62) before the Officer-in-charge of the check post and the said officer shall after proper verification, allow the movement of the goods conforming to the description and quantity mentioned in the Road Permit. The Officer-in-charge shall sign and seal both the foils of the Road Permit as a mark of having verified the particulars furnished there in, retain the “Original” foil and return the “Duplicate” foil to the person producing it. He shall send the “Original” foil retained by him to the Prescribed Authority who had issued the Road Permit;

(vii) If the Prescribed Authority is of the opinion that the consignment of goods mentioned in the application referred to in sub-clause (iii), involves any tax liability under any provisions of the Act and considers it necessary to obtain security for safeguarding the payment of tax on such transaction, he shall, before issuing the Road Permit, direct the applicant to make payment of an amount equivalent to the amount of tax that may become payable on such transactions;

(viii) Where the Prescribed Authority is of the opinion that a person, who has applied for Road Permit should furnish security with a view to ensure that there is mis-utilisation of the Road Permit, direct the applicant to furnish security in the Form of a call deposit or bank guarantee for an amount not exceeding the amount of tax under the Act calculated on the value of the goods;

(ix) The Road Permit obtained under sub-clause (v), shall not be transferred under any circumstances;

(x) No Road Permit shall be issued to a person unless he has furnished satisfactory account of the utilisation of the Road Permits previously issued to him;

(xi) The Prescribed Authority shall maintain a register for such Road Permits issued under sub-clause (v);

Download Assam Vat Form-67: Notice for Showing Cause against Purchase of Goods under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 45

The Prescribed Authority or the officer in-charge of a check post shall serve a notice in Form-67 on the person concerned giving him an opportunity of showing cause against his intention of purchasing the goods. After hearing the person concerned and after examining the written submission, if any, made by him, if the Prescribed Authority or the officer in-charge of the check post is satisfied that there has been an under-valuation of the goods, he shall pass a speaking order for purchasing the goods.

Download Assam Vat Form-65: Trip Sheet to Be Submitted In Triplicate under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 41

The trip sheet as mentioned in clause (b) of sub-section (3) of section 75 shall contain all the particulars as given in specimen Form-65 The owner or the person in charge of a goods vehicle shall carry with him,—

(a) such documents as may be prescribed; and

(b) a goods vehicle record, a trip sheet or a log book, as the case may be, containing such particulars as may beprescribed in respect of the goods carried in the goods vehicle and produce the same before any officer-incharge of a check-post or barrier or any other officer as may be empowered by the Commissioner in this behalf.

FORM 64: Application For Transit Pass Under Assam Value Added Tax Rules 2005 Documents to be carried by owner or the person in-charge of a goods vehicle to be produced at the check-post under section 75- (i) in case of movement of tax free goods from Assam to places outside the State and to Assam from places outside the State, Bill of Sale in Form-60, Invoice, Consignment Note and Manifesto of the transporter;

(ii) (a) in case of import of taxable goods into Assam for re-sale, Delivery Note in Form-61, Invoice, Consignment Note and Manifesto of the transporter;

(b) in case of import of taxable goods into Assam for use in the setting up of industrial unit or for use as raw material in the manufacture of goods or for personal use or consumption, Road Permit in Form-62, Invoice, Consignment Note and Manifesto of the transporter

(iii) in case of despatch of taxable goods outside the State from a place within Assam, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(iv) in case of movement of goods taxable in Assam, through Assam, from any place outside the State to any other place outside the State;

(a) At the entry check post: Invoice, Consignment Note, Manifesto of the transporter and the statutory documents of the importing State, if the goods are taxable in that State, transit pass of other relevant States and an application for transit pass;

(b) At the exit check post: Invoice, Consignment Note, Manifesto of the transporter, statutory documents of the importing State, if the goods are taxable in that State and transit pass in Form-64 issued by the entry check post;

(v) in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(vi) in every case mentioned in sub-clauses (i) to (v) above where gods are carried by a motor vehicle, in addition to the documents mentioned therein, the registration certificate of the vehicle issued under the Motor Vehicles Act and the weighment slip of the goods carried by the vehicle:

Provided that the Government may direct that the person in charge of every goods vehicle shall get his vehicle weighed at the Weigh Bridge authorised by the Government in such a notification and the person in charge of the goods vehicle shall also pay the weighment charges fixed by the Government, from time to time.

(vii) The trip sheet as mentioned in clause (b) of sub-section (3) of section 75 shall contain all the particulars as given in specimen Form-65.

Download Assam vat FORM 63: Tax Clearance Certificate To Be Filled Under Assam Value Added Tax Rules 2005 As per Assam Vat rule 41 Documents to be carried by owner or the person in-charge of a goods vehicle to be produced at the check-post under section 75- (i) in case of movement of tax free goods from Assam to places outside the State and to Assam from places outside the State, Bill of Sale in Form-60, Invoice, Consignment Note and Manifesto of the transporter;

(ii) (a) in case of import of taxable goods into Assam for re-sale, Delivery Note in Form-61, Invoice, Consignment Note and Manifesto of the transporter;

(b) in case of import of taxable goods into Assam for use in the setting up of industrial unit or for use as raw material in the manufacture of goods or for personal use or consumption, Road Permit in Form-62, Invoice, Consignment Note and Manifesto of the transporter

(iii) in case of despatch of taxable goods outside the State from a place within Assam, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(iv) in case of movement of goods taxable in Assam, through Assam, from any place outside the State to any other place outside the State;

(a) At the entry check post: Invoice, Consignment Note, Manifesto of the transporter and the statutory documents of the importing State, if the goods are taxable in that State, transit pass of other relevant States and an application for transit pass;

(b) At the exit check post: Invoice, Consignment Note, Manifesto of the transporter, statutory documents of the importing State, if the goods are taxable in that State and transit pass in Form-64 issued by the entry check post;

(v) in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form-63, Invoice, Consignment Note and Manifesto of the transporter;

(vi) in every case mentioned in sub-clauses (i) to (v) above where gods are carried by a motor vehicle, in addition to the documents mentioned therein, the registration certificate of the vehicle issued under the Motor Vehicles Act and the weighment slip of the goods carried by the vehicle:

Provided that the Government may direct that the person in charge of every goods vehicle shall get his vehicle weighed at the Weigh Bridge authorised by the Government in such a notification and the person in charge of the goods vehicle shall also pay the weighment charges fixed by the Government, from time to time.

(vii) The trip sheet as mentioned in clause (b) of sub-section (3) of section 75 shall contain all the particulars as given in specimen Form-65.

Download Assam vat Form-62: Road Permit to Be Filled Under the Assam Value Added Tax Rules, 2005
As per Assam Vat rule 41 (i) Where any person intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt 42 under the First Schedule, in excess of the quantity or measure as specified in this rule, for his own use and not for resale or for transfer of any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the applicant carries on business or, if he does not carry on any business, within whose jurisdiction the applicant resides;

(ii) Where any person, whether registered under the Act or not, having a manufacturing or industrial unit or intending to set up such a unit, intends to bring, import or otherwise receive into the State from any place outside the State, any goods other than the goods exempt under the First Schedule, in excess of the quantity or measure as provided in rule 42 for use in setting up of the industrial unit or for use as raw materials in manufacture of goods in the industrial unit (before getting registered under the Act) and not for resale or for transfer in any other manner and the consignment of such goods is transported into the State by road, railways, air or waterways, such person shall make an application for Road Permit to the Prescribed Authority in whose jurisdiction the industrial unit or its office is located;

(iii) The application for a Road Permit shall be in Form-62 and shall be submitted to the Prescribed Authority in triplicate. Separate application shall be made for each Road Permit;

(iv) The application form shall be issued on payment of a prescribed fee;

(v) If the Prescribed Authority, after due enquiry as may be necessary, is satisfied about the bonafide requirement of such person, he shall on such application prepare a Road Permit in triplicate in Form-62. Two copies of such Road Permit shall be made over to the applicant and the third copy shall be retained in the office;

Download Assam vat Form-61: Delivery Note To Be Filled In Counterfoil/Original/Duplicate under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 41

(a) in case of import of taxable goods into Assam for re-sale, Delivery Note in Form-61, Invoice, Consignment Note and Manifesto of the transporter;

(b) in case of import of taxable goods into Assam for use in the setting up of industrial unit or for use as raw material in the manufacture of goods or for personal use or consumption, Road Permit in Form-62, Invoice, Consignment Note and Manifesto of the transporter.

Download Assam Vat FORM-60: Bill Of Sale to Be Submitted In Duplicate Under The Assam Value Added Tax Rules, 2005

As per Assam vat rule 41

Documents to be carried by owner or the person in-charge of a goods vehicle to be produced at the check-post under section 75

in case of movement of tax free goods from Assam to places outside the State and to Assam from places outside the State, Bill of Sale in Form-60, Invoice, Consignment Note and Manifesto of the transporter;

Download Assam vat FORM-59: Authorisation to Search under the Assam Value Added Tax Rules, 2005

As per Assam vat rule 40

(i) Where any authority appointed under section 3 conducts a search under sub-section (4) of section 74, he shall, as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(ii) The application for obtaining authorisation for conducting search at a residential accommodation shall be in Form-58 and such authorisation shall be in Form-59.

For the purposes of sub-section (2) or sub-section (3), the authority referred to in sub-section (1) may, enter and search any place of business of any dealer or any other place where such authority has reason to believe that the dealer keeps or is for the time being keeping any account, registers or documents of his business or stocks of goods relating to his business:

Provided that no such authority below the rank of the Commissioner shall enter and search any residential accommodation (not being a place of business cum residence) unless such authority is specifically authorised in writing by the Commissioner in this regard:

Provided further that the power conferred by this subsection, shall include the power,—

(i) to search any person who leaves or is about to enter such place of business, residence or any other place or the dealer or his agent and employees present, and if such person is a woman, the search shall be made by another woman, with strict regard to decency;

(ii) to make a note or inventory of anything including goods found as a result of such search;

(iii) to record the statement of a dealer or any person connected with his business, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining his liability to tax.