Download Jammu & Kashmir Vat Form Vat-82

Download Jammu & Kashmir VAT FORM VAT-82 MONTHLY RETURN OF CLEARING, FORWARDING, TRANSPORTING AGENCIES ETC.

As per J&K VAT Rule69(2) Submission of returns by forwarding agency, clearing house etc.–

(1) Every clearing or forwarding house or agency, transporting agency, railway out agency in the State shall, submit to the Deputy Commissioner Commercial Taxes of the Division a return of all goods cleared, forwarded, transported by it during the preceding month.

(2) The return shall be in Form VAT-82 and shall be submitted so as to reach the Assessing Authority of the area on or before the 15th day of the month following that to which it relates.

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Download Jammu & Kashmir Vat Form Vat-81

Download Jammu & Kashmir VAT FORM VAT-81 CERTIFICATE OF REGISTRATION FOR TRANSPORT AGENCY ETC.

As per J&K VAT Rule 89© Section 89.Powers of Commissioner and his assistants to take evidence on oath etc.-

The Commissioner , the Additional Commissioner, the Appellate Authority or any other authority not below the rank of Assessing Authority appointed to assist the Commissioner shall, for the purposes of the Act, have the same powers as are vested in a Court under the Code of Civil Procedure , Svt. 1977, when trying a suit in respect of the following matters, namely :-

(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of documents; and

(c) issuing commissions for the examination of witnesses.

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Download Jammu & Kashmir Vat Form Vat-80

Download Jammu & Kashmir VAT FORM VAT-80APPLICATION FOR REGISTRATION BY TRANSPORT AGENCY ETC.

As per J&K VAT Rule 89(a) Section 89 Powers of Commissioner and his assistants to take evidence on oath etc.-

The Commissioner , the Additional Commissioner, the Appellate Authority or any other authority not below the rank of Assessing Authority appointed to assist the Commissioner shall, for the purposes of the Act, have the same powers as are vested in a Court under the Code of Civil Procedure , Svt. 1977, when trying a suit in respect of the following matters, namely :-

(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of documents; and

(c) issuing commissions for the examination of witnesses.

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Download Jammu & Kashmir Vat Form Vat-79

Download Jammu & Kashmir VAT FORM VAT-79 LIST OF PERSONS ENROLLED AS AUTHORIZED REPRESENTATIVES

As per J&K VAT Rule 87(3) meaning of authorized representative:-

1) For the purpose of Section 84 and other provisions of the Act and the rules “Authorized representative” means:-

a)A member of the assessee’s family or a person in the regular employment of the assessee; or

b) A legal practitioner who is entitled to practice in any civil Court of India; or

c) A Commerce or Law Graduate registered as SalesTax practitioner by the Commissioner; or

d) A Chartered Accountant or Cost and Works Accountant; or

e) An employee of the erstwhile Sales Tax Department or the Commercial Taxes Department who has retired and has held a post not lower than an Excise and Taxation Officer (of the erstwhile Sales Tax Deptt. ) or a Commercial Taxes officer for not less than three years. However in respect of this sub-rule the retired officer shall be entitled to act as an authorized representative only after two year of his date of retirement.

(2) Authorisation for attending as authorized representative as specified in Section 84(1) shall be in Form VAT-77 and a certificate of an enrolment shall be issued by the Commissioner in Form VAT-78.

(3) A list of authorized representatives in terms of Section 84( c) shall be maintained in the office of the Commissioner in Form VAT-79.

(4) If an authorized representative is found guilty of misconduct in connection with any proceedings under the Act by the Commissioner, the Commissioner may direct that such person shall henceforth be disqualified to act as an authorized representative.

(5) The order under sub-rule(4) above shall be subject to the following conditions:

(i) No such order shall be made unless the affected person has been given a reasonable opportunity of being heard.

(ii) The affected person may within one month of the service of the order appeal to the Government to have the order quashed; and

(iii) No such order shall take effect till the expiry of one month from the date of service thereof or in case the appeal has been preferred and the Government issues an interim order staying the order of disqualification till the date up to which stay is granted whichever is later.

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Download Jammu & Kashmir Vat Form Vat-78

Download Jammu & Kashmir VAT FORM VAT-78 DEPARTMENT OF COMMERCIAL TAX Certificate of Authorized Representative

As per J&K VAT Rule 87(2) Meaning of authorized representative:-

1) For the purpose of Section 84 and other provisions of the Act and the rules “Authorized representative” means:-

a)A member of the assessee’s family or a person in the regular employment of the assessee; or

b) A legal practitioner who is entitled to practice in any civil Court of India; or

c) A Commerce or Law Graduate registered as SalesTax practitioner by the Commissioner; or

d) A Chartered Accountant or Cost and Works Accountant; or

e) An employee of the erstwhile Sales Tax Department or the Commercial Taxes Department who has retired and has held a post not lower than an Excise and Taxation Officer (of the erstwhile Sales Tax Deptt. ) or a Commercial Taxes officer for not less than three years. However in respect of this sub-rule the retired officer shall be entitled to act as an authorized representative only after two year of his date of retirement.

(2) Authorisation for attending as authorized representative as specified in Section 84(1) shall be in Form VAT-77 and a certificate of an enrolment shall be issued by the Commissioner in Form VAT-78.

(3) A list of authorized representatives in terms of Section 84( c) shall be maintained in the office of the Commissioner in Form VAT-79.

(4) If an authorized representative is found guilty of misconduct in connection with any proceedings under the Act by the Commissioner, the Commissioner may direct that such person shall henceforth be disqualified to act as an authorized representative.

(5) The order under sub-rule(4) above shall be subject to the following conditions:

(i) No such order shall be made unless the affected person has been given a reasonable opportunity of being heard.

(ii) The affected person may within one month of the service of the order appeal to the Government to have the order quashed; and

(iii) No such order shall take effect till the expiry of one month from the date of service thereof or in case the appeal has been preferred and the Government issues an interim order staying the order of disqualification till the date up to which stay is granted whichever is later.

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Download Jammu & Kashmir Vat Form Vat-77

Download Jammu & Kashmir VAT FORM VAT-77 Authorisation to attend proceedings on behalf of dealer under Section 84(1) of the Jammu and Kashmir Value Added Tax Act, 2005

As per J&K VAT Rule 87(2) Meaning of authorized representative:-

1) For the purpose of Section 84 and other provisions of the Act and the rules “Authorized representative” means:-

a)A member of the assessee’s family or a person in the regular employment of the assessee; or

b) A legal practitioner who is entitled to practice in any civil Court of India; or

c) A Commerce or Law Graduate registered as SalesTax practitioner by the Commissioner; or

d) A Chartered Accountant or Cost and Works Accountant; or

e) An employee of the erstwhile Sales Tax Department or the Commercial Taxes Department who has retired and has held a post not lower than an Excise and Taxation Officer (of the erstwhile Sales Tax Deptt. ) or a Commercial Taxes officer for not less than three years. However in respect of this sub-rule the retired officer shall be entitled to act as an authorized representative only after two year of his date of retirement.

(2) Authorisation for attending as authorized representative as specified in Section 84(1) shall be in Form VAT-77 and a certificate of an enrolment shall be issued by the Commissioner in Form VAT-78.

(3) A list of authorized representatives in terms of Section 84( c) shall be maintained in the office of the Commissioner in Form VAT-79.

(4) If an authorized representative is found guilty of misconduct in connection with any proceedings under the Act by the Commissioner, the Commissioner may direct that such person shall henceforth be disqualified to act as an authorized representative.

(5) The order under sub-rule(4) above shall be subject to the following conditions:

(i) No such order shall be made unless the affected person has been given a reasonable opportunity of being heard.

(ii) The affected person may within one month of the service of the order appeal to the Government to have the order quashed; and

(iii) No such order shall take effect till the expiry of one month from the date of service thereof or in case the appeal has been preferred and the Government issues an interim order staying the order of disqualification till the date up to which stay is granted whichever is later.

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Download Jammu & Kashmir Vat Form Vat-76

Download Jammu & Kashmir VAT FORM VAT-76SUMMONS TO APPEAR IN PERSON AND OR TO PRODUCE DOCUMENTS.

As per J&K VAT Rule 82 Section 89. Powers of Commissioner and his assistants to take evidence on oath etc.-

The Commissioner , the Additional Commissioner, the Appellate Authority or any other authority not below the rank of Assessing Authority appointed to assist the Commissioner shall, for the purposes of the Act, have the same powers as are vested in a Court under the Code of Civil Procedure , Svt. 1977, when trying a suit in respect of the following matters, namely :-

(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of documents; and

(c) issuing commissions for the examination of witnesses.

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Download Jammu & Kashmir Vat Form Vat-75

Download Jammu & Kashmir VAT FORM VAT-75NOTICE FOR HEARING OF APPEAL OFFICE OF THE APPELLATE AUTHORITY SRINAGAR/JAMMU.

As per J&K VAT Rule 79(a) Procedure for the disposal of appeals:

(a) The Appellate Authority after entertaining the appeal shall fix the date of hearing by a notice in Form VAT-75. A copy of the notice shall also be issued to the Assessing Authority.

(b) In case the appellant or his agent fails to appear on the date(s) of hearing the order shall be passed exparte on the merits of the case.

(c) The Appellate Authority shall in its order mention all the grounds taken in the memorandum of appeal and any other additional grounds allowed during the course of appellate proceedings .

(d) The Appellat e Authority shall indicate in its order the quantum of reduction in taxable turnover and the extent of reduction in the tax and any other sum reduced in consequence of his order.

(e) A certified copy of the order shall be issued to the appellant free of charges. Certified copies of the order shall be issued to the Commissioner and the concerned Assessing Authority.

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Download Jammu & Kashmir Vat Form Vat-74

Download Jammu & Kashmir VAT FORM VAT-74NOTICE FOR RECTIFICATION OF DEFECTIVE APPEAL-MEMO OFFICE OF THE APPELLATE AUTHORITY SRINAGAR/JAMMU.

As per J&K VAT Rule 78(b) Condonation of delay in filing appeal:

(a) On receipt of information as specified in rule 77(a) from the Assessing Authority the Appellate Authority shall determine whether the appeal is in time and in order, if so, he shall entertain it. If it is not in time or in order, the Appellate Authority shall issue a notice in Form VAT-73 requiring the appellant to explain within a period of not less than 15 days but not more than 30 days the reasons for the delay in order to determine whether it is fit for condonation of delay.

(b) If the memorandum of appeal has been filed in time but is defective the Appellate Authority shall not refuse to entertain the appeal unless the Appellant after being given and opportunity by notice in Form VAT-74 of not less than 15 days but not more than 30 days, fails to rectify the defect.

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Download Jammu & Kashmir Vat Form Vat-73

Download Jammu & Kashmir VAT FORM VAT-73NOTICE FOR CONDONATION OF DELAY ETC. UNDER RULE 74 OF THE JAMMU AND KASHMIR VALUE ADDED TAX, 2005 OFFICE OF THE APPELLATE AUTHORITY SRINAGAR/JAMMU.

As per J&K VAT Rule 78(a) Condonation of delay in filing appeal:

(a) On receipt of information as specified in rule 77(a) from the Assessing Authority the Appellate Authority shall determine whether the appeal is in time and in order, if so, he shall entertain it. If it is not in time or in order, the Appellate Authority shall issue a notice in Form VAT-73 requiring the appellant to explain within a period of not less than 15 days but not more than 30 days the reasons for the delay in order to determine whether it is fit for condonation of delay.

(b) If the memorandum of appeal has been filed in time but is defective the Appellate Authority shall not refuse to entertain the appeal unless the Appellant after being given and opportunity by notice in Form VAT-74 of not less than 15 days but not more than 30 days, fails to rectify the defect.

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