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THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2013
THE CHHATTISGARH VALUE ADDED TAX (AMENDMENT) ACT, 2013
(No. 14 of 2013)
An Act further to amend the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005).
Be it enacted by the Chhattisgarh Legislature in the Sixty-fourth Year of the Republic of India, as follows:-
1. Short title and commencement
(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2013.
(2) It shall come into force from 1st April, 2013.
2. Amendment of Section 10
In clause (a) of sub-section (2) of Section 10 of the Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005) (hereinafter referred to as the Principal Act), for the words “fifty lacs”, the words “sixty lac” shall be substituted.
3. Amendment of Section 19.
In entry number (3) of sub-clause (iii) of clause (a) of sub-section (4) of Section 19 of the Principal Act, for the figure and word “1 per cent”, the figure and word “1.5 per cent” shall be substituted.
4. Amendment of Section 22
In sub-section (1) of Section 22 of the Principal Act, for the words “three calendar years”, the words “five calendar years” shall be substituted.
5. Amendment of Section 25
In sub-section (7) of Section 25 of the Principal Act, for the words “twelve per cent”, the words “eighteen per cent” shall be substituted.
6. Amendment of Section 41
In sub-section (2) of Section 41 of the Principal Act, for the words “sixty lacs”, the words “one crore” shall be substituted.
7. Amendment of Section 49
In sub-section (1) of Section 49 of the Principal Act, after clause (c) the following shall be added, namely:-
“(d) No revision shall be admitted unless the dealer or the person has paid the tax and interest admitted to be payable by him out of the total amount due as per the assessment order.”
(No.28 of 2013)
An Act further to amend the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).
Be it enacted by the Chhattisgarh Legislature in the Sixty-fourth Year of the Republic of India, as follows:-
1. Short title and commencement
(1) This Act may be called the Chhattisgarh Value Added Tax (Amendment) Act, 2013.
(2) It shall come into force from the date of its publication in Official Gazette.
2. Amendment of Schedule-I
For the Entry of Serial No. 25 of Schedule-I of the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), (hereinafter referred to as the Principal Act), the following shall be substituted, namely:-
“Goods on which duty is or may be levied under the Chhattisgarh Excise Act, 1915 (No.2 of 1915), other than –
(i) Medicinal and Toilet preparations specified in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No. 16 of 1955), and
(ii) Foreign and Indian-made foreign liquor sold through dealer holding F.L.-10 license.”
3. Amendment of Schedule-II
After Entry No. 6 of Part-III of Schedule-II of the Principal Act the following serial number and entries relating thereto shall be added, namely:-
|
“7 |
Foreign and Indian-made foreign liquor sold through dealer holding F.L.-10 license |
- |
7” |
