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THE CHHATTISGARH VANIJYIK KAR (SANSHODHAN) ADHINIYAM, 2003
THE CHHATTISGARH VANIJYIK KAR (SANSHODHAN) ADHINIYAM, 2003
[Act No. 17 of 2003] [Published in the C.G. Rajpatra (Asadharan) dated 9-9-2003 Pages 450(12-3--12-4).]
[09th September, 2003]
PREAMBLE
An Act further to amend the Chhattisgarh Vanijyik Kar Adhiniyam, 1994.
Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:--
Section 1 - Short title and commencement
(i) This Act may be called the Chhattisgarh Vanijyik Kar (Sanshodhan) Adhiniyam, 2003.
(ii) It shall come into force with effect from 12th May, 2003.
Section 2 - Amendment of Section 5
In Section 5 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) (hereinafter referred to as the Principal Act),--
(i) in clause (a) of sub-section (5), for the figure "5000", the figure "100000" and for the words "Fifty Thousand rupees" the words "Two Lac rupees", shall be substituted;
(ii) in clause (b) of sub-section (5), for the figure "20000", the figure "100000" and for the words "Fifty Thousand rupees" the words "Two Lac rupees", shall be substituted;
(iii) in clause (c) of sub-section (5), for the words "Two Lac rupees" the words "Five Lac rupees" shall be substituted.
Section 3 - Amendment of Section 9-B
In Section 9-B of the Principal Act,--
(i) in sub-section (1), for the words, "Fifty lacs", wherever they occur, the words 'Twenty five lacs" shall be substituted;
(ii) in sub-section (1) for the figure "8%", the figure "4%" shall be substituted;
(iii) in clause (i) of sub-section (1) for the words "declared goods" the words "cereals and pulses as specified in clauses (i) and (vi-a) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)" shall be substituted.
Section 4 - Amendment of Section 13
In clause (a) of sub-section (1) of Section 13 of the Principal Act, after the words "the goods specified in Schedule III" the words "except timber" shall be inserted.
Section 5 - Amendment of Section 26
In Section 26 of the Principal Act, in sub-clause (c) of clause(a) of sub-section (4) for the figure "2", the figure "1.25" shall be substituted.
Section 6 - Amendment of Section 45-A
In Section 45-A of the Principal Act,--
(i) in sub-section (10) for the word "ten", the word "five" shall be substituted;
(ii) proviso of sub-section (12) shall be substituted by the following:--
"Provided that the amount of penalty shall not be less than 3 times of the amount of tax which would have been payable if the goods were sold within the State on the date of seizure.".
Section 7 - Repeal
The Chhattisgarh Vanijyik Kar (Amendment) Ordinance, 2003 (No. 3 of 2003) is hereby repealed.
