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https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44083§ionno=82&orderno=83 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 82 | [Repealed | [Transfer to one for consideration paid by another.] Rep. by s. 7, ibid. (w.e.f. 19-5-1988). | 0 | [Repealed [Transfer to one for consideration paid by another.] Rep.by s.7, ibid.(w.e.f.19-5-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44084§ionno=83&orderno=84 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 83 | Trust incapable of execution or executed without exhausting trust -property | Where a trust is incapable of being executed, or where the trust is completely executed without exhausting the trust-property, the trustee, in the absence of a direction to the contrary, must hold the trust-property, or so much thereof as is unexhausted, for the benefit of the author of the trust or his legal representative.
Illustrations
(a) A conveys certain land to B--
"upon trust", and no trust is declared; or
"upon trust to be thereafter declared", and no such declaration is ever made; or
upon trusts that are too vague to be executed; or
upon trusts that become incapable of taking effect; or
"in trust for C", and C renounces his interest under the trust.
In each of these cases B holds the land for the benefit of A.
(b) A transfers Rs. 10,000 in the four per cents. to B, in trust to pay the interest annually accruing due to C for her life. A dies. Then C dies. B holds the fund for the benefit of A's legal representative.
(c) A conveys land to B upon trust to sell it and apply one moiety of the proceeds for certain charitable purposes, and the other for the maintenance of the worship of an idol. B sells the land, but the charitable purposes wholly fail, and the maintenance of the worship does not exhaust the second moiety of the pro ceeds. B holds the first moiety and the part unapplied of the second moiety for the benefit of A or his legal representative.
(d) A bequeaths Rs. 10,000 to B, to be laid out in buying land to be conveyed for purposes which either wholly or partially fail to take effect. B holds for the benefit of A's legal representative the undisposed of interest in the money or land if purchased. | 0 | Trust incapable of execution or executed without exhausting trust -property Where a trust is incapable of being executed, or where the trust is completely executed without exhausting the trust-property, the trustee, in the absence of a direction to the contrary, must hold the trust-property, or so much thereof as is unexhausted, for the benefit of the author of the trust or his legal representative.Illustrations
(a) A conveys certain land to B--
"upon trust", and no trust is declared; or
"upon trust to be thereafter declared", and no such declaration is ever made; or
upon trusts that are too vague to be executed; or
upon trusts that become incapable of taking effect; or
"in trust for C", and C renounces his interest under the trust.In each of these cases B holds the land for the benefit of A.(b) A transfers Rs.10,000 in the four per cents.to B, in trust to pay the interest annually accruing due to C for her life.A dies.Then C dies.B holds the fund for the benefit of A's legal representative.(c) A conveys land to B upon trust to sell it and apply one moiety of the proceeds for certain charitable purposes, and the other for the maintenance of the worship of an idol.B sells the land, but the charitable purposes wholly fail, and the maintenance of the worship does not exhaust the second moiety of the pro ceeds.B holds the first moiety and the part unapplied of the second moiety for the benefit of A or his legal representative.(d) A bequeaths Rs.10,000 to B, to be laid out in buying land to be conveyed for purposes which either wholly or partially fail to take effect.B holds for the benefit of A's legal representative the undisposed of interest in the money or land if purchased. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44085§ionno=84&orderno=85 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 84 | Transfer for illegal purpose | Where the owner of property transfers it to another for an illegal purpose and such purpose is not carried into execution, or the transferor is not as guilty as the transferee, or the effect of permitting the transferee to retain the property might be to defeat the provisions of any law, the transferee must hold the property for the benefit of the transferor. | 0 | Transfer for illegal purpose Where the owner of property transfers it to another for an illegal purpose and such purpose is not carried into execution, or the transferor is not as guilty as the transferee, or the effect of permitting the transferee to retain the property might be to defeat the provisions of any law, the transferee must hold the property for the benefit of the transferor. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44086§ionno=85&orderno=86 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 85 | Bequest for illegal purpose | Where a testator bequeaths certain property upon trust and the purpose of the trust appears on the face of the will to be unlawful, or during the testators lifetime the legatee agrees with him to apply the property for an unlawful purpose, the legatee must hold the property for the benefit of the testators legal representative.
Bequest of which revocation is prevented by coercion.-- Where property is bequeathed and the revocation of the bequest is prevented by coercion, the legatee must hold the property for the benefit of the testators legal representative. | 0 | Bequest for illegal purpose Where a testator bequeaths certain property upon trust and the purpose of the trust appears on the face of the will to be unlawful, or during the testators lifetime the legatee agrees with him to apply the property for an unlawful purpose, the legatee must hold the property for the benefit of the testators legal representative.Bequest of which revocation is prevented by coercion.-- Where property is bequeathed and the revocation of the bequest is prevented by coercion, the legatee must hold the property for the benefit of the testators legal representative. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44311§ionno=86&orderno=87 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 86 | Transfer pursuant to rescindable contract | Where property is transferred in pursuance of a contract which is liable to rescission or induced by fraud or mistake, the transferee must, on receiving notice to that effect, hold the property for the benefit of the transferor, subject to repayment by the latter of the consideration actually paid. | 0 | Transfer pursuant to rescindable contract Where property is transferred in pursuance of a contract which is liable to rescission or induced by fraud or mistake, the transferee must, on receiving notice to that effect, hold the property for the benefit of the transferor, subject to repayment by the latter of the consideration actually paid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44312§ionno=87&orderno=88 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 87 | Debtor becoming creditor’s representative | Where a debtor becomes the executor or other legal representative of his creditor, he must hold the debt for the benefit of the persons interested therein. | 0 | Debtor becoming creditor’s representative Where a debtor becomes the executor or other legal representative of his creditor, he must hold the debt for the benefit of the persons interested therein. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44313§ionno=88&orderno=89 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 88 | Advantage gained by fiduciary | Where a trustee, executor, partner, agent, director of a company, legal advisor, or other person bound in a fiduciary character to protect the interests of another person, by availing himself of his character, gains for himself any pecuniary advantage, or where any person so bound enters into any dealings under circumstances in which his own interests are, or may be, adverse to those of such other person and thereby gains for himself a pecuniary advantage, he must hold for the benefit of such other person the advantage so gained.
Illustrations
(a) A, an executor, buys at an undervalue from B, a legatee, his claim under the will. B is ignorant of the value of the bequest. A must hold for the benefit of B the difference between the price and value.
(b) A, a trustee, uses the trust-property for the purpose of his own business. A holds for the benefit of his beneficiary the profits arising from such user.
(c) A, a trustee, retires from his trust in consideration of his successor paying him a sum of money. A holds such money for the benefit of his beneficiary.
(d) A, a partner, buys land in his own name with funds belonging to the partnership. A holds such land for the benefit of the partnership.
(e) A, a partner, employed on behalf of himself and his co-partners in negotiating the terms of a lease, clandestinely stipulates with the lessor for payment to himself of a lakh of rupees. A holds the lakh for the benefit of the partnership.
(f) A and B are partners. A dies. B, instead of winding up the affairs of the partnership, retains all the assets in the business. B must account to As legal representative for the profits arising from As share of the capital.
(g) A, an agent employed to obtain a lease for B, obtains the lease for himself. A holds the lease for the benefit of B.
(h) A, a guardian, buys up for himself incumbrances on his ward Bs estate at an undervalue. A holds for the benefit of B the incumbrances so bought, and can only charge him with what he has actually paid. | 0 | Advantage gained by fiduciary Where a trustee, executor, partner, agent, director of a company, legal advisor, or other person bound in a fiduciary character to protect the interests of another person, by availing himself of his character, gains for himself any pecuniary advantage, or where any person so bound enters into any dealings under circumstances in which his own interests are, or may be, adverse to those of such other person and thereby gains for himself a pecuniary advantage, he must hold for the benefit of such other person the advantage so gained.Illustrations
(a) A, an executor, buys at an undervalue from B, a legatee, his claim under the will.B is ignorant of the value of the bequest.A must hold for the benefit of B the difference between the price and value.(b) A, a trustee, uses the trust-property for the purpose of his own business.A holds for the benefit of his beneficiary the profits arising from such user.(c) A, a trustee, retires from his trust in consideration of his successor paying him a sum of money.A holds such money for the benefit of his beneficiary.(d) A, a partner, buys land in his own name with funds belonging to the partnership.A holds such land for the benefit of the partnership.(e) A, a partner, employed on behalf of himself and his co-partners in negotiating the terms of a lease, clandestinely stipulates with the lessor for payment to himself of a lakh of rupees.A holds the lakh for the benefit of the partnership.(f) A and B are partners.A dies.B, instead of winding up the affairs of the partnership, retains all the assets in the business.B must account to As legal representative for the profits arising from As share of the capital.(g) A, an agent employed to obtain a lease for B, obtains the lease for himself.A holds the lease for the benefit of B.(h) A, a guardian, buys up for himself incumbrances on his ward Bs estate at an undervalue.A holds for the benefit of B the incumbrances so bought, and can only charge him with what he has actually paid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44314§ionno=89&orderno=90 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 89 | Advantage gained by exercise of undue influence | Where, by the exercise of undue influence, any advantage is gained in derogation of the interests of another, the person gaining such advantage without consideration, or with notice that such influence has been exercised, must hold the advantage for the benefit of the person whose interests have been so prejudiced. | 0 | Advantage gained by exercise of undue influence Where, by the exercise of undue influence, any advantage is gained in derogation of the interests of another, the person gaining such advantage without consideration, or with notice that such influence has been exercised, must hold the advantage for the benefit of the person whose interests have been so prejudiced. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44315§ionno=90&orderno=91 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 90 | Advantage gained by qualified owner | Where a tenant for life, co-owner, mortgagee or other qualified owner of any property, by availing himself of his position as such, gains an advantage in derogation of the rights of the other persons interested in the property, or where any such owner, as representing all persons interested in such property, gains any advantage, he must hold, for the benefit of all persons so interested, the advantage so gained, but subject to repayment by such persons of their due share of the expenses properly incurred, and to an indemnity by the same persons against liabilities properly contracted, in gaining such advantage.
Illustrations
(a) A, the tenant for life of leasehold property, renews the lease in his own name and for his own benefit. A holds the renewed lease for the benefit of all those interested in the old lease.
(b) A village belongs to a Hindu family. A, one of its members, pays nazrana to Government and thereby procures his name to be entered as the inamdar of the village. A holds the village for the benefit of himself and the other members.
(c) A mortgages land to B, who enters into possession. B allows the Government revenue to fall into arrear with a view to the land being put up for sale and his becoming himself the purchaser of it. The land is accordingly sold to B. Subject to the repayment of the amount due on the mortgage and of his expenses properly incurred as mortgagee, B holds the land for the benefit of A. | 0 | Advantage gained by qualified owner Where a tenant for life, co-owner, mortgagee or other qualified owner of any property, by availing himself of his position as such, gains an advantage in derogation of the rights of the other persons interested in the property, or where any such owner, as representing all persons interested in such property, gains any advantage, he must hold, for the benefit of all persons so interested, the advantage so gained, but subject to repayment by such persons of their due share of the expenses properly incurred, and to an indemnity by the same persons against liabilities properly contracted, in gaining such advantage.Illustrations
(a) A, the tenant for life of leasehold property, renews the lease in his own name and for his own benefit.A holds the renewed lease for the benefit of all those interested in the old lease.(b) A village belongs to a Hindu family.A, one of its members, pays nazrana to Government and thereby procures his name to be entered as the inamdar of the village.A holds the village for the benefit of himself and the other members.(c) A mortgages land to B, who enters into possession.B allows the Government revenue to fall into arrear with a view to the land being put up for sale and his becoming himself the purchaser of it.The land is accordingly sold to B.Subject to the repayment of the amount due on the mortgage and of his expenses properly incurred as mortgagee, B holds the land for the benefit of A. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44316§ionno=91&orderno=92 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 91 | Property acquired with notice of existing contract | Where a person acquires property with notice that another person has entered into an existing contract affecting that property, of which specific performance could be enforced, the former must hold the property for the benefit of the latter to the extent necessary to give effect to the contract. | 0 | Property acquired with notice of existing contract Where a person acquires property with notice that another person has entered into an existing contract affecting that property, of which specific performance could be enforced, the former must hold the property for the benefit of the latter to the extent necessary to give effect to the contract. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44317§ionno=92&orderno=93 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 92 | Purchase by person contracting to buy property to be held on trust | Where a person contracts to buy property to be held on trust for certain beneficiaries and buys the property accordingly, he must hold the property for their benefit to the extent necessary to give effect to the contract. | 0 | Purchase by person contracting to buy property to be held on trust Where a person contracts to buy property to be held on trust for certain beneficiaries and buys the property accordingly, he must hold the property for their benefit to the extent necessary to give effect to the contract. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44318§ionno=93&orderno=94 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 93 | Advantage secretly gained by one of several compounding creditors | Where creditors compound the debts due to them, and one of such creditors, by a secret arrangement with the debtor, gains an undue advantage over his co-creditors, he must hold for the benefit of such creditors the advantage so gained. | 0 | Advantage secretly gained by one of several compounding creditors Where creditors compound the debts due to them, and one of such creditors, by a secret arrangement with the debtor, gains an undue advantage over his co-creditors, he must hold for the benefit of such creditors the advantage so gained. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44319§ionno=94&orderno=95 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 94 | Repealed | [Constructive trusts in cases not expressly provided for].-- Rep. by the Benami Transactions (Prohibition) Act, 1988 (45 of 1988), s. 7 (w.e.f. 19-5-1988). | 0 | Repealed [Constructive trusts in cases not expressly provided for].-- Rep.by the Benami Transactions (Prohibition) Act, 1988 (45 of 1988), s.7 (w.e.f.19-5-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44320§ionno=95&orderno=96 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 95 | Obligor’s duties, liabilities and disabilities | The person holding property in accordance with any of the preceding sections of this Chapter must, so far as may be, perform the same duties, and is subject, so far as may be, to the same liabilities and disabilities, as if he were a trustee of the property for the person for whose benefit he holds it:
Provided that (a) where he rightfully cultivates the property or employs it in trade or business, he is entitled to reasonable remuneration for his trouble, skill and loss of time in such cultivation or employment; and (b) where he holds the property by virtue of a contract with the person for whose benefit he holds it, or with any one through whom such person claims, he may, without the permission of the Court, buy or become lessee or mortgagee of the property or any part thereof. | 0 | Obligor’s duties, liabilities and disabilities The person holding property in accordance with any of the preceding sections of this Chapter must, so far as may be, perform the same duties, and is subject, so far as may be, to the same liabilities and disabilities, as if he were a trustee of the property for the person for whose benefit he holds it:
Provided that (a) where he rightfully cultivates the property or employs it in trade or business, he is entitled to reasonable remuneration for his trouble, skill and loss of time in such cultivation or employment; and (b) where he holds the property by virtue of a contract with the person for whose benefit he holds it, or with any one through whom such person claims, he may, without the permission of the Court, buy or become lessee or mortgagee of the property or any part thereof. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_20_00041_188202_1523272124725§ionId=44321§ionno=96&orderno=97 | 1882-01-13T00:00:00 | The Indian Trust Act, 1882 | An Act to define and amend the law relating to Private Trusts and Trustees. | 188202 | Ministry of Law and Justice | 96 | Saving of rights of bona fide purchasers | Nothing contained in this Chapter shall impair the rights of transferees in good faith for consideration, or create an obligation in evasion of any law for the time being in force. | 0 | Saving of rights of bona fide purchasers Nothing contained in this Chapter shall impair the rights of transferees in good faith for consideration, or create an obligation in evasion of any law for the time being in force. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49380§ionno=1&orderno=1 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 1 | Short title and commencement | (1) This Act may be called the New Delhi International Arbitration Centre Act, 2019.
(2) It shall be deemed to have come into force on the 2nd March, 2019. | 0 | Short title and commencement (1) This Act may be called the New Delhi International Arbitration Centre Act, 2019.(2) It shall be deemed to have come into force on the 2nd March, 2019. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49381§ionno=2&orderno=2 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 2 | Definitions | (1) In this Act, unless the context otherwise requires,--
(a) "Centre" means the New Delhi International Arbitration Centre established and incorporated under section 3;
(b) "Chairperson" means the Chairperson of the Centre referred to in clause (a) of section 5;
(c) "Chief Executive Officer" means the Chief Executive Officer appointed under section 21;
(d) "Committee" means the relevant Committee of the Centre referred to in section 19;
(e) "Custodian" means the person who is appointed as Custodian under sub-section (2) of section 11 in respect of the undertakings;
(f) "Fund" means the Fund of the Centre to be maintained under section 25;
(g) "Member" means Full-time or Part-time Member of the Centre and includes the Chairperson;
(h) "notification" means a notification published in the Official Gazette;
(i) "prescribed" means prescribed by rules made by the Central Government under this Act;
(j) "regulations" means regulations made by the Centre under this Act;
(k) "Society" means the International Centre for Alternative Dispute Resolution, registered as such under the Societies Registration Act, 1860 (21 of 1860), and having its registered office at New Delhi;
(l) "specified date" means the date as may be specified by the Central Government by notification;
(m) "undertakings" means the undertakings of the Society which vests with the Central Government under section 7.
(2) All other words and expressions used herein but not defined and defined in the Arbitration and Conciliation Act, 1996 (26 of 1996), shall have the same meanings as assigned to them in that Act. | 0 | Definitions (1) In this Act, unless the context otherwise requires,--
(a) "Centre" means the New Delhi International Arbitration Centre established and incorporated under section 3;
(b) "Chairperson" means the Chairperson of the Centre referred to in clause (a) of section 5;
(c) "Chief Executive Officer" means the Chief Executive Officer appointed under section 21;
(d) "Committee" means the relevant Committee of the Centre referred to in section 19;
(e) "Custodian" means the person who is appointed as Custodian under sub-section (2) of section 11 in respect of the undertakings;
(f) "Fund" means the Fund of the Centre to be maintained under section 25;
(g) "Member" means Full-time or Part-time Member of the Centre and includes the Chairperson;
(h) "notification" means a notification published in the Official Gazette;
(i) "prescribed" means prescribed by rules made by the Central Government under this Act;
(j) "regulations" means regulations made by the Centre under this Act;
(k) "Society" means the International Centre for Alternative Dispute Resolution, registered as such under the Societies Registration Act, 1860 (21 of 1860), and having its registered office at New Delhi;
(l) "specified date" means the date as may be specified by the Central Government by notification;
(m) "undertakings" means the undertakings of the Society which vests with the Central Government under section 7.(2) All other words and expressions used herein but not defined and defined in the Arbitration and Conciliation Act, 1996 (26 of 1996), shall have the same meanings as assigned to them in that Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49382§ionno=3&orderno=3 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 3 | Establishment and incorporation of New Delhi International Arbitration Centre | (1) The Central Government shall, by notification, establish a body to be called the New Delhi International Arbitration Centre for the purposes of exercising the powers and discharging the functions under this Act.
(2) The Centre shall be a body corporate by the name aforesaid, having perpetual succession and a common seal with power, subject to the provisions of this Act, to acquire, hold and dispose of property, both movable and immovable, and to enter into contract, and shall, by the said name, sue or be sued. | 0 | Establishment and incorporation of New Delhi International Arbitration Centre (1) The Central Government shall, by notification, establish a body to be called the New Delhi International Arbitration Centre for the purposes of exercising the powers and discharging the functions under this Act.(2) The Centre shall be a body corporate by the name aforesaid, having perpetual succession and a common seal with power, subject to the provisions of this Act, to acquire, hold and dispose of property, both movable and immovable, and to enter into contract, and shall, by the said name, sue or be sued. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49383§ionno=4&orderno=4 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 4 | Declaration of New Delhi International Arbitration Centre as an institution of national importance | (1) Whereas, the objects of the New Delhi International Arbitration Centre are such as to make it as an institution of national importance, it is hereby declared that the New Delhi International Arbitration Centre is an institution of national importance.
(2) The head office of the Centre shall be at New Delhi and it may with the previous approval of the Central Government, establish branches at other places in India and abroad. | 0 | Declaration of New Delhi International Arbitration Centre as an institution of national importance (1) Whereas, the objects of the New Delhi International Arbitration Centre are such as to make it as an institution of national importance, it is hereby declared that the New Delhi International Arbitration Centre is an institution of national importance.(2) The head office of the Centre shall be at New Delhi and it may with the previous approval of the Central Government, establish branches at other places in India and abroad. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49384§ionno=5&orderno=5 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 5 | Composition of Centre | The Centre shall consist of the following Members, namely:--
(a) a person, who has been a Judge of the Supreme Court or a Judge of a High Court or an eminent person, having special knowledge and experience in the conduct or administration of arbitration, law or management, appointed by the Central Government in consultation with the Chief Justice of India----Chairperson;
(b) two eminent persons having substantial knowledge and experience in institutional arbitration, both domestic and international, appointed by the Central Government----Full-time Members or Part-time Members;
(c) one representative of a recognised body of commerce and industry, chosen on rotational basis by the Central Government----Part-time Member;
(d) Secretary, Department of Legal Affairs, Ministry of Law and Justice or his representative, not below the rank of the Joint Secretary----Member, ex officio;
(e) one Financial Adviser nominated by the Department of Expenditure, Ministry of Finance---- Member, ex officio; and
(f) Chief Executive Officer----Member, ex officio. | 0 | Composition of Centre The Centre shall consist of the following Members, namely:--
(a) a person, who has been a Judge of the Supreme Court or a Judge of a High Court or an eminent person, having special knowledge and experience in the conduct or administration of arbitration, law or management, appointed by the Central Government in consultation with the Chief Justice of India----Chairperson;
(b) two eminent persons having substantial knowledge and experience in institutional arbitration, both domestic and international, appointed by the Central Government----Full-time Members or Part-time Members;
(c) one representative of a recognised body of commerce and industry, chosen on rotational basis by the Central Government----Part-time Member;
(d) Secretary, Department of Legal Affairs, Ministry of Law and Justice or his representative, not below the rank of the Joint Secretary----Member, ex officio;
(e) one Financial Adviser nominated by the Department of Expenditure, Ministry of Finance---- Member, ex officio; and
(f) Chief Executive Officer----Member, ex officio. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49385§ionno=6&orderno=6 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 6 | Terms and conditions, etc | (1) The Chairperson and Members shall hold office for a term of three years from the date on which they enter upon their office and shall be eligible for re-appointment:
Provided that no Chairperson or Member shall hold office as such after he has attained the age of seventy years in the case of Chairperson and sixty-seven years in the case of a Member.
(2) The terms and conditions, salaries and allowances payable to the Chairperson and Full-time Member shall be such as may be prescribed.
(3) The term of office of a Member appointed to fill a casual vacancy shall be for the remainder of the term of the Member in whose place he has been appointed.
(4) The Part-time Member shall be entitled to such travelling and other allowances as may be prescribed. | 0 | Terms and conditions, etc (1) The Chairperson and Members shall hold office for a term of three years from the date on which they enter upon their office and shall be eligible for re-appointment:
Provided that no Chairperson or Member shall hold office as such after he has attained the age of seventy years in the case of Chairperson and sixty-seven years in the case of a Member.(2) The terms and conditions, salaries and allowances payable to the Chairperson and Full-time Member shall be such as may be prescribed.(3) The term of office of a Member appointed to fill a casual vacancy shall be for the remainder of the term of the Member in whose place he has been appointed.(4) The Part-time Member shall be entitled to such travelling and other allowances as may be prescribed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49386§ionno=7&orderno=7 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 7 | Transfer and vesting | On and from the specified date, so much of the undertakings of the Society as form part of, or are relatable to the Society, and the right, title and interest of the Society in relation to such undertakings, shall, by virtue of this Act, stand transferred to, and vest in, the Central Government. | 0 | Transfer and vesting On and from the specified date, so much of the undertakings of the Society as form part of, or are relatable to the Society, and the right, title and interest of the Society in relation to such undertakings, shall, by virtue of this Act, stand transferred to, and vest in, the Central Government. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49387§ionno=8&orderno=8 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 8 | General effect of vesting | (1) The undertakings vested under section 7 shall be deemed to include all assets, rights, leaseholds, powers, authorities and privileges, and all property (movable and immovable), including lands, buildings, works, projects, instruments, automobiles and other vehicles, cash balances, funds, including reserve funds, investments and book debts of the Society as form part of, or are relatable to, the Society and all other rights and interest arising out of such properties as were immediately before the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019) in the ownership, possession, power or control of the Society, and all books of account, registers and all other documents of whatever nature relating thereto.
(2) All properties and assets as aforesaid which have vested in the Central Government under section 7 shall, by force of such vesting, be freed and discharged from any trust, obligation, mortgage, charge, lien and all other encumbrances affecting them or of any attachment, injunction, decree or order of any court or other authority restricting the use of such properties or assets in any manner or appointing any receiver in respect of the whole or any part of such properties or assets shall be deemed to have been withdrawn.
(3) Any licence or other instrument granted to the Society in relation to any undertaking which has vested in the Central Government under section 7 at any time before the specified date and in force immediately before the specified date, shall continue to be in force on and after such day in accordance with its tenor in relation to and for the purpose of such undertaking or where the undertaking is directed under section 10, to vest in the Centre, the Centre shall be deemed to be substituted in such licence or other instrument as if such licence or other instrument had been granted to the Centre and the Centre shall hold it for the remainder of the period which the Society would have held it under the terms thereof.
(4) If, on the specified date, any suit, appeal or other proceeding, of whatever nature, in relation to any property or asset which has vested in the Central Government under section 7, instituted or preferred by or against the Society is pending, the same shall not abate, be discontinued or be, in any way, prejudicially affected by reason of the transfer of the undertaking of the Society of anything contained in this Act, but the suit, appeal or other proceeding may be continued, prosecuted or enforced by or against the Central Government or where the undertakings of the Society are directed under section 10, to vest in the Centre, by or against the Centre. | 0 | General effect of vesting (1) The undertakings vested under section 7 shall be deemed to include all assets, rights, leaseholds, powers, authorities and privileges, and all property (movable and immovable), including lands, buildings, works, projects, instruments, automobiles and other vehicles, cash balances, funds, including reserve funds, investments and book debts of the Society as form part of, or are relatable to, the Society and all other rights and interest arising out of such properties as were immediately before the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019) in the ownership, possession, power or control of the Society, and all books of account, registers and all other documents of whatever nature relating thereto.(2) All properties and assets as aforesaid which have vested in the Central Government under section 7 shall, by force of such vesting, be freed and discharged from any trust, obligation, mortgage, charge, lien and all other encumbrances affecting them or of any attachment, injunction, decree or order of any court or other authority restricting the use of such properties or assets in any manner or appointing any receiver in respect of the whole or any part of such properties or assets shall be deemed to have been withdrawn.(3) Any licence or other instrument granted to the Society in relation to any undertaking which has vested in the Central Government under section 7 at any time before the specified date and in force immediately before the specified date, shall continue to be in force on and after such day in accordance with its tenor in relation to and for the purpose of such undertaking or where the undertaking is directed under section 10, to vest in the Centre, the Centre shall be deemed to be substituted in such licence or other instrument as if such licence or other instrument had been granted to the Centre and the Centre shall hold it for the remainder of the period which the Society would have held it under the terms thereof.(4) If, on the specified date, any suit, appeal or other proceeding, of whatever nature, in relation to any property or asset which has vested in the Central Government under section 7, instituted or preferred by or against the Society is pending, the same shall not abate, be discontinued or be, in any way, prejudicially affected by reason of the transfer of the undertaking of the Society of anything contained in this Act, but the suit, appeal or other proceeding may be continued, prosecuted or enforced by or against the Central Government or where the undertakings of the Society are directed under section 10, to vest in the Centre, by or against the Centre. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49388§ionno=9&orderno=9 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 9 | Liability prior to specified date | Every liability in relation to any undertaking in respect of any period prior to the specified date, shall be enforceable against the Society and not against the Central Government. | 0 | Liability prior to specified date Every liability in relation to any undertaking in respect of any period prior to the specified date, shall be enforceable against the Society and not against the Central Government. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49389§ionno=10&orderno=10 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 10 | Power of Central Government to direct vesting of undertaking in Centre | (1) Notwithstanding anything contained in sections 7 and 8, the Central Government shall, as soon as may be after the specified date, direct by notification, that the undertakings and the right, title and interest of the Society in relation to such undertakings which had vested in the Central Government under section 7, shall, vest in the Centre either on the date of publication of the notification or on such earlier or later date as may be specified in the notification.
(2) Where the right, title and interest of the Society in relation to the undertakings vest, under subsection (1), in the Centre, the Centre shall, on and from the date of such vesting, be deemed to have become the owner in relation to such undertakings and the rights and liabilities of the Central Government in relation to such undertakings shall, on and from the date of such vesting, be deemed to have become, the rights and liabilities, respectively, of the Centre. | 0 | Power of Central Government to direct vesting of undertaking in Centre (1) Notwithstanding anything contained in sections 7 and 8, the Central Government shall, as soon as may be after the specified date, direct by notification, that the undertakings and the right, title and interest of the Society in relation to such undertakings which had vested in the Central Government under section 7, shall, vest in the Centre either on the date of publication of the notification or on such earlier or later date as may be specified in the notification.(2) Where the right, title and interest of the Society in relation to the undertakings vest, under subsection (1), in the Centre, the Centre shall, on and from the date of such vesting, be deemed to have become the owner in relation to such undertakings and the rights and liabilities of the Central Government in relation to such undertakings shall, on and from the date of such vesting, be deemed to have become, the rights and liabilities, respectively, of the Centre. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49390§ionno=11&orderno=11 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 11 | Management, etc | (1) The general superintendence, direction, control and management of affairs of the undertakings, the right, the interest in relation to which have vested in the Central Government under section 7, shall--
(a) where a direction has been made by the Central Government under sub-section (1) of section 10, vest in the Centre; or
(b) where no such direction has been made by the Central Government, vest in the Custodian appointed by the Central Government under sub-section (2),
and, thereupon, the Centre or the Custodian so appointed, as the case may be, shall be entitled to exercise all such powers and do all such things as the Society, is authorised to exercise and do in relation to its undertakings.
(2) The Central Government may appoint any person as the Custodian of the undertakings in relation to which no direction has been made by it under sub-section (1) of section 10.
(3) The Custodian so appointed shall receive such remuneration as the Central Government may fix and shall hold office during the pleasure of the Central Government. | 0 | Management, etc (1) The general superintendence, direction, control and management of affairs of the undertakings, the right, the interest in relation to which have vested in the Central Government under section 7, shall--
(a) where a direction has been made by the Central Government under sub-section (1) of section 10, vest in the Centre; or
(b) where no such direction has been made by the Central Government, vest in the Custodian appointed by the Central Government under sub-section (2),
and, thereupon, the Centre or the Custodian so appointed, as the case may be, shall be entitled to exercise all such powers and do all such things as the Society, is authorised to exercise and do in relation to its undertakings.(2) The Central Government may appoint any person as the Custodian of the undertakings in relation to which no direction has been made by it under sub-section (1) of section 10.(3) The Custodian so appointed shall receive such remuneration as the Central Government may fix and shall hold office during the pleasure of the Central Government. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49391§ionno=12&orderno=12 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 12 | Duties of persons in charge of management of undertakings to deliver all assets | (1) On the vesting of the management of the undertakings in the Centre or on the appointment of a Custodian under sub-section (2) of section 11, all persons in charge of management of the undertakings immediately before such vesting or appointment shall be bound to deliver to the Centre or Custodian, as the case may be, all assets, books of account, registers and other documents in their custody relating to the undertakings.
(2) The Central Government may issue such directions as it may deem desirable in the circumstances of the case to the Custodian as to the powers and duties of the Custodian and such Custodian may also, if it is considered necessary so to do, apply to the Central Government at any time for instructions as to the manner in which the management of the undertaking shall be conducted or in relation to any other matter arising in the course of such management.
(3) Any person who on the specified date, has in his possession or under his control, any books, documents or other papers relating to the undertakings shall be liable to account for the said books, documents or other papers to the Central Government or the Custodian or the Centre, as the case may be, and shall deliver them to the Central Government or the Custodian or the Centre or to such person or body of persons as the Central Government or the Centre may specify in this behalf.
(4) The Central Government or the Centre may take or cause to be taken, all necessary steps for securing possession of all undertakings which have vested in the Central Government or the Centre under this Act.
(5) The Society shall, within such period as the Central Government may allow in this behalf, furnish to that Government a complete inventory of all its properties and assets, as on the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019) pertaining to the undertaking and for this purpose, the Central Government or Custodian or the Centre shall afford to the Society, or body all reasonable facilities. | 0 | Duties of persons in charge of management of undertakings to deliver all assets (1) On the vesting of the management of the undertakings in the Centre or on the appointment of a Custodian under sub-section (2) of section 11, all persons in charge of management of the undertakings immediately before such vesting or appointment shall be bound to deliver to the Centre or Custodian, as the case may be, all assets, books of account, registers and other documents in their custody relating to the undertakings.(2) The Central Government may issue such directions as it may deem desirable in the circumstances of the case to the Custodian as to the powers and duties of the Custodian and such Custodian may also, if it is considered necessary so to do, apply to the Central Government at any time for instructions as to the manner in which the management of the undertaking shall be conducted or in relation to any other matter arising in the course of such management.(3) Any person who on the specified date, has in his possession or under his control, any books, documents or other papers relating to the undertakings shall be liable to account for the said books, documents or other papers to the Central Government or the Custodian or the Centre, as the case may be, and shall deliver them to the Central Government or the Custodian or the Centre or to such person or body of persons as the Central Government or the Centre may specify in this behalf.(4) The Central Government or the Centre may take or cause to be taken, all necessary steps for securing possession of all undertakings which have vested in the Central Government or the Centre under this Act.(5) The Society shall, within such period as the Central Government may allow in this behalf, furnish to that Government a complete inventory of all its properties and assets, as on the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019) pertaining to the undertaking and for this purpose, the Central Government or Custodian or the Centre shall afford to the Society, or body all reasonable facilities. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49392§ionno=13&orderno=13 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 13 | Certain powers of Central Government or Centre | The Central Government or the Custodian or the Centre shall be entitled to receive up to the specified date, to the exclusion of all other persons, any money due to the Society in relation to its undertakings which have vested in the Central Government or Custodian or the Centre, as the case may be, and realised after the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019.), notwithstanding that the realisation pertains to a period prior to the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019). | 0 | Certain powers of Central Government or Centre The Central Government or the Custodian or the Centre shall be entitled to receive up to the specified date, to the exclusion of all other persons, any money due to the Society in relation to its undertakings which have vested in the Central Government or Custodian or the Centre, as the case may be, and realised after the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019.), notwithstanding that the realisation pertains to a period prior to the commencement of the New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49393§ionno=14&orderno=14 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 14 | Objects of Centre | The objects of the Centre shall be,--
(a) to bring targeted reforms to develop itself as a flagship institution for conducting international and domestic arbitration;
(b) to promote research and study, providing teaching and training, and organising conferences and seminars in arbitration, conciliation, mediation and other alternative dispute resolution matters;
(c) to provide facilities and administrative assistance for conciliation, mediation and arbitral proceedings;
(d) to maintain panels of accredited arbitrators, conciliators and mediators both at national and international level or specialists such as surveyors and investigators;
(e) to collaborate with other national and international institutions and organisations for ensuring credibility of the Centre as a specialised institution in arbitration and conciliation;
(f) to set up facilities in India and abroad to promote the activities of the Centre;
(g) to lay down parameters for different modes of alternative dispute resolution mechanisms being adopted by the Centre; and
(h) such other objectives as it may deem fit with the approval of the Central Government. | 0 | Objects of Centre The objects of the Centre shall be,--
(a) to bring targeted reforms to develop itself as a flagship institution for conducting international and domestic arbitration;
(b) to promote research and study, providing teaching and training, and organising conferences and seminars in arbitration, conciliation, mediation and other alternative dispute resolution matters;
(c) to provide facilities and administrative assistance for conciliation, mediation and arbitral proceedings;
(d) to maintain panels of accredited arbitrators, conciliators and mediators both at national and international level or specialists such as surveyors and investigators;
(e) to collaborate with other national and international institutions and organisations for ensuring credibility of the Centre as a specialised institution in arbitration and conciliation;
(f) to set up facilities in India and abroad to promote the activities of the Centre;
(g) to lay down parameters for different modes of alternative dispute resolution mechanisms being adopted by the Centre; and
(h) such other objectives as it may deem fit with the approval of the Central Government. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49394§ionno=15&orderno=15 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 15 | Functions of Centre | Without prejudice to the provisions contained in section 14, the Centre shall strive,--
(a) to facilitate for conducting international and domestic arbitration and conciliation in the most professional manner;
(b) to provide cost effective and timely services for the conduct of arbitration and conciliation at national and international level;
(c) to promote studies in the field of alternative dispute resolution and related matters, and to promote reforms in the system of settlement of disputes;
(d) to undertake teaching and to provide for diffusion of knowledge of law and procedures on alternative dispute resolution and related matters and to award certificates and other academic or professional distinction;
(e) to impart training in alternative dispute resolution and related matters to those who are handling arbitration, conciliation and mediation;
(f) to co-operate with other societies, institutions and organisations, national or international for promoting alternative dispute resolution; and
(g) to perform such other functions as may be entrusted to it by the Central Government for promoting alternative dispute resolution. | 0 | Functions of Centre Without prejudice to the provisions contained in section 14, the Centre shall strive,--
(a) to facilitate for conducting international and domestic arbitration and conciliation in the most professional manner;
(b) to provide cost effective and timely services for the conduct of arbitration and conciliation at national and international level;
(c) to promote studies in the field of alternative dispute resolution and related matters, and to promote reforms in the system of settlement of disputes;
(d) to undertake teaching and to provide for diffusion of knowledge of law and procedures on alternative dispute resolution and related matters and to award certificates and other academic or professional distinction;
(e) to impart training in alternative dispute resolution and related matters to those who are handling arbitration, conciliation and mediation;
(f) to co-operate with other societies, institutions and organisations, national or international for promoting alternative dispute resolution; and
(g) to perform such other functions as may be entrusted to it by the Central Government for promoting alternative dispute resolution. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49395§ionno=16&orderno=16 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 16 | Vacancies, etc | No act or proceedings of the Centre shall be invalid merely by reason of,--
(a) any vacancy or any defect in the constitution of the Centre; or
(b) any defect in the appointment of a person acting as a Member of the Centre; or
(c) any irregularity in the procedure of the Centre not affecting the merits of the case. | 0 | Vacancies, etc No act or proceedings of the Centre shall be invalid merely by reason of,--
(a) any vacancy or any defect in the constitution of the Centre; or
(b) any defect in the appointment of a person acting as a Member of the Centre; or
(c) any irregularity in the procedure of the Centre not affecting the merits of the case. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49396§ionno=17&orderno=17 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 17 | Resignation of Members | The Chairperson or the Full-time Member or Part-time Member may, by notice in writing, under his hand addressed to the Central Government, resign his office:
Provided that the Chairperson or the Full-time Member shall, unless he is permitted by the Central Government to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earlier. | 0 | Resignation of Members The Chairperson or the Full-time Member or Part-time Member may, by notice in writing, under his hand addressed to the Central Government, resign his office:
Provided that the Chairperson or the Full-time Member shall, unless he is permitted by the Central Government to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earlier. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49397§ionno=18&orderno=18 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 18 | Removal of Members | (1) The Central Government may, remove a Member from his office if he,--
(a) is an undischarged insolvent; or
(b) has engaged at any time (except Part-time Member), during his term of office, in any paid employment; or
(c) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as a Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the public interest; or
(f) has become physically or mentally incapable of acting as a Member.
(2) Notwithstanding anything contained in sub-section (1), no Member shall be removed from his office on the grounds specified in clauses (d) and (e) of that sub-section unless the Supreme Court, on a reference being made to it in this behalf by the Central Government, has, on an inquiry, held by it in accordance with such procedure as may be prescribed in this behalf by the Supreme Court, reported that the Member, ought on such ground or grounds to be removed. | 0 | Removal of Members (1) The Central Government may, remove a Member from his office if he,--
(a) is an undischarged insolvent; or
(b) has engaged at any time (except Part-time Member), during his term of office, in any paid employment; or
(c) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as a Member; or
(e) has so abused his position as to render his continuance in office prejudicial to the public interest; or
(f) has become physically or mentally incapable of acting as a Member.(2) Notwithstanding anything contained in sub-section (1), no Member shall be removed from his office on the grounds specified in clauses (d) and (e) of that sub-section unless the Supreme Court, on a reference being made to it in this behalf by the Central Government, has, on an inquiry, held by it in accordance with such procedure as may be prescribed in this behalf by the Supreme Court, reported that the Member, ought on such ground or grounds to be removed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49398§ionno=19&orderno=19 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 19 | Committees of Centre | (1) The Centre may constitute such Committees as may be considered necessary to administer various aspects of its functions.
(2) The composition and functions of the Committees referred to in sub-section (1) shall be such as may be prescribed.
(3) The Committee shall meet at such time and at such places and shall observe such rules of procedure in regard to the transaction of business at its meetings including the quorum as may be specified by the regulations. | 0 | Committees of Centre (1) The Centre may constitute such Committees as may be considered necessary to administer various aspects of its functions.(2) The composition and functions of the Committees referred to in sub-section (1) shall be such as may be prescribed.(3) The Committee shall meet at such time and at such places and shall observe such rules of procedure in regard to the transaction of business at its meetings including the quorum as may be specified by the regulations. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49399§ionno=20&orderno=20 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 20 | Meetings of Centre | (1) The Chairperson shall ordinarily preside at the meetings of the Centre:
Provided that, in his absence, the Member chosen by the other Members present amongst themselves shall preside at the meetings.
(2) It shall be the duty of the Chairperson to ensure that the decisions taken by the Centre are implemented.
(3) The Chairperson shall exercise such other powers and perform such other duties as are assigned to him under this Act.
(4) The Centre shall meet at least four times a year and follow such procedure in its meetings including quorum at such meetings in such manner as may be specified by the regulations.
(5) All questions which come up before any meeting of the Centre shall be--
(a) decided by a majority of votes by the Members present and voting, and in the event of an equality of votes, the Chairperson or in his absence, the person presiding, shall have a casting vote;
(b) dealt with as expeditiously as possible and the Centre shall dispose of the same within a period of sixty days from the date of receipt of the application:
Provided that where any such application could not be disposed of within the said period of sixty days, the Centre shall record its reasons in writing for not disposing of the application within that period.
(6) The Chairperson may invite any expert, not being a Member, to attend the meetings of the Centre, but such invitee shall not be entitled to vote at the meeting. | 0 | Meetings of Centre (1) The Chairperson shall ordinarily preside at the meetings of the Centre:
Provided that, in his absence, the Member chosen by the other Members present amongst themselves shall preside at the meetings.(2) It shall be the duty of the Chairperson to ensure that the decisions taken by the Centre are implemented.(3) The Chairperson shall exercise such other powers and perform such other duties as are assigned to him under this Act.(4) The Centre shall meet at least four times a year and follow such procedure in its meetings including quorum at such meetings in such manner as may be specified by the regulations.(5) All questions which come up before any meeting of the Centre shall be--
(a) decided by a majority of votes by the Members present and voting, and in the event of an equality of votes, the Chairperson or in his absence, the person presiding, shall have a casting vote;
(b) dealt with as expeditiously as possible and the Centre shall dispose of the same within a period of sixty days from the date of receipt of the application:
Provided that where any such application could not be disposed of within the said period of sixty days, the Centre shall record its reasons in writing for not disposing of the application within that period.(6) The Chairperson may invite any expert, not being a Member, to attend the meetings of the Centre, but such invitee shall not be entitled to vote at the meeting. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49400§ionno=21&orderno=21 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 21 | Chief Executive Officer | (1) There shall be a Chief Executive Officer of the Centre who shall be responsible for day-to-day administration of the Centre and for this purpose, he shall maintain liaison with the Centre and the Secretariat.
(2) The appointment, qualifications and the terms and conditions of services of the Chief Executive Officer shall be such as may be specified by the regulations.
(3) The Chief Executive Officer shall exercise such powers and discharge such functions as may be specified by the regulations or as may be delegated to him by the Centre. | 0 | Chief Executive Officer (1) There shall be a Chief Executive Officer of the Centre who shall be responsible for day-to-day administration of the Centre and for this purpose, he shall maintain liaison with the Centre and the Secretariat.(2) The appointment, qualifications and the terms and conditions of services of the Chief Executive Officer shall be such as may be specified by the regulations.(3) The Chief Executive Officer shall exercise such powers and discharge such functions as may be specified by the regulations or as may be delegated to him by the Centre. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49401§ionno=22&orderno=22 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 22 | Delegation of powers | The Centre may, for the purpose of discharging of its powers, functions and duties, by general or special order in writing, specify the powers and duties conferred or imposed upon the Centre by or under this Act (except the power to make regulation) which may also be exercised or performed by the Chief Executive Officer or any officer or officers of the Centre and the conditions and restrictions, if any, subject to which the powers and duties may be exercised and performed. | 0 | Delegation of powers The Centre may, for the purpose of discharging of its powers, functions and duties, by general or special order in writing, specify the powers and duties conferred or imposed upon the Centre by or under this Act (except the power to make regulation) which may also be exercised or performed by the Chief Executive Officer or any officer or officers of the Centre and the conditions and restrictions, if any, subject to which the powers and duties may be exercised and performed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49402§ionno=23&orderno=23 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 23 | Secretariat | (1) There shall be a Secretariat to the Centre consisting of--
(a) Registrar, who shall supervise the activities of the Centre;
(b) Counsel, dealing with the matters relating to domestic and international arbitration; and (c) such number of other officers and employees as may be prescribed.
(2) The qualifications, experience, method of selection and the functions of the Registrar, Counsel and other officers and employees shall be such as may be prescribed. | 0 | Secretariat (1) There shall be a Secretariat to the Centre consisting of--
(a) Registrar, who shall supervise the activities of the Centre;
(b) Counsel, dealing with the matters relating to domestic and international arbitration; and (c) such number of other officers and employees as may be prescribed.(2) The qualifications, experience, method of selection and the functions of the Registrar, Counsel and other officers and employees shall be such as may be prescribed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49403§ionno=24&orderno=24 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 24 | Grants by Central Government | The Central Government may, after due appropriation made by Parliament by law in this behalf, pay to the Centre in each financial year such sums of money and in such manner as it may think fit for being utilised for the purposes of this Act. | 0 | Grants by Central Government The Central Government may, after due appropriation made by Parliament by law in this behalf, pay to the Centre in each financial year such sums of money and in such manner as it may think fit for being utilised for the purposes of this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49404§ionno=25&orderno=25 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 25 | Fund of Centre | (1) The Centre shall maintain a Fund to which shall be credited,--
(a) all monies provided by the Central Government;
(b) all fees and other charges received during or in connection with the arbitration, conciliation, mediation or other proceedings;
(c) all monies received by the Centre for the facilities provided by it to the parties;
(d) all monies received by the Centre in the form of donations, grants, contributions and income from other sources; and
(e) the amount received from the investment income.
(2) All monies credited to the Fund shall be deposited in such banks or invested in such manner as may be decided by the Centre.
(3) The Fund shall be applied towards meeting the salaries and other allowances of Members and the expenses of the Centre including expenses incurred in the exercise of its powers and discharge of its duties under this Act. | 0 | Fund of Centre (1) The Centre shall maintain a Fund to which shall be credited,--
(a) all monies provided by the Central Government;
(b) all fees and other charges received during or in connection with the arbitration, conciliation, mediation or other proceedings;
(c) all monies received by the Centre for the facilities provided by it to the parties;
(d) all monies received by the Centre in the form of donations, grants, contributions and income from other sources; and
(e) the amount received from the investment income.(2) All monies credited to the Fund shall be deposited in such banks or invested in such manner as may be decided by the Centre.(3) The Fund shall be applied towards meeting the salaries and other allowances of Members and the expenses of the Centre including expenses incurred in the exercise of its powers and discharge of its duties under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49405§ionno=26&orderno=26 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 26 | Accounts and audit | (1) The Centre shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Centre shall be audited by the Comptroller and Auditor General of India and any expenditure incurred by him in connection with such audit shall be payable by the Centre to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Centre shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts, and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Centre.
(4) The accounts of the Centre as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and the Central Government shall cause the same to be laid before each House of Parliament. | 0 | Accounts and audit (1) The Centre shall maintain proper accounts and other relevant records and prepare an annual statement of accounts, including the balance sheet, in such form and manner as may be prescribed in consultation with the Comptroller and Auditor-General of India.(2) The accounts of the Centre shall be audited by the Comptroller and Auditor General of India and any expenditure incurred by him in connection with such audit shall be payable by the Centre to the Comptroller and Auditor-General of India.(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Centre shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts, and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Centre.(4) The accounts of the Centre as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and the Central Government shall cause the same to be laid before each House of Parliament. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49406§ionno=27&orderno=27 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 27 | Assessment of assets and liabilities of undertaking | The assets and liabilities in relation to any undertaking under this Act shall be caused to be assessed by any agency authorised by the Comptroller and Auditor-General of India in such manner as may be specified by him and any payment on a claim to be made in relation thereto shall be settled by him between the Society and the Central Government and shall be paid by the Society or the Central Government, as the case may be, in the manner as may be specified by the Comptroller and Auditor-General of India. | 0 | Assessment of assets and liabilities of undertaking The assets and liabilities in relation to any undertaking under this Act shall be caused to be assessed by any agency authorised by the Comptroller and Auditor-General of India in such manner as may be specified by him and any payment on a claim to be made in relation thereto shall be settled by him between the Society and the Central Government and shall be paid by the Society or the Central Government, as the case may be, in the manner as may be specified by the Comptroller and Auditor-General of India. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49407§ionno=28&orderno=28 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 28 | Chamber of Arbitration | (1) The Centre shall, establish a Chamber of Arbitration which shall empanel the Arbitrators and also scrutinise the applications for admission in the panel of reputed arbitrators to maintain a permanent panel of arbitrators.
(2) The Chamber of Arbitration shall consist of experienced arbitration practitioners of repute, at national and international level and persons having wide experience in the area of alternative dispute resolution and conciliation.
(3) The Centre shall by regulations lay down the criteria for admission to the panel of the cadre so as to maintain a pool of reputed arbitrators having expertise in international commercial arbitration and arbitration other than international commercial arbitration.
(4) The Registrar to the Secretariat of the Centre shall act as the Member-Secretary to the Chamber of Arbitration. | 0 | Chamber of Arbitration (1) The Centre shall, establish a Chamber of Arbitration which shall empanel the Arbitrators and also scrutinise the applications for admission in the panel of reputed arbitrators to maintain a permanent panel of arbitrators.(2) The Chamber of Arbitration shall consist of experienced arbitration practitioners of repute, at national and international level and persons having wide experience in the area of alternative dispute resolution and conciliation.(3) The Centre shall by regulations lay down the criteria for admission to the panel of the cadre so as to maintain a pool of reputed arbitrators having expertise in international commercial arbitration and arbitration other than international commercial arbitration.(4) The Registrar to the Secretariat of the Centre shall act as the Member-Secretary to the Chamber of Arbitration. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49408§ionno=29&orderno=29 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 29 | Arbitration Academy | (1) The Centre may establish an Arbitration Academy---
(a) to train the arbitrators, particularly in the area of international commercial arbitration to compete on par with the reputed international arbitral institutions;
(b) to conduct research in the area of alternative dispute resolution and allied areas; and (c) to give suggestions for achieving the objectives of the Act.
(2) For the purposes of sub-section (1), there may be constituted a permanent three member committee in order to suggest and to submit a report to the Centre with respect to the amendments, if any, necessary to the rules and regulations made under this Act. | 0 | Arbitration Academy (1) The Centre may establish an Arbitration Academy---
(a) to train the arbitrators, particularly in the area of international commercial arbitration to compete on par with the reputed international arbitral institutions;
(b) to conduct research in the area of alternative dispute resolution and allied areas; and (c) to give suggestions for achieving the objectives of the Act.(2) For the purposes of sub-section (1), there may be constituted a permanent three member committee in order to suggest and to submit a report to the Centre with respect to the amendments, if any, necessary to the rules and regulations made under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49409§ionno=30&orderno=30 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 30 | Power to make rules | (1) The Central Government may, by notification, make rules to carry out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may make provision for.
(a) the terms and conditions and the salaries and allowances payable to the Chairperson and Full-time Members under sub-section (2) of section 6;
(b) the travelling and other allowances payable to the Part-time Members under sub-section (4) of section 6;
(c) the composition and functions of the Committees referred to in sub-section (2) of section 19;
(d) the number of officers and employees of the Secretariat of the Centre under clause (c) of sub-section (1) of section 23;
(e) the qualifications, experience, method of selection and the functions of the Registrar, Counsel and other officers and employees of the Centre under sub-section (2) of section 23;
(f) annual statement of accounts, including the balance sheet under sub-section (1) of section 26; and
(g) any other matter in respect of which provision is to be made or may be made under this Act. | 0 | Power to make rules (1) The Central Government may, by notification, make rules to carry out the provisions of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, such rules may make provision for.(a) the terms and conditions and the salaries and allowances payable to the Chairperson and Full-time Members under sub-section (2) of section 6;
(b) the travelling and other allowances payable to the Part-time Members under sub-section (4) of section 6;
(c) the composition and functions of the Committees referred to in sub-section (2) of section 19;
(d) the number of officers and employees of the Secretariat of the Centre under clause (c) of sub-section (1) of section 23;
(e) the qualifications, experience, method of selection and the functions of the Registrar, Counsel and other officers and employees of the Centre under sub-section (2) of section 23;
(f) annual statement of accounts, including the balance sheet under sub-section (1) of section 26; and
(g) any other matter in respect of which provision is to be made or may be made under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49410§ionno=31&orderno=31 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 31 | Power to make regulations | (1) The Centre may, with the previous approval of the Central Government, by notification, make regulations consistent with this Act and the rules made thereunder to provide for all matters for which provision is necessary or expedient for the purposes of giving effect to the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may make provision for--
(a) the time and place and the rules of procedure to be observed in regard to the transaction of business of the Committee at the meetings including the quorum under sub-section (3) of section 19;
(b) the time and place and rules of procedure in regard to the transaction of business of the Centre or any Committee including the quorum at the meeting under sub-section (4) of section 20;
(c) the appointment, qualifications and the terms and conditions of service of the Chief Executive Officer under sub-section (2) of section 21;
(d) the powers and functions of the Chief Executive Officer under sub-section (3) of section 21;
(e) the criteria for admission to the panel of reputed arbitrators under sub-section (3) of section 28; and
(f) any other matter in respect of which provision, in the opinion of the Centre, is necessary for the performance of its functions under this Act. | 0 | Power to make regulations (1) The Centre may, with the previous approval of the Central Government, by notification, make regulations consistent with this Act and the rules made thereunder to provide for all matters for which provision is necessary or expedient for the purposes of giving effect to the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may make provision for--
(a) the time and place and the rules of procedure to be observed in regard to the transaction of business of the Committee at the meetings including the quorum under sub-section (3) of section 19;
(b) the time and place and rules of procedure in regard to the transaction of business of the Centre or any Committee including the quorum at the meeting under sub-section (4) of section 20;
(c) the appointment, qualifications and the terms and conditions of service of the Chief Executive Officer under sub-section (2) of section 21;
(d) the powers and functions of the Chief Executive Officer under sub-section (3) of section 21;
(e) the criteria for admission to the panel of reputed arbitrators under sub-section (3) of section 28; and
(f) any other matter in respect of which provision, in the opinion of the Centre, is necessary for the performance of its functions under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49411§ionno=32&orderno=32 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 32 | Laying of rules and regulations | Every rule and regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation. | 0 | Laying of rules and regulations Every rule and regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49412§ionno=33&orderno=33 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 33 | Protection of action taken in good faith | No suit, prosecution or other legal proceedings shall lie against the Centre, the Chairperson or Members or its employees and arbitrators for anything which is in good faith done or intended to be done under this Act or the rules or regulations made thereunder. | 0 | Protection of action taken in good faith No suit, prosecution or other legal proceedings shall lie against the Centre, the Chairperson or Members or its employees and arbitrators for anything which is in good faith done or intended to be done under this Act or the rules or regulations made thereunder. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49413§ionno=34&orderno=34 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 34 | Power to remove difficulty | (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty:
Provided that no such order shall be made under this section after the expiry of a period of two years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament. | 0 | Power to remove difficulty (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty:
Provided that no such order shall be made under this section after the expiry of a period of two years from the date of commencement of this Act.(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_3_46_00012_A2019-17_1564468638143§ionId=49414§ionno=35&orderno=35 | 2019-07-26T00:00:00 | The New Delhi International Arbitration Centre Act, 2019 | An Act to provide for the establishment and incorporation of the New Delhi International Arbitration Centre for the purpose of creating an independent and autonomous regime for institutionalised arbitration and for acquisition and transfer of the undertakings of the International Centre for Alternative Dispute Resolution and to vest such undertakings in the New Delhi International Arbitration Centre for the better management of arbitration so as to make it a hub for institutional arbitration and to declare the New Delhi International Arbitration Centre to be an institution of national importance and for matters connected therewith or incidental thereto. | 201917 | Ministry of Law and Justice | 35 | Repeal and savings | (1) The New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the New Delhi International Arbitration Centre Ordinance, 2019 (Ord. 10 of 2019), shall be deemed to have been done or taken under the provisions of this Act. | 0 | Repeal and savings (1) The New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019) is hereby repealed.(2) Notwithstanding such repeal, anything done or any action taken under the New Delhi International Arbitration Centre Ordinance, 2019 (Ord.10 of 2019), shall be deemed to have been done or taken under the provisions of this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49369§ionno=1&orderno=1 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 1 | Short title and commencement | (1) This Act may be called the Central Educational Institutions (Reservation in Teachers' Cadre) Act, 2019.
(2) It shall be deemed to have come into force on the 7th day of March, 2019. | 0 | Short title and commencement (1) This Act may be called the Central Educational Institutions (Reservation in Teachers' Cadre) Act, 2019.(2) It shall be deemed to have come into force on the 7th day of March, 2019. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49370§ionno=2&orderno=2 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 2 | Definitions | In this Act, unless the context otherwise requires,—
(a) “appropriate authority” means the University Grants Commission established under the University Grants Commission Act, 1956 (3 of 1956), or any other authority or body established by or under a Central Act for the determination, coordination or maintenance of the standards of higher education in any Central Educational Institution;
(b) “branch of study” means a branch of study leading to three principal levels of qualifications at bachelors (under graduate), masters (post graduate) and doctoral levels;
(c) “Central Educational Institution”means—
(i) a University established or incorporated by or under a Central Act;
(ii) an institution of national importance established by an Act of Parliament;
(iii) an institution, declared as an institution deemed to be University under section 3 of the University Grants Commission Act, 1956 (3 of 1956),, and maintained by or receiving aid from the Central Government;
(iv) an institution maintained by or receiving aid from the Central Government, whether directly or indirectly, and affiliated to an institution referred to in sub-clause (i) or sub-clause (ii), or a constituent unit of an institution referred to in sub-clause (iii); and
(v) an educational institution established by the Central Government under the Societies Registration Act, 1860 (21 of 1860);
(d) “direct recruitment” means the process of appointing faculty by inviting applications against public advertisement from persons eligible to teach in aCentral Educational Institution;
(e) “economically weaker sections” means such weaker sections as are referred to in Explanation to clause (6) of article 15 of the Constitution;
(f) “faculty” means the faculty of a Central Educational Institution;
(g) “Minority Educational Institution” means an institution established and administered by the minorities under clause (1) of article 30 of the Constitution and so declared by an Act of Parliament or by the Central Government or declared as a Minority Educational Institution under the National Commission for Minority Educational Institutions Act,2004 (2 of 2005);
(h) “sanctioned strength” means the number of posts in teachers’ cadre approved by the appropriate authority;
(i) “Scheduled Castes” means the Scheduled Castes notified under article 341 of the Constitution;br
(j) “Scheduled Tribes” means the Scheduled Tribes notified under article 342 of the Constitution;br
(k) “socially and educationally backward classes” means such backward classes as are so deemed under article 342 A of the Constitution;br
(l) “teachers’ cadre” means a class of all the teachers of a Central Educational Institution, regardless of the branch of study or faculty, who are remunerated at the same grade of pay, excluding any allowance or bonus. | 0 | Definitions In this Act, unless the context otherwise requires,—
(a) “appropriate authority” means the University Grants Commission established under the University Grants Commission Act, 1956 (3 of 1956), or any other authority or body established by or under a Central Act for the determination, coordination or maintenance of the standards of higher education in any Central Educational Institution;
(b) “branch of study” means a branch of study leading to three principal levels of qualifications at bachelors (under graduate), masters (post graduate) and doctoral levels;
(c) “Central Educational Institution”means—
(i) a University established or incorporated by or under a Central Act;
(ii) an institution of national importance established by an Act of Parliament;
(iii) an institution, declared as an institution deemed to be University under section 3 of the University Grants Commission Act, 1956 (3 of 1956),, and maintained by or receiving aid from the Central Government;
(iv) an institution maintained by or receiving aid from the Central Government, whether directly or indirectly, and affiliated to an institution referred to in sub-clause (i) or sub-clause (ii), or a constituent unit of an institution referred to in sub-clause (iii); and
(v) an educational institution established by the Central Government under the Societies Registration Act, 1860 (21 of 1860);
(d) “direct recruitment” means the process of appointing faculty by inviting applications against public advertisement from persons eligible to teach in aCentral Educational Institution;
(e) “economically weaker sections” means such weaker sections as are referred to in Explanation to clause (6) of article 15 of the Constitution;
(f) “faculty” means the faculty of a Central Educational Institution;
(g) “Minority Educational Institution” means an institution established and administered by the minorities under clause (1) of article 30 of the Constitution and so declared by an Act of Parliament or by the Central Government or declared as a Minority Educational Institution under the National Commission for Minority Educational Institutions Act,2004 (2 of 2005);
(h) “sanctioned strength” means the number of posts in teachers’ cadre approved by the appropriate authority;
(i) “Scheduled Castes” means the Scheduled Castes notified under article 341 of the Constitution;br
(j) “Scheduled Tribes” means the Scheduled Tribes notified under article 342 of the Constitution;br
(k) “socially and educationally backward classes” means such backward classes as are so deemed under article 342 A of the Constitution;br
(l) “teachers’ cadre” means a class of all the teachers of a Central Educational Institution, regardless of the branch of study or faculty, who are remunerated at the same grade of pay, excluding any allowance or bonus. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49371§ionno=3&orderno=3 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 3 | Reservation of posts in recruitments by Central Educational Institutions | (1) Notwithstanding anything in any other law for the time being in force, there shall be reservation of posts in direct recruitment out of the sanctioned strength in teachers' cadre in a Central Educational Institution to the extent and in the manner as may be specified by the Central Government by notification in the Official Gazette.
(2) For the purpose of reservation of posts, a Central Educational Institution shall be regarded as one unit. | 0 | Reservation of posts in recruitments by Central Educational Institutions (1) Notwithstanding anything in any other law for the time being in force, there shall be reservation of posts in direct recruitment out of the sanctioned strength in teachers' cadre in a Central Educational Institution to the extent and in the manner as may be specified by the Central Government by notification in the Official Gazette.(2) For the purpose of reservation of posts, a Central Educational Institution shall be regarded as one unit. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49372§ionno=4&orderno=4 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 4 | Act not to apply in certain cases | The provisions of section 3 shall not apply to
(a) the institutions of excellence, research institutions, institutions of national and strategic importance specified in the Schedule to this Act;
(b) a Minority Educational Institution.
(2) The Central Government may, by notification in the Official Gazette, amend the Schedule referred to in clause (a) of sub-section (1) from time to time. | 0 | Act not to apply in certain cases The provisions of section 3 shall not apply to
(a) the institutions of excellence, research institutions, institutions of national and strategic importance specified in the Schedule to this Act;
(b) a Minority Educational Institution.(2) The Central Government may, by notification in the Official Gazette, amend the Schedule referred to in clause (a) of sub-section (1) from time to time. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49373§ionno=5&orderno=5 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 5 | Laying of notifications before Parliament | Every notification made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be made, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. | 0 | Laying of notifications before Parliament Every notification made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be made, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_9_30_00043_201910_1562758090123§ionId=49374§ionno=6&orderno=6 | 2019-07-09T00:00:00 | The Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019 | An Act to provide for the reservation of posts in appointments by direct recruitment of persons belonging to the Scheduled Castes, the Scheduled Tribes, the socially and educationally backward classes and the economically weaker sections, to teachers cadre in certain Central Educational Institutions established, maintained or aided by the Central Government, and for matters connected therewith or incidental thereto. | 201910 | Ministry of Human Resource Development | 6 | Repeal and savings | (1) The Central Educational Institutions (Reservation in Teachers' Cadre) Ordinance, 2019 (Ord. 13 of 2019) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act. | 0 | Repeal and savings (1) The Central Educational Institutions (Reservation in Teachers' Cadre) Ordinance, 2019 (Ord.13 of 2019) is hereby repealed.(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=43585§ionno=1&orderno=1 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 1 | Short title and extent | (1) This Act may be called the Epidemic Diseases Act, 1897.
1[(2) It extends to the whole of India 2***] 3* * *
4* * * * *1. Subs. by the A.0. 1950.
2. The words, figures and letters "except the territories which, immediately before the 1st November, 1956, were comprised in Part B States" omitted by Act 34 of 2020, s. 2 (w.e.f. 22-4-2020).
3. The word "and" rep. by Act 10 of 1914, s. 3 and the Second Schedule.
4. Sub-section (3) rep. by s. 3 and the Second Schedule, ibid. | 0 | Short title and extent (1) This Act may be called the Epidemic Diseases Act, 1897.1[(2) It extends to the whole of India 2***] 3* * *
4* * * * *1.Subs.by the A.0.1950.2.The words, figures and letters "except the territories which, immediately before the 1st November, 1956, were comprised in Part B States" omitted by Act 34 of 2020, s.2 (w.e.f.22-4-2020).3.The word "and" rep.by Act 10 of 1914, s.3 and the Second Schedule.4.Sub-section (3) rep.by s.3 and the Second Schedule, ibid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50452§ionno=1A&orderno=2 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 1A | Definitions | 1[1A. Definitions.--In this, unless the context otherwise requires,--
(a) "act of violence" includes any of the following acts committed by any person against a healthcare service personnel serving during an epidemic, which causes or may cause--
(i) harassment impacting the living or working conditions of such healthcare service personnel and preventing him from discharging his duties;
(ii) harm, injury, hurt, intimidation or danger to the life of such healthcare service personnel, either within the premises of a clinical establishment or otherwise;
(iii) obstruction or hindrance to such healthcare service personnel in the discharge of his duties, either within the premises of a clinical establishment or otherwise; or
(iv) loss or damage to any property or documents in the custody of, or in relation to, such healthcare service personnel;
(b) "healthcare service personnel" means a person who while carrying out his duties in relation to epidemic related responsibilities, may come in direct contact with affected patients and thereby is at the risk of being impacted by such disease, and includes--
(i) any public and clinical healthcare provider such as doctor, nurse, paramedical worker and community health worker;
(ii) any other person empowered under the Act to take measures to prevent the outbreak of the disease or spread thereof; and
(iii) any person declared as such by the State Government, by notification in the Official Gazette;
(c) "property" includes--
(i) a clinical establishment as defined in the Clinical Establishments (Registration and Regulation) Act, 2010 (23 of 2010);
(ii) any facility identified for quarantine and isolation of patients during an epidemic;
(iii) a mobile medical unit; and
(iv) any other property in which a healthcare service personnel has direct interest in relating to the epidemic;
(d) the words and expressions used herein and not defined, but defined in the Indian Ports Act, 1908 (15 of 1908), the Aircraft Act, 1934 (22 of 1934) or the Land Ports Authority of India Act, 2010 (31 of 2010), as the case may be, shall have the same meaning as assign ed to them in that Act.]1. Ins. by Act 34 of 2020, s. 3 (w.e.f. 22-4-2020) | 0 | Definitions 1[1A.Definitions.--In this, unless the context otherwise requires,--
(a) "act of violence" includes any of the following acts committed by any person against a healthcare service personnel serving during an epidemic, which causes or may cause--
(i) harassment impacting the living or working conditions of such healthcare service personnel and preventing him from discharging his duties;
(ii) harm, injury, hurt, intimidation or danger to the life of such healthcare service personnel, either within the premises of a clinical establishment or otherwise;
(iii) obstruction or hindrance to such healthcare service personnel in the discharge of his duties, either within the premises of a clinical establishment or otherwise; or
(iv) loss or damage to any property or documents in the custody of, or in relation to, such healthcare service personnel;
(b) "healthcare service personnel" means a person who while carrying out his duties in relation to epidemic related responsibilities, may come in direct contact with affected patients and thereby is at the risk of being impacted by such disease, and includes--
(i) any public and clinical healthcare provider such as doctor, nurse, paramedical worker and community health worker;
(ii) any other person empowered under the Act to take measures to prevent the outbreak of the disease or spread thereof; and
(iii) any person declared as such by the State Government, by notification in the Official Gazette;
(c) "property" includes--
(i) a clinical establishment as defined in the Clinical Establishments (Registration and Regulation) Act, 2010 (23 of 2010);
(ii) any facility identified for quarantine and isolation of patients during an epidemic;
(iii) a mobile medical unit; and
(iv) any other property in which a healthcare service personnel has direct interest in relating to the epidemic;
(d) the words and expressions used herein and not defined, but defined in the Indian Ports Act, 1908 (15 of 1908), the Aircraft Act, 1934 (22 of 1934) or the Land Ports Authority of India Act, 2010 (31 of 2010), as the case may be, shall have the same meaning as assign ed to them in that Act.]1.Ins.by Act 34 of 2020, s.3 (w.e.f.22-4-2020) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=43586§ionno=2&orderno=3 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 2 | Power to take special measures and prescribe regulations as to dangerous epidemic disease | 12. Power to take special measures and prescribe regulations as to dangerous epidemic disease.--(1) When at any time the 2[State Government] is satisfied that 2[the State] or any part thereof is visited by, or threatened with, an outbreak of any dangerous epidemic disease, the 3[State Government], if 4[it] thinks that the ordinary provisions of the law for the time being in force are insufficient for the purpose, may take, or require or empower any person to take, such me asures and, by public notice, prescribe such temporary regulations to be observed by the public or by any person or class of persons as 4[it] shall deem necessary to prevent the outbreak of such disease or the spread thereof, and may determine in what manner and by whom any expenses incurred (including compensation if any) shall be defrayed.
(2) In particular and without prejudice to the generality of the foregoing provisions, the 2[State Government] may take measures and prescribe regulations for--
5* * * * *
(b) the inspection of persons travelling by railway or otherwise, and the segregation, in hospital, temporary accommodation or otherwise, of persons suspected by the inspecting officer of being infected with any such disease.
6* * * * *1. For Notifications issued under this section, see different local Rules and Orders.
2. Subs. by the A.O. 1937, for "G.G. in C."
3. Subs., ibid., for "India".
4. Subs., ibid., for "he".
5. Paragraph (a) omitted, ibid.
6. Sub-section (3) omitted by Act 38 of 1920, s. 2 and the First Schedule. | 0 | Power to take special measures and prescribe regulations as to dangerous epidemic disease 12.Power to take special measures and prescribe regulations as to dangerous epidemic disease.--(1) When at any time the 2[State Government] is satisfied that 2[the State] or any part thereof is visited by, or threatened with, an outbreak of any dangerous epidemic disease, the 3[State Government], if 4[it] thinks that the ordinary provisions of the law for the time being in force are insufficient for the purpose, may take, or require or empower any person to take, such me asures and, by public notice, prescribe such temporary regulations to be observed by the public or by any person or class of persons as 4[it] shall deem necessary to prevent the outbreak of such disease or the spread thereof, and may determine in what manner and by whom any expenses incurred (including compensation if any) shall be defrayed.(2) In particular and without prejudice to the generality of the foregoing provisions, the 2[State Government] may take measures and prescribe regulations for--
5* * * * *
(b) the inspection of persons travelling by railway or otherwise, and the segregation, in hospital, temporary accommodation or otherwise, of persons suspected by the inspecting officer of being infected with any such disease.6* * * * *1.For Notifications issued under this section, see different local Rules and Orders.2.Subs.by the A.O.1937, for "G.G.in C."
3.Subs., ibid., for "India".4.Subs., ibid., for "he".5.Paragraph (a) omitted, ibid.6.Sub-section (3) omitted by Act 38 of 1920, s.2 and the First Schedule. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=43587§ionno=2A&orderno=4 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 2A | Powers of Central Government | 1 [2A. Powers of Central Government.--When the Central Government is satisfied that India or any part thereof is visited by, or threatened with, an outbreak of any dangerous epidemic disease and that the ordinary provisions of the law for the time being in force are insuffici ent to prevent the outbreak of such disease or the spread thereof, the Central Government may take measures and prescribe regulations for the inspection of any ship or vessel leaving or arriving at any port in 2[the territories to which this Act extends] and for such detention thereof, or of any person intending to sail therein, or arriving thereby, as may be necessary.]1 Ins. by Act 38 of 1920, s. 2 and the First Schedule. Earlier substituted by the A.O.1937.
2. Subs. by the Adaptation of Laws (No.2) Order, 1956, for "a Part A State or a Part C State". | 0 | Powers of Central Government 1 [2A.Powers of Central Government.--When the Central Government is satisfied that India or any part thereof is visited by, or threatened with, an outbreak of any dangerous epidemic disease and that the ordinary provisions of the law for the time being in force are insuffici ent to prevent the outbreak of such disease or the spread thereof, the Central Government may take measures and prescribe regulations for the inspection of any ship or vessel leaving or arriving at any port in 2[the territories to which this Act extends] and for such detention thereof, or of any person intending to sail therein, or arriving thereby, as may be necessary.]1 Ins.by Act 38 of 1920, s.2 and the First Schedule.Earlier substituted by the A.O.1937.2.Subs.by the Adaptation of Laws (No.2) Order, 1956, for "a Part A State or a Part C State". |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50453§ionno=2B&orderno=5 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 2B | Prohibition of violence against healthcare service personnel and damage to property | 1[2B. Prohibition of violence against healthcare service personnel and damage to property.--No person shall indulge in any act of violence against a healthcare service personnel or cause any damage or loss to any property during an epidemic.]1. Ins. by Act 34 of 2020, s. 5 (w.e.f. 22-4-2020). | 0 | Prohibition of violence against healthcare service personnel and damage to property 1[2B.Prohibition of violence against healthcare service personnel and damage to property.--No person shall indulge in any act of violence against a healthcare service personnel or cause any damage or loss to any property during an epidemic.]1.Ins.by Act 34 of 2020, s.5 (w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=43588§ionno=3&orderno=6 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3 | Penalty | 1[(1)] Any person disobeying any regulation or order made under this Act shall be deemed to have committed an offence punishable under section 188 of the Indian Penal Code (45 of 1860).
2[(2) Whoever,--
(i) commits or abets the commission of an act of violence against a healthcare service personnel; or
(ii) abets or cause damage or loss to any property,
shall be punished with imprisonment for a term which shall not be less than three months, but which may extend to five years, and with fine, which shall not be less than fifty thousand rupees, but which may extend to two lakh rupees.
(3) Whoever, while committing an act of violence against a healthcare service personnel, causes grievous hurt as defined in section 320 of the Indian Penal Code (45 of 1860) to such person, shall be punished with imprisonment for a term which shall not be less than six months, but which may extend to seven years and with fine, which shall not be less than one lakh rupees, but which may extend to five lakh rupees.]1. Section 3 renumbered as sub-section (1) thereof by Act 34 of 2020, s. 6 (w.e.f. 22-4-2020).
2. Ins. by Act 34 of 2020, s. 6 (w.e.f. 22-4-2020). | 0 | Penalty 1[(1)] Any person disobeying any regulation or order made under this Act shall be deemed to have committed an offence punishable under section 188 of the Indian Penal Code (45 of 1860).2[(2) Whoever,--
(i) commits or abets the commission of an act of violence against a healthcare service personnel; or
(ii) abets or cause damage or loss to any property,
shall be punished with imprisonment for a term which shall not be less than three months, but which may extend to five years, and with fine, which shall not be less than fifty thousand rupees, but which may extend to two lakh rupees.(3) Whoever, while committing an act of violence against a healthcare service personnel, causes grievous hurt as defined in section 320 of the Indian Penal Code (45 of 1860) to such person, shall be punished with imprisonment for a term which shall not be less than six months, but which may extend to seven years and with fine, which shall not be less than one lakh rupees, but which may extend to five lakh rupees.]1.Section 3 renumbered as sub-section (1) thereof by Act 34 of 2020, s.6 (w.e.f.22-4-2020).2.Ins.by Act 34 of 2020, s.6 (w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50454§ionno=3A&orderno=7 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3A | Cognizance, investigation and trial of offences | 1[3A. Cognizance, investigation and trial of offences.--Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),--
(i) an offence punishable under sub-section (2) or sub-section (3) of section 3 shall be cognizable and non-bailable;
(ii) any case registered under sub-section (2) or sub-section (3) of section 3 shall be investigated by a police officer not below the rank of Inspector;
(iii) investigation of a case under sub-section (2) or sub-section (3) of section 3 shall be completed within a period of thirty days from the date of registration of the First Information Report;
(iv) in every inquiry or trial of a case under sub-section (2) or sub-section (3) of section 3, the proceedings shall be held as expeditiously as possible, and in particular, when the examination of witnesses has once begun, the same shall be continued from day to day until all the witnessed in attendance have been examined, unless the Court finds the adjournment of the same beyond the following day to be necessary for reasons to be recorded, and an endeavor shall be made to ensure that the inquiry or trial is concluded within a period of one year:
Provided that where the trial is not concluded within the said period, the Judge shall record the reasons for not having done so:
Provided further that the said period may be extended by such further period, for reasons to be recorded in writing, but not exceeding six months at a time.]1. Ins. by s. 7, ibid. (w.e.f. 22-4-2020). | 0 | Cognizance, investigation and trial of offences 1[3A.Cognizance, investigation and trial of offences.--Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),--
(i) an offence punishable under sub-section (2) or sub-section (3) of section 3 shall be cognizable and non-bailable;
(ii) any case registered under sub-section (2) or sub-section (3) of section 3 shall be investigated by a police officer not below the rank of Inspector;
(iii) investigation of a case under sub-section (2) or sub-section (3) of section 3 shall be completed within a period of thirty days from the date of registration of the First Information Report;
(iv) in every inquiry or trial of a case under sub-section (2) or sub-section (3) of section 3, the proceedings shall be held as expeditiously as possible, and in particular, when the examination of witnesses has once begun, the same shall be continued from day to day until all the witnessed in attendance have been examined, unless the Court finds the adjournment of the same beyond the following day to be necessary for reasons to be recorded, and an endeavor shall be made to ensure that the inquiry or trial is concluded within a period of one year:
Provided that where the trial is not concluded within the said period, the Judge shall record the reasons for not having done so:
Provided further that the said period may be extended by such further period, for reasons to be recorded in writing, but not exceeding six months at a time.]1.Ins.by s.7, ibid.(w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50455§ionno=3B&orderno=8 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3B | Composition of certain offences | 1[3B. Composition of certain offences.--Where a person is prosecuted for committing an offence punishable under sub-section (2) of section 3, such offence may, with the permission of the Court, be compounded by the person against whom such act of violence is committed.]1. Ins. by s. 7, ibid. (w.e.f. 22-4-2020). | 0 | Composition of certain offences 1[3B.Composition of certain offences.--Where a person is prosecuted for committing an offence punishable under sub-section (2) of section 3, such offence may, with the permission of the Court, be compounded by the person against whom such act of violence is committed.]1.Ins.by s.7, ibid.(w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50456§ionno=3C&orderno=9 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3C | Presumption as to certain offences | 1[3C. Presumption as to certain offences.--Where a person is prosecuted for committing an offence punishable under sub-section (3) of section 3, the Court shall presume that such person has committed such offence, unless the contrary is proved.]1. Ins. by s. 7, ibid. (w.e.f. 22-4-2020). | 0 | Presumption as to certain offences 1[3C.Presumption as to certain offences.--Where a person is prosecuted for committing an offence punishable under sub-section (3) of section 3, the Court shall presume that such person has committed such offence, unless the contrary is proved.]1.Ins.by s.7, ibid.(w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50457§ionno=3D&orderno=10 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3D | Presumption of culpable mental state | 1[3D. Presumption of culpable mental state.--(1) In any prosecution for an offence under sub-section (3) of section 3 which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state, but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
(2) For the purposes of this section, a fact is said to be proved only when the Court believes it to exist beyond reasonable doubt and not merely when its existenc e is established by a preponderance of probability.
Explanation.--In this section, "culpable mental state" includes intention, motive, knowledge of a fact and the belief in, or reason to believe, a fact.1. Ins. by s. 7, ibid. (w.e.f. 22-4-2020). | 0 | Presumption of culpable mental state 1[3D.Presumption of culpable mental state.--(1) In any prosecution for an offence under sub-section (3) of section 3 which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state, but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.(2) For the purposes of this section, a fact is said to be proved only when the Court believes it to exist beyond reasonable doubt and not merely when its existenc e is established by a preponderance of probability.Explanation.--In this section, "culpable mental state" includes intention, motive, knowledge of a fact and the belief in, or reason to believe, a fact.1.Ins.by s.7, ibid.(w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=50458§ionno=3E&orderno=11 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 3E | Compensation for acts of violence | 1[3E. Compensation for acts of violence.--(1) In addition to the punishment provided for an offence under sub-section (2) or sub-section (3) of section 3, the person so convicted shall also be liable to pay, by way of compensation, such amount, as may be determined by the Court for causing hurt or grievous hurt to any healthcare service personnel.
(2) Notwithstanding the composition of an offence under section 3B, in case of damage to any property or loss caused, the compensation payable shall be twice the amount of fair market value of the damaged property or the loss caused, as may be determined by the Court.
(3) Upon failure to pay the compensation awarded under sub-sections (1) and (2), such amount shall be recovered as an arrear of land revenue under the Revenue Recovery Act, 1890 (1 of 1890).]1. Ins. by s. 7, ibid. (w.e.f. 22-4-2020). | 0 | Compensation for acts of violence 1[3E.Compensation for acts of violence.--(1) In addition to the punishment provided for an offence under sub-section (2) or sub-section (3) of section 3, the person so convicted shall also be liable to pay, by way of compensation, such amount, as may be determined by the Court for causing hurt or grievous hurt to any healthcare service personnel.(2) Notwithstanding the composition of an offence under section 3B, in case of damage to any property or loss caused, the compensation payable shall be twice the amount of fair market value of the damaged property or the loss caused, as may be determined by the Court.(3) Upon failure to pay the compensation awarded under sub-sections (1) and (2), such amount shall be recovered as an arrear of land revenue under the Revenue Recovery Act, 1890 (1 of 1890).]1.Ins.by s.7, ibid.(w.e.f.22-4-2020). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_12_13_00021_189703_1523337650143§ionId=43589§ionno=4&orderno=12 | 1897-02-04T00:00:00 | The Epidemic Diseases Act, 1897 | An Act to provide for the better prevention of the spread of Dangerous Epidemic Diseases. | 189703 | Ministry of Health and Family Welfare | 4 | Protection to persons acting under Act | No suit or other legal proceeding shall lie against any person for anything done or in good faith intended to be done under this Act. | 0 | Protection to persons acting under Act No suit or other legal proceeding shall lie against any person for anything done or in good faith intended to be done under this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33028§ionno=1&orderno=1 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 1 | Short title, extent and commencement | (1) This Act may be called the Central Sales Tax Act, 1956.
(2) It extends to the whole of India 1***
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.1. The words "except the State of Jammu and Kashmir" omitted by Act 5 of 1958, s. 2 (w.e.f. 1-10-1958).
2. 5th January, 1957, all sections except section 15, vide notification No. S.R.O. 78, dated 4th January, 1957, Gazette of India, Extra. 1957, Pt. II, Section 3, p.57; and section 15 with effect from 1st October, 1958, vide G.S.R. 897, dated 23rd September, 1958, Gazette of India, Extra. 1958, Pt. II, Section 3 (i), p. 476 | 0 | Short title, extent and commencement (1) This Act may be called the Central Sales Tax Act, 1956.(2) It extends to the whole of India 1***
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.1.The words "except the State of Jammu and Kashmir" omitted by Act 5 of 1958, s.2 (w.e.f.1-10-1958).2.5th January, 1957, all sections except section 15, vide notification No.S.R.O.78, dated 4th January, 1957, Gazette of India, Extra.1957, Pt.II, Section 3, p.57; and section 15 with effect from 1st October, 1958, vide G.S.R.897, dated 23rd September, 1958, Gazette of India, Extra.1958, Pt.II, Section 3 (i), p.476 |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 0 | Definitions In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.Explanation 1. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 1 | Definitions --Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 2 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 3 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 4 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 5 | Definitions Explanation 2. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 6 | Definitions --A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecat |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 7 | Definitions ion of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 8 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 9 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33029§ionno=2&orderno=2 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 2 | Definitions | In this Act, unless the context otherwise requires,--
(a) "appropriate State" means--
(i) in relation to a dealer who has one or more places of business situate in the same State, that State;
(ii) in relation to a dealer who has 1*** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory;
2* * * * *
3[(aa) "business" includes--
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(ab) "crossing the customs frontiers of India" means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities.
Explanation.--For the purposes of this clause, "customs station" and "customs authorities" shall have the same meanings as in the Customs Act, 1962 (52 of 1962);
4[(b) "dealer" means any person who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission remuneration or other valuable consideration, and includes--
(i) a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business;
(ii) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing, goods belonging to any principal whether disclosed or not; and
(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.
Explanation 1.--Every person who acts as an agent, in any State, of a dealer residing outside that State and buys, sells, supplies, or distributes, goods in the State or acts on behalf of such dealer as--
(i) a mercantile agent as defined in the Sale of Goods Act, 1930 (3 of 1930), or
(ii) an agent for handling of goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment,
and every local branch or office in a State of a firm registered outside that State or a company or other body corporate, the principal office or headquarters whereof is outside that State, shall be deemed to be a dealer for the purposes of this Act.
Explanation 2.--A Government which, whether or not in the course of business, buy, sells, supplies or distributes, goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall except in relation to any sale, supply or distribution or surplus, un-serviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purposes of this Act;]
5* * * * *
6[(d) "goods" means--
(i) petroleum crude;
(ii) high speed diesel;
(iii) motor spirit (commonly known as petrol);
(iv) natural gas;
(v) aviation turbine fuel; and
(vi) alcoholic liquor for human consumption;]
7[(dd) "place of business" includes--
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) "prescribed" means prescribed by rules made under this Act;
(f) "registered dealer" means a dealer who is registered under section 7;
8[(g) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,--
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by installments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration,
but does not include a mortgage or hypothecation of or a charge or pledge on goods;]
(h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged:
9[Provided that in the case of a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, the sale price of such goods shall be determined in the prescribed manner by making such deduction from the total consideration for the works contract as may be prescribed and such price shall be deemed to be the sale price for the purposes of this clause.]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1. The words "one or more" omitted by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
2. The Explanation omitted by s. 2, ibid. (w.e.f. 1-10-1958).
3. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076).
4. Subs. by Act 103 of 1976, s. 2, for cl. (b) (w.e.f. 7-9-1976).
5 Clause (c) omitted by Act 18 of 2017, s. 13 (w.e.f. 1-7-2017).
6. Subs. by Act 18 of 2017, s. 13, for clause (d) (w.e.f. 1-7-2017).
7. Ins. by Act 31 of 1958, s. 2 (w.e.f. 1-10-1958).
8. Subs. by Act 20 of 2002, s. 150, for clause (g) (w.e.f. 11-5-2002).
9. The proviso ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005).
10. Subs. by s. 89, ibid., for clause (i) (w.e.f. 13-5-2005).
11 Subs. by Act 28 of 1969, s. 2, for "and determined in the prescribed manner" (w.e.f. 30-8-1969).
12. Ins. by Act 18 of 2005, s. 89 (w.e.f. 13-5-2005). | 10 | Definitions ]
10 [(i) "sales tax law" means any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in that behalf, and "general sales tax law" means the law for the time being in force in any State or part thereof which provides for the levy of tax on the sale or purchase of goods generally and includes value added tax law;]
(j) "turnover" used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period 11[and determined in accordance with the provisions of this Act and the rules made thereunder;]
12[(ja) "works contract" means a contract for carrying out any work which included assembling, construction, building, altering, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;]
(k) "year", in relation to a dealer, means the year applicable in relation to him under the general sales tax law of the appropriate State, and where there is no such year applicable, the financial year.1.The words "one or more" omitted by Act 31 of 1958, s.2 (w.e.f.1-10-1958).2.The Explanation omitted by s.2, ibid.(w.e.f.1-10-1958).3.Ins.by Act 103 of 1976, s.2 (w.e.f.7-9-1076).4.Subs.by Act 103 of 1976, s.2, for cl.(b) (w.e.f.7-9-1976).5 Clause (c) omitted by Act 18 of 2017, s.13 (w.e.f.1-7-2017).6.Subs.by Act 18 of 2017, s.13, for clause (d) (w.e.f.1-7-2017).7.Ins.by Act 31 of 1958, s.2 (w.e.f.1-10-1958).8.Subs.by Act 20 of 2002, s.150, for clause (g) (w.e.f.11-5-2002).9.The proviso ins.by Act 18 of 2005, s.89 (w.e.f.13-5-2005).10.Subs.by s.89, ibid., for clause (i) (w.e.f.13-5-2005).11 Subs.by Act 28 of 1969, s.2, for "and determined in the prescribed manner" (w.e.f.30-8-1969).12.Ins.by Act 18 of 2005, s.89 (w.e.f.13-5-2005). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33030§ionno=3&orderno=3 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 3 | When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce | A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase--
(a) occasions the movement of goods from one State to another; or
(b) is effected by a transfer of documents of title to the goods during their movement from one State to another.
Explanation 1.--Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee.
Explanation 2.--Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State.
1[Explanation 3.--Where the gas sold or purchased and transported through a common carrier pipeline or any other common transport or distribution system becomes co-mingled and fungible with other gas in the pipeline or system and such gas is introduced into the pipeline or system in one State and is taken out from the pipeline in another State, such sale or purchase of gas shall be deemed to be a movement of goods from one State to another.]1. Ins. by Act 28 of 2016, s. 224 (w.e.f. 14-5-2016). | 0 | When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase--
(a) occasions the movement of goods from one State to another; or
(b) is effected by a transfer of documents of title to the goods during their movement from one State to another.Explanation 1.--Where goods are delivered to a carrier or other bailee for transmission, the movement of the goods shall, for the purposes of clause (b), be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee.Explanation 2.--Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State.1[Explanation 3.--Where the gas sold or purchased and transported through a common carrier pipeline or any other common transport or distribution system becomes co-mingled and fungible with other gas in the pipeline or system and such gas is introduced into the pipeline or system in one State and is taken out from the pipeline in another State, such sale or purchase of gas shall be deemed to be a movement of goods from one State to another.]1.Ins.by Act 28 of 2016, s.224 (w.e.f.14-5-2016). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33031§ionno=4&orderno=4 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 4 | When is a sale or purchase of goods said to take place outside a State | (1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States.
(2) A sale or purchase of goods shall be deemed to take place inside a State, if the goods are within the State--
(a) in the case of specific or ascertained goods, at the time the contract of sale is made; and
(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation
Explanation.--Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places. | 0 | When is a sale or purchase of goods said to take place outside a State (1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States.(2) A sale or purchase of goods shall be deemed to take place inside a State, if the goods are within the State--
(a) in the case of specific or ascertained goods, at the time the contract of sale is made; and
(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale by the seller or by the buyer, whether assent of the other party is prior or subsequent to such appropriation
Explanation.--Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of this sub-section shall apply as if there were separate contracts in respect of the goods at each of such places. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33032§ionno=5&orderno=5 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 5 | When is a sale or purchase of goods said to take place in the course of import or export | (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.
(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.
1[(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.]
2[(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.
(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.
Explanation.--For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.]1. Ins. by Act 103 of 1976, s. 3 (w.e.f. 1-4-1976).
2. Ins. by Act 18 of 2005, s. 90 (w.e.f. 13-5-2005). | 0 | When is a sale or purchase of goods said to take place in the course of import or export (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.(2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.1[(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.]
2[(4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority.(5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India.Explanation.--For the purposes of this sub-section, "designated Indian carrier" means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.]1.Ins.by Act 103 of 1976, s.3 (w.e.f.1-4-1976).2.Ins.by Act 18 of 2005, s.90 (w.e.f.13-5-2005). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33033§ionno=6&orderno=6 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 6 | Liability to tax on inter-State sales | 1[(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2[of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified:
3[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]
4[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]
5[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8:
Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent. or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section.]
6[(3) Notwithstanding anything contained in this Act, if--
(a) any official or personnel of--
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or
(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]1. Section 6 re-numbered as sub-section (1) thereof by Act 31 of 1958, s. 3 (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 2 (w.e.f. 1-4-1973).
3 Ins. by Act 103 of 1976, s. 4 (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, s. 3 (w.e.f. 30-8-1969).
5. Subs. by Act 16 of 2007, s. 2, for sub-section (2) (w.e.f. 1-4-2007).
6. Subs. by Act 16 of 2007, s. 2, for sub-section (3) (w.e.f. 1-4-2007). | 0 | Liability to tax on inter-State sales 1[(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2[of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified:
3[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]
4[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]
5[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8:
Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33033§ionno=6&orderno=6 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 6 | Liability to tax on inter-State sales | 1[(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2[of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified:
3[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]
4[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]
5[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8:
Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent. or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section.]
6[(3) Notwithstanding anything contained in this Act, if--
(a) any official or personnel of--
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or
(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]1. Section 6 re-numbered as sub-section (1) thereof by Act 31 of 1958, s. 3 (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 2 (w.e.f. 1-4-1973).
3 Ins. by Act 103 of 1976, s. 4 (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, s. 3 (w.e.f. 30-8-1969).
5. Subs. by Act 16 of 2007, s. 2, for sub-section (2) (w.e.f. 1-4-2007).
6. Subs. by Act 16 of 2007, s. 2, for sub-section (3) (w.e.f. 1-4-2007). | 1 | Liability to tax on inter-State sales or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33033§ionno=6&orderno=6 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 6 | Liability to tax on inter-State sales | 1[(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2[of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified:
3[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]
4[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]
5[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8:
Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent. or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section.]
6[(3) Notwithstanding anything contained in this Act, if--
(a) any official or personnel of--
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or
(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]1. Section 6 re-numbered as sub-section (1) thereof by Act 31 of 1958, s. 3 (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 2 (w.e.f. 1-4-1973).
3 Ins. by Act 103 of 1976, s. 4 (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, s. 3 (w.e.f. 30-8-1969).
5. Subs. by Act 16 of 2007, s. 2, for sub-section (2) (w.e.f. 1-4-2007).
6. Subs. by Act 16 of 2007, s. 2, for sub-section (3) (w.e.f. 1-4-2007). | 2 | Liability to tax on inter-State sales |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33033§ionno=6&orderno=6 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 6 | Liability to tax on inter-State sales | 1[(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales 2[of goods other than electrical energy] effected by him in the course of inter- State trade or commerce during any year on and from the date so notified:
3[Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.]
4[(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.]
5[(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected toy a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act:
Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,--
(a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and
(b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4) of section 8:
Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,--
(a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent. or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name); and
(b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub-section.]
6[(3) Notwithstanding anything contained in this Act, if--
(a) any official or personnel of--
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or
(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]1. Section 6 re-numbered as sub-section (1) thereof by Act 31 of 1958, s. 3 (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 2 (w.e.f. 1-4-1973).
3 Ins. by Act 103 of 1976, s. 4 (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, s. 3 (w.e.f. 30-8-1969).
5. Subs. by Act 16 of 2007, s. 2, for sub-section (2) (w.e.f. 1-4-2007).
6. Subs. by Act 16 of 2007, s. 2, for sub-section (3) (w.e.f. 1-4-2007). | 3 | Liability to tax on inter-State sales ]
6[(3) Notwithstanding anything contained in this Act, if--
(a) any official or personnel of--
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or
(b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.]1.Section 6 re-numbered as sub-section (1) thereof by Act 31 of 1958, s.3 (w.e.f.1-10-1958).2.Ins.by Act 61 of 1972, s.2 (w.e.f.1-4-1973).3 Ins.by Act 103 of 1976, s.4 (w.e.f.1-4-1973).4.Ins.by Act 28 of 1969, s.3 (w.e.f.30-8-1969).5.Subs.by Act 16 of 2007, s.2, for sub-section (2) (w.e.f.1-4-2007).6.Subs.by Act 16 of 2007, s.2, for sub-section (3) (w.e.f.1-4-2007). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33034§ionno=6A&orderno=7 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 6A | Burden of proof, etc | 1[6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.--(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods 2[, and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale].
(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) 3[are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3),] be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale.
Explanation.--In this section, "assessing authority", in relation to dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.
4[(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.]1. Ins. by Act 61 of 1972, s. 3 (w.e.f. 1-4-1973).
2. Ins. by Act 20 of 2002, s. 151 (w.e.f. 13-05-2002).
3. Subs. by Act 14 of 2010, s. 78, for certain words (w.e.f. 8-5-2010).
4. Ins. by s. 78, ibid. (w.e.f. 8-5-2010). | 0 | Burden of proof, etc 1[6A.Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.--(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods 2[, and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale].(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) 3[are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3),] be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale.Explanation.--In this section, "assessing authority", in relation to dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.4[(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.]1.Ins.by Act 61 of 1972, s.3 (w.e.f.1-4-1973).2.Ins.by Act 20 of 2002, s.151 (w.e.f.13-05-2002).3.Subs.by Act 14 of 2010, s.78, for certain words (w.e.f.8-5-2010).4.Ins.by s.78, ibid.(w.e.f.8-5-2010). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 0 | Registration of dealers (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 1 | Registration of dealers 2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 2 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 3 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 4 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 5 | Registration of dealers 4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 6 | Registration of dealers (3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 7 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 8 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 9 | Registration of dealers |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 10 | Registration of dealers (3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1.Subs. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33035§ionno=7&orderno=8 | 1956-10-21T00:00:00 | The Central Sales Tax Act, 1956 | An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. | 195674 | Ministry of Finance | 7 | Registration of dealers | (1) Every dealer liable to pay tax under this Act shall, within such time as may be prescribed for the purpose, make an application for registration under this Act to such authority in the appropriate State as the Central Government may, by general or special order, specify, and every such application shall contain such particulars as may be prescribed.
1[(2) Any dealer who is liable to pay tax under the sales tax law of the appropriate State or where there is no such law in force in the appropriate State or any part thereof, any dealer having a place of business in that State or part, as the case may be, may, notwithstanding that he is not liable to pay tax under this Act, apply for registration under this Act to the authority referred to in sub-section (1), and every such application shall contain such particulars as may be prescribed.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be liable to pay tax under the sales tax law of the appropriate state notwithstanding that under such law a sale or purchase made by him is exempt from tax or a refund or rebate of tax is admissible in respect thereof.]
2[(2A) Where is appears necessary to the authority to whom an application is made under sub-section (1) or sub-section (2) so to do for the proper realisation of the tax payable under this Act or for the proper custody and use of the forms referred to in clause (a) of the first proviso to sub-section (2) of section 6 or sub-section (1) of section 6A or 3[sub-section (4) of section 8], he may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of a certificate or registration a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified, for all or any of the aforesaid purposes.]
(3) If the authority to whom an application under sub-section (1) or sub-section (2) is made is satisfied that the application is in conformity with the provisions of this Act and the rules made thereunder 2[and the condition, if any, imposed under sub-section (2A), has been complied with] he shall register the applicant and grant to him a certificate of registration in the prescribed form which shall specify the class or classes of goods for the purposes of sub-section (1) of section 8.
2[(3A) Where it appears necessary to the authority granting a certificate of registration under this section so to do for the proper realisation of tax payable under this Act or for the proper custody and use of the forms referred to in sub-section (3A), he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security, or, if the dealer has already furnished any security in pursuance of an order under this sub-section or sub-section (2A), such additional security, as may be specified in the order, for all or any of the aforesaid purposes.
4[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.
(3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub-section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed--
(a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or, as the case may be, additional security is required to be furnished; and
(b) in the case of a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax leviable under this Act, in accordance with the estimate of such authority on the sales to such dealer in the course of inter-State trade or commerce in the year in which such security or, as the case may be additional security is required to be furnished, had such dealer been not registered under this Act.]
(3C) Where the security furnished by a dealer under sub-section (2A) or sub-section (3A) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall, within thirty days of the occurrence of any of the aforesaid events, inform the authority granting the certificate of registration and shall within ninety days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security for the amount of the bond.
(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,--
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.
(3E) Where by reason of an order under sub-section (3D), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency is such manner and within such time as may be prescribed.
(3F) The authority issuing the forms referred to in sub-section (2A) may refuse to issue such forms to a dealer who has failed to comply with an order under that sub-section or sub-section (3A), or with the provisions or sub-section (3C) or sub-section (3E), until the dealer has complied with such order or such provisions, as the case may be.
(3G) The authority granting a certificate of registration may, on application by the dealer to whom it has been granted, order the refund of any amount or part thereof deposited by the dealer by way of security under this section, if it is not required for the purpose of this Act.
(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (here after in this section referred to as the "appellate authority") as may be prescribed:
Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal,--
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.
(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.
(3J) The order passed by the appellate authority in any appeal under sub-section (3H) shall be final.
5[(4) A certificate of registration granted under this section may--
(a) either on the application of the dealer to whom it has been granted or, where no such application has been made, after due notice to the dealer, be amended by the authority granting it if he is satisfied that by reason of the registered dealer having changed the name, place or nature of his business or the class or classes of goods in which he carries on business or for any other reason the certificate of registration granted to him requires to be amended; or
(b) be cancelled by the authority granting it, where he is satisfied, after due notice to the dealer to whom it has been granted, that he has ceased to carry on business 6[or has ceased to exist or has failed without sufficient cause, to comply with an order under sub-section (3A) or with the provisions of sub-section (3C) or sub-section (3E) or has failed to pay any tax or penalty payable under this Act, or in the case of a dealer registered under sub-section (2) has ceased to be liable to pay tax under the sales tax of the appropriate State or for any other sufficient reason.]
(5) A registered dealer may apply in the prescribed manner not later than six months before the end of a year to the authority which granted his certificate of registration for the cancellation of such registration, and the authority shall, unless the dealer is liable to pay tax under this Act, cancel the registration accordingly, and where he does so, the cancellation shall take effect from the end of the year.1. Subs. by Act 31 of 1958, s. 4, for sub-section (2) (w.e.f. 1-10-1958).
2. Ins. by Act 61 of 1972, s. 4 (w.e.f. 1-4-1973).
3. Subs. by Act 16 of 2007, s. 3, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
4. Subs. by Act 103 of 1976, s. 5, for sub-section (3B) (w.e.f. 7-9-1976).
5. Subs. by Act 31 of 1958, s. 4, for sub-section (4) (w.e.f. 1-10-1958).
6. Subs. by Act 61 of 1972, s. 4, for "or has ceased to exist" (w.e.f. 1-4-1973) | 11 | Registration of dealers by Act 31 of 1958, s. |