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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) | 12 | 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) | 13 | 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) | 14 | 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) | 15 | Registration of dealers 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) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33036§ionno=8&orderno=9 | "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 | 8 | Rates of tax on sales in the course of inter-State trade or commerce | 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent. of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification.
12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.
Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1. Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
2. Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).
3. Sub-section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).
4 Subs. by Act 16 of 2007, s. 4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f. 1-4-2007).
5. Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).
6. Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).
7. The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963).
8. Subs. by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).
9. Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).
10. Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).
11. The words or the Government omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).
12. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).
13. Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004). | 0 | Rates of tax on sales in the course of inter-State trade or commerce 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent.of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33036§ionno=8&orderno=9 | "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 | 8 | Rates of tax on sales in the course of inter-State trade or commerce | 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent. of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification.
12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.
Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1. Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
2. Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).
3. Sub-section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).
4 Subs. by Act 16 of 2007, s. 4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f. 1-4-2007).
5. Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).
6. Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).
7. The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963).
8. Subs. by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).
9. Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).
10. Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).
11. The words or the Government omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).
12. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).
13. Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004). | 1 | Rates of tax on sales in the course of inter-State trade or commerce ]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33036§ionno=8&orderno=9 | "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 | 8 | Rates of tax on sales in the course of inter-State trade or commerce | 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent. of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification.
12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.
Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1. Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
2. Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).
3. Sub-section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).
4 Subs. by Act 16 of 2007, s. 4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f. 1-4-2007).
5. Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).
6. Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).
7. The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963).
8. Subs. by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).
9. Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).
10. Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).
11. The words or the Government omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).
12. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).
13. Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004). | 2 | Rates of tax on sales in the course of inter-State trade or commerce |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33036§ionno=8&orderno=9 | "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 | 8 | Rates of tax on sales in the course of inter-State trade or commerce | 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent. of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification.
12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.
Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1. Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
2. Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).
3. Sub-section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).
4 Subs. by Act 16 of 2007, s. 4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f. 1-4-2007).
5. Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).
6. Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).
7. The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963).
8. Subs. by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).
9. Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).
10. Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).
11. The words or the Government omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).
12. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).
13. Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004). | 3 | Rates of tax on sales in the course of inter-State trade or commerce |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33036§ionno=8&orderno=9 | "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 | 8 | Rates of tax on sales in the course of inter-State trade or commerce | 1[ 2[(1) Every dealer, who in the course of inter-State trade or commence, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three per cent. of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:
Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.
(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State.
Explanation.--For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
3* * * * *
(3) 4[The goods referred to in sub-section (1),--]
5* * * * *
6[(b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing for sale of goods specified under clause (d) of section 2;]
(c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in 7*** clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c).
8[(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority:
Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit.]]
9[(5) Notwithstanding anything contained in this section, the State Government may, 10[on the fulfillment of the requirements laid down in sub-section (4) by the dealer,] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,--
(a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce 10[to a registered dealer 11***], from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) 11*** as may be mentioned in the notification;
(b) that in respect of all sales of goods or sales of such classes of goods as may by specified in the notification, which are made, in the course of inter-State trade or commerce 10[to a registered dealer 11***], by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) or sub-section (2) 11*** as may be mentioned in the notification.
12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.
(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.
Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1. Subs. by Act 31 of 1958, s. 5, for sub-sections (1), (2), (3) and (4) (w.e.f. 1-10-1958).
2. Subs. by Act 16 of 2007, s. 4, for sub-sections (1) and (2) (w.e.f. 1-4-2007).
3. Sub-section (2A) omitted by Act 20 of 2002, s. 150 (w.e.f. 13-5-2002).
4 Subs. by Act 16 of 2007, s. 4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f. 1-4-2007).
5. Cl. (a) omitted by Act 8 of 1963, s. 2 (w.e.f. 1-4-1963).
6. Subs. by Act 13 of 2021, s. 150, for clause (b) (w.e.f. 28-3-2021).
7. The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s. 150 (w.e.f. 1-4-1963).
8. Subs. by Act 16 of 2007, s. 4, for sub-section (4) (w.e.f. 1-4-2007).
9. Subs. by Act 61 of 1972, s. 5, for sub-section (5) (w.e.f. 1-4-1973).
10. Ins. by Act 20 of 2002, s. 152 (w.e.f. 13-5-2002).
11. The words or the Government omitted by Act 16 of 2007, s. 4 (w.e.f. 1-4-2007).
12. Subs. by Act 23 of 2004, s. 118, for sub-section (6) (w.e.f. 10-09-2004).
13. Subs. by Act 23 of 2004, s. 118, for certain words (w.e.f. 10-9-2004). | 4 | Rates of tax on sales in the course of inter-State trade or commerce 12[(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special
economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf.]
(7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section.(8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 13 prescribed authority referred to in sub-section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-section (6) duly filled in and signed by the registered dealer to whom such goods are sold.Explanation.--For the purposes of sub-section (6), the expression special economic zone has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (1 of 1944).]1.Subs.by Act 31 of 1958, s.5, for sub-sections (1), (2), (3) and (4) (w.e.f.1-10-1958).2.Subs.by Act 16 of 2007, s.4, for sub-sections (1) and (2) (w.e.f.1-4-2007).3.Sub-section (2A) omitted by Act 20 of 2002, s.150 (w.e.f.13-5-2002).4 Subs.by Act 16 of 2007, s.4, for The goods referred to in clauses (b) of sub-section (1) (w.e.f.1-4-2007).5.Cl.(a) omitted by Act 8 of 1963, s.2 (w.e.f.1-4-1963).6.Subs.by Act 13 of 2021, s.150, for clause (b) (w.e.f.28-3-2021).7.The words, brackets and letter clause (a) or omitted by Act 8 of 1963, s.150 (w.e.f.1-4-1963).8.Subs.by Act 16 of 2007, s.4, for sub-section (4) (w.e.f.1-4-2007).9.Subs.by Act 61 of 1972, s.5, for sub-section (5) (w.e.f.1-4-1973).10.Ins.by Act 20 of 2002, s.152 (w.e.f.13-5-2002).11.The words or the Government omitted by Act 16 of 2007, s.4 (w.e.f.1-4-2007).12.Subs.by Act 23 of 2004, s.118, for sub-section (6) (w.e.f.10-09-2004).13.Subs.by Act 23 of 2004, s.118, for certain words (w.e.f.10-9-2004). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33037§ionno=8A&orderno=10 | "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 | 8A | Determination of turnover | 1[8A. Determination of turnover.--(1) In determining the turnover of a dealer for the purposes of this Act, the following deductions shall be made from the aggregate of the sale prices, namely:--
(a) the amount arrived at by applying the following formula--
rate of tax x aggregate of sale prices :
________________________________________________________
100 plus rate of tax
Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.
Explanation.--Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to a different rates of tax;
(b) the sale price of all goods returned to the dealer by the purchasers of such goods,--
(i) within a period of three months from the date of delivery of the goods, in the case of goods returned before the 14th day of May, 1966;
(ii) within a period of six months from the date of delivery of the goods, in the case of goods returned on or after the 14th day of may, 1966:
Provided that satisfactory evidence of such return of goods and of refund or adjustment in accounts of the sale price thereof is produced before the authority competent to assess or, as the case may be, re-assess the tax payable by the dealer under this Act; and
(c) such other deductions as the Central Government may, having regard to the prevalent market conditions, facility of trade and interests of consumers, prescribe.
(2) Save as otherwise provided in sub-section (1), in determining the turn over of a dealer for the purposes of this Act, no deduction shall be made from the aggregate of the sale prices.]1. Ins. by Act 28 of 1969, s. 5 (retrospectively). | 0 | Determination of turnover 1[8A.Determination of turnover.--(1) In determining the turnover of a dealer for the purposes of this Act, the following deductions shall be made from the aggregate of the sale prices, namely:--
(a) the amount arrived at by applying the following formula--
rate of tax x aggregate of sale prices :
________________________________________________________
100 plus rate of tax
Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.Explanation.--Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to a different rates of tax;
(b) the sale price of all goods returned to the dealer by the purchasers of such goods,--
(i) within a period of three months from the date of delivery of the goods, in the case of goods returned before the 14th day of May, 1966;
(ii) within a period of six months from the date of delivery of the goods, in the case of goods returned on or after the 14th day of may, 1966:
Provided that satisfactory evidence of such return of goods and of refund or adjustment in accounts of the sale price thereof is produced before the authority competent to assess or, as the case may be, re-assess the tax payable by the dealer under this Act; and
(c) such other deductions as the Central Government may, having regard to the prevalent market conditions, facility of trade and interests of consumers, prescribe.(2) Save as otherwise provided in sub-section (1), in determining the turn over of a dealer for the purposes of this Act, no deduction shall be made from the aggregate of the sale prices.]1.Ins.by Act 28 of 1969, s.5 (retrospectively). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33038§ionno=9&orderno=11 | "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 | 9 | Levy and collection of tax and penalties | 1[ 2[9. Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).
2. Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).
3. The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).
4. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
5. Subs. by Act 10 of 2000, s. 119, for "penalty" (w.e.f. 12-5-2000).
6. Subs. by Act 61 of 1972, s. 6, for "refunds, penalties" (w.e.f. 1-4-1973).
7. Ins. by Act 103 of 1976, s. 6 (retrospectively).
8. Subs. by Act 10 of 2000, s. 119, for "provisions relating to offences and penalties" (w.e.f. 12-5-2000).
9. Ins. by s. 119, ibid. (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, s. 119, for "including any penalty" (w.e.f. 12-5-2000). | 0 | Levy and collection of tax and penalties 1[ 2[9.Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33038§ionno=9&orderno=11 | "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 | 9 | Levy and collection of tax and penalties | 1[ 2[9. Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).
2. Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).
3. The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).
4. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
5. Subs. by Act 10 of 2000, s. 119, for "penalty" (w.e.f. 12-5-2000).
6. Subs. by Act 61 of 1972, s. 6, for "refunds, penalties" (w.e.f. 1-4-1973).
7. Ins. by Act 103 of 1976, s. 6 (retrospectively).
8. Subs. by Act 10 of 2000, s. 119, for "provisions relating to offences and penalties" (w.e.f. 12-5-2000).
9. Ins. by s. 119, ibid. (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, s. 119, for "including any penalty" (w.e.f. 12-5-2000). | 1 | Levy and collection of tax and penalties ]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33038§ionno=9&orderno=11 | "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 | 9 | Levy and collection of tax and penalties | 1[ 2[9. Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).
2. Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).
3. The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).
4. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
5. Subs. by Act 10 of 2000, s. 119, for "penalty" (w.e.f. 12-5-2000).
6. Subs. by Act 61 of 1972, s. 6, for "refunds, penalties" (w.e.f. 1-4-1973).
7. Ins. by Act 103 of 1976, s. 6 (retrospectively).
8. Subs. by Act 10 of 2000, s. 119, for "provisions relating to offences and penalties" (w.e.f. 12-5-2000).
9. Ins. by s. 119, ibid. (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, s. 119, for "including any penalty" (w.e.f. 12-5-2000). | 2 | Levy and collection of tax and penalties |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33038§ionno=9&orderno=11 | "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 | 9 | Levy and collection of tax and penalties | 1[ 2[9. Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).
2. Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).
3. The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).
4. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
5. Subs. by Act 10 of 2000, s. 119, for "penalty" (w.e.f. 12-5-2000).
6. Subs. by Act 61 of 1972, s. 6, for "refunds, penalties" (w.e.f. 1-4-1973).
7. Ins. by Act 103 of 1976, s. 6 (retrospectively).
8. Subs. by Act 10 of 2000, s. 119, for "provisions relating to offences and penalties" (w.e.f. 12-5-2000).
9. Ins. by s. 119, ibid. (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, s. 119, for "including any penalty" (w.e.f. 12-5-2000). | 3 | Levy and collection of tax and penalties |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33038§ionno=9&orderno=11 | "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 | 9 | Levy and collection of tax and penalties | 1[ 2[9. Levy and collection of tax and penalties.--(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced:
3[Provided that, in the case of a sale of goods during their movement from one State of another, being a sale subsequent to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected--
(a) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purpose of 4[sub-section (4) of section 8] in connection with the purchase of such goods, and
(b) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected.]
(2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any 5[interest or penalty,] payable by a dealer under this Act as if the tax or 5[interest or penalty] payable by such a dealer under this Act is a tax or 5[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transfer of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, provisions, references, 6[refunds, rebated, penalties,] 5[interest or penalty]] 7[charging or payment of interest,] compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly:
Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, be rules made in this behalf make necessary provision for all or any of the matter specified in this sub-section.
7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958).
2. Subs. by Act 28 of 1969, s. 6, for section 9 (retrospectively).
3. The proviso subs. by Act 103 of 1976, s. 6 (w.e.f. 7-9-1976).
4. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007).
5. Subs. by Act 10 of 2000, s. 119, for "penalty" (w.e.f. 12-5-2000).
6. Subs. by Act 61 of 1972, s. 6, for "refunds, penalties" (w.e.f. 1-4-1973).
7. Ins. by Act 103 of 1976, s. 6 (retrospectively).
8. Subs. by Act 10 of 2000, s. 119, for "provisions relating to offences and penalties" (w.e.f. 12-5-2000).
9. Ins. by s. 119, ibid. (w.e.f. 12-5-2000).
10. Subs. by Act 10 of 2000, s. 119, for "including any penalty" (w.e.f. 12-5-2000). | 4 | Levy and collection of tax and penalties 7[(2A) All the 8[provisions relating to offences, interest and penalties] (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in section 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law.]
9[(2B) If the tax payable by any dealer under this Act is not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax and all the provisions relating to due date for payment of tax, rate of interest for delayed payment of tax and assessment and collection of interest for delayed payment of tax, of the general sales tax law of each State, shall apply in relation to due date for payment of tax, rate of interest for delayed payment of tax, and assessment and collection of interest for delayed payment of tax under this Act in such States as if the tax and the interest payable under this Act were a tax and an interest under such sales tax law.]
(3) The proceeds in any financial year of any tax, 10[including any interest or penalty] levied and collected under this Act in any State (other than a Union territory) on behalf on the Government of India shall be assigned to the State and shall be retained by it; and the proceeds attributable to Union territories shall form part of the Consolidated Fund of India.]1.Subs.by Act 31 of 1958, s.6, for the original section 9 (w.e.f.1-10-1958).2.Subs.by Act 28 of 1969, s.6, for section 9 (retrospectively).3.The proviso subs.by Act 103 of 1976, s.6 (w.e.f.7-9-1976).4.Subs.by Act 16 of 2007, s.5, for "clause (a) of sub-section (4) of section 8" (w.e.f.1-4-2007).5.Subs.by Act 10 of 2000, s.119, for "penalty" (w.e.f.12-5-2000).6.Subs.by Act 61 of 1972, s.6, for "refunds, penalties" (w.e.f.1-4-1973).7.Ins.by Act 103 of 1976, s.6 (retrospectively).8.Subs.by Act 10 of 2000, s.119, for "provisions relating to offences and penalties" (w.e.f.12-5-2000).9.Ins.by s.119, ibid.(w.e.f.12-5-2000).10.Subs.by Act 10 of 2000, s.119, for "including any penalty" (w.e.f.12-5-2000). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33039§ionno=9A&orderno=12 | "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 | 9A | Collection of tax to be only by registered dealers | 1[9A. Collection of tax to be only by registered dealers.--No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of Inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make may such collection except in accordance with this Act and the rules made thereunder.]1. Subs. by Act 31 of 1958, s. 6, for the original section 9 (w.e.f. 1-10-1958). | 0 | Collection of tax to be only by registered dealers 1[9A.Collection of tax to be only by registered dealers.--No person who is not a registered dealer shall collect in respect of any sale by him of goods in the course of Inter-State trade or commerce any amount by way of tax under this Act, and no registered dealer shall make may such collection except in accordance with this Act and the rules made thereunder.]1.Subs.by Act 31 of 1958, s.6, for the original section 9 (w.e.f.1-10-1958). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33040§ionno=9B&orderno=13 | "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 | 9B | Rounding off of tax, etc | 1[9B. Rounding off of tax, etc.--The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored:
Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.]1. Ins. by Act 61 of 1972, s. 7 (w.e.f. 1-4-1973). | 0 | Rounding off of tax, etc 1[9B.Rounding off of tax, etc.--The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored:
Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.]1.Ins.by Act 61 of 1972, s.7 (w.e.f.1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33041§ionno=10&orderno=14 | "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 | 10 | Penalties | If any person--
1[(a) furnishes a 2*** declaration under sub-section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) 3[sub-section (8)] which he knows, or has reason to believe, to be false;
or
(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;
(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or
(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter- State trade or commerce that he is a registered dealer; or
(d) after purchasing any goods for any of the purposes specified in 4[clause (b) or clause (c) or clause (d)] of sub- section (3) 3[or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
(e) has in his possession any form prescribed for the purpose of sub-section (4) 3[or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made there under;
5[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]
he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both, and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1. Subs. by s. 8, ibid., for clause (a) (w.e.f. 1-4-1973).
2. The words "certificate or" omitted by Act 16 of 2007, s. 6 (w.e.f. 1-04-2007).
3. Ins. by Act 20 of 2002, s. 153 (w.e.f. 13-05-2002).
4. Subs. by Act 61 of 1972, s. 8, for "clause (b)" (w.e.f. 1-4-1973).
5. Ins. by Act 31 of 1958, s. 7 (w.e.f. 1-10-1958). | 0 | Penalties If any person--
1[(a) furnishes a 2*** declaration under sub-section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) 3[sub-section (8)] which he knows, or has reason to believe, to be false;
or
(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;
(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or
(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter- State trade or commerce that he is a registered dealer; or
(d) after purchasing any goods for any of the purposes specified in 4[clause (b) or clause (c) or clause (d)] of sub- section (3) 3[or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
(e) has in his possession any form prescribed for the purpose of sub-section (4) 3[or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made there under;
5[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]
he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both, and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1.Subs.by s.8, ibid., for clause (a) (w.e.f.1-4-1973).2.The words "certificate or" omitted by Act 16 of 2007, s.6 (w.e.f.1-04-2007).3.Ins.by Act 20 of 2002, s.153 (w.e.f.13-05-2002).4.Subs.by Act 61 of 1972, s.8, for "clause (b)" (w.e.f.1-4-1973).5.Ins.by Act 31 of 1958, s.7 (w.e.f.1-10-1958). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33042§ionno=10A&orderno=15 | "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 | 10A | Imposition of penalty in lieu of prosecution | 1[10A. Imposition of penalty in lieu of prosecution.--, 2[(1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty a sum not exceeding one-and-a-half times 3[the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section]:
Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.
4[(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9--
(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of 5[sub-section (4) of section 8] in connection with the purchase of such goods;
(b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]1. Ins. by Act 31 of 1958, s. 8 (w.e.f. 1-10-1958).
2. Section 10A re-numbered as sub-section (1) thereof by Act 28 of 1969, s. 7 (w.r.e.f. 1-10-1958).
3. Subs. by Act 61 of 1972, s.9, for certain words (w.e.f. 1-4-1973).
4. Ins. by Act 28 of 1969, section 7 (w.r.e.f. 1-10-1958).
5. Subs. by Act 16 of 2007, s. 5, for "clause (a) of sub-section (4) of section 8" (w.e.f. 1-4-2007). | 0 | Imposition of penalty in lieu of prosecution 1[10A.Imposition of penalty in lieu of prosecution.--, 2[(1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty a sum not exceeding one-and-a-half times 3[the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section]:
Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.4[(2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9--
(a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of 5[sub-section (4) of section 8] in connection with the purchase of such goods;
(b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]1.Ins.by Act 31 of 1958, s.8 (w.e.f.1-10-1958).2.Section 10A re-numbered as sub-section (1) thereof by Act 28 of 1969, s.7 (w.r.e.f.1-10-1958).3.Subs.by Act 61 of 1972, s.9, for certain words (w.e.f.1-4-1973).4.Ins.by Act 28 of 1969, section 7 (w.r.e.f.1-10-1958).5.Subs.by Act 16 of 2007, s.5, for "clause (a) of sub-section (4) of section 8" (w.e.f.1-4-2007). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33043§ionno=11&orderno=16 | "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 | 11 | Cognizance of offences | (1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try and such offence.
(2) All offences punishable under this Act shall be cognizable and bailable. | 0 | Cognizance of offences (1) No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Government within the local limits of whose jurisdiction the offence has been committed or of such officer of that Government as it may, by general or special order, specify in this behalf; and no court inferior to that of a presidency magistrate or a magistrate of the first class shall try and such offence.(2) All offences punishable under this Act shall be cognizable and bailable. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33044§ionno=12&orderno=17 | "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 | 12 | Indemnity | No suit, prosecution or other legal proceeding shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. | 0 | Indemnity No suit, prosecution or other legal proceeding shall lie against any officer of Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 0 | Power to make rules (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 1 | Power to make rules ]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 2 | Power to make rules |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 3 | Power to make rules |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 4 | Power to make rules (4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 5 | Power to make rules (5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 6 | Power to make rules |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 7 | Power to make rules |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33045§ionno=13&orderno=18 | "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 | 13 | Power to make rules | (1) The Central Government may, by notification in the Official Gazette, make rules providing for--
(a) the manner in which applications for registration may be made under this Act, the particulars to be contained therein, the procedure for the grant of such registration, the circumstances in which registration may be refused and the form in which the certificate of registration may be given;
1[(aa) the manner of determination of the sale price and the deduction from the total consideration for a works contract under the proviso to clause (h) of section 2;]
2[(ab) the form and the manner for furnishing declaration under sub-section (8) of section 8;]
(b) the period turnover, the manner in which the turnover in relation to the sale of any goods under this Act shall be determined, and the deductions which may be made 3[under clause (c) of sub-section (1) of section 8A] in the process of such determination;
(c) the cases and circumstances in which, and the conditions subject to which, any registration granted under this Act may be cancelled;
4[(d) the form in which and the particulars to be contained in the declaration or certificate to be given under this Act 3[the State of origin or such form or certificate and the time within which any such certificate or declaration shall be produced or furnished];
(e) the enumeration of goods or class of goods used in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;
(f) the matters in respect of which provision may be made under the provision to 5[sub-section (2)] of section 9;
(g) the fees payable in respect of applications under this Act.]
6[(h) the proper functioning of the Authority constituted under section 19;
(i) the salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members under sub-section (3) of section 19;
(j) any other matter as may be prescribed.]
7[(2) Every rule made by the Central Government under sub-section (1) 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 both Houses agree that the rule should not be made, the rule 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.]
(3) The State Government may make rules, not inconsistent with the provisions of this Act and the rules made under sub-section (1), to carry out the purposes of this Act.
(4) In particular and without prejudice to the powers conferred by sub-section (3), the State Government may make rules for all or any of the following purposes, namely:--
(a) the publication of lists of registered dealers, of the amendments made in such lists from time to time, and the particulars to be contained in such lists;
8[(aa) the manner in which security may be furnished under sub-section (2A) or sub-section (3A) or sub-section (3C) of section 7 and the manner in which and the time within which any deficiency may be made up under sub-section (3E) of that section;]
(b) the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;
(c) the furnishing of any information relating to the stocks of goods of, purchases, sales and deliveries of books by, any dealer or any other information relating to his business as may be necessary for the purposes of this Act;
(d) the inspection of any books, accounts or documents required to be kept under this Act, the entry into any premises at all reasonable times for the purposes of searching for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents;
9[(e) the authority from whom, the conditions subject to which and fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6A or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate or declaration may be furnished;
(ee) the form and manner in which, and the authority to whom, an appeal may be preferred under sub-section (3H) of section 7, the procedure to be followed in hearing such appeals and the fees payable in respect of such appeals;]
(f) in the case of an undivided Hindu Family, association, club, society, firm or company or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person, the furnishing of a declaration stating the name of the person who shall be deemed to be the manager in relation to the business of the dealer in the State and the form in which such declaration may be given;
(g) the time within which, the manner in which and 10[the authorities to whom] any change in the ownership of any business or in 11[the name, place or nature] of any business carried on by any dealer shall be furnished.
(5) In making any rule under this section 12[the Central Government or, as the case may be, the State Government] may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.1 Ins. by Act 18 of 2005, s. 92 (w.e.f. 13-5-2005).
2. Clause (aa) lettered as clause (ab) thereof by s. 92, ibid. (w.e.f. 13-5-2005).
3. Ins. by Act 61 of 1972, s. 10 (w.e.f. 1-4-1973).
4. Subs. by Act 31 of 1958, s. 9, for clause (d) (w.e.f. 1-10-1958).
5. Subs. by Act 28 of 1969, s. 8, for "sub-section (3)" (retrospectively).
6. Ins. by Act 41 of 2001, s. 2 (w.e.f. 17-3-2005).
7. Subs. by Act 61 of 1972, s. 10, for sub-section (2) (w.e.f. 1-4-1973).
8. Ins. by s. 10, ibid. (w.e.f. 1-4-1973).
9 Subs. by Act 61 of 1972, s.10, for clause (e) (w.e.f. 1-4-1973).
10. Subs. by Act 31 of 1958, s. 9, for "the authorities to which" ( w.e.f. 1-10-1958).
11. Subs. by Act 31 of 1953, s. 9, for "the nature" (w.e.f. 1-10-1958).
12. Subs. by Act 61 of 1972, s.10, for "the State Government" (w.e.f. 1-4-1973). | 8 | Power to make rules 1 Ins.by Act 18 of 2005, s.92 (w.e.f.13-5-2005).2.Clause (aa) lettered as clause (ab) thereof by s.92, ibid.(w.e.f.13-5-2005).3.Ins.by Act 61 of 1972, s.10 (w.e.f.1-4-1973).4.Subs.by Act 31 of 1958, s.9, for clause (d) (w.e.f.1-10-1958).5.Subs.by Act 28 of 1969, s.8, for "sub-section (3)" (retrospectively).6.Ins.by Act 41 of 2001, s.2 (w.e.f.17-3-2005).7.Subs.by Act 61 of 1972, s.10, for sub-section (2) (w.e.f.1-4-1973).8.Ins.by s.10, ibid.(w.e.f.1-4-1973).9 Subs.by Act 61 of 1972, s.10, for clause (e) (w.e.f.1-4-1973).10.Subs.by Act 31 of 1958, s.9, for "the authorities to which" ( w.e.f.1-10-1958).11.Subs.by Act 31 of 1953, s.9, for "the nature" (w.e.f.1-10-1958).12.Subs.by Act 61 of 1972, s.10, for "the State Government" (w.e.f.1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33046§ionno=14&orderno=19 | "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 | 14 | [Omitted | [Certain goods to be of special importance in inter-State trade or commerce.] Omitted by the Taxation Laws (Amendment) Act, 2017 (18 of 2017), s. 14 (w.e.f. 1-7-2017). | 0 | [Omitted [Certain goods to be of special importance in inter-State trade or commerce.] Omitted by the Taxation Laws (Amendment) Act, 2017 (18 of 2017), s.14 (w.e.f.1-7-2017). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33047§ionno=15&orderno=20 | "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 | 15 | [Omitted | [Restrictions and conditions in regard to tax on sales or purchases of declared goods.] Omitted by s. 15, ibid. (w.e.f. 1-7-2017). | 0 | [Omitted [Restrictions and conditions in regard to tax on sales or purchases of declared goods.] Omitted by s.15, ibid.(w.e.f.1-7-2017). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33048§ionno=16&orderno=21 | "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 | 16 | Definitions | 1[16. Definitions.--In this Chapter,--
(a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company;
(b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).]1. Ins. by s. 13, ibid. (w.e.f 1-4-1973). | 0 | Definitions 1[16.Definitions.--In this Chapter,--
(a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company;
(b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).]1.Ins.by s.13, ibid.(w.e.f 1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33049§ionno=17&orderno=22 | "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 | 17 | Company in liquidation | 1[17. Company in liquidation.--(1) Every person--
(a) who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or
(b) who has been appointed the receiver of any assets of a company, hereinafter referred to as the liquidator shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the appropriate authority.
(2) The appropriate authority shall, after making such inquiry of calling for such information as it may deem fit, notify to the liquidator within three months form the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the appropriate authority would be sufficient to provide for any tax which is then, or is likely thereafter to become, payable by the company.
(3) The liquidator shall not part with any of the assets of the company or the properties in his hands until he has been notified by the appropriate authority under sub-section (2) and no being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands:
Provided that nothing contained in this sub-section shall debar the liquidator from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of the tax payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation or for meeting such costs and expenses of the winding up of the company as are in the opinion of the appropriate authority reasonable.
(4) If the liquidator fails to give the notice in accordance with sub-section (1) or fails or set aside the amount as required by, or parts with any of the assets of the company or the properties in his hands in contravention of the provisions of sub-section (3), he shall be personally liable for the payment of the tax which the company would be liable to pay:
Provided that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount.
(5) Where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally.
(6) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force.]1. Ins. by s. 13, ibid. (w.e.f 1-4-1973). | 0 | Company in liquidation 1[17.Company in liquidation.--(1) Every person--
(a) who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or
(b) who has been appointed the receiver of any assets of a company, hereinafter referred to as the liquidator shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the appropriate authority.(2) The appropriate authority shall, after making such inquiry of calling for such information as it may deem fit, notify to the liquidator within three months form the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the appropriate authority would be sufficient to provide for any tax which is then, or is likely thereafter to become, payable by the company.(3) The liquidator shall not part with any of the assets of the company or the properties in his hands until he has been notified by the appropriate authority under sub-section (2) and no being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands:
Provided that nothing contained in this sub-section shall debar the liquidator from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of the tax payable by the company under this Act or for making any payment to secured creditors whose debts are entitled under law to priority of payment over debts due to Government on the date of liquidation or for meeting such costs and expenses of the winding up of the company as are in the opinion of the appropriate authority reasonable.(4) If the liquidator fails to give the notice in accordance with sub-section (1) or fails or set aside the amount as required by, or parts with any of the assets of the company or the properties in his hands in contravention of the provisions of sub-section (3), he shall be personally liable for the payment of the tax which the company would be liable to pay:
Provided that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount.(5) Where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally.(6) The provisions of this section shall have effect notwithstanding anything to the contrary contained in any other law for the time being in force.]1.Ins.by s.13, ibid.(w.e.f 1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33050§ionno=18&orderno=23 | "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 | 18 | Liability of directors of private company in liquidation | 1[18. Liability of directors of private company in liquidation.--Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), when any private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of company.]1. Ins. by s. 13, ibid. (w.e.f 1-4-1973). | 0 | Liability of directors of private company in liquidation 1[18.Liability of directors of private company in liquidation.--Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956), when any private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of company.]1.Ins.by s.13, ibid.(w.e.f 1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33051§ionno=18A&orderno=24 | "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 | 18A | Appeals to highest appellate authority of State | 1[18A. Appeals to highest appellate authority of State.--(1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order:
Provided that any incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal.
(2) An appeal under sub-section (1) shall be filed within sixty days from the date2 on which the order referred to in that sub-section is communicated to the aggrieved person:
Provided that any appeal forwarded by the highest appellate authority of a State to the first appellate authority under the proviso to sub-section (2) of section 25 and pending before such authority immediately before the appointed day shall be transferred, on such appointed day, to the highest appellate authority of the State and the same shall be treated as an appeal filed under sub-section (1) and dealt with accordingly.
Explanation.--For the purposes of this sub-section, "appointed day" means such date as the Central Government may, by notification in the Official Gazette, appoint.
(3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropriate order.
(4) The highest appellate authority of the State may, as far as practicable, hear and decide such appeal within a period of six months from the date of filing of the appeal.
(5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sales tax in other States on the same goods, pass an order of stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal.
Explanation.--For the purposes of this section and sections 20, 21, 22 and 25, "highest appellate authority of a State", with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called.]1. Ins. by Act 14 of 2010, s. 79 (w.e.f. 1-6-2010).
2. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005). | 0 | Appeals to highest appellate authority of State 1[18A.Appeals to highest appellate authority of State.--(1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order:
Provided that any incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal.(2) An appeal under sub-section (1) shall be filed within sixty days from the date2 on which the order referred to in that sub-section is communicated to the aggrieved person:
Provided that any appeal forwarded by the highest appellate authority of a State to the first appellate authority under the proviso to sub-section (2) of section 25 and pending before such authority immediately before the appointed day shall be transferred, on such appointed day, to the highest appellate authority of the State and the same shall be treated as an appeal filed under sub-section (1) and dealt with accordingly.Explanation.--For the purposes of this sub-section, "appointed day" means such date as the Central Government may, by notification in the Official Gazette, appoint.(3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropriate order.(4) The highest appellate authority of the State may, as far as practicable, hear and decide such appeal within a period of six months from the date of filing of the appeal.(5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sales tax in other States on the same goods, pass an order of stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal.Explanation.--For the purposes of this section and sections 20, 21, 22 and 25, "highest appellate authority of a State", with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called.]1.Ins.by Act 14 of 2010, s.79 (w.e.f.1-6-2010).2.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33052§ionno=19&orderno=25 | "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 | 19 | Central Sales Tax Appellate Authority | 1[19. Central Sales Tax Appellate Authority.--(1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under 2[section 6A read with section 9] of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority").
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:--
(a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;
(b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and
(c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.
3[(2A)Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act,1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.]
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed.
(4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 23 of 2004, s. 119, for "section 6A or section 9" (w.e.f. 10-9-2004).
3 Ins. by Act 3 of 2006, s. 2 (w.e.f. 1-3-2006) | 0 | Central Sales Tax Appellate Authority 1[19.Central Sales Tax Appellate Authority.--(1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under 2[section 6A read with section 9] of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority").(2) The Authority shall consist of the following Members appointed by the Central Government, namely:--
(a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;
(b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and
(c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.3[(2A)Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act,1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.]
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed.(4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005).2.Subs.by Act 23 of 2004, s.119, for "section 6A or section 9" (w.e.f.10-9-2004).3 Ins.by Act 3 of 2006, s.2 (w.e.f.1-3-2006) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33053§ionno=19A&orderno=26 | "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 | 19A | Vacancies, etc | 1[ 2[19A. Vacancies, etc., not to invalidate proceedings.No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005)
2. Ins. by s. 3, ibid. (w.e.f. 1-3-2006). | 0 | Vacancies, etc 1[ 2[19A.Vacancies, etc., not to invalidate proceedings.No proceeding before the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005)
2.Ins.by s.3, ibid.(w.e.f.1-3-2006). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33054§ionno=20&orderno=27 | "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 | 20 | Appeals | 1[ 2[20. Appeals.-- 3 [(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature.]
(2) Notwithstanding anything contained in the general sales tax law of a State, the Authority shall adjudicate an appeal filed under sub-section (1).
(3) An appeal under sub-section (1) may be filed within ninety days from the date on which the order referred to in that sub-section is served on any aggrieved person:
Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days, but not later than one hundred and fifty days from the date of such service, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time:
Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005.
(4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees].]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by s. 4, ibid., for section 20 (w.e.f. 1-3-2016).
3. Subs. by Act 14 of 2010, s. 80, for sub-section (1) (w.e.f. 8-5-2010). | 0 | Appeals 1[ 2[20.Appeals.-- 3 [(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature.]
(2) Notwithstanding anything contained in the general sales tax law of a State, the Authority shall adjudicate an appeal filed under sub-section (1).(3) An appeal under sub-section (1) may be filed within ninety days from the date on which the order referred to in that sub-section is served on any aggrieved person:
Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days, but not later than one hundred and fifty days from the date of such service, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time:
Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005.(4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees].]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005).2.Subs.by s.4, ibid., for section 20 (w.e.f.1-3-2016).3.Subs.by Act 14 of 2010, s.80, for sub-section (1) (w.e.f.8-5-2010). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33055§ionno=21&orderno=28 | "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 | 21 | Procedure on receipt of application | (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1[assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:
Provided that such records shall, as soon as possible, be returned to the 2[highest authority] or such State Government concerned, as the case may be].
(2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2[highest authority].
(3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:
3[Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and 4[also to each State Government] concerned with the appeal of being heard.]
Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.
(4) The Authority shall make an endeavour to pronounce its order in writing within six months of the receipt of the appeal.
(5) A copy of every order made under sub-section (3) shall be sent to the 5[appellant, assessing authority, respondent and highest appellate authority of the State Government concerned.]1. Subs. by Act 32 of 2003, s. 164, for certain words (w.e.f. 14-5-2003).
2. Subs. by Act 3 of 2006, s. 5, for "assessing authority" (w.e.f. 1-3-2006).
3. The proviso subs. by Act 32 of 2003, s.164 (w.e.f. 14-5-2003).
4. Subs. by Act 23 of 2004, s. 119, for "also to the State Government" (w.e.f. 10-9-2004).
5. Subs. by Act 3 of 2006, s. 5, for "appellant and to the assessing authority" (w.e.f. 1-3-2006) | 0 | Procedure on receipt of application (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1[assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:
Provided that such records shall, as soon as possible, be returned to the 2[highest authority] or such State Government concerned, as the case may be].(2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2[highest authority].(3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:
3[Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or through a duly authorised representative, and 4[also to each State Government] concerned with the appeal of being heard.]
Provided further that whether an appeal is rejected or accepted, reasons for such rejection or acceptance shall be given in the order.(4) The Authority shall make an endeavour to pronounce its order in writing within six months of the receipt of the appeal.(5) A copy of every order made under sub-section (3) shall be sent to the 5[appellant, assessing authority, respondent and highest appellate authority of the State Government concerned.]1.Subs.by Act 32 of 2003, s.164, for certain words (w.e.f.14-5-2003).2.Subs.by Act 3 of 2006, s.5, for "assessing authority" (w.e.f.1-3-2006).3.The proviso subs.by Act 32 of 2003, s.164 (w.e.f.14-5-2003).4.Subs.by Act 23 of 2004, s.119, for "also to the State Government" (w.e.f.10-9-2004).5.Subs.by Act 3 of 2006, s.5, for "appellant and to the assessing authority" (w.e.f.1-3-2006) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33056§ionno=22&orderno=29 | "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 | 22 | Poweres of the Authority | 1[22. Poweres of the Authority.--(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:--
(a) enforcing the attendance of any person, examining him on oath or affirmation;
(b) compelling the production of accounts and documents;
(c) issuing commission for the examination of witnesses;
(d) the reception of evidence on affidavits;
(e) any other matter which may be prescribed.
2[(1A) The Authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filed before it or order the 3[deposit] of the tax before entertaining the appeal and while granting such stay or making such order for the 3[deposit] of the tax, the Authority shall have regard, if the assessee has made 3[deposit] of the tax under the general sales tax law of the State concerned, to such 3[deposit] or pass such appropriate order as it may deem fit.]
4[(1B) The Authority may issue direction for refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction:
Provided that the amount of tax directed to be refunded by a State shall not exceed the amount of central sales tax payable by the appellant on the same transaction.]
(2) Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code and the Authority shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by s. 6, ibid., for sub-section (1A) (w.e.f. 1-3-2006).
3. Subs. by Act 14 of 2010, s. 81, for "pre-deposit" (w.e.f. 8-5-2010).
4. Ins. by Act 14 of 2010, s. 81 (w.e.f. 8-5-2010). | 0 | Poweres of the Authority 1[22.Poweres of the Authority.--(1) The Authority shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely:--
(a) enforcing the attendance of any person, examining him on oath or affirmation;
(b) compelling the production of accounts and documents;
(c) issuing commission for the examination of witnesses;
(d) the reception of evidence on affidavits;
(e) any other matter which may be prescribed.2[(1A) The Authority may grant stay of the operation of the order of the highest appellate authority against which the appeal is filed before it or order the 3[deposit] of the tax before entertaining the appeal and while granting such stay or making such order for the 3[deposit] of the tax, the Authority shall have regard, if the assessee has made 3[deposit] of the tax under the general sales tax law of the State concerned, to such 3[deposit] or pass such appropriate order as it may deem fit.]
4[(1B) The Authority may issue direction for refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction:
Provided that the amount of tax directed to be refunded by a State shall not exceed the amount of central sales tax payable by the appellant on the same transaction.]
(2) Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code and the Authority shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005).2.Subs.by s.6, ibid., for sub-section (1A) (w.e.f.1-3-2006).3.Subs.by Act 14 of 2010, s.81, for "pre-deposit" (w.e.f.8-5-2010).4.Ins.by Act 14 of 2010, s.81 (w.e.f.8-5-2010). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33057§ionno=23&orderno=30 | "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 | 23 | Procedure of Authority | 1[23. Procedure of Authority.--The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure 2[in all matters, including stay of recovery of any demand] arising out of the exercise of powers under this Act.]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 32 of 2003, s. 165, for "in all matters" (w.e.f. 14-5-2003). | 0 | Procedure of Authority 1[23.Procedure of Authority.--The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure 2[in all matters, including stay of recovery of any demand] arising out of the exercise of powers under this Act.]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005).2.Subs.by Act 32 of 2003, s.165, for "in all matters" (w.e.f.14-5-2003). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33058§ionno=24&orderno=31 | "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 | 24 | Authority for Advance Ruilings to function as Authority under this Act | 1[24. Authority for Advance Ruilings to function as Authority under this Act.--(1) Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be notified by the Central Government in the Official Gazette, with such modifications as many be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this Act till such time an Authority is constituted under that section.
(2) On and from the date of the constitution of the Authority in accordance with the provisions of section 19 of this Act, the proceedings pending with the Authority for Advance Rulings shall stand transferred to the Authority constituted under that section from the stage at which such proceedings stood before the date of constitution of the said Authority.]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005). | 0 | Authority for Advance Ruilings to function as Authority under this Act 1[24.Authority for Advance Ruilings to function as Authority under this Act.--(1) Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be notified by the Central Government in the Official Gazette, with such modifications as many be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this Act till such time an Authority is constituted under that section.(2) On and from the date of the constitution of the Authority in accordance with the provisions of section 19 of this Act, the proceedings pending with the Authority for Advance Rulings shall stand transferred to the Authority constituted under that section from the stage at which such proceedings stood before the date of constitution of the said Authority.]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33059§ionno=25&orderno=32 | "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 | 25 | Transfer of pending proceedings | 1[ 2[25. Transfer of pending proceedings.--(1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State.
(2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State, from the stage which was reached before such transfer or from any earlier stage or de novo as such highest appellate authority of the State may deem fit:
3* * * * *]1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
3. Proviso to Sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010). | 0 | Transfer of pending proceedings 1[ 2[25.Transfer of pending proceedings.--(1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State.(2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State, from the stage which was reached before such transfer or from any earlier stage or de novo as such highest appellate authority of the State may deem fit:
3* * * * *]1.Ins.by Act 41 of 2001, s.3 (w.e.f.17-3-2005).2.Subs.by Act 3 of 2006, s.7, for section 25 (w.e.f.1-3-2006).3.Proviso to Sub-section (2) omitted by Act 14 of 2010, s.82 (w.e.f.8-5-2010). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00044_195674_1538559878884§ionId=33060§ionno=26&orderno=33 | "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 | 26 | Applicability of order passed | 1[26. Applicability of order passed.-- An order passed by the Authority under this Chapter shall be binding on 2[each State Government concerned, the assessing authorities] and other authorities created by or under any law relating to general sales tax, in force for the time being in any State 3***.]1. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
2. Subs. by Act 23 of 2004, s. 119, for "the assessing authorities" (w.e.f. 10-9-2004).
3. The words "or Union territory" omitted by Act 3 of 2006, s. 8 (w.e.f. 1-3-2006). | 0 | Applicability of order passed 1[26.Applicability of order passed.-- An order passed by the Authority under this Chapter shall be binding on 2[each State Government concerned, the assessing authorities] and other authorities created by or under any law relating to general sales tax, in force for the time being in any State 3***.]1.Subs.by Act 3 of 2006, s.7, for section 25 (w.e.f.1-3-2006).2.Subs.by Act 23 of 2004, s.119, for "the assessing authorities" (w.e.f.10-9-2004).3.The words "or Union territory" omitted by Act 3 of 2006, s.8 (w.e.f.1-3-2006). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39702§ionno=1&orderno=1 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 1 | Title, extent and commencement | (1) This Act may be called the Prisons Act, 1894.
1[(2) It extends to the whole of India except 2[the territories which, immediately before the 1st November, 1956, were comprised in Part B States].]"
(3) It shall come into force on the first day of July, 1894.
(4) Nothing in this Act shall apply to civil jails in the 3[State] of Bombay 4[as it existed immediately before the 1st November, 1956] outside the city of Bombay, and those jails shall continue to be administered under the provisions of sections 9 and 16 (both inclusive) of 5Bombay Act 2 of 1874, as amended by subsequent enactments.1. Subs. by the A. O. 1950, for sub-section (2).
2. Subs. by the Adaptation of Laws (No. 2) Order, 1956, for "Part B States".
3. Subs. by the A. O. 1950, for "province" which was subs. by the A O. 1948 for "presidency".
4. Ins. by the Adaptation of Laws (No. 2) Order, 1956.
5. The Civil Jails Act, 1874. | 0 | Title, extent and commencement (1) This Act may be called the Prisons Act, 1894.1[(2) It extends to the whole of India except 2[the territories which, immediately before the 1st November, 1956, were comprised in Part B States].]"
(3) It shall come into force on the first day of July, 1894.(4) Nothing in this Act shall apply to civil jails in the 3[State] of Bombay 4[as it existed immediately before the 1st November, 1956] outside the city of Bombay, and those jails shall continue to be administered under the provisions of sections 9 and 16 (both inclusive) of 5Bombay Act 2 of 1874, as amended by subsequent enactments.1.Subs.by the A.O.1950, for sub-section (2).2.Subs.by the Adaptation of Laws (No.2) Order, 1956, for "Part B States".3.Subs.by the A.O.1950, for "province" which was subs.by the A O.1948 for "presidency".4.Ins.by the Adaptation of Laws (No.2) Order, 1956.5.The Civil Jails Act, 1874. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39703§ionno=2&orderno=2 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 2 | [Repealed | [Repeal.] Rep. by the Repealing Act, 1938 (1 of 1938), s. 2 and the Schedule. | 0 | [Repealed [Repeal.] Rep.by the Repealing Act, 1938 (1 of 1938), s.2 and the Schedule. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39704§ionno=3&orderno=3 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 3 | Definitions | In this Act
(1) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners, and includes all lands and buildings appurtenant thereto, but does not include
(a) any place for the confinement of prisoners who are exclusively in the custody of the police;
(b) any place specially appointed by the State Government under section 541 of the 1Code of Criminal Procedure, 1882 (10 of 1882); or
(c) any place which has been declared by the State Government, by general or special order, to be a subsidiary jail;
(2) "criminal prisoner" means any prisoner duly committed to custody under the writ, warrant or order of any Court or authority exercising criminal jurisdiction, or by order of a Court-martial ;
(3) "convicted criminal prisoner" means any criminal prisoner under sentence of a Court or Court-martial, and includes a person detained in prison under the provisions of Chapter VIII of the 1Code of Criminal Procedure, 1882 (10 of 1882), or under the 2Prisoners Act, 1871 (5 of 1871) ;
(4) "civil prisoner" means any prisoner who is not a criminal prisoner ;
(5) "remission system" means the rules for the time being in force regulating the award of marks to, and the consequent shortening of sentences of, prisoners in jail ;
(6) "history-ticket" means the ticket exhibiting such information as is required in respect of each prisoner by this Act or the rules thereunder ;
(7) "Inspector General" means the Inspector General of Prisons ;
(8) "Medical Subordinate" means an Assistant Surgeon, Apothecary or qualified Hospital Assistant; and
(9) "prohibited article" means an article the introduction or removal of which into or out of a prison is prohibited by any rule under this Act.
STATE AMENDMENT
Orissa.--
Amendment of section 3, (9 of 1894).--In section 3 of the Prisons Act, 1894(9 of 1894) (hereinafter referred to as the said Act), for clause (5) the following clauses shall be substituted, namely:--
"(5) "remission system" means the system of regulating the award of marks to, and the consequent shortening the sentences of prisoners in jail in accordance with the rules for the time being in force;
(5a) "furlough system" means the system of releasing prisoners in jail on furlough in accordance with the rules for the time being in force."
[Vide the Orissa Act 29 of 1958, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In section 3 of the Prisons Act, 1894 (IX of 1894), hereinafter to as the said Act, for clause (5), the following clauses shall be substituted, namely:--
"(5) 'remission system' means the system of regulation the award of marks to, and the consequent shortening of sentence of, prisoners in jail in accordance with the rules for the time being in force;
(5A) 'furlough system' means the system of releasing prisoners in jail in furlough in accordance with the rules for the time being in force."
[Vide Bombay Act XXVII of 1953, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In the Prisons Act, 1894 (hereinafter referred to as "the Principal Act"), in section 3, clause (8) shall be deleted.
[Vide Bombay Act XLV of 1959, s. 2]1. See now the Code of Criminal Procedure, 1973 (Act 2 of 1974).
2. See now the Prisoners Act, 1900 (3 of 1900). | 0 | Definitions In this Act
(1) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners, and includes all lands and buildings appurtenant thereto, but does not include
(a) any place for the confinement of prisoners who are exclusively in the custody of the police;
(b) any place specially appointed by the State Government under section 541 of the 1Code of Criminal Procedure, 1882 (10 of 1882); or
(c) any place which has been declared by the State Government, by general or special order, to be a subsidiary jail;
(2) "criminal prisoner" means any prisoner duly committed to custody under the writ, warrant or order of any Court or authority exercising criminal jurisdiction, or by order of a Court-martial ;
(3) "convicted criminal prisoner" means any criminal prisoner under sentence of a Court or Court-martial, and includes a person detained in prison under the provisions of Chapter VIII of the 1Code of Criminal Procedure, 1882 (10 of 1882), or under the 2Prisoners Act, 1871 (5 of 1871) ;
(4) "civil prisoner" means any prisoner who is not a criminal prisoner ;
(5) "remission system" means the rules for the time being in force regulating the award of marks to, and the consequent shortening of sentences of, prisoners in jail ;
(6) "history-ticket" means the ticket exhibiting such information as is required in respect of each prisoner by this Act or the rules thereunder ;
(7) "Inspector General" means the Inspector General of Prisons ;
(8) "Medical Subordinate" means an Assistant Surgeon, Apothecary or qualified Hospital Assistant; and
(9) "prohibited article" means an article the introduction or removal of which into or out of a prison is prohibited by any rule under this Act.STATE AMENDMENT
Orissa.--
Amendment of section 3, (9 of 1894).--In section 3 of the Prisons Act, 1894(9 of 1894) (hereinafter referred to as the said Act), for clause (5) the following clauses shall be substituted, namely:--
"(5) "remission system" means the system of regulating the award of marks to, and the consequent shortening the sentences of prisoners in jail in accordance with the rules for the time being in force;
(5a) "furlough system" means the system of releasing prisoners in jail on furlough in accordance with the rules for the time being in force."
[Vide the Orissa Act 29 of 1958, s.2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39704§ionno=3&orderno=3 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 3 | Definitions | In this Act
(1) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners, and includes all lands and buildings appurtenant thereto, but does not include
(a) any place for the confinement of prisoners who are exclusively in the custody of the police;
(b) any place specially appointed by the State Government under section 541 of the 1Code of Criminal Procedure, 1882 (10 of 1882); or
(c) any place which has been declared by the State Government, by general or special order, to be a subsidiary jail;
(2) "criminal prisoner" means any prisoner duly committed to custody under the writ, warrant or order of any Court or authority exercising criminal jurisdiction, or by order of a Court-martial ;
(3) "convicted criminal prisoner" means any criminal prisoner under sentence of a Court or Court-martial, and includes a person detained in prison under the provisions of Chapter VIII of the 1Code of Criminal Procedure, 1882 (10 of 1882), or under the 2Prisoners Act, 1871 (5 of 1871) ;
(4) "civil prisoner" means any prisoner who is not a criminal prisoner ;
(5) "remission system" means the rules for the time being in force regulating the award of marks to, and the consequent shortening of sentences of, prisoners in jail ;
(6) "history-ticket" means the ticket exhibiting such information as is required in respect of each prisoner by this Act or the rules thereunder ;
(7) "Inspector General" means the Inspector General of Prisons ;
(8) "Medical Subordinate" means an Assistant Surgeon, Apothecary or qualified Hospital Assistant; and
(9) "prohibited article" means an article the introduction or removal of which into or out of a prison is prohibited by any rule under this Act.
STATE AMENDMENT
Orissa.--
Amendment of section 3, (9 of 1894).--In section 3 of the Prisons Act, 1894(9 of 1894) (hereinafter referred to as the said Act), for clause (5) the following clauses shall be substituted, namely:--
"(5) "remission system" means the system of regulating the award of marks to, and the consequent shortening the sentences of prisoners in jail in accordance with the rules for the time being in force;
(5a) "furlough system" means the system of releasing prisoners in jail on furlough in accordance with the rules for the time being in force."
[Vide the Orissa Act 29 of 1958, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In section 3 of the Prisons Act, 1894 (IX of 1894), hereinafter to as the said Act, for clause (5), the following clauses shall be substituted, namely:--
"(5) 'remission system' means the system of regulation the award of marks to, and the consequent shortening of sentence of, prisoners in jail in accordance with the rules for the time being in force;
(5A) 'furlough system' means the system of releasing prisoners in jail in furlough in accordance with the rules for the time being in force."
[Vide Bombay Act XXVII of 1953, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In the Prisons Act, 1894 (hereinafter referred to as "the Principal Act"), in section 3, clause (8) shall be deleted.
[Vide Bombay Act XLV of 1959, s. 2]1. See now the Code of Criminal Procedure, 1973 (Act 2 of 1974).
2. See now the Prisoners Act, 1900 (3 of 1900). | 1 | Definitions --In section 3 of the Prisons Act, 1894 (IX of 1894), hereinafter to as the said Act, for clause (5), the following clauses shall be substituted, namely:--
"(5) 'remission system' means the system of regulation the award of marks to, and the consequent shortening of sentence of, prisoners in jail in accordance with the rules for the time being in force;
(5A) 'furlough system' means the system of releasing prisoners in jail in furlough in accordance with the rules for the time being in force. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39704§ionno=3&orderno=3 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 3 | Definitions | In this Act
(1) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners, and includes all lands and buildings appurtenant thereto, but does not include
(a) any place for the confinement of prisoners who are exclusively in the custody of the police;
(b) any place specially appointed by the State Government under section 541 of the 1Code of Criminal Procedure, 1882 (10 of 1882); or
(c) any place which has been declared by the State Government, by general or special order, to be a subsidiary jail;
(2) "criminal prisoner" means any prisoner duly committed to custody under the writ, warrant or order of any Court or authority exercising criminal jurisdiction, or by order of a Court-martial ;
(3) "convicted criminal prisoner" means any criminal prisoner under sentence of a Court or Court-martial, and includes a person detained in prison under the provisions of Chapter VIII of the 1Code of Criminal Procedure, 1882 (10 of 1882), or under the 2Prisoners Act, 1871 (5 of 1871) ;
(4) "civil prisoner" means any prisoner who is not a criminal prisoner ;
(5) "remission system" means the rules for the time being in force regulating the award of marks to, and the consequent shortening of sentences of, prisoners in jail ;
(6) "history-ticket" means the ticket exhibiting such information as is required in respect of each prisoner by this Act or the rules thereunder ;
(7) "Inspector General" means the Inspector General of Prisons ;
(8) "Medical Subordinate" means an Assistant Surgeon, Apothecary or qualified Hospital Assistant; and
(9) "prohibited article" means an article the introduction or removal of which into or out of a prison is prohibited by any rule under this Act.
STATE AMENDMENT
Orissa.--
Amendment of section 3, (9 of 1894).--In section 3 of the Prisons Act, 1894(9 of 1894) (hereinafter referred to as the said Act), for clause (5) the following clauses shall be substituted, namely:--
"(5) "remission system" means the system of regulating the award of marks to, and the consequent shortening the sentences of prisoners in jail in accordance with the rules for the time being in force;
(5a) "furlough system" means the system of releasing prisoners in jail on furlough in accordance with the rules for the time being in force."
[Vide the Orissa Act 29 of 1958, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In section 3 of the Prisons Act, 1894 (IX of 1894), hereinafter to as the said Act, for clause (5), the following clauses shall be substituted, namely:--
"(5) 'remission system' means the system of regulation the award of marks to, and the consequent shortening of sentence of, prisoners in jail in accordance with the rules for the time being in force;
(5A) 'furlough system' means the system of releasing prisoners in jail in furlough in accordance with the rules for the time being in force."
[Vide Bombay Act XXVII of 1953, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In the Prisons Act, 1894 (hereinafter referred to as "the Principal Act"), in section 3, clause (8) shall be deleted.
[Vide Bombay Act XLV of 1959, s. 2]1. See now the Code of Criminal Procedure, 1973 (Act 2 of 1974).
2. See now the Prisoners Act, 1900 (3 of 1900). | 2 | Definitions |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39704§ionno=3&orderno=3 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 3 | Definitions | In this Act
(1) "prison" means any jail or place used permanently or temporarily under the general or special orders of a State Government for the detention of prisoners, and includes all lands and buildings appurtenant thereto, but does not include
(a) any place for the confinement of prisoners who are exclusively in the custody of the police;
(b) any place specially appointed by the State Government under section 541 of the 1Code of Criminal Procedure, 1882 (10 of 1882); or
(c) any place which has been declared by the State Government, by general or special order, to be a subsidiary jail;
(2) "criminal prisoner" means any prisoner duly committed to custody under the writ, warrant or order of any Court or authority exercising criminal jurisdiction, or by order of a Court-martial ;
(3) "convicted criminal prisoner" means any criminal prisoner under sentence of a Court or Court-martial, and includes a person detained in prison under the provisions of Chapter VIII of the 1Code of Criminal Procedure, 1882 (10 of 1882), or under the 2Prisoners Act, 1871 (5 of 1871) ;
(4) "civil prisoner" means any prisoner who is not a criminal prisoner ;
(5) "remission system" means the rules for the time being in force regulating the award of marks to, and the consequent shortening of sentences of, prisoners in jail ;
(6) "history-ticket" means the ticket exhibiting such information as is required in respect of each prisoner by this Act or the rules thereunder ;
(7) "Inspector General" means the Inspector General of Prisons ;
(8) "Medical Subordinate" means an Assistant Surgeon, Apothecary or qualified Hospital Assistant; and
(9) "prohibited article" means an article the introduction or removal of which into or out of a prison is prohibited by any rule under this Act.
STATE AMENDMENT
Orissa.--
Amendment of section 3, (9 of 1894).--In section 3 of the Prisons Act, 1894(9 of 1894) (hereinafter referred to as the said Act), for clause (5) the following clauses shall be substituted, namely:--
"(5) "remission system" means the system of regulating the award of marks to, and the consequent shortening the sentences of prisoners in jail in accordance with the rules for the time being in force;
(5a) "furlough system" means the system of releasing prisoners in jail on furlough in accordance with the rules for the time being in force."
[Vide the Orissa Act 29 of 1958, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In section 3 of the Prisons Act, 1894 (IX of 1894), hereinafter to as the said Act, for clause (5), the following clauses shall be substituted, namely:--
"(5) 'remission system' means the system of regulation the award of marks to, and the consequent shortening of sentence of, prisoners in jail in accordance with the rules for the time being in force;
(5A) 'furlough system' means the system of releasing prisoners in jail in furlough in accordance with the rules for the time being in force."
[Vide Bombay Act XXVII of 1953, s. 2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In the Prisons Act, 1894 (hereinafter referred to as "the Principal Act"), in section 3, clause (8) shall be deleted.
[Vide Bombay Act XLV of 1959, s. 2]1. See now the Code of Criminal Procedure, 1973 (Act 2 of 1974).
2. See now the Prisoners Act, 1900 (3 of 1900). | 3 | Definitions "
[Vide Bombay Act XXVII of 1953, s.2]
Maharashtra.--
Amendment of section 3 of Act IX of 1894.--In the Prisons Act, 1894 (hereinafter referred to as "the Principal Act"), in section 3, clause (8) shall be deleted.[Vide Bombay Act XLV of 1959, s.2]1.See now the Code of Criminal Procedure, 1973 (Act 2 of 1974).2.See now the Prisoners Act, 1900 (3 of 1900). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39705§ionno=4&orderno=4 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 4 | Accommodation for prisoners | The State Government shall provide, for the prisoners in the territories under such Government, accommodation in prisons constructed and regulated in such manner as to comply with the requisitions of this Act in respect of the separation of prisoners. | 0 | Accommodation for prisoners The State Government shall provide, for the prisoners in the territories under such Government, accommodation in prisons constructed and regulated in such manner as to comply with the requisitions of this Act in respect of the separation of prisoners. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39706§ionno=5&orderno=5 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 5 | Inspector General | An Inspector General shall be appointed for the territories subject to each State Government, and shall exercise, subject to the orders of the State Government, the general control and superintendence of all prisons situated in the territories under such Government. | 0 | Inspector General An Inspector General shall be appointed for the territories subject to each State Government, and shall exercise, subject to the orders of the State Government, the general control and superintendence of all prisons situated in the territories under such Government. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39707§ionno=6&orderno=6 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 6 | Officers of prisons | For every prison there shall be a Superintendent, a Medical Officer (who may also be the Superintendent), a Medical Subordinate, a Jailer and such other officers as the State Government thinks necessary :
Provided that 1[the State Government of Bombay] may 2*** declare by order in writing that in any prison specified in the order the office of Jailer shall be held by the person appointed to be Superintendent.
STATE AMENDMENTS
Maharashtra.--
Amendment of section 6 of Act IX of 1894.--In section 6 of the principal Act shall be renumbered as sub-section (1) of that section.
(2) In sub-section (1) so renumbered--
(a) after the words "a Superintendent" the brackets and words "(who may be a Deputy Inspector-General of Prisons" shall be inserted;
(b) the words "a Medical Subordinate" shall be deleted;
(c) after the said sub-section (1), the following sub-section shall be inserted, namely:--
"(2) Where one or more Deputy Superintendents are appointed for a prison, they shall, subject to the general or special orders of the Inspector-General, exercise, carry out or discharge all or any of the powers, duties and functions of a Superintendent under this Act, or any law for the time being in force, as the Superintendent may delegate to them."
[Vide Bombay Act XLV of 1959, s. 3]1 Subs. by the A. O. 1937, for "the Governor of Bombay in Council".
2. The words "with the previous sanction of the G. G. in C." omitted, ibid. | 0 | Officers of prisons For every prison there shall be a Superintendent, a Medical Officer (who may also be the Superintendent), a Medical Subordinate, a Jailer and such other officers as the State Government thinks necessary :
Provided that 1[the State Government of Bombay] may 2*** declare by order in writing that in any prison specified in the order the office of Jailer shall be held by the person appointed to be Superintendent.STATE AMENDMENTS
Maharashtra.--
Amendment of section 6 of Act IX of 1894.--In section 6 of the principal Act shall be renumbered as sub-section (1) of that section.(2) In sub-section (1) so renumbered--
(a) after the words "a Superintendent" the brackets and words "(who may be a Deputy Inspector-General of Prisons" shall be inserted;
(b) the words "a Medical Subordinate" shall be deleted;
(c) after the said sub-section (1), the following sub-section shall be inserted, namely:--
"(2) Where one or more Deputy Superintendents are appointed for a prison, they shall, subject to the general or special orders of the Inspector-General, exercise, carry out or discharge all or any of the powers, duties and functions of a Superintendent under this Act, or any law for the time being in force, as the Superintendent may delegate to them."
[Vide Bombay Act XLV of 1959, s.3]1 Subs.by the A.O.1937, for "the Governor of Bombay in Council".2.The words "with the previous sanction of the G.G.in C." omitted, ibid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39708§ionno=7&orderno=7 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 7 | Temporary accommodation for prisoners | Whenever it appears to the Inspector General that the number of prisoners in any prison is greater than can conveniently or safely be kept therein, and it is not convenient to transfer the excess number to some other prison,
or whenever from the outbreak of epidemic disease within any prison, or for any other reason, it is desirable to provide for the temporary shelter and safe custody of any prisoners,
provision shall be made, by such officer and in such manner as the State Government may direct, for the shelter and safe custody in temporary prisons of so many of the prisoners as cannot be conveniently or safely kept in the prison. | 0 | Temporary accommodation for prisoners Whenever it appears to the Inspector General that the number of prisoners in any prison is greater than can conveniently or safely be kept therein, and it is not convenient to transfer the excess number to some other prison,
or whenever from the outbreak of epidemic disease within any prison, or for any other reason, it is desirable to provide for the temporary shelter and safe custody of any prisoners,
provision shall be made, by such officer and in such manner as the State Government may direct, for the shelter and safe custody in temporary prisons of so many of the prisoners as cannot be conveniently or safely kept in the prison. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39709§ionno=8&orderno=8 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 8 | Control and duties of officers of prisons | All officers of a prison shall obey the directions of the Superintendent; all officers subordinate to the Jailer shall perform such duties as may be imposed on them by the Jailer with the sanction of the Superintendent or be prescribed by rules under section 1[59].1 Subs. by the A. O. 1937, for "60". | 0 | Control and duties of officers of prisons All officers of a prison shall obey the directions of the Superintendent; all officers subordinate to the Jailer shall perform such duties as may be imposed on them by the Jailer with the sanction of the Superintendent or be prescribed by rules under section 1[59].1 Subs.by the A.O.1937, for "60". |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39710§ionno=9&orderno=9 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 9 | Officers not to have business dealings with prisoners | No officer of a prison shall sell or let, nor shall any person in trust for or employed by him sell or let, or derive any benefit from selling or letting, any article to any prisoner or have any money or other business dealings, directly or indirectly, with any prisoner. | 0 | Officers not to have business dealings with prisoners No officer of a prison shall sell or let, nor shall any person in trust for or employed by him sell or let, or derive any benefit from selling or letting, any article to any prisoner or have any money or other business dealings, directly or indirectly, with any prisoner. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39711§ionno=10&orderno=10 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 10 | Officers not to be interested in prison-contracts | No officer of a prison shall, nor shall any person in trust for or employed by him, have any interest, direct or indirect, in any contract for the supply of the prison : nor shall he derive any benefit, directly or indirectly, from the sale or purchase of any article on behalf of the prison or belonging to a prisoner. | 0 | Officers not to be interested in prison-contracts No officer of a prison shall, nor shall any person in trust for or employed by him, have any interest, direct or indirect, in any contract for the supply of the prison : nor shall he derive any benefit, directly or indirectly, from the sale or purchase of any article on behalf of the prison or belonging to a prisoner. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39712§ionno=11&orderno=11 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 11 | Superintendent | (1) Subject to the orders of the Inspector General, the Superintendent shall manage the prison in all matters relating to discipline, labour, expenditure, punishment and control.
(2) Subject to such general or special directions as may be given by the State Government, the Superintendent of a prison other than a central prison or a prison situated in a presidency-town shall obey all orders not inconsistent with this Act or any rule thereunder which may be given respecting the prison by the District Magistrate, and shall report to the Inspector General all such orders and the action taken thereon.
STATE AMENDMENT
Maharashtra.--
Amendment of section 11 of Act IX of 1894.--In section 11 of the principal Act, in sub-section (2), the words "a central prison or" shall be deleted.
[Vide Bombay Act XLV of 1959, s. 4] | 0 | Superintendent (1) Subject to the orders of the Inspector General, the Superintendent shall manage the prison in all matters relating to discipline, labour, expenditure, punishment and control.(2) Subject to such general or special directions as may be given by the State Government, the Superintendent of a prison other than a central prison or a prison situated in a presidency-town shall obey all orders not inconsistent with this Act or any rule thereunder which may be given respecting the prison by the District Magistrate, and shall report to the Inspector General all such orders and the action taken thereon.STATE AMENDMENT
Maharashtra.--
Amendment of section 11 of Act IX of 1894.--In section 11 of the principal Act, in sub-section (2), the words "a central prison or" shall be deleted.[Vide Bombay Act XLV of 1959, s.4] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39713§ionno=12&orderno=12 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 12 | Records to be kept by Superintendent | The Superintendent shall keep, or cause to be kept, the following records :—
(1) a register of prisoners admitted;
(2) a book showing when each prisoner is to be released;
(3) a punishment-book for the entry of the punishments inflicted on prisoners for prison-offences;
(4) a visitors book for the entry of any observation made by the visitors touching any matters connected with the administration of the prison;
(5) a record of the money and other articles taken from prisoners;
and all such other records as may be prescribed by rules under section 59 1***.1 The words and figures "or section 60" omitted by the A. O. 1937. | 0 | Records to be kept by Superintendent The Superintendent shall keep, or cause to be kept, the following records :—
(1) a register of prisoners admitted;
(2) a book showing when each prisoner is to be released;
(3) a punishment-book for the entry of the punishments inflicted on prisoners for prison-offences;
(4) a visitors book for the entry of any observation made by the visitors touching any matters connected with the administration of the prison;
(5) a record of the money and other articles taken from prisoners;
and all such other records as may be prescribed by rules under section 59 1***.1 The words and figures "or section 60" omitted by the A.O.1937. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39714§ionno=13&orderno=13 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 13 | Duties of Medical Officer | Subject to the control of the Superintendent, the Medical Officer shall have charge of the sanitary administration of the prison, and shall perform such 1duties as may be prescribed by rules made by the State Government under section 2[59].1. For rules as to Medical Officer's duties under s. 13, see different local Rules and Orders.
2. Subs. by the A O. 1937, for "60". | 0 | Duties of Medical Officer Subject to the control of the Superintendent, the Medical Officer shall have charge of the sanitary administration of the prison, and shall perform such 1duties as may be prescribed by rules made by the State Government under section 2[59].1.For rules as to Medical Officer's duties under s.13, see different local Rules and Orders.2.Subs.by the A O.1937, for "60". |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39715§ionno=14&orderno=14 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 14 | Medical Officer to report in certain cases | Whenever the Medical Officer has reason to believe that the mind of a prisoner is, or is likely to be, injuriously affected by the discipline or treatment to which he is subjected, the Medical Officer shall report the case in writing to the Superintendent, together with such observations as he may think proper.
This report, with the orders of the Superintendent thereon, shall forthwith be sent to the Inspector General for information. | 0 | Medical Officer to report in certain cases Whenever the Medical Officer has reason to believe that the mind of a prisoner is, or is likely to be, injuriously affected by the discipline or treatment to which he is subjected, the Medical Officer shall report the case in writing to the Superintendent, together with such observations as he may think proper.This report, with the orders of the Superintendent thereon, shall forthwith be sent to the Inspector General for information. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39716§ionno=15&orderno=15 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 15 | Report on death of prisoner | On the death of any prisoner, the Medical Officer shall forthwith record in a register the following particulars, so far as they can be ascertained, namely :--
(1) the day on which the deceased first complained of illness or was observed to be ill,
(2) the labour, if any, on which he was engaged on that day,
(3) the scale of his diet on that day,
(4) the day on which he was admitted to hospital,
(5) the day on which the Medical Officer was first informed of the illness,
(6) the nature of the disease,
(7) when the deceased was last seen before his death by the Medical Officer or Medical Subordinate,
(8) when the prisoner died, and
(9) (in cases where a post-mortem examination is made) an account of the appearances after death,
together with any special remarks that appear to the Medical Officer to be required.
STATE AMENDMENT
Maharashtra.--
Amendment of section 15 of Act IX of 1894.--In section 15 of the principal Act, in clause (7), the words "or Medical Subordinate" shall be deleted.
[Vide Bombay Act XLV of 1959, s. 5] | 0 | Report on death of prisoner On the death of any prisoner, the Medical Officer shall forthwith record in a register the following particulars, so far as they can be ascertained, namely :--
(1) the day on which the deceased first complained of illness or was observed to be ill,
(2) the labour, if any, on which he was engaged on that day,
(3) the scale of his diet on that day,
(4) the day on which he was admitted to hospital,
(5) the day on which the Medical Officer was first informed of the illness,
(6) the nature of the disease,
(7) when the deceased was last seen before his death by the Medical Officer or Medical Subordinate,
(8) when the prisoner died, and
(9) (in cases where a post-mortem examination is made) an account of the appearances after death,
together with any special remarks that appear to the Medical Officer to be required.STATE AMENDMENT
Maharashtra.--
Amendment of section 15 of Act IX of 1894.--In section 15 of the principal Act, in clause (7), the words "or Medical Subordinate" shall be deleted.[Vide Bombay Act XLV of 1959, s.5] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39717§ionno=16&orderno=16 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 16 | Jailer | (1) The Jailer shall reside in the prison, unless the Superintendent permits him in writing to reside elsewhere.
(2) The Jailer shall not, without the Inspector General's sanction in writing, be concerned in any other employment. | 0 | Jailer (1) The Jailer shall reside in the prison, unless the Superintendent permits him in writing to reside elsewhere.(2) The Jailer shall not, without the Inspector General's sanction in writing, be concerned in any other employment. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39718§ionno=17&orderno=17 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 17 | Jailer to give notice of death of prisoner | Upon the death of a prisoner, the Jailer shall give immediate notice thereof to the Superintendent and the Medical Subordinate.
STATE AMENDMENT
Maharashtra.--
Amendment of section 17 of Act IX of 1894.--In section 17 of the principal Act, for the words "Medical Subordinate" the words "Medical Officer" shall be substituted.
[Vide Bombay Act XLV of 1959, s. 6] | 0 | Jailer to give notice of death of prisoner Upon the death of a prisoner, the Jailer shall give immediate notice thereof to the Superintendent and the Medical Subordinate.STATE AMENDMENT
Maharashtra.--
Amendment of section 17 of Act IX of 1894.--In section 17 of the principal Act, for the words "Medical Subordinate" the words "Medical Officer" shall be substituted.[Vide Bombay Act XLV of 1959, s.6] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39719§ionno=18&orderno=18 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 18 | Responsibility of Jailer | The Jailer shall be responsible for the safe custody of the records to be kept under section 12, for the commitment warrants and all other documents confided to his care, and for the money and other articles taken from prisoners. | 0 | Responsibility of Jailer The Jailer shall be responsible for the safe custody of the records to be kept under section 12, for the commitment warrants and all other documents confided to his care, and for the money and other articles taken from prisoners. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39720§ionno=19&orderno=19 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 19 | Jailer to be present at night | The Jailer shall not be absent from the prison for a night without permission in writing from the Superintendent but, if absent without leave for a night from unavoidable necessity, he shall immediately report the fact and the cause of it to the Superintendent. | 0 | Jailer to be present at night The Jailer shall not be absent from the prison for a night without permission in writing from the Superintendent but, if absent without leave for a night from unavoidable necessity, he shall immediately report the fact and the cause of it to the Superintendent. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39721§ionno=20&orderno=20 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 20 | Powers of Deputy and Assistant Jailers | Where a Deputy Jailer or Assistant Jailer is appointed to a prison, he shall, subject to the orders of the Superintendent, be competent to perform any of the duties, and be subject to all the responsibilities, of a Jailer under this Act or any rule thereunder. | 0 | Powers of Deputy and Assistant Jailers Where a Deputy Jailer or Assistant Jailer is appointed to a prison, he shall, subject to the orders of the Superintendent, be competent to perform any of the duties, and be subject to all the responsibilities, of a Jailer under this Act or any rule thereunder. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39722§ionno=21&orderno=21 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 21 | Duties of gate-keeper | The officer acting as gate-keeper, or any other officer of the prison, may examine anything carried in or out of the prison, and may stop and search or cause to be searched any person suspected of bringing any prohibited article into or out of the prison, or of carrying out any property belonging to the prison, and, if any such article or property be found, shall give immediate notice thereof to the Jailer. | 0 | Duties of gate-keeper The officer acting as gate-keeper, or any other officer of the prison, may examine anything carried in or out of the prison, and may stop and search or cause to be searched any person suspected of bringing any prohibited article into or out of the prison, or of carrying out any property belonging to the prison, and, if any such article or property be found, shall give immediate notice thereof to the Jailer. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39723§ionno=22&orderno=22 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 22 | Subordinate officers not to be absent without leave | Officers subordinate to the Jailer shall not be absent from the prison without leave from the Superintendent or from the Jailer. | 0 | Subordinate officers not to be absent without leave Officers subordinate to the Jailer shall not be absent from the prison without leave from the Superintendent or from the Jailer. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39724§ionno=23&orderno=23 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 23 | Convict officers | Prisoners who have been appointed as officers of prisons shall be deemed to be public servants within the meaning of the Indian Penal Code (45 of 1860) | 0 | Convict officers Prisoners who have been appointed as officers of prisons shall be deemed to be public servants within the meaning of the Indian Penal Code (45 of 1860) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39725§ionno=24&orderno=24 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 24 | Prisoners to be examined on admission | (1) Whenever a prisoner is admitted into prison, he shall be searched, and all weapons and prohibited articles shall be taken from him.
(2) Every criminal prisoner shall also, as soon as possible after admission, be examined under the general or special orders of the Medical Officer, who shall enter or cause to be entered in a book, to be kept by the Jailer, a record of the state of the prisoner's health, and of any wounds or marks on his person, the class of labour he is fit for if sentenced to rigorous imprisonment, and any observations which the Medical Officer thinks fit to add.
(3) In the case of female prisoners the search and examination shall be carried out by the matron under the general or special orders of the Medical Officer. | 0 | Prisoners to be examined on admission (1) Whenever a prisoner is admitted into prison, he shall be searched, and all weapons and prohibited articles shall be taken from him.(2) Every criminal prisoner shall also, as soon as possible after admission, be examined under the general or special orders of the Medical Officer, who shall enter or cause to be entered in a book, to be kept by the Jailer, a record of the state of the prisoner's health, and of any wounds or marks on his person, the class of labour he is fit for if sentenced to rigorous imprisonment, and any observations which the Medical Officer thinks fit to add.(3) In the case of female prisoners the search and examination shall be carried out by the matron under the general or special orders of the Medical Officer. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39726§ionno=25&orderno=25 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 25 | Effects of prisoners | All money or other articles in respect whereof no order of a competent Court has been made, and which may with proper authority be brought into the prison by any criminal prisoner or sent to the prison for his use, shall be placed in the custody of the Jailer. | 0 | Effects of prisoners All money or other articles in respect whereof no order of a competent Court has been made, and which may with proper authority be brought into the prison by any criminal prisoner or sent to the prison for his use, shall be placed in the custody of the Jailer. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39727§ionno=26&orderno=26 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 26 | Removal and discharge of prisoners | (1) All prisoners, previously to being removed to any other prison, shall be examined by the Medical Officer.
(2) No prisoner shall be removed from one prison to another unless the Medical Officer certifies that the prisoner is free from any illness rendering him unfit for removal.
(3) No prisoner shall be discharged against his will from prison, if labouring under any acute or dangerous distemper, nor until, in the opinion of the Medical Officer, such discharge is safe. | 0 | Removal and discharge of prisoners (1) All prisoners, previously to being removed to any other prison, shall be examined by the Medical Officer.(2) No prisoner shall be removed from one prison to another unless the Medical Officer certifies that the prisoner is free from any illness rendering him unfit for removal.(3) No prisoner shall be discharged against his will from prison, if labouring under any acute or dangerous distemper, nor until, in the opinion of the Medical Officer, such discharge is safe. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39728§ionno=27&orderno=27 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 27 | Separation of prisoners | The requisitions of this Act with respect to the separation of prisoners are as follows :—
(1) in a prison containing female as well as male prisoners, the females shall be imprisoned in separate buildings, or separate parts of the same building, in such manner as to prevent their seeing, or conversing or holding any intercourse with, the male prisoners ;
(2) in a prison where male prisoners under the age of 1[twenty-one] are confined, means shall be provided for separating them altogether from the other prisoners and for separating those of them who have arrived at the age of puberty from those who have not;
(3) unconvicted criminal prisoners shall be kept apart from convicted criminal prisoners ; and
(4) civil prisoners shall be kept apart from criminal prisoners.1 Subs. by Act 6 of 1930, s. 2, for "eighteen". | 0 | Separation of prisoners The requisitions of this Act with respect to the separation of prisoners are as follows :—
(1) in a prison containing female as well as male prisoners, the females shall be imprisoned in separate buildings, or separate parts of the same building, in such manner as to prevent their seeing, or conversing or holding any intercourse with, the male prisoners ;
(2) in a prison where male prisoners under the age of 1[twenty-one] are confined, means shall be provided for separating them altogether from the other prisoners and for separating those of them who have arrived at the age of puberty from those who have not;
(3) unconvicted criminal prisoners shall be kept apart from convicted criminal prisoners ; and
(4) civil prisoners shall be kept apart from criminal prisoners.1 Subs.by Act 6 of 1930, s.2, for "eighteen". |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39729§ionno=28&orderno=28 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 28 | Association and segregation of prisoners | Subject to the requirements of the last foregoing section, convicted criminal prisoners may be confined either in association or individually in cells or partly in one way and partly in the other. | 0 | Association and segregation of prisoners Subject to the requirements of the last foregoing section, convicted criminal prisoners may be confined either in association or individually in cells or partly in one way and partly in the other. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39730§ionno=29&orderno=29 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 29 | Solitary confinement | No cell shall be used for solitary confinement unless it is furnished with the means of enabling the prisoner to communicate at any time with an officer of the prison, and every prisoner so confined in a cell for more than twenty-four hours, whether as a punishment or otherwise, shall be visited at least once a day by the Medical Officer or Medical Subordinate.
STATE AMENDMENT
Maharashtra.--
Amendment of section 29 of Act IX of 1894.--In section 29 of the principal Act, for the words "or Medical Subordinate" the words "or any Officer authorised by the Medical Officer in this behalf" shall be substituted.
[Vide Bombay Act XLV of 1894, s. 7] | 0 | Solitary confinement No cell shall be used for solitary confinement unless it is furnished with the means of enabling the prisoner to communicate at any time with an officer of the prison, and every prisoner so confined in a cell for more than twenty-four hours, whether as a punishment or otherwise, shall be visited at least once a day by the Medical Officer or Medical Subordinate.STATE AMENDMENT
Maharashtra.--
Amendment of section 29 of Act IX of 1894.--In section 29 of the principal Act, for the words "or Medical Subordinate" the words "or any Officer authorised by the Medical Officer in this behalf" shall be substituted.[Vide Bombay Act XLV of 1894, s.7] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39731§ionno=30&orderno=30 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 30 | Prisoners under sentence of death | (1) Every prisoner under sentence of death shall, immediately on his arrival in the prison after sentence, be searched by, or by order of, the Jailer and all articles shall be taken from him which the Jailer deems it dangerous or inexpedient to leave in his possession.
(2) Every such prisoner shall be confined in a cell apart from all other prisoners, and shall be placed by day and by night under the charge of a guard. | 0 | Prisoners under sentence of death (1) Every prisoner under sentence of death shall, immediately on his arrival in the prison after sentence, be searched by, or by order of, the Jailer and all articles shall be taken from him which the Jailer deems it dangerous or inexpedient to leave in his possession.(2) Every such prisoner shall be confined in a cell apart from all other prisoners, and shall be placed by day and by night under the charge of a guard. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39732§ionno=31&orderno=31 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 31 | Maintenance of certain prisoners from private sources | A civil prisoner or an unconvicted criminal prisoner shall be permitted to maintain himself, and to purchase, or receive from private sources at proper hours, food, clothing, bedding or other necessaries, but subject to examination and to such rules as may be approved by the Inspector General. | 0 | Maintenance of certain prisoners from private sources A civil prisoner or an unconvicted criminal prisoner shall be permitted to maintain himself, and to purchase, or receive from private sources at proper hours, food, clothing, bedding or other necessaries, but subject to examination and to such rules as may be approved by the Inspector General. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39733§ionno=32&orderno=32 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 32 | Restriction on transfer of food and clothing between certain prisoners | No part of any food, clothing, bedding or other necessaries belonging to any civil or unconvicted criminal prisoner shall be given, hired or sold to any other prisoner ; and any prisoner transgressing the provisions of this section shall lose the privilege of purchasing food or receiving it from private sources, for such time as the Superintendent thinks proper. | 0 | Restriction on transfer of food and clothing between certain prisoners No part of any food, clothing, bedding or other necessaries belonging to any civil or unconvicted criminal prisoner shall be given, hired or sold to any other prisoner ; and any prisoner transgressing the provisions of this section shall lose the privilege of purchasing food or receiving it from private sources, for such time as the Superintendent thinks proper. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39734§ionno=33&orderno=33 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 33 | Supply of clothing and bedding to civil and unconvicted criminal prisoners | (1) Every civil prisoner and unconvicted prisoner unable to provide himself with sufficient clothing and bedding shall be supplied by the Superintendent with such clothing and bedding as may be necessary.
(2) When any civil prisoner has been committed to prison in execution of a decree in favour of a private person, such person, or his representative, shall, within forty-eight hours after the receipt by him of a demand in writing, pay to the Superintendent the cost of the clothing and bedding so supplied to the prisoner ; and in default of such payment the prisoner may be released. | 0 | Supply of clothing and bedding to civil and unconvicted criminal prisoners (1) Every civil prisoner and unconvicted prisoner unable to provide himself with sufficient clothing and bedding shall be supplied by the Superintendent with such clothing and bedding as may be necessary.(2) When any civil prisoner has been committed to prison in execution of a decree in favour of a private person, such person, or his representative, shall, within forty-eight hours after the receipt by him of a demand in writing, pay to the Superintendent the cost of the clothing and bedding so supplied to the prisoner ; and in default of such payment the prisoner may be released. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39735§ionno=34&orderno=34 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 34 | Employment of civil prisoners | (1) Civil prisoners may, with the Superintendent's permission, work and follow any trade or profession.
(2) Civil prisoners finding their own implements, and not maintained at the expense of the prison, shall be allowed to receive the whole of their earnings; but the earnings of such as are furnished with implements or are maintained at the expense of the prison shall be subject to a deduction, to be determined by the Superintendent, for the use of implements and the cost of maintenance. | 0 | Employment of civil prisoners (1) Civil prisoners may, with the Superintendent's permission, work and follow any trade or profession.(2) Civil prisoners finding their own implements, and not maintained at the expense of the prison, shall be allowed to receive the whole of their earnings; but the earnings of such as are furnished with implements or are maintained at the expense of the prison shall be subject to a deduction, to be determined by the Superintendent, for the use of implements and the cost of maintenance. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39736§ionno=35&orderno=35 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 35 | Employment of criminal prisoners | (1) No criminal prisoner sentenced to labour or employed on labour at his own desire shall, except on an emergency with the sanction in writing of the Superintendent, be kept to labour for more than nine hours in any one day.
(2) The Medical Officer shall from time to time examine the labouring prisoners while they are employed, and shall at least once in every fortnight cause to be recorded upon the history-ticket of each prisoner employed on labour the weight of such prisoner at the time.
(3) When the Medical Officer is of opinion that the health of any prisoner suffers from employment on any kind or class of labour, such prisoner shall not be employed on that labour but shall be placed on such other kind or class of labour as the Medical Officer may consider suited for him. | 0 | Employment of criminal prisoners (1) No criminal prisoner sentenced to labour or employed on labour at his own desire shall, except on an emergency with the sanction in writing of the Superintendent, be kept to labour for more than nine hours in any one day.(2) The Medical Officer shall from time to time examine the labouring prisoners while they are employed, and shall at least once in every fortnight cause to be recorded upon the history-ticket of each prisoner employed on labour the weight of such prisoner at the time.(3) When the Medical Officer is of opinion that the health of any prisoner suffers from employment on any kind or class of labour, such prisoner shall not be employed on that labour but shall be placed on such other kind or class of labour as the Medical Officer may consider suited for him. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39737§ionno=36&orderno=36 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 36 | Employment of criminal prisoners sentenced to simple imprisonment | Provision shall be made by the Superintendent for the employment (as long as they so desire) of all criminal prisoners sentenced to simple imprisonment; but no prisoner not sentenced to rigorous imprisonment shall be punished for neglect of work excepting by such alteration in the scale of diet as may be established by the rules of the prison in the case of neglect of work by such a prisoner. | 0 | Employment of criminal prisoners sentenced to simple imprisonment Provision shall be made by the Superintendent for the employment (as long as they so desire) of all criminal prisoners sentenced to simple imprisonment; but no prisoner not sentenced to rigorous imprisonment shall be punished for neglect of work excepting by such alteration in the scale of diet as may be established by the rules of the prison in the case of neglect of work by such a prisoner. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39738§ionno=37&orderno=37 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 37 | Sick prisoners | (1) The names of prisoners desiring to see the Medical Subordinate or appearing out of health in mind or body shall, without delay, by reported by the officer in immediate charge of such prisoners to the Jailer.
(2) The Jailer shall, without delay, call the attention of the Medical Subordinate to any prisoners desiring to see him, or who is ill, or whose state of mind or body appears to require attention, and shall carry into effect all written directions given by the Medical Officer or Medical Subordinate respecting alterations of the discipline or treatment of any such prisoner.
STATE AMENDMENT
Maharashtra.--
Amendment of section 37 of Act IX of 1894.--(1) in sub-section (1), for the words "Medical Subordinate" the words "Medical Officer" shall be substituted.
(2) In sub-section (2)--
(a) for the words "Medical Subordinate", where they occur for the first time, the words "Medical Officer" shall be substituted.
(b) the words "or Medical Subordinate" shall be deleted.
[Vide Bombay Act XLV of 1959, s. 8] | 0 | Sick prisoners (1) The names of prisoners desiring to see the Medical Subordinate or appearing out of health in mind or body shall, without delay, by reported by the officer in immediate charge of such prisoners to the Jailer.(2) The Jailer shall, without delay, call the attention of the Medical Subordinate to any prisoners desiring to see him, or who is ill, or whose state of mind or body appears to require attention, and shall carry into effect all written directions given by the Medical Officer or Medical Subordinate respecting alterations of the discipline or treatment of any such prisoner.STATE AMENDMENT
Maharashtra.--
Amendment of section 37 of Act IX of 1894.--(1) in sub-section (1), for the words "Medical Subordinate" the words "Medical Officer" shall be substituted.(2) In sub-section (2)--
(a) for the words "Medical Subordinate", where they occur for the first time, the words "Medical Officer" shall be substituted.(b) the words "or Medical Subordinate" shall be deleted.[Vide Bombay Act XLV of 1959, s.8] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39739§ionno=38&orderno=38 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 38 | Record of directions of Medical Officers | All directions given by the Medical Officer or Medical Subordinate in relation to any prisoner, with the exception of orders for the supply of medicines or directions relating to such matters as are carried into effect by the Medical Officer himself or under his superintendence, shall be entered day by day in the prisoner's history-ticket or in such other record as the State Government may by rule direct, and the Jailer shall make an entry in its proper place stating in respect of each direction the fact of its having been or not having been complied with, accompanied by such observations, if any, as the Jailer thinks fit to make, and the date of the entry.
STATE AMENDMENT
Maharashtra.--
Amendment of section 38 of Act IX of 1894.--In section 38 of the principal Act,--
(1) the words "or Medical Subordinate" shall be deleted;
(2) in the marginal note, for the word "Officers" the word "Officer" shall be substituted.
[Vide Bombay Act XLV of 1959, s. 9] | 0 | Record of directions of Medical Officers All directions given by the Medical Officer or Medical Subordinate in relation to any prisoner, with the exception of orders for the supply of medicines or directions relating to such matters as are carried into effect by the Medical Officer himself or under his superintendence, shall be entered day by day in the prisoner's history-ticket or in such other record as the State Government may by rule direct, and the Jailer shall make an entry in its proper place stating in respect of each direction the fact of its having been or not having been complied with, accompanied by such observations, if any, as the Jailer thinks fit to make, and the date of the entry.STATE AMENDMENT
Maharashtra.--
Amendment of section 38 of Act IX of 1894.--In section 38 of the principal Act,--
(1) the words "or Medical Subordinate" shall be deleted;
(2) in the marginal note, for the word "Officers" the word "Officer" shall be substituted.[Vide Bombay Act XLV of 1959, s.9] |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39740§ionno=39&orderno=39 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 39 | Hospital | In every prison an hospital or proper place for the reception of sick prisoners shall be provided. | 0 | Hospital In every prison an hospital or proper place for the reception of sick prisoners shall be provided. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39741§ionno=40&orderno=40 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 40 | Visits to civil and unconvicted criminal prisoners | Due provision shall be made for the admission, at proper times and under proper restrictions, into every prison of persons with whom civil or unconvicted criminal prisoners may desire to communicate, care being taken that so far as may be consistent with the interests of justice, prisoners under trial may see their duly qualified legal advisers without the presence of any other person. | 0 | Visits to civil and unconvicted criminal prisoners Due provision shall be made for the admission, at proper times and under proper restrictions, into every prison of persons with whom civil or unconvicted criminal prisoners may desire to communicate, care being taken that so far as may be consistent with the interests of justice, prisoners under trial may see their duly qualified legal advisers without the presence of any other person. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39742§ionno=41&orderno=41 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 41 | Search of visitors | (1) The Jailer may demand the name and address of any visitor to prisoner, and, when the Jailer has any ground for suspicion, may search any visitor, or cause him to be searched, but the search shall not be made in the presence of any prisoner or of another visitor.
(2) In case of any such visitor refusing to permit himself to be searched, the Jailer may deny him admission; and the grounds of such proceeding, with the particulars thereof, shall be entered in such record as the State Government may direct. | 0 | Search of visitors (1) The Jailer may demand the name and address of any visitor to prisoner, and, when the Jailer has any ground for suspicion, may search any visitor, or cause him to be searched, but the search shall not be made in the presence of any prisoner or of another visitor.(2) In case of any such visitor refusing to permit himself to be searched, the Jailer may deny him admission; and the grounds of such proceeding, with the particulars thereof, shall be entered in such record as the State Government may direct. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39764§ionno=42&orderno=42 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 42 | Penalty for introduction or removal of prohibited articles into or from prison and communication with prisoners | Whoever, contrary to any rule under section 1[59] introduces or removes or attempts by any means whatever to introduce or remove, into or from any prison, or supplies or attempts to supply to any prisoner outside the limits of a prison, any prohibited article,
and every officer of a prison who, contrary to any such rule, knowingly suffers any such article to be introduced into or removed from any prison, to be possessed by any prisoner, or to be supplied to any prisoner outside the limits of a prison,
and whoever, contrary to any such rule, communicates or attempts to communicate with any prisoner,
and whoever abets any offence made punishable by this section,
shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding six months, or to fine not exceeding two hundred rupees, or to both.1 Subs. by the A. O, 1937, for "60". | 0 | Penalty for introduction or removal of prohibited articles into or from prison and communication with prisoners Whoever, contrary to any rule under section 1[59] introduces or removes or attempts by any means whatever to introduce or remove, into or from any prison, or supplies or attempts to supply to any prisoner outside the limits of a prison, any prohibited article,
and every officer of a prison who, contrary to any such rule, knowingly suffers any such article to be introduced into or removed from any prison, to be possessed by any prisoner, or to be supplied to any prisoner outside the limits of a prison,
and whoever, contrary to any such rule, communicates or attempts to communicate with any prisoner,
and whoever abets any offence made punishable by this section,
shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding six months, or to fine not exceeding two hundred rupees, or to both.1 Subs.by the A.O, 1937, for "60". |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39744§ionno=43&orderno=43 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 43 | Power to arrest for offence under section | When any person, in the presence of any officer of a prison, commits any offence specified in the last foregoing section, and refuses on demand of such officer to state his name and residence, or gives a name or residence which such officer knows, or has reason to believe, to be false, such officer may arrest him, and shall without unnecessary delay make him over to a Police-officer, and thereupon such Police-officer shall proceed as if the offence had been committed in his presence. | 0 | Power to arrest for offence under section When any person, in the presence of any officer of a prison, commits any offence specified in the last foregoing section, and refuses on demand of such officer to state his name and residence, or gives a name or residence which such officer knows, or has reason to believe, to be false, such officer may arrest him, and shall without unnecessary delay make him over to a Police-officer, and thereupon such Police-officer shall proceed as if the offence had been committed in his presence. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39745§ionno=44&orderno=44 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 44 | Publication of penalties | The Superintendent shall cause to be affixed, in a conspicuous place outside the prison, a notice in English and the Vernacular setting forth the acts prohibited under section 42 and the penalties incurred by their commission. | 0 | Publication of penalties The Superintendent shall cause to be affixed, in a conspicuous place outside the prison, a notice in English and the Vernacular setting forth the acts prohibited under section 42 and the penalties incurred by their commission. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39746§ionno=45&orderno=45 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 45 | Prison-offences | The following acts are declared to be prison-offences when committed by a prisoner :—
(1) such wilful disobedience to any regulation of the prison as shall have been declared by rules made under section 59 to be a prison-offence ;
(2) any assault or use of criminal force ;
(3) the use of insulting or threatening language ;
(4) immoral or indecent or disorderly behaviour ;
(5) wilfully disabling himself from labour ;
(6) contumaciously refusing to work ;
(7) filling, cutting, altering or removing handcuffs, fetters or bars without due authority ;
(8) wilful idleness or negligence at work by any prisoner sentenced to rigorous imprisonment ;
(9) wilful mismanagement of work by any prisoner sentenced to rigorous imprisonment ;
(10) wilful damage to prison-property ;
(11) tampering with or defacing history-tickets, records or documents ;
(12) receiving, possessing or transferring any prohibited article ;
(13) feigning illness ;
(14) wilfully bringing a false accusation against any officer or prisoner ;
(15) omitting or refusing to report, as soon as it comes to his knowledge, the occurrence of any fire, any plot or conspiracy, any escape, attempt or preparation to escape, and any attack or preparation for attack upon any prisoner or prison-official ; and
(16) conspiring to escape, or to assist in escaping, or to commit any other of the offences aforesaid. | 0 | Prison-offences The following acts are declared to be prison-offences when committed by a prisoner :—
(1) such wilful disobedience to any regulation of the prison as shall have been declared by rules made under section 59 to be a prison-offence ;
(2) any assault or use of criminal force ;
(3) the use of insulting or threatening language ;
(4) immoral or indecent or disorderly behaviour ;
(5) wilfully disabling himself from labour ;
(6) contumaciously refusing to work ;
(7) filling, cutting, altering or removing handcuffs, fetters or bars without due authority ;
(8) wilful idleness or negligence at work by any prisoner sentenced to rigorous imprisonment ;
(9) wilful mismanagement of work by any prisoner sentenced to rigorous imprisonment ;
(10) wilful damage to prison-property ;
(11) tampering with or defacing history-tickets, records or documents ;
(12) receiving, possessing or transferring any prohibited article ;
(13) feigning illness ;
(14) wilfully bringing a false accusation against any officer or prisoner ;
(15) omitting or refusing to report, as soon as it comes to his knowledge, the occurrence of any fire, any plot or conspiracy, any escape, attempt or preparation to escape, and any attack or preparation for attack upon any prisoner or prison-official ; and
(16) conspiring to escape, or to assist in escaping, or to commit any other of the offences aforesaid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39747§ionno=46&orderno=46 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 46 | Punishment of such offences | 146. Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.
Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.
STATE AMENDMENT
Assam.
Amendment of section 46 of Act 9 of 1894.--(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso.
(2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".
[Vide Assam Act 12 of 1956, s. 2.]
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.
[Vide the Orissa Act 29 of 1958, s. 3].
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.
[Vide the Orissa Act 23 of 1956, s. 2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".
[Vide Bombay Act XXVII of 1953, s. 3].1. For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt. 1, p. 1751.
2. Added by Act 17 of 1925, s. 2.
3. Subs. by the A. O. 1937, for "G. G. in C."
4. Subs. by Act 17 of 1925, s. 2, for "six".
5. Clause (11) omitted by Act 17 of 1925, s. 2.
6. Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s. 2, ibid.
7. Subs. by s. 2, ibid., for "solitary."
8. The words "as defined in clause (11)" omitted by s. 2, ibid. | 0 | Punishment of such offences 146.Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.STATE AMENDMENT
Assam.Amendment of section 46 of Act 9 of 1894. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39747§ionno=46&orderno=46 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 46 | Punishment of such offences | 146. Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.
Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.
STATE AMENDMENT
Assam.
Amendment of section 46 of Act 9 of 1894.--(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso.
(2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".
[Vide Assam Act 12 of 1956, s. 2.]
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.
[Vide the Orissa Act 29 of 1958, s. 3].
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.
[Vide the Orissa Act 23 of 1956, s. 2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".
[Vide Bombay Act XXVII of 1953, s. 3].1. For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt. 1, p. 1751.
2. Added by Act 17 of 1925, s. 2.
3. Subs. by the A. O. 1937, for "G. G. in C."
4. Subs. by Act 17 of 1925, s. 2, for "six".
5. Clause (11) omitted by Act 17 of 1925, s. 2.
6. Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s. 2, ibid.
7. Subs. by s. 2, ibid., for "solitary."
8. The words "as defined in clause (11)" omitted by s. 2, ibid. | 1 | Punishment of such offences --(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39747§ionno=46&orderno=46 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 46 | Punishment of such offences | 146. Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.
Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.
STATE AMENDMENT
Assam.
Amendment of section 46 of Act 9 of 1894.--(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso.
(2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".
[Vide Assam Act 12 of 1956, s. 2.]
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.
[Vide the Orissa Act 29 of 1958, s. 3].
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.
[Vide the Orissa Act 23 of 1956, s. 2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".
[Vide Bombay Act XXVII of 1953, s. 3].1. For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt. 1, p. 1751.
2. Added by Act 17 of 1925, s. 2.
3. Subs. by the A. O. 1937, for "G. G. in C."
4. Subs. by Act 17 of 1925, s. 2, for "six".
5. Clause (11) omitted by Act 17 of 1925, s. 2.
6. Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s. 2, ibid.
7. Subs. by s. 2, ibid., for "solitary."
8. The words "as defined in clause (11)" omitted by s. 2, ibid. | 2 | Punishment of such offences |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39747§ionno=46&orderno=46 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 46 | Punishment of such offences | 146. Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.
Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.
STATE AMENDMENT
Assam.
Amendment of section 46 of Act 9 of 1894.--(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso.
(2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".
[Vide Assam Act 12 of 1956, s. 2.]
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.
[Vide the Orissa Act 29 of 1958, s. 3].
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.
[Vide the Orissa Act 23 of 1956, s. 2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".
[Vide Bombay Act XXVII of 1953, s. 3].1. For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt. 1, p. 1751.
2. Added by Act 17 of 1925, s. 2.
3. Subs. by the A. O. 1937, for "G. G. in C."
4. Subs. by Act 17 of 1925, s. 2, for "six".
5. Clause (11) omitted by Act 17 of 1925, s. 2.
6. Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s. 2, ibid.
7. Subs. by s. 2, ibid., for "solitary."
8. The words "as defined in clause (11)" omitted by s. 2, ibid. | 3 | Punishment of such offences |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39747§ionno=46&orderno=46 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 46 | Punishment of such offences | 146. Punishment of such offences.--The Superintendent may examine any person to touching any such offence, and determine thereupon, and punish such offence by--
(1) a formal warning :
Explanation.--A formal warning shall mean a warning personally addressed to a prisoner by the Superintendent and recorded in the punishment-book and on the prisoner's history-ticket ;
(2) change of labour to some more irksome or severe form 2[for such period as may be prescribed by rules made by the 3[State Government]] ;
(3) hard labour for a period not exceeding seven days in the case of convicted criminal prisoners not sentenced to rigorous imprisonment ;
(4) such loss of privileges admissible under the remission system for the time being in force as may be prescribed by rules made by the 3[State Government ];
(5) the substitution of gunny or other coarse fabric for clothing of other material, not being woollen, for a period which shall not exceed three months ;
(6) imposition of handcuffs of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(7) imposition of fetters of such pattern and weight, in such manner and for such period, as may be prescribed by rules made by the 3[State Government] ;
(8) separate confinement for any period not exceeding 4[three] months ;
Explanation.--Separate confinement means such confinement with or without labour as secludes a prisoner from communication with, but not from sight of, other prisoners, and allows him not less than one hour's exercise per diem and to have his meals in association with one or more other prisoners ;
(9) penal diet,--that is, restriction of diet in such manner and subject to such conditions regarding labour as may be prescribed by the State Government :
Provided that such restriction of diet shall in no case be applied to a prisoner for more than ninety-six consecutive hours, and shall not be repeated except for a fresh offence nor until after an interval of one week ;
(10) cellular confinement for any period not exceeding fourteen days :
Provided that after each period of cellular confinement an interval of not less duration than such period must elapse before the prisoner is again sentenced to cellular or solitary confinement.
Explanation.--Cellular confinement means such confinement with or without labour as entirely secludes a prisoner from communication with, but not from sight of, other prisoners ;
5* * * * *
6[(11)] penal diet as defined in clause (9) combined with 7[cellular] confinement 8***;
6[(12)] whipping, provided that the number of stripes shall not exceed thirty :
Provided that nothing in this section shall render any female or civil prisoner liable to the imposition of any form of handcuffs or fetters, or to whipping.
STATE AMENDMENT
Assam.
Amendment of section 46 of Act 9 of 1894.--(1) In Section 46 of the Principal Act, clause (12) and the words "or to whipping" appearing in the proviso to the said section shall be omitted and a full stop shall be substituted for the comma appearing after the word "fetter" in the said proviso.
(2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".
[Vide Assam Act 12 of 1956, s. 2.]
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.
[Vide the Orissa Act 29 of 1958, s. 3].
Orissa.
Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.
[Vide the Orissa Act 23 of 1956, s. 2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".
[Vide Bombay Act XXVII of 1953, s. 3].1. For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt. 1, p. 1751.
2. Added by Act 17 of 1925, s. 2.
3. Subs. by the A. O. 1937, for "G. G. in C."
4. Subs. by Act 17 of 1925, s. 2, for "six".
5. Clause (11) omitted by Act 17 of 1925, s. 2.
6. Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s. 2, ibid.
7. Subs. by s. 2, ibid., for "solitary."
8. The words "as defined in clause (11)" omitted by s. 2, ibid. | 4 | Punishment of such offences (2) In section 46 of the Principal Act, add the following clauses after clause (11), namely: --
" (12) forfeiture of class, grade, or prison privileges for a period not exceeding three months;
(13) permanent or temporary reduction from a higher to a lower class or grade".[Vide Assam Act 12 of 1956, s.2.]
Orissa.Amendment of section 46 (Act 9 of 1894).--In section 46 of the said Act--
(i) in clause (4) for the words the remission system the words the remission or furlough system shall be substituted;
(ii) clause (5) shall be omitted.[Vide the Orissa Act 29 of 1958, s.3].Orissa.Amendment of section 46 (Act 9 of 1894).--In section 46 of the Prisons Act, 1894 (9 of 1894), after clause (4) the following new clause shall be inserted, namely:--
(4-a) temporary forfeiture of class, grade or prison-privileges or temporary or permanent reduction from a higher to a lower class or grade.[Vide the Orissa Act 23 of 1956, s.2]
Maharashtra.--
Amendment of section 46 of Act IX of 1894.--In section 46 of the said Act, in clause (4), for the words "the remission system" the words "the remission or furlough system" shall be substituted".[Vide Bombay Act XXVII of 1953, s.3].1.For rules issued with reference to clauses (4), (6) and (7) of section 46 see Gazette of India, 1923, Pt.1, p.1751.2.Added by Act 17 of 1925, s.2.3.Subs.by the A.O.1937, for "G.G.in C."
4.Subs.by Act 17 of 1925, s.2, for "six".5.Clause (11) omitted by Act 17 of 1925, s.2.6.Clauses (12) and (13) renumbered as clauses (11) and (12) respectively by s.2, ibid.7.Subs.by s.2, ibid., for "solitary."
8.The words "as defined in clause (11)" omitted by s.2, ibid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39748§ionno=47&orderno=47 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 47 | Plurality of punishments under section 46 | 1[(1)] Any two of the punishments enumerated in the last foregoing section may be awarded for any such offence in combination, subject to the following exceptions, namely :
(1) formal warning shall not be combined with any other punishment except loss of privileges under clause (4) of that section ;
(2) penal diet shall not be combined with change of labour under clause (2) of that section, nor shall any additional period of penal diet awarded singly be combined with any period of penal diet awarded in combination with 2[cellular] confinement ;
3[(3) cellular confinement shall not he combined with separate confinement, so as to prolong the total period of seclusion to which the prisoner shall be liable ;]
(4) whipping shall not be combined with any other form of punishment except cellular 4[and] separate confinement and loss of privileges admissible under the remission system ;
5[(5) no punishment will be combined with any other punishment in contravention of rules made by the 6[State Government]]
7](2) No punishment shall be awarded for any such offence so as to combine, with the punishment awarded for any other such offence two of the punishment which may not be awarded in combination for any such offence.]
STATE AMENDMENTS
Assam.
Amendment of Section 47 of Act IX of 1894.--In sub-section (1) of section 47 of the Principal Act, clause (4) shall be omitted.
[Vide Assam Act 12 of 1956, s. 3.]
Orissa.
Amendment of section 47 (Act 9 of 1894).--In section 47 of the said Act, in clause (4) of sub-section (1) for the words "the remission system " the words "the remission or furlough system" shall be substituted.
[Vide the Orissa Act 29 of 1958, s. 4]
Maharashtra.
Amendment of section 47 of Act IX of 1894.--In section 47 of the said act, in clause (4) of subsection (1), for the words "the remission system " the words "the remission or furlough system " shall be substituted.
[Vide Bombay Act XXVII of 1953, s. 4]1. Section 47 re-numbered as sub-section (1) of section 47, by s. 3, ibid.
2. Subs. by s. 3, ibid., for "solitary ".
3. Subs. by s. 3, ibid., for exception (3).
4. Subs. by Act 10 of 1914, s. 2 and the First Schedule, for "or ".
5. Added by Act 17 of 1925, s. 3.
6. Subs. by the A.O. 1937, for "G.G. in C. ".
7. Added by Act 17 of 1925, s. 3. | 0 | Plurality of punishments under section 46 1[(1)] Any two of the punishments enumerated in the last foregoing section may be awarded for any such offence in combination, subject to the following exceptions, namely :
(1) formal warning shall not be combined with any other punishment except loss of privileges under clause (4) of that section ;
(2) penal diet shall not be combined with change of labour under clause (2) of that section, nor shall any additional period of penal diet awarded singly be combined with any period of penal diet awarded in combination with 2[cellular] confinement ;
3[(3) cellular confinement shall not he combined with separate confinement, so as to prolong the total period of seclusion to which the prisoner shall be liable ;]
(4) whipping shall not be combined with any other form of punishment except cellular 4[and] separate confinement and loss of privileges admissible under the remission system ;
5[(5) no punishment will be combined with any other punishment in contravention of rules made by the 6[State Government]]
7](2) No punishment shall be awarded for any such offence so as to combine, with the punishment awarded for any other such offence two of the punishment which may not be awarded in combination for any such offence.]
STATE AMENDMENTS
Assam.Amendment of Section 47 of Act IX of 1894.--In sub-section (1) of section 47 of the Principal Act, clause (4) shall be omitted.[Vide Assam Act 12 of 1956, s.3.]
Orissa.Amendment of section 47 (Act 9 of 1894).--In section 47 of the said Act, in clause (4) of sub-section (1) for the words "the remission system " the words "the remission or furlough system" shall be substituted.[Vide the Orissa Act 29 of 1958, s.4]
Maharashtra.Amendment of section 47 of Act IX of 1894.--In section 47 of the said act, in clause (4) of subsection (1), for the words "the remission system " the words "the remission or furlough system " shall be substituted.[Vide Bombay Act XXVII of 1953, s.4]1.Section 47 re-numbered as sub-section (1) of section 47, by s.3, ibid.2.Subs.by s.3, ibid., for "solitary ".3.Subs.by s.3, ibid., for exception (3).4.Subs.by Act 10 of 1914, s.2 and the First Schedule, for "or ".5.Added by Act 17 of 1925, s.3.6.Subs.by the A.O.1937, for "G.G.in C.".7.Added by Act 17 of 1925, s.3. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_5_5_00063_189409_1523337412866§ionId=39749§ionno=48&orderno=48 | "1894-03-22T00:00:00" | The Prisons Act, 1894 | An Act to extend the Indian Easements Act, 1882, to certain areas in which that Act is not in force. | 189409 | Ministry of Home Affairs | 48 | Award of punishments under sections 46 and 47 | (1) The Superintendent shall have power to award any of the punishments enumerated in the two last foregoing sections, subject, in the case of separate confinement for a period exceeding one month, to the previous confirmation of the Inspector General.
(2) No officer subordinate to the Superintendent shall have power to award any punishment whatever.
STATE AMENDMENT
Orissa.--
Insertion of new section 48-A (Act 9 of 1894).--After section 48 of the said Act, the following new section shall be inserted, namely:--
48-A. Punishment for breach of conditions of suspension of sentence.--If any prisoner fails without sufficient cause to observe any of the conditions on which his sentence was suspended or remitted or furlough was granted to him, he shall be deemed to have committed a prison offence and the Superintendent may after obtaining his explanation, punish such offence by--
(1) a formal warning as provided in clause (1) of section 46; or
(2) Reduction in grade if such prisoner has been appointed as an officer of prison; or
(3) Loss of privileges admissible under the remission or furlough system; or
(4) Loss of such other privileges as the State Government may, by a general or special order direct.
[Vide the Orissa Act 29 of 1958. s. 5].
Maharashtra.--
After section 48 of the said Act, the following section shall be inserted, namely:--Insertion of section 48A in act IX of 1894.--
"48A. Punishment for breach of conditions of suspension of sentence, etc.--If any prisoner fails without sufficient cause to observe any of the conditions on which his sentence was suspended or remitted or furlough was granted to him, he shall be deemed to have committed a prison offence and the superintendent may, after obtaining his explanation, punish such offence by--
(1) a formal warning as provided in clause (1) of section 46;
(2) reduction in grade if such prisoner has been appointed or furlough system; or
(3) loss of privileges admissible under the remission or furlough system; or
(4) loss of such other privileges as the state Government may by a general or special order direct."
[Vide Bombay Act XXVII of 1953, s. 5] | 0 | Award of punishments under sections 46 and 47 (1) The Superintendent shall have power to award any of the punishments enumerated in the two last foregoing sections, subject, in the case of separate confinement for a period exceeding one month, to the previous confirmation of the Inspector General.(2) No officer subordinate to the Superintendent shall have power to award any punishment whatever.STATE AMENDMENT
Orissa.--
Insertion of new section 48-A (Act 9 of 1894).--After section 48 of the said Act, the following new section shall be inserted, namely:--
48-A.Punishment for breach of conditions of suspension of sentence.--If any prisoner fails without sufficient cause to observe any of the conditions on which his sentence was suspended or remitted or furlough was granted to him, he shall be deemed to have committed a prison offence and the Superintendent may after obtaining his explanation, punish such offence by--
(1) a formal warning as provided in clause (1) of section 46; or
(2) Reduction in grade if such prisoner has been appointed as an officer of prison; or
(3) Loss of privileges admissible under the remission or furlough system; or
(4) Loss of such other privileges as the State Government may, by a general or special order direct.[Vide the Orissa Act 29 of 1958.s.5].Maharashtra.--
After section 48 of the said Act, the following section shall be inserted, namely:--Insertion of section 48A in act IX of 1894.--
"48A.Punishment for breach of conditions of suspension of sentence, etc.--If any prisoner fails without sufficient cause to observe any of the conditions on which his sentence was suspended or remitted or furlough was granted to him, he shall be deemed to have committed a prison offence and the superintendent may, after obtaining his explanation, punish such offence by--
(1) a formal warning as provided in clause (1) of section 46;
(2) reduction in grade if such prisoner has been appointed or furlough system; or
(3) loss of privileges admissible under the remission or furlough system; or
(4) loss of such other privileges as the state Government may by a general or special order direct."
[Vide Bombay Act XXVII of 1953, s.5] |