THE PUDUCHERRY VALUE ADDED TAX ACT,2007

  1. SHORT TITLE, EXTENT AND COMMENCEMENT


  2. DEFINITIONS


  3. APPOINTMENT OF VARIOUS AUTHORITIES UNDER THIS ACT


  4. DEALERS LIABLE FOR REGISTRATION


  5. COMPULSORY REGISTRATION


  6. DEEMED REGISTRATION


  7. VOLUNTARY REGISTRATION


  8. PROCEDURE FOR REGISTRATION


  9. SECURITY


  10. GRANTING OF EXEMPTION IN CERTAIN CASES


  11. AMENDMENT OF REGISTRATION CERTIFICATE


  12. CANCELLATION OF REGISTRATION


  13. ISSUE OF PERMIT


  14. LEVY AND INCIDENCE OF TAX


  15. TAX LIABILITY FOR WORKS CONTRACT


  16. TAX PAYABLE


  17. REFUND OF TAX PAID IN CERTAIN CASES


  18. TAX UNDER THIS ACT TO BE IN ADDITION TO TAX UNDER THE CENTRAL SALES TAX ACT, 1956 OR ANY OTHER LAW


  19. PAYMENT OF TAX AT COMPOUNDED RATES


  20. EXEMPTION FROM TAX


  21. ZERO RATED TRANSACTION


  22. STAGES OF LEVY OF TAXES IN RESPECT OF IMPORTED AND EXPORTED GOODS


  23. BURDEN OF PROOF


  24. ASSESSMENT OF TAX


  25. FAIR MARKET VALUE


  26. REVISED RETURN


  27. ADJUSTMENT


  28. ASSESSMENT NOT VOIDABLE


  29. ASSESSMENT OF LEGAL REPRESENTATIVE


  30. ASSESSMENT OF ESCAPED TURNOVER


  31. POWER OF GOVERNMENT TO NOTIFY REDUCTIONS OF TAX


  32. LIABILITY TO TAX PERSONS NOT OBSERVING RESTRICTIONS AND CONDITIONS NOTIFIED UNDER SECTION 31


  33. LIABILITY OF FIRMS


  34. PAYMENT OF TAX WHEN HINDU UNDIVIDED FAMILY, FIRM OR OTHER ASSOCIATION OF PERSONS IS PARTITIONED OR DISSOLVED


  35. COLLECTION OF TAX BY DEALER


  36. LEVY OF PENALTY IN CERTAIN CASES


  37. PAYMENT AND RECOVERY OF TAX


  38. RECOVERY OF PENALTY


  39. FURTHER MODE OF RECOVERY


  40. PROVISIONAL ATTACHMENT OF PROPERTY TO PROTECT REVENUE IN CERTAIN CASES


  41. RECOVERY OF TAX WHERE BUSINESS OF DEALER IS TRANSFERRED


  42. SPECIAL POWERS FOR RECOVERY


  43. WITHHOLDING ISSUE OF STATUTORY FORMS AND SEIZURE OF GOODS


  44. APPELLATE TRIBUNAL


  45. POWERS OF REVISION OF COMMISSIONER


  46. SPECIAL POWERS OF SECRETARY


  47. APPEAL TO THE APPELLATE ASSISTANT COMMISSIONER


  48. POWER TO TRANSFER APPEALS


  49. APPEAL TO THE APPELLATE TRIBUNAL


  50. APPEAL TO THE HIGH COURT


  51. REVISION BY HIGH COURT


  52. PETITIONS APPLICATIONS AND APPEALS TO HIGH COURT TO BE HEARD BY A BENCH OF NOT LESS THAT TWO JUDGES


  53. MAINTENANCE OF TRUE AND CORRECT ACCOUNTS AND RECORDS BY DEALERS


  54. ACCOUNTS TO BE AUDITED BY CHARTERED ACCOUNTANTS OR COST ACCOUNTANTS


  55. POWERS TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION, ETC


  56. ESTABLISHMENT OF CHECK-POST OR BARRIER AND INSPECTION OF GOODS WHILE IN TRANSIT


  57. POSSESSION AND SUBMISSION OF CERTAIN RECORDS BY OWNERS OF GOODS VEHICLE AND BOATS


  58. POWERS OF –CHECK-POST OFFICERS


  59. OFFENCES AND PENALTIES


  60. OFFENCES BY COMPANIES


  61. IMPROPER USE OF TAX IDENTIFICATION NUMBER


  62. COMPOSITION OF OFFENCES


  63. COGNIZANCE OF OFFENCES


  64. INVESTIGATION OF OFFENCES


  65. CHAPTER XXXVI OF THE CODE OF CRIMINAL PROCEDURE 1973, NOT TO APPLY TO CERTAIN OFFENCES


  66. ASSESSMENT, ETC., NOT BE QUESTIONED IN PROSECUTION


  67. BAR OF CERTAIN PROCEEDINGS


  68. LIMITATIONS FOR CERTAIN SUITS AND PROSECUTIONS


  69. BEAR OF SUITS AND PROCEEDINGS TO SET ASIDE OR MODIFY ASSESSMENTS EXCEPT AS PROVIDED IN PROCEEDINGS


  70. APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS


  71. POWER TO MAKE RULES


  72. POWER TO SUMMON WITNESSES AND PRODUCTION OF DOCUMENTS


  73. POWER TO RECTIFY ANY ERROR APPARENT ON THE FACE OF RECORD


  74. PROHIBITION OF DISCLOSURE OF PARTICULARS PRODUCED BEFORE COMMERCIAL TAXES AUTHORITIES


  75. POWER TO AMEND SCHEDULES


  76. POWER TO REMOVE DIFFICULTIES


  77. CLARIFICATION AND ADVANCE RULINGS


  78. ONGOING CONTRACTS


  79. POWERS OF SUBORDINATE OFFICER TO BE EXERCISED BY HIGHER AUTHORITIES


  80. REFUND IN CERTAIN CASES


  81. REPEAL AND SAVING


  82. REPEAL OF ORDINANCE 1 OF 2007