THE BIHAR VALUE ADDED TAX ACT, 2005[PART II]

CHAPTER VIIIINSPECTIONS, SEARCH AND SEIZURE

 

56.

Production of books of account, inspection, search and seizure.

56. Production of books of account, inspection, search and seizure.-(1) Subject to such rules as may be made by the State Government under this Act, any authority appointed under sub-section (1) of section 10 may, either before or after assessment, require any dealer to produce before it or him any accounts, registers or documents or to furnish any information relating to the details of his purchases and sales and the stock of goods produced, raised, processed, manufactured, bought, sold or delivered by such dealer, and the dealer shall comply with such requirement.

(2) If reasonable grounds exist to suspect that-

(a) a dealer, with an intention to reduce his tax liability under the Act, has suppressed any financial transaction, element of value addition implicit in the transaction or the stock of goods produced, raised, processed, manufactured, bought, sold or delivered by such dealer or has claimed input tax credit in excess of his entitlement; or

(b) any clearing or forwarding agent or a person engaged in the business of transporting goods or owner of a warehouse or a godown is keeping or has kept his accounts in such a manner as is likely to cause evasion of tax payable under this Act,

the prescribed authority shall, after making such further inquiries as may be deemed fit and after obtaining such authorisation in the manner prescribed, proceed to inspect all the places of business of the dealer or the clearing or forwarding agent or the person engaged in the business of transporting goods or the owner of warehouse or godown:

Provided that if the prescribed authority is satisfied that delay in obtaining such authorisation may be prejudicial to the interest of revenue, he may, for reasons to be recorded in writing, proceed to inspect all the places of business of the dealer or the clearing or forwarding agent or the person engaged in the business of transporting goods or the owner of warehouse or godown without obtaining such authorisation which may be granted subsequently.

(3) The prescribed authority shall have the powers to enter into and search the premises, including the place of business, of such dealer or the person and, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer or the person as may be necessary, in the manner prescribed, and shall retain the same for so long as may be necessary in connection with any proceeding under this Act or for a prosecution under any law:

Provided that if the dealer or person whose accounts, registers or documents have been seized, applies for a copy of the same, he shall be supplied with a photo-copy of the same on payment of appropriate cost into a Government Treasury or a bank authorised in this behalf by the State Government:

Provided further that such authority or inspector may take or cause to be taken such copies of, or extracts from, the accounts, registers or documents, as such authority or inspector may consider necessary.

(4) (a) Any authority referred to in sub-sections (1) and (2) shall have the powers to seize any goods not properly accounted for in the books, accounts, registers and other documents of the dealer or the dalal as defined in clause (a) of the Explanation to section 59, or the owner of the warehouse, or the clearing, booking or forwarding agent, or the person engaged in the business of transporting goods in the manner prescribed.

(b) The authority referred to in clause (a) shall, in a case where the dealer or the person in-charge of goods as mentioned in clause (a) fails to produce any evidence or fails to satisfy the said authority regarding the proper accounting of goods, impose a penalty, after allowing an opportunity of hearing in the prescribed manner to the dealer or such person, which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid.

(c) If the dealer or the person in-charge of the goods mentioned in clause (a) requests for time for production of necessary documents in support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such person deposits a security equivalent to three times the amount of tax calculated on the value of the goods, either in the form of cash, to be deposited in the Government Treasury, or in the form of bank guarantee acceptable to the authority.

(d) If the goods seized under clause (a) are not claimed by any person, the authority referred to in the said clause shall arrange for the safe custody of goods.

(e) In case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of thirty days or more from the date of seizure, the goods so seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); and the balance of the sale-proceeds, if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner:

Provided that in the case of goods of a perishable nature, the prescribed authority may decide to sell the goods by auction before a period of thirty days.

(f) In case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods, to the satisfaction of the authority referred to in clause (a), is not produced within thirty days from the date on which the security is deposited, the amount of security shall stand forfeited to the State Government:

Provided that in case evidence or document to the satisfaction of the authority mentioned in clause (a) regarding the proper accounting of goods is produced within the said period of thirty days, the security shall be released in the prescribed manner.

(5) (a) The power conferred under sub-sections (3) and (4) shall include the power to break open the lock of any box or receptacle or door of any other place or premises where any accounts, registers or other documents or goods may be kept or are reasonably suspected to be kept.

(b) The powers conferred under sub-sections (3) and (4) shall also include the power to seal any box or receptacle, godown or building where any accounts, registers or other documents or goods may be kept or are reasonably suspected to be kept.

(6) An authority appointed under section 10 may require the assistance of any person, public servant or police officer in making a search and a seizure or for safe custody of goods seized under this section, and such person, public servant or police officer shall render necessary assistance in the matter.

(7) Where any books of account, other documents, money or goods are found in the possession or control of any person in the course of any search under sub-section (2) or sub-section (3), it shall be presumed, unless it is proved to the contrary, that such books of account, documents, money or goods belong to such person.

Explanation.-For the purposes of this section the expression “proper accounting”, shall-

(i) in the case of a dealer, mean that the goods have either not been entered in the books of account or they have been classified in a manner which is likely to lead to evasion of tax payable under this Act; or

(ii) in the case of the owner of a warehouse, or a clearing, booking or forwarding agent, or a person engaged in the business of transporting goods, mean properly entered in such registers and accounts as may be prescribed under sub-section (2) of section 59.(8) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure shall apply, so far as may be, to searches and seizure under this section.

57.

Cross checking or verification of transactions.

57. Cross checking or verification of transactions.-(1) With a view to preventing evasion of tax payable under this Act and ensuring proper compliance with the provisions of this Act, the prescribed authority may, from time to time, collect information regarding sales and purchases effected by any class of dealers and cause any of such transactions of sale and purchase to be cross-checked.

(2) For this purpose, the prescribed authority may, from time to time and by issuing a notice, in the manner and form prescribed, require any class of dealers to furnish, before such authority and by such date as may be specified in the said notice, such information, details and particulars as may be specified in the notice, regarding the transactions of sales and purchases effected by the dealers during the period mentioned in the said notice.

(3) The prescribed authority shall cause any of such transactions to be cross-checked with reference to the books of account of the purchasing and selling dealers and for this purpose, the prescribed authority shall send an intimation required for the purpose of cross-checking, stating therein the details of the transactions proposed to be cross-checked and the time and date on which any officer or person duly authorised to cross check the transaction shall visit the place where the books of account are ordinarily kept by the dealer.

58.

Survey.

58. Survey.-(1) With a view to identifying dealers who are liable to pay tax under this Act, but have remained unregistered, the prescribed authority, shall, from time to time, cause a survey of unregistered dealers to be done for this purpose.

(2) For the purposes of the survey, the prescribed authority may, by notice in the prescribed form, require any dealer or class of dealers to furnish the names, addresses and other particulars, in the manner specified, of the persons and dealers who have purchased or sold any goods from, or, to, such dealer or class of dealers during a given period.

(3) For the purposes of survey, the prescribed authority may call for, by notice in the prescribed form, details and particulars regarding the services provided by public utilities, financial institutions including banking companies, clearing and forwarding agents, owners of warehouses, dalals and persons engaged in the business of transporting goods which such authority is of the opinion, shall be relevant and useful for the purposes of this Act.

59.

Control on clearing, forwarding or booking agent and any person transporting goods.

59. Control on clearing, forwarding or booking agent and any person transporting goods.-(1) Every clearing, forwarding or booking agent or dalal or a person transporting goods, who during course of his business handles the document of title to the goods or transports goods or takes delivery of goods for or on behalf of a dealer and having his place of business in the State of Bihar, shall furnish true and complete particulars and information relating to his place of business to the prescribed authority, within such time and in such manner as may be prescribed.

(2) Every agent or person referred to in sub-section (1), shall maintain true and complete accounts, registers and documents, as may be prescribed, in respect of the goods handled by him and the documents of title relating thereto and shall produce the said accounts, registers and documents before the prescribed authority as and when required by him.

(3) If any agent or person referred to in sub-section (1) contravenes the provisions of sub-section (1) or sub-section (2) in a manner which is likely to lead to evasion of any tax payable under this Act, the prescribed authority may, without prejudice to any action under section 81, on charge of abetment, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty an amount which shall be equal to three times the amount of tax calculated on the value of goods in respect of which complete particulars have not been furnished or incorrect particulars or information have been furnished.

Explanation.-For the purposes of this sub-section-

(a) “dalal” shall include a person who renders his services for booking of, or taking delivery of, consignment of goods at a railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise;

(b) “person transporting goods” shall, besides the owner, include the manager, agent, driver or employee of the owner, or person in-charge of a place of loading or unloading of goods other than a rail-head, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for despatch to other places or gives delivery of any consignment of such goods to the consignee.

CHAPTER IXCHECK-POSTS AND RESTRICTIONS ON MOVEMENT

 

60. Establishment of check-posts.-(1) The State Government may, by notification, set up and erect, in such manner as may be prescribed, check-posts and barriers at any place in the State with a view to preventing evasion of tax payable under this Act.

(2) Every person transporting goods, other than those specified in Schedule I and subject to such conditions as may be prescribed, shall, at any check-post or barrier, referred to in sub-section (1) and before crossing such check-post or barrier, file before such autho-rity or officer as may be authorised by the State Government in this behalf, a correct and complete declaration in such form and manner as may be prescribed.

(3) Any authority or officer who may be authorised by the State Government in this behalf, may, for the purpose of verifying, whether any goods are being transported in contravention of the provisions of sub-section (2) and in such manner as may be prescribed, intercept, detain and search any goods carrier; and the person, transporting goods or for the time being in-charge of goods, shall render all possible assistance to such authority or officer in carrying out the search.

(4) (a) The authority or any officer referred to in sub-section (3) may seize any goods along with the vehicle or carrier, which, he suspects, are being transported in contravention of the provisions of sub-section (2) together with any container or material for the packing of such goods:

Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer, the dealer or the person in-charge of goods and not less than two witnesses and a copy of the seizure list shall be made over to the dealer or the person in charge of the goods, as the case may be.

(b) The provisions of section 56 shall, mutatis mutandis, apply in matters relating to such seizure, penalty, security, release and confiscation of goods.

61.

Restriction on movement of goods.

61. Restriction on movement of goods.-(1) A person transporting goods-

(a) from any place outside the State of Bihar to any place inside the State of Bihar, or

(b) from any place inside the State of Bihar to any place outside the State of Bihar, or

(c) from any place within the State of Bihar to any other such place, shall carry a declaration in such form as may be prescribed supported by a cash memo, retail invoice, bill or tax invoice, as the case may be, in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale, in respect of goods which are being transported on a goods carrier, vehicle or a vessel or is otherwise in transit or in transit storage and shall produce such cash memo or bill or tax invoice or challan, as the case may be, along with the aforesaid form of declaration on demand before the prescribed authority:

Provided that the Commissioner may exempt, by notification in the Official Gazette, consignments below a particular value or quantity from the requirement of this sub-section in so far as it relates to carrying of a declaration.

(2) Any authority or officer who may be authorised by the State Government in this behalf may, for the purpose of verifying whether any goods are being transported in contravention of the provisions of sub-section (1) intercept, detain and search any goods carrier, vehicle or vessel and may also search the warehouse or godown or any other such place of transit storage, where goods are kept in course of transportation and if the said authority is satisfied on such verification and search that transportation of goods is being made in contravention of the provision of sub-section (1), he may seize any such goods together with any container or material for the packing of such goods:

Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer, the dealer or the person in-charge of goods and not less than two witnesses and a copy of the seizure list shall be made over to the dealer or the person in charge of the goods, as the case may be.

(3) The provisions of section 56 shall, mutatis mutandis, apply in matters relating to such seizure, penalty, security, release and confiscation of goods.

Explanation.-For the purposes of this section, the power to seize any goods shall also include the power to seize the goods carrier on which the goods are being transported.

62.

Transportation of goods through State of Bihar.

62. Transportation of goods through State of Bihar.-(1) If any consignment of goods is being transported by road from a place outside the State of Bihar to another such place and the vehicle carrying the consignment passes through the territory of the State, the driver or any other person in-charge of the vehicle shall obtain transit permission in the prescribed manner from the authority of the first check-post falling en route after entry into the State and shall surrender the same transit permission to the authority of the last check-post before leaving the State and in the event of failure to do so within seventy-two hours of leaving the first check-post falling en route, it shall be deemed that goods so transported have been sold by the owner or the person in-charge of the vehicle within the State of Bihar.

(2) In case the driver or person referred to in sub-section (1) fails to comply with the provisions of sub-section (1), he shall be liable to pay penalty at the rate of rupees five hundred for every day of the default or a sum twice the amount of tax calculated on the value of the goods transported in contravention of that sub-section, whichever is higher:

Provided that no such penalty shall be levied without giving the person an opportunity of being heard:

Provided further that if the person proceeded against, justifies, beyond any doubt, the reasons for any delay exceeding seventy-two hours, the prescribed authority shall, for reasons to be recorded in writing, condone the delay
CHAPTER XLIABILITIES OF REPRESENTATIVE CHARACTER

 

63. Liabiliry to pay tax in case of transfer of business.-(1) When the ownership of the business of a dealer liable to pay tax under this Act is entirely transferred, the transferor and the transferee, shall jointly and severally be liable to pay any tax, interest and penalty, if any, payable in respect of such business and remaining unpaid at the time of the transfer and the transferee shall also be liable to pay tax on sales or purchases made by the transferee on and from the date of such transfer and shall forthwith apply for the grant of a registration certificate unless such certificate is already possessed by him.

(2) Where a dealer liable to pay tax under this Act transfers the ownership or a part of his business, the transferor shall be liable to pay tax in respect of the stock of goods transferred with that part of the business.

64.

Tax payable by deceased dealer shall be paid by his representative.

64. Tax payable by deceased dealer shall be paid by his representative.-(1) Where a dealer dies after assessment but before payment of the tax, interest or penalty payable by him under this Act, his executor, administrator, successor-in-interest or legal representative shall be liable to pay out of the property of the deceased, to the extent to which it is capable of meeting the charge, the amount payable by such dealer.

(2) When a dealer dies without having furnished the return under section 24 or after having furnished the return but before assessment, the prescribed authority may proceed to make an assessment and determine the amount payable under this Act by the deceased and for the said purpose he may require the executor, administrator, successor-in-interest or legal representative, as the case may be, of the deceased to perform all or any of the obligations, which he might, under the provisions of this Act, have required the deceased to perform and the amount thus determined shall be payable by the executor, administrator, successor-in-interest or legal representative of the deceased to the extent to which the property of the deceased is capable of meeting the charge.

65.

Tax-liability of guardian and trustee, etc.

65. Tax-liability of guardian and trustee, etc.-Where the business in respect of which tax is payable under this Act is carried on by, or is in charge of, any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of, such minor or other incapacitated person, the tax shall be assessed upon and recoverable from such guardian, trustee or agent, as the case may be, in the manner and to the same extent as it would be leviable upon and recoverable from any such minor or incapacitated person, if he were of full age and sound mind, and if he were conducting the business himself and all the provisions of this Act shall apply accordingly.

66.

Tax-liability of court of wards.

66. Tax-liability of court of wards.-Where the estate or any portion thereof of a dealer owning a business in respect of which tax is payable under this Act is under the control of the court of wards, the Administrator General, the official trustee, or any receiver or manager, including any person, whatever his designation who in fact manages the business, appointed by, or under the order of a court, the tax shall be assessed upon and recoverable from such court of wards, Administrator-General, official trustee, receiver or manager in like manner and to the same extent as it would be assessable upon and recoverable from the dealer if he were conducting the business himself; and all the provisions of this Act shall apply accordingly.

67.

Liabiliry in case of dissolution of firm, etc.

67. Liabiliry in case of dissolution of firm, etc.-Where a dealer is a Hindu undivided family, firm or association of persons, and such family, firm or association is partitioned, dissolved or disrupted, as the case may be-

(a) the tax, interest and penalty payable under this Act by such family, firm or association of persons for the period up to the date of such partition, dissolution or disruption may be assessed as if no partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and

(b) every person who was at the time of such partition, dissolution or disruption a member or partner of a Hindu undivided family, firm or association of persons shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of tax, interest including penalty, if any, payable under this Act, by such family, firm or association of persons, whether dues of tax, interest or penalty is for the period prior to or after such partition, dissolution or disruption.

CHAPTER XIREFUNDS AND ADJUSTMENTS

 

68. Refunds.-(1) Subject to the other provisions of this Act and the rules made thereunder, the prescribed authority shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him in such manner as may be prescribed.

(2) Where on account of death, incapacity, insolvency liquidation or other cause a person is unable to claim or receive any refund due to him, his legal representative or the trustee or guardian or receiver, as the case may be, shall be entitled to claim or receive such refund in the manner prescribed:

Provided that the prescribed authority shall first apply such excess amount towards the recovery of any amount for any period in respect of which a notice under section 39 has been issued and shall then refund the balance, if any.

69.

Provisional refunds.

69. Provisional refunds.-(1) If a registered dealer files any returns or produces any other evidence as required by or under this Act, and the return or evidences produced show any amount to be refundable to the dealer, then the dealer may apply in the prescribed form to the prescribed authority for grant of provisional refund.

(2) The prescribed authority may require the said dealer to furnish such security as may be prescribed for an amount equal to the amount of refund and on receipt of such security, the prescribed authority shall, subject to rules, grant the dealer a provisional refund of the amount claimed refundable as aforesaid.

(3) (a) Subject to other provisions of this Act, the refund under sub-section (1) shall

be deemed to be final if the dealer has no liability under the Act as per his annual return filed under section 24 and the report submitted under sub-section (2) of section 54.(b) Upon the said refund being final, the security, if any, furnished under sub-section (2) shall be returned to the said dealer.

(c) If any amount in excess of the amount refunded under sub-section (1) is found to be payable by the said dealer in respect of the period for which he had claimed and was allowed such provisional refund, such excess shall be recovered as arrears of tax from the dealer and he shall be liable to pay simple interest on such excess amount at the rate of one and half per cent. per month or part thereof from the date of grant of provisional refund till the date of the payment of such excess amount.

70.

Interest on delayed refund.

70. Interest on delayed refund.-(1) Where an amount required to be refunded by the prescribed authority to any person is not refunded to him or the application for refund is not rejected, as the case may be, within ninety days of the amount having become refundable, the prescribed authority shall pay such person simple interest at the rate of six per cent. per annum or part thereof on the said amount from the date immediately following the expiry of the period of ninety days to the date of the refund:

Provided that where the amount becomes refundable by virtue of an order of the Tribunal or the High Court or the Supreme Court, the interest under the provisions of this section shall be payable from the date immediately following the expiry of the period of ninety days from the date of receipt of the order of the Tribunal, the High Court or the Supreme Court, by the officer whose order forms the subject matter of the proceedings before the Tribunal, the High Court or the Supreme Court, to the date of refund.

(2) If the delay in granting the refund within the period of ninety days aforesaid is attributable to the said person, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which interest is payable.

(3) Where any question arises as to the period to be excluded for the purposes of calculation of interest under the provisions of this section, such question shall be determined by the Commissioner, whose decision shall be final.

71.

Power to withhold refund in certain cases.

71. Power to withhold refund in certain cases.-Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority (not being the Commissioner) with the previous approval of the Commissioner may withhold the refund till such time as is deemed fit:

Provided that the Commissioner may, on application or otherwise, order for release of such refund if he is of the opinion that the situation does not require such action on the part of the prescribed authority.
CHAPTER XIIAPPEAL, REVISION AND REVIEW

 

72. Appeal to Deputy Commissioner and Joint Commissioner.-(1) Subject to such rules as may be made by the State Government under this Act, any dealer, objecting to an order of assessment or an order levying interest or penalty passed by the prescribed authority against him, or an order under section 25 or a person, objecting to an order of penalty passed against him or an order under section 47, may appeal to the Joint Commissioner, or, the Deputy Commissioner specially authorised in this behalf.

(2) No appeal under sub-section (1) shall be admitted unless the dealer objecting to an order of assessment has paid twenty-five per cent. of the tax assessed or full amount of admitted tax, whichever is higher.

(3) Every appeal under this section shall be filed, in such form and the manner, as may be prescribed, within forty-five days of the receipt of the notice of demand but where the appellate authority is satisfied that the appellant had sufficient reason for not preferring the appeal within time, it may condone the delay.

(4) The appellate authority while disposing of an appeal against an order, other than an order under section 47, may-

(a) (i) confirm, annul, reduce, enhance or otherwise modify such order; or

(ii) set aside the order directing the authority below to make fresh order after further enquiry on specific points as directed; and

(b) in other cases, pass such order as it may, for reasons to be recorded in writing, deem fit.

(5) No order under this section shall be passed without giving reasonable opportunity of hearing to the appellant as also the authority whose order has been appealed against.

73.

Appeal to Tribunal.

73. Appeal to Tribunal.-(1) Subject to such rules as may be made by the State Government, any of the authorities mentioned in section 10 or any person aggrieved by an order made by the Deputy Commissioner or Joint Commissioner under section 72 or the Commissioner under section 74 or section 77, may, prefer an appeal to the Tribunal.

(2) Where an appeal is preferred by a dealer, such appeal shall not be entertained by the Tribunal unless such dealer has deposited in the manner specified by the Tribunal, twenty five per cent. of the amount in dispute:

Provided that the Tribunal may, for reasons to be recorded in writing, waive or reduce the amount required to be deposited under this section.

(3) Every application for appeal under this section shall be filed within ninety days of the communication of the order which is sought to be appealed, but where the Tribunal is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.

(4) No order under this section shall be passed without giving the applicant as also the authority whose order is sought to be appealed or their representative a reasonable opportunity of being heard.

(5) On receipt of an appeal under sub-section (1), the Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such order thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.

(6) The Tribunal shall send the copy of every order made by it to the parties to the appeal and to the concerned authority against whose order the appeal had been preferred.

(7) The appeal filed before the Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six months from the date of receipt of the appeal.

74.

Revisionary powers of Commissioner.

74. Revisionary powers of Commissioner.-The Commissioner may, suo motu, call for and examine the record of any proceeding recorded by any authority, officer or person subordinate to him under this Act and if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, pass such order as he deems fit after giving the dealer or the person concerned an opportunity of being heard.

75.

Additional evidence in appeal or revision.

75. Additional evidence in appeal or revision.-A dealer shall not be entitled to produce additional evidence whether oral or documentary in appeal before the appellate authority or in revision before the Commissioner or the Tribunal except where the evidence sought to be adduced is evidence, which the prescribed authority had wrongly refused to admit or which, after exercise of due diligence, was not within his knowledge or could not be produced by him before the prescribed authority or for the production of which adequate time was not given by the prescribed authority and in every such case upon the additional evidence being taken on record reasonable opportunity for challenge or rebuttal shall be given.

76.

Review.

76. Review.-Subject to such rules as may be made by the State Government under this Act, any authority appointed under section 10 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on account of a mistake which is apparent from the record:

Provided that no such review, if it has the effect of enhancing the tax, interest or penalty or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the dealer, or the person concerned a reasonable opportunity of being heard.

77.

Determination of disputed questions.

77. Determination of disputed questions.-(1) If any question arises, otherwise than in proceedings before a court, or before the prescribed authority has commenced assessment of a dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, whether, for the purposes of this Act,-

(a) any person, society, club or association or any firm or any branch or department of any firm, is a dealer, or

(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or

(c) any transaction is a sale or a purchase, or where it is a sale or a purchase the sale price or the purchase price, as the case may be, thereof, or

(d) any particular person or dealer is required to be registered, or

(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or

(f) input tax credit can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such input tax credit can be claimed, or

(g) the order passed under sub-section (2) of section 25 is just and proper, or

(h) any other question involving interpretation of any provisions of this Act, the Commissioner shall, subject to such rules as may be made, make an order determining such question.

Explanation.- For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of the dealer under section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33, when the dealer is served with any notice by the prescribed authority under the said sections.

(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respect any sale or purchase affected prior to the determination or such date as he may specify.

(3) If any such question arises from any order already passed by any authority or court under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, no such question shall be entertained for determination under this section; but such question may be raised in appeal against such order.

78.

Power to transfer proceedings.

78. Power to transfer proceedings.-(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, by order in writing after recording his reason for so doing, transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceeding, including a proceeding pending with any officer or already transferred under this section, from any officer to any other officer.

(2) For the purpose of this section, any proceeding shall be deemed to have commenced only when any authority having appropriate jurisdiction issues notice under the provisions of this Act, rules or notifications and the proceedings shall be deemed to be pending only after the issue of such notice.

(3) Where no proceedings are pending before any authority, then any authority having appropriate jurisdiction over a person or dealer, may initiate and complete any proceedings whatsoever.

Explanation.- In this section, the word “proceedings” in relation to any dealer means all proceedings under this Act in respect of any year, which may be pending on the date of such order or which may have been completed on or before such date, and also includes all proceedings under this Act which may be commenced after the date of such order in respect of the said year in relation to such dealer.

79.

Appeal before High Court.

79. Appeal before High Court.-(1) An appeal shall lie to the High Court from every order passed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law.

(2) The Commissioner or a dealer aggrieved by any order passed by the Tribunal,-

(i) under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, on or after the date of commencement of this Act; or

(ii) under this Act,

may file an appeal to the High Court, and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner on any question of law arising out of such order.

(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate the question.

(4) The appeal shall be heard only on the question so formulated and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:

Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the High Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(5) (a) The High Court shall decide the substantial question of law so formulated or involved and deliver such judgment thereon containing the grounds on which such decision is founded and may award such costs as it deems fit.

(b) The High Court may determine any issue which-

(i) has not been determined by the Tribunal, or

(ii) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).

(6) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court, shall as far as may be, apply in the case of appeals under this section.

80.

Case before High Court to be heard by not less than two Judges.

80. Case before High Court to be heard by not less than two Judges.-(1) When an appeal has been filed before the High Court under section 79, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.

(2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of other Judges of the High Court and such point shall be decided according to the opinion of the majority of Judges who have heard the case including those who first heard it.

CHAPTER XIII

OFFENCES AND PENALTIES

81. Offences and penalties.-(1) Whoever-

(a) carries on business as a dealer without being registered in wilful contravention of section 19, or

(b) fails without sufficient cause to furnish any information required by section 23, or

(c) fails, without sufficient cause, when directed so to do under section 59, to keep any accounts or record in accordance with the directions, or

(d) fails, without sufficient cause, to furnish any return as required by section 24 by the date and in the manner prescribed,

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than three months but which may extend to six months and with fine not exceeding one thousand rupees.

(2) Whoever-

(a) knowingly keeps false account of the value of the goods bought or sold by him in contravention of sub-section (1) of section 52 or section 53, or

(b) wilfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest,

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than six months but which may extend to one year and with fine not exceeding two thousand rupees.

(3) Whoever-

(a) not being a registered dealer under section 19, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; or

(b) knowingly furnishes a false return; or

(c) knowingly produces before the prescribed authority, false bill, tax invoice, cash-memorandum, voucher, declaration, certificate or other document for any of the purposes of this Act; or

(d) issues to any person a certificate or declaration under this Act or the rules framed or notifications issued thereunder, a bill, cash-memorandum, tax invoice, voucher or other document which he knows or has reason to believe to be false; or

(e) obstructs any officer making inspection or search or seizure under section 56 or section 61 or section 62,

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than one year but which may extend to three years and with fine not exceeding three thousand rupees.

(4) Whoever aids or abets any person in the commission of any offence specified in sub-section (1) or sub-section (2) or sub-section (3) shall, on conviction, be liable for punishment of the description specified in respect of the offence in the commission of which he has aided or abetted.

(5) Notwithstanding anything contained in sub-sections (1) to (4), no person shall be proceeded against under these sub-sections for the commission of the offences referred therein if the total amount of tax, interest or penalties evaded or attempted to be evaded is less than five thousand rupees.

(6) Where a dealer is accused of an offence specified in sub-section (1) or sub-section (2) or sub-section (3), the person declared as manager of the business of the dealer under section 22 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission thereof.

82.

Cognizance of offences.

82. Cognizance of offences.-(1) Save as provided in section 81, the punishments inflicted under the said section shall be without prejudice to any penalty which may be imposed under the provisions of this Act.

(2) No court shall take cognizance of any offence under this Act except with the previous sanction of the Commissioner or any officer specially empowered in this behalf and no court inferior to that of a Magistrate of the first class shall try any such offence.

(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences punishable under section 81 shall be cognizable and bailable.

83.

Investigation of offences.

83. Investigation of offences.-(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases, any officer or person subordinate to him to investigate all or any of the offences punishable under this Act.

(2) Every officer so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer in-charge of a police station for the investigation of a cognizable offence.

84.

Offences by companies and others.

84. Offences by companies and others.-(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of business of the company as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation.- For the purposes of this section-

(a) “company” means a company incorporated under the Companies Act, 1956 (1 of 1956), and includes a body corporate, a firm or other association of individuals;

(b) “director” in relation to a firm means a partner in the firm.

(3) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render the karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence:

Provided further that, where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any adult member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and on conviction punished accordingly.

85.

Compounding of offences.

85. Compounding of offences.-(1) The Commissioner may, either before or after the institution of proceedings under section 81, accept from any person charged with an offence under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) of the said section by way of composition of the offence, a sum not exceeding ten thousand rupees and where the offence charged was likely to cause or caused evasion of any amount of tax payable under this Act, a sum not exceeding three times of such amount, whichever is higher.

(2) On payment of such sum as may be determined by the Commissioner under sub-section (1), no further proceeding shall be taken against the accused person in respect of the same offence.

CHAPTER XIVBUREAU OF INVESTIGATION

 

86. Bureau of Investigation.-(1) The State Government may, by an order published in the Official Gazette, constitute a Bureau of Investigation and it shall consist of such personnel and such number of officers and such hierarchy of supervision and control as may be specified by the State Government in the said order:

Provided that if authorities appointed under sub-section (1) of section 10 are specified as such they shall, without prejudice to the powers under sub-section (1) of section 10, exercise the powers of an authority under sections 55, 56, 57, 58, 59, 60, 61 and 62 for carrying out the purposes of this Act.

(2) (a) The State Government may, by an order published in the Official Gazette, vest an officer of the Bureau of Investigation with the powers of an officer in-charge of a police station under the Code of Criminal Procedure, 1973 (2 of 1974) and with such other powers under different Acts, as it may consider necessary.

(b) The Commissioner may, by an order published in the Official Gazette, authorise an officer of the Bureau of Investigation to exercise the powers of an authority appointed under section 10 in respect of such matters as may be specified in the order.

(3) The Bureau of Investigation shall function under the control and supervision of the Commissioner, and discharge such duties as may be assigned to it by the Commissioner, including investigation of offences under section 83 of this Act.

CHAPTER XVMISCELLANEOUS

 

vv87. Appearance before taxing authorities.-Any person, who is required to appear before any authority appointed under section 10 or before the Tribunal or before an officer of the Bureau of Investigation constituted under section 86 in connection with any proceeding under this Act, may appear before such authority through-

(a) a person authorised in the prescribed manner by him in this behalf, being his relative or person in his regular and whole time employment,

(b) a sales tax practitioner who possesses the prescribed qualifications; or

(c) a legal practitioner, or

(d) subject to such conditions as may be prescribed, a chartered accountant, or company secretary, or cost accountant.

Explanation.- For the purposes of this section,-

(a) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(b) “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(c) “cost accountant” means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;

(d) “legal practitioner” means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.

88.

Change of an incumbent of an office.

88. Change of an incumbent of an office.-Whenever, in respect of any proceeding under this Act, any person or authority appointed under section 10 ceases to exercise jurisdiction and is succeeded by another person who has and exercises jurisdiction, the person so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

Provided that the dealer concerned may demand that before the proceeding is so continued, the previous proceeding or any part thereof be reopened or that before any order is passed against him, he be heard.

89.

Bar to certain proceedings.

89. Bar to certain proceedings.-Save as provided in section 79, no assessment made and no order passed under this Act or rules made thereunder by any authority appointed under section 10 or by the Bureau of Investigation or by the Tribunal shall be called in question in any court, and save as is provided in section 72 or section 73 or section 74 or section 76, no appeal or application for revision or review shall lie against any such assessment or order.

90.

Disclosure of information by public servant.

90. Disclosure of information by public servant.-(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceeding before a criminal court), or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this Act, shall, save as provided in sub-section (3), be treated as confidential; and notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall save as aforesaid, be entitled to require any servant of the Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.

(2) If, save as provided in sub-section (3), any servant of the Government discloses any of the particulars referred to in sub-section (1), he shall, on conviction, be punished with imprisonment, which may extend to six months or with fine or with both.

(3) Nothing in this section shall apply to the disclosure of any of the particulars, referred to in sub-section (1), made-

(a) for the purposes of a prosecution under the Indian Penal Code, 1860 (45 of 1860) in respect of any statement, return, accounts, registers, documents or evidence, or any part thereof; or

(b) for the purposes of a prosecution under this Act; or

(c) for regulating any inquiry under the Public Servant (Inquiries) Act, 1850, into the conduct or behaviour of any authority or Inspector appointed under section 10 or an officer of the Bureau of Investigation constituted under section 86 or into the behaviour of any other officer appointed to conduct such inquiry; or

(d) in connection with the trial of a suit in a civil court to which the State of Bihar is a party and which relates to any matter arising out of any proceeding under this Act; or

(e) for the purposes of enabling an officer of the Central Government or of any State Government to levy or recover any tax or duty imposed by it;

(f) to any officer of the State Government where it is necessary to make such disclosure for the purposes of this Act; or

(g) to any officer of the Central Government or of the State Government for the purpose of enabling such officer to perform his executive functions relating to the affairs of the Union or the State.

91.

Agreements to defeat intention and application of this Act to be void.

91. Agreements to defeat intention and application of this Act to be void.-(1) If the Commissioner is satisfied that an arrangement has been entered into between two or more persons or dealers to defeat the application or purposes of this Act or any provision of this Act, then, the Commissioner may, by order, declare the arrangement to be null and void as regards the application and purposes of this Act and he may, by the said order, provide for increase or decrease in the amount of tax payable by any person or dealer who is affected by the arrangement, whether or not such dealer or person is a party to the arrangement, in such manner as the Commissioner considers appropriate so as to counter act any tax advantage obtained by that dealer from or under the arrangement.

(2) For the purposes of this section,-

(i) “arrangement” includes any contract, agreement, plan or understanding whether enforceable in law or not, and all steps and transactions by which the arrangement is sought to be carried into effect;

(ii) “tax advantage” includes,-

(a) any reduction in the liability of any dealer to pay tax,

(b) any increase in the entitlement of any dealer to claim input tax credit or refund,

(c) any reduction in the sale price or purchase price receivable or payable by any dealer.

(3) Before passing any order under this section, the Commissioner shall afford a reasonable opportunity of being heard to any such person or dealer whose tax advantage is sought to be counter acted.

92.

Write off of dues.

92. Write off of dues.-Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, as unrecoverable.

93.

Power to make rules.

93. Power to make rules.-(1) The State Government may, subject to the condition of previous publication, by notification, make rules to carry out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-

(a) the manner in which the advance tax may be collected under sub-section (7) of section 3;

(b) constitution of the Tribunal under sub-section (1) of section 9;

(c) the terms and conditions of service of the Chairperson or any other
Government servant appointed as a member of the Tribunal under sub-section (7) of section 9;

(d) the areas and functions of inspectors under sub-section (3) of section 10;

(e) the form and manner in which the true and complete declaration referred to in clause (a) of sub-section (2) of section 13 shall be filed;

(f) the conditions and restrictions subject to which the registered dealers may be permitted to pay an amount under sub-section (1) of section 15;

(g) the conditions and restrictions subject to which an input tax credit shall be claimed under sub-section (1) section 16;

(h) the manner and the period within which the input tax credit in respect of capital goods shall be allowed under clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 16;

(i) the manner in which the input tax credit on the sale or supply of goods shall be claimed by the registered dealer selling the goods or using them in the execution of sub-contract under sub-section (2) of section 16;

(j) the other goods on which input tax credit shall not be claimed or allowed under clause (a) of sub-section (3) of section 16;

(k) the particulars of sale in the original copy of the tax invoice and the form and manner of the duplicate copy of the original tax invoice under sub-section (5) of section 16;

(l) the manner in which input tax credit on goods and the manner and extent in which the input tax on account of capital assets shall be allowed under sub-section (1) of section 17;

(m) the restrictions and conditions subject to which and the time and manner in which the organisations specified in the Schedule V to this Act may apply for refund of tax paid on goods purchased under sub-section (2) of section 17;

(n) the manner of application for and the grant of certificate of registration under sub-section (2) of section 19;

(o) the manner in which the certificate of registration shall be surrendered and the manner in which the certificate of registration shall be cancelled under sub-section (2) of section 20;

(p) the security and the manner in which such security shall be furnished under section 21;

(q) the manner in which the declaration shall be furnished and the particulars of the person under sub-section (1) of section 22;

(r) the form and manner in which the returns or statements or notice, as the case may be, under sub-sections (1), (2), (3), (4) and (7) of section 24 shall be furnished;

(s) the manner in which the opportunity of being heard is to be provided under sub-section (8) of section 24;

(t) the manner of depositing tax and the form and manner of enclosing the proof of payment of such tax under sub-section (9) of section 24;

(u) the time and manner of scrutiny of return under sub-section (1) of
section 25;

(v) the form of notice to the concerned dealer under sub-section (2) of
section 25;

(w) the form and manner of serving a notice and the time within which the dealer is required to pay the tax and interest under clause (b) of sub-section (3) of section 25;

(x) the manner of conducting an audit of the business of a dealer under sub-section (3) of section 26;

(y) making of provisional or final assessment of turnover of sale or purchase of goods under sub-section (1) of section 30;

(z) the form and manner of notice and the manner of assessment or re-assessment under sub-section (1) of section 31;

(za) the manner in which the opportunity of being heard is to be provided under sub-section (1) of section 32;

(zb) the manner in which the amount of tax may be provisionally quantified under sub-section (2) of section 32;

(zc) the manner in which the re-assessment may be made under section 33;

(zd) the other evidence to prove and the form and manner of declaration
required to be furnished under sub-section (2) of section 35;

(ze) such other manner of payment of tax and the manner of payment of tax, interest due or the penalty by instalments under sub-section (2) section 39;

(zf) the manner of payment of penalty under sub-section (5) of section 39;

(zg) the conditions and restrictions subject to which the deduction of tax may be made under sub-section (1) of section 40;

(zh) the manner of payment of amount into the Government Treasury under sub-section (3) of section 40;

(zi) the conditions subject to which no deduction of tax shall be made under sub-section (1) of section 41;

(zj) the manner in which tax referred to in sub-section (1) of section 41 shall be deducted under sub-section (4) of section 41;

(zk) the form and manner of certificate by the person making deduction under sub-section (5) of section 41;

(zl) the form and manner of granting tax clearance certificate under section 42;

(zm) the manner in which the opportunity of being heard is to be provided under sub-section (3) of section 43;

(zn) the form of notice by the prescribed authority under sub-section (2) of section 44;

(zo) the manner of publication of notice and the details therefor under sub-
section (4) of section 44;

(zp) the form of application in which the person may claim the refund under sub-section (5) of section 44;

(zq) the manner of keeping a true and complete accounts under sub-section (1) of section 52;

(zr) the dealers or persons and the manner of drawing up the manufacturing, trading and profit and loss account and a balance-sheet and other accounts under sub-section (2) of section 52;

(zs) the form of challan to be issued by every dealer or a person under sub-section (3) of section 52;

(zt) the accounts and the manner in which the trading and profit and loss account shall be drawn up under sub-section (4) of section 52;

(zu) the value of goods exceeding which the retail invoice is required to be issued by the dealer under sub-section (4) of section 53;

(zv) the period for which invoices under sub-section (7) of section 53 may be required to be preserved;

(zw) the conditions and restrictions subject to which a copy of the original tax invoice may be provided by the selling dealer under sub-section (8) of section 53;

(zx) the particulars of the credit note and the debit note under sub-section (9) of section 53;

(zy) the other period for which the tax invoices and retail invoices are required to be preserved under sub-section (10) of section 53;

(zz) the form of audit report and the particulars thereof under sub-section (2) of section 54;

(zza) the manner of authorisation to inspect all places of business under sub-section (2) of section 56;

(zzb) the manner of seizure of accounts, registers or documents under sub-section (3) of section 56;

(zzc) the manner of seizure of goods under clause (a) of sub-section (4) of section 56;

(zzd) the manner in which the opportunity of being heard is to be provided under clause (b) of sub-section (4) of section 56;

(zze) the manner of auction of goods and the manner in which the sale proceeds shall be refunded under clause (e) of sub-section (4) of section 56;

(zzf) the manner of release of security under clause (f) of sub-section (4) of section 56;

(zzg) the manner and form of notice by the prescribed authority under sub-
section (2) of section 57;

(zzh) the form of notice by the prescribed authority under sub-sections (2) and (3) of section 58;

(zzi) the time and manner of furnishing information under sub-section (1) of section 59;

(zzj) the accounts, registers and documents required to be maintained under sub-section (2) of section 59;

(zzk) the manner of erecting check posts and barriers under sub-section (1) of section 60;

(zzl) the form and manner of furnishing declaration and the conditions subject to which such declaration shall be furnished under sub-section (2) of section 60;

(zzm) the manner of intercepting, detaining and searching any goods carrier under sub-section (3) of section 60;

(zzn) the form of declaration required by a person transporting goods under sub-section (1) of section 61;

(zzo) the manner of obtaining transit permission under sub-section (1) of
section 62;

(zzp) the manner of refund to a person who paid in excess of the amount due under sub-section (1) of section 68;

(zzq) the manner of claiming or receiving the refund under sub-section (2) of section 68;

(zzr) the form of application for grant of provisional refund under sub-section (1) of section 69;

(zzs) the security to be furnished by the dealer under sub-section (2) of
section 69;

(zzt) the form and manner of filing an appeal under section 72;

(zzu) the conditions subject to which the offences punishable under this Act may be investigated under sub-section (1) of section 83;

(zzv) the manner of authorisation and the conditions subject to which an accountant, company secretary or sales tax practitioner may appear before taxing authorities under section 87;

(zzw) declaration by the State Government relating to any dues as unrecoverable under section 92;

(zzx) the manner of imposition of penalty for breach of any rules made under this section;

(zzy) the manner and time in which, the particulars of, and the authority to whom, goods held in stock is to be declared under section 95;

(zzz) the manner of claiming input tax credit under sub-sections (1) and (2) of section 96;

(zzza) the manner and extent of deferment of tax liability under sub-section (3) of section 96.

(zzzb) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, or may be, made by rules.

(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, 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.

(4) Any rule made under this section may provide that the contravention thereof shall be punishable with fine which may extend to five thousand rupees and where the contravention is continuing one, with a further fine which may extend to one hundred rupees per day for every day during which such contravention continues.

94.

Repeal and savings.

94. Repeal and savings.-(1) The Bihar Finance Act, 1981 (Bihar Act 5 of 1981) (hereinafter referred to as “the repealed Act”) is hereby repealed from the date of commencement of this Act.

(2) The repeal shall not affect, –

(a) any legal proceeding or remedy whether initiated or availed of before or after this repeal, in respect of any such right, title, obligation or liability;

(b) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act except the right or privilege accrued under the repealed Act or the rules framed or notifications issued thereunder, to industries, granted under any industrial policy or industrial policy resolution of the State Government; or

(c) the levy, assessment or recovery of any tax or the imposition or recovery of any penalty, in respect of such period, under the provision of the repealed Act; and all proceedings under the repealed Act in respect of matters aforesaid shall be initiated and disposed of or continued and disposed of, as the case may be, as if this Act has not been passed; and for this purpose all taxing authorities or Inspectors appointed under section 10, and the Tribunal constituted under section 9 of, shall exercise all powers and perform all duties conferred by or under the repealed Act upon the corresponding authorities appointed under section 9 or section 8 thereof:

Provided that any appeal or any revision arising out of any order under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) shall be filed before, or heard or disposed of by, the appropriate authorities mentioned in sections 72, 73 and 74 in the manner as provided therein.

(3) All rules, orders and appointments made, notifications published, certificates granted, powers conferred and other things done under the said Act and in force on the commencement of this Act, shall, so far as they are not inconsistent with or until they are not modified, superseded or cancelled under this Act, be deemed to have been respectively made, published, granted, conferred or done under this Act.

(4) Save as otherwise provided in sub-sections (2) and (3), the mention of particular matters in those sub-sections shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.

95.

Declaration of stock of goods held on 1st April, 2005.

95. Declaration of stock of goods held on 1st April, 2005.-Every dealer who was registered under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, or who makes an application for registration as a dealer on the 1st day of April, 2005 shall declare such details regarding the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within such time and to such authority, as may be prescribed.

96.

Transitory provisions.

96. Transitory provisions.-(1) Where any goods, other than those specified under sub-section (2) of section 13 of this Act, held in stock by a registered dealer on the date of commencement of this Act, are goods which have already suffered tax on the first point of their sale within the meaning of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, are sold by him or are consumed in manufacture of other goods on or after the date of commencement of this Act, he shall claim and be allowed, in such manner as may be prescribed, an input tax credit under sections 16 and 17 of this Act.

(2) Where any goods, other than those specified under sub-section (2) of section 13 of this Act, held in stock by a registered dealer on the date of commencement of this Act, are goods which have already suffered tax on the first point of their sale within the meaning of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, are used or consumed by him for the manufacture of goods for sale within the State of Bihar or in the course of inter-State trade and commerce under section 3 of the Central Sales Tax Act, 1956 (74 of 1956) or in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956 on or after the date of commencement of this Act, he shall claim and be allowed, in such manner as may be prescribed, an input tax credit under sections 16 and 17 of this Act.

(3) Where-

(a) any dealer has been granted the facility of deferment of tax payable under section 23A of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to continue to defer the tax payable under this Act, in the manner and to the extent prescribed;

(b) any dealer has been granted the facility of exemption from payment of tax under clause (b) of sub-section (3) of section 7 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to opt for deferment of his tax liability under this Act, in the manner and to the extent prescribed.

(4) Where –

(a) the tax has been collected under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same has not been deposited before the date of commencement of this Act, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and the rules made thereunder, as if this Act has not come into force and the said Act had not been repealed;

(b) a return or statement is required to be filed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same had not been filed before the commencement of this Act, such return or statement, as the case may be, shall be filed in accordance with the provisions of the aforesaid Act and by the person liable to file such return or statement;

(c) a return has been filed, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, by any dealer for any year and no assessment in respect of that year has been made before the commencement of this Act, the proceedings for the assessment of that dealer for that year shall be made or be continued as if this Act had not come into force and the said Act had not been repealed and such assessment shall be made by the prescribed authority under this Act;

(d) a person has been aggrieved by any decision made or order passed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, and he has not filed any appeal or an application for review or revision, such person may file an appeal or make an application for revision or review, as the case may be, in accordance with the provision of the said Act and the rules made thereunder to the prescribed authority for disposing of such appeal or application;

(e) any liability of any dealer to pay tax, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, had been affected, and such person was entitled to make a reference before the High Court under section 48 of the said Act, before the date of commencement of this Act, such person may, draw up, within two months of the date of commencement of this Act, a reference (if not already made such reference) and refer it to the High Court in accordance with the provisions of said section 48, as if the aforesaid Act had not been repealed.

(5) No interest or penalty shall be leviable or imposable or no prosecution shall be initiated for any offence committed under this Act during the period beginning on the 18th April, 2005 and ending on the day preceding the day on which this Act comes into force.

97.

Construction of references in any repealed law to officers, authorities, etc.

97. Construction of references in any repealed law to officers, authorities, etc.-Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act; and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the Commissioner thereon shall be final.

98.

Removal of difficulty.

98. Removal of difficulty.-(1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty:

Provided that no order shall be made under this section after the expiry of a period of two years from the commencement of this Act.

(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of State Legislature.

99.

Laying of notifications on the table of the State Legislature.

99. Laying of notifications on the table of the State Legislature.-Every notification issued under this Act shall be laid, as soon as may be, after it is published in the Official Gazette, before each House of State Legislature while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the notification or both Houses agree that the notification should be annulled, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.

100.

Validation of Bihar Value Added Tax Ordinance, 2005.

100. Validation of Bihar Value Added Tax Ordinance, 2005.-Anything done or any action taken under the Bihar Value Added Tax Ordinance, 2005 (Bihar Ord. 1 of 2005) (including any order passed, notification issued and rules made) shall be deemed to be valid and be deemed to have been done or taken under the corresponding provisions of this Act.

SCHEDULE I

(See section 7)

SCHEDULE I

(See section 7)

Serial Goods

Number

1 Coarse grains.

2 Fresh vegetables and fresh fruits.

3 Fresh meat, fresh fish and livestock.

4 Unprocessed and unbranded salt.

5 Fresh milk and pasteurized milk.

6 Fresh eggs.

7 Unpacked plain water.

8 Books, periodicals and journals.

9 Unbranded bread.

10 Handlooms excluding handloom products.

11 Betel leaves.

12 Condoms and contraceptives.

13 Curd, lassi and butter milk.

14 Electrical energy.

15 Glass bangles.

16 Kumkum and bindi.

17 Aids and implements used by handicapped persons.

18 Poultry feed and aquatic feed.

19 Green garlic and green ginger.

20 Firewood.

21 Agricultural implements exclusively worked by human or animal power such as rahat, water lift, ploughs and parts thereof, spades (kudali), hoes, phavras, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levellers, axe, gandasa, shears, yokes, hand dusters.

22 Raw silk.

23 Indigenous hand-made musical instruments.

24 Raw wool.

25 Fresh flowers.

26 Saplings.

27 Cotton yarn in hank.

28 Cart driven by animals.

29 Rakhi.

30 Sacred thread, commonly known as yagyopawit.

31 Idols made of clay.

32 Clay lamps.

33 Bangles made of shell, plastic, lac or glass.

34 Kites.

35 Takhti.

36 Poha, murmura, laktho, lai and mukundana.

37 Sattu.

38 Goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of section 14 of the Central Sales Tax Act, 1956 (74 of 1956).

SCHEDULE II

(See section 14)

SCHEDULE II

(See section 14)

Serial Goods

Number

1 Gold, silver and other precious metals.

2 Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals.

3 Precious stones.

SCHEDULE III

(See section 14)

SCHEDULE III

(See section 14)

PART I

Serial Goods

Number

1 Acids.

2 Agarbatti.

3 All kinds of bricks including refractory bricks and asphaltic roofing.

4 All types of yarn except cotton hank yarn.

5 Aluminium conductor steel reinforced.

6 Aluminium utensils.

7 Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this Schedule or in any other Schedule.

8 Article made of rolled gold and imitation gold.

9 Artificial silk yarn, polyster fibre yarn, and staple fibre yarn.

10 Bagasse.

11 Basic chromium sulphate, sodium bi-chromate, bleach liquid.

12 Beedi leaves.

13 Bicycles, tricycles and their spare parts.

14 Bone meal.

15 Bran oil.

16 Branded bread.

17 Castor oil.

18 Charcoal.

19 Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants.

20 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi-carbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, tri-sodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium thio-sulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritol, sodium alpha olefin sulphonate, sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this Schedule or in any other Schedule.

21 Chillies.

22 Clay.

23 Cumin seed.

24 Declared goods under section 14 of the Central Sales Tax Act, 1956 (74 of 1956) except goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of that section.

25 De-oiled cake.

26 Dyes, that is to say, – (i) Acid dyes; (ii) Alizarine dyes; (iii) Bases; (iv) Basic dyes; (v) Direct dyes; (vi) Naphthols; (vii) Nylon dyes; (viii) Optical whitening agents; (ix) Plastic dyes; (x) Reactive dyes; (xi) Sulphur dyes; (xii) Vat dyes; (xiii) all other dyes not specified elsewhere in the Schedule.

27 Edible oils and oil cake.

28 Electrodes.

29 Embroidery or zari articles, that is to say,- (i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) badla; (xiii) glzal, (xiv) embroidery machines, (xv) embroidery needles.

30 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker.

31 Flour-atta, maida, suji, bran and besan.

32 Galvanized iron Pipes.

33 Gingili oil.

34 Gur and Jaggery.

35 Hand pumps and spare parts.

36 Hose pipes.

37 Hosiery goods.

38 Ice.

39 Industrial cables.

40 Industrial inputs as specified in Part III of this Schedule used exclusively as industrial inputs.

41 Information Technology products, as given in Part II of this Schedule, including computers, telephone and parts thereof, tele-printer and wireless equipment.

42 Khandsari.

43 Kirana goods such as:

i. Spices e.g. garlic, haldi, gol mirch, tejpatta, dhania, jira, laung, ilaichi, sahjira, mangraila, dalchini, jaffer, hing, methi, jabitri, saunf, all kinds of adrakh, jatamanshi, tamarind, sonth, ajwain, kawabchini and pepper;

ii. Medical herbs, and

iii. Miscellaneous articles like rori, gulal, mica dust, camphor, peppermint, dhup, broom sticks, lohban, arrowroot, sohaga, nausadar, alum, posta and mitha soda.

44 Knitting wool.

45 Lignite.

46 Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other Schedule.

47 Linear alkyl benezene.

48 Maize products.

49 Medicine and Drugs of all varieties excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug Licence and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties.

50 Metals, alloys, metal powders, metal pastes of all types and grades and metal scraps other than those declared under section 14 of the Central Sales Tax Act, 1956.

51 Mixed PVC stabilizer.

52 Napa Slabs (rough flooring stones).

53 Ores and minerals.

54 Organic manure.

55 Palm fatty acid.

56 Paper and newsprint including exercise books, paperboard, mill board, straw board, blotting paper, cardboard, waste paper (cutting paper), cartridge paper, packing paper, paper bags, cartons, cards, blank registers, note books, envelopes, labels, letter pads, writing tablets and flat files.

57 (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax;

(ii) Slack wax.

58 Pens of all kinds including refills.

59 Plastic footwear.

60 Plastic granules.

61 Power operated agricultural implements.

62 Printing ink excluding toner and cartridges.

63 Processed and branded salt.

64 Pulp of bamboo.

65 PVC pipes.

66 Ready-made garments.

67 Rubber that is to say,- (a) Raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; (b) Reclaimed rubber all grades and qualities; (c ) Synthetic rubber.

68 Safety matches.

69 Seeds.

70 Sewing thread.

71 Ship (including ship building).

72 Silk fabrics.

73 Solvent oils other than organic solvent oil.

74 Sponge iron.

75 Stainless steel.

76 Starch.

77 Tamarind.

78 Tractors, harvesters, their implements and spare parts.

79 Transmission wires and towers.

80 Turmeric.

81 Vanaspati.

82 Vegetable oil.

83 Water when sold in sealed container.

84 Writing instruments.

85 Renewable energy devices and spare parts such as flat solar collectors, concentrating and pipe type solar collectors, solar water heaters and systems, air/gas/fluid heating systems, solar crop dealers and systems, solar stills and declination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating systems, solar photovoltaic nodules and panels for water pumping and other applications, wind mills and any specially designed devices on wind mills, any special devices including electric generators and pumps running on wind energy, bio-gas plants and bio-gas engines and bio-gas fires, agricultural and municipal water conversion devices producing energy, equipment for utilising geothermal energy, portable varieties of improved solar chullah, solar refrigeration, solar cold storage and solar air conditioning systems, electricity operated vehicles including battery powered or fuel cell powered vehicles.

PART II

1 Word processing machines and electronic typewriters.

2 Electronic calculators.

3 Computer systems and peripherals, electronic diaries.

4 Parts and accessories of goods specified at serial numbers 1, 2, 3 above.

5 DC Micrometers/stepper motors of an output not exceeding 37.5 watts.

6 Parts of goods specified at serial number 5 above.

7 Uninterrupted Power Supplies and their parts.

8 Permanent magnets and articles intended to become permanent magnets (Ferrites).

9 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; Videophones.

10 Microphones, Multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts.

11 Telephone answering machines.

12 Parts of telephone answering machines.

13 Prepared unrecorded media for sound recording or similar recording of other phenomena.

14 Information Technology software on any media.

15 Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras.

16 Radio communication receivers, Radio pagers.

17 (i) Aerials, antennas and their parts.

(ii) Parts of goods specified at serial number 14 and 15 above.

18 LCD Panels, LED Panels and parts thereof.

19 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.

20 Electrical resistors (including rheostats and potentiometers), other than heating resistors.

21 Printed circuits.

22 Switches, connectors and Relays for up to 5 Amps at voltage not exceeding 250 volts, electronic fuses.

23 Data/Graphic display tubes, other than TV picture tubes and parts thereof.

24 Diodes, transistors and similar semi-conductor devices; Photosensitive semi-conductor devices, including Photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals.

25 Electronic Integrated Circuits and Micro-assemblies.

26 Signal generators and parts thereof.

27 Optical fibre cables.

28 Optical fibre and optical fibre bundles and cables.

29 Liquid Crystal Devices, Flat Panel Display Devices and parts thereof.

30 Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer.

PART III

1 Animal (including fish) fats and oils, crude, refined or purified.

2 Glycerol, crude, glycerol waters and glycerol lyes.

3 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermacell, whether or not refined or coloured; degras; residues resulting from the treatment of tall substances or animal or vegetable waxes.

4 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified inedible mixtures or preparations of fats and oils.

5 Liquid glucose (non-medicinal).

6 Denatured ethyl alcohol of any strength.

7 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 or more, calculate on dry weight.

8 Copper ores and concentrates.

9 Nickel ores and concentrates.

10 Cobalt ores and concentrates.

11 Aluminium ores and concentrates.

12 Lead ores and concentrates.

13 Zinc ores and concentrates.

14 Tin ores and concentrates.

15 Chromium ores and concentrates.

16 Tungsten ores and concentrates.

17 Uranium or thorium ores and concentrates.

18 Molybdenum ores and concentrates.

19 Titanium ores and concentrates.

20 Niobium, tantalum, vanadium or zirconium ores and concentrates.

21 Precious metal ores and concentrates.

22 Other ores and concentrates.

23 Granulate slag (slag sand) for the manufacture of iron or steel.

24 Benzole.

25 Toluole.

26 Xylole.

27 Naphthalene.

28 Phenols.

29 Creosote oils.

30 Fluorine, chlorine, bromine and iodine.

31 Sulphur, sublimed or precipitated; colloidal sulphur.

32 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

33 Hydrogen, rare gases and other non-metals.

34 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed; mercury.

35 Hydrogen chloride (hydrochloric acid); chlorosulphuric acids.

36 Sulphuric acid and anhydrides thereof; oleum.

37 Nitric acid; sulphonitric acids.

38 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.

39 Oxides of boron: boric acids.

40 Halides and halide oxides of non-metals.

41 Sulphides of non-metals; commercial phosphorus trisulphide.

42 Ammonia, anhydrous or in aqueous solution.

43 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

44 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.

45 Aluminium hydroxide.

46 Chromium oxides and hydroxides.

47 Manganese oxides.

48 Iron oxides and hydroxides.

49 Cobalt oxides and hydroxides; commercial cobalt oxides.

50 Tatanium oxide.

51 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

52 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

53 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides; iodides and iodide oxides.

54 Chlorates and perchlorates; bromates and perbromates; lodates and periodates.

55 Sulphides; polysulphides.

56 Dithionites and sulphoxylates.

57 Sulphides; thiosulphates.

58 Copper sulphate.

59 Nitrites; nitrates.

60 Phosphinates (hypophosphites), phosphonates (phosphates), phosphates and polyphosphates.

61 Carbonates; peroxocarbonates (percarbonates); commercial ammonium.

62 Cyanides, cyanide oxides and complex cyanides.

63 Fulminates, cyanates and thiocyanates.

64 Borates; peroxoborates (perborates).

65 Sodium dichromate.

66 Potassium dichromate.

67 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

68 Isotopes compounds, inorganic or organic of such isotopes, whether or not chemically defined.

69 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals.

70 Phosphides, whether or not chemically defined excluding ferrophosphours.

71 Calcium carbide.

72 Cyclic hydrocarbons.

73 Halogenated derivatives of hydrocarbons.

74 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or nor halogenated.

75 Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives.

76 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.

77 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives.

78 Epoxidees, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.

79 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitorsated derivatives.

80 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

81 Halogenated, sulphonated, nitrated or nitrosated derivatives.

82 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacides; their halogenated, sulphonated, nitrated or nitrosated derivatives.

83 Unsaturated acyclic monocarboxylic acid, cyclic monocarboxylic acid, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

84 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives.

85 Carboxylic acids with additional oxygenfunction and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

86 Phosphoric esters and their salts including lactophosphates; their halogenated sulphonated, nitrated nitrosated derivatives.

87 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated; sulphonated, nitrated or nitrosated derivatives.

88 Amine-function compounds.

89 Oxygen-function amino-compounds.

90 Quaternary ammonium salts and hydroxides, leetcithins and other phosphoaminolipids.

91 Carboxyamind-function compounds: amide-function compounds of carbonic acid.

92 Carboxyamide function compounds (including saccharin andnits salts) and iminefunction compounds.

93 Nitrile-function compounds.

94 Diazo, Axo-orazoxy compounds.

95 Organic derivatives of hydrazine or of hydroxylamine.

96 Organo-sulphou compounds.

97 Ethylene Diamine Tetra Acetic Acid. Nitrillo Triaccetric acid and their derivatives.

98 Hetrocyclic compounds with oxygen heteroatom(s) only.

99 Hetrocyclic compounds with nitrogen heteroatom(s) only.

100 Nucleic acids and their salts; other heterocyclic compounds.

101 Sulphonamides.

102 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other deritaves.

103 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.

104 Ethylene Diamine Tetra Acetic Acid, nitrillo triaccetric acid and their derivatives.

105 Tanning extracts of vegetable origin; tannis and their salts, ethers, esters and other derivatives.

106 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations whether or not containing natural tanning substances; enbzymatic preparations for pretanning.

107 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin.

108 Synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemical defines.

109 Colour lakes; preparations based on colour lakes.

110 Glass frit and other glass, in the form of powder, granules or flakes.

111 Prepared driers.

112 Printing ink whether or not concentrated or solid.

113 Casein, caseinates and other casein derivatives, casein glues.

114 Enzymes; prepared enzymes not elsewhere specified or included.

115 Artificial graphite: colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plated or other semi-manufactures.

116 Activated carbon: activated natural mineral products: animal black, including spent animal black.

117 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including ligning sulphonates.

118 Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums.

119 Wood tar; wood tar oils; wood creosote; woods naptha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch.

120 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressing) and mordant of kind used in textile, paper, leather or liked industries, not elsewhere specified or included.

121 Prepared rubber accelerator; compound plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising preparations and other compound stabilisers for rubber or plastics.

122 Reducers and blanket wash/roller wash used in the printing industry.

123 Reaction intiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

124 Mixed alkylbenzenes and mixed alkyaphthalaenes.

125 Chemical elements doped for use in electronics, in the form of dises, wafers or similar forms: chemical compounds doped for use in electronic.

126 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

127 Retarders used in the printing industry.

128 Polymers of propylene or of other olefins, in primary forms.

129 Acrylic polymers in primary forms.

130 Polyacetals, other polyethers and expoxide resins in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters in primary forms.

131 Polyamides in primary forms.

132 Amino-resins, polyphenylene oxide, phenolic resins and plyurethanes in primary forms.

133 Silicones in primary forms.

134 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphides.

135 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms.

136 Natural polymers (for example alginic acid) and modified natural polyers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.

137 Ion-exchangers based on polymers.

138 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls.

139 Flexible plain films.

140 Articles for the packing of goods of plastics; namely; boxes, cases crates, containers, carboys, bottles, jerry cans and their stoppers, lids caps of plastics but not including insulated ware.

141 Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.

142 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any produce of this heading in primary forms or in plates, sheets or strip.

143 Reclaimed rubber in primary form or in plates, sheets or strip.

144 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber.

145 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.

146 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition.

147 Paper printed labels and paperboard printed labels.

148 Paper self adhesive tape and printed wrappers used for packing.

149 Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres.

150 Carboys, bottles, jars phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass.

151 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.

SCHEDULE IV

(See section 14)

SCHEDULE IV

(See section 14)

Serial Goods

Number

1 Country liquor including spiced country liquor

2 Potable spirit, wine or liquor whether imported or manufactured in India

3 High Speed Diesel Oil and Light Diesel Oil

4 Motor Spirit

5 Natural Gas

6 Aviation Turbine Fuel

SCHEDULE V

(See section 17)

SCHEDULE V

(See section 17)

Serial List of organisations which can claim refund

Number

1. AFGHANISTAN.

H.E. Ambassador of Republic of Afghanistan.

The Embassy of Republic of Afghanistan.

The Diplomatic Officers (including their spouses) of the Embassy of Afghanistan.

2. AFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION.

3. ALGERIA.

The Embassy of Democratic and Popular Republic of Algeria.

4. ANGOLA.

The Embassy of Angola on the purchases made by the diplomats for Official and personal use.

5. APOSTOLIC NUNCIATURE.

6. ARGENTINA.

The Embassy of Argentina Republic on the purchases made by its diplomats for official as well as personal use.

7. ARMENIA.

The Embassy of Armenia on the purchases made by the mission for official use.

8. ASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE,

for its official use.

9. ASIAN DEVELOPMENT BANK.

10. AUSTRALIA.

The High Commission and its Diplomatic Officers in respect of purchases made from bounded stores only for their official and personal use.

11. AUSTRIA.

The Embassy of Austria in India (for sales intended for their official use).

The Diplomatic Officers of the Embassy of Austria in India (for sales intended for their personal use).

12. BANGLADESH.

The High Commission for the Peoples Republic of Bangladesh in India.

The Diplomatic Officers (including their spouses) of the High Commission for the Peoples Republic of Bangladesh in India.

13. BELARUS.

The Embassy of Belarus in India. Purchases made for its diplomatic and administrative/technical personnel for official as well as personal use.

14. BELGIUM.

H.E. the Ambassador of Belgium in India.

The Embassy of Belgium in India.

The Diplomatic Officers of the Belgium Embassy in India.

15. BHUTAN.

The Royal Bhutan Mission for sales intended for official use of Mission.

The Representative of Bhutan for sales intended for personal use.

The Diplomatic Officers of the Royal Bhutan Mission for sales intended for personal use.

16. BRAZIL.

The Embassy of the Federative Republic of Brazil in India.

The Diplomatic Officers (including their spouses) of the Embassy of Federative Republic of Brazil in India.

17 BRITAIN.

The High Commission for Britain in India (all sales for official use).

The Diplomatic Officers (including their spouses) of the High Commission for Britain in India (sales of imported goods from bonded stocks only).

18. BRUNEI DARUSSALAM.

The Embassy of Brunei Darussalam on the purchases made by its Diplomats for Official as well as personal use.

19. BULGARIA.

H.E. the Ambassador of the Peoples Republic of Bulgaria in India.

The Embassy of the Peoples Republic of Bulgaria in India.

The Diplomatic Officers (including their spouses) of the Embassy of the Peoples Republic of Bulgaria in India.

20. CANADA.

H.E. the High Commissioner for Canadian in India.

The Diplomatic Officers of the Canada High Commission.

The Canadian High Commission.

21. CENTRAL AFRICA.

The Embassy of the Central African Empire (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Embassy of the Central African Empire (for sales intended for their personal use).

22. CHINA.

H.E. the Chinese Ambassador in India.

The Embassy of the Peoples Republic of China.

The Diplomatic officers of the Chinese Embassy in India.

23. COLUMBIA.

The Embassy of Columbia in India.

24. COMBODIA.

H.E. the ambassador of Combodia in India.

The Embassy of Combodia in India.

The Diplomatic Officers (including their spouses) of the Embassy of Combodia in India.

25. (A) Officials of the COMMISSION OF THE EUROPEAN COMMUNITIES for setting up their office.

(B) Personnel of the delegation holding diplomatic status (other than Indian nationals and persons permanently resident in India Employed by the said Commission).

26. COMMON EDUCATIONAL MEDIA CENTRE FOR ASIA.

Common Educational Media Centre on the purchase made for official use and by its President and Vice-President for personal use.

27. CONGO.

The Congolese Embassy and their Diplomatic Officers.

28. CROATIA.

The Embassy of Croatia on the purchases made by its diplomats for official as well as for personal use of their officials.

29. CUBA.

The Embassy of the Republic of Cuba in India.

The Diplomatic Officers (including their spouses) of the Republic of Cuba in India.

30. CYPRUS.

The Cyprus High Commission (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Cyprus High Commission (for sales intended for their personal use).

31. CZECH REPUBLIC.

The Embassy of Czech Republic on the purchases made by its diplomats for official as well as for personal use of their officials.

32. DENMARK.

The Royal Danish Embassy in India.

The Diplomatic Officers (including their spouses) of the Royal Danish Embassy in India.

33. DOMINICA.

The High Commission for the Commonwealth of Dominica (for its official purchases).

The Diplomatic Officials of the High Commission for the Commonwealth of Dominica (for their personal use).

34. EGYPT.

The Embassy of the Arab Republic of Egypt in India.

The Diplomatic officers (including their spouses) of the Embassy of the Arab Republic of Egypt in India.

35. ETHOPIA.

The Ethopian Embassy in India (for its official purchases).

The Diplomatic Officers of the Ethopian Embassy in India (for their personal purchases).

36. FINLAND.

The Embassy of Finland on the purchase of following items made by its diplomats for official purpose.

(1) Construction materials as well as commodities to be used for the interior decoration and furnishing of building.

(2) Commodities used in representational functions.

(3) Motor vehicles as well as spare parts and equipment for Motor vehicles.

(4) Work performances concerning the premises of a mission or office and the commodities referred to in items (1) to (3) or the rental of those commodities.

(5) Telecommunication services, energy commodities and fuel purchased for the building of a mission or office.

(6) Fuels for motor vehicles.

37. FRANCE.

The Embassy of France on the purchases made by its diplomats for Official purposes and for the residence of the Ambassador.

38. GERMANY.

The Embassy of Germany in India (for sales intended for official use only).

The Diplomatic Officers of the German Embassy in India (for sales intended for personal use).

39. GHANA.

The High Commissioner for Ghana in India.

The Diplomatic officers (including their spouses) of the High Commissioner for Ghana in India.

40. GREECE.

The Royal Greek Embassy in India.

The Diplomatic Officers (including their spouses) of the Royal Greek Embassy in India.

41. GUYANA.

The High Commission for Guyana, and its Diplomatic Officers (including their spouses).

42. HUNGARY.

H.E. The Ambassador of the Hungarian Peoples Republic in India.

The Embassy of the Hungarian Peoples Republic in India.

The Diplomatic Officers (including their spouses) of the Embassy of the
Hungarian Peoples Republic in India.

43. INDONESIA.

The Embassy of Indonesia on all its official purchases and the purchases made by its officials for their personal use.

44. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA and Employees, other than those recruited locally of the International Bank for Reconstruction and Development in India.

45. INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND
BIOTECHNOLOGY, (for all its official purchases).

46. (A) Office of the INTERNATIONAL COURT OF JUSTICE (for sales intended for official use).

(B) Dr. Nagendra Singh an elected judge of the International Court of Justice, (for sales intended for his personal use).

47. INTERNATIONAL LABOUR OFFICE.

48. IRAN.

The Embassy of Iran in India.

The Diplomatic Officers (including their spouses) of the Embassy of Iran in India.

49. IRAQ.

H.E. the Ambassador of the Republic of Iraq in India.

The Embassy of Republic of Iraq in India.

The Diplomatic Officers (including their spouses) of the Embassy of Iraq in India.

50. IRELAND.

The Embassy of Ireland in India.

The Diplomatic Officers (including their spouses) of the Embassy of Ireland in India.

51. ISRAEL.

The Embassy of Israel on purchases made by its diplomats for official as well as for personal use.

52. ITALY.

The Embassy of Italy on the purchases made by its diplomats for official use as well as for personal use of their officials.

53. JAPAN.

The Embassy of Japan and its Diplomatic Officers.

54. JORDAN.

The Embassy of Hashemite Kingdom of Jordan in India.

The Diplomatic Officers (including their spouses) of the Embassy of the Hashemite Kingdom of Jordan in India.

55. KAZAKHSTAN.

The Embassy of Kazakhstan on the purchases made by its diplomats for official as well as for personal use.

56. KENYA.

For official use as well as Diplomatic Officers (including their spouses) of the Kenya High Commission in India.

57. KOREA.

H.E. the Ambassador of Korea.

The Embassy of the Republic of Korea.

The Diplomatic Officers (including their spouses) of the Embassy Republic of Korea.

58. KOREA (D.P.R.).

H.E. The Ambassador of the Democratic Peoples Republic of Korea.

The Embassy of the Democratic People Republic of Korea.

The Diplomatic Officers (including their spouses) of the Embassy of the
Democratic Peoples Republic of Korea.

59. KUWAIT.

H.E. the Ambassador of the State of Kuwait in India.

The Embassy of the State of Kuwait in India.

The Diplomatic Officers of the Embassy of the State of Kuwait in India.

60. KYRGHYSTAN.

The Embassy of Kyrghystan on the purchases made by its diplomats for official as well as for personal use.

61. LAOS.

The Royal Embassy of Laos in India.

The Diplomatic Officers (including their spouses) of Royal Embassy of Laos in India.

62. LEAGUE OF ARAB STATES MISSION.

League of Arab States Mission.

Chief Representative, Deputy Chief Representative, their spouses and minor children of the league of Arab States Mission.

63. LEBANON.

H.E. the Ambassador of Lebanon in India.

The Embassy of Lebanon in India.

The Diplomatic Officers (including their spouses) of the Embassy of Lebanon.

64. LIBERIA.

The Embassy of Liberia on all its official purchases as well as purchases made by its officials for their personal use.

65. LIBYA.

The Embassy of the Libyan Arab Republic in India (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Embassy of the Libyan Arab Republic in India (for sales intended for their personal use).

66. LUXEMBOURG.

The Embassy of Grand Duchy of Luxembourg in respect of goods purchased by them for official use only.

67. MALAYSIA.

The High Commissioner for Malaysia in India.

The Diplomatic Officer (including their spouses) of the High Commissioner for Malaysia in India.

68. MAURITIUS.

The High Commission of Mauritius and its Diplomatic Officers.

69. MEXICO.

The Embassy of Mexico in India.

The Diplomatic Officers (including their spouses) of the Embassy of Mexico in India.

70. MONGOLIA.

H.E. the Ambassador of the Mongolian Peoples Republic in India.

The Embassy of the Mongolian Peoples Republic in India.

The Diplomatic Officers of the Embassy of the Mongolian Peoples Republic in India.

71. MOROCCO

The Embassy of Morocco on the purchases made by its diplomats for official as well as personal use.

72. MOZAMBIQUE.

High Commission of the Republic of Mozambique in respect of goods purchased by them for official use only.

73. MYANMAR.

The Embassy of the Republic of the Myanmar in India. (Restricted to sale of goods from bonded stocks).

The Diplomatic Officers (including their spouses) of the Embassy of the Union of Myanmar in India. (sale of petrol only).

74. NAMIBIA.
The Namibian High Commission on the purchase made by its diplomats for official as well as for personal use.

75. NEPAL.

The Royal Nepalese Embassy in India, and

The Diplomatic Officers (including their spouses) of the Royal Nepalese Embassy in India.

76. NETHERLANDS.

The Royal Netherlands Embassy in India.

The Diplomatic Officers (including their spouses) of the Royal Netherlands
Embassy in India.

77. NICARAGUA.

The Embassy of Nicaragua on all its official purchases as well as the purchases made by its officials for their personal use.

78. NIGERIA.

H.E. the High Commission of the Federal Republic of Nigeria in India.

The High Commission for the Federal Republic of Nigeria.

The Diplomatic Officers of the High Commission for the Federal Republic of
Nigeria in India.

79. NORWAY.

H.E. the Norwegian Ambassador in India.

The Royal Norwegian Embassy in India.

The Diplomatic Officers (including their spouses) of the Royal Norwegian
Embassy in India.

80. OMAN.

The Embassy of Sultanate of Oman and its Diplomatic Officers.

81. PAKISTAN.

The Embassy of Pakistan in India.

The Diplomatic Officers (including their spouses) of the Embassy of Pakistan in India.

82. PANAMA.

The Embassy of Panama and its Diplomatic Officers in respect of purchases made from bonded stores only.

83. PHILIPPINES.

H.E. the Ambassador of the Philippines in India.

The Embassy of Philippines in India, and

The Diplomatic Officers (including their spouses) of the Embassy of the
Philippines in India.

84. PLO.

The Embassy of the Palestine Liberation Organisation (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Embassy of the Palestine Liberation Organisation (for sales intended for personal use).

85. POLAND.

The Embassy of the Polish Peoples Republic and their Diplomatic Officers.

86. PORTUGAL.

The Embassy of Portugal in India.

The Diplomatic Officers (including their spouses) of the Embassy of Portugal in India (for sales intended for their personal use).

87. QATAR.

The Embassy of the State of Qatar.

The Diplomatic Officers of the Embassy of the State of Qatar, and their spouses for sales intended for their personal use.

88. ROMANIA.

H.E. the Ambassador of the Socialist Republic of Romania in India.

The Embassy of the Socialist Republic of Romania in India.

The Diplomatic Officers (including their spouses) of the Embassy of the Socialist Republic of Romania.

89. RUSSIA.

The Embassy of the Russian Federation on the purchases made by the Diplomats for official and personal use.

90. RWANDA.

The Embassy of Republic of Rwanda on the purchases made by its diplomatic and administrative/technical personnel for official as well as personal use.

91. SAHRAWI ARAB DEMOCRATIC REPUBLIC.

The Embassy of Sahrawi Arab Democratic Republic.

The Diplomatic Officers of the Embassy of Sahrawi Arab Democratic Republic.

92. SAUDI ARABIA.

H.E. the Ambassador of Saudi Arabia in India.

The Embassy of Saudi Arabia in India.

The Diplomatic Officers (including their spouses) of the Embassy of Saudi Arabia in India.

93. SENEGAL.

The Embassy of Republic of the Senegal in India (for sales intended for the official use of the Embassy).

The Diplomatic Officers (including their spouses) the Embassy of the Republic of Senegal in India (for sales intended for personal use).

94. SINGAPORE.

The High Commission for Singapore.

Their Diplomatic Officers.

95. SLOVAK REPUBLIC.

The Embassy of Slovak Republic on the purchases made by its diplomats for official as well as for personal use of their officials.

96. SOMALIA.

The Embassy of Somalia in India (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Embassy of the Somali in India (for sales intended for their personal use).

97. SOUTH AFRICA.

The Embassy of South Africa on the purchases made by its diplomats for official as well as for personal use.

98. SOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO).

The Embassy of South West African Peoples Organisation (SWAPO) – on all its official purchases and the purchases made by its officials for their personal use.

99. SPAIN.

H.E. the Ambassador of Spain in India.

The Embassy of Spain in India.

The Diplomatic Officers of the Embassy of Spain in India.

100. SRI LANKA.

The High Commission for the Democratic Socialist Republic of Sri Lanka for purchases made for its official use as well as by diplomats.

101. SUDAN.

The Embassy of Democratic Republic of Sudan in India.

The Diplomatic Officers (including their spouses) of the Embassy of the
Democratic Republic of Sudan in India.

(Exemption extended to purchases from places other than bonded stocks).

102. SURINAME.

The Embassy of Republic of Suriname on the purchases made for official use as well as personal use of the diplomats.

103. SWEDEN.

The Royal Swedish Embassy in India (for its official purchases).

The Diplomatic Officers of the Royal Swedish Embassy in India (for their personal use).

104. SWITZERLAND.

The Embassy of Switzerland on the purchases made by its diplomats for official as well as for personal use of their officials.

105. SYRIA.

The Embassy of the Syrian Arab Republic and their Diplomatic Officers.

106. THAILAND.

The Royal Thai Embassy in India.

The Diplomatic Officers (including their spouses) of the Royal Thai Embassy in India.

107. TRINIDAD.

The High Commission for Trinidad and Tobago in India.

The members of the Diplomatic Staff of the said High Commission.

(Exemption restricted to (i) sale intended for the official use of the Commission and (ii) sale intended for personal use).

108. TUNISIA.

The Embassy of Tunisia on the purchases made by its Diplomats for official as well as personal use.

109. TURKEY.

The Embassy of Turkey on the purchases made by its diplomats for official as well as for personal use.

110. U.A.E.

The Embassy of the United Arab Emirates, for its official use.

The Diplomatic Officers of the Embassy of the United Arab Emirates, and their spouses for sales intended for their personal use.

111. UGANDA.

The High Commission for the Republic of Uganda in India.

The Diplomatic officers (including their spouses) of the High Commission for the Republic of Uganda in India.

112. UKRAINE.

The Embassy of Ukraine on the purchases made by its diplomats for official as well as for personal use.

113. UNITED NATIONS DEVELOPMENT PROGRAMME.

114. The Regional Office for India, Nepal, Ceylon, Iran, Afghanistan and Pakistan of THE UNITED NATIONS ECONOMIC COMMISSION FOR ASIA and Far East (Division of Social Affairs).

115. UNITED NATIONS EDUCATION SCIENTIFIC AND CULTURAL ORGANISATION.

116. UNITED NATIONS EDUCATIONAL SCIENTIFIC AND CULTURAL ORGANISATION RESEARCH CENTRE ON SOCIAL AND ECONOMIC

DEVELOPMENT IN SOUTHERN ASIA.

117. UNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION.

118. UNITED NATIONS HIGH COMMISSION FOR REFUGEES.

(Exemption for official use only).

119. UNITED NATIONS INFORMATION CENTRE.

120. UNITED NATIONS INTERNATIONAL CHILDRENS EMERGENCY FUND.

121. UNITED NATIONS MILITARY OBSERVERS GROUP IN INDIA AND
PAKISTAN.

122. UNITED NATIONS OFFICE FOR POPULATION STUDIES.

123. (A) The Regional Office of the UNITED NATIONS WORLD HEALTH ORGANISATION for South East Asia, (for sales intended for official use).

(B) The Regional Director (including his spouses) of the United Nations World Health Organisation for South East Asia, (for sales intended for personal use).

124. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION.

United States Agency for International Development Mission and Employees other than the locally recruited staff of the United States Agency for International Development Mission.

125. URUGUAY.

H.E. the Ambassador of the Oriental Republic of Uruguay in India.

The Embassy of the Oriental Republic of Uruguay in India.

The Diplomatic Officers (including their spouses) of the Oriental Republic of Uruguay in India.

126. U.S.A.

The Embassy of the U.S.A. in India.

H.E. the Ambassador of the U.S.A. in India.

The Diplomatic Officers (including their spouses and dependents) of the Embassy of U.S.A. in India.

127. RUSSIAN FEDERATION.

H.E. the Ambassador of the Russian Federation in India.

The Embassy of the Russian Federation in India.

The Diplomatic Officers of the Embassy of Russian Federation in India.

128. UZBEKISTAN.

The Embassy of Republic of Uzbekistan on the purchases made by its diplomats for official as well as for personal use.

129. VIETNAM (DEMOCRATIC REPUBLIC).

H.E. the Ambassador of the Democratic Republic of Vietnam in India.

The Embassy of the Democratic Republic of Vietnam in India.

The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Republic of Vietnam in India.

130. VIETNAM (REPUBLIC).

The Counsel General of the Republic of Vietnam in India.

The Consulate General of the Republic of Vietnam in India.

The Consular Officer of the Consulate General of the Republic of Vietnam in India.

131. VENEZUELA.

The Embassy of Venezuela in India.

The Diplomatic Officers (including their spouses) of the Embassy of Venezuela in India.

132. YEMEN.

The Embassy of the Peoples Democratic Republic of Yemen in India.

The Diplomatic Officers (including their spouses) of the Embassy of Peoples Democratic Republic of Yemen in India.

133. YUGOSLAVIA.

The Embassy of the Socialist Federal Republic of Yugoslavia in India.

The Diplomatic Officers (including their spouses) of the Embassy of Federal Republic of Yugoslavia in India.

134. ZAIRE.

H.E. the Ambassador of the Republic of Zaire in India.

The Embassy of the Republic of Zaire in India.

The Diplomatic Officers (including their spouses) of the Embassy of the Republic of Zaire in India (exemption restricted to goods from bonded stores only).

135. ZAMBIA.

The High Commission of Zambia in India (for sales intended for official use).

The Diplomatic Officers (including their spouses) of the Zambian High Commission in India (for sales intended for personal use), (exemption is restricted to goods manufactured or produced in India and not imported from out of India).

136. ZIMBABWE.

The Zimbabwe High Commission for its official purchases only upon certification of the Head of Mission Charged Affairs.