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Thread: Meaning of Registration, Amendment and Cancellation in West Bengal Value Added Tax (West Bengal VAT)

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    Default Meaning of Registration, Amendment and Cancellation in West Bengal Value Added Tax (West Bengal VAT)

    Meaning of Registration, Amendment and Cancellation in West Bengal Value Added Tax (West Bengal VAT)

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    Default Bar to carry on business as a dealer without being registered in West Bengal VAT

    Bar to carry on business as a dealer without being registered in West Bengal VAT

    23. (1) No dealer who has become liable to pay tax under 1[section 10, or section 11, or section 14], shall carry on business as a dealer unless he gets himself registered:

    Provided that the provisions of this sub-section shall be deemed not to have been contravened, if the dealer having applied, within the prescribed time as specified in sub-section (2), for such registration, is engaged in such business, and where such application has not been disposed of:
    2[Provided further that where a dealer has become liable to pay tax under the provisions of section 10 and deals in only such goods as specified in Schedule A, such dealer may, notwithstanding anything contained in this subsection, carry on business without getting himself registered.]

    (2) A dealer referred to in sub-section (1) shall, 3[within ninety days] from the date from which he has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, make an application for registration to the Commissioner as provided in sub-section (1) of section 24.

    (3) Notwithstanding anything contained in sub-section (1), where a dealer has become liable to pay tax under sub-section (1) of section 10, or sub-section (1) of section 11, or sub-section (2) of section 14 and is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, she shall be deemed to have been registered under the Act:

    Provided that no such dealer shall be deemed to have been registered under the Act, if he has applied for cancellation of his certificate of registration under any of the provisions of the West Bengal Sales Tax Act, 1994, and such application is pending before the appropriate authority on the appointed day:

    Provided further that where it registration number has been allotted under the Act to a dealer referred to in the first proviso anytime before the appointed day, such registration number shall be deemed to have been cancelled on the appointed day as if no such number had ever been allotted to such dealer.

    (4) If a dealer who is required by sub-section (1) to get himself registered, sales, without reasonable cause, to make an application for registration within the time allowed under sub-section (2), the Commissioner may, by an order in writing, after giving the dealer an opportunity of being heard, impose upon such dealer by way of penalty a sum not less than five hundred rupees for each
    month of default, in such manner as may be prescribed.

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    Default Registration of a Dealer in West Bengal VAT

    Registration of a Dealer in West Bengal VAT

    24. (1) Every dealer––
    (a) who is required by section 23 to be registered, shall, or
    (b) who is not required by section 23 to be registered but intends to be registered at any time, may,
    make an application for registration in the prescribed manner to the prescribed authority, and such application shall be a company by a declaration in the prescribed form duly filled up and signed by the dealer making the application.

    (1A) A dealer who is deemed to have been registered under sub-section (3) of section 23 shall, 1[within one hundred and twenty days from the appointed day or such further time as may be allowed by the Commissioner], submit such information, to such authority and in such manner, as may be prescribed.

    (2) If such prescribed authority is satisfied that the application for registration referred to in sub-section (1) is in order, she shall registered the applicants and grant him a certificate of registration in such form, within such period, in such manner, and subject to such conditions and restrictions, 2[as may be prescribed:]

    3[Provided that where the application is not disposed of by the prescribed authority within the prescribed period, the dealer shall be deemed to have been registered on the expiry of such period.]

    (2A) If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (1A) is in order, she shall, in such manner as may be prescribed and 4[within ninety days] from the date of furnishing such information, issue a certificate of registration under the Act to
    such dealer in the prescribed form which shall be effective from the appointed day:

    5[Provided that at the dealer does not submit the information as required under sub-section (1A), the Commissioner may, after giving the dealer an opportunity of being heard, cancelling the registration number, if any, allotted to him under the Act and his certificate of registration granted under clause (f) of section 119.]

    (3) Any dealer who has been registered under sub-section (2) shall, on an application made under clause (b) of sub-section (1), be liable to pay tax on all sales of goods or on execution of works contract effected by him from the date from which his certificate of registration is granted.

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    Default Special Provision for Registration in West Bengal VAT

    Special Provision for Registration in West Bengal VAT

    24A. (1) Notwithstanding anything contained in sub-section (1) and subsection (2) of section 24, a dealer who is liable to pay tax under section 10, or section 11, but has failed to apply for registration under the Act, may, at his option, make an application for registration in the prescribed form to the prescirbed authority under section 24 by the 31st day of October, 2006, along with a declaration by such dealer giving particulars were sales for year or part thereof, and proof of payment of tax, in lieu of tax payable under sub-section (2) of section 16, at the rate of one per centum on turnover of sales on which tax is payable as referred to in sub-section (1) of section 16, in respect of the period commenting on and from the appointed day and ending on the day preceding the date of filing such application:

    Provided that the provisions of this sub-section shall not apply to any dealer,––
    (a) if any notice for determination of his liability under any of the provisions of the Act has been issued to him under section 66; or
    (b) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 67 on or after the appointed day; or
    (c) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 66 of the West Bengal Sales Tax Act, 1994 during the period of three years preceding the appointed day.

    (2) If the application referred to in sub-section (1) filed by a dealer is found to be in order and the tax according to the declaration have been paid, the prescribed authority shall grant registration to such dealer within thirty days from the date of receipt of such application.

    (3) The registration certificate issued under sub-section (2) shall be effective from the date of order granting such registration:

    Provided that where the dealer makes an application together with the declaration and receipted challans showing payment of tax and such application is not disposed of by the registered in authority within thirty days from the date of receipt of such application, the dealer shall be deemed to have been registered on expiry of such period.

    (4) Notwithstanding anything contained in section 64, a dealer foe has made an application under sub-section (1) shall not be entitled to issue tax invoice referred to in clause (48) of section 2 of the Act, during any period prior to the date of the order granting such registration.]

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    Default Enrolment of transporters, carriers or transporting agents in West Bengal VAT

    Enrolment of transporters, carriers or transporting agents in West Bengal VAT

    25. (1) For carrying out the purposes of section 73, section 80, section 81, every transporter, carrier or transporting agent operating lease transporting business in West Bengal for transporting any consignment of goods into, or outside, or within, West Bengal shall apply and obtain from the Commissioner a certificate of enrolment in such manner, and within such time, as may be
    prescribed.

    (2) If a transporter, carrier or transporting agent, who is required by subsection (1) to get himself enrolled, fails, without reasonable cause, to make an application for enrolment within the prescribed time, the Commissioner may, by an order in writing and after giving such transporter, carrier or transporting agent an opportunity of being heard, impose upon such transporter, carriers or transporting agent a penalty of a sum not exceeding one thousand rupees for each month of default, in the manner as may be prescribed.

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    Default Security to be furnished by dealer, casual dealer or any other person including transporter, carrier or transporting agents in West Bengal VAT

    Security to be furnished by dealer, casual dealer or any other person including transporter, carrier or transporting agents in West Bengal VAT

    26. The Commissioner may, by an order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, casual dealer or any other person feuding transporter, carrier or transporting agent, a security in such circumstances and in such manner as may be prescribed.

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    Default Amendment of Certificate of Registration in West Bengal VAT

    Amendment of Certificate of Registration in West Bengal VAT

    27. The prescribed authority may from time to time and any certificate of registration in accordance with the information furnished under sections 27A, 27B, 27C or otherwise received, after due notice to the dealer, and such amendment may be made with retrospective effect in such circumstances, and subject to such restrictions on conditions, as may be prescribed.

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    Default Information to be furnished by a registered dealer regarding change of business in West Bengal VAT

    Information to be furnished by a registered dealer regarding change of business in West Bengal VAT

    27A. If any registered dealer––
    (a) sells or otherwise disposes of his business or any part of his business or effects or comes to know of any change in the ownership of his business, or discontinues his business or changes his place of business or opens a new place of his business; or
    (b) discontinues or changes his factory or warehouse or opens a new factory or warehouse; or
    (c) changes the name of nature of his business or effects any change in the class of classes of goods in which he carries on his business and which is or are specified in his certificate of registration; or
    (d) in the case of a company, effects any change in the constitution of its board of directors; or
    (e) accepts digital signature certificate issued under the Information Technology Act, 2000, or
    (f) opens a new bank account or closes and existing bank account relating to the business,
    he shall, within the prescribed time and in the prescribed manner, inform the prescribed authority accordingly and if any such dealer dies, is legal representative shall, in the like manner, inform the said authority.

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    Default Transfer of Business by a Registered Dealer n West Bengal VAT

    Transfer of Business by a Registered Dealer n West Bengal VAT

    27B. Where the ownership of the business of registered dealer is transferred absolutely by sale, gift, bequest, inheritance or otherwise, or transferred by way of lease, and the transferee or the lessee carries on such business, either in its old name or in some other name, the transferee or the lessee shall, for all the purposes of the Act (except for the liabilities under this Act already discharged
    by such dealer), be deemed to be and to have always been registered (in the case of a lease for so long as the lease subsists) as safe the certificate of registration of such dealer had initially been granted to the transferee or lessee, and the transferee or the lessee shall, on application to the Commissioner, be entitled to have the certificate of registration amended accordingly.

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    Default Partial Tranferor of Business by the Registered Dealer in West Bengal VAT

    Partial Tranferor of Business by the Registered Dealer in West Bengal VAT

    27C. (1) Where the ownership of a part, division or unique of the business of a registered dealer is transferred by sale, gift, bequest, inheritance or otherwise, or transferred by way of a lease or licence, and if the transferee, lessee or licensee, as the case may be, carries on such business as a part of his existing business or a new business in some other name, he shall, for the purposes of
    this Act (except for the liabilities under this Act already discharged by the transferor for lessor or licensor, as the case may be) be deemed to be a dealer in the fourth in the matter of payment of any tax, penalty or interest payable by or due from the transferor for lessor or licensor, as the case may be, in respect of all the periods immediately preceding the date of such transferred in relation to
    such part, division or unit.

    (2) If the transferee, lessee or licensee is a registered dealer and carries on the business referred to in sub-section (1), he shall, by an application under section 27, get his certificate of registration duly amended.

    (3) If the transferee, lessee or licensee is not a dealer registered under this Act and if the terrace on business from such part, division or unit, he shall, notwithstanding anything contained in section 10, section 11, or section 14, be liable to pay tax under this Act, and be liable for registration under section 24, from the date of such transfer.

    (4) Where the transferee, lessee or licensee is the deemed to be a dealer in default under sub-section (1) for any amount of tax, penalty or interest payable by, or due from, the transferor for lessor or licensor, as the case may be, such amount of tax, penalty or interest shall be recoverable from such transferee, lessee or licensee under section 55.

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