|
1. Short title and commencement
|
|
2.Definitions
|
|
3. Submission of returns and payment of tax
|
|
4.Time for payment and method of payment
|
|
5.Notice for payment of tax not paid according to return
|
|
5A.Designated officer to ascertain payment of amount of tax
|
|
6. Assessment of Tax
|
|
7. Refunds
|
|
8. Drawback set-off etc. of tax paid by an importer under the General Sales Tax Law in force in any other state or Union Territory
|
|
9. Manner in which accounts shall be kept
|
|
10. Preservation of books of accounts, registers etc
|
|
11. Furnishing of information, inspection of books, accounts, documents, etc.
|
|
12. Submission of appeals
|
|
13. Summary Rejection
|
|
14. Hearing
|
|
15. Supply of copy of order to the appellant or applicant and to the concerned Assessing Authority
|
|
16. Award of costs of Appellate Tribunal
|
|
17. Fee
|
|
18.Service of Orders and Notices
|