Laws-6285

1. Short title, extent and commencement. 2. Definitions. 3. Levy of tax 4. Registration 5. Levy of tax on motor vehicles 6. Computation and payment of tax 7. Exemption of tax in certain circumstances 8. Deductions from grass turnover 9. Returns and assesement 10. Burden of proof and penalty for furnishing false evidence 11. Security Deposit 12. Payment and recovery of tax 13. Power to withhold refund in certain cases 14th Section 15. Authorities and administration of tax 16. Maintenance of accounts by importers, issue of sale bills or cash memorandum 17. Power to order production of accounts, entry, inspection and seizure 18. Checking of goods in transit 19. Forwarding agency, etc. to submit returns 20. Submission of certain records by owners of goods carrier 21. Collection of tax by registered importer 22. Offences and penalties 23. Investigation of offences 24. Refund 25. Utilization of the proceeds of the levy 27. Protection of action taken in good faith 28. Rounding off of tax 29. Power to amend Schedule 30. Power to make rules 31. Laying of rules and notifications before the State Legislature 32. Power to remove difficulties 33. Validation 34. Repeal and saving