1. GENERAL POWER TO EXTEND TIME LIMIT.
Where, in HVAT rules a period is prescribed for doing a certain act, the authority concerned may, for special reasons, to be recorded in writing, extend that period.
2. SIGNING OF DECLARATIONS AND CERTIFICATES ETC.
(i) All declarations, certificates, returns, lists, statements, bonds or documents required to be furnished by any dealer before any authority or required to be furnished to any other dealer shall not be valid unless it is signed by an authorised signatory with his name and status and the date when and the place where it was signed recorded on it.
(ii) If the space provided in any form of return, list, statement, certificate or declaration, is not sufficient for making the entries, the particulars specified therein, may be given on the reverse of the form or in separate annexures attached to the form so long as it is indicated in the form that the entries on the reverse or annexures. Also such reverse and/or annexure is also signed by the person signing the form.
3. BUSINESS OWNED BY PERSONS UNDER DISABILITY.
(i) Trustee;
(ii) Guardian; or
(iii) Manager (whether appointed by a court or otherwise); or
(iv) The court of wards
carrying on a business on behalf of an owner who is under disability shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as the owner would have been liable if he had not been under disability and had been carrying on the business himself.
4. BUSINESS FORMING PART OF ESTATE UNDER THE CONTROL OF COURT.
The Administrator General, the Official Trustee, an executor or administrator, under the Indian Succession Act, 1925, a receiver, liquidator or any legal representative, carrying on any business forming part of an estate placed under his control by order of a court or otherwise; shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as if he were the owner of the business and shall also be liable to pay tax assessed or penalty imposed thereon or any other amount for the period during which he remained in control thereof.
5. DEALERS TO EXHIBIT NAME BOARDS.
Every dealer registered under the Act shall exhibit at the entrance to his place of business, including branches and godowns a board showing the nature of the trade with full address and TIN.
6. SUPPLY OF COPY OF ORDERS.
(1) An authenticated copy of the order imposing tax or penalty, or both, shall be supplied to the dealer or the person concerned by the authority who passed such order.
(2) Immediately on passing an order in appeal or revision or review, its authenticated copy shall be supplied by the authority who passed such order to the person affected by the order and to the authority who passed the impugned order and to the authority who passed the original order, as the case may be.
7. FEE
The following fee shall be payable in court fee stamps, namely –
Particulars
Fee
(i) on a memorandum of first appeal
Rs. 100
(ii) on an application for obtaining copies of record
Rs. 10
(iii) on any other application or petition for relief to any authority other than Tribunal under the Act or these rules
Rs. 25
(iv) on a memorandum of appeal or an application for review to the Tribunal
Rs. 500
(v) on any other application including application for adjournment
Rs. 10