The Andhra Pradesh General Sales Tax

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THE ANDHRA PRGDESH GENERAL SALES
TAX (AMENDMENTJACT, 1986.* .-
Aef No. 19 OF 1986
[lsfA ugust, 1986 1
!
An Act further to amend the Addhra Pradesh beneral
Sales Tax Act, 1957.
Be it enacted by fhe Legislative Assembly of the ~ b t e
of Aniihra Pradesh in .the Thirty-seventh Year of .the
Republic of India as .follows :-
Short tit10
1. (1) This Act may be called the Andhra ~rade&a nd cornmen-
General Sales Tax (Amendment) Act, 1986. C C ~ C ~ L
(2) (a) Section 17 shall be dcemed to have
come into force on the I st JuIy, 1985 ;
(b) Sub-clause (a) of clause (ii), clauses (iii)
to (vi), cIause (viii), sub-clause (a) of clause (ix) of
section 14 and items 166 and 167 inserted by
clause (xi) of section 14 shall be d~med..t o have
come into force on the 1st June, 1986 ; and
[c) the remaining provisions shall come into
force at once.
2. In the Andhra Pradesh General Sales Tax Act, Amondmtnt
1957, (hereinafter referred to as the prhcipaI Act), in oAfCS ~V~EI ~oIOf 2D,1
section 2, in sub-seation (I),-- 1957
(i) in clause (b) far the -words "areas of . the
State", the r9ords " areas or the whole of rho State''
shall h substituted ;
(ii)- in ~ l a (XuI),~
, 'a
' (a) in explanation VLI, for the words
a mount '~vhiohh as bees paid .by the hbscr iber if suoh
subscriber had not won the prize till the end of the
series of draw", thc words "the amount which--would
have bmn payable bj the subscriber had he not woo
. .
-
*Received the assent of the Governor on the 31st July, 1986.
For Statcmznt of Objects and Reasons, please s-ee tho - An&a
Prodesh Gazette, Part LV -A, Extraordinary, dated the 24th Tdy, . .
1986, at page 17.
115
the prize till the end of the series of draw" shall be
substituted ;
\
(b) after explanation VII, the following r
cxplamiion shall be added, namely : . ,
" Explanation VII : Bvery transfer of ,property
in goods by the Central Government or the State
Government for cash or for deferred payment or for
my oiher valuable considcraiion, whether or .not in
the oourse of business shall be deemed to be a sale for
the purpose of this Act. ". .
(iii) in clausl: (s), in item (a) of sub-clause .
,
(ii), for the'words "the cost of any goods",the words . .. .
. .
"the valuc of any goods" shall be substituted.
1 .. .. . . .
3. Xu scction 5 of the principal Act, in sub- .
section (1) for the .expregsion "Rs.'I, OO,O#" the II
expression RF.2 ,00,000", shall be substituted.
4. For sec~ion 5-A of the prb-cipal Act, the
I
fotlowing section shall bc substitukd; namely :-
Every dealer who is 'Gable to pay tax under sec-
a"5d-Ad ~ffo~tanoxlf tion~5 , ,5-C,' 5-B, 6, 6-A and 6-C shall, 4
ontumovcr. in addition to the tax payable under
those sections, pay for each year a tax
on his turnove~ liable to tax a,( thc rate of- . II
-, '
,
(a) one half paise on every rupee where tE.e
I
total turno~~fcorr the ypar is t h e l akh qqxes or more
but less ilun fifty likh rupees ; and
(b),o ne paise on evcry rupee' where the -total
turnover is fifty lakh rupees or more :
Proviaed that in respect of d-eclarcd goods ;he total
rate of +ax togelher with the rate cjf addiliorml [ax .
specified in this section shall not kxcked four percent."
I
5. In seciion5-Cofthe~ri1ici~alAcf:,o rihe
=of-
proviso the following proviso shall be substituted, .
namely :- - . . . . . . . ... .. .. .. .. ,,.. . . , .. , ., . . .
" Provided that no such tax sbau be levied if the . , . -. .. .. ..
total turnover of 1-he dealer including such aggregate
'A' -
dtlring 'the year is less than Rs. 2,W,000." ,
I
6. After secion 5-E of *the principal Act, the==
- followir--g sec:ion sha tl be inscrtcd, namely :-- s -F.
. .*
I <~Qptiont o SF. (I) In lieu of the tax payable under
pthaey ggtaxh arat tes. s~lb:si.c-,in~l (I) 0f sccion 5 and
sec';ion 5-C, cvely dealer ( other than a
casual ~rader)m ay xi his opiion pay 111e amount of
tax as spccificd in the TabIe given below on his
turnover liable to tax undsr sub-section (1) of
section 5 d r d stqclion 5-C.
THE TABLE
Turflover sZub linder secfiort 5 (1) ortd Amount of tax
section 5-C, payable per ' . , - - . ... .. .--. - .
year.
UI (2 1
Rs .
I. Turnover not exceeding 500
Rs-20,000.
7. Turnover exceeding Rs. 20,000 1,500
but nbt exceeding R. 30,000.
3. Turnover exceeding Rs.49,000 2,500
but not,excaeding Rs.60,0011.
4. Turnover exceeding Rs. 60,000 3,500
I
but not exceeding Rs- 80,000.
5. Turnover exceeding Rs, 80,000 4,500
A but not exceeding Rs-1,00,000.
/
- 6 Tucnover exceeding Rs. f ,00,000 6,250
but not exceeding Rs. 1,50,000.
7. Turnover exceeding Rs. 1,50,000 8,8 50
but nof exceeding Rs. 2,09,000.
8. Turnover excekding Rs. 2 lakhs 11,250
.but not exceeding Rs. 2.5 lakhs.
9. Turnover exceeding Rs, 2,5 13,750 -
lakhs but not.exwing Rs. .3 hkbs.
. 10. ~urnov&w eeding Rs. 3 lakhs 16,250
' but not exceeding Rs. 3.5 lam.
'\
-.
Rs..
1 1. Turnover exceeding Rs.3.5 lakhs 18,750
but not exceeding Rs. 4 lakhs.
12. Turnover exceeding Rs. 4 lakhs 2 I ,250
but not exceeding Rs. 4.5 lakhs -
13. Turnover exceeding Rs.4.5 lakhs 23,750 .
but not exwcding Rs. 5 lakh.,
14. Turnover exceeding Rs. 5 lakhs Amount of Rs.
23; 750 a tax
at the rate of fiw
paise on every
Rupee of. thc
turn over exceed-
Ing rupees five
lakhs.
Provided that ;he dealers who have opted- to paj
thc arnsunt of the tax under ibis sub-section shall not
- be 1iable.to tax under section 5-A and 6-B if the turn-
over referred- to above docs not exceed -rupees ,fivz
Iskhs.
(2) Any deaIer who opts to pay any tax under
'
subsection (I) shall apply in the prescribed forrn to the
assessjug authority to be permitted10 pay the tax-under
sub-section (I) and on being permitted be shall pay
the tax due in advanm .during the' year in monthly or
prescribed instalments and for t&t purpose shall sub*
such returns in such manner as may be prescribed.
(3) The permission grated by the assessing
authority under sub-section (2) shall continue, . to be
in force till the dealer withdraws his, o6tjon.
.
-
(4) The tax ~a'dun der sub-section (2) shall. be
' subject to such adjustment as may be prescribed-on
uompleti6n of final assessme.n t in the manger prescribed.
.
' L .
(5) The assessing authority ,may by an wder in
mting . cancel the permission granted under sub-
section (2) for podk nd ssuEcient reasons.a fter giving
th2 dealw conoerned an opportrmity of being heard".
7. lo section 9 of the principal Act ,- ~mandmtmt
of *letion 9.
in sub-section (I) fir the words (#any tax
payable un&r this Act" the words auy tax or interest
"
payable under this Act", shall be substituted ;
(ii) in sub-section (21, for rhr: word "tax" in the
two places where it occurs, the words "tax or interest"
shall be substituted :
(iii) in the marginal heading, the words
"0;.
interest" shall be added at the end.
8. For sectiod 12 of the principal Act,the followhg substitution
section shall be substituted, namc1y:- of new
d o nf or
d m12 .
I
12. (I) Every dealcr (other than casual
'Regstration
of dwlrrs-
trader) whose total turnover in any 'year
is not less than Rs. 50,000 shall and any othcr dealer
may get himself registered under this Act. . . -
.
(2) Notwithstanding anything coat ained in sub-
section (1) every deal:r-
(a) carrying on business in all or any of .the
god.mentioned in the First, Second, Tbird, Fifth and
Sixth Scheduks ;
(b) carrying on or executing an) woi ks codtmcts;
(c) who transfers the right to the use of any goods
for any purpose whatsoever (whether or not for a
specified period) in the course of busiuess to any
other person ;
(d) registered under subsection (3) of section 7
of the Centrat Sales Tax Act, ,1956; . 00m1A @
74 of 1956.
.
(e) residinh outside the State but car0 ing on
'
business in this State:--
(f) every agent of aon-resident dealex .;
(g) every commission ageat, brbker, del credere .
agent; auctioner or any other mercantile agent, by
whatever -name called, who carries ont he business 'of
buyag,.s elling, supplying, distribuf hg or delivering:t he
gods on behalf of any principal ;
thall.get himself registered under this Act irrespective-
.
uf the quantum of his turnover
. (3) Ev:ry miller whether he is n dealer or not
.
- . shall get himself registered under this Act.
(4) rvhere a registered dcaIer-
(i) dies, or
(ii) transfers or othcrwisc disposes of his business
1n whole or in part, or
(iii) effects any change in the ownership of
his busincss ;
in consequence of which he is suceedcd in the business
or part th~reofb q any other pnson, such succcssor in
business shall unless hc already holds a certificate of
registraiion get himsclf registered under this Act.
(5) No dealer who is liable to gct himsclf regisg
tered under sub-scciion (1) or sub-seciion (2) or sub-
section (4) shall carry on business as a dcalcr unlcss
he has been registered and is in possession of a cer ti-
ficate Of registration.
(6)A11 application for registration shall be made
to the prcscr-ibed authority, in such manner and within
such time as may be presc~ibeda nd shall .b c amom-
panic6 by a fee of one hundred rupees.
(7) Where it appears necessary to the authority
to whom an application is made under sub-section (6j
so $0 do for the pfoper walisation of the tax a~ldot hcr
- dues payable under this Act or for the proper custody
and use-o f the forms referred to in thi; Act, the rules:
made and the notification issued.t hereunder, he may . . .
. . . .
by an order in writing and for reasons to: bc recorded
:,
' therein, impose as a condition fur the issue of a ceiti-
hate of registration a requirement that the dealer
shall furnish in the prescribed manner and within such
time -as may be specified in the order such security as
'may be specEed,for all or any of the aforesaid purposes* \
(8) If the aulhorio to whom an appli~atioii s ;
. cmaat&io nu nisd erh nsufibq-es eaatniodn (i6s )i nis osradtiesrf iaedn dth iant cothnefo armppitlyi, ' ... .... .. , ... . . .. ... . . . . ... .. -. .... .
with the provisions of this Act and the rules made
'
thereunder and the coaditions, if any, imposed under t .
sub-section (7) has been complied with, he shall regis-
tcr the applicai~a~n d grant him a certificate of regis-
tratio:~i n thc prescribed form.
(9) Where any such dealcr has more than one
shop or place of business (olher than a placc used
merely for the stolage of goods) he F hall apply for
rcgistraiion and obtain a sepal atc registration certiii-
catc in respect of cach such shop or place of business
on payment of a sum of twenty rupees for each such
shop & place of business.
(1 0) Where it appears necessary to the authority
granting a certificate of registration under this section
so to do for the proper realisation of tax and other
dues payable under this Act or for the proper cus-
tody and use of the forms referred to in sub-sec-
tion (7) he may, at any time while such certificate is
in force, by an order in writing and for reasons to be
recorded therein. require the dealer, to whom the
certificate of registration has been granted, to furnish
within such time as may be specified in ihe order
and in the prescribed manne,r such security, or if the
dealer has already furnished any security in putsuance
of an order under this sub section or sub-section (7)
such additional security, as may be specified in the order
for a11 or any of the aforesaid purposes.
(I I) No dealer shall be required to furnish any
security under sub-srclion (7) or any security or addl-
tional security under sub-secrion (10) unless he has
been given an opportunity of being heard and the
momt of such security or additio~als ecurity that
may be required to be furnished, shall not exceed the
mount equal to the tax payable under this Act, in
accordance with the estimate of such authority, on the
turnover of such dealer for the year in which such
security or as the case may be, additional wurity is
required to be furnished.
- (1 2) Where the seourity furnished by s deple'j
under sub-seaion (7) or sub-section (10) is in the
form 'bf a surety bond and the surety dies or becomas
insglvent, the dealer shali, within thirty days of the
ommame of swuchl ,e vent, inform the prescribed
authority am within ninety days of m h
. -
. .k k~ance, execute a fresh surety bond for the
mount of ~ h bca nd.
(1 3) The authority granting t hc certificate of
,
regisiration - under this rccrion. may by ordm and for
good.a nd sufficient cause, and aftei giving ihe cie,aler
an bpportunity: of being heard forefeit the hole or
-
my:.part of the security furnished by a dealer,-
la) for rearising any amount of tax or penalty
or interest or other dues payable b] the dealer ; .
(b), -if the dealer'i s found:t o.h ave xnisused any
of ,ae.f orms :refe~edto in sub~seuito ns.f 7) and (1 0) or
to have failed to keep them in prdpei custody.
Where ;b y nsson. of an order under sub-'
,
3). the :security:.f,u r aistred by any dealer is
-
rendered insufficient, he: shall make-u: p the deficie~q
-
ip .such:,manner and .within such .time as may be
.premibed.- : 1
--
. i
, I
(15) The -authority.. issuing: the: forms: referred LO
in s u b d o n (7) may refuse: to .issue-s wh-f, ormss.toa
, '
.whoh as failed t oc omply .with-a n order. under
thatt sub-se~tion:d r sub-sation :. (1 0) i or with , tkk.
provisions of sub-seon. (12) :o r ,sub-sectiom (14). until :
. &a dder has complied with such order or such pro-
, - Piaions as: the case may be; '
(I 6) The authority granting. a ~ertificatc. of
mgh&ation: u nd-er:. this:d o n m ay- on.- an,-a pphtion:
by ?tbad aaleE,to whom;a :c ertihtee of
hn:p.&ted order: &e refund-d f my,a mount QS pad.
tttereqf. \deppsitdr .by the, dealer by: way of' security<
Wrn Ws4@&ionijf it is not.r equ~ad.fotrh.e plupoky
of thir-.A@i.
.
,
J
(1 ThC,m csmibed authoaw,s hall have power .
' : Q
for go and sdiient reawns 30 aid, mod1
anrand .any ~;ert@ate-o f r:egktgti~tils:s ued1 b9-
. .
- .Proei&&iW T:no oid+~,shdl:&.p,s4eudn der-t hii. sub:
+ &in,ti&~t'giving,,the ,deal& comein& an: bppor-
.tat@ of'b eing.h eard'.
'
Jor every year subsequent to that in which he applied.
for registration:
' . Provided that when a dealer has ceased to do
business in any year, he shall not be liable to pay
any registration fee from the commencement of the
following year unless he resumes' bhsinsss. . ... .
I I=
(19) Nothing contained. in this section shall
apply.t o the State Government:'o r Central 'Oouern-
ment or any depar'ment of any such Government
carrying on business as a dealer.
9. In section 21 of the principal Aci, in sub- Amadmen t
section (6) for ,the expression "suo-mofu under sub- fl.
section PC) of section 14 or" the. expression &&under
sub-sect~on(4 -C) of section 24 or suo-mofu" ,shall be
substituted.
!
: 10. Afier section 33 B of the pri-ncipal Ac;, !
'
the following section shall be inserted, nahe1y.:- 3s BB. I
'Non:refund 33BB. Mere .a levy and:cokotion
of tvin
certam cascr. - of tstx is held invalid by any
judgement or order of a court or
Tribunal, it shall not be necessary to refund dny such
tax to the dcaler unless it is prot-cd by the dealer to
the satisfaction ,of thk asiessing . authority that
the tax has not been colleoted. from - the purchaser:
Provided that where any court or' .Tribunal holds 1
-the levy and collection of tay.as invalid and orders I
refund of.a ny tax collected 'the. . refund shall be . I
:
restricted to the period of three years immediatdly i
p r d h g the judgement or order".:
! -
. 11. In section 33-E of ihe prhcipal A c t , h h n d m n t
subsection (I), for the words "six .',peroept", a-E.
d-
,
words "twelve percent'' shall be substituted.
12; In socti'on-33-~o,f -*thep rincipal Act, ib
-
section (1) for. the words ':six percent", -the words dmior ,
.+ '"twelve pemnt'' shall:.& -s ubstituted.: SF.
* -... . --.. . ,
13. Insection;39 ~f:..the.~~iiuo~ic~ta;:l. k-sub:- - .. .: -: . . .: -. , , .. . .. .. .. ... . .. .. ..,
._. .gctiop,..@J.,.afctlaa use (a). the tbllowing clause shalldum* , . . .
. . . . .. ..
' be hseaed. na;mely :2
. .
-.. -. the . , !
\ "(aa) luannsr of detcrminstion of the -out !
payable by the dealer for-the transfer ofproperty in
I