19. Returns
(1) If the authority specified in rule 62 requires a dealer to furnish returns under subsection (1) of section 24 of the Act he shall serve upon him a notice in Form N-I and such dealer shall comply with the notice within thirty days from the date of service of such notice. Such return shall be in the form RT-IX.
(2) Every registered dealer, other than a dealer paying tax under section 15, shall furnish to the authority specified in rule 62:
(a) a monthly return in Form RT-I in duplicate;
(b) a quarterly statement in Form RT-II in triplicate;
(c) an annual return in Form RT-III in duplicate.
(3) Every dealer paying tax under section 15 shall furnish to the authority specified in rule 62, a quarterly return in Form RT-IV in duplicate:
Provided that the return for the fourth quarter shall be deemed to be the annual return in respect of such a dealer.
(4) The revised return as provided under sub-section (7) of section 24 shall be in Form RT-V in duplicate.
(5) Such returns shall be filed before the authority specified in rule 62.
(6) All returns or statements mentioned in the rules shall be signed and verified in the manner provided in the Form by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an undivided Hindu family, by the Karta of the family; or, in the case of a company incorporated under the Companies Act, 1956 (Act 1 of 1956) or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager under section 22 in all cases.
(7) On receipt of any return or statement the person in charge of the receipt counter shall grant the person a receipt in lieu thereof.
(8) (a) All statements under sub-section (2) of section 24 furnished during a day shall be handed over to the Circle In-Charge on the following day and the said In-Charge shall ensure that all such statements are entered in the register in form VR-V within fifteen days of receiving them.
(b) The Circle Incharge shall sort, or cause to be sorted, circle-wise and such sorted statements shall be sent to the circle concerned; a copy of such sorted list shall also be forwarded to the Commissioner along with a summary of the same.
(c) Upon receipt of the sor ted statements referred to in clause (b), the Circle Incharge of the concerned circle shall cross-verify, or cause to be cross-verified the information contained in the said statements with the corresponding statements furnished by the dealers registered in his circle.
(9) (a) If a dealer fails to file the returns or statements specified under sub section (1) or the statement under sub section (2) of section 24, the authority specified in rule 62 shall serve upon the dealer a notice in Form N-II requiring him to show cause for such failure.
(b) On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the specified authority shall record reasons therefor.
(c) After giving a hearing, the specified authority shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceed against was made aware of that, the reply, if any, furnished, and the decision thereon. |