Rule 10

2(The assessing authority if he is satisfied after making such scrutiny of the accounts of the dealer and such enquiries as he may consider necessary that the return submitted under 6[rule 9] is correct and complete, fix provisionally on the basis of the return the annual tax or taxes 3(...)payable at the rate or rates specified in 4[sections 5,5-B,5-C,5-E,5-F,5-G,6,6-A,6-A] or notified under sub-section(1) of Section 9 in a case 1[where the total turnover is not more than 5[10 lakhs] and/or the total tax payable in a year is not more than Rs.12,000] and 1[where the total turnover exceeds 5[Rs.10 lakhs] and/or the total tax payable in a year exceeds Rs.12,000] the dealer shall submit a return in the manner prescribed under the rule 17.] (Provided that a dealer dealing exclusively in goods under the Fourth Schedule and/or in goods exempted by a notification issued under sub-section(1) of Sextion9, such dealers irrespective of their turnover exceeding 5[Rs.10 lakhs] may file a return in Form A-1 under rule 15. SEE FORM A1 Provided further that in case of every newly registered dealer it shall not be necessary, under these Rules, to fix tax or taxes payable during the year in which he is registered and shall submit a return in the manner prescribed under rule 17.) 1. Subs. by G.O.Ms.No. 1197 Rev.dt. 17.10.1985. 2. The rule was sub. by G.O.Ms.No.1251 Rev.dt.12.9.1975 3. Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981. The words "and the surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. 4. Subs.by G.O.Ms.No.1197 Rev.dt17.10.1985. Subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,T-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995.  5. Subs. for the expression "Rs.5 lakhs" by G.O.Ms.No.688 Rev.d. 11.10.1988 w.e.f. 14.10.1988. 6. Subs. for the words "Rule 8 or 9" by G.O.Ms.No.244 Rev.dt.17.5.1995.