| Rule 31 |
| 1[(1)
Every manufacturer who intends to purchase raw materials, component
parts, sub-assembly parts, intermediate parts and packing material under
Clause (a) and such goods as notified by the Government under Clause
(b) of sub-section (1) of Section 5B, for use in the manufacture of any
goods inside the State shall submit an application in Form G1 to the 1(Commercial
Tax Officer concerned)
for registration as manufacturer. Where the manufacturer
has more than one place of manufacture a single application may be
submitted for registration of all such places of manufacture.] 1. Sub-rule (1) was subs. by G.O.Ms.No.788, Rev.dt.21.9.1996. (2)The 1(Commercial Tax Officer concerned) receiving the application shall, if he is satisfied after making such enquiry as he considers necessary that the application is bonafide and the particulars contained therein are correct and complete, register the manufacturer and shall issue a certificate to the manufacturer in Form G2 within 30 days from the date of application. Where the manufacturer has more than one place of manufacture a copy of such certificate for every place of manufacture within the State shall be issued. (3) Where the 1( Commercial Tax Officer concerned) is satisfied that the application is not bonafide and the particulars contained therein are not correct and complete, he may reject the application for reasons to be recorded in writing after giving an opportunity of making a representation against the rejection. (4) No registration issued shall be sold or transferred (5) Where a dealer desires a certificate of registration issued under these rules be amended, he shall submit an application for this purpose to the 1(Commercial Tax Officer concerned) setting out the specific matters in respect of which he desires such amendments and the reasons therefor together with the Certificate of registration and the copies thereof, if any, granted to him and such authority if satisfied with the reasons given, make such amendments as he thinks necessary in the certificate and the copies thereof, if any, granted to him. (6)The certificate issued under sub-rule (2) shall be kept in a conspicuous place at the place of manufacture mentioned in such certificate and a copy of such certificate granted to every other place of manufacture shall be kept in a conspicuous place at that place of manufacture. (7) Where the certificate issued under sub-rule (2) is lost/destroyed or defaced or mutilated the manufacturer may on application made in this behalf to the 1 [Commercial Tax Officer concerned] and on payment of fee of Rs.5/- obtain a duplicate copy of such certificate. (8)The registration certificate under this rule gets cancelled automatically from the date of cancellation of registration certificate granted under Section 12 of the Act. 1. By G.O.Ms.No.105 Rev.dt.27.2.1998 in sub-rules (1),(2),(3),(5),(7) for the words'
assessing authority' the words 'Commericial Tax officer concerined' were substituted. 30-B.(1) 3[(a) Every manufacturer shall prepare a declaration in Form `G` in triplicate and issue the original and duplicate thereof to the dealer from whom he purchases raw materials, component parts, sub-assembly parts, intermediate parts, and packing material under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5B at the concessional rate of tax.] Provided that the manufacturer may issue declarations in Form G (revised) to the selling dealers for all the purchases of goods mentioned in the certificate of registration on and from 21st January, 1989 and used in the manufacturer of goods mentioned in the certificate of registration on and from 21st January, 1989. 2[Provided further that a single declaration may cover all transactions of sale which take a place in one financial year between the same two dealers. Provided also that where in the case of any transaction of sale, the delivery of goods is spread over to different financial years, it shall be necessary to furnish a separate declaration in respect of goods so delivered in each financial year.] 1. Clause (a) of sub-rule (1) was subs. by G.O.Ms.No.788 Rev.dt.21.9.1996. 2. Added by G.O.Ms.No.557, Rev., dt.15.6.1990 w.e.f. 18.6.1990 and subs. by G.O.Ms.No.776 Rev.dt.2.11.2000. (b) the declaration in Form G shall not be issued by manufacturer for the purchases of items not mentioned in the certificate of registration and for the purchases made before the obtaining of the registration certificate under Section 5B of the Act; (c) the manufacturer shall use or consume the goods so purchased for manufacturing goods specified in the certificate of registration issued under Rule 30A of the rules. (d) The manufacturer shall not resell the goods so purchased or use them for any purpose other than specified in the certificate of registration. 4[(e) (i) A dealer who sells raw materials, components, sub-assembly parts, intermediate parts, and packing material, under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5B , shall send the declaration in original to the 2(Commercial Tax Officer concerned) along with the return prescribed under Rule 15 or Rule 17, as the case may be.] 4. Subs. by G.O.Ms.No.788 Rev.dt.21.9.1996. (ii) In case a selling dealer is unable to send the original of the declarations along with the returns prescribed, the 2[Commercial Tax Officer concerned], on application made by the dealer; may for reasons to be recorded in writing allow the dealer such further time as may be considered necessary. Such time may be granted only upto the time of final assessment. (f) The declaration referred to in clause (a) shall be in the form printed only under the authority of the Commissioner of Commercial Taxes, provided that when declaration form printed under the authority of the Commissioner of Commercial Taxes is not readily available for use for any reason, the declaration form containing the official seal of the 2[ Commercial Tax Officer concerned] shall be used in lieu of such printed declaration form; (g) The printed declaration form under Clause (f) may be obtained from the 2( Commercial Tax Officer concerned) on payment of the cost quoted thereon. No registered dealer to whom a declaration form is issued by the assessing authority or a declaration containing the official seal of the 2 (Commercial Tax Officer concerned) shall transfer the same to another person except to the dealer selling goods for the purpose of availing concessional rate of tax under Section 5B . 2[(h) The raw materials, component parts, sub-assembly parts, intermediate parts, and packing material under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5B , purchased at the concessional rate of tax on issue of Form `G` shall be used in the manufacture of goods within 12 months from the date of purchase;] 5. Clause (h) subs. by G.O.Ms.No.788 Rev.dt.21.9.1996. (i) Every manufacturer obtaining the printed declaration form under clause (f) or declaration containing the official seal of the 5[ Commercial Tax Officer concerned] shall keep and maintain a register in Form `H` showing a true and correct account of the declaration forms obtained and issued by him and shall produce the register and the used and unused declaration forms before any officer authorised under the Act for the purpose of assessment, appeal or revision or on demand at any time by any officer authorised to inspect the place of business or for the purpose of an investigation incidental or ancillary under Section 5B of the Act . 2. (a) If any form of declaration is lost, destroyed or stolen, he shall report the same to the authority from whom he has obtained the form and shall make appropriate entries in the remarks column of the register referred in clause (e) of sub-rule (1). (b) If a declaration form either blank or duly completed is lost while in the custody of the manufacturer or while in transit and has not reached the selling dealer, the manufacturer shall furnish security equivalent to the tax *(....) due by way of an indemnity bond for each such declaration form to the authority from whom the form was obtained. (c) If a declaration form duly completed is lost while in the custody of the selling dealer, he shall furnish security equivalent to the tax *(....) due by way of an indemnity bond for each such declaration form to the authority before whom he is required to file a return of his turnover under Rule 15 or Rule 17 as the case may be. (d) If a declaration form duly completed and signed is lost in transit or from the custody of the selling dealer he shall obtain a duplicate of the form with the following declaration in Red Ink across the page in all the three parts and duly signed by the manufacturer. Until such the duplicate form is obtained, the sale in question shall not be eligible for concessional rate of tax in terms of Section 5-B of the Act. DECLARATION I ____________________________________________________________ hereby declare that this duplicate of the declaration Form No. _________________________ signed on _____________________________ and issued to ____________________________ who is paying tax on the rolls of the ________________________ (assessing authority) is lost in transit or from the custody of _________________________________ 1. Subs. by G.O.Ms.No.868, Rev., dt. 29-8-1989 read with Memo. No. 38187/CT.II.1/89-1 Dt.5-11-1989. * The words "and the surcharge" were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995. 2. By G.O.Ms.No.105 Rev.dt.27.2.1998 in sub-clauses (i) and (ii) of clause (e) and in clause(f),(g) and (i) of sub-rule for the words 'assessing authority' the words 'Commericial Tax Officer concerned' were substituted. 1(31.6(1) If for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax 7( ....) or has been under assessed in any year, the assessing authority may subject to the provisions of sub-rule (6) determine to the best of his judgment the correct turnover and assess the tax 7( ....) payable on such turnover, after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of four years from the date on which an order of assessment was served on the dealer. (2) Omitted by G.O.Ms.No.1445, Rev.dt.5.11.1986 [(3) If, after an assessment has been made on a turnover not exceeding 6[ rupees ten lakhs] it is ascertained that a part of the turnover has escaped tax 7( ...) and if, with the addition of the turnover which has escaped assessment, the total turnover is more than 6[ rupees ten lakhs] the assessing authority shall be the Commercial Tax Officer, provided that: (i). for the purpose of sub-rules (1) and (3) any higher authority including the Deputy Commissioner of the area concerned and the Joint Commissioner may at his discretion exercise the powers of a lower authority within his jurisdiction in respect of any dealer or class of dealers; and (ii). a Joint Commissioner, Assistant Commissioner (Intelligence) and a Commercial Tax Officer (Intelligence) shall within his jurisdiction exercise at his discretion the powers of an assessing authority in the case of all the dealers in respect of whose transactions any suppression or omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoever. Explanation: The words "Total Turnover" occurring in this rule shall have the same meaning given to them in Clause (r) of sub-section (1) of Section 2 .] Subs. by G.O.Ms.No.1445 Rev. dt.5.11.1986 published in A.P. Gazette Extraord. Part I dt.25.11.1986 6(4) If for any reason any tax 7( ....) has been assessed at too low a rate, in any year, the assessing authority, subject to the provisions of sub-rule (6), may revise the assessment after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of four years from the date on which an order of assessment was served on the dealer. (5)Where an assessment has been deferred on account of any stay order granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the assessment in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years, or six years, as the case may be, specified in sub-rules (1) and (4) of this rule. (6) Where in respect of the turnover referred to in sub-rule (1) or tax 1( ....) 2( ... ) an order has already been passed under Sec.19 or 20 of the Act the assessing authority shall make a report to the appropriate appellate or revising authority, as the case may be, who shall thereupon, after giving the dealer concerned a reasonable opportunity of being heard pass such orders as it deems fit. 6(7) Omitted. 6(8) The expression "assessing authority" occurring in this rule shall, in relation to registration fee, be construed as referring to the registering authority under the Act. (9) *(Where an assessment made under these rules has been set aside by any Court or other competent authority under the Act for any reason) the period between the date of such assessment and the date on which it has been set aside shall be excluded in computing the period of four years or six years, as the case may be, specified in sub-rules (1) and (4) for the purpose of making any assessment. 1. Rules 31 was Subs. by G.O.Ms.No. 1785 Rev.dt.20.11.1962 2. The words "and surcharge" ins. by G.O.Ms.No.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. Clause(iii) of the said G.O. reads that in clause(a) after the words "year to which the tax" the words "and surcharge" shall be inserted. But the said clause was substituted by G.O.Ms.No.1766 with a new clause which does not contain the above words. 3. Subs. by G.O.Ms.No.1766 Rev.dt.18.10.1978 *Subs. by G.O.Ms.No.626, dt.,1.7.1969 w.e.f.1.7.1968 4. Subs. by G.O.Ms.No.1249 Rev.dt.10.5.1966. 5. Ins & subs. by G.O. 433 Rev.dt.30.3.`982 6. Subs. or omitted as the case may be by G.O.Ms.No.868, Rev.dt.29.8.1989 7. The words "and the surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f1.4.1995. |