RDC Rules

RURAL AND INFRASTRUCTURE DEVELOPMENT CESS RULES :

PREAMBLE

These rules may be called the Telangana Rural and Infrastructure Development Cess Rules, 1996.

They shall come into force on the 30th December 1995.

In these rules, unless the context otherwise requires :

"Act" means the Telangana Rural and Infrastructure Development Cess Act.
"Assessing authority" means the assessing authority under the Telangana General Sales Tax Act, 1957.
"Form" means a form appended to these rules.
"Government" means the Government of Telangana.
"Month" means a calendar month.
"Ordinance" means the Telangana Rural Development Ordinance 1995.
"Section" means a section of the Ordinance.
"State" means the State of Telangana.

All other words and expressions used but not defined in these rules or the Ordinance shall have the meaning assigned to them in the Telangana General Sales Tax Act, 1957 or Telangana General Sales Tax Rules, 1957, in so far as they are not inconsistent with the provisions of the Ordinance and the rules.

Every dealer liable to pay Cess under the Ordinance shall submit so as to reach the assessing authority on or before the 15th of every month a return in Form RD I (in duplicate) showing the total quantity of purchases of goods specified in the Schedule to the Ordinance during the preceding month.
The return shall be accompanied by a receipt from a Government Treasury or a crossed demand draft in favour of the assessing authority for the full amount of Cess payable for the month to which the return relates :
Provided that where a dealer intends to pay the cess through a crossed cheque, the cheque should be sent so as to reach the assessing authority on or before the 15th day of the month succeeding the month to which the cess relates.

The return in Form RD I so filed shall subject to the provisions of sub-rule (3) be provisionally accepted.

Where any dealer fails to submit in respect of any month before the due date or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after making such enquiry as he considers necessary and after giving the dealer an opportunity of proving the correctness and completeness of the return submitted by him and making such enquiry as he deems necessary, estimate the total quantity of the goods purchased to the best of his judgment and provisionally assess the cess payable for the month and shall serve upon the dealer a notice in Form RD II and the dealer shall pay the sum demanded at the time and in the manner specified in the notice :
Provided that it for any reason the determination of provisional assessment of cess payable for any month is not completed on or before the receipt of the return for the succeeding month the assessing authority may in his discretion provisionally assess in a single order the cess payable for all such months as the case may be and serve upon the dealer a notice in Form RD II and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.

After the close of the year for which the returns have been submitted under sub-rule (1) or in the course of the year where a dealer has discontinued business the assessing authority shall if he is satisfied after such scrutiny of the accounts and after such enquiry as he considers necessary, that the return or returns filed are correct and complete finally assess in a single order on the returns the case payable under the Ordinance.

If on final assessment made under sub-rule (4) any cess is found to be due from the dealer after deducting the cess paid by him towards the provisional assessment, the assessing authority shall serve on the dealer notice in Form RD II and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If however,any refund of cess is found to be due to the dealer, the assessing authority shall serve on him a notice in Form RD III.

If, for any reason, the whole or any part of the quantum of purchase of goods specified in the Schedule of a dealer has escaped assessment to cess or has been under assessed in any year, the assessing authority may after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of three years from the date on which such order was served on the dealer determine to the best of his judgment the correct quantum of purchase of goods and assess the cess payable on such quantum of purchase of goods.

An assessing authority may, at any time within three years from the date of any order passed by him rectify any arithmetical mistake apparent on the face of the record :
Provided that no such rectification which has the effect of enhancing the assessment shall be made unless the assessing authority has given a notice to the dealer of the intention to do so and has allowed him a reasonable opportunity of being heard.

The powers conferred by sub-rule (6) and (7) on the assessing authority may also be exercised by the appellate or revising authority subject to the same limitation and conditions as are applicable in the case of assessing authority.

Notwithstanding anything contained in sub-rules (6) (7) and (8) of rule 4 where an assessment, reassessment, rectification in or revision of, an assessment, is made in respect of an assessee or any person, in pursuance or in consequence of or to give effect to any finding or direction contained in an order passed by an appellate or revisional authority or in any order of any court in a proceeding otherwise than by way of appeal or revision under the Ordinance, such assessment, re-assessment, rectification in or revision of an assessment shall be made within three years from the date of receipt of such order by the assessing or revising authority as the case may be.

Whoever commits any breach of any of these rules shall on conviction by a Magistrate of the first class be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.

The provisions contained in the Telangana General Sales Tax Act, 1957 relating to the inspection of books,accounts or documents kept and maintained by the dealer, the entry into any premises at all reasonable times by the Officers duly empowered for the purposes of search for any such books, accounts or documents kept or suspected to be kept in such premises and the seizure of such books, accounts or documents shall so far as may be, apply in relation to those matters under this Ordinance.

FORM-RD-I FORM-RD-II FORM-RD-III FORM-RD-IV

FORM-RD-I

Form of return under Rule 4(1) of the Rural Development Cess Rules 1996.
To
The Deputy Commercial Tax Officer,

I, --------------------------------------------------------------------------- Son/Daughter/ --------------------------------------- on behalf of the dealer carrying business known as ----------------------------------------------(dealer name/firm name) furnish herewith the statement of the total quantity of purchases of goods during the month of ------------------------------------- and ending on------------------------------------- and give the following connected particulars:

Rural Development Cess Forms

1. Registration Certificate No. APGST CST.

2. Address of the Dealer :

3. Particulars of Payment of Cess :

(a) Total cess payable :

(b) Deduct -
Adjustment of refund of cess

(c) Net cess payable :

(d) Total cess paid :

(i) Cheques/DD particulars

Number : Date :

Bank : Branch :

(ii) Cash (Receipt No.) :

if paid. Receipt No.

(iii) Challan paticulars :

Number : Date :

Name of Treasury :

(iv) Balance Cess payable if any
(c) - (d)

STATEMENT OF COMMODITY-WISE CESS AND QUANTITY OF PURCHASES

Signature of dealer

Commodity Description	Total quantum of purchases of goods	Exempted quantum of purchases, if any	Net quantum of purchases of goods	Rate of Cess	Cess
(1)	(2)	(3)	(4)	(5)	(6)

D E C L A R A T I O N

I/We -------------------------------------------------------------------------- Son/Daughter/Wife of ----------------------------------------------- dealer to the best of my/our Knowledge and behalif, the information furnished in the above statement is true and complete.

Place : Signature
Date : Status and relationship to the dealer.

A refund for the amount of Rs.------------------------------------------------------- is enclosed. You should apply to the Government Treasury at -------------------------------------------------- for the refund of the sum------------------------------------------ within three months from the date of issue of this notice failing which the amount will lapse to the Government.

Total quantum of purchases as determined by the assessing authority in respect of :

Commodity Description	Total quantum of purchases of goods	Exempted quantum of purchases, if any	Net quantum of purchases of goods	Rate of Cess	Cess
(1)	(2)	(3)	(4)	(5)	(6)

Place :

Date Assessing Authority

FORM RD-II

(See Rule 4(4))

NOTICE OF PROVISIONAL MONTHLY ASSESSMENT AND DEMAND

To (Dealer) Take notice that you have been provisionally assessed under the Rural Development Ordinance 1995 to a cess of Rs.--------------------------------------------------(Rupees (in Words)-------------------------------------only) for the month of ----------------------------------------------------- and (that month/those months) you have to pay a further sum of Rs.-----------------------------------------------------------------(Rupees (in words)------------------- only). This balance of cess shall be paid within thirty/---------------------------days) from the date of service of this notice ---------------------------------------------- by cheque. demand draft in favour of the undersigned or by remittance into the Government Treasury at -------------------------------------------- failing which the amount will be recovered as if it were an arrear of land revenue and you will be also be liable to interest as provided in Section 7(3) of the Rural Development Ordinance 1995. Total quantum of purchases as determined by the assessing authority in respect of:

Commodity Description	Total quantum of purchases of goods	Exempted quantum of purchases, if any	Net quantum of purchases of goods	Rate of Cess	Cess
(1)	(2)	(3)	(4)	(5)	(6)

Place :

Date Assessing Authority

FORM RD-III

(See Rule 4(5))

NOTICE OF ANNUAL ASSESSMENT AND REFUND ORDER

To (Dealer) Take notice that you have been finally assessed under the Rural Development Ordinance/Act 1996 to a Cess of Rs.--------------------------------------------(Rupees (in words)------------------------------ only) for the year ending ------------------------------ the total amount of cess paid by you already is Rs.-------------------------------------------------(Rupees (in words)-----------------------------------only) that is Rs--------------------------------------------------------- in excess of the Cess due.

2) out of the above excess a sum of Rs.----------------------------------------------- will be adjusted towards Cess due from you for the period.

3) The claim for the amount of refund due shall be made in Form RD-IV. No such claim made after the lapse of three years from the date of this notice will be allowed.

Commodity Description	Total quantum of purchases of goods	Exempted quantum of purchases, if any	Net quantum of purchases of goods	Rate of Cess	Cess
(1)	(2)	(3)	(4)	(5)	(6)

FORM RD -IV

CLAIM FOR REFUND (See Rule 4(5) )

Name of the dealer :
If refund is sought in pursuance of an order of assessment.
1. No and date of order of assessment.
2. Date of notice of final assessment and refund order.
3. Date on which the notice of final assessment and refund order was served on the dealer
4. Amount of refund order.
If refund is sought in pursuance of any order passed in appeal or revision.
1. No. and date of order of the appellate or revisional authority.
2. Date of revised notice of final assessment and order of refund.
3. Date on which the notice of final assessment and order of refund was served on the dealer.
4. Amount of refund due.

V E R I F I C A T I ON

I/We -------------------------------------------------------------------------------- the applicants do hereby declare that what is stated above is true to the best of my/our knowledge and belief. Verified today the --------------------- day of ------------- 19

Signature of the Applicants

Signature of the Authorised Representative, if any
J. Rambabu
Principle Secretary to Govt.

Signature of claimant

Signature of the Authority, Representative if any