The TRIPURA SALES TAX ACT, 1976

 Tripura Act No. 11 of  1976.
THE  TRIPURA  SALES TAXTHE  TRIPURA  SALES TAXTHE  TRIPURA  SALES TAXTHE  TRIPURA  SALES TAXTHE  TRIPURA  SALES TAX
ACT, 1976.ACT, 1976.ACT, 1976.ACT, 1976.ACT, 1976.
Published in the
EXTRAORDINERY ISSUE OF TRIPURA GAZETTE
Agartala, Tuesday, June 15, 1976 A.D.
Jyaistha 25, 1898 S.E.
Government of Tripura
Law Department
No.F.2(6)-Law/Leg/76                                  Dated, Agartala, the 9th June 1976.
The following Act of the Tripura Legislative Assembly received assent of the President on the
31st May, 1976 and is hereby published for general information.
  Tripura Act No.11 of 1976.
THE TRIPURA SALES TAX, 1976.
AN
ACT
to levy tax on the sale of certain goods in Tripura.
Be it enacted by the Legislative Assembly of Tripura in the Twenty-
seventh Year of the Republic of India as follows :--
1. (1) This Act may be called the Tripura Sales Tax Act, 1976.
(2) It extends to the whole of Tripura.
(3) It shall come into force on such date as the State Government
may, by notification in the Official Gazette, appoint.
2. In this Act, unless there is anything repugnant in the subject or context-
(a) "Commissioner" means the Commissioner appointed
under section 4 ;
(b) "dealer" means any person who sells taxable goods manu-
factured, made or processed by him in Tripura  or brought
by him into Tripura from any place outside Tripura for the
purpose of sale of Tripura 
1[and includes Government and
any person making a sale under section 3A ;
(c) "Official Gazette" means the Tripura Gazette ;
(d) "person" means and includes :-
(i) an individual,
(ii) a Hindu undivided or a joint family,
1. Substituted by  The Tripura Sales Tax (Third Amendment) Act, 1984,
w. e. f. 12.7.1984.
Short title,
extent and
commence-
ment.
Definitions.
2
(iii) a company,
(iv) a firm,
(v) an  association of  persons  or  body of individuals whether
incorporated or not,
(vi) a Department of any Government,
(vii) a local authority, and
(viii) every artificial juridical  person,  not falling within any of
the preceding sub-clauses ;
(e) "prescribed" means prescribed by rules under this Act ;
(f)
"registered dealer" means a dealer registered under this Act ;
1[(g) "Sale" means any transfer of property, in goods for cash or
deferred payment or other valuable consideration, and
includes--
(i) any  delivery of  goods on hire-purchase or any system of
payment in instalments,
(ii) any transfer of the right to use any goods for any purpose
(whether or not  for a specified period) for cash, deferred
payment or other valuable consideration, and such
delivery or transfer of  any  goods  shall be deemed to be a
sale of  those  goods by the person making the delivery or
transfer  and  a  purchase of  those goods by the person to
whom such delivery or transfer is made but does not
include a mortgage, hypothecation, charge or pledge ;
   2[..................................................................................................................]
1. Substituted by  The Tripura Sales Tax (Third Amendment) Act, 1984,
w. e. f. 12.7.1984.
2. Omitted ibid.
3
(h) "sale price" used in relation to a dealer means  the amount
of the money consideration for  the  sale  on taxable goods
manufactured,  made  or  processed  by  him in Tripura, or
brought by him into Tripura from any place outside Tripura
for the purpose of sale in Tripura, less any sum allowed as
cash discount according to the trade practice, but includes
any  sum  charged for containers or other materials for the
packing of such taxable goods ;
1[Provided that 'sale price' as defined in this clause does not include the
sale referred to in section 3A ;
(i) "Schedule" means the Schedule appended to this Act ;
(j) "tax" means sales tax payable under this Act ;
(k) "taxable goods" means  such  goods as  are specified in the
Schedule attached to this Act ;
(l) "Tribunal" means the Tribunal constituted under this Act ;
2[(m) "turnover"  means  the  aggregate of the amount of the sale
prices receivable, or , if a dealer so elects, actually received
by  the dealer, in respect of any sale of goods made during
any prescribed period in any year after deducting----
(i) the amount of sale price, if any, refunded by the dealer to a
purchaser in respect of any goods purchased  and returned
by the purchaser within the said period ;
(ii) the amount arrived at by applying the following formula :
Rate of tax X aggregate of sale price
            100 plus rate of tax
1. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
2. Substituted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f.
11.8.1978.
4
Provided that an election as aforesaid once made shall not be altered
except with the permission of the Commissioner and on such terms and con-
ditions as he may think fit to impose.
1[Provided further that in respect of a sale on hire-purchase or other
system of payment in instalments only such amounts shall be included in
turnover as has actually been received by the dealer during that period.
2[(n) "yearr"  in relation to any particular dealer means the year
with reference to which, according  to  a  declaration made
by  that dealer,  the  accounts of  that dealer are ordinarily
maintained  in  his  books of  accounts and where no such
declaration is made, the financial year :
Provided that a registering authority and except with the previous per-
mission of the registering authority and except on such terms and conditions
as may be determined by such authority .
3[(o)  "Works contract" means  any  agreement for carrying out
for cash or deferred payment or other valuable considera-
tion.-----
(i) the construction, fitting out, improvement or repair of any
building, road, bridge or other immovable property, or
(ii) the installation or repair of any machinery affixed to a build-
ing or other immovable property, or-
(iii) the overhaul or repair of --
(1) any motor vehicle,
(2) any  vessel propelled  by internal combustion engine
or by any other mechanical means,
1. Substituted by  The Tripura Sales Tax (Fourth Amendment) Act, 1987,
w. e. f. 12.5.1987.
2. Substituted by The Tripura Sales T ax (Second Amendment) Act, 1981,
w. e. f. 4.5.1981.
3. Inserted by  The Tripura  Sales Tax ( Third  Amendment)  Act, 1984,
w. e. f. 12.7.1984.
5
(3) any aircraft,
(4) any component or accessory part of any of the items
mentioned in paragraphs (1), (2) or (3) above.
1[(iv) the altering, ornamenting, finishing,  furnishing,  improv-
ing or otherwise processing or adopting of any goods.
2[(p) 'T ransporter' means a registered transport company, a
carrier or a transporting agent operating transport business
in Tripura in taxable goods.
3. (1) Every dealer in taxable goods shall pay a tax on his turnover at
the rate specified in column (3) of the schedule attached to this Act :
Provided that subject to the provisions of section 14 and 15  of the
Central Sales Tax Act, 1956 the State Government may, from  time to time
by notification in the Official Gazette and subject to such conditions as it
may impose, fix a higher rate of tax  
3[not exceeding forty percent or any
lower rate of tax payable under this Act on account of the sale of any taxable
goods or class of taxable goods specified in such notification ; and there-
upon the Schedule shall be deemed to be amended accordingly :
4[...........................................................................................................
5[ Provided further that the rate of tax on any transfer of the right to use
any goods for any purpose (whether or not for a  specified period) shall
be 4%.
1. Inserted  by  The Tripura  Sales Tax ( Fifth  Amendment)  Act, 1994,
w. e. f. 5.11.1994.
2. Inserted  by  The Tripura  Sales Tax  (Eighth Amendment)  Act, 2000,
w. e. f. 27.02.2000.
3. Substituted by  The Tripura Sales Tax (Third Amendment) Act, 1984,
w. e. f. 12.7.1984.
4. Omitted  by  The Tripura  Sales Tax (Amendment) Act,  1978, w. e. f.
11.8.1978.
5. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
Liability to
tax and ex-
emption
from tax.
6
(2) If the State government is of opinion that it is necessary or expe-
dient so to do for increasing the production of goods or for protection or
encouragement of industry within the state, it may, by notification in the
Official Gazette subject to such restrictions and  conditions, exempt from
payment of tax, either in whole or in part the sale of any taxable goods or
class of taxable goods or any dealer  or class of dealers for such period as
may be specified therein.
(3) Subject to such restrictions and conditions as may be prescribed,
the State Government may make an exemption, or reduction in rate, in re-
spect of any tax payable under this Act on the sales of any taxable goods to
such person or class of persons as may be prescribed.
(4) Where exemption from the levy of tax under this Act on any
sale of taxable goods is claimed by dealer under the provisions of this sec-
tion the burden of proof shall lie on such dealer and the Commission may
require the dealer to substantiate the claim in the manner prescribed.
1[(5) If any dispute or question regarding payment of tax arises, the
matter shall be referred  to the Commissioner whose decision thereon shall
be final .
2[3A. Tax on the transfer of property in goods involved in the execution of
works contract-
Notwithstanding anything contained elsewhere in this Act, any transfer of
property in goods (whether as goods or in some other form) involved in the
execution of a works-contract shall be deemed to be a sale of those goods by
the person making the transfer and shall be liable to be taxed at the rate
specified in column 3 of the Schedule :
Provided that in respect of any such transfer only so much value of the
goods involved in the works-contract which has actually been paid to the
dealer during the period, shall be taken into account for determining the
turnover for that period.
1. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
2. Inserted ibid.
7
Exaplanation:-For the purpose of this section "property in goods" shall mean
the aggregate of the goods for which amounts have been  received or
receivable by a dealer during such period as valuable consideration, whether
or not such amount has been separately shown in the works contract.
The amount is received or receivable shall include the value of such
goods purchased, manufactured, processed, or procured otherwise by the
dealer, and the cost of freight or delivery as may be incurred by such dealer
for carrying such goods to the place where these are used in execution of
such works contract, but shall not include such portion of the aforesaid
amounts as may be prescribed."
3B-- Collection of excess tax and forfeiture of such excess tax----
(1) No person shall collect any sum by way of tax in respect of sale
of any goods on which no tax is payable under the Act.
(2) No dealer shall collect any amount by way of tax in excess of
amount of tax payable under the Act.
(3) Whoever contravenes the provision of this section shall, by an
order of the Commissioner, be liable to pay penalty which may extend upto
rupees two thousand.
(4) Any amount of tax collected, in excess of the date specified
under this Act, shall be liable to be forfeited to the Government by an order
of the Commissioner.
2[3AA. Deduction of tax at the time of payments :
Any person responsible for paying any sum to any person liable to pay
tax under section 3A of the Act, shall at the time of credit of such sum to the
account of the person or at the time of payment thereof in cash or by issue of
a cheque or draft or any other mode, such amount towards sales tax as may
be prescribed.
1. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
2. Inserted  by  The Tripura  Sales Tax ( Fifth  Amendment)  Act, 1994,
w. e. f. 5.11.1994.
8
4. (1) The State Government may, for carrying out the purposes of this
Act, appoint a Commmissioner of Taxes, and such other persons to assist
him as it thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such pow-
ers as may be conferred, and perform such duties as may be required, by or
under this Act.
(3) The State Government, may, instead of appointing any person
under sub-section (1), invest, by notification, any officer to exercise any power
under this Act and also specify therein the area in which power is to be
exercised and thereupon such officer or officers shall be deemed to have
been appointed under sub-section (1).
(4) The State Goverment may, by notification in the Official
Gazette, constitute a Tribunal to be called the Tripura Sales Tax Tribunal.
The Tribunal shall consist of such number of members as the State Govern-
ment may think to appoint and where it consists of two or more members,
one of them shall be appointed as the Chairman thereof.
(5) The qualifications, conditions of service and tenure of the mem-
bers constituting the Tribunal shall be such as may be prescribed.
(6) No decision or action of the Tribunal shall be called in question
merely on the ground of  any vacancy in the Tribunal.
(7) the functions of the Tribunal may be discharged by any  of the
members sitting either singly or in Benches of two or more members, as may
be determined by the Chairman. If the members of  a Bench are divided, the
decision shall be the decision of the majority, if there be a majority, but if the
members are equally divided, they  shall state the point or points on which
they differ, and the case shall be referred by the Chairman of the Tribunal for
 hearing on such point or points to one or more of the members of the Tribu-
nal ; and such  point or points shall be decided according to the majority of
the members of the Tribunal who heard the case including those who first
heard it :
Provided that if at any time the Tribunal consists of only two mem-
bers, the decision of the Tribunal shall be that of the Chairman in such cases.
Taxing Au-
thority and
Tribunal.
9
(8) Subject to the previous sanction of the State Government, the
Tribunal shall for the purpose of regulating its procedure (including the place
or places at which Tribunal, the Benches or the members thereof shall sit)
and providing the rules of Business, make regulations consistent with the
provisions of this Act and the rules made there-under.
Provided that the regulations so made shall be published in the  Offi-
cial Gazette.
(9) All persons appointed under this section shall be deemed to be a
public servants within the meaning of section 21 of the Indian Penal Code,
1860.
5. (1) No dealer shall carry on business in taxable goods unless he has
been registered and possesses a certificate of registration.
(2) Every dealer required by sub-section (1) to be registered shall
apply for registration to the Commissioner in the prescribed manner, and
obtain a certificate of registration.
(3) On  receipt of an application under sub-section (2) the Commis-
sioner shall, if he is satisfied after such enquiry as may be deemed necessary
that the application is in order, register the applicant.
6. (1) The Commissioner may, in addition to taking any other  action
under the provisions of this Act, require any dealer who, in his  opinion, is
liable to registration but has not made an application in  this behalf, to apply
for registration and register him. The Commissioner may also register a dealer
who fails to apply for registration within a specified time :
Provided that no action under this sub-section shall be taken unless the
Commissioner has given notice to the dealer of his intetion so to do and has
allowed him a reasonable opportunity of  being heard.
(2) Registration made under sub-section (1) shall take effect  as if
this had been made on the dealer's application under sub-section (2) of sec-
tion 5.
7. (1) A dealer registered under section 5 or section 6 shall be  granted
a certificate of registration in such form as many be prescribed, which shall
Compulsory
registration.
Registration
by Commis-
sioner.
Cetrtificate
of registra-
tion.
10
specify the name or names of goods in which at the time of the grant of the
said certificates the dealer carries on business, and such other particulars as
may be prescribed :
Provided that the Commissioner may for good or sufficient reasons,
demand from a dealer who has been registered or a person  who has applied
for registration under section 5, or a person who has been required to get
himself registered under section 6, reasonable security for proper payment
of tax.
(2) The Commissioner may, on petition or otherwise, cancel or amend
from time to time any certificate of registration.
(3) The Commissioner shall cancel the certificate of registration when
the business in respect of which the certificate was  issued has been discon-
tinued or transferred.
(4) No application for registration made section 5 shall be refused
and no order under sub-section (2) and (3) of this section shall be made,
unless the applicant, the person concerned or the  dealer has been given an
opportunity of being heard.
8. (1) Every registered dealer shall furnish such returns of his  turno-
ver by such dates and to such authorities as may be prescribed.
(2) In the case of any other dealer whose business, in the opinion of
the Commissioner is such as to render him liable to pay tax under this Act
for any year or part thereof, the Commissioner may serve within three years
of the completion of that year a  notice in the prescribed form upon him
requiring him to furnish a return of his turnover ; and such dealer shall there-
upon furnish the return within the period and to the authority mentioned in
the notice.
(3) If any dealer discovers any omission or other error in any  return
furnished by him either under sub-section (1) or sub-section (2), he may
furnish a revised return at any time before assessment  is made on the orginal
return.
(4) No return submitted under this section shall be valid unless it is
accompanied by a treasury receipt showing payment of the tax due as pro-
vided in sub-section (2) of section 24.
Returns.
11
9. (1) At the close of a 1[......] year or at the  closure of the business
during that 2[......] year, if the Commissioner is satisfied that the reutrns fur-
nished under section 8 in respect of that 3[......] year are correct and complete,
he shall by an order in writing, assess the  dealer and determine the tax pay-
able by him on the basis of such returns.
(2) If the Commissioner is not satisfied that a return furnished under
section 8 is correct and complete, he shall serve on the dealer a notice requir-
ing him, on the date, and at the hour and  place specified therein, either to
attend in person or to produce or  cause to be produced any evidence on
which he may reply in support of his return.
(3) On the day specified in the notice under sub-section (2) or as
soon afterwards as may be, the Commissioner, after hearing such evidence
as the Commissioner may require shall, by an order in writing assess the
dealer and determine the tax payable by him  on such assesment.
(4) If a dealer fails to make a return as required by sub section (1) or
sub-section (2) of section 8 , as the case may be, or having made the return,
fails to comply with all the terms of the  notice issued under sub-section (2)
of this section, the Commissioner shall, by order in writing, assess to the best
of his judgement the dealer, and determine the tax payable by him on the
basis of such assessment :
Provided that before making assessment the Commissioner may allow
the dealer such further times as he thinks fit to make the return or comply
with the terms of the notice issued under sub section (2) of this section.
10. Where a dealer, in the case of an assessment completed under sub-
section (4) of section 9, satisfies the Commissioner, within  one month from
the date of issue of a notice of demand as hereinafter provided, that he was
prevented by sufficient cause from making the return required by section  8
or that he did not receive the notice issued under sub-section (2) of section 8,
sub-section (2) of section 9, or that  he had  not a  reasonable opportunity  to
1. Omitted  by  The Tripura  Sales Tax (Amendment) Act,  1978, w. e. f.
11.8.1978.
2. Omitted ibid.
3. Omitted ibid.
Cencellation
of  assess-
ment.
Assessment.
12
comply, or was prevented by sufficient cause from complying with the terms
of the notice, the Commissioner shall cancel the assessment and make a
fresh assessment in accordance with the provisions of section 9.
11. (1) If upon information which has come  into his possession the
Commissioner is satisfied that any dealer  has  been liable to pay tax under
this Act in respect of any period and has nevertheless failed to apply for
registration and  to make the return required of him or that sales of taxable
goods has escaped assessment in any period or has been under-assessed or
assessed at a lower rate or any deduction has been wrongly made therefrom,
the Commissioner may, at any time within eight years of the end of the
aforesaid period, serve on the dealer a notice containing all or any of the
requirments which may be included in a notice under sub-section (2) of
section 8, and may proceed to assess the dealer in respect of such period and
all subsequent periods, and the provisions of this act, so far as may be, shall
apply accordingly as if the notice were a notice issued under the aforesaid
sub-section :
Provided that the tax shall be charged at the rate of which it would
have been ordinarily chargeable.
(2) The Commissioner may authorise any person appointed under
section 4 to assist him in investigating any case or points in  a case at any
stage and to make a report thereon to the Commissioner or any prescribed
authority in respect of all or any of the assessment made in relation to the
case in order to prevent the evasion of tax. After considering the report of
investigating officer the Commissioner may proceed to take action under
sub-section (1) besides initiating any other action under this Act against the
dealer concerned.
12. (1) The authority which made an assessment or passed an order on
appeal or revision in repect thereof may, at any time within three years from
the date of such assessment or order and of its own motion, rectify any  mis-
take apparent from the records of the case,  and shall, within the like period,
rectify any such mistake as has been brought to its notice by a dealer :
Provided that no such rectification shall be made having the effect of
enhancing the assessment unless the authority concerned  has given notice
of its intention so to do and has allowed him a reasonable opportunity of
being heard.
Assessmen in
cases of eva-
sion and es-
cape.
Rectification
of orders.
13
(2) Where any such rectification has effect of reducing the assess-
ment, a refund shall be due to the dealer.
(3) Where any such rectification has effect of enhancing the assess-
ment, a notice of demand shall be issued for the sum payable.
13. (1) If the Commissioner, in the course of any proceedings under this
Act is satisfie that any dealer :--
(a) has  without  reasonable  cause, failed  to furnish the return
which he was required to furnish under section 8 or section
11, or has,  without  reasonable  cause, failed to furnish  it
within the time allowed and in the manner required, or
(b) has without reasonable cause, failed to comply with a
notice under sub-section (2) of section 9, or
(c) has  concealed  the  particulars of  his turnover or deliber-
ately furnished inaccurate particulars of such turnover, or
(d) has evaded in any way the liability to pay tax, he may
direct that such dealer shall pay by way of penalty, in addi-
tion to  the  tax  payable by  him, a sum not exceeding one
and a half  times  that amount 
 1[but which shall not be less
than 10% of that amount ;
2[Explanation :- For the purpose of this section, a proceeding includes a
proceeding for assessment under section 9 of the Act.
(2) No order under sub-section (1) shall be made unless the dealer
has been heard or has been given a reasonable opportunity of being heard.
           3[(3) ----------------------------------------------------------------------------]
1. Inserted  by  The  Tripura Sales Tax (Second Amendment) Act, 1981,
w. e. f. 4.5.1981.
2. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
3. Omitted  by  The  Tripura Sales Tax (Second Amendment) Act, 1981,
w. e. f. 4.5.1981.
Penalty for
concealment
of turnover
and evasion
of tax.
14
(4) The penalty payable under this section shall be paid by such date
as may be specified in the notice of demand and, where no such date is
specified, it shall be paid within thirty days of the  service of the notice.
1[13A. Section 13A. (1)- If the commissioner is satisfied that any transporter
has delivered taxable goods to any person without obtaining from the dealer
copy the valid permit or has concealed the actual particulars of the consign-
ment transported by him, the Commissioner may direct that such transporter
shall pay, in addition to tax, by way of penalty, a sum which may extend to
one hundred and fifty percent of the tax involved
(2) No order under sub-section (1) shall be made unless the trans-
port has been heard or has given reasonable opportunity of being heard.
14. Any assessment made under this Act shall be without prejudice to any
prosecution or penalty instituted or imposed under the  provisions of this
Act.
15. (1) Where a dealer dies after assessment but before payment of the
tax, his executor, administrator or other legal representative shall be liable to
pay, out of the estate of the deceased to the extent to which it is capable of
meeting the charge, the tax assessed as  payable by such dealer.
(2) Where a dealer dies without having furnished the return required
by section 8 or 11, or after having furnished the return but before assess-
ment, the Commissioner may proceed to make an assessment and determine
the tax payable by the deceased ; and for this purpose he may require the
executor, administrator or other legal representative, as the case may be, of
the deceased to perform all or any of the obligations which, under the provi-
sions of this Act, have required the deceased to perform. the tax thus deter-
mined shall be payable by the executor, administrator or other legal  repre-
sentative of the deceased to the extent to which the estate of the deceased is
capable of meeting the charge.
16. When the business or stock of a registered dealer passes on to any
person or persons, whether by sale, inheritance, possession or otherwise the
liability  to  pay  any tax payable in respect of  such business and remaining
1. Inserted  by  The Tripura  Sales Tax  (Eighth Amendment)  Act, 2000,
w. e. f. 27.02.2000.
Assessment
not to bar
prosecutions
or penalties.
Tax of dece-
ased payable
by represe-
ntatives.
Tax when
payable by
transferee.
15
unpaid at the time of such passing on, shall be jointly and severally on the
dealer or such person or persons  and such person or persons shall, within
thirty days of such passing on, apply for registration under section 5.
17. (1) Notwithstanding anything contained in this Act, if it  appears to
the Commissioner during any current return period that any dealer is likely
to change, sell transfer, dispose of or otherwise part with any of his assets
with a view to avoiding payment of  any liability under the provision of this
Act, the net turnover of  such dealer for the period from the expiry of the
previous return period to the date when the Commissioner commences
procedings under this section shall be chargeable to tax in that period.
(2) For the purpose of making an assessment under sub section (1),
the Commissioner may serve a notice upon such dealer requiring him to
furnish with such time as may be specified in  the notice, a return in the
manner and form in which a return under section 8 is furnished.
18. Where the business in respect of which tax is payable under the Act is
carried on by, or is in charge of, any guardian, trustee or agent of a minor or
other incapaciated person on behalf of, and  for the benefit of, such minor or
other incapacitated person, the tax shall be levied upon and recoverable from
such guardian, trustee or  agent, as the case may be, in like manner and to the
same extent as it would be leviable upon and recoverable from any such
minor or other incapacitated person, if he were of full age and sound mind
and if he were conducting the business himself, and all the  provisions of this
Act shall apply accordingly.
19. Where the business casrried on by a firm or an association of persons,
other than a company as defined in the Companies Act, 1956 is discontinued
or the association of persons is dissolved, the tax shall be levied upon and
recovered jointly and severally, from every person who at the time of such
discontinuance or dissolution was a partner of such firm or member of such
association ; and all the provisions of this Act, shall apply accordinghly.
20. (1)  Any dealer objecting to an order of assessment or penalty passed
under this Act, may, within thirty days from the date of the service of such
order, appeal to the prescribed authority against such assessment or penalty :
Assessment
of dealers
likely to tr-
ansfer assets
to avoid tax.
Liability of
guardian
and trustees,
etc.
Liability in
case of dis-
continued
firm or asso-
ciation.
Appeal.
16
1[Provided that
(i) no appeal shall be entertained by the said authority unless,
he is satisfied that the amount of a tax assessed or the pen-
alty levied has been paid ;
(ii) the authority before whom an appeal has  been  filed may,
for  reasons to be recored in writing, direct the appellant to
pay  any  lesser  amount  which shall not be less than fifty
percent  of  the tax  assessed or fifty percent of the penalty
levied  and,  on  payment of the amount so directed, enter-
tain the appeal ;
2[Explanation:- For the purpose of clause (ii), any amount paid either as
tax or as penalty shall be deemed to be the amount paid towards tax assessed
or penalty levied and if the appeal is against both the tax assessed or penalty
levied then the amount to be paid shall not be less than fifty percent of both
the tax and penalty.
(iii) the authority before whom the appeal is filed may admit it
after the expiration of thirty days if such authority is satis-
fied that for reasons beyond the control of the appellant or
for any other sufficient  cause  it could not be filed within
time.
(2) Every appeal under sub-section (1) shall be presented in the pre-
scribed form and shall be verified in the prescribed manner.
(3) The Appellate authority shall fix a day and place for hearing and
may from time to time adjourn the hearing and make, or cause to be made,
such further enquiry as may be deemed necessary.
(4)  In disposing of an appeal under sub-section (1), the appellate
authority may-
(a) confirm, reduce, enhance or annul the assessment, or
(b) set  aside  assessment  and  direct a fresh assessment after
such enquiry as may be ordered, or
(c) confirm, reduce or annul the order of penalty.
1. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
2. Substituted by The Tripura Sales T ax ( Eighth  Amendment) Act, 2000,
w. e. f. 27.2.2000.
17
21. (1) The Commissioner may call for and examine the record of any
proceeding under this Act, and if he considers that any order passed therein
by any person appointed under sub-section (1) of section 4 to  assist  him, is
erroneous in so far as it is prejudicial to the interest of the revenue, he may,
after giving the dealer an opportunity of being heard and after making or
causing to be made such enquiry as he deems necessary, pass such orders
thereon as the circumstances of the case justify, including an order enhanc-
ing or modifying the assessment, or cancelling the assessment and directing
a fresh assessment.
(2) In the case of any order other than an order to which such-section
(1) applies, passed by any person appointed under sub-section (1) of section
4 to assist him, the Commissioner may, either of his own motion or on a
petition by a dealer for revision, call for the record of any proceeding  under
this Act in which any such order has been passed and may make such enquiry
or cause such  enquiry to be made, and subject to the provisions of this Act,
may pass such orders thereon. not being an order prejudical to the dealer, as
he thinks fit.
1[Provided that no petition for revision by a dealer shall be admitted by
the Commissioner unless at least fifty percent of the amount of tax assessed,
or as the case may be, fifty percent of the amount of penalty levied has been
paid by the dealer where order against which revision is filed relates to as-
sessment of tax or imposition of penalty.
(3) In the case of petition for revision under sub-section (2) by a
dealer, the petition must be made within ninety days from the date on which
the order in question was communicated to him or the date on which he
otherwise came to know of it, whichever is earlier :
Provided that the Commissioner before whom the petition is filed may
admit it after the expiration of the period of ninety days  if he is satisfied that
for reasons beyond the control of the pentitioner or for any other sufficient
cause, it could not be filed within time.
(4) The Commissioner shall not revise any order under this section
in the following case---
1. Inserted  by  The  Tripura  Sales Tax ( Third  Amendment)  Act, 1984,
w. e. f. 12.7.1984.
Revision by
Commis-
sioner.
18
(a) Where an appeal against the order lies under section 20 or
22 but has been made and the time within which such
appeal may be made has not expired, or in the  case of an
appeal to the Tribunal the dealer has not waived his  right
of appeal ; or
(b) Where the order is pending on appeal under section 20;  or
(c) Where the order has been made the subject of an appeal to
the Tribunal.
Explanation :-- An order by the Commissioner declining to interfere shall,
for the purpose of this section, be deemed not to be an order prejudicial to
the dealer.
22. (1) Any dealer aggrieved by an order passed in appeal under section
20 or passed in revision under sub-section (1) of section 21 may appeal to
the Tribunal within sixty days of the date on which such order is communi-
cated to him.
1[Explanation :- Order passed in appeal or revision mentioned in this sub-
section shall mean an order passed after an appeal or revision is admitted
under Section 20 or, as the case may be, sub-section (1) of Section 21 of the
Act.
(2) The Tribunal may admit an appeal after the expiration of the
sixty days referred to in sub-section (1), if it is satisfied that for reasons
beyond the control of the  appellant or for any other  sufficient cause it could
not be filed within time.
(3) An appeal to the Tribunal shall be in the prescribed form and
shall be verified in the prescribed manner, and shall be accompanied by a
fee of twentyfive rupees.
(4) The Tribunal may, after giving the dealer an opportunity of
being heard, pass orders thereon as it thinks fit, and shall communicate any
such orders to the dealer and to the Commissioner.
1. Inserted by  The Tripura  Sales Tax ( Eighth  Amendment)  Act, 2000,
w. e. f. 27.2.2000.
Appeal to the
Tribunal.
19
23. When any tax or penalty or other dues is or are payable in consequence
of any order passed under or in pursuance of this Act, the Commissioner
shall serve upon the person liable to pay such tax or penalty or other dues a
notice of demand in the prescribed form specifying the sum so payable.
24. (1) Tax payable under this Act shall be paid in the manner herein
after provided.
(2) Before any registered dealer furnishes the returns required by
sub-section (1) of section 8, he shall in the prescribed manner, pay into a
Government treasury the full amount of tax due from him under this Act on
the basis of such returns, and shall furnish along with the returns a receipt
from such treasury in token of payment of such tax.
(3) Where a revised return is submitted by a registered dealer under
sub-section (3) of section 8, and if the revised return shows a  greater amount
of tax to be due than was payable on the basis of the original return, the
dealer shall pay the excess amount of tax in the manner provided in sub-
section (2), and shall furnish along with the revised return a receipt in token
of such excess tax.
(4) The amount of tax due under the provisions of this Act.
(a) in excess of payments already made  under sub-section (2)
and (3), or
(b) where no payment has been made,
shall be paid by the dealer by such date as may be specified in the notice of
demand and where no such date is specified, it shall  be paid within thirty
days from the date of service of the notice.
25. (1) If any registered dealer does not pay into a Government treasury
the full amount of tax due from him under this Act on the basis of the return
or his account books within the prescribed date, simple interest at the rate of
1[twenty five percent per annum from the first day of the month next follow-
ing the said date shall be payable by the dealer upon the amount by which the
tax so paid falls short of  the amount of tax payable as per his return or
account books:
1. Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984,
w. e. f. 12.7.1984.
Notice of
demand.
Tax when
payable.
Interest
payable
by dealer.
20
1[-------------------------------------------------------------------------------]
(2) Where on making the assesment, the Commissioner finds that a
dealer has not maintained the account books properly, and thereby he has
suppressed the sale of goods in any period, the Commissioner may direct
him to pay interest as prescribed in sub-section (1). If the amount of tax
payable under the Act has been reduced in appeal or revision, the interest
may be calculated on the reduced amount.
(3) If any registered dealer does not pay into the Government treas-
ury the amount of tax within the date as provided in sub-section (4) of sec-
tion 24 or any instalment of the tax within the extended date as per proviso to
sub-section (1) of section 26 of the Act, interest as provided in sub-section
(1) shall be payable from the first day of the month next following the said
date, by the dealer upon the amount by which the tax if any paid falls short of
the amount of tax payable under the Act.
2[Explanation :- For the purpose of sub-section (4), prescribed date means
the date prescribed under section 8 of the Act.
(4) If the amount of tax paid within the prescribed date is not less
than ninety per centum of the tax as finally assessed, no interest as provided
for in sub-section (1) of this section shall be levied.
26. (1) If the demand in respect of any dues under this Act is not paid on
or before the date specified as aforesaid, the dealer shall be deemed to be in
default :
Provided that the Commissioner may, in respect of any particular dealer
and for reasons to be recorded in writing, extend the date of payment of the
dues or allow such dealer to pay the same by instalments and in that case the
dealer shall not be deemed to be in default till the date as extended or the last
date of payment by instalment is over.
(2) Where a dealer is in default, the Commissioner may, in his dis-
cretion, direct that, in addition to the amount due, a sum not exceeding that
amount shall be recovered from the defaulter by way of penalty.
1. Omitted  by The Tripura  Sales Tax (Second  Amendment)  Act, 1981,
w. e. f. 4.5.1981.
2. Inserted by  The Tripura  Sales Tax ( Fourth  Amendment)  Act, 1987,
w. e. f. 12.5.1987.
Mode of re-
covery.
21
(3) Where a dealer is in default, the Commissioner may order that
amount due shall be recoverable as an arrear of land recoverable as an arrear
of land revenue and may proced to realise the amount due as such :
Provided that when security for proper payment of tax has been
furnished by the dealer in pursuance of a demand  under the proviso to
sub-section (1) of section 7, the Commissioner may realise any such amount
due or part thereof by ordering forfeiture of the whole or any part of such
security.
1[26A.(1) Notwithstanding anything contained in any law or contract to the
contrary or the issue of a requisition under sub-section (3) of section 26 for
realisation of tax or penalty as arrears of land revenue, the Commissioner
may, at any time or from time to time, by notice in writing in the prescribed
form, a copy of which shall be forwarded to the dealer at his last  known
address, require---
(a) any  person  from  whom  any amount of money is due, or
may  become  due,  to a  dealer on  whom notice has been
served under section 23, or
(b) any person who holds or may subsequently hold money on
account of such dealer,
to deposit in the Treasury, either forthwith upon the money becoming due or
being held or within the time specified in the first mentioned notice (but not
before the money becomes due or is held as aforesaid) so much of the money
as is sufficient to pay the amount due from the dealer in respect of the tax
and penalty under this Act, or the whole the money when it is equal to or less
than that amount.
Explanation :- For the purpose of this sub-section, the amount of money
due to a dealer from or money held for on account of a dealer by, any person,
shall be calculated by the Commissioner after deducting therefrom such claims
(if any) lawfully susbsisting, as may have fallen due for payment by such
dealer to such persons.
1. Inserted  by The Tripura Sales Tax (Second  Amendment)  Act, 1981,
w. e. f. 4.5.1981.
Special mode
of recovery.
22
(2)  Any person discharging any liability to the dealer after receipt
of the notice referred to in this section, shall be personally liable to the Com-
missioner to the extent of the liability discharged or to the extent  of the
liability of the dealer for tax and penalty, whichever is less.
(3)  Save as otherwise provided in this section, every person to whom
a notice is issued under this section shall be bound to comply with such
notice, and in particular, where any search notice is issued to a Post Office,
Banking Company, or Insurance, it shall not be necessary to produce any
pass-book, deposit, policy or any other document for the purpose of any
entry, endorsement or the like being made before the payment, notwithstand-
ing any rule, practice or requirement to the contrary.
(4) Any claim in respect of the property in relation to which notice
under this section has been issued, arising after the date of the notice, shall
be void as against any demand contained in the notice.
(5) Where  a person to whom a notice under this section is sent,
proves to the satisfaction of the Commissioner that the sum demand or any
part thereof is not due to the dealer or that he does not hold any money for or
on account of the dealer, than, nothing contained in this section shall be
deemed to require such person any sum or part thereof as the case may be, to
the Commissioner.
(6) If the person to whom a notice under this section is sent fails to
make payment in pursuance thereof he shall be deemed to be a dealer in
default in respect of the amount specified in the notice and further proceed-
ings may be taken against him for the realisation of the amount as if it were
an arrear due from him and such amount shall be recoverable as arrears of
land revenue.
(7)  Commissioner may apply to the Court in whose custody there is
money belonging to the dealer, for payment to him of the entire amount of
such money or if it is more than tax and penalty, if any, due, an amount
sufficient to discharge such tax and the penalty :
Provided that any dues or property which are exempted from attach-
ment under section 60 of the Code of Civil Procedure, 1908, shall also be
exempted from the operation of this section.
23
27. (1) The Commissioner on being satisfied either on an  application or
on any other manner that the dealer has paid in excess of the sum due from him
shall order, as soon as it may be, the refund of the sum so paid in excess :
Provided that the Commissioner may set off such sum against other
dues from the same dealer in respect of any other return period.
(2) When a tax has been levied under this Act in respect of any
declared goods as specified in section 14 of the Central Sales Tax Act,1956
which are subsequently sold in the course of Inter State trade or commerc,
the tax as levied shall be refunded to the dealer in the manner as may be
prescribed.
(3) If for reasons of delay a refund, being other than a refund under
sub-section (2) due to a dealer is not made within ninety days of such refund
being due, the State Government shall pay to such dealer simple interest at
the rater of 6 per cent

Excerpt shown. Open the full act in Lexace.

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