The Tripura Purchase Tax Act, 1990

Veipura Act Ne. 2 of 1996 
THE TRIPURA PURCHASE TAX 
ACT, 1990 
 

  
Newry fei (8) —TAX/S5e/ 
GOV CARNES oF TRIPURA, 
REVENUE DEPART Cer * 
Dated, Acartal a, the 24th Keverniter, 1990, 
erth 
EQLEE i fatTIC x 
In exercise ef the wewers conferred By Sub—Cectien (3) 
ef Tecticn 1 ef the Tripura Purchess Tax act, 19°90 (Tripura 
Act No. 3 of 1980 ) the i tate Gavernment hereby aetointéy the 
ist Decemser, 1990 an the dete Irem which the faid Act shail 
come inte ferce in the State ef Tripure. 
 
at 
Pablished in the 
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE, —_ : : 
e er 
Agartala, Wednesday, Octaber 167990 “TP. 
2 Asvina 18, 1912 8, KB. 
GOVERNMENT OF TRIPURA 
LAW DEPARTMENT 
Wo. F, 10(15}-LAW/LEG/S0 Dated, Agartaia, the ]0th Oct., 1990. 
The following Act of the Tripura Legislative Assembly received 
assent of the Governor on 16.8.1990 and is hereby published for 
general information, 3 
N. G. BAS, 
SECRETARY, LAW 
GOVERNMENT OF TRIPURA, 
  
 
TRIPURA ACT NO. 9 OF 1990. 
THE TRIPURA PURCHASE TAX ACT, 1990. 
AW 
ACT 
to provide for the levy of tax on the purchase of certain 
conpumedities in Tripura. 
Preamble :— 
Whereas it ig necessary to make an addition ta the revenue of 
Tripura and for the purpose to inypose a tax on purchases of certain 
commodities in Tripura. 
Be it enacted by the Legislative Assembly of Tripura in the 
Forty first year of the Republic of India as follows: 
1. Short title, extent and comuacncement—- 
(1) This Act may be called the Tripura Purchase Tax Aci, 1990. 
(2) It extends to the whole of Tripura. 
(3) ft shall corme inta fores on such date as the State Govern- 
ment taay, by notification in the official Gasctte, appoint. 
2. BrafinitionSedTn this Ait, ualéss there is anything repugnant im tha subject or contest— 
(1) “Tribunal means the Tribunal constituted under this Act. 
(2) “Business” includes— 
Gi) any trade, commerce or manufacture or any adventure 
er concern in the nature of trade, commerce or manufacture, whether 
ar net such trade, commeree or manufacture, adventure or concern 
is carried on with the motive to make gain or profit and whether or 
net any gain or profit accrues from such trade, commerce, manu- 
facture, adventure or concern: and 
fii) any transaction in connection with, or incidental or 
ancillary to such trade, commerce, manufacture, adventure or 
concern, 
(3) ‘Commissioner’ means the Coramissiener of Taxes appcinted 
under Section-—4, 
(4) “Dealer? meats any perssn who for Commission, remunera- 
. tion or otherwise carticg on the business of buying taxable guods 
L in the State, ; “ \ ‘ 
 
Explanation—{1) The Central Government or the State Govern- 
ment or any Local authority which, whether or not in the course oF 
business, buys taxable goods in the State shall be deemed to be 8 
dealer for the purpose of this Act. 
Explanation—(2) A Society, Club or an Association which, 
whether or not in the course of business, buys taxable goods in the 
State from its mebers shall he deemed to be a dealer for the mrr- 
pose Of this Act. 
Ex planation—(3) The manager or agent of a dealer who resides 
outside the State and buys taxable goods in the State shall in respect 
of goods so bought be deemed to be a dealer for the purpose of this 
Act. 
(5) “Declared goods” means goods declared under section 14 af 
the Central Sales Tax Act, 1956 to be of special importance in inter- 
State Trade or Commoervre ; 
{6} “Jute means the fibre of the plant known botanically os 
belongs to ihe GENUS CORCHORUS and includes all the species of 
the Genus whether known commonly as “PAT”, “KOSTA”, "NALLA”, 
ot by any name and also means the plant known botanieally as 
HIBISCUS CANNABINTUS and commonly known as “MESTA” ; 
(7) “Prescribed means preserihed by rules made under this 
Act; 
i8) “Person” means any individual or assaciation or ody af 
individuals and includes a local authority, a department of any 
Government, a Hindu undivided or joint family, a firm and company 
whether incorporated or not: 
8) “Purchase Price” moans in terms of money or money value 
of vulueble consideration paid or payable by a dealer of any purchase 
of taxable goods including any sum charged for, 
(i) anything done by the seller with or in respect of the 
foods at the tune of or before delivery thereaf and 
(ii) containers or other materials for the packing of such 
gods : ? 
{10} “quarter” means a period of three months including dlst 
Mareh, 39th June, 30th September or 31st December in any year ; 
(11) “raw Jute’, means the fibre of jute which has not been 
subjected tu any process of splinting or weaving and includes jute 
eqttings, whether loose or packed in drums or bales; 
(12) “State” means the Siate of Tripura: 
{13} “Section” means a section of this Act;
{14} “Schedule” means the Schedule to the Act; 
{15} “Faxable foods" means goods specified in the Schedule: 
(16) “Purn over” micand the aggregate of the amounts of purchase 
price paid or payable by a dealer in respect of amy purchase of taxable 
goods made by him during amy return period after dedueting the 
amourt of purchase price, if ang, refunded to the dealer by the 
seller in respect of any taxable gonds ans their containers purchased 
from the date of delivery of goods; 
(iT) “Year”? means the financial year; 
(18) “Return period” means the period prescribed under 
sectian TL 
3. Levy of Tax-—(i} Subject ta the provisions of this Act, 
every desler shall be liahle to pay tax on his turn-ever at the rates 
specified in column (3) of the Schedule attached te this Act. 
(2) The tax under sub-section (1) shall be levied at the point 
ef Inst purchase of the taxable poods in the State by a dealer ; 
Provided that where any dealer claims that amy purchase of 
taxedie goods hy him was mot the last purchase of the said goods in 
the State by a dealer, the burden of proof of the same shall be on the 
desler. 
3} EH the State Government is of opinion that it is necessary 
or exzedient so to do for inereasing the production of goods or protec- 
tion or entouragement of industry within the State, it may, by notifi- 
ration in ihe official Gavette subject to such restrictions and condi 
tions, exempt from payment of tax, either in whole or in part the 
purchase of any taxable goods or any dealer or class cf dealers for 
such period as may be specified thercin. 
4, Taxing authorities- (1) The State Government may, for 
carrying out the purposes of this Act, appoint a Commissioner of 
Taxes, and such other persons to assist him as they think ft, 
(2) Persons appointed under sub-section (1} shall exercise such 
powers as mat be conferred and merform such dnttirs ss may be 
required by, or under this Act. 
(3) All persons appointed under sub-section (1) shall be deemed 
to be public servants within the meaning of section 21 of Indian Penal 
Code, 1860 {Aet RLY of 1360), 
f4) The State Government by notification in the Official Gazette, 
constitute a Tribunal te be called the Tripura Purchase Tax Tribunal. 
The Tribunal shall consist of such ramlber of members as the State 
Giyerminent may think to appoint and where it consists of two or 
more mointhers, one of them shall be appointed as {he Chairman 
there +f,
(5) The qualifications, conditions of serviee and tenure of the 
members constituting the Tribune] shall be such as may be prescribed. 
(8} No decision or action of the Tribunel shail be called in 
question merely on the ground of any vacaney in the Tribunal. 
{7} The functions of the Tribunal may be discharged by any 
of the members silting either singly or in Beneh or of two or more 
members, as may be determined by the Chairman. Tf the members 
of a Bench are divided, the decision chell be the decision of the 
majority, if there he a majority. But if the members are equally 
divided, they shall state the point or points on whieh they differ, 
and the case shall he referred by the Chairman of the Tribunal for 
hearing on sach point or paints to one more of the members of the 
Tribunzt and such peint or poitrts shall be decided arrording to the 
majority of the members of the Tribunal who heard the case including 
those who first hear] it: 
Provided that if at any time the Tribunal consists of only to 
members, the decision af the Tribunal shall he that of the Chairman 
in such cases. 
5, Registration (1) No dealer shall, while being Hable to pay tax 
under the provisions of this Act, carry on business as a dealer unless 
he has been registered apd possesces a certificate of registration, 
(2) Every dealer required by sub-section (1) to be registered 
shall apply fer registration to the Commissioner in the preserthed 
manner, and obtain a certificate of registration. 
(3) On receipt of an application uncer sub-section (2), the 
Commissioner shall, if he ig satisfied after such encuiry as may he 
de.me? necessary thet the apolication is in erder, register the 
applicant. 
(4) The Commissioner may, in add'tim to taking any other 
action wander the provisions of this act, require any dealer who, in 
hig opinion, is Isble to registration hut hus inta made an anplication 
in this behalf, ta apply for reyistretion and vrericter him. The 
Commissioner shall revister a dealer -vho fails to apply for registra 
tion within « specified time: 
Provided that uo attion under this sub-secfion shell be taken 
unless the Commissioner has given notier to the deeler of his inten- 
tien so to do and hes allowed ¢ reascnable opportunity of being 
hevird, 
ih} The Commissioner may repister any dealer who has been 
econviewed urder ceitie) 20 er Hag peid corepositian money urvler 
section 29 in wespert ul any contravention of sub-section (1) of this 
Section,
i . 
(6) Registration made under sub-section (4) or sub-section (5) 
shall take effect as if these had been made on the dealer's application 
under sub-section (2). 
& Certifeate of registration:—(1} A dealer registererl under 
section & shall he ranted 2 certidcate of registration im such form as 
may be preseribed : 
Teovided thot the Commissioner may, for good and sufficient 
teasgons, demand frem a dealer who has boon registered or a fiom who 
bis applied for cesiiration under section $42) or a person who has 
been required fu tot himself registered under section 5(4), reasunable. 
sceuriiy for prop cp parment of the tax: 
Provided further that such dealer, firm or person shall he given 
an opportunity te present his or their cane to the Cormmissioner before 
any arzount is Tealised as security, 
(2) The Commissioner may, on pelition or otherwise, cancel at 
any time amy ecrtifieate of registration 17 he is satisfied that 
in} the business in respect af ehich the eeriificate was 
issned has been discontinued or transferred, or 
fi the liahility to pay tex im respect of guch business as 
eeased wider thir Aet. 
7. Belums: (1) Every registered dealer shall furnish such 
return: Gc; iatable gowls gurehased by him in such form of such 
period, b; euch dite and to such authority as may be preverthed.   
2) In ease of any other dealer wha, in the opinion of the 
Comm ‘sioner, i. ligiie to pay tax for any return period ar part 
thereof, the C ammmissioner may serve at any time within three years 
ot the expiry ef the return period a notice in the preseribed form 
upon him requizing him ta furni.h a return of taxable vunds pur- 
eheseg and such desler shalt (he1mupon furnish the return within 
the rerlel and to the authority mentioned in the notice, 
(3) lf any dealer discovers any omission or other error in ary 
return furmished by him, he may furnish a revised Tefurn al any 
time before ascensment is made on the origins] return: 
Provided) dheat no return submitted umder this section shall be 
valid cuviess id ig yecompanied by a tressury receipt shuwing payment 
of the tax due as provided in suh-section (2) or sub-section (3), as 
the case may be af section 20. 
$ Acgaxsraent—(1) Hf the Commissioner & satisfied that a return 
furnished by, 2 Ceaier under section 7 in respect of anv cqarter 1s 
correct aul cetablete, he shall, by an order in writing assess the 
dealer and determine the tax payable by him on the hasis of such 
return, 
 
(2) If the Commissioner is not satisfied that a return furnished under section T is correct and complete, he shall serve en the dealer 
@ notice, requiring him, on the date and the hour and place specified therein, cither to attend in person or te produce or cause to be produced any evidence on which he may rely in support of his return, 
(2) On the day specified in the notice, under sub-section (2) or as soon afterwards as may be, the Commissioner after hearings such evidence as the dealer may pratiues and such other evidence ns the Commissioner may require, shall, by an order m writiig. aieces the dealer and determine the tax payable by him on the hasis of such assesment. 
ff) Ifa dealer fails io make a yeturn as required ley sub section (1) or sub-section (2) of section 7, as the case may be, or having made the retorn, fails to eumply with all the terms af the notlec issued under subrsection (2) of this section, the Cammissione: snall, by an order in writing, assess to ¢he best of his judgement ihe dealer, and determine the tax payable by him on the basi: of such assess_ meni: 
  
Provided that before making the assessment, the Conenissioncr may allow the desler suck further tune as he thinks St ia make the return or to comply with the terms of the notice issued under sib- section (2) of this section. 
9%. Cancellation of assessment—Where a deales, mu the case of an ahscssment completed under sub-seetion (4) af © -ction §, satisfies the Commissioner within one month from the date of issuc of a notice of demand as hereinafter provided, that he was prevented by sufficient cause fram making the return required by section JF ox that he did net receive the notice issued under: ub-section (2) of section T or sub-geetion (2) of section 8 or that he fat sat a reason- able opportunity to camply, or was prevented Latoat isiont  enne from varaplying with the terms of the notice, the C mmicsoner in: ¥ eancell the asse.stnent and make a fresh assessnu ct in aceon dance with the provisions of sertion 4, 
10. Assessment im cases of evasion and «sc ype--~ {JT} If in 
conteyuenee af iifarmation caming intu his posce. joa the Comin in ectomtr is sotlefied that oor dawuble stonde char: dled. tex hod (SCapl  ESReSSMeNt mn anv reir period or have be ande: assess, <L, he moy, at any tae within eight coars of the « or ef the netic poniod, serve on the dealer liable to pay dax in neg oc als ach fou is B notices, requiriig hua ta furnish vithin such moleds aa may ie mentions! in the ievties, a return of tamab!s Seat) Bure saced sacl may proce? to assess or reines; the dealer apd ihe provisions of this Act shall, so far may be, apply accord:gly : 
       
     
    
Provided that the tax shall be charged at the rate at which it 
would ordinarily have been charged, had there been no escape or 
under-assessment, 
{2} The Commissioner may authorise any person appointed 
ander section 4 to ansist him in investigating any case or points in a 
casa at amy stage and to make a report thereon to the Commissioner 
or any prescribed authority in respect of all or amy of the asgesaments 
made in relation to the case in order fe prevent the evasion of tax. 
After considering the report of the investigating efficer the Cormi- 
ssioner may proceed to take action under sub-section (1) besides 
iniliating any other action under this Act aguinst the dealer 
concerned, 
ll. Hectification of assexzment—(l) ihe authority which made 
an asscastmeni or passed an order on appeal cr revision in respect 
thereet may, at any time within three years from the date of sich 
assessment or order and of hu uwn imetion rectify any such mistake 
apparent fram the record af in+ case and shall, within the itke period, 
dealer : 
Provided that no such re:tilication shall be made having the 
effect of enhancing the asses.ment unless the authority concerned 
has given notice to the devler of its intention so to do and has 
allowed him a reasonable opp: rtunity of heing heard. 
(2) Where any such rictification has the effect af reducing 
the assessment, a refund shall be due to the dealer. 
(3) Where amy such reetification has the cffeet of enhancing 
the assessmnent, a notice of demand shall be issued for the sum 
payable, 
19 Penalty for nom-suvecission of return and evasion of Tax 
(1) Lf the Coramissioner, in the course of any proceeding under 
thig Act, is satisfied chat cuy dealer-— 
(a} hag. without reasonable cause, failed to furnish the returzi 
which he war requir:d to furnish under section 7 or section 10 or has, 
without reasonable cause, fatled to furnish it within the time allowed 
and in the manner required, or 
(b) has, witheut reasonable cause, failed to comply with 2 
notice under sub-cec ition (2) of section #; or 
fe) hag concerled the particulars of taxable goods purehased 
or deliberate.y furzished imaceurate particulars of such purchase 
or 
(2) has evaled in any way the Hability to pay tax, he may 
direct that sch deai = shall pay by way of penalty, in addition to the 
tax payable by him, : sum net cxeceding onc and halt of that amount 
but whieh shall mot be less than 10% of that amount.
(2) Ne order under sub-section (1) shall be made unless the dealer has heen heard or has been #iven a reasonable opportunity of being heard. 
{@] The penalty parable under ¢his section shall be paid by auch dale as may be specified in ¢ko notice of demand aml, where na such date is specified, {f shall be paid within thirty days of the service of the erties. 
     
13. Assesteent aot te hor pre ecutions er penalties— 
Any sssessment made ander this Act shall be without prejudice <0 aG¥ Prosecution or penalty instituted or imposed under the pra- visions of this Act, 
ld. Tax of deceased payable by reprencmtative. 
(1) Where deale: dies aftor assessment but before payment of the tax, his exccutur, adincaictrator ar other legal representative shall be Hable du pag, out of the cstate of dhe deeoused, in the extent to whieh it is capable af mieling the charge, the tax assesand as peyable by such dealer. 
2) Where a dealer dies wrthout buvmg furnished the return required by section 7 or 1G or after having furnished the return but before aasessment, ihe Commissiuner may preceed to make an Sesushmen, and delermine the jax payable by the deceased : and for this purpose he muy require the esceutar, administrator or order legal representative, ag the case. may be, of the deeeszsccd to morfpem ail or any of the obligations whieh he night, under the provisions of this Act. have require the deceased to perform. The tax thus deter- mined siali be vavable by the executor, admiiistrater or other legal representative of the deceased, to the extent to which the estate of the deceased is capable of meeting the charge. 
15. Tax when payable by transferee—When the business or stock of a registered dealer passes on 1o any Porson or persons whether by sale, inherilance, gift, possessions or otherwise, the liability to pay aly tax payable in respect af any purchase of taxable goods and remaining unpaid at the time of such Passing on shall be jointly and severally ca ile dealer end such bersen of persons shall, within #0 days of Such passing on, apply for registration under cection 5. 
16. Assessment of dealers likely to transfer assets to avoid tax: 
(1) Noiwithstanding anyihing contained in thie Act cf i appernrs to the Conimissioner during any current return period that any dealer is likely to change, sell, transi, disp se of or otherwise part with any of his assels with a vec tu AVI payment of any lability 
 
10 
under the provisions of this Act the purchases of taxable goods af 
such desler for the period from the cxpiry of the previous return 
Period to the date when the Commussioner commences procemiings 
cunder this section shail be chargeable to tax in that period. 
(2) For the purpose of making an assessment under subsection (1), 
the Commissioner may serve a notice upon such dealer requiring 
him to furnish, within such period as may be specified in the notice, 
a return in the manner and form in which a return wider section 7 is 
furnished. 
17. Liability of Agent of non-residents—Where the business in 
respect of which tax is payable under this Act is owned by 2 non- 
tesident person, the tax shall be levied upon and reeoverahle from 
the agent of such non-resident person in like manner and to the same 
extent as it would be Jeviable upon and recoverable Tram the owner 
if he was resident in the State and tonducting the business therein, 
and #1] the provisions of this Act shall apply accordingly. 
1§. Liability of discontineed firm or association. Where the business 
carried on by a firm or an association of persons, other than a 
Company as defined in the Indian Companies Act, 1956 (Act 1 of 
1956), and in respect of which tax is payable under this Act, is 
discontinued or the association of persons is dissolved. the tax shall 
be levied upon and recovered fram, Kuntly and severally, every 
person who, at the time of such discontinuance or dissolutian, was 4 
partner of such firm or Membér of such associatiun: and all the 
provisions of this Act shall apply accordingly. 
19. Notice of damand—When any tax or penalty om other clues is or 
are payable in consequence of any oder passed under in pursuance 
of this Act the Commissioner shall serve upon the person liahle to 
pay such tax or penalty or other dues a notice of demand in the 
prescribed form specifying the sur so payable. 
20. Tax when payable—(1} Tax payable under this Act shall be 
paid in the manner hereinafter provided. 
(2) Before any registered dealer furnishes the return required 
under sub-section (1} of section 7, he shall, In the Preseribed manner, 
pay into a Government Treasury the full amount of tax due from 
him under this Act on the basis of such return, and shall furnish 
along with the return a receipt from such treasury showing payment 
of such tam. : , 
(3) Where a revised return is submitted by a registered dealer 
under sub-section (3) of section 7, and if the revised return shows a 
frester amount of tax to be clue than was payable on the basis of the 
original return, the dealer shall pay the execss amount of tax in the 
manner provided in sub-section (2) and shali furnish along with
uh 
{4} The amount of tax due under the provision of this Act :— 
(3) in excess of payment already made under sub-sectlons (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 oo such date is specified, it shall be paid within thirty 
daya from the date of service of the notice. 
21. Interest payable by dealer—(1} If any dealer does not pay 
inte a Chivernment Treasury the full amount of tax payable by him 
under this Act by the due date simple interest at the rate of fifteen 
Ber centum per anmium from the first day of the month next fellow- 
ing the said date shali be payable by him on the arount by which 
the tux paid, if any, by the due date falls short of the tax payable. 
(2] Where on making assessment, the Commissioner finds that 
a dealer has not maintained the atcount bocks properly and thereby 
he has sitppressed the purchase of goods in any period, the Commi- 
ssiomer may direct him to pay interest as pres¢ribed in sub- 
section {1}. Tf the amount of tax payable under the Act has been 
reduced in appeal or revision, the interest may be calenlated on 
the reduced amount. 
(3) If any registered dealer does not pay info the Government 
Treasury the amount of tax within the date as provided in sub- 
section {4} of section 20 er any instalment of the tax within the 
extended date as per proviso to sub-section (1) of Section 2% of the 
Act. interest as provided in sub-settion (1) shall be payahle fram 
the first day of the month next following the said date. by the 
dealer upon the amount by which the tax if any paid falis short of 
the amount of tax payable under the Act. 
(1) iz the amount of tax paid within the prescribed date is not 
less than ninety per eent of the tax as finally assesserl, no interest 
as provided for in sub-section (1) of this Section shall be levied. 
22, (ther dues when payable—Any dues, other than the 
aineinl of tax, payable under this Act shall be paid by the person 
conterned hy 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 irom the date of the service of the notice. 
23. Mede of recovery—(1) Hf the demand in respect of any dues 
nner this Act is not paid on or before the date specifled as afore- 
said the: dealer shall be deemed to be in default: 
Provicerl that the Commissioner may, in respect of any parti- 
cular desler and for reasons to be recorded in writing extend the 
date of paynmient of the dues or allow such desler to pay the same 
hy instatments and in that case the dealer shall not be deemed to 
tre ini cl fault.
12 
(2) Where a dealer is in defait, the Commissioner may, in his 
diserefion, direct hat, in addition ta the amount duc, @ sum not 
exceeding that amount shall be recovered fram the <defaulter by 
way af penalty. 
(3) Where 2 dealer is in default, the Corumissioner may order 
that the amount duc shall be reenverable as an arrear of land 
revenue and may preceetl to realise lhe amount duc as such. 
24. Refunds—{1) The Commissioner shall, in the prescribed 
manner, refund to a dealer any sien paid by such dealer in excess 
of the sum due from hin wider this Act, either by cach payment 
or at ihe option of the dewicr by cet eff against the sum dic from 
him in respect of any other period, 
(2) If a refund not being a refund under the second proviso to 
sub-section (1) of section 2 is not made within ninety dave af such 
refund being due, the Siote Government shall pay io such dealer 
simile interest at the rate of six per centum rer ami on the 
amount refundable, : 
(8: Refond ander this 3:i hu? he deemed to be duce — 
  
fa) in euses where the tax assessed as Beot reduce an appeal or 
revision, from the dute of che order of the appellate or revisional 
authority comes to the novels i the auacssing authoriiy j and 
   
  
   
    
fh in other casos, on the date an application for refimd is made 
by the party claiming the refund. 
45. Wemilssion—The fiiate ifovernmeni, for cocd ome sufficient 
reasemes te be recorded in owriting, may renut the whole ot part of the 
ermount of the tax ur penal; payatle in rerpest of any peried by any 
registered dealer. 
   
26, Offences end penalties—-‘or person who--- 
(13 while being lable t: poy fex oider the provisions af this 
Act fails to register hirsself as a dealer aq requires ley section 
55 or 
    Leal 
{3) fails, without reasonable c:ie, ta submit in due time any 
return ag reduired by or under the provisions of this Act or submits 
a false return; or 
  
(3) fails, when required by or weder the provisiois of the Act, 
te keep accounts and reeords of pur bases of taxable goods > or 
(4) fails, when reamiced by ar ueder the pt: ns of this Act, 
to produce any accoumis, evidence cr dectuments or to furnish ary 
informaiian : or 
   
  
if) knowing): pioduees inom et accounts, registers ar docu 
Hielig ul Knowingly furnishes ineurrect information. or 
a
kt 
13 
{6) fradulently or wiifuily evedes the payment of any tax due 
under this Act, or conceals his Lobility to such fax: ot 
{7) fails to pay within the tine allowed, any ian asaecsw] or any 
penalty levied on him: or 
(8) fails or negleets jo camply with any requirement made of hint 
under the provisions of this Act: or 
(S} prevents or obstruela uvneetiow or entre be any Officer 
active wider the provicions af this Acts or 
UO) prevents or obstructs one Offeer-in charge ef a check post 
or bartier from omekint any entry or inspectina of pani or tater- 
copling, defamning of searchin any vebiele, biat or ship carrying 
taxable foods: or 
(1T) acts in contravention of any of the poovisions of the Act, or 
rines made theretander ; 
Fhalk, oa eanvietion before a Turdieial Magistrate, amd in adelifion 
fa any vax or poTalty or bath that may be due trem hins, be punish- 
able with imprisonment whiel niay enon to rit menthe er with 
fing net cxeeeding ane thomsen pepees oar with Indh cad .hen the 
offence ‘s continuing one with a dai; Ene toi ence Siig ricaees 
during the period of the continuance of the arfence, 
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aT. False strtement im declaration—Whaever meted a state. 
ment moa verification or declaration in morieetion with aay proecad 
ings under this Act which is fale. amiwhith he other ‘now. or 
believes to he false oc claes nef betlevo te ds trae sell en coviee 
tion, before a Magistrate, be prnichabte fe eprsobr ant 
which may extend to six months ar wit Jiiel omy oetend 
tooene inousand rupers or 
      
        
        
    
    
2d. Cormizance of offence. -{1) No eeurt  statl 
of any <-dfence under thig Act, or mreter the 11 
except with (he previous sanction ef ihe Comm 
inferior ta that of a Magistrate .! the 
offence, 
Te Pern ranee 
S rade Theoveuteler 
Hosen, ane) pp Ceogirt 
chal tey aay such 
      
   
(2) Notwithstanding anything contained in the Code of Criminal 
Procedure, tof (Aet No, 2 of 1984). all offenees punishable unter 
this Aci shall he cognizable and bailabije. 
a0, Compasition of offencer-- {1} subject to such comdition: as 
mity be preseribed. diay Chemie somes qaay. ether? fe fare on ater 
institution of crimioal proceeding ; vider this Aet aemeot fiona the 
revion who bos comm tied or i seataply oruepecterd oop Ba, ‘ut 
tamimitind am uence wieder this et oer tip ortrhes miowle Phe. ame! «ry, 
by way af composition of such eleuce 
  
 
i4 
al where the offence consists of the failure to pay, or the 
evasion of any tax recoverable under this Act, in addition to the tax 
BO recoverabie a sum of money not exeeeding one thousand rupecs or 
double the amount of the tax recoverable, whichever is greater ; 
and 
b) in any other case a sum of money net cxceeding one thou- 
sand rupees in addition to the tax recoverable. 
(2) On payinent of such sum as may be determine?’ by the 
Commissioner under sub-section {1}, no further proceedings shail be 
taken apsinst the person concerned in respect of the same offence. 
sh Sfsinienance and preservation of accounts. —-Fvery  regis- 
tered desler ‘or other dealer on whom a notice has heen served to 
furnish returns under sub-section (2) of section 7 shall keep a true 
account of ihe taxable goods purchased by him or purchased and 
despatched hy hin as the case may be, and if the accounts main- 
tained in the ordinary course do not, in the opinion of the Comanissioncr, 
enable him to apply a proper check on the returns furnished under the 
provisions of this Act, he may, by a motice in wiiting require such dealer 
to keep such accounts Gneluding records of purchases) m such form as be 
muy, subject to anything that may be prescribed, direct. 
31. Information to be furnished regarding changes of business :— 
(1) If any registered dealer 
a} sells or otherwise transfers or disposes of his business or any 
part thereof; or 
by discontinues his business or changes place of business or opens 
anew place of business; or 
c} changes the name or mature of Is business he shali within such 
period as may be prescribed, inform the presenbed authority accordingly. 
(2) Where any dealer ag aforesaid dies, his successor or legal re- 
préesentitive shail furnish the information in the like manner. 
32. Computation of the period of limitation—In computing the period 
of Imitation prescribed fur an appeal or revision, the day on which the 
order complained of was made and the time requisite for obtaining a copy 
of such order, shall be excluded. 
33, Service of notiee—A notice or requisition under this Act may be 
sctved on lie person therein named, either by registered post or in the 
manner i which a summons issued by a Court under the Code of Civil 
Procedure, [OOK {Act 5 of [S08) is served, 
j4. Power ta order production of accounts and gower of entry and 
inspection--(1) Subject to such conditions and restriction as may be pres- 
cvibed, the Commissioner may, for the purpese of this Act, require any 
dealer to produce beture him any accounts or ducuments, and to furnish
is 
any information relating to the stacks of taxable goods of, or purchases 
and despatches of taxable goods by the dealer. 
(2) All accounts, registérs and other documents relating to the stocks of taxable goods of, or purchases of taxable goods by any dealer, the taxable goods in his possession and his offices, shops, godowns, vessels and 
vehicles shall, at ail reasonable times, be open to inspection by the Commi- 
ssiomer. 
(3) Ii the Commissioner has rcason to suspect that any dealer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing, scize such accounts, registers or documents of the dealer as may be necessary, and shall grant a Tegeipt for the same, and shall retain the same only for so long as may be neceyaty for the 
Purposes of this Act. 
(4) The Commussioner may, for the purposes of sub-section (2) ur sub-section (3), enter and search any such place as is mentioned in sub- 
section (2) on the authority of a search warrant issued by a Magistrate, 
(3) The provisions of section 100 of the Cade of Criminal Procedure, 1973 (Act No. 2 of 1974, shall, so far as may be applicable to searches under sub-section (4, 
35. Power to call for information—The Commissioner nay, for the Purposes of this Act— 
(1) require any firm or association of sie Hindu un-diviled or joint family to furnish him with a statement of the names aml addresses of the members of the firm or association of the names and addresses of the tnanager and members of the family, as the case may be ; 
(2) Tequire any person whom he has reason to believe ta he truster, guardian, marager or agent to furnish him with a staterient of the name: of the persons with their addresses for or af whom, he s a trustee, giai- dian, memager or agent: or 
(4) Tequire any persons whom he hag reason to In ieve to have ck. patched taxable goods to any place outside the State tc furnish him wih a statemennof the names of persons with their address. ty whoin bo has despatched the taxable souds with quaniity thereat, 
3%. Power to take evidence om oath efe—The ( @lan sioner shall, fur the purposes of this Act, have the same Powers as are vested ita Court under the Code of Civil Procedure, 1908 (Att ¥ of 180) chon Urying a sut, ia respect of the following matters: 
{0} enforcing the attendanes of any JRTSON and exan uwung hin un ea h OT aiiimaiion :
16 
(2) cotupelling the praduction of documents ; 
3) issuing conimisshins for fhe cxamination of witnense. 3; and any 
sue proceeding before the Commissioner shall be deemed to be a ‘Judicial 
provecdiag’ within thy meaning of sections 14 and 228 and for the pur- 
Jena of section 196 0; the Indian Penal Code 1560 (Act XLV of L860} 
3%. rection of check posi—i]) ‘The State Government may, by 
NoOWUasalien, set up ard erect, in such manner as may prescribed, check 
pera utd herriers at amy place in ihe State wilh a view te prevent the 
uvaston of tax payable under this Act. 
(2) bvery person transporting tuxabie poods shall, at any creck post 
or barvier set up and erected in accordance with sub-section (1) if so require, 
shail, Tagke a curtect and complete declaration of the taxable soods so 
transported in carch Furm and ia aati mauner as way be prescribed. 
  
(4) Fhe Offieceticharge of tin ¢heek post or barrier may, for the 
puree ob wasdyving Limaie tie dhe pentrdons af sub-seetion (2) ate not 
cundiavencd, and svijet lo such scaiiietiow as may be presevihed, intercept, 
detain und search any vehichke oc boat or ship or any othet conveyance 
which may be sunpested of being u.cd tol voutravening such provisions, 
(4) The Offver-in-Ctlarec of the Check post oc barrier or any other 
Qlbeer, wink may be authozisid vy the Stale Giovernmert in his behalf 
May for the purpose of verifylags whether taxubk gouds are being transport- 
led ia contravention of the provesion of sub-tection (2) of section 37 and 
subject Lo vtsttetiuns as may be wecycriled seize any taxable goods which, 
hg has reason to believe, arc bein: duno|ntedt in contravention of the provi- 
stons Of sulesection (2+ together with any .oatainer or other materials for 
the macamiz of tinable goods, 
38. Bar on suits in Civil c‘ourts and indeninity--Nu suit shail be 
brausht in any Crd) Court to cat aude or modify any assessment mude or 
erder passed und r thy pros. sane of dhis Act, and no procecution, suit or 
(other procyrding shall liv aainst any Officer of the Government for amy- 
thing done in suod faith o. intended to be done under this Act or the mules 
Thaile thercunicr. 
  
39, Decpation of Cosiumisioner’s power—The Commircdoner may, 
subject to sten conditions and restrictions as may be prescribed, delegate 
by notification in the Mficial Gazette, any of his powers under this Aci to 
any PETSON epjoinivd uinler section 4 to assist him, 
40, Apocai—i]) Any desier egurieved by an order passed under thi: 
Act by any person appointed ander sertion 4 to assit the Commissioner, 
but not belig an ohn pewsed ander this Section, may, within thirty days 
from the date af seryice of such order, appeal te a prescribed authority 
against such order: 
 
a 
i? 
Provided that no appeal against an order of assessment of penalty shafl 
he ¢fieriained by the said authority unless he is satisfied that the amount 
Qf tax assessed ot penalty levied, if not otherwise directed by him, has 
heen paid: 
Provided further that the authoriiy before whom the appeal is field 
may admit it after the expiration of thirty days, if such, authority is 
salislicd that fer reasons beyond the contrel of the appellant or for any 
other sufficient cause, it could not be feld within time, 
(2) Every appeal under subsection (1) shall be presented in the pres- 
eribed farm and shalt be verified in the prescribed manner. 
(3) The appellate authority shall fix a day and place for hearing of 
the appeal, and may from time to time adiourn the hearmg and make 
or cause to be made, such further enquiry as may be deemed necessary. 
(4) In disposing a: an appeal under sub-section (1) the appellate autho- 
rily may: -- ; j 
{a} confirm, reduce, enhance or annul the assessment ; or 
(hb) set aside the assessment and direct a fresh assessment after 
SUCH enquiry ay may be ordered 5 of 
(e} confirm, reduce or amnul the order of penalty. 
41. Revision by Commissioner—{1} The Commissioner may call for 
und examine the record of any proceeding under this Act, and if he consi- 
ders that any order passed therein by any person appointed under 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 opportuiity of being heard 
and after making or causing to be made sugh enquiry as ue deems necessary, 
pass such orders thereon as the cifcumsiances of the case justify inelcd- 
ing an order enhancing or modifving the assessment or cuncelling the assess- 
Tent and directing a fresh assessment, 
(2) In the casc of any order not being an order te vhich sub-section 
{!) appligs, passed by any person appointed under seci.m 4 to assist him, 
the Commissioner may of his own motion and in the case of am omer 
pawed under section 40 algo on petition by a dealer fer revision, call tor 
the reeurd af any proceeding under this Act. in which amy such order has 
bern passed and may make such enquiry or cause such enquiry to be made, 
anal subject to the provisions of this Act, may pass such order thereon, not 
beitig un order prejudicial to the dealer, a3 he thinks At; 
Brovkled that lke Commissioner, may dispense with ihe enquiry requir 
vd ta be made under this sub-section if he, for reasoias ta be recorded, 
cunuiders such enquiry to be unnecessary: l = a 
 
18 
Provided further that no petition fer revision by dealer shall be 
admittel by the Cormmissiancr unless he is setisfted that the amount of 
tax ussessed or penalty levied, if nat ofherwhe directed by him, has been 
paid. 
(3) In the case of a petition fer revision under sub-section (2) by a 
dealer, the petition must be made within miacty dave from the date on 
which the order in question was commuiticated to him or the date on which 
he otherwise cume, to know of it, whlehever ip caelicr: 
Provided that the Commissioner before vivem tli petition is filed may 
adniit it after the exniration of the period af ninety days if he is satisfied 
that for reasons bexond the control of the petitioner ar far any other suffi- 
cient reuse, it could not be fick] within time 
(4) The Commissioner shall not revi an arder under section 42 or 
(a} where the order is perdine ar appeal waler section 43) or 
{h} where an appeal againel the ordea ties amide sretion 4 and the 
dlealir fas net waived his risiit al such poco] on petition by a dealer 
under tub-section &2. 
42. Appeal to the Tribunal (1) Any deeler agerieved by an order 
passed in eppeal under section 40 or passed in revision under sub-section (1) 
Of sectlan 41 may appeal to the Tribunal nitidin sinty davs of the date on 
which such order is communicated io him. 
(7) The Tribunal may adento un apoeal aller tee canimdian of te sixiv 
dave recerreal to in sabeclion (if i i. cactivfied that for reawiny beyond 
the contre] of the eapellant of for any ellicr suificient cause tt could net 
be fi¢ld within time. 
  
(3) An appeal ta the Teitunal shall be tn the preserined team and hall 
be veriied in the prescribed manner, and shall be acompanied by a fee 
of twenty five rupees. 
{4) The Tribunal may, after siving both partics to the apmeal a cease 
nable oppertunity af Deing heard 
fi) continm reduce, enhance or annul the assgcimes: of the ponaliy 
or Both ; ar 
(Hp set asite the asscusmient ac ihe nena. o¢ beth. and clirvet 
the assessing autherity to yess a fresh oider after such further iyjainy acs 
may be directed; or 
(1) pass such other orders as it may think fit, 
(5) Every order passed by the Fribunal under suheseetion (4) shall he 
Py 
 
19 
cammunicated by it to the dealer, the authnrity against whose order the appeal was prelorred and the Commissioner of ‘Taxes. 
43. Power to make rales—f]) The State Cravermment may, subject to the condition of previous publication, make rules for cartying out the pur- puses of this At, 
(7) In particular and without prejudice te the renerality of the fore- going pewer, such rules may provide for all or any Of the following matters, nalrie ly 
(ai tie classes of officers appointed for the purpose of enforceing the provisious of his Act, und their duties « 
(h) the procedure to be followed and the forms to be adopted in Ireceedines under this Act: 
fet the interval: at which, and the munner in which the tax under this Act shall he payable -: 
(a) the cates by which and the authority to which returns shall be furnished ; 
(c} the manner in which refunds shall be made : 
(13 the classes of and the authority for determination and settle meat of disputes; 
(2) the fees for appeals and revisions, supply of certified copies of Orders and other miutiers ¢ aye 
fh} any other matter which is required to be or may be prescribed. 
(3) in making any rule the State Government Tay dircet that a breach ihercal suiall be punihuble with fine not excecding one thousand Tupres, atid when the offence is 4 continuing one, with a daily fine not exceeding fifty rupees during the cuntinnanee of the uifency, 
(4) Fyery rule made under this Section shall be laid, 23 soon as may be after it is minde, before the Tripura Lerislative Assembly while it is in session fur a total period of fourtecy days which may be comprised in one SELON OF IN bwo stiecessive sessions, and if, before the expiry of the session mowhich it is so dei or the sesdeny immicdiately following the Thpura eo Awemtbly upree tm mekina any modification ia the rele or the wembly agice that she rule shonld not be made, the rule shall thereafter heve eflect aly in wach modified form or be of no eittet, as the cave may bes so however, that any such modification or anmulrent shall be withowr peejudier to the validity of anything previously dlonme umiier that recke. 
         
 
20 
44, Power to remove difficulties -Tf any difficulty ali.es in siving elfcet 
to the provisions of this Act, the State Giavernment mid}, a3 uccaslotl may 
require, by orders, do anything not incansrtcnd with lie provisions of thi 
Act, as appear to them te be necewury ar capedient fur removing the difli- 
culty. 
SCHEDULE 
(Vide section 7(14) 
No. Description of goods 
I

Excerpt shown. Open the full act in Lexace.

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