Himalayan Times (1954)

May 30, 1954

Seven

In a State where there is a system
of payments due being made quarterly
on admitted amo'unts, it will be open
to the State to call upon the non-resi-
dent dealers also to make Buoh payments.

(ii) While carrying out their cheok
for the purpose of the annual assessment
of their own tax on eaoh dealer,
the Sales Tax Authorities of the State
of the dealer's residence will verify the
fact of export of articles as entered in
his books to the State of destination.

The assessment of the outside dealers
shall be done by the Sales Tax Autho-
rities of the taxing State.

The Sales Tax authorities of the
taxing State will examine the accounts
of the non resident dealers at the head-
quarters of the Sales Tax Officer con-
cerned in the State of the dealer's resi-
dence, wherever they consider this nece-
ssary before making the assessment on
the dealer.

(iii) As regards appeals and revisons,
the following arrangements will be made:
So far as the final appeal and excercise
of revisional jurisdiction are concerned,
these are in most State vested in the
Cential authority at State headquarters.
Iherefore, appeals to this authority will
have to be heard at the authority's
normal headquarters

The earlier appeals will be heard at
the request of the dealer at one or more
central places iu the State of the dealer's
residence.

(iv) Tax due from non-resident deal-
lers may be made payable by crossed
cheques, postal orders or demand drafts,
and treasury challaus' need not be
insisted upon.

(v) In order to ensure against ,bogus'
or faked declarations being furnished
by registered dealers of the taxing State
to the non-resident dealers, the Sales
Tax Authorities of the taxing State shall

issue serially numbered and duly authen-
ticated forms of declaration, in tripli-
cate, to their registered dealers.

(vi) The returns to be submitted by
the non resident dealer to a taxing State
as laid down in item (i) above (as well
bb other correspondence with him) should
be receivable and be dealt with at a
single address in the taxing State. '

(vii) As regards the criterion for re-
gistration of a non resident dealers to be
adopted by different taxing States, this
is left to the discretion of the taxing
States concerned.

From a practical point of view, of
course any criterion that brings under re-
gistration by taxing States a non-resident
dealers not already registered in his
State of residence might creat adminis-
trative difficulties for the taxing State
inasmuch as the other State' would not
be able to furnish information is respect
of such dealers since he would be outside
their invigilation. ,.

(viiij The legal liability of the non-
resident dealer to submission of acoounts,
appearance, etc., within the consuming
State would remain; the States adopting
this system have however, agreed
that this liability will not be enforced
against the dealer unless be is found to
have persistently defaulted iu submission
of returns or behaved in a fraudulent
manner." 4

Prrgs Notes explaining the arrange-
ments made by different States have
been released by them already.

As regards the date for commencing
the. levy of tax on inter.State trade^ it
has been agreed in principle that although
such tax may be legally recoverable from
January 26, 1950, it should not be re-
covered now retrospectively for the pe-
riod before the date of the Supreme

(Continued on p»ge 8)