The Rest of the 1975 Act

Why this chapter is here

MU's Module II topic is registration under this Act, and registration is section 5. The Act has forty-one sections.

The house rule is that the syllabus decides the shape and the depth, and the Act decides the boundary: after the syllabus is covered, the remaining parts of the Act are covered too, briefly, so that nothing the examiner can lawfully ask is missing.

This Act is short enough for that to be done properly. The sections already taught are 1 to 5 in the chapter on the levy and the two on the certificates, 6 to 11A and 17 in the chapter on returns and recovery, and 27A with Schedule I in the chapter on the Schedule and the exemptions. What follows is everything else.

The authorities

Section 12, authorities for implementation of the Act. The State Government appoints a Commissioner and such other officers as it thinks fit for carrying out the purposes of the Act, and they exercise the powers conferred on them subject to the Commissioner's superintendence.

Section 12A, determination of certain disputed questions. Where a question arises as to whether a person is liable to pay tax, or as to the rate at which he is liable, it may be determined by the prescribed authority on an application. This is the provision to use when the class of a business under Schedule I is genuinely doubtful, rather than guessing and being penalised later.

Section 26, power to delegate. The Commissioner may delegate his powers, subject to conditions and restrictions.

Section 22, power to transfer proceedings. The Commissioner may transfer proceedings from one officer to another, after giving the parties a hearing.

Correcting and challenging

Section 13, appeal. Against an order under section 5, 6, 7, 9, 10, 15 or 16, to the Deputy Commissioner where the order was made by a prescribed authority or an officer subordinate to him, and as the section otherwise provides.

Section 14, revision. An order passed in appeal under section 13 may be revised on an application.

Section 15, rectification of mistakes. Any authority may, of its own motion or on an application, rectify a mistake apparent on the record.

Section 25, bar to proceedings. No suit lies in a civil court to set aside or modify any assessment, order or decision made under the Act, and no prosecution, suit or other proceeding lies against any officer for anything done in good faith.

Read 13, 14, 15 and 25 together and the picture is complete: the Act supplies its own remedies and shuts the civil court out.

Books, inspection and evidence

Section 16, accounts. Where the Commissioner is satisfied that the books of account and other documents kept are not adequate, he may direct the person to keep such accounts as he specifies.