The Bombay Sales Tax Rules, 1959

 


Chapter V : Payment of Tax, Penalty, Amount Forfeited, Composition Money 1 [bst1]  [,lumpsum in lieu of tax or determination of taxable turnover of sales of residential hotels, charging composite sum for lodging and boarding]

 

 

 

R.29.Time for payment--

2 [bst2]  [(1)Every dealer 3 [bst3]  [***] required to furnish a 4 [bst4]  [return whether monthly, 5 [bst5]  [quarterly] annual or for any other period either exceeding or not exceeding a year, shall, on or before the date prescribed for submission of such return, pay into Government Treasury 6 [bst6]  [the tax due from him the period covered by such return and interest or penalty], if any, payable by him under sec. 36 or as the case may be, lump sum payable 7 [bst7]  [under sub-rule (5) of rule 31-A] 8 [bst8]  [***] to the assessing authority.]

9 [bst9]  [***]

(2)10 [bst10]  [***]

(3)11 [bst11]  [***]

(4)12 [bst12]  [***]

(5)Subject to the provisions of sub-rule (1) and (2) where a Government Department or office is liable to pay tax under the Act, the Officer authorised by the Government in respect of such Department or the Officer in charge of such office, as the case may be, shall as soon as may be convenient but on or before the date prescribed for submission of the returns, pay the amount of the tax, if any, recovered by him from the buyers, into the Government Treasury.

13 [bst13]  [(6)Any sum determined by way of composition of an offence in accordance with section 69 shall, within the time stated in the order determining such composition, be paid--

(i) in the Government treasury, if such sum exceeds rupees one hundred; and

(ii) in the Government treasury, or to any officer or an authority appointed under the Act, if such sum does not exceed rupees one hundred.

14 [bst14]  (7)[* * *]

(8)The person liable to pay any amount of fine imposed under sub-section (3) of section 53 shall pay it into Government Treasury before the date specified in the notice issued by the Commissioner in that behalf."

 

 

  [bst1] 1. These words were substituted for the words "or lumpsum in lieu of tax" by the B.S.T. (Third Amendment) Rules, 2000, dated 13th May 2000. (Refer Tr. Cir. No. 18-T of 2000, dated 22.5.2000).

 

  [bst2] 2. Substituted by GN. dated 25-6-1981.

 

  [bst3] 3. Deleted by GN. dated 6-10-1982.

 

  [bst4] 4. These words were substituted for the words "monthly quarterly and annual return" by GN. STR No. 1092/21/Taxation-1, dated 13-9-1990.

 

  [bst5] 5. The word "quarterly" was deleted by GN. dt. 22-9-95, w.e.f. 1-10-95 and again the word "quarterly" was inserted by the B.S.T. (Fourth Amendment) Rules, 2001, dated 9.8.2001

 

  [bst6] 6. These words "the tax due and payable according to such return and penalty" were substituted by G.N.F.D. STR-1087/CR-88/Taxation-1, dated 18-8-1987.

 

  [bst7] 7. These words were substituted for the words under sub-rule 2 of rule 31-A by GN. dt. 22-9-1995, w.e.f. 1-10-1995.

 

  [bst8] 8. These words were added by the B.S.T. (Fifth Amendment) Rules, 1997, dated 17-11-1997. (Refer Trade Circular No. 17T of 1997, dated 18-12-1997) and again deleted for words "and on or before such date submit a copy of the chalan meant for the assessing authority" by the Bombay Sales Tax (Amendment) Rules, 1998 dated 1-5-1998 w.e.f. 1-4-1998 (Refer T. Cr. No. 7-T of 1998 dated 5-5-1998).

 

  [bst9] 9. The 'Proviso' was deleted by GN. dated 22-9-1995, w.e.f. 1-10-1995.

 

  [bst10] 10. "Sub-Rule 2" was deleted by GN. dt. 22-9-95, w.e.f. 1-10-1995.

 

  [bst11] 11. 'Sub rule 3' was deleted by GN. dated 5-10-1982.

 

  [bst12] 12. "Sub-rule 4" was deleted by GN. dated 22-9-1995, w.e.f. 1-10-1995.

 

  [bst13] 13. Substituted for the following by GN. dt. 15-6-78, "(6) Any sum determined by way of composition of an offence in accordance with section 69 shall be paid into the Govt. Treasury within the time stated in the order determining such composition.

 

  [bst14] 14. 'Sub rule 7' was deleted by STR-1087/CR-88/Taxation-1, dt. 18-8-87.