Amendment status not verified — confirm the current text below against the official source.
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.