The Himachal Pradesh Value Added Tax Act, 2005

Section 1

:

Short title, extent and commencement 

Section 2

:

Definitions

Section 3

:

Taxing authorities

Section 4

:

Incidence of taxation

Section 5

:

Liability of a dealer registered under the Central Sales Act, 1956. (74 of 1956)

Section 6

:

Levy of tax

Section 7

:

Levy of presumptive tax

Section 8

:

Levy of purchase tax on certain goods in certain circumstances

Section 9

:

Tax free goods

Section 10

:

Power to amend Schedules

Section 11

:

Input tax credit

Section 12

:

Net tax payable

Section 13

:

Burden of proof

Section 14

:

Registration of dealers

Section 15

:

Security from certain class of dealers

Section 16

:

Payment of TAX and returns

Section 17

:

Tax deduction from the bills or invoices of the works contractors

Section 18

:

Declaration and certificates to be filed alongwith returns

Section 19

:

Payment of interest

Section 20

:

Prohibition against COLLECTION of tax in certain cases

Section 21

:

Assessment of tax

Section 22

:

Assessment of a casual dealer

Section 23

:

Re-assessment of tax

Section 24

:

Period of limitation for completion of assessment or re- assessment not to apply in certain cases

Section 25

:

Tax and penalty recoverable as arrears of land revenue

Section 26

:

Tax, penalty and interest to be first charge on property

Section 27

:

Special mode of recovery

Section 28

:

Refund

Section 29

:

Accounts

Section 30

:

Tax Invoice, retail invoice etc

Section 31

:

Issue of credit notes and debit notes

Section 32

:

Production and Inspection of books, documents and Accounts

Section 33

:

Power of survey

Section 34

:

Establishment of check posts or barriers and inspection of goods in transit

Section 35

:

Registration and submission of returns by carrier of goods, agent of transport Companies

Section 36

:

Assessee etc. permitted to attend through authorised agent

Section 37

:

Power to call for information from Banking Companies etc

Section 38

:

Delegation of powers

Section 39

:

Transfer of business

Section 40

:

Liability on stock in certain cases

Section 41

:

Liability to pay tax of a partitioned Hindu family dissolved firm etc

Section 42

:

Liability of legal heirs to pay tax

Section 43

:

Bar of certain proceedings

Section 44

:

Tribunal

Section 45

:

Appeal

Section 46

:

Revision

Section 47

:

Rectification of mistakes

Section 48

:

Revision to High Court

Section 49

:

Power of authorities to take evidence on oath etc. (45 of 1860)

Section 50

:

Offences and penalties

Section 51

:

Compounding of offences

Section 52

:

Cognisance of offences

Section 53

:

Directors of defaulting companies to be liable to pay tax etc

Section 54

:

Disposal of certain property

Section 55

:

Indemnity

Section 56

:

Returns etc to be Confidential. (1 of 1872) (45 of 1860)

Section 57

:

Persons appointed to be public servants

Section 58

:

Provision in case of inter-State trade etc

Section 59

:

Power to seek assistance from police or other officers

Section 60

:

Scrutiny of returns

Section 61

:

Inspection of tax records

Section 62

:

Transitional provisions

Section 63

:

Power to make rules

Section 64

:

Repeal and Savings

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