(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
(SALES TAX)
S.R.O. 339(I)/2002.— In exercise of the powers conferred by
section 50 of the Sales Tax Act, 1990, read with sections 15, 16,17,18, 21 and
28 thereof, the Central Board of Revenue is pleased to direct that the following
further amendments shall be made in the Registration, Voluntary Registration and
De-Registration Rules, 1996, namely:
In
the aforesaid Rules,
(1) in the preamble, the figure and comma “18,” shall be omitted;
(2)
in rule 3, in clause (b), for full stop, at the end,
a colon shall be substituted and thereafter the following proviso shall
be added, namely:
“Provided that a sole
proprietor or partnership firm, having a single manufacturing unit, whose
business premises and manufacturing unit are located in different areas, shall
apply to the Collector of the area in whose jurisdiction his manufacturing unit
is located.”;
(3)
after rule 5, the following new rule shall be added, namely:-
“6. Transfer of registration. (1) The Board may, subject to such conditions, limitations and restrictions as it may deem fit to impose, on its own motion or otherwise, by notification in the official Gazette, transfer the registration of a registered person from the jurisdiction of one Collector to another Collector or, as the case may be, to the Director General of Large Taxpayers Unit.
(2)
On transfer of registration,-
(a)
all the records and liabilities relating to such registered person shall
be transferred to the Collector or, as the case may be, to the Director General
of Large Taxpayers Unit to whose jurisdiction the registration is so transferred
; and
(b)
the Collector, or as the case
may be, the Director General of Large Taxpayers Unit, in whose jurisdiction the
registration is so transferred shall, notwithstanding the actions already taken,
being taken or otherwise pending immediately before the transfer in respect of
such registered person under any of the provisions of the Act or the rules made
thereunder in the Collectorate from where his registration has been transferred,
exercise jurisdiction over such person in the manner as if he always had such
jurisdiction.
(3)
The Collector or, as the case may be, the Director General of Large
Taxpayers Unit, to whose jurisdiction the registration of a person is
transferred shall, after such enquiry as he may deem fit, issue a new
certificate of registration in lieu of the previous certificate and such new
certificate shall contain a reference to the previous certificate of
registration.
(4) The registration transferred under this rule shall be cancelled in the computer database of the Collectorate wherefrom such registration is transferred and entry shall be made showing the date of such cancellation, new address and new registration number of the registered person and corresponding cross-entries shall be made in the computer database of the Collectorate or, as the case may be, Large Taxpayers Unit to whom the registration has been transferred.”.
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[C.No.1/4-STB/2002]
(SYED TANVIR AHMAD)
Secretary (Sales Tax Budget)