Bombay Provincial Municipal Corporations (Cess on Entry of Goods) Rules, 1996
G. N. U. D. D. No. MCA. 1195/CR-58/95/UD 32/dated 12th April, 1996 (M.G. Pt. lA, P. 377)
In exercise of the powers conferred by sub-section (1) of section 456A of the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949). and of all other powers enabling in that behalf, the Government of Maharashtra hereby makes the following rules, the same having been previously published as required by sub-section (2) of the said section 456A namely.-
1. Short Title
These rules may be called the Bombay Provincial Municipal Corporations (Cess on Entry of Goods) Rules, 1996.
(1) In these rules, unless the context otherwise requires,-
(a) "Act" means the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);
(b) "Form" means a form appended to these rules;
(c) "Schedule A, Schedule B or as the case may be, Schedule C means the respective Schedule appended to the Act;-
(d) "section" means a section of the Act.
(2) The words and expressions used in these rules but not defined shall have the sanle meanings respectively assigned to them in the Act.
3. The limits of turnover for registration
The limits of turnover for registration shall be:-
(a) In case of a dealer, who is an importer, 'whose turnover of sales or turnover of purchases of goods specified in Schedule At during the year is not less than rupees 5,000. and the value of all the goods imported by him during. the year is not less than rupees 5,000, and the limit of turnover of sales or turnover of purchases is not less than rupees 75.000.
(b) In any other case including the case where a dealer has not become liable to pay cess under clause (a), and the turnover of purchases of goods specified in Schedule B is not less than rupees 5.000 and the limit of turnover of sales or turnover of purchases is not less than rupees 1,25,000.
4. Calculating the limits of turnover for liability for registration
(1) For the purposes of calculating the limits of turnover for liability for registration-
(a) except as otherwise expressly provided, the turnover of all sales, as the case may be, the turnover of all purchases shall be taken whether such sales or purchases are of goods taxable under these rules or not;
(b) the turnover shall include all sales and purchases made by a dealer on his own account, and also on behalf of principals mentioned in his accounts;
(c) in the case of an auctioneer, in addition to the turnover, if any, referred to in clauses (a) and (b) the turnover shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal if the price of such goods is received by him on behalf of his principal.
(2) Notwithstanding anything contained in any other Jaw for the time being in force, but subject to the provisions of this rule, a manager or agent, residing in the area of the City of a non-resident dealer or, as the case may be, non-resident dealers shall be liable for registration under these rules whether or not the non-resident dealer is or, as the case may be, non-resident dealers, are liable for registration under this rule, and a commission agent or any other agent by whatever name called and an auctioneer shall be liable for registration under this rule. whether or not the principal is a dealer and whether or not such principal is liable for registration under this rule.
5. Tariff values to be fixed in certain cases
If the Commissioner is satisfied that to prevent evasion of cess payable in respect of import of any goods specified in Schedule A. it is necessary or expedient so to do, then notwithstanding anything contained in these rules. he may, having regard to the trend of value of such or like-goods, by displaying such tariff on the notice board of the Corporation, fix, from time to time, tariff values for any such goods; and where any such tariff values are fixed, the levy of cess under these rules shall be with reference to such tariff value, and not with reference to the value shown in any documents in relation to such goods.
6. Determination of fair market price
(1) Where in the case of any goods imported in the limits of the City for consumption, use or sale therein, the Commissioner is, for any reason, of the opinion that the sale price or, as the case may be, the purchase price of such goods shown by a dealer, or by a person in respect of any transaction of sale, or as the case may be, purchase between related persons is less than the fair market price, then for the purpose of passing any order in any proceedings under these rules, the Commissioner may, after giving such dealer or such person a reasonable opportunity of being heard, determine the fair market price of such goods.
(2) Where any goods have been imported by any dealer or by any person into the limits of the City for consumption, use or sale therein and the sale price or, as the case may be, the purchase price is not ascertainable or where the goods have not been obtained by way of sale or purchase, then for the purpose of passing any order in any proceeding under these rules, the Commissioner may, after giving such dealer or, as the case may be, such person a reasonable opportunity of being heard, determine the fair market price of such goods.
7. Presumption and burden of proof
(1) If a registered dealer in, the area of the City has purchased any goods specified in Schedule A from any other registered dealer in the area of the City, then for the purpose of proving that he is not liable to pay cess in respect of such goods he may furnish to the Commissioner as and when required by the Commissioner' a certificate issued by the selling dealer as provided in rule 8. If the Commissioner, is satisfied, after making such inquiry as he may deem necessary, that the certificate furnished, is true and correct, he may at the time of, or at any time before, the assessment of cess payable by the dealer under these rules, make an order to that effect and thereupon it shall be deemed for the purposes of these rules that the first mentioned registered dealer is not liable to pay cess in respect of the aforesaid goods.
(2) Until the contrary is proved, where any goods specified in Schedule A are imported by a dealer or a person into the limits of the City it shall be presumed that the goods have been imported into the limits of the City for consumption, use or sale therein or are for transhipment thereof to any place outside the area of the City, as the case may be.
8. Certificate to be issued by the selling dealer in certain cases
Where a dealer who holds any goods in the area of the City sells the goods to any other dealer in the area of the City then the selling dealer shall issue to the purchasing dealer a bill, invoice or cash-memorandum containing a certificate in such a manner and specifying such details as prescribed by rule 9.
9. Particulars to be specified in bill, invoice or cash memorandum
Every dealer who is required to issue a bill, invoice or cash memorandum in respect of goods sold or supplied by him shall specify in the bill or cash memorandum issued by him, the full name and style of his business, the address of his place of business and number of his certificate of registration, and the particulars of the goods sold and the sale price thereof, and-
(a) where the bill invoice or cash memorandum is issued by a registered dealer, then the bill, invoice or cash memorandum shall contain a certificate as follows, namely:-
HI/We hereby certify that my/our registration certificate under these rules is in force on the date on which the sale of the goods specified in this bill/invoice/cash memorandum is made by me/us and, that the transaction of sale covered by this bill/invoice/cash memorandum has been effected by me/us in the course of my/our business."
(b) where the sale price is not less than Rs. 500, the dealer shall also enter in the bill, invoice or cash memorandum the full name and style of business of the buyer (if any) and his address and the number.of any certificate of registration held by him under these rules.
10. Commission agents, etc., liable to cess on account of principals
(1) Where a commission agent or any other agent, by whatever name called, or an auctioneer imports any goods on behalf of his principal into the limits of the City for consumption, use or sale therein, such commission agent, other agent, or as the case may be, the auctioneer and the principal shall both be jointly and severally, be liable to pay the cess on such goods.
(2) If the principal, on whose behalf the commission agent, any other agent or auctioneer has imported any goods into the limits of the City for consumption, use or sale therein, shows to the satisfaction of the Commissioner that the cess has been paid by his commission agent, other agent or auctioneer on such goods under sub-rule (1), the principal shall not be liable to pay cess again in respect of the same goods.
(3) Where a manager or agent of a non-resident dealer, imports any goods into the limits of the City for consumption, use or sale therein, then the non-resident dealer and the manager or agent residing in the City shall be jointly and severally liable to pay cess on such goods.
(4) If the non-resident dealer shows to the Commissioner that the cess has been paid by the manager or agent residing in tlle City, then the non-resident dealer shall not be liable to pay the cess again in respect of the same goods.
12. Liability of firm
Notwithstanding any contract to the contrary. where any firm is liable to pay cess under these rules, the firm and each of the partners of the firm shall be jointly and severally liable for such payment:
Provided that, where any such partner retires from the firm, he shall intimate the date of his retirement within sixty days thereof to the Commissioner...
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