DEMO|

The Jharkhand Value Added Tax Rules, 2006
CHAPTER IX : SURVEY, INSPECTION, ESTABLISHMENT OF CHECK POSTS AND TRANSPORTATION OF GOODS

Body 45. Information to be furnished and records to be maintained by persons engaged in the Business of Transporting Goods, C&F Agents etc and enrolment of Transporter, Goods Carrier or Transporting Agents or Courier agency/ Company, amendment and cancellation of Certificate of Enrolment and penalty for failure to apply for enrolment

(1) Every person required by sub-section (1) of Section 73 to furnish information shall, within one month of the appointed date, furnish the following certificate to the concerned circle in-charge of every circle within whose jurisdiction his place of business is located:

Certificate

To

Circle In-charge ______________ Circle

Certified that the business operations of M/s______________________ (Name and style of the person/firm furnishing the certificate) are conducted at the following places:

Sl No Complete address of the place of business Name and address of the owner of the premises mentioned in column (2)
(1) (2) (3)

Further certified that the above information are true and correct to the best of my knowledge and belief and that no place has been omitted from the above list and that I am authorised to sign this certificate.

Place Signature
Date Designation of the person signing the certificate

(2) If any change takes place in any of the particulars mentioned in the certificate furnished under sub-rule (1), a fresh certificate, incorporating such changes, shall be furnished to the authority specified in sub-rule (1) within seven days of such change.

(3) For the purpose of sub-section (2) of Section 73, any clearing, forwarding or booking agent or a person engaged in the business of transporting goods shall maintain a register in Form JVAT 511.

(4) For the purpose of Section 62, any clearing, forwarding or booking Agent, or any Agent, or Principal thereof in relation to such Agent, or a Person engaged in the business of Transporting goods, shall provide such information, accounts and documents as may be required by the Prescribed Authority to carry out the purposes of this Section.

(5) A transporter, carrier or transporting agent or courier agency/company operating his transport business in Jharkhand having more places or additional places or branches of business than one, situated in different circles in the state shall make an application in Form JVAT 127 for a certificate of enrollment under sub-section (1)(b) of Section-73 to the Registering Authority where his principal place of business is situated within thirty days from the date of commencement of such transport business in Jharkhand, or within thirty days of implementation of this subrule or within such period as may be allowed by the said Authority for reasons to his satisfaction. The in-charge of the circle after his due verification and recommendation shall forward such application to the commissioner within thirty days, and the commissioner or the officer Authorised in this behalf, on being satisfied shall dispose of such application and grant permission to get him enrolled in the circle as specified in his application.

(6) When the registering authority is satisfied that the transporter, carrier or transporting agent or courier company has furnished all the requisite information in the application under Sub Rule 3 and that the application is in order, he shall enrol such transporter, carrier or transporting agent or courier agency/ company and issue in favour of him a Certificate of Enrolment in Form No.- JVAT 128 under sub- section (1)(b) of Section 73.

Provided that the registering Authority shall also furnish the transporter, carrier or transporting agent or courier agency/company a certified copy of the certificate of enrolment for every other place of business and warehouse specified therein.

(7) The certificate of enrolment issued to a transporter, carrier or transporting agent or courier agency/company shall be kept and displayed at a conspicuous place of his business or warehouse to which it relates.

(8) When there is a change in the constitution of business of a transporter, carrier or transporting agent or courier agency/company and that requires an amendment in the certificate of enrolment, the holder of such certificate of enrolment issued under Sub Rule (6), shall make an application for this purpose within thirty days to the registering authority along with the copy of the original certificate of enrolment and evidence supporting such change and the registering authority may, if he is satisfied that the application is in order, make such amendments in the certificate of enrolment as may be deemed necessary.

(9) Any transporter, carrier or transporting agent or courier agency/company may, upon an application, obtain from the registering authority, on payment of a fee of one hundred rupees, a duplicate copy of any certificate of enrolment which has been issued to him under sub-Rule (6) and which has been lost, destroyed or defaced.

(10) If the transporter, carrier or transporting agent or courier agency/company discontinues his transporting business, he shall make an application to the registering authority, together with the copy of the original certificate of enrolment and evidence supporting such discontinuance, within thirty days of date of such discontinuance and if the authority is satisfied upon enquiry that such contention is correct, he shall, within thirty days of the date of receipt of such application, cancel the certificate of enrolment.

(11) When the registering authority is satisfied that the transporter, carrier or transporting agent or courier company discontinues his business or ceases to exist at his place of business, he shall, after giving the transporter, carrier or transporting agent or courier company, as the case may be, an opportunity of being heard, cancel the certificate of enrolment, with effect from the date of such discontinuation or ceasing of his business.

(12) (i) Where it appears to the registering authority that a transporter, carrier or transporting agent or courier company is liable to pay penalty under sub-section (1) (c) of section 73 for his failure to make application of enrolment, he shall serve a notice upon such transporter, carrier or transporting agent or courier company directing him to appear in person or through his agent on the date and at time and place specified in such notice and show cause as to why penalty shall not be imposed on him.

(ii) The registering authority shall fix a date for hearing ordinarily not less than fifteen days from the date of issue of such notice.

(iii) The registering authority, after hearing the transporter, carrier or transporting agent or courier company as the case may be, by an order in writing, impose such amount of penalty as he deems fit and proper and shall serve a notice of demand in Form JVAT 300 upon such transporter, carrier or transporting agent or courier agency/company directing him to pay the amount of penalty so imposed specifying the date, not less than thirty days after the service of the notice, by which the payment shall be made and the date by which the receipted challan proving such payment shall be produced before such authority.