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State of Chattisgarh - Section

Section 95 in The Chhattisgarh Vanijyik Kar Niyam, 1995

95. Declaration to be furnished by certain registered dealers under Section 44.

(1)Every registered dealer eligible to file a declaration under section 44 shall file such declaration in form 74 before the appropriate Commercial Tax Officer. Such declaration shall be accompanied by a copy of challan in proof of the payment of fee in accordance with the provisions of sub-rule (2).
(2)[ The fee required to be paid by a registered dealer under the provisions of sub-section (2) of Section 44 shall be as under:
(i) Upto the turnover of Five lacs Rs. twenty Nil
(ii) Turnover exceeding five lacs Rs. twenty Rs. 1000 + 0.025% of the amount by which five lacs the yearlyturnover exceeds Rs. twenty]
[[Sub-rule (2) substituted by Notification No.8. dated 9.2.99 w.e.f. 9.2.99. Earlier to substitution it read as under:
(2)The fee required to be paid by a registered dealer under the provisions of sub-section (2) of Section 44 shall be as under:Where the yearly turnover:
(i)Exceeds Rs. one lac but does not exceed Rs. five lacs - Rs. 500
(ii)Exceeds Rs five lacs but does not exceed Rs. ten lacs - Rs 1000
(iii)Exceeds Rs. ten lacs but does not exceed Rs. twenty lacs - Rs.2000
(iv)Exceeds Rs. twenty lacs but does not exceed Rs. thirty lacs - Rs.3000
(v)Exceeds Rs. thirty lacs but does not exceed Rs. forty lacs - Rs.4000
Sub-rule (2) again substituted by Notification No.16. dated 23.02.2002. Earlier to substitution it read as under:
(2)The fee required to be paid by a registered dealer under the provisions of sub-section (2) of Section 44 shall be as under:
(i)upto the turnover of Rs. 20 lacs - 0.05% of the amount of turnover.
(ii)Turnover exceeding Rs. 20 lacs - Rs. 1000 + 0.025% of the amount by which the yearly turnover exceeds Rs. twenty lacs.]]
(3)The declaration in Form 74 shall -
(i)Be signed by the proprietor of the business or in the case of a firm or a partnership by a partner or a Director of the firm or in the case of Hindu undivided family business by the manager or karta of Hindu undivided family or in the case of a Company incorporated under the Companies Act, 1956 (No.1 of 1956), or any other law for the time being in force by the Principal Officer managing the business or in the case of a Society, Club or Association by the President or Secretary responsible for the management of such Society, Club or Association and in the case of a registered dealer who resides outside the State but who has place of business in the State by a Manager or Agent, and
(ii)Either be filed in person before the appropriate Commercial Tax Officer by the registered dealer or his agent duly authorised under sub-section (1) of Section 31, or sent to him by registered post.