Compulsory issue of tax invoice, invoice, casa memo or bill.
64. (1) Subject to the first proviso to sub-section (3) of section 16 and first proviso to sub-section (4) of section 18, if a registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, 1[sells any goods ], he shall issue in the prescribed manner, to the purchaser a serially numbered tax invoice as referred to in clause (48) of section 2, signed and dated by him or his regular employee, showing such particulars as may prescribed, and he shall also keep the counterfoil or duplicate of such tax invoice, duly signed and dated: Provided that were registration certificate of a registered dealer has been cancelled by the appropriate authority from the particular date, or where the application for registration of a dealer as referred to above is rejected from a particular date, any tax invoice issued by such dealer shall be treated as an invoice instead of pay tax invoice from that date.
2 [Provided further that a registered dealer or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, may, at his option, issue in the prescribed manner a serially numbered invoice or bill or cash memorandum, signed and dated by him or his regular employee, showing such particulars as may be prescribed, in respect of sales of goods by him to any dealer, not being a dealer registered under the Act, or to a casual dealer or to the Government or to any person, and such registered dealer shall keep the counterfoil or duplicateof such invoice or bill or cash memorandum, duly signed and dated by him orhis regular employee.]
(2) If a dealer to whom sub-section (1) does not apply and who has become liable to pay tax under any provision of his Act sells any goods to any person, he shall issue in the prescribed manner to the purchaser a serially numbered invoice or cash memorandum or bill, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such invoice, cash memorandum or bill, duly signed and dated.
(3) If a dealer to whom sub-section (1) or sub-section (2) does not apply, sells any goods exceeding one hundred rupees in value in any one transaction to any person, he shall issue to the purchaser a serially numbered invoice or cash memorandum or bill, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such invoice, cash memorandum or bill, duly signed and dated: Provided that if the State Government is of the opinion that the requirement under the section shall cause hardship to a certain class of classes of dealers included in sub-section (3), and that such requirement should, subject to fulfilment by any class of classes of dealers of certain conditions and restrictions to be imposed to ensure that there is no edition of tax, be dispensed with, it may prescribe by rules such class of classes of dealers, and such conditions and restrictions subject to which the requirement of the section in respect of such class of classes of dealers shall be dispensed with.
(4) (a) Notwithstanding anything contained elsewhere in the Act, if the Commissioner, on an application made in the prescribed manner, by a registered dealer and after making such enquiries as he may consider necessary, is satisfied that a dealer is not in a position to furnish the tax invoice referred to in sub-section (1) of section 64 on account of the loss of such tax invoice for reasons beyond his control, the Commissioner may, by an order in writing exempt such dealer from furnishing such tax invoice, subject to such conditions as may be prescribed and to such further conditions, if any, as may be specified by the Commissioner in the order.
(b) Any order passed by the Commissioner under clause (a) shall be final.
[ 1. Substituted by S. 6 (15) (a) of W.B. Act XIII of 2005 w.e.f. 1.4.2005 for "sells any goods to any person".
2. Inserted by S. 6(15)(b) of W.B. Act XIII of 2005 w.e.f. 1.4.2005. ] |