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CHAPTER
IV
Declaration
of Head Office by Dealers, Submission of Returns, Assessment and
Reassessment
of Tax and Imposition of Penalty
15.
Declaration of place of
business by dealers. section 2(1)(z).
(1)
Where a dealer has within the State more than one place of business (hereinafter
referred to as the branches) he shall declare one such branch as the head office
of the business for the purpose of this rule, from where he is conducting bulk
of his sales and purchases, and shall intimate the same to all the assessing
authorities, within whose jurisdiction such branches are situated together with
the situation thereof within thirty days of opening of such branches:
Provided
that where a dealer is a manufacturer or carries on mining and has within the
State more than one branches of business, the branch in the district where the
process of manufacturing or mining, as the case may be, is undertaken shall be
declared as head office:
Provided
further that where a dealer is a manufacturer or carries on mining and has
within the State more than one branches, where the process of manufacturing or
mining is undertaken, the branch in the district where main process of
manufacturing or mining is undertaken shall be declared as head office:
(2)
Notwithstanding anything contained in sub-rule (1) a dealer may, with the
permission of the Commissioner, declare a place in the State where he keeps his
books of account and consolidates accounts of all his branches as head office.
(3)
In a case falling under this rule, if the dealer fails to declare one of the
branches to be the head office or declares a branch as head office, which is not
consistent with the provisions of this rule, the Commissioner may declare one of
such branches to be the head office for the purpose of this rule.
(4)
All applications, returns or statements prescribed under the Act or these rules
shall be submitted in respect of all the branches jointly by the head office to
the appropriate assessing authority.
(5)
The turnover for the whole business shall be the aggregate of the turnover of
all the branches.
(6)
The person in charge of each branch shall, at all reasonable times, on demand by
the circle assessing authority, furnish the name and address of the head office
and intimate whether or not his branch’s returns of turnover have been
despatched to such office.
(7)
In the case of a dealer referred to in sub-rule (1) or (2), ¾
(a)
all applications, including application for the grant of certificate shall be
made, and all returns of turnover, which shall include the turnover of all such
places of business, shall be submitted, by the person in charge of the head
office; and (b) all notices and orders, required or permitted by the Act or
these rules to be issued to or served on any dealer shall be issued to and
served on the person in charge of the head office.
(8)
A notice or order, issued to, or served on, the person in charge of such head
office, shall be deemed to have been issued to or served on, all branches of the
dealer concerned.
(9)
Notwithstanding anything to the contrary contained in this rule, the
Commissioner may, on application, allow any dealer to obtain separate
registration certificate(s) for one or more of his branches and such dealer
shall after registration certificates are issued to him separately for head
office and the branches shall be deemed to be an independent dealer in respect
of each of such branch and head office but inter se transfer of goods between
one branch or head office and other shall not be a sale and for the purpose of
liability to pay tax the dealer shall be treated as one person notwithstanding
that the returns have been filed and the assessments have been made separately
in respect of each such branch and head office.
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