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A.P.TAX ON ENTRY OF MOTOR VEHICLES INTO LOCAL AREAS RULES, 2001.
[ G.O.Ms.No.395,Revenue (CT.II),14th June,2001.]
In exercise of the powers conferred by Section 30 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Ordinance, 2001 (A.P. Act No.1 of 2001), the Governor of Andhra Pradesh hereby makes the following Rules.
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1. Short Title and commencement
 
  1. These rules may be called the Andhra Pradesh Tax on Entry of Goods into Local Areas Rules, 2001.
  2. They shall be deemed to have come into force with effect on and from the 2nd May,2001.
2. Definitions
 
  1. In these Rules, unless the context otherwise requires --
    1. `Form` means a form appended to these rules.
    2. `Government Treasury` means a Treasury or sub-treasury of the Government.
    3. "General sales Tax Rules" means the Andhra Pradesh General sales tax Rules,1957.
    4. `Month` means a calendar month.
    5. 'Ordinance' means the Andhra Pradesh Tax on Entry of goods into Local Areas Ordinance,2001.
    6. `Section` means a section of the Ordinance.

  2. Words and expressions used but not defined, in these rules shall have the same meaning respectively assigned to them in the Ordinance.
3. Returns
 
  1. Every Importer other than those falling under sub-rule (6),who is liable to pay tax under Section 3 of the Ordinance shall submit, the assessing authority on or before the 20th of every month, a return in Form M1 in duplicate showing the total and net value of the goods for the preceding month, along with the remittance receipt from the Government Treasury or a crossed demand draft in favour of the assessing authority for the full payment of tax payable for the month to which the return relates.

  2. In the case of an importer under sub-rule (1), having more than one place of business in the local areas, all returns prescribed by these rules shall be submitted by the principal place of business and such returns shall show the total value of the goods of all the places of his business in all the Local Areas.

  3. The returns so filed shall provisionally be accepted subject to the provisions of sub-rules (4) and (5).

  4. Where any importer fails to submit the return on or before the prescribed date in that behalf or if the return submitted appears to be incorrect or incomplete the assessing authority shall after following the procedure prescribed in General Sales Tax Rules determine the value of the goods to the best of the judgement and provisionally assess the tax or taxes payable for the month and shall serve upon the dealer a notice in Form D1 and the importer shall pay the sum demanded within the time and in the manner specified in the notice.

  5. Where any importer submits a return without a Government Treasury receipt or crossed demand draft for the full amount of the tax payable the assessing authority shall and shall serve upon the dealer a notice in Form D1 for the tax due and the importer shall pay the sum demanded within the time specified in the notice.

  6. (a) An importer other than a dealer shall file a return in Form M2 along with the proof of payment of tax due thereon before the authority, specified in sub clause(II) of clause (a) of sub-section (1) of section 2 of the Ordinance within fifteen days from the date of entry of such goods into a local area , where at the goods are brought into the state other than through a Check post and immediately, where the goods are brought through a Checkpost

Explanation
  1. Where an importer brings the goods in a goods vehicle, the return in Form M2 shall be filled by the importer or the person incharge of the goods vehicle before the officer in charge of the first check post in the State through which the goods vehicle or otherwise without touching any check post in the State ,the importer shall file the return in FormM2 before the Commercial Tax Officer , having ju risdication over the area in which the importer ordinarily resides.
  2. Tax due thereon shall be paid by tendering a challan or a demand draft or by cash.
  3. If such authority is satisfied that return filed is correct and complete , he shall pass an order in Form M3 and a copy therefore shall be communicated to the importer.
  4. If the return filed in Form M2 does not appear to be correct and complete the designated authority shall determine the purchase value of goods and tax to be paid thereon and serve on the importer a notice in Form M4 and the importer shall pay the sum demanded within the time and in the manner specified in the notice.
4. Assessment
 
  1. After the close of the year for which returns have been submitted by an importer, who is a dealer under Rule 3 or in the course of the year, where an importer has discontinued business, the assessing authority shall if he is satisfied after such scrutiny of the accounts and making such enquiry as he considers necessary that the returns filed are correct and complete, finally assess in a single order on the basis of the return, the tax payable for the year to which the return relate.

  2. Where any importer fails to submit return or returns before the date prescribed in that behalf or if any return or returns submitted by him appears to incorrect or incomplete to the assessing authority , the assessing authority shall after giving the dealer an opportunity ,determine the purchase value of goods vehicles to the best of his judgement and finally assess in a single order the tax or taxes payable.

  3. If on final assessment under sub-rule (1) or sub-rule (2), any tax is found to be due from the importer after deducting the tax or taxes paid by him towards the provisional assessment made under Rule 3, the assessing authority shall serve on the importer a notice in Form D2, and the dealer shall pay the sum demanded in the notice therein. If, however, any refund of tax, is found to be due to the dealer, the assessing authority shall serve on him a notice in Form R.

5. Application of general Sales tax Act
  For the purpose of making final assessment, reassessment , rectification and revision under the Ordinance , the relevant provisions contained in the Andhra Pradesh General Sales Tax Act , shall apply.
6. Accounts
 
  1. Every importer who is a dealer in the notified goods and who is liable to pay tax under the Ordinance shall keep and maintain a true and correct account prmptly , in any of the languages specified in the English Schedule of the Constitution of India , or in English language showing : (I) the value of the notified goods bought him;
  2. names and addresses of each of the person from whom the goods were purchased and supported by a bill or delivery note issued by the seller; and
  3. the descriptive and quantitative particulars of the goods . In case ,they are not bought but received in the place of business , the names and addresses of the owners of the goods supported by necessary vouchers and the circumstances under which they are received or kept. (2) An Importer not being a dealer who is in possession of documents such as purchase invoice, delivery challan , way bill etc . , in respect of the goods be brought into local area shall be accounted .
7. Notice of Penalty and Demand
 
  1. The forms relating to summons , appeals , revisions etc . , prescribed under the General Sales Tax Rules shall apply mutatis mutandis for the relevant purposes .
  2. The notice of Penalty and demand shall be in Form-P .
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