LBT Bare Rules 2013 (v1)

Local Body Tax Bare Rules 2013 (Version1)

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(The Page Numbers as appearing on the embedded viewer)
ContentsPg No
Rule 1 – Short Title8
Rule 2 – Definitions8
Rule 3 – The limits of turnover for registration.9
Rule 4 – Calculating the limit of turnover for liability for registration.10
Rule 5 – Special provision regarding liability to pay local body tax in certain cases11
Rule 6 – Liability of firm.13
Rule7 – Commission agent etc., liable to pay local body tax on account of principal14
Rule 8 – Applicability of the provisions of rules to persons liable to pay local body tax under rule 514
Rule 9 – Registration.15
Rule 10 - Grant of Certificate of Registration.17
Rule 11 – Additional copies of Certificate of Registration, etc.18
Rule 12 – Non-transferability of certificate of registration.19
Rule 13 – Exhibition of Certificate of Registration.19
Rule 14 – Information to be furnished regarding changes in business, etc.19
Rule 15 – Production of Certificate of Registration, etc.20
Rule 16 – Certificate of Registration to continue in certain circumstances.20
Rule 17 – Cancellation of Certificate of Registration.22
Rule 18 – Dealer to declare the name of manager of business.24
Rule 19 – Dealers to maintain certain registers.24
Rule 20 – Presumption and burden of proof25
Rule 21 – Certificate to be issued by the selling dealer in certain cases.25
Rule 22 – Particulars to be specified in bill, invoice or cash memorandum.26
Rule 23 – Notification of Schedule A and determination of rates of local body tax in respect of the commodities enumerated therein.26
Rule 24 – Tariff value to be fixed in certain cases.27
Rule 25 – Determination of fair market price.27
Rule 27 – Lump sum Payment of Local Body Tax.28
Rule 28 – Exemption in certain cases.32
Rule 29 – Submission of Returns.34
Rule 30 – Dealers to furnish security in certain cases35
Rule 31 – Determination of disputed questions36
Rule 32 – Refund of local body tax in case of export36
Rule 33 – Assessment of local body tax.38
Rule 34 – Reassessment40
Rule 35 – Rectification of mistakes40
Rule 36 – Appeals41
Rule 37 – Hearing42
Rule 38 – Supply of copy of order to the appellant and to the officer concerned.43
Rule 39 – Rounding off the local body tax.43
Rule 40 – Payment of local body tax43
Rule 41 – Continuation of certain recovery proceedings44
Rule 42 – Special mode ofrecovery45
Rule 43 – Provisional attachment to protect revenue46
Rule 44 – Refund of excess local body tax payment47
Rule 45 – Power to withhold refund in certain cases48
Rule 46 – Payment of composition money in lieu of local body tax48
Rule 47 – Notice for production of documents, etc.49
Rule 48 – Imposition of penalty and interest in certain cases49
Rule 49 – Imposition of penalty for contravention of certain provisions52
Rule 50 – Power to collect statistics53
Rule 5154
Rule 52 – Disclosure of information required under rule 50 and failure to furnish information or return under that rule55
Rule 53 – Publication and disclosure of information respecting dealers and other persons in public interest56
Rule 54 – Appearances before any authority in proceedings57

Adi Publication 3