State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

33. Validation and Exemption: - (1) An assessee who would have continued to be so liable to pay tax under the repealed Section, had this Act not come into force, shall be deemed to be a registered assessee for the purpose of this Act. (2) Notwithstanding anything contained elsewhere in this Act - (a) Any person appointed as the Commissioner, Joint Commissioner or Assistant Commissioner, or any person appointed to assist the Commissioner, under the repealed Act and continuing in the office immediately before the appointed day, shall on and from the appointed day, be deemed to have been appointed under this Act and shall continue in office as such. (b) Any assessee liable to furnish return under the repealed Act immediately before the appointed day shall notwithstanding that a period, in respect of which he is so liable to, furnish return, commences on and day before such appointment day and ends on any day after such appointed day, furnish such return in respect of tax payable on consumption or used of goods made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining part of the period which commences on such appointed day and pay tax due on such return for consumption or used of goods made on and from such appointed day in accordance with the provisions of this Act; (c) Any order delegating any power under the repealed Act or the rules made under by the Commissioner to any person appointed, by any designation, to assist him before the appointed day shall, on and from such appointed day, continue in force on the day immediately before such appointed day, on and from such appointed day, continue in force until the Commissioner amends, varies or rescinds such order after such appointed day under this Act; (d) Any assessee, who is no longer liable to pay tax under the repealed Act and whose account, registers or documents has been seized under the repealed Act, shall continue to be retained in accordance with provision of the repealed Act on or after appointed day; (e) All prescribed forms under the repealed Act or the rules made there under and continuing in the force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutates mutandis for the purpose for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notification, specify in this behalf; (f) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Act or the rules made thereunder in respect of any consumption or used of goods, before the appointed day shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such appointed day; (g) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of tax made before such appointed day or any application for refund, or for prescribed form, in respect of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed Act; (h) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act may on its or his own motion, review or revise any order passed before the appointed day in accordance with the provision of the repealed Act; (i) Any tax assessed or penalty imposed under the repealed Act in respect of consumption or used of goods made, or the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act.