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Chapter XVI: Liability to pay in certain cases
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Case
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Person liable to pay any amount due
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85
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Transfer of business in any manner
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Transferor
& transferee jointly & severally, wholly or to the extent of such
transfer, up to time of transfer
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86
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Agent supplies or receives taxable goods
on behalf of principal
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Agent
& principal jointly & severally
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90
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Firm
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Firm &
its partners, jointly & severally except that retired partner shall be
liable only up to date of retirement if date is intimated to the Commissioner
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91
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Business
is carried on by guardian,
trustee or agent of a minor or
incapacitated person
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Guardian,
trustee or agent
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92
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Estate of
person owning business is under the control of Court of Wards, the
Administrator General, the official Trustee, receiver or manager appointed
under order of a court
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The Court
of Wards, the Administrator General, the official Trustee, receiver or manager
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93
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Person who
carries on a business dies
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If
business is continued after death by any person, then such person, otherwise
legal representative
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Partition of property of a HUF or AOP
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Each
member jointly & severally, up to partition
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Dissolution of firm
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Every
partner jointly & severally up to dissolution
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Termination of guardianship or trust
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Ward or
the beneficiary of trust, up to termination
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94
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Discontinuation of business of firm,
AOP or HUF
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Every
partner or member jointly & severally, up discontinuance
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Change in the constitution of a firm
or AOP
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The
partners or members jointly & severally before its reconstitution
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The amount due is to be paid by above mentioned persons even
if liability is determined at a later date.
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87
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If on
amalgamation or merger in pursuance of an
order, companies involved have supplied or received any supplies to or from
each other during date of effect of order to date of order, then such supply
shall be included in the turnover or receipt of the respective companies.
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88 & 89
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►
Liquidator of company shall give intimation of his appointment to the Commissioner
within 30 days after the appointment.
►
If any amount due from
a private company for any period cannot be recovered, every director during
such period shall, jointly & severally, be liable for such amount (except
where the private company is later converted into a public company) unless he
proves that non-recovery cannot be attributed to any gross neglect,
misfeasance or breach of duty on his part in relation to the affairs of the
company.
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Chapter XVII: Advance ruling
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97
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An application may be made for advance ruling, stating question on which ruling is sought, which shall be in respect of:
◆
Classification of any
supplies
◆
Applicability of a
notification
◆
Determination of time,
value of supply & liability to pay tax
◆
Admissibility of ITC
◆
Whether applicant is
required to be registered
◆
Whether any particular
thing done by the applicant results in supply
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