धारा 106 ·

Substituted by G.O.Ms.No.32, Revenue (C.T.II) Department, dated 15.10.2014. (2) If any difficulty arises in giving effect to the provisions of the Act (otherwise than in relation to the transition from the provisions of the corresponding Acts in force before the commencement of the Act), the Government may, by order make such provisions, not inconsistent with the purposes of the Act, as appear to it to be necessary or expedient for removing the difficulty. 77. The Commissioner may, from time to time, issue such orders, instructions and directions not inconsistent with the provisions of the Act or the rules made thereunder to his subordinate officers as he may deem fit, for the proper administration of the Act and such officers and all other persons employed in the enforcement of the Act, shall comply with such orders, instructions and directions: Sig and Instructions to Subordinate Officers. Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions. 78. (1) The Government may by notification, make rules to carry out the purposes of the Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for,- (a) all matters expressly required or allowed by the Act to be prescribed; (b) the manner of determination of the amount payable by the dealer in respect of,- (i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; Power to make rules. (ii) any delivery of goods on hire purchase or any system of payment by instalments; (iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (iv) any transfer of property in goods involved in lucky gift scheme; (c) the term of office, and the conditions of service, of the members of the Appellate Tribunal; de (d) the issue of registration to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of the Act; (e) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made; (f) the administration of the check posts set up and barriers erected under the Act and the regulation of the work therein; (g) the disposal of goods confiscated under the Act and of the proceeds thereof; (h) the issue of bills or tax invoices or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved; (i) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved; (j) the issue of delivery notes in respect of goods delivered, or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved; (k) the application of the provisions of the Code of Civil Procedure, 1908 to the extent specified in respect of applications, appeals and other proceedings under the Act; (I) securing that returns furnished or accounts or documents produced, or evidence of any kind given under the Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential; (m) the duties and powers of officers appointed for the purpose of enforcing the provisions of the Act; (n) the circumstances in which and the extent to which, fees paid in pursuance of section 33 may be refunded; (o) generally regulating the procedure to be followed and the forms to be adopted in proceedings under the Act; (p) the assessment and recovery of tax under the Act in respect of business which is discontinued or the ownership of which has changed or in respect of business of a deceased person; Central Act V of 1908. (q) the assessment and recovery of tax under the Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State; (r) the assessment and recovery of tax under the Act in respect of business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator-General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court. (3) Any rule under the Act, may be made so as to have retrospective effect. (4) In making a rule under sub-section (1) or (2), the Government may provide that a person guilty of a breach thereof, shall, on conviction by a Magistrate of the First Class, be liable to be punished with fine which may extend to Rs.2,000 (Rupees two thousand only). (5) Every rule made under the Act, shall immediately after it is made, be laid before the Legislature of the State if it is in session and, if it is not in session, in the session immediately following, for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiration of the session in which it is so laid or the session immediately following, the Legislature agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified have effect only in such modified form or shall stand annulled as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 79. (1) The Government may, by notification, alter, add to Power to amend or cancel any of the Schedules. Schedules. (2) Where a notification has been issued under sub-section (1) there shall, unless the notification is in the meantime rescinded, be introduced in the Legislature as soon as may be, but in any case during the next session of the Legislature following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation, as the case may be, of the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section (1) is issued when the Legislature is in session, such a Bill shall be introduced in the Legislature during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislature, the notification shall cease to have effect on the expiration of the said period of six months. (3) All references made in the Act to any of the Schedules shall be construed as relating to the Schedules in force for the time being amended in exercise of the powers conferred by this section. CHAPTER - X REPEAL 80. (1) The Andhra Pradesh General Sales Tax Act, 1957 is hereby repealed: Repeal. Act VI of 1957. Provided that such repeal shall not affect the previous operation of the said Act or section or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken (including any appointment, notification, notice, order, rule, form, regulation, certificate, licence or permit) in the exercise of any power conferred by or under the said Act or section shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Act, as if this Act was in force on the date on which such thing was done or action was taken; and all arrears of tax and other amounts due at the commencement of this Act may be recovered as if they had accrued under this Act. (2) Notwithstanding anything contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any officer or authority under the said Act or section and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceeding under the Act if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred. Act I of 1891. (3) Upon such repeal of the Andhra Pradesh General Sales Tax Act, 1957 the provisions of sections 8, 8A, 9 and 18 of the Telangana General Clauses Act, 1891 shall apply. Repeal of Ordinance 1 of 2005. 81. The Andhra Pradesh Value Added Tax Ordinance, 2005 is hereby repealed. SCHEDULE - I (See section 7) List of goods exempt from tax under section 7 Sl.No. Name of the Commodity 107[1. Agricultural implements manually operated or animal driven, hand operated sprayers including knapsack/backpack power sprayers (powered upto 35cc engines developing 0.8 to 1.4 HP), dusters and parts thereof.] 2. Aids and implements used by handicapped persons 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw 108[and feed supplements or nutrients.] 109 [XXX] 4. Betel leaves dia& 5. Books, periodicals and journals 11º[including maps, charts, globes and atlases]. 6. Charkha, Ambar Charkha and Gandhi Topi 7. Charcoal 8. Jowar, Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or variga Rice, Korralu or Korra Rice. 9. Condoms and contraceptives 10. Cotton yarn in hank and silk yarn in hank 11. Curd, Lassi, Butter Milk and separated milk 12. Earthen pot 13. Electrical energy