Rule 44

(1) (a) Every Department of a Government, statutory body or a local authority, when they collect tax under the provisions of section 9, shall submit a monthly return in Form VAT 100 to the jurisdictional Local VAT officer or VAT Sub-officer, together with proof of full payment of the tax due in accordance with rule 52, within twenty days after the end of the relevant month. 

(b) Where any return is not accompanied by proof of full payment of the tax due in accordance with rule 52, the jurisdictional Local VAT officer or VAT Sub-officer may issue a notice in Form VAT 210 informing the concern to pay the outstanding tax due, together with interest payable under section 36.

(2) (a) Every authority, when they deduct tax under the provisions of Section 9-A, shall submit a monthly statement in Form VAT 125 to the jurisdictional Local VAT officer or VAT sub-officer, together with the proof of full payment of tax deducted in accordance with rule 52, within twenty days after the end of the relevant month.         

(b) Where the amount remitted to the Government Treasury for any month is less than the amount of tax deducted at source for that month or where, default is made in complying with provisions of sub-section (5) of Section 9-A, the amount payable for any month shall be determined by the jurisdictional Local VAT officer or VAT Sub-officer, to the best of judgement of such authority, after providing an opportunity of being heard to the tax deducting authority and it shall serve upon the concerned tax deducting authority a notice in Form VAT 210 which shall pay the sum demanded in the said notice within the time and in the manner specified in the notice.

(3) (a) The certificate referred to in Section 9-A shall be in Form VAT 156 and shall be obtained by the tax deducting authority from the jurisdictional Local VAT officer or VAT Sub-officer, on payment of one hundred rupees per book of fifty forms or two rupees per form.

(b) The Certificate in Form VAT 156 shall be issued within fifteen days from the end of the month in which deduction was made.

(c) Every such form so obtained by the tax deducting authority shall be kept by it in safe custody and it shall be personally responsible for the loss, destruction or theft of any such form or the loss of revenue to the Government, resulting directly or indirectly from such loss, destruction or theft.

(d) Every tax deducting authority issuing certificates in Form VAT 156 shall maintain for each year separately an account showing the amounts of tax deducted certificates of tax deduction issued, and the particulars of remittances made into the Government Treasury in Form VAT 157.

(e) If any Form VAT 156 is lost, destroyed or stolen, the tax deducting authority shall report the fact to the issuing authority within a week of such loss, destruction or theft and shall make appropriate entries in the register maintained in Form 157 and take such other steps including the furnishing of an indemnity bond and issue of public notice of the loss, destruction or theft as the issuing authority may direct.

(f) Any tax deducting authority which has obtained Form VAT 156 shall not either directly or through any other person transfer the same to another person.

(g) As soon as a report is received from the tax deducting authority regarding loss, destruction or theft of Form VAT 156, the issuing authority shall, within ten days, report to the jurisdictional Joint Commissioner of Commercial Taxes and shall also take action to notify such loss, destruction or theft in the Official Gazette.

(h) The register maintained in Form VAT 157 along with Form VAT 156 shall be open for inspection by the issuing authority or by an Officer of the Commercial Taxes Department authorized by the Commissioner.