SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART II - RETURNS  

REGULATION 8   AUCTIONEERS' RETURNS  

8(1)   [Obligation failing notice]  

Every auctioneer who sells, on behalf of a registered person who has not given notice in writing to the auctioneer in accordance with sub-regulation (3) of this regulation, any goods on the sale value of which tax is payable shall, within seven days after the date of the sale, furnish a return and pay tax, in respect of the sale, to the Deputy Commissioner for the State in which the goods are so sold.

8(2)   [Form of return]  

A return under the last preceding sub-regulation shall be in accordance with a form authorized by the Commissioner and shall contain such information as is required for the due completion of the form.

8(3)   [Notice to auctioneer]  

Where it is the intention of a registered person to furnish returns and pay tax on the sale value of all goods which may be sold on his behalf by an auctioneer he shall give notice in writing of that intention -

(a) to the auctioneer; and

(b) to the Commissioner at the office of the Deputy Commissioner for the State in which the auctioneer ordinarily conducts his sales.

8(4)   [Commencement]  

This regulation shall come into operation on the fourteenth day of January One thousand nine hundred and thirty-five.