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Cir. No. V-3/08/2007                                                                                                        21st April 2007

 

TO ALL MEMBERS OF THE ASSOCIATION

 

Dear Member,

Sub : Grant of Administrative Relief to Un- Registered Dealers.

We have been  informed by the Finance Department, Government of Maharashtra  vide Resolution No: VAT -1506/CR-152/Taxation -1  dated 5^th February 2007  that  they have delegated  the powers of Commissioner of Sales Tax to regulate the cases  of  delay  in obtaining  the Certificate of  Registration as  under :

1. The Maharashtra Sales Tax on the Transfer of  Property in Goods involved in the execution of Works Contract ( Re-enacted Act ) 1989.
    

2. The Maharashtra Sales Tax on the Transfer of Right to use any Goods for any purpose  Act 1986.

3. The Maharashtra Tax on Luxuries ( in Hotels  and lodging House ) Act 1987.

4. The Maharashtra Value Added Tax  Act 2002.

5. The Central Sales Tax  Act 1956.

by granting  Administrative Relief  subject  to the condition that the  delay should  not  be the result of  attempt  to evade  or  to delay  the payment of  legitimate tax. The Commissioner  has been authorized  to re- delegate  these  powers  to his  Subordinate  Officers  and  to  frame the eligibility criteria / parameters for uniformity in procedure.

2. (a).In supersession of  all  previous  instructions  in this behalf,  now  it  has  decided that the  delay in  obtaining  Certificate of registration beyond  five  years  shall be  treated  as  an  attempt  to  evade  or  to  delay  the  payment  of  legitimate  tax. The dealer  who  have   remained un-registered  for  a  period  exceeding  five years  shall  not  be  entitled   to get  any Administrative Relief.  

2. (b).To become  eligible for  Administrative Relief, the  conditions  mentioned  below  are  required  to  be  fulfilled.

1. The  Dealer  should apply for  Administrative Relief  to the  appropriate  authority  in      the prescribed  form  enclosed  to this  circular.
    

2. The Dealer  should  file  all the  returns  and   make  payment  of  tax.  Alongiwth  interest  for the  period  starting  with the  registration  before  filing  the  application       for  Administrative Relief.
    

3. The  Dealer should also  calculate  the tax  for the  unregistered  period  ( as  if  he  is   registered )  and   make    payment   of  tax  alongwith  interest  before  filing   application  for  Administrative  Relief.

3. All the  concerned are requested  to  apply  for  Administrative  Relief  to :

1. To  the  Joint Commissioner of  Sales Tax (  Adm ) of the respective Division for  Bombay Sales Tax  1959  and Central Sales Tax Act 1956  for the periods   upto       31.03. 2005.

2. To the  Joint Commissioner of Sales Tax ( Head Quarters – II ) ,  Mazgaon, Mumbai,

1. for the Central Sales Tax, 1956 for the  period  01.04.2005  onwards: and

2. ab– initio for   :-

1. The Maharashtra  Sales Tax on the Transfer of Property in Goods involved  in the  execution of Works Contract  ( Re- enacted ) 1989.
    

2. The Maharashtra Sales Tax on the Transfer of Right to use  any Goods  for  any  purpose Act  1986.

    

3. The Maharashtra  Tax on Luxuries (In Hotels and Lodging Houses ) Act 1987.
    

4. The Maharashtra  Value Added Tax 2002

This is for the information of Members.

Thanking  you,   

                                                       Yours  truly,

                                                                           P. Chandrasekharan

                                                                                   Secretary

Application for Condition of Delay in Filing Application for Registration