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No.IMC10.07/Adm.Relief./URD/Adm-4/B-1021
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Trade Cir. 33 T of 2007 |
Mumbai , Date: – 18.4.2007 |
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Grant of Administrative Relief to
Un-Registered Dealers
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Read : |
1) Government of Maharashtra,
Finance Department, Resolution No.VAT – 1506/C.R.152/Taxation – 1, dated 5th
February 2007.
2) G.R.F.D. No. STA – 1082/244/RES-8 dated 01.06.1983. |
Gentleman,
1.
The powers to regulate the cases of delay in obtaining the certificate of
registration under the Bombay Sales Tax Act 1959, by way of administrative
relief were delegated to the Commissioner of Sales Tax by the Government of
Maharashtra in Finance Department, vide Government Resolution No.
STA-1082/244/RES-8, dated 1st June 1983, subject to the condition
that the delay in applying for the registration should not have caused real
loss of revenue to Government and it should not be the result of attempt to
evade or to delay the payment of legitimate tax. The Commissioner was also
authorized to re-delegate these powers to his subordinate officers.
Now, the Government of Maharashtra in
Finance Department, vide Government Resolution No. VAT-1506/CR-152/Taxation-1
dated 5th February, 2007, has delegated the powers to the
Commissioner of Sales Tax to regulate the cases of delay in obtaining the
certificate of registration under :
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The Maharashtra Sales Tax on the Transfer of
Property in Goods involved in the execution of Works Contract (Re-enacted
Act) 1989.
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The Maharashtra Sales Tax on the Transfer of
Right to use any Goods for any purpose Act 1986.
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The Maharashtra Tax on Luxuries (in Hotels and
Lodging Houses) Act 1987.
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The Maharashtra Value Added Tax Act 2002.
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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 been
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 dealers who have remained un-registered for a period
exceeding five years shall not be entitled to get any Administrative Relief.
2(b).
No relief is available under this circular to the liquor dealers, till the
issue of grant of administrative relief is decided by the Hon’ble Bombay High
Court, Nagpur Bench. The issue of grant of relief to liquor dealers for U.R.D.
period under the now- repealed Bombay Sales Tax Act, 1959 till 31.3.2005 is
under consideration by the Nagpur Bench of the Bombay High Court. Unless the
matter is disposed of, no administrative relief is allowable to such dealers
for all the periods ending on 31.3.2005. For the same reason, the liquor
dealers are not eligible for administrative relief for the periods subsequent
to 31.3.2005 under this trade circular.
2(c).
To become eligible for Administrative Relief, the conditions mentioned below
are required to be fulfilled,
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the dealer should apply for Administrative
Relief to the appropriate authority in the prescribed form enclosed to this
circular.
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the dealer should file all the returns and
make payment of tax alongwith interest for the period starting with the
registration before filing the application for Administrative Relief.
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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
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to the Joint Commissioner of Sales Tax
(Adm.) of the respective Division for Bombay Sales Tax Act 1959 and
Central Sales Tax Act 1956 for the periods upto 31.03.2005.
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to the Joint Commissioner of Sales Tax (Head
Quarters-II), Mazgaon, Mumbai.
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for the Central Sales Tax Act, 1956 for
the period 01.04.2005 onwards; and
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ab-initio for :-
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The Maharashtra Sales Tax on the
Transfer of Property in Goods involved in the execution of Works
Contract (Re-enacted Act) 1989.
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The Maharashtra Sales Tax on the
Transfer of Right to use any Goods for any purpose Act 1986.
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The Maharashtra Tax on Luxuries (in
Hotels and Lodging Houses) Act 1987.
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The Maharashtra Value Added Tax Act
2002.
4.
You are requested to bring the contents of this circular to the notice of all
the members of your
association.
Yours
faithfully,
( B.C.KHATUA
)
Commissioner of Sales Tax
Maharashtra State, Mumbai.
APPLICATION FOR CONDONATION OF DELAY IN
FILING
APPLICATION FOR REGISTRATION
| 1. (a) Name of the dealer |
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(b) Address of the dealer (P.O.B.) |
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(c) Commodities dealt in |
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2. Constitution of
business at the time of |
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Commencement |
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(b) After change, if any |
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| 3. Names of the
Proprietor/Partners/Directors |
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| 4. Date of start of
Business (alongwith proof) |
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| 5. (a) Date of
application for R.C. |
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| (b) R.C./TIN
issued w.e.f. |
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(c) R.C.No./ TIN No. |
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| 6. Unregistered period |
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From _________ To
__________ |
| 7. Reasons for remaining
unregistered |
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| 8. Turnover of Sales and
Purchases during U.R.D.Period |
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Sales
Purchases |
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Rs
Rs |
| 9. Gross Sales Tax
Liability during U.R.D.Period (without adjustment of Input Tax Credit/Set
Off) |
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Rs. |
| 10. Input tax credit
involved during U.R.D. period |
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Rs. |
| 11. (a) Returns filed for
the post-registration periods |
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From __________ To
_________ |
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Amount paid |
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Rs. |
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date of payment |
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Date |
| 12. (a) Tax and interest
paid for U.R.D. |
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Tax (Rs.) |
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Period alongwith proof of. |
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Interest(Rs.)__________________ |
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payment |
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Total(Rs.) |
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(b) Date of payment |
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Date : |
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Place:
Signature of Applicant
Date:
(Seal of the firm) |
