Date : 17-10-2006
From
Taxation Consultants Association, Sangli.
To
Hon'ble Commissioner of Sales Tax,
Maharashtra State, Mumbai.
Subject: Circular No. 31T of 2006
Respected Sir,
We have received
above-mentioned Circular on website today itself. In this Circular, it is
mentioned that for rule 17, periodicity will be applicable from
1-10-2006 and not from 8-9-2006.
Sir, it is a
welcome step and we appreciate the said decision. But most of the dealers have
already filed six-monthly return for the period 1-4-2006 to 30-9-2006 in the
cases whose tax liability was between 12,000 and 36,000. In this return,
deduction of payment for the quarter ending June, 2006 is taken.
Hence we request
your honour to issue a Circular to regularize the returns filed for the
above-mentioned period.
Another request is
to extend the due date of all the returns from 21 days to minimum 25 days. 21
days are very much insufficient for the practitioners to file correct and
complete returns of all of his clients. Due to this insufficient time, the
percentage of defect notice, fresh and revised returns will unnecessarily
increase. Alternatively submission is that at least for small tax-payers the due
date of 21 days is to be extended up to 30 days.
We are sure that
our above-mentioned genuine difficulty will be accepted by your honour.
Thanking you,
Yours faithfully,
Adv. Kishor Lulla
Law & Representation Committee
Taxation Consultants Association, Sangli
Date : 29-6-2006
To
The Commissioner of Sales Tax
Maharashtra State, Mumbai
Dear Sir,
Ref: Clarification about tax on our activities and
Mah. Ordinance VI of 2006 dt. 20-6-2006
Recently we have
received the Gazette copy of Mah. Ordinance VI of 2006 dt. 20-6-2006. Amongst
others, amendment is made in MVAT Act and Section 42(4) is inserted. The said
section provides as under.
4) Where a dealer
is liable to pay tax on sales effected by way of the transfer of the right to
use mandap or tarpaulin (whether or not for a specified period), then he
may, subject to such conditions and restrictions, as may be prescribed, pay in
lieu of the amount of tax payable by him a sum equal to one and half per cent,
of the turnover of sales effected by him. Explanation. – For the purposes
of this sub-section, the transfer of the right to use mandap includes the
transfer of the right to use mandap, pandal, shamiana or the decoration of such
mandap, pandal or shamiana and the transfer of the right to use furniture,
fixtures, lights and light fittings, floor coverings, utensils and other
articles ordinarily used along with a mandap, pandal or shamiana."
(underlining ours)
The activity of
transfer of right to use tarpaulin is considered for composition scheme where
tax is payable at 1.5% It is clear that it relates to our activity. We provide
temporary Tarpaulin monsoon shed by use of tarpaulins. However in our activity
along with tarpaulin we have to use other materials like Bamboo, Bullies, Coir,
PVC Sheets etc. By use of above materials a temporary tarpaulin monsoon shed is
erected. Since there is no clarity about use of other materials with tarpaulin
in above provision, in future the assessing authority may take a different view
and deny to given benefit of composition scheme. Therefore it is necessary that
a clarification is give on above issue.
We request to
clarify that the activity of transfer of right to use tarpaulin will include the
activity of Temporary Tarpaulin monsoon shed erected with use of above materials
and will accordingly be eligible for composition scheme of 1.5%
We request to give
the clarification at the earliest and oblige.
Thanking You
Yours faithfully,
For Lakhmichand Cooverji & Co.
(Partner)
To
M/s. Lakhmichand Cooverji & Co.,
297 Narshi Natha Street.
Mumbai-400 009.
No. DDQ-10-2006/Adm-5/173/B -452 Mumbai dt. 6-10-2006
Sub:- Clarification regarding tax under composition scheme
(Tarpaulin Sheds)
Ref:- Your letter dt. 29-6-2006
Gentleman,
Please refer to
the letter of yours dt. 29-6-2006 wherein you had requested to clarify that
whether other material like bamboo, bullies, coir, PVC sheet etc. used in
erection of tarpaulin shed is eligible to tax under composition scheme on sales
effected by way of transfer of right to use of tarpaulin shed.
In this respect, I
have to inform you that the newly inserted sub-section (4) to section 42 of the
Maharashtra Value Added Tax Act, 2002 (vide Ordinance No. VI of 2006 dt.
20-6-2006) provides for composition scheme to the dealer liable to pay tax on
the sales effected by way of transfer of right to use of Mandap or Tarpaulin.
The explanation to
the above sub-section also specifies the goods which get covered by the
composition scheme.
The word mandap or
pandal conveys that it is a temporary structure erected by using material like
bamboo, bullies, Coir, tarpaulin etc. Hence the items like bamboo, bullies, coir
etc. which are required to erect mandap, pandal. Samiana. tarpaulin shed would
also get covered under the composition scheme thereby liable to tax @ 1.5%.
Yours faithfully,
Sd/-
Dy. Commissioner of Sales Tax (LM)
Maharashtra State, Mumbai
Date : 27-9-2006
To
The Hon'ble Finance Minister
Ministry of Finance, Mantralaya, Mumbai
The Hon'ble Commissioner of Sales Tax
Maharashtra, Mumbai
Hon'ble Sir,
Sub : Time barring provision under the Profession Tax Act.
Ref. : Correspondence made by our Association as well as by
Grahak Panchayat, Sangli for the last 6 to 7 years.
In the interest of
Profession Tax payers at large, we have made correspondence with your honour for
the last more than 6 to 7 years. The request is to bring time barring provision
of eight years under the Profession Tax Act, 1975 as is available under
different tax statutes. In this speedy era of Globalization & Computerization,
it is really ridiculous and insulting asking any profession tax-payer to produce
copy of the challan for any year since 1975. Your honour will definitely agree
that no person will preserve any tax challan beyond 8 years. Unfortunately, in
spite of a lot of representation, this fact is not accepted by your honour
without any reason, we feel.
To prove this fact
that Government officers also cannot preserve these type of challans beyond 8
years, we have applied under Central Right to Information Act to Deputy
Commissioner of Sales Tax (Adm.) Sangli on 28-08-2006 asking him to give the
details of profession tax deducted from the salary paid to Assistant
Commissioner of Sales Tax (Adm.), Sangli for the months Oct., 1986, Nov., 1987,
Dec., 1989 and Jan., 1990. We have also demanded copies of the challans. By his
letter dated 26-9-2006, he showed his inability to give the copies of challans
and relevant records, due to various reasons like challans not available, record
destroyed etc.
Hon'ble sir, same
situation as mentioned above, happens with enrolment certificate holder, when he
is asked any challan beyond 8 years. Moreover, he has to pay the same again
along with interest @ 2% p.m. This is really unintended injustice on the lakhs
of E.C. holders.
We therefore
earnestly request your honour to do the needful in this aspect at your earliest
and oblige.
Thanking You
Yours faithfully,
Adv. Kishor Lulla
Convenor, Tax Payers Protection Council
Right to Information Act, 2005
Annexure A
[See rule 3]
To
The Public Information Officer
Sales Tax Office
Sangli
- Full Name of the applicant : Kishor Totaram Lulla
- Address : Abhyankar complex, Amrai Road, Sangli
- Particulars of the information required
- Subject matter of information : Profession Tax
- The period to which the : Oct., 1986, Nov., 1984, Dec., 1989 &
information relates Jan., 1990
- Description of the information : Please give us copies of the challans
required and salary bills from which the profession tax was deducted and
paid from the salary of the post of Assistant Commissioner of Sales Tax
(Adm.), Sangli.
- Whether the information : By post required by post or in person
- In case of post – Whether by : By ordinary post ordinary, registered or
by speed
Place : Sangli
Date : 28-8-2006
Signature of the applicant
Adv. Kishor Lulla
Convenor, Tax Payers Protection Council.
