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Represent, Represent &
Re-Present till …………………….?????
We have Law & Representation
Committee. Its prime responsibility is to study the Enactments, Government
resolutions, Amnesty Schemes, Trade Circulars as the case may be and represent
on the legal and procedural issues arising therefrom to appropriate authorities.
Most of the time the Commissioner of Sales Tax after hearing, solves the issues
and we do not find necessity to approach Mantralaya. But the days are changing
now. Even after the Commissioner is convinced on the issues represented and
sends the same to Mantralaya, it takes lot of time to have necessary amendment
and the Officials sitting in Mantralaya most of the time without paying much
attention either rejects the proposals or sleeps over the issues for months and
years together.
The best and recent example is
of Profession Tax Amnesty Scheme. Though the Commissioner was in agreement with
us regarding the two important points as regards self calculation of penalty and
of discrimination between certificate holders and non certificate holders, the
officials in Mantralaya refused to amend the Amnesty resolution accordingly.
Over and above this Mantralaya has refused to give any extension to the scheme
beyond 31st October. When I wrote my message in the last issue of STR on the
Amnesty, I was to use the term for the same as “Born Dead” which I mildly
changed as “Needs Modification”. But now because of rigid attitude of the
Government we are sure, the Scheme which was born dead will officially die on
31st October without any result as was expected by the Department as well as by
all of us.
Our members especially from out
of Mumbai, keeps on enquiring with us with great expectations for the outcome on
all the earlier representations. On the occasion of our seminar at Karad and
Ichalkaranji many members had expressed the difficulties faced by them in
obtaining Registration Certificates because of newly introduced requirement of
two documents in the name of applicant as a proof of address declared in the
application. Especially in case of a lady applicant the residential premises
belongs to her parents or in-laws and therefore it becomes impossible to apply
for registration though she becomes liable to pay tax.
Recently I had an occasion to
accompany the Office Bearers of Tax Bar Association, Akola for a meeting fixed
by them with the Commissioner of Sales Tax on various issues. The issues raised
before the Commissioner are as follows:
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Request to provide the definition for the term “corresponding goods” for the
purpose of Rule 53 which was proposed earlier by the department.
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Assessment of D category (non priority) dealers under the BST Act.
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Notification to provide the list of capital goods for the purpose of entry
C–107(2).
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Reduction of set-off in case of stock-transfer at the rate of 3% instead of
present rate of 4%.
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Business Audit : In this case apart from other common issues, the request was
to appoint the officers for business audit at respective places like —
Akola & Khamgaon instead of calling the dealers with various documents at
Divisional office of Amravati.
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Non receipt of TIN Certificates by most of the dealers and the issue of
corrections in TIN Certificates.
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Taxation of Drugs from 1st day of July in case of retail shops.
In reply the Officials stated
that some of the issues are in the hands of Mantralaya. The issues which are
within our discretion will be resolved as soon as possible.
In this regard our grievance is
about the great time the Department and Mantralaya takes to resolve the issues
even in cases where they are merely procedural. Because of this our members and
dealers faces great hardship in managing day-to-day affairs. But we as STPAM
cannot stop writing. Only the question is till ... ?
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