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Office of the Commissioner of Sales Tax , Vikrikar Bhavan, 8th floor, Room No.

831 , Mazgaon, MUMBAI-400010

TRADE CIRCULAR To, __________________ __________________ __________________

No.IMC10.07/Adm.Relief./URD/Adm-4/B-1021
( Trade Cir. 33 T of 2007 )

Mumbai , Date: 18.4.2007

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


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

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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 : i) The Maharashtra Sales Tax on the Transfer of Property in Goods involved in the execution of Works Contract (Re-enacted Act) 1989. ii) The Maharashtra Sales Tax on the Transfer of Right to use any Goods for any purpose Act 1986. iii) The Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act 1987. iv) v) The Maharashtra Value Added Tax Act 2002. 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 Honble 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

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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,

i) the dealer should apply for Administrative Relief to the appropriate authority in the prescribed form enclosed to this circular. ii) 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. iii) 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

I) 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.

II) to the Joint Commissioner of Sales Tax (Head Quarters-II), Mazgaon, Mumbai.

(a) for the Central Sales Tax Act, 1956 for the period 01.04.2005 onwards; and (b) ab-initio for :i) 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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ii)

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

iii)

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

iv)

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.


Copy forwarded to : a) All the Additional Commissioner of Sales Tax in the State . b) All Joint Commissioer of Sales Tax in the State . c) All Sr. Deputy Commissioner of Sales Tax in the State . d) All Deputy Commissioner of Sales Tax in the State . e) All Assistant Commissioer of Sales Tax in the State . f) All Sales Tax Officer in the State . Copy forwarded with compliments for information to : a) The Officer on Special Duty , Finance Department , Mantralaya , Mumbai . b) The Under Secretary , Finance Department , Mantralaya , Mumbai . c) The Accounts Officer , Sales Tax Revenue Audit, Mumbai and Nagpur . Copy to :All the Desk and Desk Officers in the office of the Commissioner of Sales Tax , Maharashtra State, Mumbai .

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APPLICATION FOR CONDONATION OF DELAY IN FILING APPLICATION FOR REGISTRATION


1. (a) Name of the dealer :

(b) Address of the dealer (P.O.B.) (c) Commodities dealt in

2. Constitution of business at the time of (a) Commencement (b) After change, if any 3. Names of the Proprietor/ Partners/Directors

: : : :

4. Date of start of Business (alongwith proof)

5. (a) Date of application for R.C. (b) R.C./TIN issued w.e.f. (c) R.C.No./ TIN No.

: : :

6.

Unregistered period

From _________ To __________

7. Reasons for remaining unregistered

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8. Turnover of Sales and Purchases during U.R.D.Period

Sales Rs

Purchases Rs

9. Gross Sales Tax Liability during U.R.D.Period (without adjustment of : Input Tax Credit/Set Off)

Rs.

10. Input tax credit involved during U.R.D. period

Rs.

11. (a) Returns filed for the postregistration periods (b) Amount paid date of payment 12. (a) Tax and interest paid for U.R.D. Period alongwith proof of. payment

From __________ To _________

: : :

Rs. Date Tax (Rs.) Interest(Rs.)__________________ Total(Rs.) ----------------------------------------Date :

(b) Date of payment

Place: Date:

Signature of Applicant

(Seal of the firm)

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