Disclaimer
1. This is a manual of procedure. It does not replace the Act,
Rules or Notification. Any future amendment to the Act, Rules
or Notifications may require changes in the procedure. The
manual should be read accordingly.
2. Any
Trade
or
Departmental
Circular
issued
after
the
publication of this manual may modify the procedure.
3. The manual is intended for the internal use of the Department.
Nothing from the manual should be quoted in any statutory
order, notice or intimation to the dealers or other persons.
4. Circulars issued before the 1st April 2005, contain references
to the designations of officers as per the Bombay Sales Tax Act,
1959. It is needless to add that these references should be
construed as references to the corresponding designations
under the Maharashtra Value Added Tax Act, 2002.
Page 1 of 127
Index
1. Objects/functions of the Branch
4
2. Organizational structure.
5
2.1 Mumbai Zone
5
2.2 Thane Zone
6
2.3 Pune Zone.
7
2.4 Nagpur Zone.
8
3. Relevant provisions of the Act, Rules, Notifications
and
Internal circulars.
9
4. Targets.
14
5. Process of recovery.
15
6. Recovery Procedure.
18
6.1 Allotment of cases.
18
6.2 Bank and debtor’s attachment.
18
6.3 MLRC procedure.
19
6.4 Grant of Instalments.
29
6.5 Write-off.
31
6.6 Unavailable Recovery.
32
6.7 Recovery under Sugarcane Purchase Tax Act.
40
6.8 Closure of Recovery Proceedings.
40
6.9 Issue of Tax Clearance Certificate.
41
6.10 Generation of Notices, Reminders, etc.
41
7. Duties and Accountabilities of officers/staff in
hierarchy and Key Performance Indicators (K.P.I.).
42
7.1 Duties and Accountabilities: Joint Commissioner of Sales Tax.
42
7.2 Duties and Accountabilities: Deputy Commissioner of Sales Tax.
7.3 Duties and Accountabilities: Page 2 of 127
44
Assistant Commissioner of S.T./ S.T.O.
46
7.4 Duties and Accountabilities: - S.T.I.
47
7.5 Duties and Accountabilities: - Clerk.
48
7.6 K.P.I.: - Joint Commissioner of Sales Tax.
49
7.7 K.P.I.: - Deputy Commissioner of Sales Tax.
50
7.8 K.P.I.: - Assistant Commissioner
of Sales Tax/ Sales Tax Officer.
51
7.9 K.P.I.: - Sales Tax Inspector.
52
7.10 K.P.I.: - Clerk.
53
8. Reporting formats.
54
8.1 Monthly/weekly statement.
54
8.2 Available Recovery.
55
8.3 Unavailable Recovery.
56
9. Control registers.
57
10. Inspection procedure and frequency.
60
11. Comment on record filing system.
60
12. Responsibilities and date for updating the manual.
61
13 Linkage: - Linkage with other branches
i.e. Return, Business Audit, Refund Audit etc.
14. Annexures
61
62
Page 3 of 127
1)
Objects/functions of the Branch
1.1 Objective
To recover arrears by taking recovery actions in the cases
referred to the recovery section under all Acts administered by
the department.
1.2 Functions.
1.2.1 To attach bank account of the dealer or debtors of the
defaulters.
1.2.2 To apply the provisions of Maharashtra Land Revenue
Code,
1966
including
issue
of
R.R.C.'s
to
other
districts/states.
1.2.3 To levy and recover post assessment interest where ever
applicable.
1.2.4 To write off arrears.
1.2.5 To grant instalments in the deserving cases and monitor
the payments.
1.2.6 To launch prosecutions under MVAT Act, 2002, for willful
non payment of taxes under section 74 (2) and 74 (3) (g).
1.2.7 To create a charge on asset of the defaulters under
section 38 of the MVAT Act, 2002.
1.2.8 To grant tax clearance certificate to dealer.
2) Organizational structure.
2.MUMBAI ZONE.
Joint Co m m i s s i o n e r(Reco v e r y)
Page 4 of 127
Of f i c e of the J.C.
Steno - 1
P.A. - 1
E.O. - 1
S.T.I. - 4
Cler k - 11
Nai k - 1
Peon - 1
Dep u t y Co m m i s s i o n e r(Reco v e r y)
There wi l l be two D y. Co m m i s s i o n e rs under the Joint Co m m i ss i o n e r name l y
D.C. ( Reco ve r y- 1) and D.C. ( Reco v e r y- 2)
Off i ce of the D.C.
S.T.I. - 5
Cler k - 5
Peon -2
Asst. Co m m i s s i o n e r(Reco v e r y) /
Sales Tax Of f i c e r (Recover y)
There wi l l be three Asst. Co m m i ss i o n e r s and seven S.T.O.s under a D y.
Co m m i s s i o n e r
i.e. A. C. ( Reco v er y) and S.T.O. ( Reco v er y)
T w o S.T.I.s, 1 cler k, 1 peon and 1 notice server wil l assist each off ice r.
2 Organizational structure.(Mofussil)
2.2 THANE ZONE
Page 5 of 127
Additional Commissioner (Thane Zone, Raigad)
(Having Jurisdiction over Thane and Raigad Districts.)
J.C. (Raigad)
(Vat Adm)
(2)Raigad
1) A.C.(Recovery)
2) S.T.O(Recovery)
J.C. (Thane City)
(Vat Adm)
3) Thane
4) Kalyan
1) D.C.(Recovery) 1) D.C.(Recovery)
2) A.C.(Recovery) 2) A.C.(Recovery)
3) S.T.O.(Recovery)
Page 6 of 127
J.C.(Thane Rural)
(Vat Adm)
5) Palghar
1) A.C.(Recovery)
2) S.T.O(Recovery)(2)
2.
Organization structure.(Mofussil)
2.3 PUNE ZONE.
Additional Commissioner(Pune Zone)
(Having Jurisdiction over Pune Zone)
J.C.(Pune)
(Vat Adm)
6) Pune
J.C.(Solapur)
(Vat Adm)
7) Solapur
J.C.(Nashik)
(Vat Adm)
J.C.(Dhule)
(Vat Adm)
J.C.(Kolhapur)
(Vat Adm)
10)A' Nagar
12) Dhule
15) Kolhapur
1) A.C.(Recovery)
2) S.T.O(Recovery)
1) D.C.(Recovery)
2) A.C.(Recovery)
3) S.T.O(Recovery)
1) A.C.(Recovery)
2) S.T.O(Recovery)
8) Barshi
1) A.C.(Recovery)
2) S.T.O(Recovery)
11)Malegaon
1) A.C. (Recovery/VAT)
13) Jalgaon
1) D.C.(Recovery/VAT)
2) A.C.(Recovery)
3) S.T.O (Recovery)
16) Ratnagiri
1) D.C.(Recovery/VAT)
2) A.C.(Recovery)
3) S.T.O (Recovery)
9) Usmanabad
1) A.C.(Recovery)
14)Nashik
1) A.C. (Recovery)
2) S.T.O (Recovery)
14) Nandurbar
1) A.C.(Recovery/VAT)
17) Sindhudurg
( ORAS)
1) D.C.(Recovery/VAT)
2) S.T.O (Recovery)
1) D.C.(Recovery)(2)
1) A.C.(Recovery)
2) A.C.(Recovery)(2)
2) S.T.O(Recovery)
3) S.T.O (Recovery)(4)
18) Sangli
Page 7 of 127
2.Organizational structure.(Mofussil)
2.4 NAGPUR ZONE.
Additional Commissioner Nagpur
(Having Jurisdiction over Nagpur Zone)
J.C. (Nagpur)
( VAT ADM)
J.C. (Amravati)
( VAT ADM)
J.C. (Nanded)
( VAT ADM)
J.C(Aurangabad)
( VAT ADM)
20) Nagpur
1) D.C.(Recovery)
2) A.C.(Recovery)
3) S.T.O. (Recovery)(2)
36)Amaravati
1) A.C.(Recovery)
2) S.T.O(Recovery)
31)Nanded
1) A.C.(Recovery)
2) S.T.O(Recovery) (2)
35)Aurangabad
1) A.C.(Recovery)
2) S.T.O(Recovery)
21)Chandrapur
1) D.C.(Recovery/VAT)
2) A.C.(Recovery)
3) S.T.O(Recovery)
27)Akola
1) A.C.(Recovery)
2) S.T.O(Recovery)
32)Parbhani
1) A.C.(Recovery/VAT)
36)Beed
1) A.C.(Recovery)
22)Gondia
1) A.C.(Recovery)
2) S.T.O(Recovery)
28)Yaotmal
1) A.C.(Recovery)
2) S.T.O
33)Hingoli
1) A.C.(Recovery/VAT)
37)Jalana
1) D.C.(Recovery/VAT)
2) A.C.(Recovery)
23)Bhandara
1) A.C.(Recovery/VAT)
2) S.T.O(Recovery)
29)Washim
1) A.C.(Recovery/VAT)
2) S.T.O(Recovery)
24)Wardha
1) A.C.(Recovery/VAT)
30)Khamgaon
1) A.C.(Recovery)
34)Latur
1) D.C.(Recovery/VAT)
2) A.C.(Recovery)
3) S.T.O(Recovery)
A l l o c a t i o n of Of f i c e rs for reco ve r y in the State
Sr. No.
Zone
Addition
al CST
Jt. CST
Dy. CST
A.C.
STO
1
Mumbai
-
1
2
6
10
2
Thane
-
-
2
4
4
3
Pune
-
-
6
15
15
4
Nagpur
-
-
4
18
16
*havin g mult i p l e funct i o ns
Page 8 of 127
3. Relevant provisions of the Act, Rules,
Notifications and Circulars.
3.1 Section 20 – Short Payment
Every dealer who has furnished a return or revised return under
section 20, but has not paid whole amt. of tax into Govt. treasury,
notice in F-213 as per R-46 is served on him requiring him to pay
the balance tax.
Please see Rule 17, 18, 19 & 20. Format in
form No. 213 is enclosed as Annexure – I.
3.2Section -29(7) – Penalty
This section governs levy of penalty in certain instances. When
any dealer or person has failed without reasonable cause to comply
with any notice in respect of any proceedings, penalty equal to
amount of Rs. 2000/- can be imposed on him by recovery branch.
Please see Rule 39 & 90. Format of order is enclosed as Annexure –
II.
3.3 Section – 30 – Interest on delayed payments.
If a registered dealer fails to pay the tax within the specified time
then he will be liable to pay interest in addition to tax under this
section. Please see Rule 88. Format of demand notice is enclosed as
Annexure – III.
3.4 Section -32- Payment of Tax (Instalment)
The Commissioner may, in respect of any particular dealer or
person, and for reasons to be recorded in writing, allow him to pay
tax, penalty, interest or the sum forfeited, by instalments but the
grant of instalment to pay tax shall be without prejudice to the other
provisions of this Act including levy of penalty or interest or both.
Powers under proviso of section 32(4)(v) of the MVAT Act, 2002,
Page 9 of 127
have been delegated up to the level of Sales Tax officers. (See
Annexure-21) Please see Rule 45 (6). Format in form No. 417 for
instalment order is enclosed as Annexure – IV.
3.5 Section -33 – special mode of recovery
If there is an outstanding liability of tax, interest & penalty
against a dealer, or person on whom a notice u/s 32(4) has already
been served, the Commissioner may, at any time, by notice in writing
require.
i) Any person from whom any amount of money is due, or may
become due, to the said dealer or person or
ii) Any person who holds or may subsequently hold money for or on
account of such dealer or person, to pay the taxes. Please see Rule
48 & 88. Format of notice is enclosed as Annexure – V.
3.6 Section 34- Special power of sales tax authorities for
recovery of tax as arrears of land revenue.
If the amount of tax, penalty, interest, amount forfeited or any
other sum, due & recoverable from any dealer or any other person by
or under the provisions of this Act, then the Commissioner shall have
and exercise all the powers and perform all the duties of the
Commissioner under MLRC, 1966.
Special powers of Sales Tax authorities for recovery of tax as
arrears of Land Revenue:
Sr. No.
Designation
Powers delegated
1
Commissioner
All powers of Commissioner under MLRC 1966
2
Additional CST
All powers of Additional Commissioner under
MLRC 1966
3
Joint CST
All powers of Collector under MLRC 1966
4
Sr. D.C./D.C.
All powers of Dy./Asst. Collector under MLRC
1966 (except powers of confirmation of sale
and arrest and confinement)
5
A.C./STO
All powers of Tahsildar under MLRC 1966
Page 10 of 127
Sr. No.
Designation
Powers delegated
(except powers of confirmation of sale and
arrest and confinement)
3.8 Section 36- Continuation & Validation of certain recovery
proceedings.
If the demand of tax, interest, penalty etc. has been enhanced
in the appeal, then the Commissioner has to serve a fresh notice on
the dealer. If the demand is reduced he need not serve the notice but
he has to send intimation (Sub section – 1 of section 36) and if
there is no change, he need not serve any notice or intimation (Sub
Section – (2) of section 36)
3.9 Section 37- Liability under this Act to be the first charge.
Notwithstanding anything contained in any contract to the
contrary, but subject to any provision regarding creation of first
charge in any Central Act for the time being in force, any amount of
tax, penalty, interest, sum forfeited, fine or any other sum, payable by
a dealer or any other person under this Act, shall be the first charge
on the property of the dealer, or as the case may be, person.
3.10 Section 38- Transfer to defraud revenue.
(1) Where, during the pendency of any proceedings under this
Act or after the completion thereof, the Commissioner has reason to
believe that the liability of the dealer to pay tax or any other sum
payable under this Act, is likely to be in excess of rupees twenty-five
thousand and the dealer, creates a charge, or parts with the
possession by any mode of transfer whatsoever, including sale,
mortgage, gift, or exchange of any of the assets of his business valued
at rupees ten thousand or more in favour of any other person with
intent to defraud revenue, then, notwithstanding anything contained
Page 11 of 127
in any Act or contract to the contrary such charge or transfer shall
be void as against any claim in respect of any tax or other sum
payable by the dealer as a result of the completion of such
proceedings or otherwise:
Provided that, such charge or transfer shall not be void if made for
adequate consideration and without notice of the pendency of the
proceeding or of the liability to pay any sum on completion of any
proceedings.
(2) Where any person liable to pay tax or other sum payable under
this Act has, during the pendency of any proceeding under this Act or
after completion thereof, created a charge on or parted with
possession by any mode of transfer including sale, mortgage, gift, or
exchange of any of his assets in favour of any other person and the
Commissioner is of the opinion that such charge of transfer becomes
void under sub-section (1), then the Commissioner shall issue a notice
and hold enquiry and decide whether the charge or transfer become
void under sub-section (1).
(3) If, after holding such enquiry the Commissioner is satisfied
that the charge or transfer is void, he shall make an order declaring
such charge or transfer to be void for the purpose of this Act.
3.11 Section 43 – Applicability of all the provisions of this Act
or any earlier law to person liable to pay tax under this Act.
Any amount payable under this Act or any earlier law by any
dealer or person or any other person liable for the payment under
section 44 of the MVAT Act, 2002, is recoverable under all the
relevant provision of this Act or the earlier law.
3.12 Section 44- Special provision regarding liability to pay tax
in certain cases.
i) Where a dealer dies and business is discontinued his legal
Page 12 of 127
representative or any person becomes liable to pay any amount due.
ii) If HUF is partitioned then each member shall jointly and
severally be liable to pay amount due.
iii) If the dealer transfers or dispose off his business or effect any
change in ownership then the dealer or the person succeeding, shall
jointly and severally be liable to pay the amount due.
3.13 Section -74- Offences & Penalties.
74(2) Whoever willfully attempts in any manner whatsoever to evade
any tax leviable under this Act or payment of any tax, penalty or
interest under this Act, shall, on conviction, be punished with
rigorous imprisonment which shall not be less than 3 Months but
which may extent to 1 year and with fine.
74(3) (g) Whoever fails, without sufficient cause, to pay the tax
deductible at source or to deduct at source such tax, or fails without
sufficient cause to obtain the sales tax deduction account number or
fails without sufficient cause to file a return as required under the
provisions of Sec.31.
MLRC Section 183 & 184
These Sections provides arrest and imprisonment of the defaulters
under the MLRC Act, 1966.
Page 13 of 127
4. TARGETS
4.1 Sales Tax Inspector: - A target of closure of 10 cases is fixed for
each sales tax inspector for a month/ follow up of 30 recovery cases
per month which should includes 50% of oldest and 50% of biggest
cases pertaining to his charge.
4.2 Assistant Commissioner /Sales Tax Officer: - As quoted above,
if two sales Tax inspectors are appointed under the Assistant
Commissioner
or
Sales
Tax
Officer
then
target
of
Assistant
Commissioner/Sales Tax Officer is set at 20 recovery cases for a
month/follow up of 60 recovery cases per month.
4.3 Deputy Commissioner:- Target of a Deputy Commissioner will be
set accordingly.
4.4 Available recovery:- Target of available recovery should be 100%.
4.5 Review of target:- The target will be reviewed on quarterly basis,
based on the cases received in recovery branch.
5. Process of recovery
5.1 Generation of recovery : - Action of recovery is initiated in
following circumstances:5.2 Short payment in Return: - Dealer files returns in the return
branch. In return, dealer provides details of turnover; taxes to be
paid, taxes paid along with return and balance taxes payable. In
the case where taxes are shown payable but are not paid, return
branch officer issues a notice u/s. 20 of the MVAT Act, 2002
Page 14 of 127
(Annexure I) and demand is generated.
5.3 Statutory orders: - Similarly, when the assessing officer
passes an assessment order demand is raised. He issues a demand
notice, directing dealer to pay the amount shown in demand notice
within thirty days of receipt of demand notice. If these dues are
not paid by the dealer within time limit and if the dealer does not
prefer an appeal challenging the assessment order, then arrears
are created.
5.4 Arrears from Return Branch, Business Audit Branch and
other branches: - Arrears from Return Branch, Business Audit
Branch and other branches where demand is created are to be
received after sixty days from service of the demand notice/form
no. 213 by the officer of the respective branch. Up to sixty days
the officer of the respective branch should take actions to recover
the dues by way of attachment, i.e. bank attachment, debtor
attachment etc. After sixty days concerned branch should send
recovery papers to recovery branch.
5.5 Information to be received from Branch:- Various branches
have to send information along with recovery papers as follows;
Sr.No.
1
2
3
Name of
Branch
Return
Branch
Nature of Information
Demand notice, all addresses, all
phone/mobile numbers, bank details, PAN,
assets details, etc.
Business
Demand notice, all addresses, all
Audit Branch phone/mobile numbers, bank details, PAN,
assets details, etc.
Refund
Branch
Demand notice, all addresses, all
phone/mobile numbers, bank details, PAN,
assets details, etc.
Page 15 of 127
5.6 Arrears from Enforcement Branch & L.T.U.: - Enforcement
Branch & L.T.U. have to do the recovery including MLRC recovery
on their own.
5.7 Disposal of cases: - The cases so obtained are distributed
category wise among various Officers in the Recovery branch. As per
the provisions of Act, by exercising appropriate method, arrears are
to be recovered. Post assessment interest is also to be levied
wherever necessary. Case is closed after proof of payment of
recovery including interest payment, is obtained from dealer. The
fact of closure is to be communicated to the branch, from whom
arrears were received.
5.8 Information to be sent to the branch:- Recovery branch have
to send information along with recovery papers as follows;
Sr.No. Information to be sent
to
(Name of Branch)
Nature of Information
1
Return Branch
Recovery Report
2
Business Audit Branch
Recovery Report
3
Refund Branch
Recovery Report
Page 16 of 127
6. Recovery Procedure
6.1 Allotment of cases: - When case is obtained from the return
branch or any other branch, the case is registered in the Inward
Register (See Annexure-33) maintained by the Joint commissioner.
Reference number is generated and then the case is forwarded to the
Deputy Commissioner and further, as per the convenience and work
load of the respective officer, for recovery action. The reference
number will include reference number of the concerned branch, from
where the case is received, followed by the serial number in the
Inward register of J.C. (recovery). Assistant Commissioners of Sales
Tax & STO’s are empowered to initiate recovery actions and get
arrears recovered. The concerned clerk of the officer shall take entry
of the cases in the register maintained by the officer. ( Annexure-33)
6. Bank and debtors Attachment: -After the cases are entered by
the clerk in the entry register, cases are to be distributed among
the Sales Tax Inspector by rotation, for recovery, by recovery
officer. STI should contact all the defaulters on phone and obtain
information regarding payment of taxes, including name of the
bank, branch, and date of payment. If the dealer has not paid the
taxes then action of Bank attachment (See Annexure 5) should be
initiated and all bank accounts should be attached. If this action
fails, then officer as well as STI should visit the POB of the dealer.
They should collect the information of dealer’s current debtors and
assets and serve a notice u/s.33 of the MVAT Act, 2002 on all
debtors. (See Annexure 5). If the arrears are still not recovered,
then action under MLRC should be initiated.
Page 17 of 127
6.2MLRC procedure is described as under.
Maharashtra MLRC code is in operation since 1966. First of all,
the Recovery Officer has to issue a Revenue Recovery Certificate (Pl
see Annexure-6) to himself.
Thereby the Recovery Officer
empowers himself to initiate action under MLRC. Immediately,
thereafter, demand notice in form no. 1 (Pl see Annexure-7) is to be
issued to defaulting dealer. Demand notice can be served on salaried
servants, manager or any responsible person, if the dealer is not
available. If the demand notice is not accepted by the dealer or the
dealer refuses to accept the notice or nobody is available to accept
the demand notice then demand notice can be pasted on given
address, in presence of two witnesses. For Mumbai city limit, notice
is required to be issued u/s. 267 of the MLRC, 1966 and under this
section notice period of 20 days is given to clear the dues. For other
than Mumbai city limit (including Mumbai Suburbs), notice
is
required to be issued u/s. 178 of the MLRC, 1966 and under this
section notice period of 10 days are given to clear the dues. After
completion of the Notice period, if dealer fails to clear the dues, a
warrant of attachment is required to be issued by the recovery officer
in the name of sales tax inspector working under him. (Pl see
Annexure-8) u/s. 180/181 of code in case of movable/immovable
property respectively. Fee of warrant of attachment is as under:
Amount to be attached
Less than Rs. 5
Rs. 5 to Rs. 10
Rs. 10 to Rs. 15
Rs. 15 to Rs. 20
Rs. 20 to Rs. 25
Rs. 25 to Rs. 30
Rs. 30 to Rs. 35
Rs. 35 to Rs. 40
Rs. 40 to Rs. 45
Page 18 of 127
Fee (in Rs)
.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
4.50
Rs. 45 to Rs. 50
Rs. 50 to Rs. 60
Rs. 60 to Rs. 80
Rs. 80 to Rs. 100
More than Rs. 100
5.00
6.00
7.50
9.00
10.00
The sales tax inspector executes the warrant of attachment. He
visits the place of business/shop/factory/godown, etc as well as place
of residence of the dealer (if it is a proprietary or partnership
concern) for the purpose of execution of warrant of attachment. The
visit should be made after collecting the necessary information from
office record including online access of all branches.
6.3.1CARE TO BE TAKEN AT THE TIME OF ATTACHMENT OF
PLANT & MACHINERY AND OTHER ASSET:
The Recovery Officer should refer to the assessment record
available in his office. He should draw the list of machinery and other
movable assets from the Balance Sheet of the defaulting dealer. In
number of cases, the purchase invoices of plant & machinery as well
as other movable assets are available in the assessment record,
therefore the Recovery Officer should note the following contents
which shall be useful to the S.T.I for the attachment purchase ;
(1)
Date of purchase of machinery;
(2) Invoice No. & Date
(3) Name of the machinery
(4) Model No. Make No. etc.
(5) Date of manufacture
(6) No. of years the machinery is in use
(7) Rate of depreciation
(8) Production capacity of the machinery
Note:- The auction shall not permit the attachment and sale of
Page 19 of 127
the following, namely.
(i) The necessary wearing apparel, cooking vessels, beds and bedding
of the defaulter, his usage, cannot be parted with by any woman.
(ii) Tools of artisans and, if the defaulter is an agriculturists, his
implements of husbandry, except an implement driven by mechanical
power and such cattle and seed as may, in the opinion of the
collector, be necessary to enable him to earn his livelihood as such
and also such portion of the agricultural produce as in the opinion of
the collector is necessary for the purpose of providing, until the next
harvest, for the due cultivation of the land and for the support of the
holder and his family.
(iii) Articles set aside exclusively for the use of religious endowments.
(iv) Houses and other buildings (with the materials and sites thereof
and the land immediately appurtenant thereto and necessary for their
enjoyment) belonging to an agriculturist and occupied by him.
6.3.2 ATTACHMENT OF IMMOVEABLE PROPERTY;
Immovable property is Land, building, flat or machinery
embedded to the earth. In the case of machinery referred to the
above, the part procedure should be as detailed above, however, in
the case of Land, Building or Flat following details should be brought
on the record which can be available in R.C Record or assessment
record.
If the immovable property is possessed under lease
agreement or tenancy agreement then copy of such should be
obtained and attached. If agreement copy is not available then on the
basis of Rent receipt lease/tenancy rights should be attached.
1) City Survey No -------------------------2) Total Area --------------------------------3) Area under construction ------------- sq. fts/ mtrs.
4) Date of construction -----------------Page 20 of 127
5) Total No. of rooms and their area------------ room --------
sq. fts/
mtrs.
6) Market value as per the ready reckoner issued by concerned
government authority for that particular year.
While executing the attachment of immovable property the
Recovery Officer should issue order u/r. 11 or Maharashtra
realization
of Land Revenue Rules, 1967 (R & W.D.
No. UNE
/2363/R. date. 31 .5.1968) in form No. 4 Model Format (See
annexure –9).
The S.T.I shows the warrant of attachment to the defaulting
dealer and inquires whether the outstanding dues are paid or not. If
the dues are not paid then, the S.T.I proceeds to attach the moveable
property of the dealer.
6.3.3 Step for attachment of moveable property.
1. STI should call two panchas, he should tell them provisions under
the Act, importance of the Act and request them to cooperate in
attachment. If panchas are not available, help from local police
station can be availed.
2. The S.T.I should draw inventory of attachable property before
Panchas (See annexure-10). The S.T.I. should put the approximate
sales price of every item considering market value and date of
purchase of the item. He should affix paper sheet on all attachable
property. This paper sheet should bear Recovery Officer’s seal,
stamp, and serial number of the inventory drawn before panchas and
signature with date.
3. The S.T.I should take an undertaking from the defaulting dealer
/or the person present at the time of attachment on behalf of the
dealer, that he will not dispose off attached movable goods under seal
by sale, etc. before two witnesses as per the model undertaking (See
Page 21 of 127
annexure- 11)
4. The S.T.I will draw the PANCHANAMA
(SEE PANCHANAMA
FORM AS ANNEXURE - 12 ) The panchanama shall be preferably “
hand written “ and in Marathi and a model panchanama annexed
hereto should be used as a guide line.
After completion of attachment of moveable goods, the proper
entries are required to be brought on record i.e. proceeding sheet for
submission of report to the Recovery Officer (Annexure – 13).
6.3.4 PREPARATION OF AUCTION PROCLAMATION NOTICE :
(a) On receipt of S.T.I attachment report,
if
any
claimant
lodges claim as to property attached quasi judicial proceedings are to
held & claim is to be decided, either in favour or otherwise (S. 218)
by the recovery officer. If there is no claim, property is to be put for
sale. The Recovery officer shall prepare Proclamation notice in form
No. 6 u/r 12 (2) (b) of Maharashtra Realization of Land revenue
Rules 1967 (as per Auction Proclamation Notice Form) u/s. 192 of
the Code. This is a proclamation and a written notice of sales of
restrained, moveable property under attachment.
In case of immovable property Auction Proclamation
notice is in form 7 u/r 12 (2) (c ). From 6 & From 7 should be
drawn separately. (See annexure-14). This notice contains date &
time of auction.
(b) The Proclamation of auction note is required to be approved by
the Joint Commissioner of Sales Tax.
(c) The Recovery Officer should, further forward this proclamation
Page 22 of 127
of Notice of auction to the Govt. Printing Press situated at Charni
road, Mumbai for printing with the request to arrange at least 100
copies for circulation at the place of auction. The auction sale shall
not take place earlier than 30 days for immovable property & 7 days
for movable property from the date of publication of notice. Copies of
notice should be distributed in the premises where auction is to be
conducted before three/four days of auction. This will attract more
bidders to auction.
(d)
This proclamation is required to be forwarded to Deputy
Commissioner of Sales Tax (P.R.O.) Mazgaon, Mumbai for
advertisement in local newspaper
with
request to forward
advertisement bill. This bill is to be included in “upset price”. In
case of moffusil area, this action should be taken under the
guidance of concerned Joint Commissioner.
(e) While drafting the Terms and Conditions of auction, due care is
required to be taken to fix the up-set price of each attached moveable
property, as well as immovable property.(Annexure–15).
6.3.5 POINTS FOR FIXING UP – SET PRICE:
1. Actual purchase price and date of purchase of movable property
should be brought on record.
2. Suitable percentage of depreciation shall be considered to decide
up-set price of movable property.
3. In case of immovable property valuation report is required to be
obtained from competent authority. Officer shall refer the book
issued by town planning authority, generally issued by D.I.G
stamp, Maharashtra State.
4. Expenses
–
incurred
from
date
Page 23 of 127
of
attachment
and
up
to
proclamation of auction i.e. advertisement expenses, etc. are to be
added in upset price suitably. This process requires at least two
month up to the date of auction.
6.3.6 ON THE DAY OF AUCTION :
(1)The Recovery officer along with Inspector should remain present
on the date of Auction minimum one hour before the time of
auction at the auction place with the Recovery file. Recovery
Officer should take care to start the auction process at given time
in the notice. He should take following steps to conduct Auction.
(i)
He should take the name, address, occupation
and age of
person present at the place of Auction being the prospective bidder
(As per List of Bidder)(Annexure – 16) .
(ii)He should read out the term and condition of auction and bring
the same on record by taking signature of bidders present. He
should read out the up-set price of assets (etc) put for auction.
(iii)If the defaulting dealer takes objection for the upset price, the
same should be brought on the record with proper explanation of
defaulter and if explanation is found in order that auction price is
less etc. then by putting the reason on record he should postpone
the auction proceeding u/s 195 of M.L.R.C. 1966. If no objection
on upset price is raised, the defaulter’s signature should be taken
on the proceeding.
(iv)The bidding starts by purchasing bidders present one by one. The
Recovery Officer should note down each bidding. (as per Bidding
statement, see Annexure – 17).
(v)
The final bid should be hammered three times at every asset
auction. After completion of each bid the Recovery officer should
bring the details of bidding on the proceeding sheet.
(vi)After completion of bidding the Recovery officer takes the
Page 24 of 127
undertaking from the defaulter dealer and hands over all bided
assets to the defaulting dealer as a custodian of the same.
(vii)The Recovery officer should immediately receive 25 % amount of
every final bid in cash and pass on receipt to the successful bidder.
(viii) The recovery officer should draw the Panchnama giving auction
detail and then close the proceeding for the day.
6.3.5 Submission of report for confirmation of Auction.
The recovery officer should submit the detailed report
along with the proceeding of auction to his next higher authority for
recommendation / approval. This said report should be forwarded to
the
next
higher
authority
for
confirmation
of
auction
with
recommendation.
6.3.6 Confirmation of auction.
The confirmation of auction should be done by the Joint
Commissioner of Sales Tax in the following way:
(a) The confirming Authority should, verify the auction procedure
and if found in order he shall fix the hearing to confirm auction. He
should issue the letters to the bidders present at the date of auction,
the defaulting dealer and any other Authority which may be related
to the auctioned asset, such as M.I.D.C., Bank, etc.
(b) On the date of hearing the confirming authority should bring on
the record, any objection raised by persons concerned, and if no
objection is raised by anybody, same should be brought on the
record. The confirming Authority should pass the confirmation Order
under section 38 (b) read with section 208 of M.L.R.C, 1966 within
30 days in case of immovable assets and 7 days in case of movable
Page 25 of 127
assets. (See annexure – 18). The copy of said order should be served
on the defaulting dealer and another copy should be displayed on
notice board.
The Confirming Authority in his confirmation order should
direct the Recovery officer as well as the Purchasing bidder to pay
balance 75 % of the bid amount in cash or D.D, within 15 days from
the date of receipt of the confirming order or within two months from
the date of purchase i.e. date of auction and if the said amount is not
paid within prescribed date, then amount paid should be forfeited u/s
203 of M.L.R.C., 1966 and auction proceeding shall be initiated
again.
6.3.7 AFTER CONFIRMATION OF AUCTION SALE:
On receiving the confirmation order, the Recovery Officer
should recover the amount in cash or D.D. within 15 days from the
confirmation order or within two months from the date of auction
sale and report the same to the confirming Authority through his
immediate
higher authority. If
the due date falls on Sunday or
Public Holiday then amount should be paid on next working day. The
net amount of sales proceeds after defraying expenses of publicity,
process, etc. are to be appropriated & credited to Government
Treasury. After approval of confirming Authority, the Recovery
Officer should pass on receipt / Certificate of purchases u/s 212 of
M.L.R.C. 1966 and hand over peaceful possession of the auctioned
asset (see annexure – 19). After handing over possession of asset/s,
liability of payment of any kind of taxes, duties is of the purchaser. In
order to transfer the title of asset in the name of purchaser the order
of confirmation should be sent to concerned authority.(i.e. to
Tahsildar/Talathi in order to make pher phar in 7/12 format)
If auction can not be held on the date mentioned in notice, then
Page 26 of 127
auction can be postponed with the approval of appropriate authority.
If auction is required to be postponed beyond 30 days then NOC of
the defaulter is necessary. If defaulter is not ready to give NOC then
as per section 195 auction should be initiated from the start.
Auction should not be taken on the day of public holidays or
other weekly holidays. Auction should start between sunrise &
sunset.
Sale can be held if minimum two bidders participate. However if
there are two or more bidders then care is to be taken that there is
no collusion or formation of syndicate of bidders.
It will be the discretion of confirming officer to confirm the sale
although the highest bid derived at the sale is slightly less than
valuation. The confirming officer should examine whether there is
possibility of deriving better or higher bid if a fresh auction is held
and whether it would be worthwhile to spend time & energy plus the
expenditure on publication of the fresh notice in the Government
Gazette.
During the statutory period in respect of confirmation of sale,
in case the defaulter pays equivalent or more than the highest bid, it
would be expedient to set aside the sale because the attached
property will still be available to proceed against.
While handing over peaceful possession, Panchnama is
required to be drawn as well as receipt from the purchasing bidder is
required to be brought on the record.
6.3.8 Purchase on nominal bid u/s. 220 of Code: This provision is
applicable to the entire State of Maharashtra & can be availed in
respect of movable as well as immovable properties. When there is no
bidder or where bids are inadequate or nominal, property is sold on
nominal bid. In such cases nominal bid of Rs. 1/- is to be offered on
behalf of the State Government.
Page 27 of 127
6.3.10 Powers of Recovery officer: - Recovery officer can issue
summons u/s 14 of MVAT Act, 2002 (See annexure–20) for
requiring personal attendance of defaulters and those who owes
money to the defaulter or any person who knows details of property,
whereabouts of the defaulter or any other person relating to the
proceedings under the Act. If any person fails to attend without
reasonable cause then action under CRPC Act may be initiated in
suitable cases i.e.
issue of bailable arrest warrant against
the
defaulter or the person. Sections 183 & 184 of MLRC, 1966 provides
arrest and imprisonment of the defaulters.
6.4 Grant of instalments: - Grant of instalments is one of the
jobs assigned to the Recovery branch. Powers under proviso of
section 32(4)(v) of the MVAT Act, 2002, have been delegated up
to the level of Sales Tax Officer vide order dated 23rd November,
2006.(One of the order No. SR.D.C.(A&R)PWR/1006/3/Adm-3, for
delegation of powers to all Sr. Dy. Commissioners and Dy.
Commissioners
is
given
in
annexure-21.
SR.D.C.(A&R)PWR/1006/1/Adm-3
Additional
powers
Commissioners,
are
by
By
order
delegated
No.
to
order
all
No.
SR.D.C.(A&R)PWR/1006/2/Adm-3 powers are delegated to all Joint
Commissioners, by order No. SR.D.C.(A&R)PWR/1006/1/Adm-3
powers are delegated to all Assistant Commissioners and Sales Tax
Officers). While granting the instalments, authorities are required
to follow the circular no. 1 of 1992 dated 24/01/1992, issued by
Hon’
CST
(See
annexure-22)
as
general
guidelines.
No
instalment to be granted to the Liquor dealer. (See circular
no. 9T of 2002 dated 18 April, 2002 as an annexure no. 23)
Page 28 of 127
All the applications for instalments of dealers will be received
by the concerned
Recovery Officer. As per delegation of powers the
Recovery Officer shall submit/forward/propose/approve these applications. The Instalment Granting Officer, hereinafter called IGO, while
considering the said applications will see that in granting the instalment facility in deserving cases, the instalment schedule shall not go
beyond period of twelve months, under any circumstances. At the
same time, the IGO shall also see that the recovery target will not fall
short of the annual target. IGO should further, take care of the recovery target of his own charge/range, for which he will be held responsible in case of failure to reach the same. The proforma of order sanctioning instalments is as per Annexure- 4.
The instalment application should be accompanied by following
documents.
1. Copy of return/ A.O. for which instalment is sought.
2. Up to date debtors list.
3. Reasons for instalment such as natural calamities, disallowances of
claims.
Monitory Limits:
Mumbai:
Designation of Officer
Amount (In Rs.)
Additional Commissioner of Sales
Tax
50,00,001/- & above
Joint Commissioner of Sales Tax
10,00,001/- to 50,00,000/-
Deputy Commissioner of Sales Tax Up to rupees 10,00,000/Mofussil:
Designation of Officer
Amount (In Rs.)
Additional Commissioner of Sales
Tax
50,00,001/- & above
Joint Commissioner of Sales Tax
10,00,001/- to 50,00,000/-
Page 29 of 127
Designation of Officer
Amount (In Rs.)
Deputy Commissioner of Sales Tax
5,00,001/- to 10,00,000/-
Asst. Commissioner of Sales Tax
1,00,001/- to 5,00,000/-
Sales Tax Officer
Up 1,00,000/-
6.5 Write off: - This is last job to be done by the recovery officer,
after all the efforts are made for recovery of dues. The monetary
limits for write off of dues are governed by circular No. REC2/1292/WRO/1, circular No. 2 of 1992, issued by Hon’ CST (See
annexure-24), Government resolution No. Write off-1095/C.R.
119/Taxation-4, dated January 24, 1996 (See annexure-25)
and letter of Hon’ CST bearing No. Adm.17-18/Write off/9596/B-2188, Mumbai, dated 14/02/1996 (See annexure-26). As
per above circulars write off powers are delegated as below.
Sr. Post
No
1 C.S.T
Power in general Cases
Power as per G.R
( R.C. is not canceled before (R.C. is canceled before
1.7.81 and asset is available ) 1.7.81 and no asset is
available )
Rs. 50,000 /- to Rs.1,00,000/- All powers
2 Additional Rs.30,000/- to Rs.50,000/C.S.T
3 J.C.
4 D.C.
All Powers
Rs.10,000/- to Rs.30,000/Rs.50,001/to
(for each assessment order ) Rs.1,00,000/- (For each
assessment order )
Up to Rs.10,000/Up to Rs.50,000/- (For
(for each assessment order) each assessment order)
Care to be taken while submitting the write off proposal.
1. Recovery is not pending due to the negligence on the part of the
Recovery Officer/ Assessment Officer.
Page 30 of 127
2. Defaulter does not possess any movable or immovable asset should
be certified by the concerned officer.
3. Police enquiry have been conducted where dues are exceeding Rs.
10,000/-. Police report is not necessary in the case where dues are
less than Rs. 10,000/- as per the memorandum dated 1/10/1985,
No.STA-1085/271/RES-10.
4. Certificate should be given that, the defaulter dealer has not
started new business any where in the state under new registration.
5. All the necessary documents are verified and scrutinized.
6.
The
write
off
proposal
should
be
approved
by
the
D.C./J.C./Additional CST.
7. After following the above formalities completed proposal should be
submitted to concerned immediate higher authority.
The entire write off proposals are to be entered in a write off
register, as shown in annexure 43.
6.6Unavailable Recovery: - Unavailable recovery is the
recovery which is not available for recovery action. The unavailable
recovery may be classified as follows.
6.6.1 Stay by DC(Appeal)/JC(Appeal)/MSTT:- When dealer prefers
an appeal before DC(Appeal)/JC(Appeal)/MSTT/or any appropriate
appellate authority, against any statutory order passed by an
authority, raising any demand and if the appellate authority passes
stay order against the order, then the recovery is stayed. The
Recovery Officer should not stop recovery actions till he gets copy of
stay order from the appellate authority. The recovery amount as per
row no. 9 in form no. 311, should be treated as "available for
recovery".( See enclosure of form no. 311 as an Annexure 47)
6.6.2 Stayed by courts:- When dealer prefers an appeal before
Page 31 of 127
court and if the court passes stay order against the order, then the
recovery is stayed. The Recovery Officer should not stop recovery
actions till he gets copy of stay order from the court.
6.6.3 R.R.C.:- In case of RRC, there are two categories of RRC, one
is within state and another is out of state.
RRC within state: - In this case the Recovery Officer has to issue
RRC to himself as seen in above paragraph. If the dealer is
possessing asset in another district then RRC is required to be sent to
the Recovery Officer of other district. The format of RRC is given
at annexure-6.
RRC outside state: - If the dealer possesses asset outside the State
of Maharashtra, then proposal for RRC is required to be sent to the
Recovery Officer of other state under the Revenue Recovery Act 1890
through Joint Commissioner.
6.6.4 Dealer not traceable: - When dealer doesn’t exist at all the
known places i.e. place of business, place of residence, any other
place last known to department then dealer is said to be not
traceable. In these circumstances all possible efforts should be made
to trace out the dealer. In order to trace out the dealer his bank
details should be checked inquiries to be conducted with introducer
of the bank account. If dealer has sold the property and shifted to
any another place, then agreement of sale shall be obtained, from the
person who has purchased it.
Inquiry should be conducted with
registration branch as to whether dealer has obtained new TIN on
same PAN. Case shall be given to Police for further action and police
report shall be obtained. In the mean time Registration Authority
should be informed to initiate cancellation of TIN certificate.
6.6.5 Official Liquidator: - The official liquidator is appointed by
the court. The Recovery Officer shall not stop his recovery actions till
the officer gets the copy of court order. He should file debt affidavit
along with assessment order and demand notice to the liquidator. He
Page 32 of 127
should obtain the acceptance of claim with claim number. As and
when investigation by official liquidator completes, amount may be
recovered in certain amount of percentage. Therefore it is utmost
necessary to assess such defaulting dealer for concerned periods & to
raise statutory demand immediately & to communicate the same to
official liquidator. Detail note will be inserted at the time of next
update.
6.6.6 Court receiver: - A person appointed by a court to administer
the property of a bankrupt or insane person or property under
litigation is called as Court Receiver. The Recovery officer should
lodge all the claims before the court receiver. The Recovery Officer
shall not stop his recovery actions till the officer gets the copy of
plaint.
6.6.7 Due date not over as per demand notice under MVAT Act
2002, MLRC & allied acts:- When statutory order is passed
demand notice is served, raising demand, to pay dues, if any. Such
demand notice permits some time limit to pay the dues, this period is
called as due date not over. The Recovery Officer should start his
recovery actions as soon as due date is over, if dealer has not paid
the dues.
6.6.8 Stay by Government:- In some cases government stays
recovery proceedings. The Recovery Officer should act as per
instruction received from higher authority in such cases.
6.6.9 Recovery stayed u/s. 23(8) proviso /24(1) second proviso
/u/s. 25(3) of MVAT:- In some cases recovery is stayed u/s. 23(8)
proviso /24(1) second proviso /u/s. 25(3) of MVAT. The Recovery
Officer should not initiate
the recovery proceedings until the
Page 33 of 127
decision by appropriate forum.
6.6.10 Insolvency: - In some cases dealer becomes insolvent. The
Recovery Officer should not stop his recovery actions until he gets
insolvency order from the court. Detail note will be inserted at the
time of next update.
6.6.11 Debt Recovery Tribunal: - In some cases dealer prefers an
appeal before Debt Recovery Tribunal (DRT) against the recovery of
dues. The Recovery Officer should not stop his recovery actions until
he gets stay order from the DRT. Detail note will be inserted at the
time of next update.
6.6.12 BIFR/SICK UNIT: - The unit is not said to be sick until it is
declared to be so by BIFR. BIFR meaning Board for Industrial
Financial Reconstruction is constituted under the SICA Act (Sick
Industrial Companies {Special Provisions} Act, 1985). Until Recovery
Officer does not posses a copy of order passed by BIFR specifying
where in that the company is sick and the order is against the
recovery of sales tax dues the Recovery Officer shall not stop his
recovery actions.
6.6.13 Procedure under BIFR: On receipt of reference, Registrar
of B.I.F.R. on scrutiny, if it is found to be in order, registers & assigns
serial number & submits it to the Chairman for further proceedings.
Thereafter the Board may determine the measures which shall be
adopted with respect to the company u/s 15 of the SICA. The B.I.F.R.
may make such inquiry as it may deem fit for determining whether
any Industrial Company has become the Sick Industrial Company. If
the B.I.F.R. Deemed fit that the company has become a Sick
Industrial Unit then it may make an order to that effect and declare a
Page 34 of 127
cut off date. It may also further order an inquiry as to how the
rehabilitation of the Sick Company is to be effected. After completion
of the inquiry the Board shall pass an order as to how rehabilitation
of the Sick Company is to be done. Once the Company is registered
as a Sick Industrial Company, protection is available from all legal
proceedings etc. against the Company u/s 22(1).
Once the dealer has intimated that he is registered with the
BIFR as Sick Industrial Company, a letter along with the registration
number & copy of proceedings of BIFR be obtained from the dealer.
The dealer is required to furnish an application in prescribed form to
the Board to register him as a Sick Industrial Unit. The copy of the
said application may also be obtained and it is to be seen that
whether correct arrears of sales tax and allied Acts administered by
the department have been communicated by the dealer to the BIFR.
If no correct dues position has been mentioned in the prescribed
application, the same may be communicated to the Board in writing.
The office address of the Board is as under:
22nd floor, Kalahari Vyapar Bhavan,
1, Tolstoy Marg, New Delhi-110001. Fax no. 011-3701211.
The Board is functioning as a Court. Therefore it will not reply to any
correspondence made with it.
The
Board
is
having
its
meeting
from
time
to
time.
Representative of Industrial unit & also of financial institutions/banks
which have provided loans to said unit attend said meeting. Board
asks one of the financial institutions/banks to prepare rehabilitation
scheme as an operating agency. The summery records of the
proceedings of the meetings/hearing are recorded. Summery record
of the proceedings may also be obtained from the dealer. For
obtaining summary record proceedings an application can also be
made directly to the Board under regulation 38(5).
The Board does not take on its own any cognizance regarding
Page 35 of 127
payment of sales tax dues. Therefore the assessing authority can
apply u/s 13(2) of SICA requesting it to make a party to the
proceedings as it is an interested party as considerable amount is due
& payable by the Sick Company. If the Board thinks fit, it may make
the Department party to the proceedings. The proceedings can be
attended by representative also.
Office of the BIFR being located at Delhi it is not possible for
the assessing authority to attend the meeting, therefore, after getting
sanction from the Law & Judiciary Department through the Joint
Commissioner of Sales Tax (Legal), Private Council stationed at New
Delhi, can be engaged so that he can attend the matter easily from
time to time and pursue the claim of sales tax department.
As per the provisions of Section 22 of the SICA the dealer is
having protection from any coercive recovery action against the
dealer till the finalization of rehabilitation scheme. However, once
the rehabilitation scheme is sanctioned the recovery of arrears up to
the cut off date can be made as per the directions in the scheme and
after cut off date the recovery can be made as per the normal dealer.
During the pendency of the inquiry before the Board, recovery can
also be made with the consent of the Board. For that purpose an
application in 4 copies is required to be sent to the Board giving all
details of the arrears and whether the arrears are out of collected tax
or otherwise.
The matter of persuasion of BIFR cases is entrusted to the
Secretary, Industry Department, Mantralaya, Mumbai-32. Up to date
position of the BIFR cases are maintained by them.
As per Letter of Desk officer of Industries department No. BIF1089(1111)/IND-10, dated 17.10.1990 (Please see annexure
no.27) State Government floated a standard Package of Relief/
Concessions for revival of Sick Industrial Units referred to
BIFR, subject to terms and conditions specified in the government
Page 36 of 127
resolution. Under this Package Scheme, arrears of principal amounts
of government dues (sales tax, purchase tax, additional tax, turnover
tax, land revenue, etc.) and as energy dues of MSEB as on the cut off
date may be rescheduled over period of two years at a time and up to
maximum of five years (in special cases, on detail justification being
advanced by the operating agency). The rescheduled arrears would
be recoverable in monthly instalments carrying simple interest 13%
per annum in cases other than composite cotton mills. In case of
composite cotton textile mills the interest rate is 10% per annum. The
arrears on account of interest on principal amounts of government
dues mention above will be funded, as on the cut of date, and
rescheduled for monthly recovery over the period mention above. In
arriving at the amount of funded interest (on outstanding principal
amounts would be reduced to 10% simple P.A. for the period between
the date of reference to BIFR under section 15 of SIC (SP) Act and
the cut of date. No interest will however, be charged on the recovery
of such funded interest.
The rate of interest is further reduced to 7% from 13% by Letter
of Desk officer of Industries department No. SIC-2007/ (1/07)/IND10, dated 30.3.07. (Please see Annexure-28).
6.6.12 SMALL SICK INDUSTRIAL UNITS: - As per circular no.
MMB-1097/118/ADM-3, circular no. 24-A of 1997 dated 26.9.1997
(please see annexure no. 29) except following two contingencies,
in no other cases, recovery shall be stayed.
a)
The Industry which is registered as Sick & is under package
scheme for rehabilitation declared by BIFR.
b)
In respect of the Industry, declared Sick & the Development
Commissioner (Department of Industry) has specified a date for
the same & has agreed to convert the arrears into loan till such
Page 37 of 127
date.
However, the dealer is liable to pay current tax as per the
provisions
of
law.
As
2001/(2891)/Industry-10,
per
Government
Mantralaya,
G.R.
no.SUC-
Mumbai-400032,
date:
21.4.2001 (Please see Annexure no. 30) operating agencies
(financial institutions/banks) who provide financial loans to such units
have to submit proposal of rehabilitation scheme meant for sick units
by including cut off date with scheme period to concerned General
Manager (Industry Centre)/ Industry Officer (DIC). After getting such
proposal said officer shall grant “Sick Industry Certificate” by
including in it period of scheme along with date of start of scheme to
Industry Unit. Once Industry unit gets such certificate it is eligible
for following facilities automatically.
Defaulter gets a period of 5 years for repayment, concessional
interest @ 7% p.a. is applicable (it is applicable in the matter of
interest on principal as well as penal interest). Said concessions are
also applicable to co-operative sector industries which are registered
at Registrar (Cooperation) under Maharashtra State Co-operative
Societies Act also,
1. For non viable units, it has been decided to offer smooth exist by
allowing a Special Amnesty Scheme under which these units will be
allowed one time settlement of State Government dues to be settled
at the principal amount by complete waiver of interest. For availing
this facility, the entire amount of dues less the interest & penal
charges will have to be paid by 31.3.2008,
2. The sick units in MIDC areas & cooperative Industrial Estates
opting for an exist will be permitted to dispose off their assets
provided that the land should be used either for industrial purpose or
for
service
industry
only.
Units
located
outside
the
MIDC
areas/Cooperative Industrial estates opting for exist will be permitted
to dispose their assets. However the land in such cases will have to
Page 38 of 127
be used as per the zoning regulations of the competent Development
Authority.
6.7 Recovery of dues relating to Sugarcane Purchase Tax Act:
Such dues are converted into interest free loan upon Sugar Factory
applying to Government for the same through Commissioner of
Sugar. Once they are converted into loan, it is recovered by
Commissioner of Sugar in instalments granted by the Government
payable after certain specific period from the year of tax dues
generated. It is the responsibility of concerned recovery officer to
keep in touch with the office of Commissioner of Sugar & take the
status of recovery position & accordingly to make necessary updates.
6.8 Closure of the recovery proceeding: - The cases are returned
back to the respective division after recovery, including interest,
wherever necessary, when dealer pays the amount & produces proof
of payment. The proof of payment is verified & then case is closed.
The entry in the Recovery Register is closed before sending the file to
concern branch/department. Regarding post assessment interest it is
necessary to calculate such interest, dealer is to be heard & issue
demand notice to the dealer & recover the said amount by the
recovery officer.
6.9 Procedure for giving tax clearance certificate: The dealer
will apply in prescribed form with Tax Facilitation Centre (TFC) in
form 414. (See Annexure-31). On receipt of this form, the
concerned recovery officer will make inquiry by way of U.O.R. with
return branch, L.T.U. branch, enforcement branch, business audit
branch etc. The concerned branch should give report of dues within
stipulated time i.e. within 2 days. If the concerned branch does not
respond within two days, the recovery branch officer will issue a TCC
Page 39 of 127
to the dealer in form 415. (See Annexure-33). After that entire
responsibility will vest with that branch which has not given a report
to recovery branch. (See proforma of tax clearance certificate &
report of dues position expected from other branches in Annexure
no. 32. For the same register will be maintained in the office of
concerned Recovery Officer. (See proforma in annexure -45)
6.10 Generation of Notices, Reminders, etc: - All the formats of
notices, reminders, orders, etc. to be used in the Recovery Branch
are generated as per the MAHAVIKAS software program. Formats
of notices, reminders, orders, etc. are as follows:
1) Reminders
2) Attachment notices & Attachment withdrawal notices
3) R.R.C.
4) MLRC notices
5) Warrant of attachment
6) Punchanama
7) Write-off order
8) Auction notice
9) Non recoverable application.
Page 40 of 127
7.
Duties
and
Accountabilities
of
every officer/staff in hierarchy and
Key Performance Indicators.
7.1 Joint Commissioner (Recovery)
Main Duties and Accountabilities
•
To assist the Additional Commissioner in the formulation of
strategy and objectives for the STD.
•
To manage the staff of the branch and deploy staff as necessary to
address any fluctuations in work flow for recovery purpose.
•
To manage the formulation and implementation of the annual
operational Plans of the branch, allocate work accordingly, receive
report on implementation from section heads and make monthly
reports to the Additional Commissioner summarizing progress
against plans and accounting for any variations.
•
To ensure that standard system and procedures are consistently
applied and observed and that recovery action is prioritized
according to tax risk and prospect of recovery.
•
To
provide
guidance
to
staff
on
issues
relating
to
the
interpretation of law and the exercise of discretion within the limit
allowed by law.
•
To carry and report persistent issues that need to be addressed
through taxpayer education redesign of forms, changes in rules,
revised procedures etc. quality control checks on the work of the
branch.
•
To conduct performance appraisals of Deputy Commissioners.
•
To identify report persistent issues that need to be addressed
through taxpayer education, redesign of forms, changes in rules,
Page 41 of 127
revised procedures etc. training and development needs for
Deputy Commissioners and arrange appropriate training.
•
To grant/monitor instalments.
•
To approve the write off proposals in fit cases and to forward write
off proposals to higher officers where ever necessary.
•
To approve MLRC auction notices, to confirm sale of properties.
•
To guide subordinates in MLRC actions.
•
To sanction prosecution proposals regarding non payment of tax
dues.
•
To monitor the work of tax clearance certificate to dealers.
•
To have overall control over the functioning of the branch.
Page 42 of 127
7.2 Deputy Commissioner (Recovery )
Main Duties and accountabilities
•
To assist the Joint Commissioner in the formulation of strategy and
objectives for the branch / district.
•
To manage the staff of the Section, allocate work and deploy staff
as necessary to address any fluctuations in work flow.
•
To manage the formulation and implementation of the annual
operational Plans of the section, allocate work accordingly, receive
report on implementation from section staff and make monthly
reports to the Joint Commissioner summarizing progress against
plans and accounting for any variations.
•
To monitor and coordinate the progress of recovery action taken
by section staff to ensure that the action taken is appropriate,
timely and in accordance with the relevant legislation.
•
To ensure that standard system and procedures are consistently
applied and observed and that recovery action is prioritized
according to tax risk and prospect of recovery.
•
To monitor work flow to identify any persistent issues that need to
be addressed through taxpayer education, redesign of forms,
changes in rules, revised procedures etc.
•
To ensure that authorized amendments to procedural manuals are
prepared, circulated and used to keep the manual up to date.
•
To
provide
guidance
to
staff
on
issues
relating
to
the
interpretation of law or the exercise of discretion within the limit
allowed by law.
•
To carry out quality control checks on the work of the Section.
•
To liaise with and monitor the performance of any outsourced
subcontractors, reporting any service level problems to the Joint
Commissioner.
Page 43 of 127
•
To conduct performance appraisals of Asst. Commissioner, Sales
Tax Officer, Sales Tax Inspectors and other subordinate staff
working under him.
•
To identify training and development needs for section staff and
arrange appropriate training.
•
To grant/monitor instalment in fit cases referred to.
•
To grant/monitor Tax Clearance Certificates in fit cases referred
to.
•
To approve the write off proposals in fit cases and to forward write
off proposals to higher officers where ever necessary.
•
To submit proposal to higher authority for confirmation of sale of
property.
•
To guide subordinates in MLRC actions.
•
To forward prosecution proposals regarding non payment of tax
dues.
•
To have overall control over the functioning of the range.
Page 44 of 127
7.3 Assistant Commissioner /STO (Recovery)
Main Duties and accountabilities
•
To apply the recovery provisions of the VAT Act and Maharashtra
Land Revenue Code in accordance with the procedures set out in
the Recovery Manual.
•
To supervise recovery action taken by Sales Tax Inspectors and
conduct performance appraisals on those officers.
•
To provide guidance to junior staff on recovery techniques and
procedures.
•
To issue statutory notices/orders like attachment u/s.33 of the
MVAT Act, 2002, warrant of attachment under MLRC Act, 1966.
•
To submit MLRC auction notices to higher authorities for approval.
•
To conduct auction.
•
To submit proposal to higher authority for confirmation of sale of
property.
•
To propose/grant instalments.
•
To propose write off proposals to higher authority.
•
To grant Tax Clearance Certificates in fit cases referred to.
•
To approve the abstracts prepared by the clerk & inspectors.
•
To levy post assessment interest, wherever necessary.
•
To close the recovery proceedings on report by S.T.I.
•
To make available the recovery proceedings to the higher
authorities for inspection.
•
To send report of recovery to concerned section after closure.
•
To perform other duties as may be assigned by the higher
authorities from time to time.
Page 45 of 127
7.4 Sales Tax Inspector (Recovery)
Main Duties and accountabilities
•
To collect all details i.e. address, tel. no., bank a/c, etc, of the case
allotted to him for recovery.
•
To confirm the status of payment, by telephone.
•
To prepare and hand over the courtesy letter to the notice server
for service to defaulter.
•
To attach bank accounts and debtors accounts of the defaulters.
•
To attach properties of the defaulters.
•
To assist Recovery officer to apply the recovery provisions of the
MVAT Act and Maharashtra Land Revenue Code in accordance
with the procedures set out in the Recovery Manual.
•
To maintain records/registers of recovery action in allocated cases.
•
To prepare notices, orders, interest calculation in recovery cases.
•
To calculate post assessment interest, issue demand notice of the
same,
•
To visit the place of business or residence of the dealer to service
urgent notices, get bank details etc.
•
To service the statutory orders under the MVAT Act, 2002, MLRC
Act, 1966 & allied Acts.
•
To ascertain asset & to prepare list of asset holding by the dealer
in case of MLRC action.
•
To draw the abstracts & sign the abstracts of the registers every
month.
•
Other duties that may be assigned by the Sales Tax Officer or
Assistant Commissioner or superior authorities.
Page 46 of 127
7.5 Sales Tax Clerk (Recovery)
Main Duties and accountabilities
•
To receive and make entries in register of cases received for
recovery action.
•
To maintain various registers.
•
To prepare notices, orders etc. under the guidance of the officer.
•
To take abstracts of all registers.
•
To file correspondence and other documents in dealer file.
•
To receive letters from various branches and departments.
•
To reply to those letters under the guidance of the officer.
•
To sort and circulate post and other communications.
•
To follow other duties that may be assigned by the superior officer.
Page 47 of 127
7.6 Key Performance Indicators-Joint
Commissioner (Recovery)
Indicators
A
Overall
Performance
Credit Points
Total
Credit
Remarks
( Instructions to Supervisory authority)
points
60
•
50
•
10
B
Inspection
15
C
(I) Maintenance of
Office
records
/
Registers
10
(II) Compliance of
office inspection
D Supervisory
Authority’s
assessment
of
personality
&
character.
Total
15
The evaluation of is to be made on the
basis of performance of subordinate
officers against the target set for a given
period.
The evaluation is to be made if officer is
assigned
any
other
work
including
additional charge
The evaluation of this indicator is to be
made on the percentage of actual disposal
of inspection against the target for a given
period.
(I) Indicates overall maintenance of all the
necessary office registers, files.
(II) This indicates the compliance of all the
regular statements and information asked
by the supervisory authorities from time to
time including the office inspection
conducted by them.
This should be based on industry and application, leadership quality, relations with
colleagues & public, general intelligence,
initiative and drive, integrity & character,
treatment to subordinates, special attitude
etc.
100
Page 48 of 127
7.6 Key Performance Indicators-Deputy
Commissioner(Recovery)
Indicators
A
B
C
Performance
1.
Providing
guidance to STO/AC
to attach proper
bank accounts &
debtors accounts
2.
Providing
guidance to attach
assets belonging to
defaulter/legal heir,
issue of press note,
conducting
auctions etc.
3.
To
verify/approve/reje
ct to proposal for
tax
clearance
certificate
4.
Acting
upon
write off proposals
5. Any other work
including additional
charge
6.
To
proceed
pass/reject
instalments
Inspection
(I) Maintenance of
Office
records
/
Registers
(II) Compliance of
office inspection
D Supervisory
Authority’s
assessment
of
personality
&
character.
Total
Credit Points
Total
Credit
Remarks
( Instructions to Supervisory authority)
points
60
10
10
10
10
•
10
10
15
10
15
The evaluation is to be made if officer is
assigned
any
other
work
including
additional charge
The evaluation of this indicator is to be
made on the percentage of actual disposal
of inspection against the target for a given
period.
(I) Indicates overall maintenance of all the
necessary office registers, files.
(II) This indicates the compliance of all the
regular statements and information asked
by the supervisory authorities from time to
time including the office inspection
conducted by them.
This should be based on industry and application, leadership quality, relations with
colleagues & public, general intelligence,
initiative and drive, integrity & character,
treatment to subordinates, special attitude
etc.
100
Page 49 of 127
7.6 Key Performance Indicators-Assistant
Commissioner/Sales Tax Officers(Recovery)
Indicators
A
B
C
Performance
1. Examination of
case
record,
providing guidance
to STI's to attach
proper
bank
accounts & debtors
accounts
2. To attach assets
belonging
to
defaulter/legal heir,
issue of press note,
conducting
auctions etc.
3. Tax clearance
certificate
4. Preparation of
write off proposals
5. Any other work
including additional
charge
(I) Maintenance of
Office
records
/
Registers
(II) Compliance of
office inspection
Supervisory
Authority’s
assessment
of
personality
&
character.
Total
Credit Points
Total
Credit
points
60
10
Remarks
( Instructions to Supervisory authority)
•
Credit points for effort should be given in
such cases where the officer has recovered
or taken extra effort to recover difficult
recoveries (like from not traceable dealers,
attachment of property, auctions, D.R.T. or
Official Assignee cases, prosecution).
•
The evaluation is to be made if officer is
assigned
any
other
work
including
additional charge
20
10
10
10
25
15
(I) Indicates overall maintenance of all the
necessary office registers, files.
(II) This indicates the compliance of all the
regular statements and information asked
by the supervisory authorities from time to
time including the office inspection
conducted by them.
This should be based on industry and application, leadership quality, relations with
colleagues & public, general intelligence,
initiative and drive, integrity & character,
treatment to subordinates, special attitude
etc.
100
Page 50 of 127
7.6 Key Performance Indicators-Sales Tax
Inspector (Recovery)
Indicators
Credit Points
Total
Credit
Remarks
( Instructions to Supervisory authority)
points
A
Performance
1.
Service
of
notices u/s 33 on
banks/Debtors
2. Action
under
MLRC preparation/
service of warrant
of
attachment,
panchanama, aid in
conducting auction
3. Issue
clearance
certificate
of
tax
4. Preparation of
write off proposal,
making enquiries,
reports to police
stations etc.
B
C
5. Extra efforts to
recover
hard
recovery like not
traceable dealers,
no asset cases,
official
assignee
cases etc.
(I) Maintenance of
Office
records
/
Registers
(II) Compliance of
office inspection
Supervisory
Authority’s
assessment
of
personality
&
character.
Total
100%
80%
70%
60%
Below 50%
No work
10
8
7
6
5
Nil
100%
80%
70%
60%
Below 50%
No work
20
16
14
12
10
Nil
•
10
•
20
•
Means if a inspector does 100% work then
he will get 10 marks out of 10. If he does
80% work then he will get 8 marks out of
10 and so on.
The evaluation of quantity is to be made on
the basis of percentage of service of
notices against cases ripe for these notices
for a given period.
The evaluation is to be made if inspector is
assigned
any
other
work
including
additional charge
10
10
10
25
15
(I) Indicates overall maintenance of all the
necessary office registers, files.
(II) This indicates the compliance of all the
regular statements and information asked
by the supervisory authorities from time to
time including the office inspection
conducted by them.
This should be based on industry and application, leadership quality, relations with
colleagues & public, general intelligence,
initiative and drive, integrity & character,
treatment to subordinates, special attitude
etc.
100
Page 51 of 127
7.6 Key Performance Indicators-Sales Tax
Clerk(Recovery)
Indicators
A
B
C
General
Acceptance
of
letters
Preparation of note
& submission to
supervisor
Maintenance of
prescribed
registers
Statements &
follow up of
pending work
Selection
&
submission of files
to record section
Functional
Feeding of data
Notices drawn
Any other work
including additional
charge
Supervisory
Authority’s
assessment of
personality &
character.
Total
Credit Points
Total
Credit
points
45
100%
80%
70%
60%
Below 50%
No work
10
8
7
6
5
Nil
5
10
Remarks
( Instructions to Supervisory authority)
Means if a clerk does 100% work then he
will get 10 marks out of 10. If he does 80%
work then he will get 8 marks out of 10 and
so on.
10
10
10
35
20
5
10
20
20
100
Page 52 of 127
Indicates feeding of data, various notices
drawn against target given for a given
period.
The evaluation is to be made if clerk is
assigned
any
other
work
including
additional charge
This should be based on industry and application, leadership quality, relations with
colleagues & public, general intelligence,
initiative and drive, integrity & character,
treatment to subordinates, special attitude
etc.
8. Reporting Format No. 1
8.1 Weekly/Monthly Reports
S
r
Branch
Type
Form-
1.
Return
213
Uni-
Branch lateral
Intere
st
Busine
2.
ss
Audit
Branch
Refund
3. Audit
Branch
4.
Other
Branch
Opening
Addition
Balance
during the during the the end of
week/mont
Act
Cas
h
Am Case
es
t
s
VAT
C.S.T.
VAT
C.S.T.
VAT
C.S.T.
VAT
C.S.T.
VAT
C.S.T.
VAT
C.S.T.
Page 53 of 127
Closure
week/
Balance
at
the
month
week/month
Amt Case Amt Case Amt
s
s
Reporting Format No. 2
8.2 Available Recovery
Sr
VAT
Cases
CST
Amount Cases
OTHER ACTS
Amount
Page 54 of 127
Cases
Amount
Reporting Format No. 2
8.3 Available Recovery
Reporting Formats No.3
Unavailable Recovery
Court
Cases
VAT
CST
2
6
BIFR
JC
RRC
Out of
State
Cas
e
Amt
Cas
e
Amt
Luxury Tax
3
5
Appeal
DC
1
4
Instalment
Entry
Tax(Motor
Vehicle)
Sugarcane
Purchase Tax
Entry
Tax(Petroleu
m)
Cas
e
Amt
Cas
e
Amt
Cas
e
Amt
Cas
e
Amt
Page 55 of 127
No
Asset
s
Out of
District
Not
trac
eabl
e
u/s.23(8) proviso
9. Control Registers
9.1. Inward Registers * As per format attached as Annexure - 34
Communications received from the dealer or other department or
other office are to be entered in this register. This register is already
in practice under old Act, the same will be continued.
9.2) Out ward Registers* As per format attached as Annexure - 35
Communications to be done by the recovery branch with the dealer
or other branch or other office or person are to be entered in this
register. This register is already in practice under old Act, the same
will be continued.
9.3) U.O.R. Register* As per format attached as Annexure – 36
Information required urgently is called vide U.O.R instead of other
communication. This register is already in practice under old Act, the
same will be continued.
9.4) Acknowledgment Register* As per format attached as Annexure – 37
This is nothing but the acknowledgment register. Signature for
acknowledgment of any outgoing communication is taken in this
register
denoting delivery of communication. This register is
already in practice under old Act, the same will be continued.
9.5) Movement Register * As per format attached as Annexure - 38
Page 56 of 127
In this register movement of file is entered. Location and status of
any file is determined by this register. This register is already in
practice under old Act, the same will be continued.
9.6) Recovery Control Register- At J.C and D.C. Office.
* As per format attached as Annexure - 39
This register is to be maintained by the Joint Commissioner and
Deputy Commissioner/s. Each case is to be entered in this register
received from other
branches i.e. Return section, Business Audit
section, Enforcement section, Refund section etc. Details of each
case i.e. amount, period, date of issue of notice, Tin is to be entered
in this register. The case to be sent to Recovery Officer is also to be
entered in this register.
9.7) Recovery Control Register by AC/STO.
* As per format attached as Annexure - 40
This register is to be maintained by the Assistant Commissioner/STO.
The
register
keeps
record
of
cases
received
from
Deputy
Commissioner's office and its disposal.
9.8) Instalment Register* As per format attached as Annexure - 41
In this register instalments sanctioning orders are recorded relating
to outstanding recovery passed by D.C. (Recovery) upon application
made by dealers. This register is already in practice under old Act,
the same will be continued.
9.9) Notice U/s 33 Register* As per format attached as Annexure - 42
In this register notices issued u/s 33 to dealer are recorded.
Page 57 of 127
9.10) M.L.R.C – register (register no 12) Annexure - 43
* As per register in previous Act.
If dealer fails to pay arrears even after issuing various notices,
action under MLRC is to be started. Entry of the same is to be
entered in this register. This register is already in practice under old
Act, the same will be continued.
9.11) Write off Register * As per format attached as Annexure – 44
Recovery to be written off is recorded in this register. This register
is already in practice under old Act, the same will be continued.
9.12) Visit Register * As per format attached as Annexure - 45
In this register entries are made of visit to be paid by S.T.I,
S.T.O/A.C. to place of business of dealer etc. This register is already
in practice under old Act, the same will be continued.
9.13) Tax Clearance Certificate Register* As per format attached as Annexure - 46
In this register if dealer has been issued tax clearance certificate
entry of the same is to be made.
Page 58 of 127
10) Inspection Procedure and frequency
10.1) Joint Commissioner of sales Tax shall take inspection of the
office of the Deputy Commissioner, twice a year and shall take
inspection of the office of Asst. Commissioner and Sales Tax Officer
once in a year.
10.2) Deputy Commissioner of sales Tax shall take inspection of the
office of the Asst. Commissioner and Sales Tax Officer once in a year.
10.3) Inspection procedure shall include inspection of the registers
maintained by the officers. Viz. whether registers are updated
regularly? Whether abstracts are taken? Whether recovery actions
are followed properly? Whether classification of recovery is done
properly? Inspection shall also include administrative measures.
11) Comment on record filing system.
A separate file will be maintained for each case. File will consist
of two parts. Part 1 will include orders given by higher authorities,
actions taken by officers. Whereas Part 2 will consists of papers
received from other departments and communications with the
dealers. After completion of recovery process recovery papers along
with the proof of recovery will sent back to respective section and
other papers will be sent to record section. This exercise should be
done on quarterly basis. There should be cross reference number
available in Mahavikas.
Page 59 of 127
12)
Responsibilities
and
date
for
updating the manual.
The responsibility for updating the manual of recovery branch lies
with the
Joint Commissioner of sales Tax (Recovery).
Commissioner
(Recovery)
shall
send
a
proposal
to
The Joint
the
Hon.
Commissioner of sales tax through the Additional Commissioner
(Recovery). The Recovery Manual shall be updated within a span of
six months/as per the directions of Hon’ble Commissioner of Sales
Tax.
13. LINKAGE
The Recovery Branch shall have linkage with many branches
which are follows.
Sr. No.
Branches
Functions
1
Mahavikas
MIS
2
Registration
TIN data of dealers
3
Return
Dealers return data, short payment of
taxes, interest/ penalty orders
4
Business audit
Recovery
certificate
generated
&
clearance
5
Enforcement
Recovery
certificate
generated
&
clearance
6
Appeal
Available & non available recovery
7
Refund
No dues certificate
Page 60 of 127
Annexure – 1
Notice for payment of tax due according to a return under section 20
of
the Maharashtra Value Added Tax Act, 2002
To
_________________________________
_________________________________
_________________________________
_________________________________
(i)
M.V.A.T. R.C. No.
(ii) C.S.T. R.C. No.
(iii)
From
To
Period
covered
by
the
return
Where as the return under section 20 of the Maharashtra Value Added Tax Act, 2002 for the
above Period has been furnished by you, but the amount of tax as shown at (iv), which is due
according to the return has not been paid/not fully paid as required under sub-clause (i) of clause
(a) of sub-section (4) of section 32 of the Maharashtra Value Added Tax Act, 2002.
(iv) The amount of tax payable shown in the return-cum-chalan is
(v)
But the copy of return-cum-chalan shown that you made the
(vi) Balance amount which is required to be paid (iv-v)
Rs.
Rs.
Rs.
You are hereby directed to pay the balance amount shown at (vii) into the Government
Treasury forthwith and produce the receipted copy of the chalan in proof of payment
before me failing, which the said amount may be recovered from you as per provision of
section 33 of the Maharashtra Value Added Tax Act, 2002 as arrears of land revenue.
(vii) Balance amount now payable
Rs. In figure________________________
Rs.in.words________________________
_
___________________________________
Asst. Commissioner/Sales Tax Officer
MVAT Recovery Branch,
Page 61 of 127
Annexure – 2
Read: 1) Show cause notice NO.AC/STO( )/TIN
B- , Mum, Date:
2) Dealers letter date.____________________________________
Heard:
ORDER
(Under section 29(7) of Maharashtra Value Added Act,2002.)
NO: AC/STO(
)/Return Br./Penalty Order/TIN
B-
Mum, Date:
Whereas it is found that the dealer has failed to comply with
notice in respect of proceedings u/s. 33 or 34 of MVAT Act, 2002.
Therefore, a show cause notice was issued and properly served
on the dealer and directed to show cause as to why penalty u/s.29(8)
of MVAT Act, 2002 should not be imposed on him.
In response to show cause notice
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_____________________________________________________________.
Therefore, I the undersigned Asst. Commissioner/Sales Tax
Officer ( ), Return Branch, Mumbai, levy penalty of Rs.1000/- U/S.
29(8) of MVAT Act, 2002.
Issue demand notice for Rs.1000/-.
Seal:
Date:
Asst. Commissioner/Sales Tax Officer
MVAT Recovery Branch,
Copy to:
Page 62 of 127
Annexure – 3
office of the :
A.C./Sales Tax Officer( ),
Recovery Branch, 6th floor,
Vikrikar Bhavan, Old Bldg.,
Mazgaon, Mumbai-4000010.
ORDER
(Under section 30(2) of Maharashtra Value Added Tax Act,2002 r/w Rule
88(1) of Maharashtra Value Added Tax Rules,2005)
No:AC/STO/VAT/Recovery
Mumbai,Date:
Branch/Mumbai/Interest/RCNo/2006-2007/B-
Whereas the dealer M/s._____________________________ holder of
RC No.______________under Maharashtra Value Added Tax Act,2002 has notified
the following return(s) by prescribed date(s) as per the provisions of Section 20
of the MVAT Act, 2002, interest u/s.30(2) of MVAT Act, 2002 is attracted. The
interest is worked out as under:
Period
Amount Due
Tax paid Late by
Interest
Date
on Date
Months Days
Rs.
April
May
June
July
August
September
October
November
December
January
February
March
I the undersigned AC/Sales Tax Officer( ), Recovery Branch,
Mumbai hereby levy the interest u/s. 30(2) of Maharashtra Value Added
Tax,2002 r/w Rule 88(1) of Maharashtra Value Added Tax, 2005 at Rs._____________/-.
Issue demand notice accordingly.
Place:
Date:
Seal:
Copy to:
1) M/s._____________
__________________
Asst. Commissioner/Sales Tax Officer
MVAT Recovery Branch,
Mumbai.
Page 63 of 127
Annexure – 4
Form 417
{See rule 45(6)}
Order Sanctioning Instalments under section 32(4) of
The Maharashtra Value Added Tax Act, 2002.
To,
_________________
_________________
_________________
No:
Date:
Sub: Grant of Instalment in respect of payment of tax,
penalty,
interest or as the case may be the sum forfeited.
Ref: Your application dated________________________________
Gentleman,
This is in reference to your application cited above; I hereby grant
instalments as shown in table below. The instalments are for a total amount of
Rs.___________tax________, penalty__________, interest__________) and are for the
period from ________________to ___________________.
Sr.No. Amount(Rs.)
Interest
(Rs.)
Total Amount
(Rs.)
Due date of payment
(Rs.)
1
2
3
4
5
6
7
8
9
10
11
12
Above instalments are granted subject to following terms and condition.
•
You are hereby directed to pay the instalments regularly on or before the
dates specified No default should be made in paying any of the instlaments
by due dates.
Page 64 of 127
•
•
•
•
•
You are hereby directed that if you fail to produce the receipted copy of the
chalan before me/concerned authority within three days of the due date, then
the facility of instalment will stand automatically canceled and concerned
authority will proceed to recover dues as per the provision of law.
This order is in respect of the period and amount mentioned at the beginning
of this order and the grant of instalment is without prejudice to the other
provisions of this Act, including levy of penalty or interest or both.
This order does not cover any amount other than the once covered by this
order.
You will not be allowed to merge any amount due for any period beyond the
period covered by this order in the amount in respect of which facility is
granted.
The amounts payable as per the returns for any period subsequent to the
period covered by this order should be paid within prescribed time as
provided by the law.
SEAL
Place:
Date:
Signature and Stamp of Issuing Authority
Copy to:
(1) Shri._________________A.C.(
)/S.T.O.(
), MVAT Recovery Branch,
---------------- to keep watch on payment and take immediate action if there is
default either in the payment of above instalment or current dues, if the
payments are not made within stipulated time, necessary action for recovery
u/s.33 of the MVAT Act, 2002 may be initiated at once. The concerned A.C.
/S.T.O. should calculate accurate interest at the time of payment of final
instalment amount payable by the dealer. Interest calculated in this order is
based on due dates mentioned in this order. If the dealer makes the payments
earlier than the due dates then interest should be recalculated accurately and
the dealer may be informed accordingly.
(2) Office copy.
Page 65 of 127
Annexure – 5
Notice under section 33 of the MVAT Act 2002
(´ÖÆüÖ¸üÖ™Òü ´Ö㻵־Ö׬ÖÔŸÖ ú¸ü †×¬Ö×ÖµÖ´Ö 2002 †¾ÖµÖê ú»Ö´Ö 33 “Öß ÖÖê™üßÃÖ)
To
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö Ó Ã Ö
N O./ﾍ Îú´ Ö Ö Ó ﾍ ú
Sir/´Ö Æ ü Ö ê ¤ ü µ Ö
W H E R E A S , a sum of Rs._____ _ _ _ _ _ _ _/- is due fro m ______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ who is/are a
registered dealer/s under the M V A T Act 2002. Registrat i o n Certi f i c ate No. _______ _ _ _ _ _ _ _ _ _on
account of M V A T Act and/or penalt y under the A C T .
I, the Sales Tax Of f i c er, M V A T Act, Reco v e r y to wh o m the po wers of the Co m m i s s i o n e r of
Sales Tax, M a har as ht ra State, M u m b a i, in this behal f have been delegated, do hereb y require you,
under section 33 of the said A ct, to pay to me forthe w i t h any amou nt due fro m you to or held by for or
on account ______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ u p to the amou nt of arrears sho w n above.
•µ Ö Ö † £ Ö ß Ô , †×¬ Ö × Ö µ Ö ´ Ö Ö ﾏ Ö Ö » Ö ß » Ö ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ﾍ ú¸ü †Ö ×  Ö / Ø  ú ¾ Ö Ö
¤Óü›ü µÖ Ö ² Ö Ö ² Ö Ÿ Ö ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü
´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö  ú ¸ ü †×¬ Ö × Ö µ Ö ´ Ö ‹ 2002 Ö Ö ë¤ ü  Ö ß
¯Ö Ï ´ Ö Ö  Ö ¯ Ö ¡ Ö
ú´ÖÖ Ó  ú
_______ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ † ¾Ö µ Ö ê
Ö Ö ê¤ Ó ü  Ö ß  é ú Ÿ Ö ×¾ Ö  Î ú ê Ÿ Ö Ö / × ¾ Ö  Î ê ú Ÿ Ö ê †Ã Ö » Ö ê » µ Ö Ö Á Ö ß.___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
µ Ö Ö “ µ Ö Ö  ú › æ ü Ö ¹ý._____ _ _ _ _ _ _ _ _ _ _ _/- “Öß ¸üŒ  ú ´ Ö µ Öê  Ö ê †Ö Æê ü.
ŸµÖ Ö†£ Öß Ô
,•µ Ö Ö “ µ Ö Ö  ú › ê ü
µÖ Ö ² Ö Ö ² Ö Ÿ Ö
×¾ Ö  Î ú ß  ú ¸ ü
†Ö µ Ö ã Œ Ÿ Ö , ´ Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü
¸üÖ • µ Ö ,
´Öã² Ö ‡ Ô , µÖ Ö Ó “ µ Ö Ö ¿Ö Œ Ÿ Ö ß ¯Ö Ï ¤ ü Ö Ö  ú ¸ ü  µ Ö Ö Ó Ÿ Ö †Ö» µ Ö Ö †Ö Æ ê ü Ÿ Ö †Ã Ö Ö ´Öß, ×¾ Ö
ﾍ Îúß ﾍ ú¸ü †×¬ Ö ﾍ úÖ¸üß,´ Ö ã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ﾍ ú¸ü (¾Ö Ã Ö ã » Ö ß ¿Ö Ö ﾏ Ö Ö) µÖ Ö ¾ ¤ ü Ö ¸ ê ü, ˆŒ Ÿ Ö
†×¬ Ö × Ö µ Ö ´ Ö Ö “ µ Ö Ö ﾍ ú»Ö´ Ö 33 † ¾ Ö µ Ö ê †Ö¯ Ö » µ Ö Ö ﾍ ú›æü Ö µÖê ﾝ Öê †Ã Ö » Ö ê » µ Ö Ö
Ø
ﾍ
ú¾ Ö Ö
¾Ö¸ü
¤ü¿Ö Ô × ¾ Ö » Ö ê » µ Ö Ö
£Ö
ﾍ
ú²Ö Ö
ﾍ
úß“ µ Ö Ö
Ø ﾍ ú¾ Ö Ö _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö ² Ö Ö ² Ö Ÿ Ö
Ÿ Ö ã ´ Æ ü ß ¬Ö Ö ¸ ü ﾝ Ö
ﾍ êú» Öê» Ö ß
ﾍ úÖê ﾝ Ö Ÿ Ö ß Æ ü ß ¸üŒ ﾍ ú´Ö Ÿ Ö ã´ Æ ü ß ´Ö» Ö Ö ×¤ü» Ö ß ¯Ö Ö × Æ ü • Ö ê .
A n d I do also require you to pay any mone y whic h may beco m e due fro m you to hi m/the m or
wh i c h you may subsequent l y held or on accou nt of hi m/the m up to the amou n t of arrears still rema i n i n g
unpai d, forth w i t h on the mone y beco m i n g due or being held by you as aforesai d as such pay m e n t is
requi red to meet the amou n t due by the said dealer in respect of arrears of M V A T A ct and penalt y
under the said A ct.
†Ö × ﾝ Ö Ÿ Ö Ã Ö ê “ Ö Ÿ Ö ã ´ Ö “ µ Ö Ö ﾍ ú›æü Ö Ÿ µ Ö Ö » Ö Ö/ Ÿ µ Ö Ö Ó Ö Ö ¤êüµ Ö Æü Ö ê ‡ Ô » Ö †¿Öß
Ø ﾍ ú¾ Ö Ö Ÿ Ö ã ´ Æ ü ß Ÿ µ Ö Ö Ö Ó Ÿ Ö ¸ ü †¤üµ Ö Ö ¯ Ö ³Ö¸ü ﾝ Ö Ö
ﾍ êú» Ö Ö Ö Ã Ö » Ö ê » µ Ö Ö
£Ö ﾍ ú²Ö Ö ﾍ úß“ µ Ö Ö ¸ü ﾍ ú´Öê ¯ Ö µ Ö Ô Ó Ÿ Ö “ Ö ß Ÿ µ Ö Ö “ µ Ö Ö Ã Ö Ö š ü ß/ Ÿ µ Ö Ö Ó Ó “ µ Ö Ö Ã Ö Ö š ü ß
•Ö ¾ Ö ô û ²ÖÖ ô û ﾐ Ö» Ö ß † Ã Ö ê » Ö †¿Öß ﾍ úÖê ﾝ Ö Ÿ Ö ß Æ ü ß ¸üŒ ﾍ ú´Ö,ˆ Œ Ÿ Ö †×¬ Ö × Ö µ Ö ´ Ö Ö ¾Ö µ Ö ê ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ﾍ ú¸ü ¾ Ö ¤Óü› ü µ Ö Ö Ó “ µ Ö Ö £Ö ﾍ ú²Ö Ö ﾍ úß²Ö Ö ² Ö Ÿ Ö ˆŒ Ÿ Ö
×¾ Ö ﾍ Îêú Ÿ µ Ö Ö ﾍ ú›æü Ö µ Öê ﾝ Öê †Ã Ö » Ö ê » Ö ß ¸üŒ ﾍ ú´Ö “Öã ﾍ úŸ Ö ß ﾍ ú¸ü ﾝ µ Ö Ö Ã Ö Ö š ü ß †¿Öß
¸üŒ ﾍ ú´Ö ßÖ¸ü ﾝ Öê †Ö ¾ Ö ¿ µ Ö ﾍ ú †Ã Ö » µ Ö Ö Öê Ÿ Ö ß ¤êüµ Ö — Ö Ö » µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ø ﾍ ú¾ Ö Ö
ˆ¯Ö¸ ü Ö ê Œ Ÿ Ö ¯ Ö Ï ´ Ö Ö ﾝ Öê Ÿ Ö ã´ Æ ü ß ¸üŒ ﾍ ú´Ö •Ö ¾ Ö ô û ²Ö Ö ô û ﾐ Ö» µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ÿ Ö Ö Ÿ ﾍ úÖ ôû
Page 66 of 127
†¿Ö Ö ¸ü ﾍ ú´Öê“ Ö Ö ³Ö¸ü ﾝ Ö Ö ﾍ ú¸ü ﾝ µ Ö Ö “ Ö ß ´Öß Ÿ Ö ã ´ Ö “ µ Ö Ö Ö ﾍ ú›êü ´Ö Ö ﾐ Ö ﾝ Öß ﾍ ú¸üß Ÿ Ö
†Ö Æê ü.
Please note that pay m e n t made by you in co m p l i a n c e wit h this Not ic e is in la w deemed to have
been made under the autho ri t y of the said dealer and my receipt wil l constit ut e a good and suff ic i e n t
dischar ge of your liabil i t y to the said dealer to the extent of the amou nt referred to in the receipt.
µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß “ µ Ö Ö † Öã¯ Ö Ö » Ö Ö Ö £ Ö Ô
Ÿ Ö ã´ Æ ü ß ³Ö¸ü» Ö ê » Ö ß ¸üŒ  ú ´ Ö Æüß
×¾ Ö ¬ Ö ß † ¾ Ö µ Ö ê ˆŒ Ÿ Ö ×¾ Ö  Î ê ú Ÿ µ Ö Ö “ µ Ö Ö ¯Ö Ï Ö × ¬ Ö  ú Ö ¸ ü Ö ´ Ö ¬ µ Ö ê ³Ö¸ü» Ö ß † Ã Ö » µ Ö Ö “ Ö ê
Ã Ö ´ Ö • Ö ﾝ µ Ö Ö Ó Ÿ Ö µ Öê‡ Ô » Ö ¾ Ö ´Öß ×¤ü» Ö ê » µ Ö Ö ¯Ö Ö ¾ Ö Ÿ Ö ß ´ Ö ã ô ê û Ÿ Ö ´ Ö “ Ö ß Ÿ µ Ö Ö
¯Ö Ö ¾ Ö Ÿ Ö ß ´ Ö ¬ µ Ö ê × Ö¤êü Ù ¿ Ö Ÿ Ö
ﾍ êú» Öê» µ Ö Ö ¸ü ﾍ ú´Öê“ µ Ö Ö ´Ö µ Ö Ö Ô ¤ ê ü ¯ Ö µ Ö Ô Ó Ÿ Ö
ˆŒ Ÿ Ö ×¾ Ö ﾍ Îêú Ÿ µ Ö Ö “ µ Ö Ö ¤üÖ × µ Ö Ÿ ¾ Ö Ö Ÿ Ö æ Ö ¯Öæ ﾝ Ö Ô ¯ Ö ﾝ Öê ´Öã Œ Ÿ Ö Ÿ Ö Ö Æü Ö ê ‡ Ô » Ö ,
µ Ö Ö “ Ö ß Ö Öë¤ ü ‘µ Ö Ö ¾ Ö ß .
Please also note that if you discharge any liabil it y to the said dealer after receipt of this Not i c e,
you wi l l personal l y liable to the Co m m i s s i o n e r of Sales Tax, M a h a r as ht ra State, M u m b a i, to the extent
of the liabi l i t y dischar ged or to the extent of the lisbil i t y of the said dealer for Sales Tax and penalt y
under the said A ct, whi c he v e r is less.
ŸµÖÖ¯ ÖÏ´Ö Ö
ﾝ Öê Æüß Ö Öê ™ ü ß Ã Ö
×´ Ö ô û Ö » µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ÿ Ö ã ´ Æ ü ß ˆŒ Ÿ Ö
×¾ Ö  Î ê ú Ÿ µ Ö Ö “ µ Ö Ö
²ÖÖ² Ö Ÿ Ö ß Ÿ Ö ß » Ö ¤üÖ × µ Ö Ÿ ¾ Ö ¯Ö Ö ¸ ü ¯Ö Ö › ü » Ö ê †Ã Ö » µ Ö Ö Ã Ö , Ÿ Ö ã
´Æüß ×¾ Ö  Î ú ß  ú ¸ ü †Ö µ Ö ã Œ Ÿ Ö , ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü ¸üÖ • µ Ö , ´ Ö ã Ó Ó ² Ö ‡ Ô µÖ Ö Ó Ö Ö ¯Ö Ö ¸ ü
¯Ö Ö › ü » Ö ê » µ Ö Ö ¤üÖ × µ Ö Ÿ ¾ Ö Ö “ Ö ß ´Ö µ Ö Ö Ô ¤ ü Ö Ø ﾍ ú¾ Ö Ö ˆŒ Ÿ Ö †×¬ Ö × Ö µ Ö ´ Ö Ö ¾Ö µ Ö ê
´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö
ﾍ ú¸ü ¾ Ö ¤Óü› ü µÖ Ö Ã Ö Ö š ü ß ˆŒ Ÿ Ö ×¾ Ö ﾍ Îêú Ÿ µ Ö Ö “ µ Ö Ö
¤üÖ × µ Ö Ÿ ¾ Ö Ö “ Ö ß ´Ö µ Ö Ö Ô ¤ ü Ö µÖ Ö ¯ Ö î ﾍ úß •Öß ¸üŒ ﾍ ú´Ö ﾍ ú´Ö ß †Ã Ö ê » Ö Ÿ µ Ö Ö
´Ö µ Ö Ö Ô ¤ ê ü ¯ Ö µ Ö Ô Ó Ÿ Ö
Ÿ Ö ã ´ Æ ü ß ¾ µ Ö Œ Ÿ Ö ß ¿ Ö : •Ö² Ö Ö ² Ö ¤ ü Ö ¸ ü ¸üÆ ü Ö » Ö , µ Ö Ö “ Ö ß Ö Ö ë¤ ü
‘µ Ö Ö ¾ Ö ß .
Please note further that if you fail to make pay m e n t to me in pursuance, further proceedi n gs
may be taken by the Reven ue Collec t o r of your district for recover y of the amou n t fro m you as an
arrears of land revenue under last para of the explanat i o n of sectio n 33 of the M V A T Ac t, 2002.
†Ö ﾝ Ö ﾏ Öß µÖ Ö “ Ö ß Æ ü ß Ö Ö ë¤ ü ‘µ Ö Ö ¾ Ö ß  ú ß, µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß † Öã Ã Ö Ö ¸ ü Ÿ Ö ã´ Æ ü ß
´Ö» Ö Ö ¸ü Œ  ú ´ Ö ¤êü  µ Ö Ö ´ Ö ¬ µ Ö ê  ú Ã Ö æ ¸ ü  ê ú » µ Ö Ö Ã Ö Ÿ Ö ã´ Ö “ µ Ö Ö ×• Ö » Æ ü µ Ö Ö “ µ Ö Ö
´Ö Æ ü Ã Ö æ » Ö Ã Ö ´ Ö Ö Æ ü Ö ¸ ü  ú Ö  ú › æ ü Ö ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö  ú ¸ ü †×¬ Ö × Ö µ Ö ´ Ö 2002 “µÖ Ö  ú » Ö ´ Ö 33 † ¾ Ö µ Ö ê à ¯ Ö Â ™ ü ß  ú ¸ ü  Ö ´Æü  Ö æ Ö †Ã Ö » Ö ê » µ Ö Ö
¿Öê ¾ Ö ™ ü “ µ Ö Ö ¯Ö × ¸ ü“ ”ê û¤ ü Ö ¾ Ö µ Ö ê •Ö´ Ö ß Ö ´Ö Æ ü Ã Ö ã » Ö Ö “ Ö ß £Ö  ú ² Ö Ö  ú ß ´Æü  Ö æ Ö
¾Ö Ã Ö ã » Ö ß  ú ¸ ü  µ Ö Ö Ã Ö Ö š ü ß ¯Ö㜠üß » Ö  ú Ö µ Ö Ô ¾ Ö Ö Æ ü ß  ú ¸ ü  µ Ö Ö Ó Ÿ Ö µÖ ê‡ Ô » Ö .
A chalan for pay m e n t of the mone y into a Go ve r n m e n t Treasur y/Sub- Treasur y/Reser ve Ban k of
Indi a is sent here w i t h and you are require d to send the receipted copy on or before.
¿Ö Ö Ã Ö ﾍ úßµ Ö ﾍ úÖê Â Ö Ö ﾐ Ö Ö ¸ ü/ˆ¯ Ö ﾍ úÖê Â Ö Ö ﾐ Ö Ö ¸ ü/׸ü — Ö ¾ Æ ü Ô ²Ö Ñ ﾍ ú †Öò± ú
‡Ó ×› ü µ Ö Ö ´ Ö ¬ µ Ö ê ¸üŒ ﾍ ú´Ö ³Ö¸ü ﾝ µ Ö Ö Ã Ö Ö š ü ß µÖ Ö Ã Ö Ö ê ² Ö Ÿ Ö “Ö» Ö Ö •Ö Ö ê› ü » Ö ê †Ö Æê ü
¾Ö Ÿ Ö ã´ Æ ü ß ______ __ _ _ _ _ ¸üÖê• Ö ß ×Ó ﾍ Óú ¾ Ö Ö Ÿ µ Ö Ö ¯ Ö æ ¾ Ö ß Ô
¯Ö Ö ¾ Ö Ÿ Ö ß
•Ö Ö ê› ü » Ö ê » Ö ß ¯Ö Ï Ÿ Ö ¯Ö Ö š ü × ¾ Ö ﾝ Öê †Ö ¾ Ö ¿ µ Ö ﾍ ú †Ö Æ ê ü.
If, ho we v e r, it is prove d to the satisfact i o n of the undersig ne d, wit h i n twent y days of the recei pt
of this Not i ce or wit h i n the further time that ma y be granted on request that the sum deman de d, or, any
part thereof is not due to the dealer viz. M/s.______ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ or that you do not held
Page 67 of 127
any mone y for or on accou nt of the said dealer, then nothin g contai ned in this Not i ce shall requi re
you to pay any such sum or part thereof, as the case may be.
A
copy
of
this
Not i ce
is
being
Shri/ M/s._____ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _.
sent
to
Ÿ Ö £ Ö Ö × ¯ Ö , •Ö¸ ü Æüß Ö Öê ™ ü ß Ã Ö ×´ Ö ô û Ö » µ Ö Ö ¯ Ö Ö Ã Ö æ Ö ¾Öß Ã Ö ×¤ü ¾ Ö Ã Ö Ö Ó “ µ Ö Ö
†Ö Ÿ Ö Ø  ú ¾ Ö Ö ×¾ Ö Ö Ó Ÿ Ö ß  ê ú » µ Ö Ö Ö Ó Ÿ Ö ¸ ü ¤êü  µ Ö Ö Ó Ÿ Ö †Ö» Ö ê » µ Ö Ö †Ö  Ö  Ö ß 
úÖ» Ö Ö ¾ Ö ¬ Ö ß ´ Ö ¬ µ Ö ê  Ö Ö » Ö ß Ã Ö Æ ü ß
 ú ¸ ü  Ö Ö - µÖ Ö “ Ö ß ﾏ Ö Ö ¡ Ö ß Æü Ö ê ‡ Ô » Ö †¿Ö Ö ¯ Ö Ï
ﾍ úÖ¸êü •Ö¸ ü × Ã Ö ¬ ¤ ü ﾍ ú¸ü ﾝ µ Ö Ö Ó Ÿ Ö †Ö» Ö ê ﾍ úß, ×¾ Ö ﾍ Îêú Ÿ Ö Ö ´Æü ﾝ Ö• Ö ê“ Ö
Ã Ö ¾ Ö Ô Á Ö ß _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µÖ Ö Ó “ µ Ö Ö ﾍ ú›æü Ö ´Ö Ö ﾐ Ö ﾝ Öß ﾍ êú» Öê» Ö ß
¸üŒ ﾍ ú´Ö Ø ﾍ ú¾ Ö Ö × Ÿ Ö “ Ö Ö ﾍ úÖ Æ ü ß ³Ö Ö ﾐ Ö µÖê ﾝ Öê Ö Ö Æ ü ß Ø ﾍ ú¾ Ö Ö ˆŒ Ÿ Ö
×¾ Ö ﾍ Îêú Ÿ µ Ö Ö Ã Ö Ö š ü ß Ø ﾍ ú¾ Ö Ö Ÿ µ Ö Ö ² Ö Ö ² Ö Ÿ Ö Ÿ Ö ã ´ Æ ü ß  ú Ö ê  Ö Ÿ Ö ß Æ ü ß ¸üŒ  ú ´ Ö
²ÖÖ ô û  Ö Ÿ Ö Ö Ö Æ ü ß Ÿ Ö ¸ ü, µÖ Ö Ö Öê ™ ü ß ¿ Ö ß ´ Ö ¬ µ Ö ê Ã Ö ´ Ö Ö × ¾ Ö Â ™ ü †Ã Ö » Ö ê » µ Ö Ö 
úÖê  Ö Ÿ µ Ö Ö Æ ü ß  Ö Ö ê  ™ ü ß † ¾ Ö µ Ö ê µ Ö£ Ö Ö Û Ã £ Ö Ÿ Ö ß †¿Öß  ú Ö ê  Ö Ÿ Ö ß Æ ü ß ¸üŒ  ú ´ Ö
Ø  ú ¾ Ö Ö × Ÿ Ö “ Ö Ö  ú Ö Æ ü ß ³Ö Ö  Ö ¤êü  Ö ê †Ö ¾ Ö ¿ µ Ö  ú ¸üÖ Æ ü  Ö Ö ¸ ü Ö Ö Æ ü ß.
µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß “ Ö ß ¯Ö Ï Ÿ Ö
Á Ö ß/ Ã Ö ¾ Ö Ô Á Ö ß _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö Ó Ö Ö ¯Ö Ö š ü × ¾ Ö ﾝ µ Ö Ö Ó Ÿ Ö †Ö» Ö ß †Ö Æê ü.
Encl: One chalan for m in Trip l i c ate
Ã Ö Æ ü : “ Ö » Ö Ö Ö “ Ö Ö ˆﾍ ú Ö´ Ö ã Ö Ö Ÿ Ö ß Ö ¯Ö Ï Ÿ Ö à ´ Ö ¬ µ Ö ê .
Sales
Page 68 of 127
Y o u r s faith f u l l y ,
†Ö¯ Ö » Ö Ö
Tax Of f i c e r/× ¾ Ö
†×¬ Ö ﾍ úÖ¸üß.
ﾍ Îúß
ﾍ ú¸ü
Annexure – 6
PROFORMA FOR REVENUE RECOVERY CERTICICATE
REVENUE RECOVERY CERTIFICATE
Office
of
the
A.C. Of S.T (Recovery),
Address:-
To
Collector,
--------------- District
No-ACST /STO(Recovery) -------/RRC/RC No./TIN of dealer—----------B- -----
S.T.O.
dt-----------
Subject:- RRC Under Section 34 of the MVAT Act 2002 & u/s. Section 9 of the Central Sales Tax
Act 1956.
Following dealer is in arrears of Sales Tax dues of Rs. ---------------------- (Tax) and Rs.
------------------ ( Penalty, interest ) in words Rs. ----------------- & Rs.------------ -----. Demand notices u/s.
34 of the MVAT Act 2002 & U/s 9 (2) of the C.S.T Act 1956 are served on him on
-------------------------------------------------------------------.
Name of dealer
RC No
Dues period
B.S.T 1956
C.S.T 1956
Information in respect of ownership of business is as below:Owner/Partner
Name
Place of residence
Detail
of
moveable
/immoveable Property.
Said business is Limited Company /Co-operative Society and office- bearers are as below:Name
Address
( Business and residence )
Designation /Status
1
2
3
For the recovery pursue the business organization and not individual person (in case of
Limited Company and Co-Operative society ) It is requested that the said outstanding dues be
recovered under M.L.R.C. 1966 and remitted in Govt. Treasury in form No. 210 under the MVAT
Act 2002 and in the from No. 4 B under the C.S.T Act 1956 . Copy of receipted chalan may
please be sent to the office of the undersigned
Original entry of above dues is entered now under case No- ------------------------------------------------Please acknowledge the receipt of RRC and inform the number in your register.
Asst. Commr. Of Sales Tax/Sales Tax Officer (Recovery)
Page 69 of 127
Annexure – 7
Demand notice u/s 178 /267 of the Maharashtra
Land revenue Code, 1966
From No. 1
(See rule 5)
Address: - ----------------------------------------------------------------------------------------No- ACST/STO-
/TIN/ Rev/Recovery / B-
/
Dated -
To Shri ---------------------------------------------------------- ( only in case of Prop.& Partnership firm )
M/s. --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------(Address of Prop /Partner) ------------------------------------------------------------Notice is hereby given that you are in arrears of Sales Tad dues Rs. -------------Details in Sales Tax dues Rs. ----------------------------------------. Details in respect of the said dues are
available in the office of the undersigned. You are hereby informed that the dues payable by you
and notice fee Rs. -------------------------------- are required to be paid by you within 10 /20 days from
receipt of this demand notice. Failing which to recover the said dues, Action as per provisions of
the Maharashtra Land Revenue code 1968 shall be initiated.
Detail of outstanding dues:1)
Period
BST
CST
2)
Asst. Commr. Of Sales Tax/Sales Tax Officer
(Recovery)
Page 70 of 127
Annexure – 8
WARRANT OF ATTACHMENT UNDER SECTION 267 (3) /180/181/OF MAHARASHTRA
ACT NO XLI OF 1966.
No- A.C /S.T.O/ -------------- / --------------/ RECOVERY / B- ---------------- /
/ dated
-------------TIN/Sales Tax Registration No- BST -------------------CST --------------------WCT---------------------To,
Shri /Smt./ Kum. ----------------------------------------------------------- ( SALES TAX INSPECTOR )
WHEREAS M/s. ------------------------------------------------------------ has failed, after due notice to
discharge the revenue due by him to Maharashtra Government, amounting Rupees (figure )
--------------------------------------------------------------------- (word ) --------------------------------------------------------------for the period ---------------------------------------------------- due by him in respect of Sales tax dues as
certified by Asst. commissioner of Sales tax ( ------------ ) /S.T.O (---------------- ) / -----------/ Division .
You are hereby authorised and directed, by virtue of the power given to me under
section 267 (3)/180/181 of Maharashtra Act No XLI of 1966 as to enter into and take possession
of the said land or of any other property moveable or immovable of said M/s.----------------------------and to continue in such possession thereof until the said sum of Rupees ----------------------------------shall be duty paid , or until the said land and property shall have been sold in liquidation of the
amount so due, pursuant to the provision of the said Act.
Give under my hand seal at ---------------------------------------- this -----------------------------------------day of 200------- .
Seal
(Recovery)
Asst. Commr. Of Sales Tax/Sales Tax Officer
Date of service of demand Notice --------------------------------------R.R. C No .-----------------------------------------------------Period of default ------------------------- to ------------------------------------
Page 71 of 127
Annexure – 9
From No. 4
READ – 1) Demand Notice in Form No.1 U/s 178/ 267 of the Maharashtra Land Revenue
Code.1966 read with section 34 of MVAT, section 38 B (1) (V) of the Bombay Sales
Tax,1956 and section 9 (2) of the Central Sales Tax, Act 1956.
2) Warrant of Attachment under No. REVST ---------------------------- date . ----------------------3) Rule 11 of the Maharashtra Realization of Land Revenue Rule, 1967 (R.F.D No.
UNF/2367 / R, date 31.5.1958)
ORDER
(Order of Attachment Of Immovable Property)
No- A.C./STOAC
/ Recovery /4000
/ MAH
/ 4000
/S/----------/ TIN______/Name of Division / B- ------------/C/
/
Whereas Mr./Mrs ---------------------------------------- proprietor / partner of M/s. ----------------------------holder of R.C. No /TIN------------------------------------------------ -------under Bombay Sales Tax Act,
1959/MVAT Act 2002 and R.C. no. ---------------------------------------------------- under Central Sales Tax
Act, 1956 has made default in payment of Rs. ------------------------------------ ( in words Rupees
--------------------------------------------------------- on account of Sales Tax dues payable by him/ her as per
details given below :------------------------------------------------------------------------------------------------------------------------------------------------Details Of
Period
Amount (B.S.T/MVAT )
Amount (C.S.T )
-------------------------------------------------------------------------------------------------------------------------------------------------Assessment dues /F -28 dues
Rs.------------------------- Rs.--------------------------,,
Rs.-------------------------- Rs.--------------------------,,
Rs.-------------------------- Rs.-------------------------,,
Rs.--------------------------- Rs. -------------------------It
is
order
that
the
said
Mr./Mrs.
----------------------------------------of
M/s.
------------------------------------------- be and is hereby prohibited and restrained, until, further orders
from this office from transferring or charging the property as specified in the Schedule hereto,
by sale, gift or otherwise and persons be and are hereby, in like manner, prohibited from
receiving the same by purchase, gift or otherwise.
SCHEDULE
Description of property
Survey
No.--------------------------------------------------The total /Proportional right, titles
Plot
No-------------------------------------------------------and interest of Mr/Mrs (Name of Proprietor
Area
-----------------------------------------------------------or Partner only
not directors )
--------------- of
flat
No-------------------------------------------------------M/s. ------------------------------------------------------------Area ----------------------------------------------------------in the business premises /residential
premises situated at -------------------------------------Page 72 of 127
----------------------------------------------------------------------------------------------------------------------------------------I the undersigned have issued this order my hand and seat of this office, this
------------------------------of ----------------------------------------------------------.
PLACE :Officer (Recovery)
Asst. Commr. Of Sales Tax/Sales Tax
DATE :Copy to :1) Shri /Smt ---------------------------------------------------------------------------------------------- Proprietor /Partner /
Director of M/s. --------------------------------------------------------------------------------2) Shri /Smt------------------------------------------------ (Co -holder of the property appended in schedule)
3) Chairman /Secretary .----------------------------------------------- ----------------------------------for information and record. He is requested to note the above attachment and withhold any
sale or transfer of the above property without prior permission of this office. He is further
directed to deposit the Share Certificate in respect of the Sale Tax attached property in the
Schedule appended to the order, in the office the undersigned till Realization of the Sale Tax
dues. It is the further requested that information in respect of dues outstanding of any from
above defaulter, transfer fees and procedure may please be informed to this office, within 15
days from receipt of this office.
4) The ward officer ---------------------------------- Mumbai /------------------------------- ----------,
Municipal Corporation ------------------------------- Ward, Mumbai -----------------------------for the information and with request to intimate this office the present position of assessment
in respect of the property mentioned in the Schedule hereto.
5) The Deputy Collector /Tahasilder /Sarpanch --------------------------------------------------With request to inform this office about the present ownership of the above property in the
land record available in your office. He is further requested to with hold any sale or transfer of
the above property and make necessary entries in land record and forward the copy thereof to
this office.
6) The Surveyor /Superintendent, office of sub registrar, with request to furnish the valuation of
the above property and value of stamp duty in relation thereto.
7) The Manager ---------------------------------- (Name of the Bank ) -----------------------------Branch (in case of Hypothecation) for information and with a request to forward copy of plaint
if any filed before competent authority, If no copy thereof is received by this office within 15
days from receipt of this order. If shall be presumed that no charge is created of by you in the
said property.
8) Hon. Joint Commissioner of Tax (Recovery) --------------------------------------------------for information and the record. It is requested that the file may please be opened and
proceedings of the auction please be monitored to realize the outstanding Sales Tax dues.
9) Hon. Deputy commissioner of Sales Tax (Recovery) ------------------------------------------for information and further Instruction.
Page 73 of 127
Annexure – 10
INVENTORY
LIST OF MOVEABLE PROPERTY TO BE ATTACHED
Sr. No
Seal
No
Name of goods
Date
of Weight/No. Approx
mfg. Goods Of good
value
1
2
3
4
Signature of Panch
1.
2.
Signature of defaulter 1.
2.
S. T. I
S.T.O / A.C
D.C
J.C.
Page 74 of 127
5
6
Annexure – 11
Under taking and receipt
(To be given defaulting dealer or person present, in respect of
attached property )
I / We, the undersigned, given undertaking and receipt the on
---------- ----(date) at -------------------- (time) shri ------------------------------Sales Tax Inspector, in the office of ----------------------------------------------attached moveable property with paper seal serially numbered ( 1 to
-- ) for the recovery of Sales Tax dues ------------------------------recoverable from M/s. ----------------------------------------------- holder of TIN
/R. C. No. ------------------------------------- and handed over the same to
me/us. I further undertake that till the recovery of the outstanding
Sales Tax dues. I /We shall take utmost care of the said property, said
the property shall not be removed from the said place or sold. I / We
shall be present whenever the recovery officer required at the said
place.
Before me
Signature 1)
(Signature of S.T.I)
date
2)
Page 75 of 127
Annexure – 12
Model -Panchanama
Name 1) ----------------------Residing at ------------- Age------- Profession------2) ----------------------Residing at ------------- Age------- Profession-----We, the above mentioned panchas, hereby state that on -------at
above ---am/pm, at ---------------- Shri -------------------------- Sales Tax
Inspector/Sales Tax Officer /Asstt. Commissioner of Sales Tax called
us and requested to be present. Shri --------------------------------- proprietor
/partner of M/s.-------------------------------------------- holder of TIN/RC No.
--------------------------------- is in arrears of Sales Tax dues of Rs.
----------------------- Action under
M.L.R.C. 1966 has been initiated
against the said M/s. ----------------------- to execute attachment of
moveable / immoveable property of said M/s. ---------------------------------Sales Tax Officer were present in our presence the official asked
owners of M/s. ------------------------------------------- attach the moveable /
immoveable property . They showed warrant of attachment, order of
attachment dated -------------------------------- to shri. -------------------------------present on behalf of M/s. ---------------------------------------- Inventory was
drawn and paper seals were pasted on each moveable property.
List of attachment movable property
Sr. No
Seal No
1
2
Gist of goods / weighApproximate value of
No. Of goods
good
3
4
Above panchanama is given in good condition. At time of
panchanama we have not found any illegal activities. We have given
the statement without any intoxication & without any pressure.
Sign of panches : 1)
2)
before
STI
STO
Page 76 of 127
AC
Annexure – 13
Proceeding Sheet
RC NO ----------------------------------------- Date
Page No.
Gist of proceeding
To be submitted by Sales Tax Inspector
As per attachment order of STO /AC
No.------------------------------------M/s. ----------------------------------- RC No.--------------Has not paid Sales tax outstanding amount of Rs. ---------For the period
from ------------------- to ------------------. The
dealer has not not paid the same amount, hence, I
present at -------------------- time ---------------------- for the
action of attachment. At the place two panchas named
1) Shri ---------------------------------------------2) Shri ---------------------------------------------At the place shri ------------------------------------- prop/partner
was also present. He was asked to produce proof of
payment
of
the
above
outstanding
dues.
shri.------------------------------------- did not produced proof of
payment & declined to pay the Sales Tax dues.
Therefore action of attachment in presence of above two
panchas is performed. A list prepared of goods / property
for attachment. Office Seal pasted on each goods/
property serially. Approximate value of goods are
decided & noted down in the list. All the attached goods
are given in possession to shri ---------------------------------------& the acknowledgment & guarantee taken from him.
Also prepared Panchanama of the said auction.
Signature taken on panchanama.
attachment completed at (time )
Then
for information & further order .
Page 77 of 127
Action
of
Annexure – 14
AUCTION PROCLAMATION NOTICE IN FORM 6/7
MOVEABLE /IMMOVEABLE PROPERTY
Read- 1) Notice in form No. 1 issued u/s 178/267 of M.L.R.C, 1966
2)Warrant of attachment No. ------------------------ Date-------------3) Order in form No.4 u/s 11 of the Maharashtra Realization of
Land Revenue rule 1967 ( R & F D No. UNF / 2367/ R dt.
31.05.68 ) vide No.B- dtd.
4) Section 192/193 of M.L.R.C. 1966 read with rule 12 (2)
(b)/(c) of ibid .
No- AC/STO(Recovery)/400
/S/
/TIN______/ B-
Mumbai Dt.
Whereas Shri. /Smt. ---------------------------------- prop/Partner of M/s.
--------------------------------- holder of RC No./TIN -------------------------------under Bombay Sales Tax Act, 1959/MVAT Act and R.C. no.
------------------------------under
Central Sales Tax Act 1959 and
----------------------------------- under (name of other Act if any )
-----------------------------------Act has made
default in payment of Rs.
--------------- payable by him/her and Rs. ----------------- ( in words Rs.
----------------------------------------- ) an account of processing fees under
MLRC 1966. And whereas the moveable /immoveable property
specified below has been attached for the recovery of Rs.------------------------------------ plus / Rs. --------------------------------------------------- .
Notice is hereby given that unless the total amount aforesaid be
paid in the Govt. treasury on or before the day herein fixed for the
sale, the said property shall be sold by public auction at ------------------on ------------------------ day of 200 at or about -------------------------- a.m / p.m
the undersigned . Any Sale so made shall be subject to confirmation.
The sale of immoveable property extends only to the right,
title and interest of the said defaulter in the said property.
Page 78 of 127
Schedule of Moveable /immoveable property
Moveable property
Description of Moveable property
of items
1)
2)
3)
Make /Made No.
No.
Immoveable Property
Description of Moveable property
Survey No.
Plot No.
Area square feet/meters.
Flat No.
Area Sq ft/ meters
Give under my hand and seal of this office.
A.C/S.T.O/S.T.I
DateDated
Seal of office
Address of OfficeCopy to 1 Deputy Commissioner of Sales Tax (PRO), Mazgaon, Mumbai 10.
with request to give publicity of the above auction sale in
leading local news papers and forward the bill thereof to this
office to incorporate same in “up set price” to be fixed for the
property put for auction .
2 Govt. printing press, with request to issue gazette notification in
respect of the above auction sale and forward 100 copies thereof
to this office for circulation on or before the auction date.
3 Hon’ble Addl. Commissioner of Sales Tax, Mumbai/ -----------zone, for information, Report of auction shall be submitted
immediately after completion of the same.
Page 79 of 127
4 Hon’ble Joint Commissioner of Sales Tax, (Recovery)
----------------------------Division for information. Report of auction shall be submitted
immediately after completion of the same.
5 Deputy
Commissioner
of
Sales
Tax,
(Recovery)
----------------------------Division for information. Report of auction shall be submitted
immediately after completion of the same.
6 Shri /Smt. ----------------------------- Prop/ Partner /director of M/s.
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------7) The Secretary, Name of the Co-op-society-------------------------- for
information.
8) The chairman M.I.D.C /CIDCO/SICOM/B.E.S.T/MSEB - -------- for
information and with request to take note of above auction and
depute representative on the date of auction.
9) The Branch Manager, Name of Bank-------------- Branch ------------for information and necessary action, and depute representative
on the date of auction.
10) The Deputy Collector /Tahsildar -----------------------------------------11) The Assistant Commissioner of Municipal Corporation ---------Ward Mumbai.
Page 80 of 127
Annexure -15
TERMS AND CONDITION OF AUCTION
This auction in conducted to recover there outstanding sales
tax dues Rs. ------------------------ for the period from Shri/Smt.
-----------------------Prop/Partner/of
M/s.------------------------------------------holding of R.C. No. -------------------------------------- under B.S.T.Act,1959
and ----------------------- under C.S.T. Act 1956 and on realization of the
dues, auction proceeding shall be completed after confirmation of
same.
This auction is conducted on (date )
at (time )
--------------------------- at ( address of place of auction ) ----------------- All
interested bidders should remain 30 minute before the beginning of
auction proceeding .
The Name, Age, Occupation address, Telephone Number of
each bidders should be entered in statement along with signature.
The upset price of property to be auctioned shall be declared
by the recovery officer and every bidder present shall bid the auction
above upset price.
After three hammers of bid the said property shall be deemed to
have auctioned and successful bidder shall be required to deposit 25
% of the final bid price in cash /DD/ P.O. immediately with recovery
officer, the receipt of the same shall be passed immediately.
The auction shall be subject to confirmation. The order shall be
passed by the competent authority. On receipt of the said
confirmation order successful bidder shall have to pay the balance 75
% within 15 days, failure of which the amount paid on the date of
auction shall be forfeited and auction proceeding shall be initiated
again .
The recovery officer conducting auction shall postpone the
auction if the number of bidder, is less than 3 and fresh date of
auction shall be again declared vide
fresh notification and
advertisement in local news papers.
Page 81 of 127
Annexure 16
List of Bidders
Date of Auction
Time of Auction
Name of defaulting dealer
Amt. to be recovered
Sr. No
Name of Bidder
Age
Address
Page 82 of 127
Occupation
sign.
Annexure 17
Bidding Statement
Date of auction
Time of Auction
Name of defaulting dealer
Amt. To be recovered
Description of property
Up set price
Bidding
stage
First
2nd
3rd
'
'
'
Rs.
Name of Bidder
amount of Bid
Last & Hammered
Bid
Page 83 of 127
Signature of Bidder
Annexure -18
ORDER OF CONFIRMATION OF AUCTION
( u/s 208 of M.L.R.C 1966 read with Section. 38 (b) (ii) of the B.S.T. Act 1959 )
Read : Letter date ------------------------------- under No
Heard : 1) (Name of defaulter dealer )
2) (Name of Bidders )
3) ( Officers from MIDC /SICOM Bank etc. )
-------------------------------------------------------------------------------------------------------No. Jt. CST(Recovery)/TIN -------/recovery/Auction confirmation/B/Mumbai
Whereas Shri /Smt. ------------------------------------------- Prop/ Partner/
M/s.-----------------------------------holder
of
R.C.
No./TIN
---------------------------------- under BST Act,1959/MVAT Act, 2002 and RC
No. ----------------------------------- under CST
Act 1956 and RC No.
-------------------------------------- under -------------------------- Act had made
default in payment of Rs. ------------------------------- (In words Rs.
---------------------------------- only) on account of Sales Tax dues payable by
him /her and Rs. ------------------------------------------ (In word Rs.
---------------------------------- only) on account of processing fees under
MLRC,1966 and
Whereas the recovery officer Shri --------------------------------------STO/AC of ST Recovery Division had attached the moveable/
immoveable
property
on
------------------------------------------vide
panchnama dated ----------------- and /or order No. -------------------------------date------------------------------- and .
Whereas the said property was put up for auction by the
recovery officer. After due process of auction, conducted on
---------------------------------------------- 25 % of the bid amount was deposited
vide receipt No. -------------------------- date -------------------------- and now, to
confirm the said auction, it was required to give proper hearing to all
person concern.
Accordingly, letters were issued to all person concerned and
were called on -------------------------------- at ---------------------------- at the
office of undersigned.
Page 84 of 127
Shri ----------------------------------- attended and was heard (Name of
defaulting dealer /bidders etc.)
Shri -------------------------------------- Manager (Name of Bank ) attended
and was heard.
Nobody raised any objection. Therefore in term of powers
vested in me under Sn. 208 of MLRC 1966 r/w. Section. 38 (4) (ii) (iii)
of the B.S.T. Act, 1959. I
Shri -------------------------------------- Addl.
CST/Jt/DY.C.S.T. .Recovery division, confirm the auction sale and
direct the recovery officer to recover the balance 75 % of the bid
amount
i.e.
Rs.
-----------------------------from
Shri/Smt./M/s.
-------------------------------- successful bidder within 15 days from receipt of
this order .
Given under my seal and hand on ---------------------------------------.
Date :
Seal :
copy to :1 Shri/Smt. -------------------------------------- ------Prop./Partner/Director
of M/s. ------------------------------------ holder of RC No./TIN
------------------------------- under BST Act, 1959/MVAT Act, 2002 & RC
No.-----------------------------under CST Act,1956 . He /She is
directed to remain present at the time of handing over/taking
over of the property.
2 Shri/Smt/--------------------------------- residing at -------------------------being successful bidder in auction dt. ------------------------------directed to deposit 75 % of bid price i.e. Rs. ----------------------------before the recovery officer within 15 days from receipt of the
order. If he /she fails to pay the said amount on or before
---------------------------- same shall be forfeited forth with and action
under M.L.R.C shall be initiated a fresh .
3 The Jt .Com. of S.T (Recovery) --------------------- division for
information & necessary action.
4 The Dy. Commissioner of sales Tax (Recovery) -----------------------for information and necessary action.
5 The A.C./Sales Tax Officer (Recovery) for information and
necessary action.
6 Shri ---------------------------- Branch Manager. (Name of bank )
Branch for information.
7 Any other person involved in auction property.
Page 85 of 127
Annexure – 19
CERTIFCATE OF PURCHASE /SALE OF PROPERTY
Auction on --------------------------------------- at-------------------------------------------( u/s.212 of M.L.R.C. 1966 r/w Section. 34 of the MVAT Act, 2002)
Read – 1) Order of confirmation vide No. --------------------date
----------------Passed by Joint Commissioner(Recovery)
No-AC/S.T.O.(Recovery)/Receipt/Certificate
Sale/TIN---------BMumbai date
of--------Purchase
In pursuance to the order herein above mentioned, this is to
certify
that
Shri
------------------------------------------resident
of
----------------------------------------- has purchased the property (moveable
/immoveable) mentioned in the schedule appended herewith, on
---------------------------- in auction held by the undersigned, at
------------------------------------and has paid Rs. ------------------------------ (25 % of
bid amt.) on ------------------------- and Rs. ------------------------------ (75 % of
balance amt) on---------------------- (in case of immoveable property) (if
other charge one not considered in term & condition) the transfer
fees and other any charge shall be paid by bidder. On compliance of
the said charges, this office shall not have any objection to transfer
the said property in the name of bidder. (In case of immoveable
property) the Sales Tax / Purchase tax, as applicable, if any, shall be
borne by the bidder,
Given
under
my
hand
and
seal
on
-----------------------------------------------------.
Date:
Seal :
Signature of Recovery Officer
Copy Submitted To:
1 Hon. Addl. C.S.T. Zone / Jt. CST (Recovery) --------------------------Div. for information & Perusal .
2 Dy. C. S. T. (Recovery), for information & perusal.
Page 86 of 127
Copy To :
1 Shri /Smt. ( Name of bidder ) ----------------------------------- directed to
remain present on ------------------------ at ----------------------- for
handing over / taking over the property.
2 Shri /Smt. (Name of defaulting dealer) ------------------------ Prop. /
Partner Director of M/s. ---------------------------------- directed to
remain present on ----------------------------- at ---------------------------- for
handing over / taking over the property.
3 The Secretary ----------------------------- Co-op. Society of the
premises, with request to attend on ------------------------------------ at
----------------------------- to handover / take over the property.
4 The Manager (Name of Bank) -------------------------------------- Branch
for information.
Page 87 of 127
ANNEXURE -20
Office Of the
Assistant Commissioner of Sales Tax
(Recovery-1), Recovery Branch,
6-C-5, Vikrikar Bhavan, Mumbai.
Tel No. 23730626
No. AC (Recovery-1 )/Recovery Branch/ 07-08/B-
Mumbai, Date-
SUMMONS TO WITNESS
(Under section 14 of the Maharashtra Value added Tax Act, 2002 )
Before the Assistant Commissioner of Sales Tax (Recovery-1), Recovery Branch,
Mumbai, in proceeding of Recovery, U/s. 33 of the Maharashtra Value added Tax
Act, 2002 in respect of M/s ________________________________for the period
___________ to ________________.
To
_____________________________,
_____________________________.
Where as your attendance is required to give evidence and to produce
documents in the respect of the _________________________________________ by M/s
_______________________________ during the period from 01.04.2001 to 31.03.2004.
You are required personally to appear before me in my office at the above
address on
at
A. M. and to bring with necessary documents in
the support of the ___________________________ as details below___________________________________________________________________________________
___________________________________________________________________________________
If you fail to comply with this order with lawful excuse, you may be
subjected to the consequences of non attendance laid down in Rule 12 of order
XVI of the code of Civil Procedure, 1990. You may alternatively be prosecuted
under section 174 of Indian Penal Code for not complying with the requirements
as mentioned in this Summons.
Given under my hand and the seal of my office this ___ th___________,
2007.
Seal
Date
Assistant Commissioner of Sales Tax (Recovery)
Recovery Branch, Mumbai
Note – No traveling allowance will be admissible to you for the
attendance in above proceeding.
Page 88 of 127
Annexure-21
BY THE COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI
Vikrikar Bhavan, Mazgaon, Mumbai -- 400010, dated the 23rd November 2006
ORDER
Maharashtra Value Added Tax Act, 2002.
No. SR. D.C. ( A&R)/ PWR/1006/3/Adm -3 In exercise of the powers conferred by
sub-section (6) of section 10 of Maharashtra Value Added Tax Act, 2002, ( M ah. IX of
2005), and in super session of the Notification No. JTC (HQ)1/VAT/2005/158, dt. 17th
November 2005, the Commissioner of Sales Tax, Maharashtra State , is hereby pleased
to the officers specified in column ( 1) of the schedule appended hereto, the powers and
duties of the commissioner under sections of the Maharashtra Value Added Tax Act,
2002, respectively specified against them in column (2) of the said Schedule .
Sr. No
1
Schedule
Officers with designation Powers and Duty of the Commissioner
(2)
(3)
All Senior Deputy Commissioners of
Tax
Sales Tax and All Deputy Commissioners
of Sales Tax.
(A) Section of the Maharashtra Value Added
Act. 2002.
(1) Section 14,
(2) Section 16 excluding sub-section (7)
thereof.
(3)
(4)
(5)
(6)
(7)
(8)
Section 19
Sub-Section (1) of Section 20
Sub-Section (3) and (5) of Section 22,
Section 23 excluding sub -Section (9) there of,
Section 24,
Section 25,
(9) Section 29,
(10) Sub – Section (4), (6) and (3) of Section 32,
(11) Section 33,
(12) Section 36,
(13) Section 45,
(14) Section 49,
(15) Section 50,
(16) Section 51,
(17) Sub–Section (2) of Section 61,
(18) Sub – Section (1) and (2) of section 63,
(19) Sub – Section (1) and (2) of Section 64,
(20) Sub – Section of 74,
(21) Sub -Section (3) of Section 76
(22) Sub – Section (1) of Section 78,
In so far as it relates to the composition of
offenses under the following provisions:clause (a) of sub- section (1) of section 74,
Page 89 of 127
clause (b) of sub- section (3) of section 74,
clause c) of sub-section ( 3) of section 74,
clause d) of sub-section ( 3) of section 74,
clause e) of sub-section ( 3) of section 74,
clause f) of sub-section ( 3) of section 74,
clause g) of sub-section ( 3) of section 74,
clause h) of sub-section ( 3) of section 74,
clause k) of sub-section ( 3) of section 74,
clause l) of sub-section ( 3) of section 74,
clause n) of sub-section ( 3) of section 74,
clause o) of sub-section ( 3) of section 74,
clause r) of sub-section ( 3) of section 74,
clause t) of sub-section ( 3) of section 74,
Sub-Section (4) of section 74,
In so far as the power to compound any
offense which has been aided or abetted
(23) Sub-section (3) and (4) of section 91,
(24) Section 93,
•
•
Deputy Commissioner of Sales Tex ..
(1)
(Legal Matter)
Deputy Commissioner of sales Tax ..
(Adm -12 ).
(1) Sub – clause (ii) of clause (b) of sub- section
Section 31
(1) Section 86
---------------------------------------------------------------------------------------------------------------------------------------------The powers and duties delegated under this order shall be exercised subject to such
condition and restrictions as the Commissioner may impose from time to time.
B.C. KHATUA,
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
Page 90 of 127
Annexure- 22
Office of the
Commissioner of Sales Tax,
Maharashtra State, Bombay.
8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai- 400 010.
C
I
R
C
U
No. CST/MS/REC-2/Inst-1092/B1992
Circular No. 1 of 1992
L
A
R
Mumbai , date. 24-1-
Sub.: Recovery of Sales tax dues
Grant of instalments regarding.
1.
In super session of all the instructions issued earlier on the
above subject in respect of granting instalments to the dealer,
for the clearance of the arrears of sales Tax dues, the following instructions are issued now.
2.
All the applications for instalments, for the clearance of arrears of Sales Tax dues, in respect of the dealers under the
charges of the sales Tax Officers, Class-I & II will be considered by the respective Asstt. Commissioners of Sales Tax
(Adm.) for their Ranges without any monitory limits. The Asstt. Commissioner of Sales Tax (Adm.) while considering the
said applications will see that in granting the instalment facility in a deserving cases instalment schedule shall not go beyond period of six months, under any circumstances. At the
same time, the Asstt. Commissioner of Sales Tax (Adm) should
also see that the recovery target of the Sales Tax Officer under whose charge the cases of the said dealers fall will not be
affected to the extent that his annual recovery will fall short of
the target. Asstt. Commissioner of Sales Tax (Adm) should further, take care of the recovery target of his own range, for
which he will be held responsible in case of failure to reach
the same.
Page 91 of 127
3.
Similarly the Dy. Commissioner of Sales Tax (Adm) will consider the applications of instalments for the dealers under the
charges of Asstt. Commissioner of Sales Tax (Assessment) in
their divisions without any monetary limits subject to the instalments schedule drawn not beyond the period of six
months. They should however note that the annual recovery
target will not fall short. Thus the Dy. Commissioner of Sales
Tax (Adm) will monitor the recovery targets of the Asstt. Commissioners in their divisions by taking periodic review and see
that targets of respective divisions are reached. The Dy. Commissioner of Sales Tax (Enforcement) will consider the instalments for the cases under their respective divisions.
4.
Dy. Commissioner and Asstt. Commissioners while considering the request for grant of instalments, unless they have
some cogent reasons to turn down such applications may take
lenient view in the following types of cases of grant of instalments :
i)
ii)
iii)
iv)
v)
5.
When the dealer is not able to pay dues within the prescribed time due to natural calamities.
Where the amount due from Government Department or
Semi-Government Body could not be recovered by the
dealer within the contracted time for receiving such
amount.
Where the dues have arisen due to disallowance of transactions on which the dealer could not recover the tax
and could not include tax in “Sale Price”.
Where the differential dues have arisen due to the dispute about the rates of tax applicable to certain transactions.
Where non-grant of the instalments will be a hardship to
the dealer which may lead to the closure of the business
activity. If instalments are granted there is every possibility of getting the dues recovered through the said instalments.
These are broad guidelines prescribed for the grant of instalments. It is necessary to note that circumstances in
each case may be different and therefore decisions will depend on the merits of each case. The authorities granting
instalments have to see that where the attachment is alPage 92 of 127
ready done it may not be withdrawn except the bank attachment till the dues are repaid in full. The Dy. Commissioner of Sales Tax (Adm.) and Asstt. Commissioner of Sales
Tax (Adm.) granting instalments shall bear in mind that,
while ensuring that the dealer pays substantial amounts
commensurate with the tax amount involved, ordinarily instalments are granted in such a way that the outstanding
dues are recovered within the financial year itself. In case a
dealer has approached the Asstt. Commissioner of Sales
Tax (Adm.) or Dy. Commissioner of Sales Tax (Adm.) with
an application for grant of instalments at the fag end of the
financial year or during the last quarter of the financial
year then in such cases it is but natural that it may not be
possible to recover the entire outstanding dues within the
remaining part of the year. In such cases the concerned
sanctioning authorities may grant instalments not beyond
six monthly instalments if they are sure that they will
achieve their recovery targets for the year.
6.
It is the assessing authority who has to watch the recovery in
cases where the instalments are granted by Asstt. Commissioner of Sales tax (Adm.) or Dy. Commissioner of sales tax
(Adm.). It is therefore necessary for them to keep registers to
have effective control over such cases. The register prescribed for the same earlier, will continue and every case of
grant of instalments will be entered in it.
7.
The inspecting authorities during their visits to the concerned offices should ensure that the entries are properly taken in the registers and are being watched properly.
8.
In order to ensure that the Asstt. Commissioner of Sales
tax (Adm) and Dy. Commissioner sales tax (Adm.) granting the
instalments, exercise their powers properly and judiciously, it
is necessary that the Dy. Commissioners are informed of the
cases in which instalments are granted by Asstt. Commissioners and the Addl. Commissioners are informed of the cases in
which instalments are granted by Deputy Commissioners. The
copies of the orders should go therefore to the respective Dy.
Commissioners and to the Addl. Commissioners and a statement thereof should be submitted, as per standing instructions, monthly. Applications received for grant of instalments
Page 93 of 127
should be disposed off by the officer concerned within 15
days. The dealer, if aggrieved, can appeal to the next higher
authority.
9.
The instructions given herein, mutatis stands will apply to
the arrears of the dues under Maharashtra Tax on professions, Traders, calling and employments Act, 1975 and the
Transfer of Property in goods while execution of works Contract Act, 1989 (Amended) and the Transfer of Right to use
Any goods for Any purpose Act, 1986.
The instructions issued herein above will come into effect
immediately.
(O.P. GAHROTRA)
Commissioner of Sales Tax,
Maharashtra State, Bombay.
Copy forwarded for information and guidance to :
1) All the Addl. Commissioners of Sales Tax and Profession Tax
2) All the Dy. Commissioners of Sales Tax and Profession Tax
3) All the Asstt. Commissioners of Sales Tax and Profession Tax
4) All the Sales Tax Officer including Profession Tax Officers.
5) All the Desk Officers & Personal Assistants to the Commissioner
of Profession Tax and Addl. Commissioners of Sales Tax and Profession Tax and Dy. Commissioners of sales tax and Profession
Tax.
6) All Desks in Commissioner’s Office.
For Commissioner of sales tax,
Maharashtra State, Bombay.
Page 94 of 127
Annexure- 23
Office Of the
Commissioner of Sales Tax,
vikrikar Bhavan,8th Floor,
Mazgaon, Mumbai 400 010.
TRADE CIRCULAR
To ,
--------------------------------------------------------------------------------------------------------------------------------------------------------------------No- Sr. A.C (R&A ) 2002/7/Adm-14/
Trade Circular No. 9 T of 2002.
Mumbai Date 18th April 2002
Sub- Recovery of Sales Tax dues in the cases of liquor
dealers: Grant of instalments.
Ref:- 1) Trade Circular No MMB
1082/3525/145/Adm-3 Dt.30th October 1982.
2) Circular No CST/MS/REC-2/Inst-1092/B--------Bombay, Dt.24th January 1992.
3) Interim Orders dated 11th April 2002 of the Nagpur
Branch of the Mumbai High Court in W.P No.1337 of 02.
Gentlemen /Sir/Madam.
A writ petition numbered as w. p. No.1337 of 2002 has been
filed before the Nagpur Bench of the Mumbai High Court. The Hon. High
Court had passed certain interim order in the matter. The respondents had
moved the Hon. High Court for modification of the interim orders by
placing reliance on the circular quoted above.
The Hon. High Court was pleased to dismiss the application
for modification of the interim order. The Hon. High Court has pointed out
that the state will not be justified in giving such concessions for paying
Sales Tax by instalments to the persons dealing in liquor.
The trade is informed that all instalment orders issued by
the departmental authorities in respect of dealers in liquor {manufactures,
importers, wholesalers, vendor shops, permit rooms etc.} stand cancelled
Page 95 of 127
with immediate effect. Steps are being taken to recover forthwith the dues
in question. No instalments will henceforth be granted in the cases of
these dealers.
You are requested kindly to bring the contents of this circular to
the notice of the members of your association.
Yours faithfully
( S. S. Kshatriya )
commissioner of Sales Tax,
Maharashtra
State,Mumbai .
No Sr. A.C (R &A ) /2002/7/Adm- 14/
Trade Circular No. 9 T of 2002
•
•
•
mumbai dt.18th April 2002.
copy forwarded to the following authorities with instructions to note the
contents of the Circular and take recovery actions immediately as per
the directions contained in this Circular.
(a) All the Addl. Commissioner of Sales Tax in the State.
(b) All the Dy. Commissioner of Sales Tax in the State.
(c ) All the Sr. Commissioner of Sales Tax in the State.
(d) All the Asstt. Commissioner of Sales Tax in the State.
(e) All theSales Tax Officers in the State.
Copy forwarded with compliments to :(a) Deputy Secretary, F.D Mantralaya, Mumbai for information.
(b) The Account Officer, Sales Tax Revenue Audit, Mumbai and
Nagpur, for information.
Copy to all Desks & Desk Officers in the office Commissioner of Sales
Tax, M.S. Mumbai, for information.
(D. S. Dixit)
Dy. Commissioner of Sales Tax, (HQ) 1
Maharashtra State, Mumbai
Page 96 of 127
Annexure- 24
CIRCULAR
No- REC -2/1292/WRO/1Bombay, Dt.29th Feb 1992
Circular No.2 of 1992.
1 According to G.R. No. STA-1082/244/R/S – 8 dated 1st June,n1983,the
power for writing off of Sales Tax dues not exceeding Rs. 50,000/- in
each case in each assessment order was delegated to the
Commissioner of Sales Tax. These powers could be re delegated by
the Commissioner to the of Sales Tax authorities under him.
According to Order No. REC – 3/ 1283/26/SC-1009 dated 24-111983,the Commissioner of Sales Tax has re delegated the powers of
write-off to Addl. Commissioner, Deputy Commissioner and Asstt.
Commissioners of Sales Tax as follows:
--------------------------------------------------------------------------------------------------------Sr. No.
Authority
Restrictions on the powers for write -off
-------------------------------------------------------------------------------------------------------1 Addl. Commissioner Powers for write off of the sales tax dues
of Sales Tax.
not exceeding Rs.50,000/- in each
assessment order.
2 Dy. Commissioner
Power for write off of the sales tax dues
of Sales Tax
not exceeding Rs.30,000/- in each
assessment order.
3 Asstt. Commissioners Power for write off of the sales tax dues
of Sales Tax
not exceeding Rs.10,000/- in each
assessment order.
------------------------------------------------------------------------------------------------------2
Instructions have been issued in the past that when there are no. of
amounts liable to be written – off pertaining to various periods and
various assessment orders and if some of the amounts are beyond the
competences of a particular Sales Tax Authority, then he is required
to transmit all the cases to the authority who is competent to writeoff of biggest amount involved of the lot. For example, if there are 10
amounts to be written-off pertaining to 10 different period and of
these in three cases the dues are less then Rs. 10,000/- and in
another three cases the dues are less than Rs. 30,000/- and in four
cases the dues are less than Rs. 50,000/- then all the ten cases were
to be sent to the Addl. Commissioner of Sales Tax because, four cases
are within his competence.
3 In modification of these, the following amended instructions are
Page 97 of 127
hereby issued:
As in the example mentioned above, if there are few cases within the
competence of the concerned Sales Tax Authority and some beyond
his competence, the Authority shall issue write-off orders where
necessary, after scrupulously following the department and
Government instructions in this regard and completing the
documentation like report from the police and / or the revenue
authorities and so on. After passing the necessary orders the cases
which are beyond his competence shall be transmitted to the next
higher authority who in turn will take similar action in cases within
his competence and transmit the remaining to next higher authority
and so on.
4 It is once again brought to the notice of the authorities who are
competent to write –off Sales Tax dues that arrears are mounting
alarmingly. The Public Accounts Committee has adversely
commented on this unsatisfactory situation. It is noticed that despite
the powers having been delegated, they are not being exercised by
this Sales Tax Authorities and orders are not being passed for writeoff of unrecoverable dues. It is, therefore, necessary that the writeoff cases are processed and scrutinized expeditiously and orders
passed, and the cases which are beyond the competence of the
officer concerned submitted to higher authorities after due scrutiny
and documentation. The police and the Revenue Authorities should
be pursued for obtaining reports of the whereabouts and assets of the
dealer so that cases are completed in all respects. As per
memorandum dated 1.10.85 bearing No. STA-1085/271/RES -10 it is
not necessary to obtain police report in cases where the dues are less
than Rs. 10,000/- Inquiry reports from departmental authorities will
suffice. It is also noticed that when the cases are received in this
office, it is without bifurcation of the returns and verification records
and without proper paging and indexing. This needs to be avoided.
5 It is once again reiterated that the concerned Sales Tax Authorities
should exercise their powers to write – off of Sales Tax dues
pertaining to the cases within their competence and then have the
cases pertaining to the remaining periods transmitted to higher
authorities as directed above.
(M. RAMESHKUMAR)
Addl. Commissioner of Sales Tax,
Maharashtra State, Bombay.
Copy forwarded for information on and guidance to:
1 All the Addl. Commissioners of Sales Tax and Profession Tax.
2 All the Dy. Commissioners of Sales Tax and Profession Tax.
Page 98 of 127
3 All the Asstt. Commissioners of Sales Tax and Profession Tax.
4 All the Sales Tax Officers including Profession Tax Officers.
5 All the Desk officers and Personal Assistants to the Commissioner of
Profession Tax and Addl. Commissioners of Sales Tax and Profession
Tax and Dy. Commissioners of sales Tax and Profession Tax.
Page 99 of 127
Annexure – 25
To write off Sales Tax arrears
Govt. of Maharashtra, Finance Dept.
G.R. No/ write off/ 1095/C.R.119 /Taxation – 4/ Mantralaya, Mumbai400,032. / Dated 24 January, 1996
Government Resolution
With reference to Sales Tax arrears, Sales tax department takes
suitable recovery action. Even then there are many cases, in which no
assets is available for attachment in orders to recover such arrears.
In order to dispose of such cases, Hon’ble finance minister, while
submitting supplementary budget of the year 1995 -96 declared that,
the cases in which registration certificates are canceled before
1.07.1981 and no asset is available to recover the sales tax arrears
then in all such cases sales tax arrears shall be waived.
As per above declaration, government is now pleased to order
that, the cases in which registration certificates are cancelled
before 1.07.1981 and no asset is available there of in all such cases
sales tax arrears should be waived. The powers to waive the arrears
is being delegated to the C.S.T M.S, Addl. C.S.T Mumbai Zone, Pune
zone and Nagpur Zone.
The Orders will be restricted to only above period.
By the name and orders of Government of Maharashtra.
(D. S. Dixit)
Officer on Special Duty.
Finance dept.
Page 100 of 127
Annexure – 26
Vikrikar Bhavan, 8th Floor,
Mazgaon, Mumbai 10.
To,
All Addl. Commissioners
AC / Dy. Commissioners ( Adm )
Asstt. Commissioners (Adm )
No- ADM- D-18/ Writ-off/95-96/ B- 2188 Mumbai dt. 14.2.96.
Sub :- To write off Sales Tax dues
Ref :- 1) G.R.No. Write off-1095/ C.R.-11 / Taxation – 4,
Dated - 24.01.96.
2) Letter of this office dated 5.2.96 No. bearing
No Adm -17/18 / Recovery -95-96 / Write-off/
B- 2143.
The letter issued by this office as referred in (2) above is
now cancelled as per G.R. issued by Government as refereed in (i)
above this office, by this letter delegation revised powers to write off
Sales Tax arrears (Restricted to above referred G.R.).
In the case under your juridical the arrears in which Sales
tax registration certificates are cancelled before 1.7.81 and no asset
in available thereof, in all such cases Sales tax arrears shall be writeoff by proper procedure.
In each case certificate of cancellation of Registration
certificate before 1.7.81 and certificate of not having asset for
available for attachment is compulsory to kept on record.
All the directions (proforma and necessary information) for
write-off shall be as earlier.
Page 101 of 127
Delegation of Power :Sr.N Post
o
Power in general Cases ( R.C.inPower as per G.R
not can celled before 1.7.81 and( R.C.is can celled before
asset is available )
1.7.81 and no asset is available
)
1 C.S.T
Rs. 50,000 /- to 1,00,000/All powers
2 A.C.S.T
30,000/- to 50,000/All Powers
3 D.C. (Adm )10,000/- to 30,000/Rs. 50,001 /- to 1,00,000 /now J.C.
(for each assessment order )
( For each assessment order )
4 A.C.( Adm )Up to 10,000/Up to Rs. 50,000 /- ( For each
now D.C.
(for each assessment order )
assessment order )
The powers delegated above are restricted to the G.R. dated
24.01.96 the powers in general cases are as before i.e. as per circular
dated 29.02.92 .
( Suresh Salvi )
Addl. Commissioner of Sales Tax
Maharashtra, Mumbai .
Page 102 of 127
Annexure – 27
Confidential
No. BIF – 1089 (1111) / IND.10,
Industries, Energy and Labour Dept,
Mantralaya, Mumbai – 400032.
Dated 17th October,1990.
To,
The Chairman and Managing Director,
Industrial Development Bank of India,
LDBI tower, Cuff e parade,
Mumbai - 400006
Sub – Standard package of Relief’s/Concessions evolved by
State Government for revival of Sick Industrial Units
referred to BIFR – Revision of...........
Sir,
The Government of Maharashtra had formulated a standard
package of
relief’s/concessions which would be considered by the Operating
Agencies / BIFR in the
cases of Sick Industrial Companies (Special Provisions) Act, 1985.
The details of these
non/fiscal concessions/relief’s were outlined in this Department latter
No. BIF / 1089
(1111) /IND – 10, dated 7th February, 1990. The State Government
has, keeping in view
its experience with the existing package, decided to revise its existing
standard package in supersession of its letter dated 7th February,
1990 as detailed below.
2. The revised standard package would consist of non-fiscal and
fiscal concessions,
with some variations in the letter, for industry in general,
composite cotton textile
mills and workers industrial cooperatives.
Page 103 of 127
3. The following non-fiscal concessions could be considered in all
cases before the
BIFR :
i.
Preferential treatment / exemption in the case of power
cut / restrictions
ii.
Declaration as “relief undertaking” within the legal
framework of the Bombay Relief Undertakings (special
Provisions) Act ; 1952, wherever section 22 of the Sick
Industrial Companies ( Special Provisions ) Act, 1985
(SICA, 1985) is not applicable. Notification would be issued
after following the procedure under the
Bombay Relief
Undertaking Act, (BRU) for such declaration.
iii. Assistance in negotiation with labour through the official
machinery.
iv. Non-insistence on guarantees of banks / institution for
payment of dues
by sick units to Government or Government owned
corporations.
4) The following fiscal concessions would be considered in cases
other than composite Cotton Textile Mills.
i)
Arrears of principal amounts of Government dues (Sales
tax, purchase tax, additional tax, turnover tax, land
revenue, electricity duty, irrigation charges etc.) and as
energy dues of Maharashtra State Electricity Board (MSEB)
as on cut-off date may be rescheduled over a period of 2
years at a time and up to a maximum of 5 years (in special
cases, on detailed justification being advanced by the
Operational Agency). The rescheduled arrears would be
recoverable in monthly installments carrying simple
interest at 13% per annum.
ii) The arrears on account of interest on principal amounts of
Government dues mentioned at (i) above will be funded, as
on the cut-off date, and rescheduled for monthly recovery
over the period mentioned at (i) above. In arriving at the
amount of funded interest, the rate of interest (on
outstanding principal amounts) would be reduced to 10 %
simple per annum for the period between the date of
reference to BIFR under Section 15 of SIC (SP) Act and the
cut-off date. No interest will however, be charged on the
recovery of such funded interest.
iii) Arrears of minimum charges of MSEB during the period(s)
Page 104 of 127
iv)
v)
5)
of closure of the company between the date of reference to
the BIFR under Section 15 of SICA, 1985 and the cut-off
date will be completely waived.
Delayed payment charges of MSEB between the date of
reference to BIFR and cut-off date will be waived
completely.
The amount of arrears of interest on MSEB”s energy dues
as on the cut-off date would be reworked by reducing the
normal rate of interest of interest to 13% simple per annum
for the period between the date of reference to BIFR and
the cut-off date and rescheduled for recovery over the
period mentioned at (i) above. The funded interest will not
carry any interest for repayment during the period of
mentioned at (i) above.
The following fiscal reliefs/concessions could be considered as
part of a special package for composite cotton textile mills
whose revival is being considered by the BIER.
i)
Arrears of principal amounts of Government dues ( Sales
tax, purchase tax, land revenue, electricity duty, irrigation
charges etc. ) may be rescheduled over a period of five
years which, in special cases ( on detailed justification
being advanced by the Operating Agency ), may be further
extended so as to be co-terminus with the total duration of
the rehabilitation package. The rescheduled arrears would
be recoverable in monthly installments carrying simple
interest at 10% per annum.
ii) The arrears on account of interest on (principal amounts of)
Government
dues
monthly recovery over the period
mentioned at (i) above. In arriving at the amount of funded
interest, the rate of interest would be reduced to BIFR
under Section 15 of SIC Act and the cut-off date. No
interest will be charged on the recovery of such funded
interest.
iii) Arrears of minimum demand charges of MSEB during the
period(s) of closure of the Company between the date of
reference to the BIFR under Section 25 of SICA, 1985 and
the cut-off date will be completely waived.
iv) Delayed payment charges of MSEB between the date of
reference to BIFR and cut- off date will be waived
completely.
v)
The amount of arrears of interest on MSEB’s energy dues
as on the cut -off date would be recovered by reducing the
Page 105 of 127
normal rate of interest to 10% per annum for the period
between the date of reference to BIFR and the cut-off date
and rescheduled for recovery over the period mentioned at
(i) above. The funded interest will not carry any interest for
repayment over the period mentioned at (i) above.
5. In addition, in cases of where Workers Industrial Cooperatives are
involved, the
State Government would considered the following reliefs:
i)
In the case of Worker’s Industrial Cooperatives (WICS),
where the proposal
have been examined by Operating
Agency / BIFR and found viable, the State Government
would, based on the assessment of the Operating Agency
and depending on relevant factors like the estimated gap in
equity to be raised by the WIC, etc. consider equity
contribution on a matching basis with the IDBI, of an
amount not exceeding 50% of the equity share capital of
the WIC or a sum of Rs. 150 lakhs, whichever is lower. The
other terms and conditions of the grant of equity share
capital in such cases would be the same as in IDBI’s Equity
Fund Scheme for WIC’s.
ii) In addition, Workers Industrial Cooperatives would be
eligible for the non-fiscal concession as indicated in
paragraph 3 and 4 or 5 above, as the case may be.
7)
The reliefs/concessions would also be subjected to the terms and
conditions
as indicated in Annexure “A” to this letter. The
reliefs to Workers” Industrial
Cooperation would be granted
subject to the additional concessions in part II of Annexure “A”.
8) The reliefs/concession as indicated above would be available only
in cases
where the Operating Agency/BIFR have prepared
the techno economy
viability report and are satisfied about
the long term viability of the unit and
have identified and
quantified the reliefs/concessions expected of all the
parties.
9)
In a number of cases before the BIFR the sale of land/assets
has been proposed for raising interest-free resources. The
Operating Agencies may kindly note that the State Government
has not yet finalized a policy in regard to the sale of land/ builtup property for the revival of sick units. It would, therefore, not
be possible to consider such proposals, in individual cases, till a
general policy is approved. Operating Agencies may not,
therefore, include this relief in their Reports.
10)
The State Government would like to reiterate that
Page 106 of 127
reliefs/concessions as
expected of it should be clearly and
explicitly indicated in the Draft Report and
in the cash flow
statements etc. In addition, a sensitivity analysis, bringing out
the impact of different levels of State Government concessions
in the cash flow
and on indication like debt Service
Coverage Ratio (DSCR) should invariably be
incorporated
in this Report.
Yours Faithfully
Sd/( A.H. Abhyankar )
Joint Secretary to Government.
Encl: As above.
Copy to :1)
2)
Principal Secretary, Finance Department
Principal Secretary, (Revenue) Revenue and Forests
Department,
3)
Principal Secretary (Cooperation), Cooperation and Textiles
Department
4)
Secretary (Textile), Cooperation and textiles Department.
5)
Secretary, irrigation Department.
6)
Secretary (Energy), Industries, Energy and Lab our
Department.
7)
Secretary (Lab our), Industries, Energy and Lab our
Department.
8)
Development Commissioner (Ind's.) Directorate of
Industries, Mumbai.
9)
Special Commissioner, Government of Maharashtra,
Maharashtra sadan, Copernicus Marg, New Delhi-110 001.
10) Managing Director. Maharashtra State Financial
Corporation, Mumbai.
11) Managing Director, SICOM Ltd. Mumbai.
10) Select files (IND.10).
Page 107 of 127
Annexation - “A”
Standard terms and conditions for grant of reliefs/concession
by State Government in cases of seek units before the board for
Industrial and Financial Reconstruction ( BIFR )
The reliefs/concessions granted by the Government of
Maharashtra would be subject to the following terms and conditions:1. (a)
(i) The BIFR considers the unit as Viable and all other
agencies concern
agree to provide concessions
expected of them under the scheme.
(ii)
The specific sacrifices expected of the State
Government should be spelt out clearly by the
Operating Agency in its report and quantified as well as
justified in clear terms.
(b) The Operating Agency and Company should spent halfyearly review reports on the progress of the Company
under the approved revival programme.
(c) The Company should pay the current dues of sales- tax,
electricity bills and other taxes regularly.
(d) The Government will take a review annually and decide
regarding extension of the concession particular keeping in
view the availability of Government of India's excise
concessions. If the company achieves financial results
better than that projected in the approved package, the
repayment schedule will be modified, considering the
financial position of the Company.
(e) When the sick industrial company turns the corner and the
revival programme is successfully completed, the financial
sacrifices undertaken by the State Government would be
recouped from the Company out of its future profits/cash
accruals.
(f) If the working of the Company is found to be unsatisfactory
during the rehabilitation period, the government dues will
be recovered in one lump sum as per rules.
(g) The Company should not declare any dividend till the
repayment of outstanding dues of the State Government.
(h) The exact amount of dues of sales-tax, electricity, etc.
would be as determined on the date(s) specified by the
appropriate State Government agency/authority e.g.
Page 108 of 127
Commissioner of sales Tax, Maharashtra State Electricity
Board, etc.
(i) The Company and workers Union would agree to the
rationalization of labour as may be determined on techno
economic grounds by the Operating /Agency/ BIFR .
(2) The following additional terms /conditions will be imposed in
cases where concessions/reliefs are granted to Worker's Industrial
Co-Operatives .
(a) 78 % to 80 % of the workmen who were on the Muster Roll
at the time of closure of the unit should agree to participate
in the scheme and become a Member of the Co-Operative
society to be formed.
(b) The Co-Operative Society so formed should not be liable to
pay any wages whatsoever for the period prior to restarting
of the unit.
(c) During the period of operation of the approved revival
package the workmen shall agree to receive wages and D.A
at 75 % in the first year, 85% in second year and 100 % in
the third year of the wages and D.A drawn at the time of
closure.
(d) Workers shall not agitate for even minimum bonus for the
first year in case the Management seeks exemptions under
Section 36 of the payment of Bonus Act.
(e) The workers shall agree to the rationalization of the
workers / staff as envisaged in the rehabilitation scheme of
the unit, as approved by BIFR .
(f) The extent of surplus workmen /staff shall be as indicated
in the rehabilitation scheme approved by BIFR and the
terminal benefits for the surplus workers/ staff shall be
date/ mined in accordance with relevant legal provision and
as agreed to in the approved rehabilitation with relevant
legal provision and as agreed to in the approved
rehabilitation package.
(g) When the sick industrial company turns the corner and the
revival programming is successfully completed the financial
sacrifices undertaken by the State Government would be
recouped from the Company out of the future profits/cash
accruals.
(h) The Worker's Industrial Co-Operative will have to adhere to
all terms/ conditions that will be incorporated in the
Government of Maharashtra's scheme for grant of equity
share capital in the lines of the IDBI's Equity fund scheme
for SIC's.
Page 109 of 127
Annexure- 28
GOVERNMENT OF MAHARASHTRA
NO.SIC -2007/(1/07) IND -10
Industries, Energy & Labour Department,
Mantralaya, Mumbai – 400032.
Dated the 30th March 2007
TO,
The Chairman and Managing Director,
Industrial Development Bank of India,
IDBI Tower, Cuff Parade,
Mumbai – 400005
Sub :- Standard Package of Reliefs / Concessions evolved by
State Government for revival of Sick Industrial Units
referred to BIFR – Revision of
Ref :- Letters dated 17th October 1990, 1st December 1990 and
19th September, 1992 bearing No. (1) BIF – 1089 (IIII)
Ind – 10
Sir,
With reference to the letters under reference on the subject
mentioned above, it is stated that Government of Maharashtra have
formulated a New Industrial Policy, 2006. In this new policy, there
are some concessions/reliefs which would be considered by the
Operating Agency/BIFR in cases of sick industrial companies which
had made reference
to the BIFR under the provisions of the Sick
Industrial Companies (Special Provisions) Act, 1985. The details of
reliefs/ concessions were outlined in this department’s letters
mentioned in the reference. The State Government has keeping in
view its experience with the existing package, it is decided to help
the sick units registered with BIFR and where a revival package has
been approved are being offered reschedule meant of Government
dues as well as electricity charges by granting a period of five years
for repayment and offering concessional interest @ 7% per annum
INSTEAD OF 13% per annum as mentioned in the above Government
letters.
It is applicable in the matter of interest thereon and as well as
penal interest also.
Above concessions / reliefs are also applicable to Co- operative
Page 110 of 127
Sector Industries those, which are registered at Registrar
(Cooperation) under Maharashtra State Cooperative Societies Act.
For non viable units, it has been decided to offer smooth exist by
allowing a Special Amnesty Scheme under which these units will be
allowed one time settlement of State Government dues to be settled
at the principal amount by complete waiver of interest.
For availing this facility, the entire amount of dues less the interest
and penal charges will have to be paid by 31st March 2008.
In addition, the sick units in MIDC areas and cooperative
Industrial Estates opting for an exist will be permitted to dispose
their assets provided that the land should be used either for
industrial purpose or for service industries only. Units located outside
the MIDC areas / Cooperative industrial Estates opting for exist will
be permitted to dispose their assets. However the land in such cases
will have to be used as per the zoning regulations of the competent
Development Authority.
Thanking you,
Yours faithfully,
Sd/( V.S. PUNDE )
DESK OFFICER
copy to :•
•
•
•
•
•
•
•
•
•
•
•
Principle Secretary, Finance Department
Principle Secretary, ( Revenue ) Revenue and forest Department
Principle Secretary, ( Co-operation ), Co-operation and Textile
Department
Principle Secretary, ( Energy ) Industries, Energy and Labour
Department.
Principle Secretary, ( Labour) Industries, Energy and Labour
Department.
Secretary ( Textile ), Cooperation and Textile Department.
Secretary, Water Resources Department.
Development. Commissioner ( industries ), Directorate of industries,
Mumbai.
Special Commissioner, Government of Maharashtra, Maharashtra
Sadan,
Copernicus Marg, New Delhi -110001.
Managing Director, Maharashtra State Financial Corp, Mumbai.
Managing Director, SICOM LTD Mumbai.
Select Files ( Ind-10).
Page 111 of 127
ANNEXURE- 29
Office of the
Commissioner of Sales Tax,
Maharashtra State, Bombay.
8th floor, Vikrikar Bhavan,
Mazgaon, Bombay- 400 010.
C
I
R
No. MMB-1097/118/ADM-3
Circular No. 24-A of 1997
C
U
L
A
R
Bombay , dt. 24-1-1992
Sub.: Recovery of Sales tax dues from Sick
Industrial Company.
S.C.Judgement in the case of
M/s. Coromandal Pharmaceuticals
( 105 STC-327 )
Ref. : Circular No. 8 of 1993 dt. 1.4.1993
In the circular referred above, the instructions have been given
regarding manner of recovery of tax from the company declared sick under
the Sick Industrial Companies (Special Provisions) Act, 1985 sanctioned by
the Board for Industrial and Financial Reconstruction (BIFR).
2.
In the said Circular, it was stated that except following two
contingencies, in no other case, recovery should be stayed.
a) The Industry which is registered as sick and is under
Package scheme for rehabilitation declared by BIFR.
b) In respect of the Industry, declared Sick and the Development Commissioner (Department of Industry)
has specified a date for the same and has agreed to
convert the arrears into loan till such date.
3.
Further, in the concluding para of the said circular dt.1.4.1993
referred above, it is stated that for the above referred two categories, old
arrears of dues may have been under stay; still such dealer is liable for
payment of current dues in time. Accordingly, for the dues arising for the
period after the package scheme for rehabilitation, it is open for the
authorities to initiate all possible action for recovery of sales tax dues.
4.
The above view is expressly affirmed by the Supreme Court in a
recent judgment in the case of Deputy Commissioner Tax Officer and other
Page 112 of 127
Vs. Coromandal Pharmaceuticals and other reported in 105 STC.327.
While scrutinizing the relevant provisions i.e. Section 22 of “Sick Industrial
Companied (Special Provisions) Act. 1985 “the Supreme Court, in para-10
of the judgment, has made the following important observations.
“ ………Such amounts like sales tax, etc which the sick industrial
company is enabled to collect after the date of the sanctioned
scheme legitimately belonging to the Revenue cannot be and
would not been intended to be have covered within section 22 of
the Act. Any other construction will be unreasonable and unfair
and against spirit of the state in a business sense, should be
avoided.
5. All the Department Authorities are requested to take note of the same.
Sd/( SURESH CHANDRA )
Commissioner of Sales Tax
Maharashtra State, Mumbai.
No.MMB 1097/118/ADM 3
Circular No.24 Act 1997.
Copy forwarded to –
1. a) All the Addl.Commissioner of Sales Tax in the State.
b) All the Dy.Commissioner of Sales Tax in the State.
c) All the Sr.Asstt.Commissioner of Sales Tax in the State.
d) All the Asstt.Commissioner of Sales Tax in the State.
e) All the Sales Tax Officer in the State.
2. Copy forwarded with compliment to the Accounts Officer, Sales Tax
Revenue Audit Bombay and Nagpur for information.
3. Copy to all Desks and Desk Officers in the office of the Commissioner of
Sales Tax, Maharashtra State, Mumbai for information.
Sd/( R.B.AHUJA)
Sr.Asstt.Commissioner of Sales Tax,
(Act & Rules ) Maharashtra State, Mumbai.
Page 113 of 127
Annexure – 30
To offer more concessions to the
Small Sick Industrial Units in
backward zone which are
offered scheme of rehabilitation
Govt. of Maharashtra.
Industries, Energy and Labour Dept.
G.R. No. SUC -2001/(2891 ) /Ind- 10./ Mantralaya,Mumbai 400,032
Date- 21 April 2001.
Read :- 1) G.R. Ind, Energy and labour dept. No SUC-1088/ (899 )
/Ind-10 dated 26 March 1992.
2) G.R. Ind, Energy and labour dept. No. SUC- 1096/(604)
/Ind -10 dated -14 May 1996.
Introduction :- If state Government declares facilities and
concession to the sick small Industrial Units early then these
concessions /facilities can be considered in rehabilitation scheme to
be prepared by the financial institutions /Banks for rehabilitation of
sick industrial units.
In order to change the procedure the G.R.
Dated 14 May 1996 was revised. The salient feature of the G.R. was
as under.
a) State Government shall offer facilities /concern to the
rehabilitation scheme prepared by financial institutions /Banks
assisting sick small industrial unit as under.
All the dues to be paid to the state Government, which
included Sales Tax, principal amount of arrears of M.S.E.B interest
and penalty will be called as arrears on the day of effecting
rehabilitation scheme. The sick unit should pay all the amount of
arrears in maximum 36 monthly instalments and interest thereof @
13 % per annum.
b) The financial institutions / bank should submit the
rehabilitation proposal of the sick unit to the related General
Manager / Industry Officers of District Industry center. The proposal
should be inclusive of date of stating of plan and period of the plan.
Page 114 of 127
c) The general manager/ industry officer of District Industry
center shall issue “Sick Industry certificate'' ( possibly within seven
days ) to the related sick unit. The certificate should contain date of
starting of scheme and period of scheme.
The sick unit obtaining such “sick certificates '' shall
automatically get all the relief’s and concessions as quoted in (a).
Government Resolution:- Considering the reduction in the rate of
interest by the financial institutional/ banks, govt. is offering more
relief /concessions to the sick units in the backward zone (C, D and
D+, no industries districts ) by this G.R.
Introduced earlier up to the date of effect of rehabilitation
programmer all the state govt. dues means Sales tax, M.S.E.B
arrears a (principal amount) the period of payment of dues in
increased from 36 instalment to 60 instalment . Also the interest
rate is 12 reduced from 13 % to 10 %.
By the order and name of government of Maharashtra.
( Shekhar Dhavle )
Desk Officers
Page 115 of 127
Annexure-31
(Form 414)
(See rule 42 of the MVAT Rules 2005)
Application for clearance certificate under clause (a) of sub section
(8) of section 32 of the MVAT Act, 2002
To
_______________________
_______________________
Sub: Application for clearance certificate under clause (a) of sub
section (8) of section 32 of the MVAT Act, 2002
Sir,
I request a Tax Clearance Certificate to be granted to me. I give
below the necessary particulars.
Name of the dealer
_______________________________
R.C.
no.
(TIN)
under
_______________________________
MVAT
Act,
2002
Address of the place of business
_______________________________
Period
for
which
clearance
_______________________________
is
required
Thanking you.
Dated
Yours faithfully,
Signature_____
: __________
Place: __________
Name & Status __________
Page 116 of 127
Annexure- 32
Report from other branches of dues position
Sr.
no.
Name/R.C.no.
/TIN of dealer
Nature
of Period of Amount of dues
dues (return, dues
assessment,
interest,
penalty,
forfeiture
etc.)
remark
S
ign of Head of Branch
Page 117 of 127
Annexure-33
(Form 415)
(See rule 43 of the MVAT Rules 2005)
Tax clearance certificate to be issued under clause (a) of sub section
(8) of section 32 of the MVAT Act, 2002
To
__________________________
__________________________
Sub: Tax clearance certificate to be issued under clause (a) of sub
section (8) of section 32 of the MVAT Act, 2002
This is to certify that –
Name of the dealer _______________________________
R.C.
no.
(TIN)
under
_______________________________
MVAT
Act,
2002
Address of the place of business_______________________________
Details of dues
Sr. no.
Period
Amount
dues as
returns
of Amount
of
per other dues, if
any
No dues, except those mentioned herein above are pending as on
date of issue of this certificate.
Seal
Dated
: __________
Place: __________
Signature_____
Designation __________
Page 118 of 127
Annexure – 34
Inward Register
Sr. Inward reference
No.
Received Sankalanacha Subject Outward Classif Remark
from
no. and name
No.
icatio s.
No. Date Received
n
date
1
2
3
4
5
6
7
8
9
10
Annexure – 35
Outward Register
Sr.No. Outward
reference
Send
to
Sankalanacha Subject
no. and name
Inward Classi Postage
No.
ficatio
n
Remarks
4
5
7
10
No. Date
1
2
3
6
Page 119 of 127
8
9
Annexure – 36
Un Official Reference Register
Sr Da Reference by office
.N te Recei Referen Subject Date
o.
ved
ce no.
of
from & Date
refere
nce,
retur
ned
back
1
2
3
4
If
Subje Date
reference ct
of
sent
refere
another
nce
officer,
receiv
name of
ed
the
back
officer
5
6
7
Acknowle- Remarks
dgement
for
acceptance
of
reference
8
10
Annexure – 37
Acknowledgement Register.
Sr. No.
Sent to whom
Letter No.
Signature
receiver.
1
2
3
4
Page 120 of 127
of
the
Annexure – 38
Movement Register.
Sr Date Name of Desig Detail
the dealer nation s
of
and TIN. of the files
office
r
to
whom
e sent
Letter
no.
and
date
of the
despa
tched
letter
Reaso
n for
sendi
ng
the
letter
Date
of
Remi
nder
issued
Date
of
files
receiv
ed
back
Signa Remar
ture
ks
of file
recevi
ng
perso
n
1
6
7
8
9
10
2
3
4
5
Page 121 of 127
11
Annexure -39
Recovery control register of J.C./ D.C.
B.NO.
SR.NO. INW NO.
DATE
DT.OF REC.
RECEIVE NAME OF
TIN/
D FROM
THE
R.C.
DEALER
NO.
period
ORDER
NO./DT.
AMT.
(VAT)
AMT.
C.S.T.
AMT.
Allied Act
NAME OF
NAME OF ACTION
DT. OF
THE
THE S.T.I. TAKEN PAYMENT
OFFICER
NAME &
DT. OF REMARKS
BR. OF CLOSURE
THE
BANK
Annexure -40
Recovery control register of A.C./S.T.O.
B.NO.
SR.NO. INW NO.
DATE
DT.OF REC.
RECEIVE NAME OF
TIN/
D FROM
THE
R.C.
DEALER NO.
period
ORDER
NO./DT.
AMT.
(VAT)
AMT.
C.S.T.
Page 122 of 127
AMT.
Allied Act
NAME OF
NAME OF ACTION
DT. OF
THE
THE S.T.I. TAKEN PAYMENT
OFFICER
NAME &
DT. OF REMARKS
BR. OF CLOSURE
THE
BANK
Annexure – 41
instalment Register
Sr. Name of Period Arrears Details
the dealer
of
and TIN.
instal
ment
order
and
date
Details
of Details
instalment as recover
per order
order
1
6
2
3
4
5
as
of Rema
per rks
Due Amount Date of Amount
date
payment
7
8
9
10
Annexure - 42
Register for notice issued u/s. 33 of the MVAT Act,
2002.
Sr Name of TIN Arrear Recove Perio Action taken u/s. 33 of the MVAT Act,
the
s
ry
d
2002.
dealer
Registe
Date Date Date Date Rema Remark
r no.
of
issue
of
notice
Page 123 of 127
of
servic
e
of
notice
of
deale
r
calle
d at
offic
e
of
rks of s
bank the
Attac Bank
hed
Annexure - 43
Register for recovery action under MLRC.
Sr Name of
the
dealer
and TIN.
N Pe Details of Details of
o. rio arrears
recovery
in d
D.
B.
A.
&
ye
ar
Ta pe To A
x na tal mo
lty
un
t
1
2
3
4
Demand
reduced
by other
reasons
Bal
anc
e
am
oun
t
Date
of
servi
ce of
D.N.
Dat
e of
lette
r of
auth
ority
of
JAP
TI
date
of
auct
ion
Detai Rema
ls of rks
R.R.
C.
8
9
10
11
12
Chala Am Rea
n no oun son
&
t
date
5a 5b 5c 6a 6b
7a
7b
Page 124 of 127
13
Annexure - 44
Write off Register
Sr Date Name
of the
dealer
and
TIN.
No. Amount to be Peri
&
write off
od
Date Tax Penalt Total
of
y
Prop
osal
If
Obje Date
Prop ction of
osal
prop
is
osal
rema
retur
nded
ned
back
back
no.
&
date
Detail Remar
s
of ks
Write
off
order,
i.e.
No.
Date
&
amou
nt
1
4
9
12
2
3
5
6
7
8
Page 125 of 127
10
11
13
Annexure - 45
Visit Register
Date
Name
of Nature of visit
the dealer
and TIN.
Departure
Time
Name of the Signature of
S.T.I.
the Officer
Annexure- 46
Proforma of Register for tax clearance certificate
Sr. no.
Name/TIN
dealer
of Period
certificate
of Date of issue Signature
of certificate
dealer
Page 126 of 127
of
Annexure-47
FORM 311
Application for grant of stay against order of assessment, penalty, interest or fine
under section 26 of the Maharashtra Value Added Tax Act, 2002
To,
------------------------------------------------------------------Sub :- Application for grant of stay against order of assessment, penalty,
interest or fine under section 26 of the Maharashtra Value Added Tax Act,
2002
Sir,
I/We, the undersigned, hereby apply for grant of stay against recovery of amount
payable as per the Order appealed against regarding penalty, interest or fine under
section 06 of the Maharashtra Value Added Tax Act, 2002. The necessary details are
as under :
1.
2.
3.
4.
Name of the dealer
R.C.NO. M.V.A.T. Act, 2002
R.C.NO.C.S.T, Act, 1956
Address of the place of business
5.
6.
7.
8.
9.
Type of Order
Period of Order
Dues as per order
Quantum of relief sought in the appeal
Balance payable
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
I/We propose to file appeal against the order referred to herein above. I/We expect
if the appeal is decided in our favour the demand interest and penalty would get
reduced by the quantum of relief mentioned in column No. 9 above.
I/We, therefore, pray that recovery proceedings pursuant to the order(s) under
reference should be stayed till disposal of this stay petition.
Yours faithfully,
Signature ----------------------
Date ------------Place ------------
Name of the applicant --------------------Status -------------------Page 127 of 127