Joint Com m issioner(recovery) Page 4 of 127

Transcription

1 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, It is needless to add that these references should be construed as references to the corresponding designations under the Maharashtra Value Added Tax Act, Page 1 of 127

2 Index 1. Objects/functions of the Branch 4 2. Organizational structure Mumbai Zone Thane Zone Pune Zone Nagpur Zone Relevant provisions of the Act, Rules, Notifications and Internal circulars Targets Process of recovery Recovery Procedure Allotment of cases Bank and debtor s attachment MLRC procedure Grant of Instalments Write-off Unavailable Recovery Recovery under Sugarcane Purchase Tax Act Closure of Recovery Proceedings Issue of Tax Clearance Certificate Generation of Notices, Reminders, etc Duties and Accountabilities of officers/staff in hierarchy and Key Performance Indicators (K.P.I.) Duties and Accountabilities: - Joint Commissioner of Sales Tax Duties and Accountabilities: - Deputy Commissioner of Sales Tax Duties and Accountabilities: - Page 2 of 127

3 Assistant Commissioner of S.T./ S.T.O Duties and Accountabilities: - S.T.I Duties and Accountabilities: - Clerk K.P.I.: - Joint Commissioner of Sales Tax K.P.I.: - Deputy Commissioner of Sales Tax K.P.I.: - Assistant Commissioner of Sales Tax/ Sales Tax Officer K.P.I.: - Sales Tax Inspector K.P.I.: - Clerk Reporting formats Monthly/weekly statement Available Recovery Unavailable Recovery Control registers Inspection procedure and frequency Comment on record filing system Responsibilities and date for updating the manual Linkage: - Linkage with other branches i.e. Return, Business Audit, Refund Audit etc Annexures 62 Page 3 of 127

4 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 To attach bank account of the dealer or debtors of the defaulters To apply the provisions of Maharashtra Land Revenue Code, 1966 including issue of R.R.C.'s to other districts/states To levy and recover post assessment interest where ever applicable To write off arrears To grant instalments in the deserving cases and monitor the payments To launch prosecutions under MVAT Act, 2002, for willful non payment of taxes under section 74 (2) and 74 (3) (g) To create a charge on asset of the defaulters under section 38 of the MVAT Act, To grant tax clearance certificate to dealer. 2) Organizational structure. 2.MUMBAI ZONE. Joint Com m issioner(recovery) Page 4 of 127

5 Office of the J.C. Steno - 1 P.A. - 1 E.O. - 1 S.T.I. - 4 Clerk - 11 Naik - 1 Peon - 1 Deputy Com m issioner(recovery) There will be two Dy. Com m issioners under the Joint Com m issio ner namely D.C. ( Recovery- 1) and D.C. ( Recovery- 2) Office of the D.C. S.T.I. - 5 Clerk - 5 Peon -2 Asst. Com m issioner(recover y) / Sales Tax Officer (Recovery) There will be three Asst. Com m i ssio ners and seven S.T.O.s under a Dy. Com m issioner i.e. A.C. ( Recovery) and S.T.O. ( Recovery) Two S.T.I.s, 1 clerk, 1 peon and 1 notice server will assist each officer. 2 Organizational structure.(mofussil) 2.2 THANE ZONE Page 5 of 127

6 Additional Commissioner (Thane Zone, Raigad) (Having Jurisdiction over Thane and Raigad Districts.) J.C. (Raigad) (Vat Adm) J.C. (Thane City) (Vat Adm) J.C.(Thane Rural) (Vat Adm) (2)Raigad 3) Thane 4) Kalyan 5) Palghar 1) A.C.(Recovery) 1) D.C.(Recovery) 1) D.C.(Recovery) 1) A.C.(Recovery) 2) S.T.O(Recovery) 2) A.C.(Recovery) 2) A.C.(Recovery) 2) S.T.O(Recovery)(2) 3) S.T.O.(Recovery) Page 6 of 127

7 2. Organization structure.(mofussil) 2.3 PUNE ZONE. Additional Commissioner(Pune Zone) (Having Jurisdiction over Pune Zone) J.C.(Pune) (Vat Adm) J.C.(Solapur) (Vat Adm) J.C.(Nashik) (Vat Adm) J.C.(Dhule) (Vat Adm) J.C.(Kolhapur) (Vat Adm) 6) Pune 7) Solapur 10)A' Nagar 12) Dhule 15) Kolhapur 1) D.C.(Recovery)(2) 1) A.C.(Recovery) 1) A.C.(Recovery) 1) D.C.(Recovery) 1) A.C.(Recovery) 2) A.C.(Recovery)(2) 2) S.T.O(Recovery) 2) S.T.O(Recovery) 2) A.C.(Recovery) 2) S.T.O(Recovery) 3) S.T.O (Recovery)(4) 3) S.T.O(Recovery) 8) Barshi 11)Malegaon 13) Jalgaon 16) Ratnagiri 1) A.C.(Recovery) 1) A.C. (Recovery/VAT) 1) D.C.(Recovery/VAT) 1) D.C.(Recovery/VAT) 2) S.T.O(Recovery) 2) A.C.(Recovery) 2) A.C.(Recovery) 3) S.T.O (Recovery) 3) S.T.O (Recovery) 9) Usmanabad 14)Nashik 14) Nandurbar 17) Sindhudurg 1) A.C.(Recovery) 1) A.C. (Recovery) 1) A.C.(Recovery/VAT) ( ORAS) 2) S.T.O (Recovery) 1) D.C.(Recovery/VAT) 2) S.T.O (Recovery) 18) Sangli Page 7 of 127

8 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 36)Amaravati 31)Nanded 35)Aurangabad 1) D.C.(Recovery) 1) A.C.(Recovery) 1) A.C.(Recovery) 1) A.C.(Recovery) 2) A.C.(Recovery) 2) S.T.O(Recovery) 2) S.T.O(Recovery) (2) 2) S.T.O(Recovery) 3) S.T.O. (Recovery)(2) 21)Chandrapur 27)Akola 32)Parbhani 36)Beed 1) D.C.(Recovery/VAT) 1) A.C.(Recovery) 1) A.C.(Recovery/VAT) 1) A.C.(Recovery) 2) A.C.(Recovery) 2) S.T.O(Recovery) 3) S.T.O(Recovery) 33)Hingoli 37)Jalana 22)Gondia 28)Yaotmal 1) A.C.(Recovery/VAT) 1) D.C.(Recovery/VAT) 1) A.C.(Recovery) 1) A.C.(Recovery) 2) A.C.(Recovery) 2) S.T.O(Recovery) 2) S.T.O 34)Latur 23)Bhandara 29)Washim 1) D.C.(Recovery/VAT) 1) A.C.(Recovery/VAT) 1) A.C.(Recovery/VAT) 2) A.C.(Recovery) 2) S.T.O(Recovery) 2) S.T.O(Recovery) 3) S.T.O(Recovery) 24)Wardha 30)Khamgaon 1) A.C.(Recovery/VAT) 1) A.C.(Recovery) Allocation of Officers for recovery in the State Sr. No. Zone Addition al CST Jt. CST Dy. CST A.C. STO 1 Mumbai Thane Pune Nagpur *having multiple functions Page 8 of 127

9 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

10 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, 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 Additional CST All powers of Additional Commissioner under MLRC Joint CST All powers of Collector under MLRC 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

11 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 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

12 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 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 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

13 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 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, Page 13 of 127

14 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

15 (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 Name of Branch Return Branch Business Audit Branch Refund Branch Nature of Information Demand notice, all addresses, all phone/mobile numbers, bank details, PAN, assets details, etc. Demand notice, all addresses, all phone/mobile numbers, bank details, PAN, assets details, etc. Demand notice, all addresses, all phone/mobile numbers, bank details, PAN, assets details, etc. Page 15 of 127

16 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

17 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

18 6.2MLRC procedure is described as under. Maharashtra MLRC code is in operation since 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 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 Fee (in Rs) Less than Rs Rs. 5 to Rs Rs. 10 to Rs Rs. 15 to Rs Rs. 20 to Rs Rs. 25 to Rs Rs. 30 to Rs Rs. 35 to Rs Rs. 40 to Rs Page 18 of 127 is

19 Rs. 45 to Rs Rs. 50 to Rs Rs. 60 to Rs Rs. 80 to Rs More than Rs 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 CARE 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

20 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 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 ) Total Area ) Area under construction sq. fts/ mtrs. 4) Date of construction Page 20 of 127

21 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 ) 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 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

22 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) 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

23 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) 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 of attachment and up to Page 23 of 127

24 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 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 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

25 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 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 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

26 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 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 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

27 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 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

28 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 23 rd 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. By order No. SR.D.C.(A&R)PWR/1006/1/Adm-3 powers are delegated to all Additional Commissioners, by order 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

29 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 Additional Commissioner of Sales Tax Amount (In Rs.) 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 Additional Commissioner of Sales Tax Amount (In Rs.) 50,00,001/- & above Joint Commissioner of Sales Tax 10,00,001/- to 50,00,000/- Page 29 of 127

30 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. REC- 2/1292/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/95-96/b-2188, Mumbai, dated 14/02/1996 (See annexure-26). As per above circulars write off powers are delegated as below. Sr. Post No Power in general Cases ( R.C. is not canceled before and asset is available ) Power as per G.R (R.C. is canceled before and no asset is available ) 1 C.S.T Rs. 50,000 /- to Rs.1,00,000/- All powers 2 Additional C.S.T Rs.30,000/- to Rs.50,000/- 3 J.C. Rs.10,000/- to Rs.30,000/- (for each assessment order ) 4 D.C. Up to Rs.10,000/- (for each assessment order) All Powers Rs.50,001/- to Rs.1,00,000/- (For each assessment order ) Up to Rs.50,000/- (For 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

31 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 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 Unavailable Recovery: - Unavailable recovery is the recovery which is not available for recovery action. The unavailable recovery may be classified as follows 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) Stayed by courts:- When dealer prefers an appeal before Page 31 of 127

32 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 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 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 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

33 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 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 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 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 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

34 decision by appropriate forum 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 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 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 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

35 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: 22 nd floor, Kalahari Vyapar Bhavan, 1, Tolstoy Marg, New Delhi Fax no 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

36 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. BIF- 1089(1111)/IND-10, dated (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

37 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)/IND- 10, dated (Please see Annexure-28) SMALL SICK INDUSTRIAL UNITS: - As per circular no. MMB-1097/118/ADM-3, circular no. 24-A of 1997 dated (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

38 date. However, the dealer is liable to pay current tax as per the provisions of law. As per Government G.R. no.suc- 2001/(2891)/Industry-10, Mantralaya, Mumbai , date: (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 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 , 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

39 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

40 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

41 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

42 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

43 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

44 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

45 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, 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

46 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

47 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

48 7.6 Key Performance Indicators-Joint Commissioner (Recovery) Indicators Credit Points Total Credit A Overall Performance 50 Remarks ( Instructions to Supervisory authority) points 60 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 10 assigned any other work including additional charge B Inspection 15 The evaluation of this indicator is to be made on the percentage of actual disposal of inspection against the target for a given C (I) Maintenance of Office records / Registers (II) Compliance of office inspection D Supervisory Authority s assessment of personality & character. Total 100 period. 10 (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. 15 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. Page 48 of 127

49 7.6 Key Performance Indicators-Deputy Commissioner(Recovery) Indicators Credit Points Total Credit A 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 points 60 Remarks ( Instructions to Supervisory authority) The evaluation is to be made if officer is assigned any other work including additional charge B Inspection 15 The evaluation of this indicator is to be made on the percentage of actual disposal of inspection against the target for a given period. C (I) Maintenance of Office records / Registers (II) Compliance of office inspection D Supervisory Authority s assessment of personality & character. Total (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. 15 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. Page 49 of 127

50 7.6 Key Performance Indicators-Assistant Commissioner/Sales Tax Officers(Recovery) Indicators Credit Points Total Credit A 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 B (I) Maintenance of Office records / Registers C (II) Compliance of office inspection Supervisory Authority s assessment of personality & character points 60 Total 100 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 25 (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. 15 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. Page 50 of 127

51 7.6 Key Performance Indicators-Sales Tax Inspector (Recovery) Indicators Credit Points Total Credit 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 100% 80% 70% 60% Below 50% No work 100% 80% 70% 60% Below 50% No work Nil Nil points Remarks ( Instructions to Supervisory authority) 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 3. Issue of tax clearance certificate 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 (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. 15 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. Page 51 of 127

52 7.6 Key Performance Indicators-Sales Tax Clerk(Recovery) Indicators Credit Points Total Credit A 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 100% 80% 70% 60% Below 50% No work Nil Remarks ( Instructions to Supervisory authority) points 45 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. B C Functional Feeding of data 20 Notices drawn 5 Any other work 10 including additional charge Supervisory Authority s assessment of personality & character. 35 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. Total 100 Page 52 of 127

53 8. Reporting Format No Weekly/Monthly Reports Opening Addition Closure Balance at S r Branch Type Act Balance Cas Am during the week/mont h Case Amt during the week/ month Case Amt the end of the week/month Case Amt Return Branch Busine ss Audit Branch Refund Audit Branch Form- 213 Unilateral Intere st VAT C.S.T. VAT C.S.T. VAT C.S.T. VAT C.S.T. VAT C.S.T. es t s s s 4. Other Branch VAT C.S.T. Page 53 of 127

54 Reporting Format No Available Recovery Sr VAT CST OTHER ACTS Cases Amount Cases Amount Cases Amount Page 54 of 127

55 Reporting Format No Available Recovery eporting Formats No.3 navailable Recovery Court Cases VAT CST Luxury Tax Entry Tax(Motor Vehicle) Sugarcane Purchase Tax Entry Tax(Petroleu m) Cas e Amt Cas e Amt Cas e Amt Cas e Amt Cas e Amt Cas e Amt Instalment Appeal BIFR RRC No Asset s DC JC Out of State Out of District Not trac e- abl e u/s.23(8) proviso Page 55 of 127

56 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

57 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

58 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

59 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

60 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). The Joint Commissioner (Recovery) shall send a proposal to 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 generated & clearance certificate 5 Enforcement Recovery generated & clearance certificate 6 Appeal Available & non available recovery 7 Refund No dues certificate Page 60 of 127

61 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) Period covered by the return From To 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, (iv) The amount of tax payable shown in the return-cum-chalan is Rs. (v) But the copy of return-cum-chalan shown that you made the Rs. (vi) Balance amount which is required to be paid (iv-v) 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

62 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, 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, Issue demand notice for Rs.1000/-. Seal: Date: Asst. Commissioner/Sales Tax Officer MVAT Recovery Branch, Copy to: Page 62 of 127

63 Annexure 3 office of the : A.C./Sales Tax Officer( ), Recovery Branch, 6 th floor, Vikrikar Bhavan, Old Bldg., Mazgaon, Mumbai 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 Branch/Mumbai/Interest/RCNo/ /B- Mumbai,Date: 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 Date Tax paid on Date Late by Months Days Rs. Interest 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: Asst. Commissioner/Sales Tax Officer Copy to: MVAT Recovery Branch, 1) M/s. Mumbai. Page 63 of 127

64 To, Annexure 4 Form 417 {See rule 45(6)} Order Sanctioning Instalments under section 32(4) of The Maharashtra Value Added Tax Act, No: penalty, Date: Sub: Grant of Instalment in respect of payment of tax, 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.) 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

65 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

66 Annexure 5 Notice under section 33 of the MVAT Act 2002 ( ÖÆüÖ üöâ Òü Öã»µÖ¾Ö ÖÔŸÖ ú ü Ö ÖµÖ Ö ¾ÖµÖê ú»ö Ö 33 Öß ÖÖê üßãö) To µö Ö Ó Ã Ö NO./ヘ Îú Ö Ö Ó ヘ ú Sir/ ÖÆü Ö ê ü µ Ö W H E R E A S, a sum of Rs. /- is due from who is/are a registered dealer/s under the M V A T Act Registration Certificate No. on account of M V A T Act and/or penalty under the AC T. I, the Sales Tax Officer, M V A T Act, Recovery to who m the powers of the Com m issioner of Sales Tax, Maharashtra State,Mu m b ai, in this behalf have been delegated, do hereby require you, under section 33 of the said Act, to pay to me forthe with any amount due from you to or held by for or on account up to the amount of arrears shown above. µö Ö Ö ß Ô, Ö Öµ Ö Ö Ö マ ÖÖ» Öß» Ö Ö㻵 Ö ¾ Ö Ö Ô Ÿ Ö ヘ ú ü Ö Ö/ Ø ú ¾ Ö Ö Óü ü µö Ö² Ö Ö ² Ö Ÿ Ö ÖÆü Ö ü Ö Â Ò ü Ö㻵 Ö ¾ Ö Ö Ô Ÿ Ö ú ü Ö Öµ Ö Ö ÖÖë ü Ö ß ÖÏ Ö Ö Ö Ö Ö ú Ö Ö Ó ú ¾Ö µ Ö ê - ÖÖê Ó ü Ö ß é ú Ÿ Ö ¾Ö Î ú ê Ÿ Ö Ö/ ¾ Ö Î ê ú Ÿ Ö ê à ֻ Ö ê» µ Ö Ö ÁÖß. µö Ö µ Ö Ö ú æ ü Ö ¹ý. /- Öß üœ ú Ö µöê Ö ê ÖÆêü. Ÿµ Ö Ö Ö ß Ô, µö Ö µ Ö Ö ú ê ü µö Ö² Ö Ö ² Ö Ÿ Ö ¾Ö Î ú ß ú ü Öµ Öã Œ Ÿ Ö, Ö Æ ü Ö ü Ö Â Ò ü üö µ Ö, Öã²Ö Ô, µö Ö Ó µ Ö Ö ÖŒ Ÿ Ö ß ÖÏ ü Ö Ö ú ü µ Ö Ö Ó Ÿ Ö Ö»µ Ö Ö ÖÆêü Ÿ Ö ÃÖ Ö Öß, ¾Ö ヘ Îúß ヘ ú ü Ö ヘ úö üß, Öã» µ Ö ¾ Ö Ö Ô Ÿ Ö ヘ ú ü (¾Öà Öã» Ö ß ÖÖ マ ÖÖ) µö Ö ¾ ü Ö êü, ˆŒŸ Ö Ö Öµ Ö Ö Ö µ Ö Ö ヘ ú»ö Ö 33 ¾Ö µ Ö ê Ö Ö» µ Ö Ö ヘ ú æü Ö µöê ン Öê à ֻ Ö ê» µ Ö Ö Ø ヘ ú¾ö Ö ¾Ö ü ü ÖÔ ¾ Ö» Ö ê» µ Ö Ö Ö ヘ ú²öö ヘ úß µö Ö Ø ヘ ú¾ö Ö µ Ö Ö ² Ö Ö ² Ö Ÿ Ö Ÿ Öã Æ üß ÖÖ ü ン Ö ヘ êú»öê» Öß ヘ úöê ン ÖŸ Ö ß Æ ü ß üœ ヘ ú Ö Ÿ Öã Æ üß Ö»Ö Ö ü» Öß ÖÖ Æ ü Ö ê. And I do also require you to pay any money which may become due from you to him/them or which you may subsequently held or on account of him/them up to the amount of arrears still remaining unpaid, forth w ith on the money becoming due or being held by you as aforesaid as such payment is required to meet the amount due by the said dealer in respect of arrears of M V A T Act and penalty under the said A ct. Ö ン Ö Ÿ Ö Ã Ö ê Ö ŸÖã Ö µ Ö Ö ヘ ú æü Ö Ÿµ Ö Ö» Ö Ö/ Ÿ µ Ö Ö Ó ÖÖ êüµ Ö ÆüÖê Ô» Ö Öß Ø ヘ ú¾ö Ö ŸÖã Æ üß Ÿµ Ö Ö ÖÓ Ÿ Ö ü üµ Ö Ö Ö ³Ö ü ン ÖÖ ヘ êú»ö Ö Öà ֻ Ö ê» µ Ö Ö Ö ヘ ú²öö ヘ úß µö Ö ü ヘ ú Öê Ö µ Ö Ô Ó Ÿ Ö Ö ß Ÿµ 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 Ö¾ Ö ô û ²ÖÖôû ミ Ö»Öß ÃÖê» Ö Öß ヘ úöê ン ÖŸ Ö ß Æ ü ß üœ ヘ ú Ö,ˆŒ Ÿ Ö Ö Öµ Ö Ö Ö - ¾Ö µ Ö ê Ö㻵 Ö ¾ Ö Ö Ô Ÿ Ö ヘ ú ü ¾Ö Óü ü µö Ö Ó µ Ö Ö Ö ヘ ú²öö ヘ úß²ö Ö² Ö Ÿ Ö ˆŒ Ÿ Ö ¾Ö ヘ ÎêúŸ µ Ö Ö ヘ ú æü Ö µöê ン Öê à ֻ Ö ê» Ö ß üœ ヘ ú Ö Öã ヘ úÿ Öß ヘ ú ü ン µö Ö Ã Ö Ö š ü ß Öß üœ ヘ ú Ö ßÖ ü ン Öê Ö¾ Ö µ Ö ヘ ú à ֻ µ Ö Ö Öê ŸÖß êüµ Ö Ö Ö» µ Ö Ö ÖÓ Ÿ Ö ü Ø ヘ ú¾ö Ö ˆ Ö üöê Œ Ÿ Ö Ö Ï Ö Ö ン Öê ŸÖã Æ üß üœ ヘ ú Ö Ö¾ Ö ô û ²ÖÖôû ミ Ö»µ Ö Ö ÖÓ Ÿ Ö ü ŸÖ Ö Ÿ ヘ úöôû Page 66 of 127

67 ÖÖ ü ヘ ú Öê Ö Ö ³Ö ü ン ÖÖ ヘ ú ü ン µö Ö Ö ß Öß Ÿ Öã Ö µ Ö Ö Ö ÖÆêü. ヘ ú êü ÖÖ ミ Ö ン Öß ヘ ú üß Ÿ Ö Please note that payment made by you in compliance with this Notice is in law deemed to have been made under the authority of the said dealer and my receipt will constitute a good and sufficient dischar ge of your liabil i t y to the said dealer to the extent of the amou nt referred to in the receipt. µö Ö ÖÖê ü ß Ö ß µ Ö Ö Öã Ö Ö» Ö ÖÖ Ö Ô ŸÖã Æ üß ³Ö ü»öê» Ö ß üœ ú Ö Æüß ¾Ö Ö ß ¾Ö µ Ö ê ˆŒŸ Ö ¾Ö Î ê ú Ÿ µ Ö Ö µ Ö Ö ÖÏ Ö Ö ú Ö ü Ö Ö µ Ö ê ³Ö ü»öß ÃÖ» µ Ö Ö Ö ê Ã Ö Ö Ö ン µö Ö Ó Ÿ Ö µöê Ô» Ö ¾Ö Öß ü»öê» µ Ö Ö ÖÖ ¾ Ö Ÿ Ö ß Ö ã ôêû ŸÖ Ö Ö ß Ÿµ Ö Ö ÖÖ ¾ Ö Ÿ Ö ß Ö µ Ö ê Ö êüù Ö Ÿ Ö ヘ êú»öê» µ Ö Ö ü ヘ ú Öê µ Ö Ö Öµ Ö Ö Ô ê ü Ö µ Ö Ô Ó Ÿ Ö ˆŒ Ÿ Ö ¾Ö ヘ ÎêúŸ µ Ö Ö µ Ö Ö üö µ Ö Ÿ ¾ Ö Ö Ÿ Ö æ Ö Öæ ン ÖÔ Ö ン Öê Ö㌠Ÿ Ö Ÿ Ö Ö ÆüÖê Ô» Ö, µö Ö Ö ß ÖÖë ü µö Ö ¾ Ö ß. Please also note that if you discharge any liabilit y to the said dealer after receipt of this Notice, you will personally liable to the Com m issioner of Sales Tax, Maharashtra State,Mu m bai, to the extent of the liability discharged or to the extent of the lisbility of the said dealer for Sales Tax and penalty under the said Act, whichever is less. Ÿ µ Ö Ö Ö Ï Ö Ö ン Öê Æüß ÖÖê ü ß Ã Ö Öôû Ö» µ Ö Ö ÖÓ Ÿ Ö ü Ÿ Öã Æ üß ˆŒ Ÿ Ö ¾Ö Î ê ú Ÿ µ Ö Ö µ Ö Ö ²ÖÖ²Ö Ÿ Ö ß Ÿ Ö ß» Ö üö µ Ö Ÿ ¾ Ö ÖÖ ü ÖÖ ü» Öê ÃÖ» µ Ö Ö Ã Ö, ŸÖã Æüß ¾Ö Î ú ß ú ü Öµ Öã Œ Ÿ Ö, ÖÆü Ö ü Ö Â Ò ü üö µ Ö, Öã Ó Ó ² Ö Ô µö Ö Ó ÖÖ ÖÖ ü ÖÖ ü» Öê» µ Ö Ö üö µ Ö Ÿ ¾ Ö Ö Ö ß Öµ Ö Ö Ô ü Ö Ø ヘ ú¾ö Ö ˆŒ Ÿ Ö Ö Öµ Ö Ö Ö ¾Ö µ Ö ê Ö㻵 Ö ¾ Ö Ö Ô Ÿ Ö ヘ ú ü ¾Ö Óü ü µö Ö Ã Ö Ö š ü ß ˆŒŸ Ö ¾Ö ヘ ÎêúŸ µ Ö Ö µ Ö Ö üö µ Ö Ÿ ¾ Ö Ö Ö ß Öµ Ö Ö Ô ü Ö µö Ö Ö î ヘ úß Öß üœ ヘ ú Ö ヘ ú Öß Ã Öê» Ö Ÿµ Ö Ö Öµ Ö Ö Ô ê ü Ö µ Ö Ô Ó Ÿ Ö ŸÖã Æ üß ¾µÖ Œ Ÿ Ö ß Ö : Ö²Ö Ö² Ö ü Ö ü üæü Ö» Ö, µö Ö Ö ß ÖÖë ü µö Ö ¾ Ö ß. Please note further that if you fail to make payment to me in pursuance, further proceedings may be taken by the Revenue Collector of your district for recovery of the amount from you as an arrears of land revenue under last para of the explanation of section 33 of the M V A T Act, Ö ン Ö マ Öß µö Ö Ö ß Æ ü ß ÖÖë ü µö Ö ¾ Ö ß úß, µö Ö ÖÖê ü ß Ö ß ÖãÃ Ö Ö ü ŸÖã Æ üß Ö»Ö Ö üœ ú Ö êü µ Ö Ö Ö µ Ö ê ú Ã Ö æ ü êú» µ Ö Ö Ã Ö ŸÖã Ö µ Ö Ö Ö» Æ ü µ Ö Ö µ Ö Ö ÖÆü Ã Ö æ» Ö ÃÖ Ö Ö Æ ü Ö ü ú Ö ú æ ü Ö ÖÆü Ö ü Ö Â Ò ü Ö㻵 Ö ¾ Ö Ö Ô Ÿ Ö ú ü Ö - Öµ Ö Ö 2002 µö Ö ú» Ö Ö 33 ¾Ö µ Ö ê Ã Ö Â ü ß ú ü Ö Æü Ö æ Ö Ã Ö» Ö ê» µ Ö Ö Öê¾Ö ü µ Ö Ö Ö ü êû ü Ö ¾Ö µ Ö ê Ö Öß Ö ÖÆü 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 Öãœüᯙ ú Ö µ Ö Ô ¾ Ö Ö Æ ü ß ú ü µ Ö Ö Ó Ÿ Ö µöê Ô» Ö. A chalan for payment of the money into a Govern ment Treasury/Sub- Treasury/Reserve Bank of India is sent herewith and you are required to send the receipted copy on or before. ÖÖ Ã Ö ヘ úßµö ヘ úöê Â Ö Ö ミ ÖÖ ü/ˆ Ö ヘ úöê Â Ö Ö ミ ÖÖ ü/ ü Ö ¾ Æ ü Ô ²ÖÑ ヘ ú Öò±ú Ó ü µ Ö Ö Ö µ Ö ê üœ ヘ ú Ö ³Ö ü ン µö Ö Ã Ö Ö š ü ß µö Ö Ã Ö Ö ê ² Ö Ÿ Ö Ö»Ö Ö ÖÖê ü» Öê ÖÆêü ¾Ö Ÿ Öã Æ üß üöê Öß Ó ヘ Óú¾ Ö Ö Ÿ µ Ö Ö Ö æ ¾ Ö ß Ô ÖÖ ¾ Ö Ÿ Ö ß ÖÖê ü» Öê» Ö ß ÖÏ Ÿ Ö ÖÖšü ¾ Ö ン Öê Ö¾ Ö µ Ö ヘ ú ÖÆêü. If, however, it is proved to the satisfaction of the undersigned, within twenty days of the receipt of this Notice or within the further time that may be granted on request that the sum demanded, or, any part thereof is not due to the dealer viz. M/s. or that you do not held Page 67 of 127

68 any money for or on account of the said dealer, then nothing contained in this Notice shall require you to pay any such sum or part thereof, as the case may be. A copy of this Notice is being sent to Shri/M/s.. Ÿ Ö Ö Ö Ö, Ö ü Æüß ÖÖê ü ß Ã Ö Öôû Ö» µ Ö Ö Ö Ö Ã Ö æ Ö ¾Öß Ã Ö ü¾ Ö Ã Ö Ö Ó µ Ö Ö Ö Ÿ Ö Ø ú ¾ Ö Ö ¾Ö ÖÓ Ÿ Ö ß êú» µ Ö Ö ÖÓ Ÿ Ö ü êü µ Ö Ö Ó Ÿ Ö Ö»Öê» 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 ÖÖ Ö ß ÆüÖê Ô» Ö ÖÖ Ö Ï ヘ úö êü Ö ü Ã Ö ü ヘ ú ü ン µö Ö Ó Ÿ Ö Ö»Öê ヘ úß, ¾Ö ヘ ÎêúŸ Ö Ö Æü ン Ö Öê Ö Ã Ö ¾ Ö Ô Á Ö ß µö Ö Ó µ Ö Ö ヘ ú æü Ö ÖÖ ミ Ö ン Öß ヘ êú»öê» Öß üœ ヘ ú Ö Ø ヘ ú¾ö Ö Ÿ Ö Ö Ö ヘ úöæüß ³ÖÖ ミ Ö µöê ン Öê ÖÖ Æ üß Ø ヘ ú¾ö Ö ˆŒ Ÿ Ö ¾Ö ヘ ÎêúŸ µ Ö Ö Ã Ö Ö š ü ß Ø ヘ ú¾ö Ö Ÿµ Ö Ö ² Ö Ö ² Ö Ÿ Ö ŸÖã Æ üß ú Ö ê Ö Ÿ Ö ß Æ ü ß üœ ú Ö ²ÖÖôû Ö Ÿ Ö ÖÖ Æ üß ŸÖ ü, µö Ö ÖÖê ü ß Ö ß Ö µ Ö ê ÃÖ Ö Ö ¾ Ö Â ü ÃÖ» Ö ê» µ Ö Ö úöê Ö Ÿ µ Ö Ö Æ ü ß Ö Ö ê  ü ß ¾Ö µ Ö ê µö 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 ³ÖÖ Ö êü Ö ê Ö¾ Ö µ Ö ú üö Æü Ö Ö ü ÖÖ Æ üß. µö Ö ÖÖê ü ß Ö ß Ö ß ÖÏ Ÿ Ö Á Öß/Ã Ö ¾ Ö Ô Á Ö ß µö Ö Ó ÖÖ ÖÖšü ¾ Ö ン µö Ö Ó Ÿ Ö Ö»Öß ÖÆêü. Encl: One chalan form in Triplicate Ã Ö Æ ü: Ö» Ö ÖÖ Ö Ö ˆヘ ú Ö Öã ÖÖ Ÿ Öß Ö ÖÏ Ÿ Ö à Ö µ Ö ê. Yours faithfull y, Ö Ö» Ö Ö Sales Tax Officer/ ¾Ö ヘ Îúß ヘ ú ü Ö ヘ úö üß. Page 68 of 127

69 Annexure 6 PROFORMA FOR REVENUE RECOVERY CERTICICATE REVENUE RECOVERY CERTIFICATE To Collector, District Office of the S.T.O. A.C. Of S.T (Recovery), Address:- No-ACST /STO(Recovery) /RRC/RC No./TIN of dealer B dt Subject:- RRC Under Section 34 of the MVAT Act 2002 & u/s. Section 9 of the Central Sales Tax Act 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 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 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 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

70 Annexure 7 Demand notice u/s 178 /267 of the Maharashtra Land revenue Code, 1966 From No. 1 (See rule 5) No- ACST/STO- /TIN/ Rev/Recovery / B- / Dated - Address: 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

71 Annexure 8 WARRANT OF ATTACHMENT UNDER SECTION 267 (3) /180/181/OF MAHARASHTRA ACT NO XLI OF 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 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

72 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 ) Warrant of Attachment under No. REVST date ) Rule 11 of the Maharashtra Realization of Land Revenue Rule, 1967 (R.F.D No. UNF/2367 / R, date ) O R D E R (Order of Attachment Of Immovable Property) No- A.C./STO- / Recovery /4000 /S/ / TIN /Name of Division / B AC / MAH / 4000 /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

73 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 ) 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

74 Sr. No Annexure 10 INVENTORY LIST OF MOVEABLE PROPERTY TO BE ATTACHED Seal No Name of goods Date of mfg. Goods Weight/No. Of good Approx value Signature of Panch Signature of defaulter S. T. I S.T.O / A.C D.C J.C. Page 74 of 127

75 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) 2) date Page 75 of 127

76 Annexure 12 Model -Panchanama Name 1) Residing at Age Profession ) 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 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 Gist of goods / weigh Approximate value of No. Of goods good 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 AC Page 76 of 127

77 Annexure 13 Proceeding Sheet RC NO Date Gist of proceeding Page No. 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 ) 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. Then Action of attachment completed at (time ) for information & further order. Page 77 of 127

78 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, )Warrant of attachment No Date ) 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 ) vide No.B- dtd. 4) Section 192/193 of M.L.R.C 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 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

79 Schedule of Moveable /immoveable property Moveable property Description of Moveable property Make /Made No. No. of items 1) 2) 3) 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. Dated Seal of office Address of Office- A.C/S.T.O/S.T.I Date- Copy 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

80 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 ) 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 ) The Assistant Commissioner of Municipal Corporation Ward Mumbai. Page 80 of 127

81 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

82 List of Bidders Date of Auction Time of Auction Name of defaulting dealer Amt. to be recovered Annexure 16 Sr. No Name of Bidder Age Address Occupation sign. Page 82 of 127

83 Annexure 17 Bidding Statement Date of auction Time of Auction Name of defaulting dealer Amt. To be recovered Description of property Up set price Rs. Bidding Name of Bidder amount of Bid Signature of Bidder stage First 2 nd 3 rd ' ' ' Last & Hammered Bid Page 83 of 127

84 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 % 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

85 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, 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

86 Annexure 19 CERTIFCATE OF PURCHASE /SALE OF PROPERTY Auction on at ( u/s.212 of M.L.R.C 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 of purchase Sale/TIN B- Mumbai date 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

87 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

88 ANNEXURE -20 Office Of the Assistant Commissioner of Sales Tax (Recovery-1), Recovery Branch, 6-C-5, Vikrikar Bhavan, Mumbai. Tel No 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 to 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, 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, 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

89 Annexure-21 BY THE COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI Vikrikar Bhavan, Mazgaon, Mumbai , dated the 23 rd November 2006 Maharashtra Value Added Tax Act, ORDER 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. 17 th 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. Schedule Sr. No Officers with designation Powers and Duty of the Commissioner 1 (2) (3) All Senior Deputy Commissioners of (A) Section of the Maharashtra Value Added Tax Sales Tax and All Deputy Commissioners Act of Sales Tax. (1) Section 14, (2) Section 16 excluding sub-section (7) thereof. (3) Section 19 (4) Sub-Section (1) of Section 20 (5) Sub-Section (3) and (5) of Section 22, (6) Section 23 excluding sub -Section (9) there of, (7) Section 24, (8) 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

90 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) Sub clause (ii) of clause (b) of sub- section (1) (Legal Matter) Section 31 Deputy Commissioner of sales Tax.. (1) Section 86 (Adm -12 ) 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

91 Annexure- 22 C I R C U L A R Office of the Commissioner of Sales Tax, Maharashtra State, Bombay. 8th floor, Vikrikar Bhavan, Mazgaon, Mumbai No. CST/MS/REC-2/Inst-1092/B- Mumbai, date Circular No. 1 of 1992 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

92 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) When the dealer is not able to pay dues within the prescribed time due to natural calamities. ii) 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. iii) 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. iv) Where the differential dues have arisen due to the dispute about the rates of tax applicable to certain transactions. v) 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. 5. 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 al- Page 92 of 127

93 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

94 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, 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

95 Annexure- 23 Office Of the Commissioner of Sales Tax, vikrikar Bhavan,8 th Floor, Mazgaon, Mumbai TRADE CIRCULAR To, No- Sr. A.C (R&A ) 2002/7/Adm-14/ Mumbai Date 18 th April 2002 Trade Circular No. 9 T of 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.30 th October ) Circular No CST/MS/REC-2/Inst-1092/B Bombay, Dt.24 th January ) Interim Orders dated 11 th 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

96 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 State,Mumbai. ( S. S. Kshatriya ) commissioner of Sales Tax, Maharashtra No Sr. A.C (R &A ) /2002/7/Adm- 14/ mumbai dt.18 th April Trade Circular No. 9 T of 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

97 Annexure- 24 CIRCULAR No- REC -2/1292/WRO/1Bombay, Dt.29 th Feb 1992 Circular No.2 of According to G.R. No. STA-1082/244/R/S 8 dated 1 st 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 ,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 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 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

98 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 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

99 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

100 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, Mumbai- 400,032. / 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 declared that, the cases in which registration certificates are canceled before 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 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

101 Annexure 26 To, All Addl. Commissioners AC / Dy. Commissioners ( Adm ) Asstt. Commissioners (Adm ) Vikrikar Bhavan, 8 th Floor, Mazgaon, Mumbai 10. No- ADM- D-18/ Writ-off/95-96/ B Mumbai dt Sub :- To write off Sales Tax dues Ref :- 1) G.R.No. Write off-1095/ C.R.-11 / Taxation 4, Dated ) Letter of this office dated No. bearing No Adm -17/18 / Recovery / Write-off/ B 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 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 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

102 Delegation of Power :- Sr.NPost Power in general Cases ( R.C.in Power as per G.R o not can celled before and ( R.C.is can celled before asset is available ) 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 the powers in general cases are as before i.e. as per circular dated ( Suresh Salvi ) Addl. Commissioner of Sales Tax Maharashtra, Mumbai. Page 102 of 127

103 Annexure 27 Confidential No. BIF 1089 (1111) / IND.10, Industries, Energy and Labour Dept, Mantralaya, Mumbai Dated 17th October,1990. To, The Chairman and Managing Director, Industrial Development Bank of India, LDBI tower, Cuff e parade, Mumbai 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, The details of these non/fiscal concessions/relief s were outlined in this Department latter No. BIF / 1089 (1111) /IND 10, dated 7th February, 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

104 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

105 iv) 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. v) 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. 5) 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

106 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

107 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. Encl: As above. Copy to :- Yours Faithfully Sd/- ( A.H. Abhyankar ) Joint Secretary to Government. 1) Principal Secretary, Finance Department 2) 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 ) Managing Director. Maharashtra State Financial Corporation, Mumbai. 11) Managing Director, SICOM Ltd. Mumbai. 10) Select files (IND.10). Page 107 of 127

108 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) (b) (c) (d) (e) (f) (g) (h) 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. The Operating Agency and Company should spent halfyearly review reports on the progress of the Company under the approved revival programme. The Company should pay the current dues of sales- tax, electricity bills and other taxes regularly. 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. 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. 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. The Company should not declare any dividend till the repayment of outstanding dues of the State Government. 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

109 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 (g) rehabilitation package. 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

110 Annexure- 28 GOVERNMENT OF MAHARASHTRA NO.SIC -2007/(1/07) IND -10 Industries, Energy & Labour Department, Mantralaya, Mumbai Dated the 30th March 2007 TO, The Chairman and Managing Director, Industrial Development Bank of India, IDBI Tower, Cuff Parade, Mumbai 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, 1 st 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, 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, 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 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

111 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 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. copy to :- Thanking you, Yours faithfully, Sd/- ( V.S. PUNDE ) DESK OFFICER 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 Managing Director, Maharashtra State Financial Corp, Mumbai. Managing Director, SICOM LTD Mumbai. Select Files ( Ind-10). Page 111 of 127

112 ANNEXURE- 29 C I R C U L A R Office of the Commissioner of Sales Tax, Maharashtra State, Bombay. 8th floor, Vikrikar Bhavan, Mazgaon, Bombay No. MMB-1097/118/ADM-3 Bombay, dt Circular No. 24-A of 1997 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 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 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

113 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 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 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

114 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 Read :- 1) G.R. Ind, Energy and labour dept. No SUC-1088/ (899 ) /Ind-10 dated 26 March ) G.R. Ind, Energy and labour dept. No. SUC- 1096/(604) /Ind -10 dated -14 May 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 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

115 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

116 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. Yours faithfully, Dated : Signature Place: Name & Status Page 116 of 127

117 Annexure- 32 Report from other branches of dues position Sr. no. Name/R.C.no. /TIN of dealer Nature of dues (return, assessment, interest, penalty, forfeiture etc.) Period of dues Amount of dues remark ign of Head of Branch S Page 117 of 127

118 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 of dues as per returns Amount of other dues, if any No dues, except those mentioned herein above are pending as on date of issue of this certificate. Seal Dated : Signature Place: Page 118 of 127 Designation

119 Sr. No. Inward reference No. Date Received date Annexure 34 Inward Register Received from Sankalanacha no. and name Subject Outward No. Classif icatio n Remark s. Annexure 35 Outward Register Sr.No. Outward reference No. Date Send to Sankalanacha no. and name Subject Inward No. Classi Postage ficatio n Remarks Page 119 of 127

120 Annexure 36 Un Official Reference Register Sr.N o. Da te Reference by office Recei ved from Referen ce no. & Date Subject Date of refere nce, retur ned back If Subje reference ct sent another officer, name of the officer Date of refere nce receiv ed back Acknowledgement Remarks for acceptance of reference Annexure 37 Acknowledgement Register. Sr. No. Sent to whom Letter No. Signature of the receiver Page 120 of 127

121 Sr Date Name of Desig Detail the dealer nation s of and TIN. of the files office r to whom e sent Annexure 38 Movement Register. 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 Page 121 of 127

122 Annexure -39 Recovery control register of J.C./ D.C. RECEIVE NAME OF TIN/ D FROM THE B.NO. SR.NO. INW NO. DATE DT.OF REC. R.C. period DEALER NO. ORDER NO./DT. AMT. (VAT) AMT. C.S.T. AMT. Allied Act NAME OF THE OFFICER NAME OF THE S.T.I. ACTION TAKEN DT. OF PAYMENT NAME & BR. OF THE BANK DT. OF CLOSURE REMARKS Annexure -40 Recovery control register of A.C./S.T.O. RECEIVE NAME OF TIN/ D FROM THE B.NO. SR.NO. INW NO. DATE DT.OF REC. R.C. period DEALER NO. ORDER NO./DT. AMT. (VAT) AMT. C.S.T. AMT. Allied Act NAME OF THE OFFICER NAME OF THE S.T.I. ACTION TAKEN DT. OF PAYMENT NAME & BR. OF THE BANK DT. OF CLOSURE REMARKS Page 122 of 127

123 Annexure 41 instalment Register Sr. Name of the dealer and TIN. Period Arrears Details of instal ment order and date Details of instalment as per order Due date Details of recover as per order Amount Date of payment Amount Rema rks Annexure - 42 Register for notice issued u/s. 33 of the MVAT Act, Sr Name of the dealer TIN Arrear s Recove ry Registe r no. Perio d Action taken u/s. 33 of the MVAT Act, Date of issue of notice Date of servic e of notice Date of deale r calle d at offic e Date of bank Attac hed Rema rks of the Bank Remark s Page 123 of 127

124 Annexure - 43 Register for recovery action under MLRC. Sr Name of the dealer and TIN. N o. in D. B. A. & ye ar Pe Details of Details of Demand Bal rio arrears d recovery reduced anc by other e reasons am oun t Ta x pe na lty To tal A mo un t Chala n no & date Am oun t Rea son Date Dat of e of servi ce of D.N. lette r of auth ority of JAP TI date of auct ion Detai Rema ls of rks R.R. C a 5b 5c 6a 6b 7a 7b Page 124 of 127

125 Annexure - 44 Write off Register Sr Date Name of the dealer and TIN. No. & Date of Prop osal Amount to be write off Tax Penalt y Total Peri od If Obje Date Detail Remar Prop osal ction of prop s of ks Write is rema osal off retur order, nded back no. & date ned back i.e. No. Date & amou nt Page 125 of 127

126 Annexure - 45 Visit Register Date Name of Nature of visit the dealer and TIN. Departure Time Name of the S.T.I. Signature of the Officer Annexure- 46 Proforma of Register for tax clearance certificate Sr. no. Name/TIN of dealer Period of certificate Date of issue of certificate Signature of dealer Page 126 of 127

127 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, The necessary details are as under : 1. Name of the dealer R.C.NO. M.V.A.T. Act, R.C.NO.C.S.T, Act, Address of the place of business 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, Date Place Signature Name of the applicant Status Page 127 of 127