Recovery - Department Of Sales Tax by linxiaoqin

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									                 Disclaimer
1. This is a manual of procedure. It does not replace the Act,
  Rules or Notification. Any future amendment to the Act, Rules
  or Notifications may require changes in the procedure. The
  manual should be read accordingly.
2. Any   Trade   or   Departmental      Circular   issued   after   the
  publication of this manual may modify the procedure.
3. The manual is intended for the internal use of the Department.
  Nothing from the manual should be quoted in any statutory
  order, notice or intimation to the dealers or other persons.
4. Circulars issued before the 1st April 2005, contain references
  to the designations of officers as per the Bombay Sales Tax Act,
  1959. It is needless to add that these references should be
  construed as references to the corresponding designations
  under the Maharashtra Value Added Tax Act, 2002.




                        Page 1 of 127
Index

1. Objects/functions of the Branch                             4
2. Organizational structure.                                   5
2.1 Mumbai Zone                                                5
2.2 Thane Zone                                                 6
2.3 Pune Zone.                                                 7
2.4 Nagpur Zone.                                               8
3. Relevant provisions of the Act, Rules, Notifications
  and   Internal circulars.                                    9
4. Targets.                                                    14
5. Process of recovery.                                        15
6. Recovery Procedure.                                         18
6.1 Allotment of cases.                                        18
6.2 Bank and debtor’s attachment.                              18
6.3 MLRC procedure.                                            19
6.4 Grant of Instalments.                                      29
6.5 Write-off.                                                 31
6.6 Unavailable Recovery.                                      32
6.7 Recovery under Sugarcane Purchase Tax Act.                 40
6.8 Closure of Recovery Proceedings.                           40
6.9 Issue of Tax Clearance Certificate.                        41
6.10 Generation of Notices, Reminders, etc.                    41
7. Duties and Accountabilities of officers/staff in
  hierarchy and Key Performance Indicators (K.P.I.).           42
7.1 Duties and Accountabilities: -
   Joint Commissioner of Sales Tax.                       42
7.2 Duties and Accountabilities: -
   Deputy Commissioner of Sales Tax.                                44
7.3 Duties and Accountabilities: -

                               Page 2 of 127
   Assistant Commissioner of S.T./ S.T.O.                46
7.4 Duties and Accountabilities: - S.T.I.                     47
7.5 Duties and Accountabilities: - Clerk.                     48
7.6 K.P.I.: - Joint Commissioner of Sales Tax.                49
7.7 K.P.I.: - Deputy Commissioner of Sales Tax.               50
7.8 K.P.I.: - Assistant Commissioner
    of Sales Tax/ Sales Tax Officer.                     51
7.9 K.P.I.: - Sales Tax Inspector.                            52
7.10 K.P.I.: - Clerk.                                         53
8. Reporting formats.                                         54
8.1 Monthly/weekly statement.                                 54
8.2 Available Recovery.                                       55
8.3 Unavailable Recovery.                                     56
9. Control registers.                                         57
10. Inspection procedure and frequency.                       60
11. Comment on record filing system.                          60
12. Responsibilities and date for updating the manual.        61
13 Linkage: - Linkage with other branches
   i.e. Return, Business Audit, Refund Audit etc.             61
14. Annexures                                                 62




                            Page 3 of 127
1)   Objects/functions of the Branch
1.1 Objective
To recover arrears by taking recovery actions in the cases
referred to the recovery section under all Acts administered by
the department.

1.2 Functions.
1.2.1 To attach bank account of the dealer or debtors of the
 defaulters.
1.2.2 To apply the provisions of Maharashtra Land Revenue
     Code,     1966      including    issue   of   R.R.C.'s   to   other
     districts/states.
1.2.3 To levy and recover post assessment interest where ever
     applicable.
1.2.4 To write off arrears.
1.2.5 To grant instalments in the deserving cases and monitor
 the payments.
1.2.6 To launch prosecutions under MVAT Act, 2002, for willful
     non payment of taxes under section 74 (2) and 74 (3) (g).
1.2.7 To create a charge on asset of the defaulters under
     section 38 of the MVAT Act, 2002.
1.2.8 To grant tax clearance certificate to dealer.




       2) Organizational structure.

                   2.MUMBAI ZONE.
             Joint Co m m i s s i o n e r(Reco v e r y)
                             Page 4 of 127
                                  Of f i c e of the J.C.
                                        Steno - 1
                                          P.A. - 1
                                          E.O. - 1
                                         S.T.I. - 4
                                         Cler k - 11
                                          Nai k - 1
                                          Peon - 1
                Dep u t y Co m m i s s i o n e r(Reco v e r y)
 There wi l l be two D y. Co m m i s s i o n e rs under the Joint Co m m i ss i o n e r name l y
                    D.C. ( Reco ve r y- 1) and D.C. ( Reco v e r y- 2)
                                   Off i ce of the D.C.
                                            S.T.I. - 5
                                            Cler k - 5
                                             Peon -2
                Asst. Co m m i s s i o n e r(Reco v e r y) /
                  Sales Tax Of f i c e r (Recover y)
    There wi l l be three Asst. Co m m i ss i o n e r s and seven S.T.O.s under a D y.
                                  Co m m i s s i o n e r
                    i.e. A. C. ( Reco v er y) and S.T.O. ( Reco v er y)
    T w o S.T.I.s, 1 cler k, 1 peon and 1 notice server wil l assist each off ice r.

2 Organizational structure.(Mofussil)
            2.2 THANE ZONE




                                     Page 5 of 127
                         Additional Commissioner (Thane Zone, Raigad)
                         (Having Jurisdiction over Thane and Raigad Districts.)

  J.C. (Raigad)                  J.C. (Thane City)              J.C.(Thane Rural)
    (Vat Adm)                         (Vat Adm)                     (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
                         2.         Organization structure.(Mofussil)
                                                  2.3 PUNE ZONE.




                                    Additional Commissioner(Pune Zone)
                                            (Having Jurisdiction over Pune Zone)


     J.C.(Pune)           J.C.(Solapur)               J.C.(Nashik)              J.C.(Dhule)         J.C.(Kolhapur)
     (Vat Adm)             (Vat Adm)                    (Vat Adm)                (Vat Adm)            (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
                        2.Organizational structure.(Mofussil)
                                         2.4 NAGPUR ZONE.




                               Additional Commissioner Nagpur
                              (Having Jurisdiction over Nagpur Zone)

    J.C. (Nagpur)               J.C. (Amravati)               J.C. (Nanded)
                                                                                  J.C(Aurangabad)
      ( VAT ADM)                  ( VAT ADM)                   ( VAT ADM)
                                                                                       ( 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)



A l l o c a t i o n of Of f i c e rs for reco ve r y in the State
  Sr. No.            Zone       Addition          Jt. CST       Dy. CST           A.C.          STO
                                 al CST
      1          Mumbai              -               1               2             6             10
      2           Thane              -               -               2             4              4
      3              Pune            -               -               6            15             15
      4          Nagpur              -               -               4            18             16


*havin g mult i p l e funct i o ns


                                               Page 8 of 127
3. Relevant provisions of the Act, Rules,
Notifications and Circulars.
3.1 Section 20 – Short Payment
      Every dealer who has furnished a return or revised return under
section 20, but has not paid whole amt. of tax into Govt. treasury,
notice in F-213 as per R-46 is served on him requiring him to pay
the balance tax.       Please see Rule 17, 18, 19 & 20. Format in
form No. 213 is enclosed as Annexure – I.

3.2Section -29(7) – Penalty
      This section governs levy of penalty in certain instances. When
any dealer or person has failed without reasonable cause to comply
with any notice in respect of any proceedings, penalty equal to
amount of Rs. 2000/- can be imposed on him by recovery branch.
Please see Rule 39 & 90. Format of order is enclosed as Annexure –
II.

3.3 Section – 30 – Interest on delayed payments.
      If a registered dealer fails to pay the tax within the specified time
then he will be liable to pay interest in addition to tax under this
section. Please see Rule 88. Format of demand notice is enclosed as
Annexure – III.

3.4 Section -32- Payment of Tax (Instalment)
          The Commissioner may, in respect of any particular dealer or
person, and for reasons to be recorded in writing, allow him to pay
tax, penalty, interest or the sum forfeited, by instalments but the
grant of instalment to pay tax shall be without prejudice to the other
provisions of this Act including levy of penalty or interest or both.
Powers under proviso of section 32(4)(v) of the MVAT Act, 2002,

                             Page 9 of 127
have been delegated up to the level of Sales Tax officers. (See
Annexure-21) Please see Rule 45 (6). Format in form No. 417 for
instalment order is enclosed as Annexure – IV.

3.5 Section -33 – special mode of recovery
        If there is an outstanding liability of tax, interest & penalty
against a dealer, or person on whom a notice u/s 32(4) has already
been served, the Commissioner may, at any time, by notice in writing
require.
i) Any person from whom any amount of money is due, or may
become due, to the said dealer or person or
ii) Any person who holds or may subsequently hold money for or on
account of such dealer or person, to pay the taxes. Please see Rule
48 & 88. Format of notice is enclosed as Annexure – V.


3.6 Section 34- Special power of sales tax authorities for
   recovery of tax as arrears of land revenue.
        If the amount of tax, penalty, interest, amount forfeited or any
other sum, due & recoverable from any dealer or any other person by
or under the provisions of this Act, then the Commissioner shall have
and exercise all the powers and perform all the duties of the
Commissioner under MLRC, 1966.
Special powers of Sales Tax authorities for recovery of tax as
arrears of Land Revenue:
 Sr. No.     Designation                      Powers delegated
    1       Commissioner     All powers of Commissioner under MLRC 1966
    2       Additional CST   All powers of Additional Commissioner under
                             MLRC 1966
    3       Joint CST        All powers of Collector under MLRC 1966
    4       Sr. D.C./D.C.    All powers of Dy./Asst. Collector under MLRC
                             1966 (except powers of confirmation of sale
                             and arrest and confinement)
    5       A.C./STO         All powers of Tahsildar under MLRC 1966
                             Page 10 of 127
 Sr. No.   Designation                      Powers delegated
                          (except powers of confirmation of sale and
                          arrest and confinement)


3.8 Section 36- Continuation & Validation of certain recovery
proceedings.
       If the demand of tax, interest, penalty etc. has been enhanced
in the appeal, then the Commissioner has to serve a fresh notice on
the dealer. If the demand is reduced he need not serve the notice but
he has to send intimation (Sub section – 1 of section 36) and if
there is no change, he need not serve any notice or intimation (Sub
Section – (2) of section 36)


3.9 Section 37- Liability under this Act to be the first charge.
     Notwithstanding anything contained in any contract to the
contrary, but subject to any provision regarding creation of first
charge in any Central Act for the time being in force, any amount of
tax, penalty, interest, sum forfeited, fine or any other sum, payable by
a dealer or any other person under this Act, shall be the first charge
on the property of the dealer, or as the case may be, person.


3.10 Section 38- Transfer to defraud revenue.
     (1) Where, during the pendency of any proceedings under this
Act or after the completion thereof, the Commissioner has reason to
believe that the liability of the dealer to pay tax or any other sum
payable under this Act, is likely to be in excess of rupees twenty-five
thousand and the dealer, creates a charge, or parts with the
possession by any mode of transfer whatsoever, including sale,
mortgage, gift, or exchange of any of the assets of his business valued
at rupees ten thousand or more in favour of any other person with
intent to defraud revenue, then, notwithstanding anything contained

                           Page 11 of 127
in any Act or contract to the contrary such charge or transfer shall
be void as against any claim in respect of any tax or other sum
payable by the dealer as a result of the completion of such
proceedings or otherwise:
   Provided that, such charge or transfer shall not be void if made for
adequate consideration and without notice of the pendency of the
proceeding or of the liability to pay any sum on completion of any
proceedings.
   (2) Where any person liable to pay tax or other sum payable under
this Act has, during the pendency of any proceeding under this Act or
after completion thereof, created a charge on or parted with
possession by any mode of transfer including sale, mortgage, gift, or
exchange of any of his assets in favour of any other person and the
Commissioner is of the opinion that such charge of transfer becomes
void under sub-section (1), then the Commissioner shall issue a notice
and hold enquiry and decide whether the charge or transfer become
void under sub-section (1).
   (3) If, after holding such enquiry the Commissioner is satisfied
that the charge or transfer is void, he shall make an order declaring
such charge or transfer to be void for the purpose of this Act.


3.11 Section 43 – Applicability of all the provisions of this Act
   or any earlier law to person liable to pay tax under this Act.
      Any amount payable under this Act or any earlier law by any
dealer or person or any other person liable for the payment under
section 44 of the MVAT Act, 2002, is recoverable under all the
relevant provision of this Act or the earlier law.


3.12 Section 44- Special provision regarding liability to pay tax
in certain cases.
     i) Where a dealer dies and business is discontinued his legal
                            Page 12 of 127
representative or any person becomes liable to pay any amount due.
     ii) If HUF is partitioned then each member shall jointly and
severally be liable to pay amount due.
  iii) If the dealer transfers or dispose off his business or effect any
change in ownership then the dealer or the person succeeding, shall
jointly and severally be liable to pay the amount due.


3.13 Section -74- Offences & Penalties.
74(2) Whoever willfully attempts in any manner whatsoever to evade
any tax leviable under this Act or payment of any tax, penalty or
interest under this Act, shall, on conviction, be punished with
rigorous imprisonment which shall not be less than 3 Months but
which may extent to 1 year and with fine.
74(3) (g) Whoever fails, without sufficient cause, to pay the tax
deductible at source or to deduct at source such tax, or fails without
sufficient cause to obtain the sales tax deduction account number or
fails without sufficient cause to file a return as required under the
provisions of Sec.31.
MLRC Section 183 & 184
These Sections provides arrest and imprisonment of the defaulters
under the MLRC Act, 1966.




                           Page 13 of 127
  4. TARGETS
4.1 Sales Tax Inspector: - A target of closure of 10 cases is fixed for
  each sales tax inspector for a month/ follow up of 30 recovery cases
  per month which should includes 50% of oldest and 50% of biggest
  cases pertaining to his charge.


4.2 Assistant Commissioner /Sales Tax Officer: - As quoted above,
  if two sales Tax inspectors are appointed under the Assistant
  Commissioner       or   Sales    Tax    Officer   then   target   of   Assistant
  Commissioner/Sales Tax Officer is set at 20 recovery cases for a
  month/follow up of 60 recovery cases per month.


4.3 Deputy Commissioner:- Target of a Deputy Commissioner will be
  set accordingly.


4.4 Available recovery:- Target of available recovery should be 100%.

4.5 Review of target:- The target will be reviewed on quarterly basis,
  based on the cases received in recovery branch.


  5. Process of recovery

     5.1 Generation of recovery : - Action of recovery is initiated in
     following circumstances:-

     5.2 Short payment in Return: - Dealer files returns in the return
     branch. In return, dealer provides details of turnover; taxes to be
     paid, taxes paid along with return and balance taxes payable. In
     the case where taxes are shown payable but are not paid, return
     branch officer issues a notice u/s. 20 of the MVAT Act, 2002
                                  Page 14 of 127
 (Annexure I) and demand is generated.
 5.3 Statutory orders: - Similarly, when the assessing officer
 passes an assessment order demand is raised. He issues a demand
 notice, directing dealer to pay the amount shown in demand notice
 within thirty days of receipt of demand notice. If these dues are
 not paid by the dealer within time limit and if the dealer does not
 prefer an appeal challenging the assessment order, then arrears
 are created.


 5.4 Arrears from Return Branch, Business Audit Branch and
 other branches: - Arrears from Return Branch, Business Audit
 Branch and other branches where demand is created are to be
 received after sixty days from service of the demand notice/form
 no. 213 by the officer of the respective branch. Up to sixty days
 the officer of the respective branch should take actions to recover
 the dues by way of attachment, i.e. bank attachment, debtor
 attachment etc. After sixty days concerned branch should send
 recovery papers to recovery branch.
5.5 Information to be received from Branch:- Various branches
  have to send information along with recovery papers as follows;



Sr.No.     Name of                 Nature of Information
           Branch
         Return        Demand notice, all addresses, all
   1     Branch        phone/mobile numbers, bank details, PAN,
                       assets details, etc.
         Business     Demand notice, all addresses, all
   2     Audit Branch phone/mobile numbers, bank details, PAN,
                      assets details, etc.
         Refund        Demand notice, all addresses, all
   3     Branch        phone/mobile numbers, bank details, PAN,
                       assets details, etc.

                         Page 15 of 127
5.6 Arrears from Enforcement Branch & L.T.U.: - Enforcement
   Branch & L.T.U. have to do the recovery including MLRC recovery
   on their own.


5.7 Disposal of cases: - The cases so obtained are distributed
category wise among various Officers in the Recovery branch. As per
the provisions of Act, by exercising appropriate method, arrears are
to be recovered. Post assessment interest is also to be levied
wherever necessary. Case is closed after proof of payment of
recovery including interest payment, is obtained from dealer. The
fact of closure is to be communicated to the branch, from whom
arrears were received.


5.8 Information to be sent to the branch:- Recovery branch have
   to send information along with recovery papers as follows;



  Sr.No. Information to be sent            Nature of Information
                  to
           (Name of Branch)
     1    Return Branch               Recovery Report
     2    Business Audit Branch       Recovery Report
     3    Refund Branch               Recovery Report




                          Page 16 of 127
6. Recovery Procedure
6.1 Allotment of cases: - When case is obtained from the return
  branch or any other branch, the case is registered in the Inward
  Register (See Annexure-33) maintained by the Joint commissioner.
  Reference number is generated and then the case is forwarded to the
  Deputy Commissioner and further, as per the convenience and work
  load of the respective officer, for recovery action. The reference
  number will include reference number of the concerned branch, from
  where the case is received, followed by the serial number in the
  Inward register of J.C. (recovery). Assistant Commissioners of Sales
  Tax & STO’s are empowered to initiate recovery actions and get
  arrears recovered. The concerned clerk of the officer shall take entry
  of the cases in the register maintained by the officer. ( Annexure-33)


  6. Bank and debtors Attachment: -After the cases are entered by
    the clerk in the entry register, cases are to be distributed among
    the Sales Tax Inspector by rotation, for recovery, by recovery
    officer. STI should contact all the defaulters on phone and obtain
    information regarding payment of taxes, including name of the
    bank, branch, and date of payment. If the dealer has not paid the
    taxes then action of Bank attachment (See Annexure 5) should be
    initiated and all bank accounts should be attached. If this action
    fails, then officer as well as STI should visit the POB of the dealer.
    They should collect the information of dealer’s current debtors and
    assets and serve a notice u/s.33 of the MVAT Act, 2002 on all
    debtors. (See Annexure 5). If the arrears are still not recovered,
    then action under MLRC should be initiated.




                             Page 17 of 127
6.2MLRC procedure is described as under.
       Maharashtra MLRC code is in operation since 1966. First of all,
  the Recovery Officer has to issue a Revenue Recovery Certificate (Pl
  see Annexure-6) to himself.           Thereby the Recovery Officer
  empowers himself to initiate action under MLRC. Immediately,
  thereafter, demand notice in form no. 1 (Pl see Annexure-7) is to be
  issued to defaulting dealer. Demand notice can be served on salaried
  servants, manager or any responsible person, if the dealer is not
  available. If the demand notice is not accepted by the dealer or the
  dealer refuses to accept the notice or nobody is available to accept
  the demand notice then demand notice can be pasted on given
  address, in presence of two witnesses. For Mumbai city limit, notice
  is required to be issued u/s. 267 of the MLRC, 1966 and under this
  section notice period of 20 days is given to clear the dues. For other
  than Mumbai city limit (including Mumbai Suburbs), notice           is
  required to be issued u/s. 178 of the MLRC, 1966 and under this
  section notice period of 10 days are given to clear the dues. After
  completion of the Notice period, if dealer fails to clear the dues, a
  warrant of attachment is required to be issued by the recovery officer
  in the name of sales tax inspector working under him. (Pl see
  Annexure-8) u/s. 180/181 of code in case of movable/immovable
  property respectively. Fee of warrant of attachment is as under:
            Amount to be attached            Fee (in Rs)
            Less than Rs. 5                  .50
            Rs. 5 to Rs. 10                  1.00
            Rs. 10 to Rs. 15                 1.50
            Rs. 15 to Rs. 20                 2.00
            Rs. 20 to Rs. 25                 2.50
            Rs. 25 to Rs. 30                 3.00
            Rs. 30 to Rs. 35                 3.50
            Rs. 35 to Rs. 40                 4.00
            Rs. 40 to Rs. 45                 4.50

                            Page 18 of 127
          Rs. 45 to Rs. 50                    5.00
          Rs. 50 to Rs. 60                    6.00
          Rs. 60 to Rs. 80                    7.50
          Rs. 80 to Rs. 100                   9.00
          More than Rs. 100                   10.00

     The sales tax inspector executes the warrant of attachment. He
visits the place of business/shop/factory/godown, etc as well as place
of residence of the dealer (if it is a proprietary or partnership
concern) for the purpose of execution of warrant of attachment. The
visit should be made after collecting the necessary information from
office record including online access of all branches.


6.3.1CARE TO BE TAKEN AT THE TIME OF ATTACHMENT OF
PLANT & MACHINERY AND OTHER ASSET:

      The Recovery Officer should refer to the assessment record
available in his office. He should draw the list of machinery and other
movable assets from the Balance Sheet of the defaulting dealer. In
number of cases, the purchase invoices of plant & machinery as well
as other movable assets are available in the assessment record,
therefore the Recovery Officer should note the following contents
which shall be useful to the S.T.I for the attachment purchase ;

   (1)     Date of purchase of machinery;
  (2) Invoice No. & Date
  (3) Name of the machinery
  (4) Model No. Make No. etc.
  (5) Date of manufacture
  (6) No. of years the machinery is in use
  (7) Rate of depreciation
  (8) Production capacity of the machinery
     Note:- The auction shall not permit the attachment and sale of
                             Page 19 of 127
the following, namely.
(i) The necessary wearing apparel, cooking vessels, beds and bedding
of the defaulter, his usage, cannot be parted with by any woman.
(ii) Tools of artisans and, if the defaulter is an agriculturists, his
implements of husbandry, except an implement driven by mechanical
power and such cattle and seed as may, in the opinion of the
collector, be necessary to enable him to earn his livelihood as such
and also such portion of the agricultural produce as in the opinion of
the collector is necessary for the purpose of providing, until the next
harvest, for the due cultivation of the land and for the support of the
holder and his family.
(iii) Articles set aside exclusively for the use of religious endowments.
(iv) Houses and other buildings (with the materials and sites thereof
and the land immediately appurtenant thereto and necessary for their
enjoyment) belonging to an agriculturist and occupied by him.


6.3.2 ATTACHMENT OF IMMOVEABLE PROPERTY;
            Immovable property is Land, building, flat or machinery
embedded to the earth. In the case of machinery referred to the
above, the part procedure should be as detailed above, however, in
the case of Land, Building or Flat following details should be brought
on the record which can be available in R.C Record or assessment
record.
             If the immovable property is possessed under lease
agreement or tenancy agreement then copy of such should be
obtained and attached. If agreement copy is not available then on the
basis of Rent receipt lease/tenancy rights should be attached.
   1) City Survey No --------------------------
   2) Total Area ---------------------------------
   3) Area under construction ------------- sq. fts/ mtrs.
   4) Date of construction ------------------
                                  Page 20 of 127
   5) Total No. of rooms and their area------------ room --------   sq. fts/
     mtrs.
   6) Market value as per the ready reckoner issued by concerned
     government authority for that particular year.
     While executing the attachment of immovable property the
Recovery Officer should issue order u/r. 11 or Maharashtra
realization   of Land Revenue Rules, 1967 (R & W.D.             No. UNE
/2363/R. date. 31 .5.1968) in form No. 4 Model Format (See
annexure –9).

     The S.T.I shows the warrant of attachment to the defaulting
dealer and inquires whether the outstanding dues are paid or not. If
the dues are not paid then, the S.T.I proceeds to attach the moveable
property of the dealer.

6.3.3 Step for attachment of moveable property.
1. STI should call two panchas, he should tell them provisions under
the Act, importance of the Act and request them to cooperate in
attachment. If panchas are not available, help from local police
station can be availed.

2. The S.T.I should draw inventory of attachable property before
Panchas (See annexure-10). The S.T.I. should put the approximate
sales price of every item considering market value and date of
purchase of the item. He should affix paper sheet on all attachable
property. This paper sheet should bear Recovery Officer’s seal,
stamp, and serial number of the inventory drawn before panchas and
signature with date.
3. The S.T.I should take an undertaking from the defaulting dealer
/or the person present at the time of attachment on behalf of the
dealer, that he will not dispose off attached movable goods under seal
by sale, etc. before two witnesses as per the model undertaking (See
                            Page 21 of 127
annexure- 11)


4. The S.T.I will draw the PANCHANAMA            (SEE PANCHANAMA
FORM AS ANNEXURE - 12 ) The panchanama shall be preferably “
hand written “ and in Marathi and a model panchanama annexed
hereto should be used as a guide line.


      After completion of attachment of moveable goods, the proper
entries are required to be brought on record i.e. proceeding sheet for
submission of report to the Recovery Officer (Annexure – 13).


6.3.4 PREPARATION OF AUCTION PROCLAMATION NOTICE :


  (a) On receipt of S.T.I attachment report,     if    any     claimant
lodges claim as to property attached quasi judicial proceedings are to
held & claim is to be decided, either in favour or otherwise (S. 218)
by the recovery officer. If there is no claim, property is to be put for
sale. The Recovery officer shall prepare Proclamation notice in form
No. 6 u/r 12 (2) (b) of Maharashtra Realization of Land revenue
Rules 1967 (as per Auction Proclamation Notice Form) u/s. 192 of
the Code. This is a proclamation and a written notice of sales of
restrained, moveable property under attachment.
           In case of immovable property Auction Proclamation
notice is in form 7 u/r 12 (2) (c ). From 6 & From 7 should be
drawn separately. (See annexure-14). This notice contains date &
time of auction.


  (b) The Proclamation of auction note is required to be approved by
the Joint Commissioner of Sales Tax.


 (c) The Recovery Officer should, further forward this proclamation
                           Page 22 of 127
of Notice of auction to the Govt. Printing Press situated at Charni
road, Mumbai for printing with the request to arrange at least 100
copies for circulation at the place of auction. The auction sale shall
not take place earlier than 30 days for immovable property & 7 days
for movable property from the date of publication of notice. Copies of
notice should be distributed in the premises where auction is to be
conducted before three/four days of auction. This will attract more
bidders to auction.


 (d)   This proclamation is required to be forwarded to Deputy
   Commissioner of Sales Tax (P.R.O.) Mazgaon, Mumbai for
   advertisement in local newspaper                with   request to forward
   advertisement bill. This bill is to be included in “upset price”. In
   case of moffusil area, this action should be taken under the
   guidance of concerned Joint Commissioner.


 (e) While drafting the Terms and Conditions of auction, due care is
required to be taken to fix the up-set price of each attached moveable
property, as well as immovable property.(Annexure–15).


6.3.5 POINTS FOR FIXING UP – SET PRICE:


1. Actual purchase price and date of purchase of movable property
  should be brought on record.
2. Suitable percentage of depreciation shall be considered to decide
  up-set price of movable property.
3. In case of immovable property valuation report is required to be
  obtained from competent authority. Officer shall refer the book
  issued by town planning authority, generally issued by D.I.G
  stamp, Maharashtra State.
4. Expenses   –   incurred    from    date    of    attachment   and   up   to
                             Page 23 of 127
      proclamation of auction i.e. advertisement expenses, etc. are to be
      added in upset price suitably. This process requires at least two
      month up to the date of auction.


6.3.6 ON THE DAY OF AUCTION :


(1)The Recovery officer along with Inspector should remain present
      on the date of Auction minimum one hour before the time of
      auction at the auction place with the Recovery file. Recovery
      Officer should take care to start the auction process at given time
      in the notice. He should take following steps to conduct Auction.
(i)       He should take the name, address, occupation         and age of
person present at the place of Auction being the prospective bidder
(As per List of Bidder)(Annexure – 16) .
(ii)He should read out the term and condition of auction and bring
      the same on record by taking signature of bidders present. He
      should read out the up-set price of assets (etc) put for auction.
(iii)If the defaulting dealer takes objection for the upset price, the
      same should be brought on the record with proper explanation of
      defaulter and if explanation is found in order that auction price is
      less etc. then by putting the reason on record he should postpone
      the auction proceeding u/s 195 of M.L.R.C. 1966. If no objection
      on upset price is raised, the defaulter’s signature should be taken
      on the proceeding.
(iv)The bidding starts by purchasing bidders present one by one. The
      Recovery Officer should note down each bidding. (as per Bidding
      statement, see Annexure – 17).
(v)     The final bid should be hammered three times at every asset
      auction. After completion of each bid the Recovery officer should
      bring the details of bidding on the proceeding sheet.
(vi)After completion of bidding the Recovery officer takes the
                              Page 24 of 127
  undertaking from the defaulter dealer and hands over all bided
  assets to the defaulting dealer as a custodian of the same.
(vii)The Recovery officer should immediately receive 25 % amount of
  every final bid in cash and pass on receipt to the successful bidder.
(viii) The recovery officer should draw the Panchnama giving auction
  detail and then close the proceeding for the day.


6.3.5 Submission of report for confirmation of Auction.


             The recovery officer should submit the detailed report
along with the proceeding of auction to his next higher authority for
recommendation / approval. This said report should be forwarded to
the   next    higher   authority   for   confirmation   of   auction   with
recommendation.


6.3.6 Confirmation of auction.
        The confirmation of auction should be done by the Joint
Commissioner of Sales Tax in the following way:


   (a) The confirming Authority should, verify the auction procedure
and if found in order he shall fix the hearing to confirm auction. He
should issue the letters to the bidders present at the date of auction,
the defaulting dealer and any other Authority which may be related
to the auctioned asset, such as M.I.D.C., Bank, etc.


  (b) On the date of hearing the confirming authority should bring on
the record, any objection raised by persons concerned, and if no
objection is raised by anybody, same should be brought on the
record. The confirming Authority should pass the confirmation Order
under section 38 (b) read with section 208 of M.L.R.C, 1966 within
30 days in case of immovable assets and 7 days in case of movable
                            Page 25 of 127
assets. (See annexure – 18). The copy of said order should be served
on the defaulting dealer and another copy should be displayed on
notice board.


     The Confirming Authority in his confirmation order should
direct the Recovery officer as well as the Purchasing bidder to pay
balance 75 % of the bid amount in cash or D.D, within 15 days from
the date of receipt of the confirming order or within two months from
the date of purchase i.e. date of auction and if the said amount is not
paid within prescribed date, then amount paid should be forfeited u/s
203 of M.L.R.C., 1966 and auction proceeding shall be initiated
again.


6.3.7 AFTER CONFIRMATION OF AUCTION SALE:
          On receiving the confirmation order, the Recovery Officer
should recover the amount in cash or D.D. within 15 days from the
confirmation order or within two months from the date of auction
sale and report the same to the confirming Authority through his
immediate    higher authority. If    the due date falls on Sunday or
Public Holiday then amount should be paid on next working day. The
net amount of sales proceeds after defraying expenses of publicity,
process, etc. are to be appropriated & credited to Government
Treasury. After approval of confirming Authority, the Recovery
Officer should pass on receipt / Certificate of purchases u/s 212 of
M.L.R.C. 1966 and hand over peaceful possession of the auctioned
asset (see annexure – 19). After handing over possession of asset/s,
liability of payment of any kind of taxes, duties is of the purchaser. In
order to transfer the title of asset in the name of purchaser the order
of confirmation should be sent to concerned authority.(i.e. to
Tahsildar/Talathi in order to make pher phar in 7/12 format)
     If auction can not be held on the date mentioned in notice, then
                           Page 26 of 127
auction can be postponed with the approval of appropriate authority.
If auction is required to be postponed beyond 30 days then NOC of
the defaulter is necessary. If defaulter is not ready to give NOC then
as per section 195 auction should be initiated from the start.
     Auction should not be taken on the day of public holidays or
other weekly holidays. Auction should start between sunrise &
sunset.
     Sale can be held if minimum two bidders participate. However if
there are two or more bidders then care is to be taken that there is
no collusion or formation of syndicate of bidders.
     It will be the discretion of confirming officer to confirm the sale
although the highest bid derived at the sale is slightly less than
valuation. The confirming officer should examine whether there is
possibility of deriving better or higher bid if a fresh auction is held
and whether it would be worthwhile to spend time & energy plus the
expenditure on publication of the fresh notice in the Government
Gazette.
      During the statutory period in respect of confirmation of sale,
in case the defaulter pays equivalent or more than the highest bid, it
would be expedient to set aside the sale because the attached
property will still be available to proceed against.
            While handing over peaceful possession, Panchnama is
required to be drawn as well as receipt from the purchasing bidder is
required to be brought on the record.

6.3.8 Purchase on nominal bid u/s. 220 of Code: This provision is
applicable to the entire State of Maharashtra & can be availed in
respect of movable as well as immovable properties. When there is no
bidder or where bids are inadequate or nominal, property is sold on
nominal bid. In such cases nominal bid of Rs. 1/- is to be offered on
behalf of the State Government.
                           Page 27 of 127
  6.3.10 Powers of Recovery officer: - Recovery officer can issue
  summons u/s 14 of MVAT Act, 2002 (See annexure–20) for
  requiring personal attendance of defaulters and those who owes
  money to the defaulter or any person who knows details of property,
  whereabouts of the defaulter or any other person relating to the
  proceedings under the Act. If any person fails to attend without
  reasonable cause then action under CRPC Act may be initiated in
  suitable cases i.e.        issue of bailable arrest warrant against              the
  defaulter or the person. Sections 183 & 184 of MLRC, 1966 provides
  arrest and imprisonment of the defaulters.


6.4 Grant of instalments: - Grant of instalments is one of the
   jobs assigned to the Recovery branch. Powers under proviso of
   section 32(4)(v) of the MVAT Act, 2002, have been delegated up
   to the level of Sales Tax Officer vide order dated 23rd November,
   2006.(One of the order No. SR.D.C.(A&R)PWR/1006/3/Adm-3, for
   delegation of powers to all Sr. Dy. Commissioners and Dy.
   Commissioners        is     given   in   annexure-21.           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
     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 applica-
tions. The Instalment Granting Officer, hereinafter called IGO, while
considering the said applications will see that in granting the instal-
ment 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 recov-
ery target of his own charge/range, for which he will be held respon-
sible in case of failure to reach the same. The proforma of order sanc-
tioning instalments is as per Annexure- 4.
     The instalment application should be accompanied by following
documents.
1. Copy of return/ A.O. for which instalment is sought.
2. Up to date debtors list.
3. Reasons for instalment such as natural calamities, disallowances of
claims.


Monitory Limits:
Mumbai:
          Designation of Officer                    Amount (In Rs.)
   Additional Commissioner of Sales            50,00,001/- & above
   Tax
   Joint Commissioner of Sales Tax             10,00,001/- to 50,00,000/-
   Deputy Commissioner of Sales Tax Up to rupees 10,00,000/-


Mofussil:
          Designation of Officer                    Amount (In Rs.)
   Additional Commissioner of Sales            50,00,001/- & above
   Tax
   Joint Commissioner of Sales Tax             10,00,001/- to 50,00,000/-
                              Page 29 of 127
             Designation of Officer                  Amount (In Rs.)
     Deputy Commissioner of Sales Tax           5,00,001/- to 10,00,000/-
     Asst. Commissioner of Sales Tax            1,00,001/- to 5,00,000/-
     Sales Tax Officer                          Up 1,00,000/-




6.5 Write off: - This is last job to be done by the recovery officer,
    after all the efforts are made for recovery of dues. The monetary
    limits for write off of dues are governed by circular No. 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         Power in general Cases          Power as per G.R
No               ( R.C. is not canceled before (R.C. is canceled before
                 1.7.81 and asset is available ) 1.7.81 and no asset is
                                                 available )

 1 C.S.T         Rs. 50,000 /- to Rs.1,00,000/- All powers

 2 Additional Rs.30,000/- to Rs.50,000/-           All Powers
   C.S.T
 3 J.C.          Rs.10,000/- to Rs.30,000/-   Rs.50,001/-           to
                 (for each assessment order ) Rs.1,00,000/- (For each
                                              assessment order )
 4 D.C.          Up to Rs.10,000/-            Up to Rs.50,000/- (For
                 (for each assessment order) each assessment order)



          Care to be taken while submitting the write off proposal.
  1. Recovery is not pending due to the negligence on the part of the
  Recovery Officer/ Assessment Officer.

                               Page 30 of 127
2. Defaulter does not possess any movable or immovable asset should
be certified by the concerned officer.
3. Police enquiry have been conducted where dues are exceeding Rs.
10,000/-. Police report is not necessary in the case where dues are
less than Rs. 10,000/- as per the memorandum dated 1/10/1985,
No.STA-1085/271/RES-10.
4. Certificate should be given that, the defaulter dealer has not
started new business any where in the state under new registration.
5. All the necessary documents are verified and scrutinized.
6.     The   write   off   proposal    should   be   approved   by   the
D.C./J.C./Additional CST.
7. After following the above formalities completed proposal should be
submitted to concerned immediate higher authority.
     The entire write off proposals are to be entered in a write off
register, as shown in annexure 43.




6.6Unavailable Recovery: - Unavailable recovery is the
     recovery which is not available for recovery action. The unavailable
     recovery may be classified as follows.
6.6.1 Stay by DC(Appeal)/JC(Appeal)/MSTT:- When dealer prefers
an appeal before DC(Appeal)/JC(Appeal)/MSTT/or any appropriate
appellate authority, against any statutory order passed by an
authority, raising any demand and if the appellate authority passes
stay order against the order, then the recovery is stayed. The
Recovery Officer should not stop recovery actions till he gets copy of
stay order from the appellate authority. The recovery amount as per
row no. 9 in form no. 311, should be treated as "available for
recovery".( See enclosure of form no. 311 as an Annexure 47)
6.6.2 Stayed by courts:- When dealer prefers an appeal before

                             Page 31 of 127
court and if the court passes stay order against the order, then the
recovery is stayed. The Recovery Officer should not stop recovery
actions till he gets copy of stay order from the court.
6.6.3 R.R.C.:- In case of RRC, there are two categories of RRC, one
is within state and another is out of state.
RRC within state: - In this case the Recovery Officer has to issue
RRC to himself as seen in above paragraph. If the dealer is
possessing asset in another district then RRC is required to be sent to
the Recovery Officer of other district. The format of RRC is given
at annexure-6.
RRC outside state: - If the dealer possesses asset outside the State
of Maharashtra, then proposal for RRC is required to be sent to the
Recovery Officer of other state under the Revenue Recovery Act 1890
through Joint Commissioner.
6.6.4 Dealer not traceable: - When dealer doesn’t exist at all the
known places i.e. place of business, place of residence, any other
place last known to department then dealer is said to be not
traceable. In these circumstances all possible efforts should be made
to trace out the dealer. In order to trace out the dealer his bank
details should be checked inquiries to be conducted with introducer
of the bank account. If dealer has sold the property and shifted to
any another place, then agreement of sale shall be obtained, from the
person who has purchased it.         Inquiry should be conducted with
registration branch as to whether dealer has obtained new TIN on
same PAN. Case shall be given to Police for further action and police
report shall be obtained. In the mean time Registration Authority
should be informed to initiate cancellation of TIN certificate.
6.6.5 Official Liquidator: - The official liquidator is appointed by
the court. The Recovery Officer shall not stop his recovery actions till
the officer gets the copy of court order. He should file debt affidavit
along with assessment order and demand notice to the liquidator. He
                            Page 32 of 127
should obtain the acceptance of claim with claim number. As and
when investigation by official liquidator completes, amount may be
recovered in certain amount of percentage. Therefore it is utmost
necessary to assess such defaulting dealer for concerned periods & to
raise statutory demand immediately & to communicate the same to
official liquidator. Detail note will be inserted at the time of next
update.


6.6.6 Court receiver: - A person appointed by a court to administer
the property of a bankrupt or insane person or property under
litigation is called as Court Receiver. The Recovery officer should
lodge all the claims before the court receiver. The Recovery Officer
shall not stop his recovery actions till the officer gets the copy of
plaint.


6.6.7 Due date not over as per demand notice under MVAT Act
2002, MLRC & allied acts:- When statutory order is passed
demand notice is served, raising demand, to pay dues, if any. Such
demand notice permits some time limit to pay the dues, this period is
called as due date not over. The Recovery Officer should start his
recovery actions as soon as due date is over, if dealer has not paid
the dues.


6.6.8 Stay by Government:- In some cases government stays
recovery proceedings. The Recovery Officer should act as per
instruction received from higher authority in such cases.


6.6.9 Recovery stayed u/s. 23(8) proviso /24(1) second proviso
/u/s. 25(3) of MVAT:- In some cases recovery is stayed u/s. 23(8)
proviso /24(1) second proviso /u/s. 25(3) of MVAT. The Recovery
Officer should not initiate     the recovery proceedings until the
                          Page 33 of 127
decision by appropriate forum.


6.6.10 Insolvency: - In some cases dealer becomes insolvent. The
Recovery Officer should not stop his recovery actions until he gets
insolvency order from the court. Detail note will be inserted at the
time of next update.


6.6.11 Debt Recovery Tribunal: - In some cases dealer prefers an
appeal before Debt Recovery Tribunal (DRT) against the recovery of
dues. The Recovery Officer should not stop his recovery actions until
he gets stay order from the DRT. Detail note will be inserted at the
time of next update.


6.6.12 BIFR/SICK UNIT: - The unit is not said to be sick until it is
declared to be so by BIFR. BIFR meaning Board for Industrial
Financial Reconstruction is constituted under the SICA Act (Sick
Industrial Companies {Special Provisions} Act, 1985). Until Recovery
Officer does not posses a copy of order passed by BIFR specifying
where in that the company is sick and the order is against the
recovery of sales tax dues the Recovery Officer shall not stop his
recovery actions.


6.6.13 Procedure under BIFR: On receipt of reference, Registrar
of B.I.F.R. on scrutiny, if it is found to be in order, registers & assigns
serial number & submits it to the Chairman for further proceedings.
Thereafter the Board may determine the measures which shall be
adopted with respect to the company u/s 15 of the SICA. The B.I.F.R.
may make such inquiry as it may deem fit for determining whether
any Industrial Company has become the Sick Industrial Company. If
the B.I.F.R. Deemed fit that the company has become a Sick
Industrial Unit then it may make an order to that effect and declare a
                            Page 34 of 127
cut off date. It may also further order an inquiry as to how the
rehabilitation of the Sick Company is to be effected. After completion
of the inquiry the Board shall pass an order as to how rehabilitation
of the Sick Company is to be done. Once the Company is registered
as a Sick Industrial Company, protection is available from all legal
proceedings etc. against the Company u/s 22(1).
     Once the dealer has intimated that he is registered with the
BIFR as Sick Industrial Company, a letter along with the registration
number & copy of proceedings of BIFR be obtained from the dealer.
The dealer is required to furnish an application in prescribed form to
the Board to register him as a Sick Industrial Unit. The copy of the
said application may also be obtained and it is to be seen that
whether correct arrears of sales tax and allied Acts administered by
the department have been communicated by the dealer to the BIFR.
If no correct dues position has been mentioned in the prescribed
application, the same may be communicated to the Board in writing.
The office address of the Board is as under:
22nd floor, Kalahari Vyapar Bhavan,
1, Tolstoy Marg, New Delhi-110001. Fax no. 011-3701211.
The Board is functioning as a Court. Therefore it will not reply to any
correspondence made with it.
     The   Board   is   having   its   meeting   from   time   to   time.
Representative of Industrial unit & also of financial institutions/banks
which have provided loans to said unit attend said meeting. Board
asks one of the financial institutions/banks to prepare rehabilitation
scheme as an operating agency. The summery records of the
proceedings of the meetings/hearing are recorded. Summery record
of the proceedings may also be obtained from the dealer. For
obtaining summary record proceedings an application can also be
made directly to the Board under regulation 38(5).
     The Board does not take on its own any cognizance regarding
                           Page 35 of 127
payment of sales tax dues. Therefore the assessing authority can
apply u/s 13(2) of SICA requesting it to make a party to the
proceedings as it is an interested party as considerable amount is due
& payable by the Sick Company. If the Board thinks fit, it may make
the Department party to the proceedings. The proceedings can be
attended by representative also.
     Office of the BIFR being located at Delhi it is not possible for
the assessing authority to attend the meeting, therefore, after getting
sanction from the Law & Judiciary Department through the Joint
Commissioner of Sales Tax (Legal), Private Council stationed at New
Delhi, can be engaged so that he can attend the matter easily from
time to time and pursue the claim of sales tax department.
     As per the provisions of Section 22 of the SICA the dealer is
having protection from any coercive recovery action against the
dealer till the finalization of rehabilitation scheme. However, once
the rehabilitation scheme is sanctioned the recovery of arrears up to
the cut off date can be made as per the directions in the scheme and
after cut off date the recovery can be made as per the normal dealer.
During the pendency of the inquiry before the Board, recovery can
also be made with the consent of the Board. For that purpose an
application in 4 copies is required to be sent to the Board giving all
details of the arrears and whether the arrears are out of collected tax
or otherwise.
     The matter of persuasion of BIFR cases is entrusted to the
Secretary, Industry Department, Mantralaya, Mumbai-32. Up to date
position of the BIFR cases are maintained by them.
     As per Letter of Desk officer of Industries department No. BIF-
1089(1111)/IND-10, dated 17.10.1990 (Please see annexure
no.27) State Government floated a standard Package of Relief/
Concessions for revival of Sick Industrial Units referred to
BIFR, subject to terms and conditions specified in the government
                          Page 36 of 127
resolution. Under this Package Scheme, arrears of principal amounts
of government dues (sales tax, purchase tax, additional tax, turnover
tax, land revenue, etc.) and as energy dues of MSEB as on the cut off
date may be rescheduled over period of two years at a time and up to
maximum of five years (in special cases, on detail justification being
advanced by the operating agency). The rescheduled arrears would
be recoverable in monthly instalments carrying simple interest 13%
per annum in cases other than composite cotton mills. In case of
composite cotton textile mills the interest rate is 10% per annum. The
arrears on account of interest on principal amounts of government
dues mention above will be funded, as on the cut of date, and
rescheduled for monthly recovery over the period mention above. In
arriving at the amount of funded interest (on outstanding principal
amounts would be reduced to 10% simple P.A. for the period between
the date of reference to BIFR under section 15 of SIC (SP) Act and
the cut of date. No interest will however, be charged on the recovery
of such funded interest.
     The rate of interest is further reduced to 7% from 13% by Letter
of Desk officer of Industries department No. SIC-2007/ (1/07)/IND-
10, dated 30.3.07. (Please see Annexure-28).




6.6.12 SMALL SICK INDUSTRIAL UNITS: - As per circular no.
MMB-1097/118/ADM-3, circular no. 24-A of 1997 dated 26.9.1997
(please see annexure no. 29) except following two contingencies,
in no other cases, recovery shall be stayed.
a)   The Industry which is registered as Sick & is under package
     scheme for rehabilitation declared by BIFR.
b)   In respect of the Industry, declared Sick & the Development
     Commissioner (Department of Industry) has specified a date for
     the same & has agreed to convert the arrears into loan till such
                           Page 37 of 127
      date.
      However, the dealer is liable to pay current tax as per the
provisions      of    law.    As     per       Government    G.R.     no.SUC-
2001/(2891)/Industry-10,           Mantralaya,     Mumbai-400032,         date:
21.4.2001 (Please see Annexure no. 30) operating agencies
(financial institutions/banks) who provide financial loans to such units
have to submit proposal of rehabilitation scheme meant for sick units
by including cut off date with scheme period to concerned General
Manager (Industry Centre)/ Industry Officer (DIC). After getting such
proposal said officer shall grant “Sick Industry Certificate” by
including in it period of scheme along with date of start of scheme to
Industry Unit. Once Industry unit gets such certificate it is eligible
for following facilities automatically.
      Defaulter gets a period of 5 years for repayment, concessional
interest @ 7% p.a. is applicable (it is applicable in the matter of
interest on principal as well as penal interest). Said concessions are
also applicable to co-operative sector industries which are registered
at Registrar (Cooperation) under Maharashtra State Co-operative
Societies Act also,
1. For non viable units, it has been decided to offer smooth exist by
allowing a Special Amnesty Scheme under which these units will be
allowed one time settlement of State Government dues to be settled
at the principal amount by complete waiver of interest. For availing
this facility, the entire amount of dues less the interest & penal
charges will have to be paid by 31.3.2008,
2. The sick units in MIDC areas & cooperative Industrial Estates
opting for an exist will be permitted to dispose off their assets
provided that the land should be used either for industrial purpose or
for   service   industry     only.   Units     located   outside    the   MIDC
areas/Cooperative Industrial estates opting for exist will be permitted
to dispose their assets. However the land in such cases will have to
                              Page 38 of 127
be used as per the zoning regulations of the competent Development
Authority.


6.7 Recovery of dues relating to Sugarcane Purchase Tax Act:
Such dues are converted into interest free loan upon Sugar Factory
applying to Government for the same through Commissioner of
Sugar. Once they are converted into loan, it is recovered by
Commissioner of Sugar in instalments granted by the Government
payable after certain specific period from the year of tax dues
generated. It is the responsibility of concerned recovery officer to
keep in touch with the office of Commissioner of Sugar & take the
status of recovery position & accordingly to make necessary updates.


6.8 Closure of the recovery proceeding: - The cases are returned
back to the respective division after recovery, including interest,
wherever necessary, when dealer pays the amount & produces proof
of payment. The proof of payment is verified & then case is closed.
The entry in the Recovery Register is closed before sending the file to
concern branch/department. Regarding post assessment interest it is
necessary to calculate such interest, dealer is to be heard & issue
demand notice to the dealer & recover the said amount by the
recovery officer.


6.9 Procedure for giving tax clearance certificate: The dealer
will apply in prescribed form with Tax Facilitation Centre (TFC) in
form 414. (See Annexure-31). On receipt of this form, the
concerned recovery officer will make inquiry by way of U.O.R. with
return branch, L.T.U. branch, enforcement branch, business audit
branch etc. The concerned branch should give report of dues within
stipulated time i.e. within 2 days. If the concerned branch does not
respond within two days, the recovery branch officer will issue a TCC
                          Page 39 of 127
to the dealer in form 415. (See Annexure-33). After that entire
responsibility will vest with that branch which has not given a report
to recovery branch. (See proforma of tax clearance certificate &
report of dues position expected from other branches in Annexure
no. 32. For the same register will be maintained in the office of
concerned Recovery Officer. (See proforma in annexure -45)
6.10 Generation of Notices, Reminders, etc: - All the formats of
notices, reminders, orders, etc. to be used in the Recovery Branch
are generated as per the MAHAVIKAS software program. Formats
of notices, reminders, orders, etc. are as follows:
1) Reminders
2) Attachment notices & Attachment withdrawal notices
3) R.R.C.
4) MLRC notices
5) Warrant of attachment
6) Punchanama
7) Write-off order
8) Auction notice
9) Non recoverable application.




                           Page 40 of 127
7.       Duties         and          Accountabilities                        of
every officer/staff in hierarchy and
Key Performance Indicators.

7.1 Joint Commissioner (Recovery)
Main Duties and Accountabilities
•   To assist the Additional Commissioner in the formulation of
    strategy and objectives for the STD.
•   To manage the staff of the branch and deploy staff as necessary to
    address any fluctuations in work flow for recovery purpose.
•   To manage the formulation and implementation of the annual
    operational Plans of the branch, allocate work accordingly, receive
    report on implementation from section heads and make monthly
    reports to the Additional Commissioner summarizing progress
    against plans and accounting for any variations.
•   To ensure that standard system and procedures are consistently
    applied and observed and that recovery action is prioritized
    according to tax risk and prospect of recovery.
•   To   provide   guidance     to   staff     on   issues   relating   to   the
    interpretation of law and the exercise of discretion within the limit
    allowed by law.
•   To carry and report persistent issues that need to be addressed
    through taxpayer education redesign of forms, changes in rules,
    revised procedures etc. quality control checks on the work of the
    branch.
•   To conduct performance appraisals of Deputy Commissioners.
•   To identify report persistent issues that need to be addressed
    through taxpayer education, redesign of forms, changes in rules,

                              Page 41 of 127
    revised procedures etc. training and development needs for
    Deputy Commissioners and arrange appropriate training.
•   To grant/monitor instalments.
•   To approve the write off proposals in fit cases and to forward write
    off proposals to higher officers where ever necessary.
•   To approve MLRC auction notices, to confirm sale of properties.
•   To guide subordinates in MLRC actions.
•   To sanction prosecution proposals regarding non payment of tax
    dues.
•   To monitor the work of tax clearance certificate to dealers.
•   To have overall control over the functioning of the branch.




                            Page 42 of 127
7.2 Deputy Commissioner (Recovery )
Main Duties and accountabilities

•   To assist the Joint Commissioner in the formulation of strategy and
    objectives for the branch / district.
•   To manage the staff of the Section, allocate work and deploy staff
    as necessary to address any fluctuations in work flow.
•   To manage the formulation and implementation of the annual
    operational Plans of the section, allocate work accordingly, receive
    report on implementation from section staff and make monthly
    reports to the Joint Commissioner summarizing progress against
    plans and accounting for any variations.
•   To monitor and coordinate the progress of recovery action taken
    by section staff to ensure that the action taken is appropriate,
    timely and in accordance with the relevant legislation.
•   To ensure that standard system and procedures are consistently
    applied and observed and that recovery action is prioritized
    according to tax risk and prospect of recovery.
•   To monitor work flow to identify any persistent issues that need to
    be addressed through taxpayer education, redesign of forms,
    changes in rules, revised procedures etc.
•   To ensure that authorized amendments to procedural manuals are
    prepared, circulated and used to keep the manual up to date.
•   To   provide   guidance     to   staff     on   issues   relating   to   the
    interpretation of law or the exercise of discretion within the limit
    allowed by law.
•   To carry out quality control checks on the work of the Section.
•   To liaise with and monitor the performance of any outsourced
    subcontractors, reporting any service level problems to the Joint
    Commissioner.
                              Page 43 of 127
•   To conduct performance appraisals of Asst. Commissioner, Sales
    Tax Officer, Sales Tax Inspectors and other subordinate staff
    working under him.
•   To identify training and development needs for section staff and
    arrange appropriate training.
•   To grant/monitor instalment in fit cases referred to.
•   To grant/monitor Tax Clearance Certificates in fit cases referred
    to.
•   To approve the write off proposals in fit cases and to forward write
    off proposals to higher officers where ever necessary.
•   To submit proposal to higher authority for confirmation of sale of
    property.
•   To guide subordinates in MLRC actions.
•   To forward prosecution proposals regarding non payment of tax
    dues.
•   To have overall control over the functioning of the range.




                            Page 44 of 127
7.3 Assistant Commissioner /STO (Recovery)
Main Duties and accountabilities

•   To apply the recovery provisions of the VAT Act and Maharashtra
    Land Revenue Code in accordance with the procedures set out in
    the Recovery Manual.
•   To supervise recovery action taken by Sales Tax Inspectors and
    conduct performance appraisals on those officers.
•   To provide guidance to junior staff on recovery techniques and
    procedures.
•   To issue statutory notices/orders like attachment u/s.33 of the
    MVAT Act, 2002, warrant of attachment under MLRC Act, 1966.
•   To submit MLRC auction notices to higher authorities for approval.
•   To conduct auction.
•   To submit proposal to higher authority for confirmation of sale of
    property.
•   To propose/grant instalments.
•   To propose write off proposals to higher authority.
•   To grant Tax Clearance Certificates in fit cases referred to.
•   To approve the abstracts prepared by the clerk & inspectors.
•   To levy post assessment interest, wherever necessary.
•   To close the recovery proceedings on report by S.T.I.
•   To make available the recovery proceedings to the higher
    authorities for inspection.
•   To send report of recovery to concerned section after closure.
•   To perform other duties as may be assigned by the higher
    authorities from time to time.




                            Page 45 of 127
7.4 Sales Tax Inspector (Recovery)
Main Duties and accountabilities
•   To collect all details i.e. address, tel. no., bank a/c, etc, of the case
    allotted to him for recovery.
•   To confirm the status of payment, by telephone.
•   To prepare and hand over the courtesy letter to the notice server
    for service to defaulter.
•   To attach bank accounts and debtors accounts of the defaulters.
•   To attach properties of the defaulters.
•   To assist Recovery officer to apply the recovery provisions of the
    MVAT Act and Maharashtra Land Revenue Code in accordance
    with the procedures set out in the Recovery Manual.
•   To maintain records/registers of recovery action in allocated cases.

•   To prepare notices, orders, interest calculation in recovery cases.
•   To calculate post assessment interest, issue demand notice of the
    same,
•   To visit the place of business or residence of the dealer to service
    urgent notices, get bank details etc.
•   To service the statutory orders under the MVAT Act, 2002, MLRC
    Act, 1966 & allied Acts.
•   To ascertain asset & to prepare list of asset holding by the dealer
    in case of MLRC action.
•   To draw the abstracts & sign the abstracts of the registers every
    month.
•   Other duties that may be assigned by the Sales Tax Officer or
    Assistant Commissioner or superior authorities.



                                Page 46 of 127
7.5 Sales Tax Clerk (Recovery)
Main Duties and accountabilities

•   To receive and make entries in register of cases received for
    recovery action.
•   To maintain various registers.
•   To prepare notices, orders etc. under the guidance of the officer.
•   To take abstracts of all registers.
•   To file correspondence and other documents in dealer file.
•   To receive letters from various branches and departments.
•   To reply to those letters under the guidance of the officer.
•   To sort and circulate post and other communications.
•   To follow other duties that may be assigned by the superior officer.




                             Page 47 of 127
7.6 Key Performance Indicators-Joint
Commissioner (Recovery)

Indicators                 Credit Points       Total    Remarks
                                               Credit   ( Instructions to Supervisory authority)
                                               points
A   Overall                                    60       •   The evaluation of is to be made on the
    Performance            50                               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
                                                            period.
C   (I) Maintenance of                         10       (I) Indicates overall maintenance of all the
    Office   records   /                                    necessary office registers, files.
    Registers                                           (II) This indicates the compliance of all the
                                                            regular statements and information asked
                                                            by the supervisory authorities from time to
  (II) Compliance of                                        time including the office inspection
  office inspection                                         conducted by them.
D Supervisory                                  15           This should be based on industry and ap-
  Authority’s                                               plication, leadership quality, relations with
  assessment        of                                      colleagues & public, general intelligence,
  personality       &                                       initiative and drive, integrity & character,
  character.                                                treatment to subordinates, special attitude
                                                            etc.
    Total                                      100




                                           Page 48 of 127
7.6 Key Performance Indicators-Deputy
Commissioner(Recovery)


Indicators                  Credit Points       Total    Remarks
                                                Credit   ( Instructions to Supervisory authority)
                                                points
A    Performance                                60
    1.          Providing   10
    guidance to STO/AC
    to attach proper
    bank accounts &
    debtors accounts
    2.          Providing
    guidance to attach
    assets belonging to
    defaulter/legal heir,   10
    issue of press note,
    conducting
    auctions etc.
    3.                 To
    verify/approve/reje
    ct to proposal for
    tax         clearance   10
    certificate
    4.    Acting     upon
    write off proposals
    5. Any other work       10
    including additional                                 •   The evaluation is to be made if officer is
    charge                  10                               assigned    any   other  work   including
    6.     To     proceed                                    additional charge
    pass/reject             10
    instalments
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                          10       (I) Indicates overall maintenance of all the
    Office   records   /                                     necessary office registers, files.
    Registers                                            (II) This indicates the compliance of all the
                                                             regular statements and information asked
                                                             by the supervisory authorities from time to
  (II) Compliance of                                         time including the office inspection
  office inspection                                          conducted by them.
D Supervisory                                   15           This should be based on industry and ap-
  Authority’s                                                plication, leadership quality, relations with
  assessment        of                                       colleagues & public, general intelligence,
  personality       &                                        initiative and drive, integrity & character,
  character.                                                 treatment to subordinates, special attitude
                                                             etc.
    Total                                       100




                                            Page 49 of 127
7.6 Key Performance Indicators-Assistant
Commissioner/Sales Tax Officers(Recovery)

Indicators                  Credit Points       Total    Remarks
                                                Credit   ( Instructions to Supervisory authority)
                                                points
A    Performance                                60
    1. Examination of       10                           •   Credit points for effort should be given in
    case          record,                                    such cases where the officer has recovered
    providing guidance                                       or taken extra effort to recover difficult
    to STI's to attach                                       recoveries (like from not traceable dealers,
    proper          bank                                     attachment of property, auctions, D.R.T. or
    accounts & debtors                                       Official Assignee cases, prosecution).
    accounts
    2. To attach assets     20
    belonging          to
    defaulter/legal heir,
    issue of press note,
    conducting
    auctions etc.
    3. Tax clearance        10
    certificate
    4. Preparation of       10                           •   The evaluation is to be made if officer is
    write off proposals                                      assigned    any   other  work   including
    5. Any other work       10                               additional charge
    including additional
    charge
B   (I) Maintenance of                          25       (I) Indicates overall maintenance of all the
    Office    records   /                                    necessary office registers, files.
    Registers                                            (II) This indicates the compliance of all the
                                                             regular statements and information asked
                                                             by the supervisory authorities from time to
    (II) Compliance of                                       time including the office inspection
    office inspection                                        conducted by them.
C   Supervisory                                 15           This should be based on industry and ap-
    Authority’s                                              plication, leadership quality, relations with
    assessment        of                                     colleagues & public, general intelligence,
    personality       &                                      initiative and drive, integrity & character,
    character.                                               treatment to subordinates, special attitude
                                                             etc.
    Total                                       100




                                            Page 50 of 127
7.6 Key Performance Indicators-Sales Tax
Inspector (Recovery)

Indicators                   Credit Points              Total    Remarks
                                                        Credit   ( Instructions to Supervisory authority)
                                                        points
A    Performance                                                 •   Means if a inspector does 100% work then
    1.     Service of        100%            10                      he will get 10 marks out of 10. If he does
                                                        10
    notices u/s 33 on        80%             8                       80% work then he will get 8 marks out of
    banks/Debtors            70%             7                       10 and so on.
                             60%             6                   •   The evaluation of quantity is to be made on
                             Below 50%       5                       the basis of percentage of service of
                             No work         Nil                     notices against cases ripe for these notices
                                                                     for a given period.
    2. Action    under       100%            20                  •   The evaluation is to be made if inspector is
    MLRC preparation/        80%             16         20           assigned    any     other  work     including
    service of warrant       70%             14                      additional charge
    of     attachment,       60%             12
    panchanama, aid in       Below 50%       10
    conducting auction       No work         Nil

    3. Issue      of   tax                              10
    clearance
    certificate

    4. Preparation of
                                                        10
    write off proposal,
    making enquiries,
    reports to police
    stations etc.

    5. Extra efforts to
                                                        10
    recover        hard
    recovery like not
    traceable dealers,
    no asset cases,
    official   assignee
    cases etc.
B   (I) Maintenance of                                  25       (I) Indicates overall maintenance of all the
    Office   records   /                                             necessary office registers, files.
    Registers                                                    (II) This indicates the compliance of all the
                                                                     regular statements and information asked
                                                                     by the supervisory authorities from time to
    (II) Compliance of                                               time including the office inspection
    office inspection                                                conducted by them.
C   Supervisory                                         15           This should be based on industry and ap-
    Authority’s                                                      plication, leadership quality, relations with
    assessment        of                                             colleagues & public, general intelligence,
    personality       &                                              initiative and drive, integrity & character,
    character.                                                       treatment to subordinates, special attitude
                                                                     etc.
    Total                                               100




                                                   Page 51 of 127
7.6 Key Performance Indicators-Sales Tax
Clerk(Recovery)

Indicators                 Credit Points                Total     Remarks
                                                        Credit    ( Instructions to Supervisory authority)
                                                        points
A    General                                            45            Means if a clerk does 100% work then he
    Acceptance        of   100%            10     5                   will get 10 marks out of 10. If he does 80%
    letters                80%             8                          work then he will get 8 marks out of 10 and
    Preparation of note    70%             7      10                  so on.
    & submission to        60%             6
    supervisor             Below 50%       5
    Maintenance of         No work         Nil    10
    prescribed
    registers
    Statements &                                  10
    follow up of
    pending work
    Selection         &                           10
    submission of files
    to record section




B   Functional                                          35            Indicates feeding of data, various notices
    Feeding of data                               20                  drawn against target given for a given
    Notices drawn                                 5                   period.
    Any other work                                10
    including additional                                              The evaluation is to be made if clerk is
    charge                                                            assigned     any   other   work    including
                                                                      additional charge
C   Supervisory                                   20    20            This should be based on industry and appli-
    Authority’s                                                       cation, leadership quality, relations with
    assessment of                                                     colleagues & public, general intelligence,
    personality &                                                     initiative and drive, integrity & character,
    character.                                                        treatment to subordinates, special attitude
                                                                      etc.

    Total                                               100




                                                 Page 52 of 127
     8. Reporting Format No. 1
     8.1 Weekly/Monthly Reports


                               Opening        Addition    Closure   Balance   at
                               Balance        during the during the the end of
S                                             week/mont   week/     the
     Branch   Type     Act
r                                         h              month    week/month
                               Cas     Am Case       Amt Case Amt Case Amt
                               es      t      s           s         s
              Form-    VAT
              213     C.S.T.
     Return   Uni-     VAT
1.
     Branch lateral   C.S.T.
            Intere     VAT
                st    C.S.T.
     Busine
                      VAT
     ss
2.
     Audit            C.S.T.
     Branch
     Refund
                      VAT
3. Audit
   Branch             C.S.T.
     Other            VAT
4.
     Branch           C.S.T.




                                    Page 53 of 127
Reporting Format No. 2

8.2 Available Recovery
Sr   VAT            CST                      OTHER ACTS
     Cases   Amount Cases          Amount    Cases    Amount




                            Page 54 of 127
          Reporting Format No. 2

          8.3 Available Recovery




Reporting Formats No.3
Unavailable Recovery
                         Court   Instal-   Appeal         BIFR   RRC                 No    Not    u/s.23(8) proviso
                         Cases   ment                                                As-   trac
                                                                                     set   e-
                                                                                     s     abl
                                                                                           e
                                                                 Out of   Out of
                                           DC       JC           State    District
    VAT            Cas
1                  e
                   Amt
    CST            Cas
2                  e
                   Amt
    Luxury Tax     Cas
3                  e
                   Amt
    Entry          Cas
4   Tax(Motor      e
    Vehicle)       Amt
    Sugarcane      Cas
5   Purchase Tax   e
                   Amt
    Entry          Cas
6   Tax(Petroleu   e
    m)             Amt




                                                     Page 55 of 127
9. Control Registers
9.1. Inward Registers -
 * As per format attached as Annexure - 34
   Communications received from the dealer or other department or
other office are to be entered in this register. This register is already
in practice under old Act, the same will be continued.


9.2) Out ward Registers-
 * As per format attached as Annexure - 35
Communications to be done by the recovery branch with the dealer
or other branch or other office or person are to be entered in this
register. This register is already in practice under old Act, the same
will be continued.


9.3) U.O.R. Register-
 * As per format attached as Annexure – 36
 Information required urgently is called vide U.O.R instead of other
communication. This register is already in practice under old Act, the
same will be continued.


9.4) Acknowledgment Register-
 * As per format attached as Annexure – 37
 This is nothing but the acknowledgment register. Signature for
acknowledgment of any outgoing communication is taken in this
register   denoting delivery of communication. This register is
already in practice under old Act, the same will be continued.


9.5) Movement Register -
 * As per format attached as Annexure - 38
                           Page 56 of 127
 In this register movement of file is entered. Location and status of
any file is determined by this register. This register is already in
practice under old Act, the same will be continued.


9.6) Recovery Control Register- At J.C and D.C. Office.
* As per format attached as Annexure - 39
 This register is to be maintained by the Joint Commissioner and
Deputy Commissioner/s. Each case is to be entered in this register
received from other      branches i.e. Return section, Business Audit
section, Enforcement section, Refund section etc. Details of each
case i.e. amount, period, date of issue of notice, Tin is to be entered
in this register. The case to be sent to Recovery Officer is also to be
entered in this register.


9.7) Recovery Control Register by AC/STO.
* As per format attached as Annexure - 40
This register is to be maintained by the Assistant Commissioner/STO.
The   register   keeps      record    of   cases   received   from   Deputy
Commissioner's office and its disposal.


9.8) Instalment Register-
* As per format attached as Annexure - 41
 In this register instalments sanctioning orders are recorded relating
to outstanding recovery passed by D.C. (Recovery) upon application
made by dealers. This register is already in practice under old Act,
the same will be continued.


9.9) Notice U/s 33 Register-
* As per format attached as Annexure - 42
 In this register notices issued u/s 33 to dealer are recorded.


                              Page 57 of 127
9.10) M.L.R.C – register (register no 12) Annexure - 43
* As per register in previous Act.
 If dealer fails to pay arrears even after issuing various notices,
action under MLRC is to be started. Entry of the same is to be
entered in this register. This register is already in practice under old
Act, the same will be continued.


9.11) Write off Register -
* As per format attached as Annexure – 44
Recovery to be written off is recorded in this register. This register
is already in practice under old Act, the same will be continued.


9.12) Visit Register -
* As per format attached as Annexure - 45
 In this register entries are made of visit to be paid by S.T.I,
S.T.O/A.C. to place of business of dealer etc. This register is already
in practice under old Act, the same will be continued.


9.13) Tax Clearance Certificate Register-
* As per format attached as Annexure - 46
In this register if dealer has been issued tax clearance certificate
entry of the same is to be made.




                           Page 58 of 127
10) Inspection Procedure and frequency


10.1) Joint Commissioner of sales Tax shall take inspection of the
office of the Deputy Commissioner, twice a year and shall take
inspection of the office of Asst. Commissioner and Sales Tax Officer
once in a year.
10.2) Deputy Commissioner of sales Tax shall take inspection of the
office of the Asst. Commissioner and Sales Tax Officer once in a year.
10.3) Inspection procedure shall include inspection of the registers
maintained by the officers. Viz. whether registers are updated
regularly? Whether abstracts are taken? Whether recovery actions
are followed properly? Whether classification of recovery is done
properly? Inspection shall also include administrative measures.




11) Comment on record filing system.

     A separate file will be maintained for each case. File will consist
of two parts. Part 1 will include orders given by higher authorities,
actions taken by officers. Whereas Part 2 will consists of papers
received from other departments and communications with the
dealers. After completion of recovery process recovery papers along
with the proof of recovery will sent back to respective section and
other papers will be sent to record section. This exercise should be
done on quarterly basis. There should be cross reference number
available in Mahavikas.



                          Page 59 of 127
12)        Responsibilities                   and         date           for
updating the manual.

  The responsibility for updating the manual of recovery branch lies
with the   Joint Commissioner of sales Tax (Recovery).             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
                                      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, 2002.

(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
                           Annexure – 2

Read: 1) Show cause notice NO.AC/STO( )/TIN          B- , Mum, Date:
      2) Dealers letter date.____________________________________

Heard:

                               ORDER

    (Under section 29(7) of Maharashtra Value Added Act,2002.)

NO: AC/STO(     )/Return Br./Penalty Order/TIN          B-    Mum, Date:

     Whereas it is found that the dealer has failed to comply with
notice in respect of proceedings u/s. 33 or 34 of MVAT Act, 2002.

     Therefore, a show cause notice was issued and properly served
on the dealer and directed to show cause as to why penalty u/s.29(8)
of MVAT Act, 2002 should not be imposed on him.

     In response to show cause notice
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_____________________________________________________________.

     Therefore, I the undersigned Asst. Commissioner/Sales Tax
Officer ( ), Return Branch, Mumbai, levy penalty of Rs.1000/- U/S.
29(8) of MVAT Act, 2002.

Issue demand notice for Rs.1000/-.

Seal:
Date:
                                     Asst. Commissioner/Sales Tax Officer
                                             MVAT Recovery Branch,

Copy to:

                              Page 62 of 127
                               Annexure – 3
                                              office of the :
                                              A.C./Sales Tax Officer( ),
                                              Recovery Branch, 6th floor,
                                              Vikrikar Bhavan, Old Bldg.,
                                              Mazgaon, Mumbai-4000010.

                                   ORDER

(Under section 30(2) of Maharashtra Value Added Tax Act,2002 r/w Rule
          88(1) of Maharashtra Value Added Tax Rules,2005)

No:AC/STO/VAT/Recovery                  Branch/Mumbai/Interest/RCNo/2006-2007/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         Tax paid Late by               Interest
                             Date     on Date
                                                 Months Days         Rs.
      April
      May
      June
      July
      August
      September
      October
      November
      December
      January
      February
      March
                   I the undersigned AC/Sales Tax Officer( ), Recovery Branch,
Mumbai hereby levy the interest u/s. 30(2) of Maharashtra Value Added
Tax,2002 r/w Rule 88(1) of Maharashtra Value Added Tax, 2005 at Rs.-
_____________/-.
              Issue demand notice accordingly.

Place:
Date:
Seal:                                   Asst. Commissioner/Sales Tax Officer
Copy to:                                    MVAT Recovery Branch,
1) M/s._____________                              Mumbai.
__________________

                                  Page 63 of 127
                              Annexure – 4
                                Form 417
                              {See rule 45(6)}

           Order Sanctioning Instalments under section 32(4) of
              The Maharashtra Value Added Tax Act, 2002.

To,
_________________
_________________
_________________

No:                                                      Date:

                          Sub: Grant of Instalment in respect of payment of tax,
penalty,
                           interest or as the case may be the sum forfeited.

                     Ref: Your application dated________________________________

Gentleman,

             This is in reference to your application cited above; I hereby grant
instalments as shown in table below. The instalments are for a total amount of
Rs.___________tax________, penalty__________, interest__________) and are for the
period from ________________to ___________________.

Sr.No. Amount(Rs.)      Interest       Total Amount    Due date of payment
                        (Rs.)                (Rs.)            (Rs.)
  1
  2
  3
  4
  5
  6
  7
  8
  9
  10
  11
  12

Above instalments are granted subject to following terms and condition.
• You are hereby directed to pay the instalments regularly on or before the
  dates specified No default should be made in paying any of the instlaments
  by due dates.
                                   Page 64 of 127
•   You are hereby directed that if you fail to produce the receipted copy of the
    chalan before me/concerned authority within three days of the due date, then
    the facility of instalment will stand automatically canceled and concerned
    authority will proceed to recover dues as per the provision of law.
•   This order is in respect of the period and amount mentioned at the beginning
    of this order and the grant of instalment is without prejudice to the other
    provisions of this Act, including levy of penalty or interest or both.
•   This order does not cover any amount other than the once covered by this
    order.
•    You will not be allowed to merge any amount due for any period beyond the
    period covered by this order in the amount in respect of which facility is
    granted.
•   The amounts payable as per the returns for any period subsequent to the
    period covered by this order should be paid within prescribed time as
    provided by the law.




                       SEAL

    Place:

    Date:                           Signature and Stamp of Issuing Authority

    Copy to:
    (1) Shri._________________A.C.(        )/S.T.O.(     ), MVAT Recovery Branch,
    ---------------- to keep watch on payment and take immediate action if there is
    default either in the payment of above instalment or current dues, if the
    payments are not made within stipulated time, necessary action for recovery
    u/s.33 of the MVAT Act, 2002 may be initiated at once. The concerned A.C.
    /S.T.O. should calculate accurate interest at the time of payment of final
    instalment amount payable by the dealer. Interest calculated in this order is
    based on due dates mentioned in this order. If the dealer makes the payments
    earlier than the due dates then interest should be recalculated accurately and
    the dealer may be informed accordingly.

    (2) Office copy.




                                   Page 65 of 127
                                                    Annexure – 5

             Notice under section 33 of the MVAT Act 2002
    (´ÖÆüÖ¸üÖ™Òü ´Ö㻵־Ö׬ÖÔŸÖ ú¸ü †×¬Ö×ÖµÖ´Ö 2002 †-
                 ¾ÖµÖê ú»Ö´Ö 33 “Öß ÖÖê™üßÃÖ)
To
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö Ó Ã Ö

N O./ヘ Îú´ Ö Ö Ó ヘ ú
Sir/´Ö Æ ü Ö ê ¤ ü µ Ö

        W H E R E A S , a sum of Rs._____ _ _ _ _ _ _ _/- is due fro m ______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ who is/are a
registered dealer/s under the M V A T Act 2002. Registrat i o n Certi f i c ate No. _______ _ _ _ _ _ _ _ _ _on
account of M V A T Act and/or penalt y under the A C T .

       I, the Sales Tax Of f i c er, M V A T Act, Reco v e r y to wh o m the po wers of the Co m m i s s i o n e r of
Sales Tax, M a har as ht ra State, M u m b a i, in this behal f have been delegated, do hereb y require you,
under section 33 of the said A ct, to pay to me forthe w i t h any amou nt due fro m you to or held by for or
on account ______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ u p to the amou nt of arrears sho w n above.

          •µ Ö Ö † £ Ö ß Ô , †×¬ Ö × Ö µ Ö ´ Ö Ö マ Ö Ö » Ö ß » Ö ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ヘ ú¸ü †Ö ×  Ö / Ø  ú ¾ Ö Ö
¤Óü›ü µÖ Ö ² Ö Ö ² Ö Ÿ Ö ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü                ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö  ú ¸ ü †×¬ Ö × Ö µ Ö ´ Ö ‹ 2002 -
Ö Ö ë¤ ü  Ö ß      ¯Ö Ï ´ Ö Ö  Ö ¯ Ö ¡ Ö     ú´ÖÖ Ó  ú         _______ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ † ¾Ö µ Ö ê          -
Ö Ö ê¤ Ó ü  Ö ß  é ú Ÿ Ö ×¾ Ö  Î ú ê Ÿ Ö Ö / × ¾ Ö  Î ê ú Ÿ Ö ê †Ã Ö » Ö ê » µ Ö Ö Á Ö ß.___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
µ Ö Ö “ µ Ö Ö  ú › æ ü Ö ¹ý._____ _ _ _ _ _ _ _ _ _ _ _/- “Öß ¸üŒ  ú ´ Ö µ Öê  Ö ê †Ö Æê ü.                          ŸµÖ Ö†£ Öß Ô
,•µ Ö Ö “ µ Ö Ö  ú › ê ü     µÖ Ö ² Ö Ö ² Ö Ÿ Ö      ×¾ Ö  Î ú ß  ú ¸ ü   †Ö µ Ö ã Œ Ÿ Ö , ´ Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü          ¸üÖ • µ Ö ,
´Öã² Ö ‡ Ô , µÖ Ö Ó “ µ Ö Ö ¿Ö Œ Ÿ Ö ß ¯Ö Ï ¤ ü Ö Ö  ú ¸ ü  µ Ö Ö Ó Ÿ Ö †Ö» µ Ö Ö †Ö Æ ê ü Ÿ Ö †Ã Ö Ö ´Öß, ×¾ Ö
ヘ Îúß ヘ ú¸ü †×¬ Ö ヘ úÖ¸üß,´ Ö ã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ヘ ú¸ü (¾Ö Ã Ö ã » Ö ß ¿Ö Ö マ Ö Ö) µÖ Ö ¾ ¤ ü Ö ¸ ê ü, ˆŒ Ÿ Ö
†×¬ Ö × Ö µ Ö ´ Ö Ö “ µ Ö Ö ヘ ú»Ö´ Ö 33 † ¾ Ö µ Ö ê †Ö¯ Ö » µ Ö Ö ヘ ú›æü Ö µÖê ン Öê †Ã Ö » Ö ê » µ Ö Ö
Ø        ヘ      ú¾ Ö Ö                ¾Ö¸ü         ¤ü¿Ö Ô × ¾ Ö » Ö ê » µ Ö Ö          £Ö          ヘ        ú²Ö Ö       ヘ      úß“ µ Ö Ö
Ø ヘ ú¾ Ö Ö _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö ² Ö Ö ² Ö Ÿ Ö    Ÿ Ö ã ´ Æ ü ß ¬Ö Ö ¸ ü ン Ö                  ヘ êú» Öê» Ö ß
ヘ úÖê ン Ö Ÿ Ö ß Æ ü ß ¸üŒ ヘ ú´Ö Ÿ Ö ã´ Æ ü ß ´Ö» Ö Ö ×¤ü» Ö ß ¯Ö Ö × Æ ü • Ö ê .

          A n d I do also require you to pay any mone y whic h may beco m e due fro m you to hi m/the m or
wh i c h you may subsequent l y held or on accou nt of hi m/the m up to the amou n t of arrears still rema i n i n g
unpai d, forth w i t h on the mone y beco m i n g due or being held by you as aforesai d as such pay m e n t is
requi red to meet the amou n t due by the said dealer in respect of arrears of M V A T A ct and penalt y
under the said A ct.

          †Ö × ン Ö Ÿ Ö Ã Ö ê “ Ö Ÿ Ö ã ´ Ö “ µ Ö Ö ヘ ú›æü Ö Ÿ µ Ö Ö » Ö Ö/ Ÿ µ Ö Ö Ó Ö Ö ¤êüµ Ö Æü Ö ê ‡ Ô » Ö †¿Öß
Ø ヘ ú¾ Ö Ö Ÿ Ö ã ´ Æ ü ß Ÿ µ Ö Ö Ö Ó Ÿ Ö ¸ ü †¤üµ Ö Ö ¯ Ö ³Ö¸ü ン Ö Ö                    ヘ êú» Ö Ö Ö Ã Ö » Ö ê » µ Ö Ö
£Ö ヘ ú²Ö Ö ヘ úß“ µ Ö Ö ¸ü ヘ ú´Öê ¯ Ö µ Ö Ô Ó Ÿ Ö “ Ö ß Ÿ µ Ö Ö “ µ Ö Ö Ã Ö Ö š ü ß/ Ÿ µ Ö Ö Ó Ó “ µ Ö Ö Ã Ö Ö š ü ß
•Ö ¾ Ö ô û ²ÖÖ ô û ミ Ö» Ö ß † Ã Ö ê » Ö †¿Öß ヘ úÖê ン Ö Ÿ Ö ß Æ ü ß ¸üŒ ヘ ú´Ö,ˆ Œ Ÿ Ö †×¬ Ö × Ö µ Ö ´ Ö Ö -
¾Ö µ Ö ê ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö ヘ ú¸ü ¾ Ö ¤Óü› ü µ Ö Ö Ó “ µ Ö Ö £Ö ヘ ú²Ö Ö ヘ úß²Ö Ö ² Ö Ÿ Ö ˆŒ Ÿ Ö
×¾ Ö ヘ Îêú Ÿ µ Ö Ö ヘ ú›æü Ö µ Öê ン Öê †Ã Ö » Ö ê » Ö ß ¸üŒ ヘ ú´Ö “Öã ヘ úŸ Ö ß ヘ ú¸ü ン µ Ö Ö Ã Ö Ö š ü ß †¿Öß
¸üŒ ヘ ú´Ö ßÖ¸ü ン Öê †Ö ¾ Ö ¿ µ Ö ヘ ú †Ã Ö » µ Ö Ö Öê Ÿ Ö ß ¤êüµ Ö — Ö Ö » µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ø ヘ ú¾ Ö Ö
ˆ¯Ö¸ ü Ö ê Œ Ÿ Ö ¯ Ö Ï ´ Ö Ö ン Öê Ÿ Ö ã´ Æ ü ß ¸üŒ ヘ ú´Ö •Ö ¾ Ö ô û ²Ö Ö ô û ミ Ö» µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ÿ Ö Ö Ÿ ヘ úÖ ôû

                                                           Page 66 of 127
†¿Ö Ö ¸ü ヘ ú´Öê“ Ö Ö ³Ö¸ü ン Ö Ö ヘ ú¸ü ン µ Ö Ö “ Ö ß ´Öß Ÿ Ö ã ´ Ö “ µ Ö Ö Ö ヘ ú›êü ´Ö Ö ミ Ö ン Öß ヘ ú¸üß Ÿ Ö
†Ö Æê ü.

         Please note that pay m e n t made by you in co m p l i a n c e wit h this Not ic e is in la w deemed to have
been made under the autho ri t y of the said dealer and my receipt wil l constit ut e a good and suff ic i e n t
dischar ge of your liabil i t y to the said dealer to the extent of the amou nt referred to in the receipt.

           µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß “ µ Ö Ö † Öã¯ Ö Ö » Ö Ö Ö £ Ö Ô       Ÿ Ö ã´ Æ ü ß ³Ö¸ü» Ö ê » Ö ß ¸üŒ  ú ´ Ö Æüß
×¾ Ö ¬ Ö ß † ¾ Ö µ Ö ê ˆŒ Ÿ Ö ×¾ Ö  Î ê ú Ÿ µ Ö Ö “ µ Ö Ö ¯Ö Ï Ö × ¬ Ö  ú Ö ¸ ü Ö ´ Ö ¬ µ Ö ê ³Ö¸ü» Ö ß † Ã Ö » µ Ö Ö “ Ö ê
Ã Ö ´ Ö • Ö ン µ Ö Ö Ó Ÿ Ö µ Öê‡ Ô » Ö ¾ Ö ´Öß ×¤ü» Ö ê » µ Ö Ö ¯Ö Ö ¾ Ö Ÿ Ö ß ´ Ö ã ô ê û Ÿ Ö ´ Ö “ Ö ß Ÿ µ Ö Ö
¯Ö Ö ¾ Ö Ÿ Ö ß ´ Ö ¬ µ Ö ê × Ö¤êü Ù ¿ Ö Ÿ Ö       ヘ êú» Öê» µ Ö Ö ¸ü ヘ ú´Öê“ µ Ö Ö ´Ö µ Ö Ö Ô ¤ ê ü ¯ Ö µ Ö Ô Ó Ÿ Ö
ˆŒ Ÿ Ö ×¾ Ö ヘ Îêú Ÿ µ Ö Ö “ µ Ö Ö ¤üÖ × µ Ö Ÿ ¾ Ö Ö Ÿ Ö æ Ö ¯Öæ ン Ö Ô ¯ Ö ン Öê ´Öã Œ Ÿ Ö Ÿ Ö Ö Æü Ö ê ‡ Ô » Ö ,
µ Ö Ö “ Ö ß Ö Öë¤ ü ‘µ Ö Ö ¾ Ö ß .

          Please also note that if you discharge any liabil it y to the said dealer after receipt of this Not i c e,
you wi l l personal l y liable to the Co m m i s s i o n e r of Sales Tax, M a h a r as ht ra State, M u m b a i, to the extent
of the liabi l i t y dischar ged or to the extent of the lisbil i t y of the said dealer for Sales Tax and penalt y
under the said A ct, whi c he v e r is less.

          ŸµÖÖ¯ ÖÏ´Ö Ö           ン Öê Æüß Ö Öê ™ ü ß Ã Ö               ×´ Ö ô û Ö » µ Ö Ö Ö Ó Ÿ Ö ¸ ü Ÿ Ö ã ´ Æ ü ß ˆŒ Ÿ Ö
×¾ Ö  Î ê ú Ÿ µ Ö Ö “ µ Ö Ö     ²ÖÖ² Ö Ÿ Ö ß Ÿ Ö ß » Ö ¤üÖ × µ Ö Ÿ ¾ Ö ¯Ö Ö ¸ ü ¯Ö Ö › ü » Ö ê †Ã Ö » µ Ö Ö Ã Ö , Ÿ Ö ã
´Æüß ×¾ Ö  Î ú ß  ú ¸ ü †Ö µ Ö ã Œ Ÿ Ö , ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü ¸üÖ • µ Ö , ´ Ö ã Ó Ó ² Ö ‡ Ô µÖ Ö Ó Ö Ö ¯Ö Ö ¸ ü
¯Ö Ö › ü » Ö ê » µ Ö Ö ¤üÖ × µ Ö Ÿ ¾ Ö Ö “ Ö ß ´Ö µ Ö Ö Ô ¤ ü Ö Ø ヘ ú¾ Ö Ö ˆŒ Ÿ Ö †×¬ Ö × Ö µ Ö ´ Ö Ö ¾Ö µ Ö ê
´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö          ヘ ú¸ü ¾ Ö ¤Óü› ü µÖ Ö Ã Ö Ö š ü ß ˆŒ Ÿ Ö ×¾ Ö ヘ Îêú Ÿ µ Ö Ö “ µ Ö Ö
¤üÖ × µ Ö Ÿ ¾ Ö Ö “ Ö ß ´Ö µ Ö Ö Ô ¤ ü Ö µÖ Ö ¯ Ö î ヘ úß •Öß ¸üŒ ヘ ú´Ö ヘ ú´Ö ß †Ã Ö ê » Ö Ÿ µ Ö Ö
´Ö µ Ö Ö Ô ¤ ê ü ¯ Ö µ Ö Ô Ó Ÿ Ö    Ÿ Ö ã ´ Æ ü ß ¾ µ Ö Œ Ÿ Ö ß ¿ Ö : •Ö² Ö Ö ² Ö ¤ ü Ö ¸ ü ¸üÆ ü Ö » Ö , µ Ö Ö “ Ö ß Ö Ö ë¤ ü
‘µ Ö Ö ¾ Ö ß .

        Please note further that if you fail to make pay m e n t to me in pursuance, further proceedi n gs
may be taken by the Reven ue Collec t o r of your district for recover y of the amou n t fro m you as an
arrears of land revenue under last para of the explanat i o n of sectio n 33 of the M V A T Ac t, 2002.

         †Ö ン Ö マ Öß µÖ Ö “ Ö ß Æ ü ß Ö Ö ë¤ ü ‘µ Ö Ö ¾ Ö ß  ú ß, µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß † Öã Ã Ö Ö ¸ ü Ÿ Ö ã´ Æ ü ß
´Ö» Ö Ö ¸ü Œ  ú ´ Ö ¤êü  µ Ö Ö ´ Ö ¬ µ Ö ê  ú Ã Ö æ ¸ ü  ê ú » µ Ö Ö Ã Ö Ÿ Ö ã´ Ö “ µ Ö Ö ×• Ö » Æ ü µ Ö Ö “ µ Ö Ö
´Ö Æ ü Ã Ö æ » Ö Ã Ö ´ Ö Ö Æ ü Ö ¸ ü  ú Ö  ú › æ ü Ö ´Ö Æ ü Ö ¸ ü Ö Â ™ Ò ü ´Öã» µ Ö ¾ Ö × ¬ Ö Ô Ÿ Ö  ú ¸ ü †×¬ Ö × -
Ö µ Ö ´ Ö 2002 “µÖ Ö  ú » Ö ´ Ö 33 † ¾ Ö µ Ö ê à ¯ Ö Â ™ ü ß  ú ¸ ü  Ö ´Æü  Ö æ Ö †Ã Ö » Ö ê » µ Ö Ö
¿Öê ¾ Ö ™ ü “ µ Ö Ö ¯Ö × ¸ ü“ ”ê û¤ ü Ö ¾ Ö µ Ö ê •Ö´ Ö ß Ö ´Ö Æ ü Ã Ö ã » Ö Ö “ Ö ß £Ö  ú ² Ö Ö  ú ß ´Æü  Ö æ Ö
¾Ö Ã Ö ã » Ö ß  ú ¸ ü  µ Ö Ö Ã Ö Ö š ü ß ¯Ö㜠üß » Ö  ú Ö µ Ö Ô ¾ Ö Ö Æ ü ß  ú ¸ ü  µ Ö Ö Ó Ÿ Ö µÖ ê‡ Ô » Ö .

         A chalan for pay m e n t of the mone y into a Go ve r n m e n t Treasur y/Sub- Treasur y/Reser ve Ban k of
Indi a is sent here w i t h and you are require d to send the receipted copy on or before.

          ¿Ö Ö Ã Ö ヘ úßµ Ö ヘ úÖê Â Ö Ö ミ Ö Ö ¸ ü/ˆ¯ Ö ヘ úÖê Â Ö Ö ミ Ö Ö ¸ ü/׸ü — Ö ¾ Æ ü Ô ²Ö Ñ ヘ ú †Öò± ú
‡Ó ×› ü µ Ö Ö ´ Ö ¬ µ Ö ê ¸üŒ ヘ ú´Ö ³Ö¸ü ン µ Ö Ö Ã Ö Ö š ü ß µÖ Ö Ã Ö Ö ê ² Ö Ÿ Ö “Ö» Ö Ö •Ö Ö ê› ü » Ö ê †Ö Æê ü
¾Ö Ÿ Ö ã´ Æ ü ß ______ __ _ _ _ _ ¸üÖê• Ö ß ×Ó ヘ Óú ¾ Ö Ö Ÿ µ Ö Ö ¯ Ö æ ¾ Ö ß Ô                     ¯Ö Ö ¾ Ö Ÿ Ö ß
•Ö Ö ê› ü » Ö ê » Ö ß ¯Ö Ï Ÿ Ö ¯Ö Ö š ü × ¾ Ö ン Öê †Ö ¾ Ö ¿ µ Ö ヘ ú †Ö Æ ê ü.

        If, ho we v e r, it is prove d to the satisfact i o n of the undersig ne d, wit h i n twent y days of the recei pt
of this Not i ce or wit h i n the further time that ma y be granted on request that the sum deman de d, or, any
part thereof is not due to the dealer viz. M/s.______ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ or that you do not held
                                                      Page 67 of 127
any mone y for or on accou nt of the said dealer, then nothin g contai ned in this Not i ce shall requi re
you to pay any such sum or part thereof, as the case may be.

A          copy               of                this                Not i ce                 is               being                    sent                to
Shri/ M/s._____ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _.

         Ÿ Ö £ Ö Ö × ¯ Ö , •Ö¸ ü Æüß Ö Öê ™ ü ß Ã Ö ×´ Ö ô û Ö » µ Ö Ö ¯ Ö Ö Ã Ö æ Ö ¾Öß Ã Ö ×¤ü ¾ Ö Ã Ö Ö Ó “ µ Ö Ö
†Ö Ÿ Ö Ø  ú ¾ Ö Ö ×¾ Ö Ö Ó Ÿ Ö ß  ê ú » µ Ö Ö Ö Ó Ÿ Ö ¸ ü ¤êü  µ Ö Ö Ó Ÿ Ö †Ö» Ö ê » µ Ö Ö †Ö  Ö  Ö ß 
úÖ» Ö Ö ¾ Ö ¬ Ö ß ´ Ö ¬ µ Ö ê  Ö Ö » Ö ß Ã Ö Æ ü ß                      ú ¸ ü  Ö Ö - µÖ Ö “ Ö ß マ Ö Ö ¡ Ö ß Æü Ö ê ‡ Ô » Ö †¿Ö Ö ¯ Ö Ï
ヘ úÖ¸êü •Ö¸ ü × Ã Ö ¬ ¤ ü ヘ ú¸ü ン µ Ö Ö Ó Ÿ Ö †Ö» Ö ê ヘ úß, ×¾ Ö ヘ Îêú Ÿ Ö Ö ´Æü ン Ö• Ö ê“ Ö
Ã Ö ¾ Ö Ô Á Ö ß _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µÖ Ö Ó “ µ Ö Ö ヘ ú›æü Ö ´Ö Ö ミ Ö ン Öß ヘ êú» Öê» Ö ß
¸üŒ ヘ ú´Ö Ø ヘ ú¾ Ö Ö × Ÿ Ö “ Ö Ö ヘ úÖ Æ ü ß ³Ö Ö ミ Ö µÖê ン Öê Ö Ö Æ ü ß Ø ヘ ú¾ Ö Ö ˆŒ Ÿ Ö
×¾ Ö ヘ Îêú Ÿ µ Ö Ö Ã Ö Ö š ü ß Ø ヘ ú¾ Ö Ö Ÿ µ Ö Ö ² Ö Ö ² Ö Ÿ Ö Ÿ Ö ã ´ Æ ü ß  ú Ö ê  Ö Ÿ Ö ß Æ ü ß ¸üŒ  ú ´ Ö
²ÖÖ ô û  Ö Ÿ Ö Ö Ö Æ ü ß Ÿ Ö ¸ ü, µÖ Ö Ö Öê ™ ü ß ¿ Ö ß ´ Ö ¬ µ Ö ê Ã Ö ´ Ö Ö × ¾ Ö Â ™ ü †Ã Ö » Ö ê » µ Ö Ö 
úÖê  Ö Ÿ µ Ö Ö Æ ü ß  Ö Ö ê  ™ ü ß † ¾ Ö µ Ö ê µ Ö£ Ö Ö Û Ã £ Ö Ÿ Ö ß †¿Öß  ú Ö ê  Ö Ÿ Ö ß Æ ü ß ¸üŒ  ú ´ Ö
Ø  ú ¾ Ö Ö × Ÿ Ö “ Ö Ö  ú Ö Æ ü ß ³Ö Ö  Ö ¤êü  Ö ê †Ö ¾ Ö ¿ µ Ö  ú ¸üÖ Æ ü  Ö Ö ¸ ü Ö Ö Æ ü ß.

µ Ö Ö Ö Öê ™ ü ß ¿ Ö ß “ Ö ß ¯Ö Ï Ÿ Ö
Á Ö ß/ Ã Ö ¾ Ö Ô Á Ö ß _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
______ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ µ Ö Ö Ó Ö Ö ¯Ö Ö š ü × ¾ Ö ン µ Ö Ö Ó Ÿ Ö †Ö» Ö ß †Ö Æê ü.


Encl: One chalan for m in Trip l i c ate
Ã Ö Æ ü : “ Ö » Ö Ö Ö “ Ö Ö ˆヘ ú Ö´ Ö ã Ö Ö Ÿ Ö ß Ö ¯Ö Ï Ÿ Ö à ´ Ö ¬ µ Ö ê .                         Y o u r s faith f u l l y ,
                                                                                                           †Ö¯ Ö » Ö Ö


                                                                                       Sales       Tax Of f i c e r/× ¾ Ö            ヘ Îúß         ヘ ú¸ü
                                                                                                     †×¬ Ö ヘ úÖ¸üß.




                                                                   Page 68 of 127
                                        Annexure – 6
                           PROFORMA FOR REVENUE RECOVERY CERTICICATE
                                 REVENUE RECOVERY CERTIFICATE

                                                                          Office      of     the            S.T.O.
                                                                          A.C. Of S.T (Recovery),
                                                                          Address:-
To
Collector,
--------------- District

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 1956.

               Following dealer is in arrears of Sales Tax dues of Rs. ---------------------- (Tax) and Rs.
------------------ ( Penalty, interest ) in words Rs. ----------------- & Rs.------------ -----. Demand notices u/s.
34 of the MVAT Act 2002 & U/s 9 (2) of the C.S.T Act 1956 are served on him on
-------------------------------------------------------------------.

Name of dealer               RC No                        Dues period                  B.S.T 1956
                                                                                       C.S.T 1956




Information in respect of ownership of business is as below:-

         Owner/Partner                 Place of residence              Detail   of     moveable
         Name                                                          /immoveable Property.



Said business is Limited Company /Co-operative Society and office- bearers are as below:-

        Name                   Address                                       Designation /Status
                               ( Business and residence )
        1
        2
        3

        For the recovery pursue the business organization and not individual person (in case of
Limited Company and Co-Operative society ) It is requested that the said outstanding dues be
recovered under M.L.R.C. 1966 and remitted in Govt. Treasury in form No. 210 under the MVAT
Act 2002 and in the from No. 4 B under the C.S.T Act 1956 . Copy of receipted chalan may
please be sent to the office of the undersigned
Original entry of above dues is entered now under case No- -------------------------------------------------
                Please acknowledge the receipt of RRC and inform the number in your register.



                                                 Asst. Commr. Of Sales Tax/Sales Tax Officer (Recovery)

                                                 Page 69 of 127
                                                             Annexure – 7
                                    Demand notice u/s 178 /267 of the Maharashtra
                                             Land revenue Code, 1966
                                                    From No. 1
                                                    (See rule 5)

                                                                                 Address: - ---------------------------------------------
                                                                                            ---------------------------------------------

     No- ACST/STO-                    /TIN/ Rev/Recovery / B-                /           Dated -

To Shri ---------------------------------------------------------- ( only in case of Prop.& Partnership firm )

M/s. ---------------------------------------------------------------
----------------------------------------------------------------------
----------------------------------------------------------------------

(Address of Prop /Partner) -------------------------------------------------------------


                      Notice is hereby given that you are in arrears of Sales Tad dues Rs. --------------
Details in Sales Tax dues Rs. ----------------------------------------. Details in respect of the said dues are
available in the office of the undersigned. You are hereby informed that the dues payable by you
and notice fee Rs. -------------------------------- are required to be paid by you within 10 /20 days from
receipt of this demand notice. Failing which to recover the said dues, Action as per provisions of
the Maharashtra Land Revenue code 1968 shall be initiated.


Detail of outstanding dues:-

         Period                                     BST                          CST
1)

2)


                                                                         Asst. Commr. Of Sales Tax/Sales Tax Officer
                                                                         (Recovery)




                                                             Page 70 of 127
                                                     Annexure – 8
  WARRANT OF ATTACHMENT UNDER SECTION 267 (3) /180/181/OF MAHARASHTRA
                         ACT NO XLI OF 1966.

          No- A.C /S.T.O/ -------------- / --------------/ RECOVERY / B- ---------------- /                      / dated
--------------
                                                     TIN/Sales Tax Registration No- BST --------------------
                                                                                           CST ---------------------
                                                                                           WCT----------------------

To,
Shri /Smt./ Kum. ----------------------------------------------------------- ( SALES TAX INSPECTOR )


                WHEREAS M/s. ------------------------------------------------------------ has failed, after due notice to
discharge the revenue due by him to Maharashtra Government, amounting Rupees (figure )
--------------------------------------------------------------------- (word ) ---------------------------------------------------------------
for the period ---------------------------------------------------- due by him in respect of Sales tax dues as
certified by Asst. commissioner of Sales tax ( ------------ ) /S.T.O (---------------- ) / -----------/ Division .


              You are hereby authorised and directed, by virtue of the power given to me under
section 267 (3)/180/181 of Maharashtra Act No XLI of 1966 as to enter into and take possession
of the said land or of any other property moveable or immovable of said M/s.-----------------------------
and to continue in such possession thereof until the said sum of Rupees -----------------------------------
shall be duty paid , or until the said land and property shall have been sold in liquidation of the
amount so due, pursuant to the provision of the said Act.

          Give under my hand seal at ---------------------------------------- this ------------------------------------------
day of 200------- .



  Seal                                                                Asst. Commr. Of Sales Tax/Sales Tax Officer
(Recovery)




Date of service of demand Notice ---------------------------------------
R.R. C No .------------------------------------------------------
Period of default ------------------------- to ------------------------------------




                                                           Page 71 of 127
                                                      Annexure – 9

                                                            From No. 4
READ – 1) Demand Notice in Form No.1 U/s 178/ 267 of the Maharashtra Land Revenue
        Code.1966 read with section 34 of MVAT, section 38 B (1) (V) of the Bombay Sales
        Tax,1956 and section 9 (2) of the Central Sales Tax, Act 1956.
      2) Warrant of Attachment under No. REVST ---------------------------- date . -----------------------
      3) Rule 11 of the Maharashtra Realization of Land Revenue Rule, 1967 (R.F.D No.
     UNF/2367 / R, date 31.5.1958)


                                                       ORDER
                                      (Order of Attachment Of Immovable Property)

No- A.C./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
---------------------------------------------------------------------
---------------------------------------------------------------------


           I the undersigned have issued this order my hand and seat of this office, this
-------------------------------

of ----------------------------------------------------------.

PLACE :-                                                                   Asst. Commr. Of Sales Tax/Sales Tax
Officer (Recovery)

DATE :-


Copy to :-

1) Shri /Smt ---------------------------------------------------------------------------------------------- Proprietor /Partner /
   Director of M/s. ---------------------------------------------------------------------------------
2) Shri /Smt------------------------------------------------ (Co -holder of the property appended in schedule)
3) Chairman /Secretary .----------------------------------------------- -----------------------------------
     for information and record. He is requested to note the above attachment and withhold any
   sale or transfer of the above property without prior permission of this office. He is further
   directed to deposit the Share Certificate in respect of the Sale Tax attached property in the
   Schedule appended to the order, in the office the undersigned till Realization of the Sale Tax
   dues. It is the further requested that information in respect of dues outstanding of any from
   above defaulter, transfer fees and procedure may please be informed to this office, within 15
   days from receipt of this office.
4) The ward officer ---------------------------------- Mumbai /------------------------------- ----------,
   Municipal Corporation ------------------------------- Ward, Mumbai ------------------------------
   for the information and with request to intimate this office the present position of assessment
   in respect of the property mentioned in the Schedule hereto.
5) The Deputy Collector /Tahasilder /Sarpanch ---------------------------------------------------
     With request to inform this office about the present ownership of the above property in the
   land record available in your office. He is further requested to with hold any sale or transfer of
   the above property and make necessary entries in land record and forward the copy thereof to
   this office.
6) The Surveyor /Superintendent, office of sub registrar, with request to furnish the valuation of
   the above property and value of stamp duty in relation thereto.
7) The Manager ---------------------------------- (Name of the Bank ) ------------------------------
   Branch (in case of Hypothecation) for information and with a request to forward copy of plaint
   if any filed before competent authority, If no copy thereof is received by this office within 15
   days from receipt of this order. If shall be presumed that no charge is created of by you in the
   said property.
8) Hon. Joint Commissioner of Tax (Recovery) ---------------------------------------------------
       for information and the record. It is requested that the file may please be opened and
   proceedings of the auction please be monitored to realize the outstanding Sales Tax dues.
9) Hon. Deputy commissioner of Sales Tax (Recovery) -------------------------------------------
    for information and further Instruction.




                                                              Page 73 of 127
                              Annexure – 10
                         INVENTORY
          LIST OF MOVEABLE PROPERTY TO BE ATTACHED

Sr. No        Seal   Name of goods     Date    of Weight/No. Approx
              No                       mfg. Goods Of good    value
1             2      3                 4         5          6




Signature of Panch       1.

                         2.

Signature of defaulter 1.

                         2.

S. T. I

S.T.O / A.C

D.C

J.C.

                                Page 74 of 127
                                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
                                 Annexure – 12
                              Model -Panchanama

Name 1) ----------------------Residing at ------------- Age------- Profession-------
     2) ----------------------Residing at ------------- Age------- Profession------

         We, the above mentioned panchas, hereby state that on -------at
above ---am/pm, at ---------------- Shri -------------------------- Sales Tax
Inspector/Sales Tax Officer /Asstt. Commissioner of Sales Tax called
us and requested to be present. Shri --------------------------------- proprietor
/partner of M/s.-------------------------------------------- holder of TIN/RC No.
--------------------------------- is in arrears of Sales Tax dues of Rs.
----------------------- Action under       M.L.R.C. 1966 has been initiated
against the said M/s. ----------------------- to execute attachment of
moveable / immoveable property of said M/s. ----------------------------------
Sales Tax Officer were present in our presence the official asked
owners of M/s. ------------------------------------------- attach the moveable /
immoveable property . They showed warrant of attachment, order of
attachment dated -------------------------------- to shri. --------------------------------
present on behalf of M/s. ---------------------------------------- Inventory was
drawn and paper seals were pasted on each moveable property.

                    List of attachment movable property

Sr. No    Seal No                       Gist of goods / weighApproximate value of
                                        No. Of goods         good
1         2                             3                    4




     Above panchanama is given in good condition. At time of
panchanama we have not found any illegal activities. We have given
the statement without any intoxication & without any pressure.

Sign of panches : 1)
                  2)
before

STI                                     STO                                  AC

                                      Page 76 of 127
                                     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 ----------------------------------------------
              2) Shri ----------------------------------------------
               At the place shri ------------------------------------- prop/partner
              was also present. He was asked to produce proof of
              payment           of       the        above        outstanding          dues.
              shri.------------------------------------- did not produced proof of
              payment & declined to pay the Sales Tax dues.

              Therefore action of attachment in presence of above two
              panchas is performed. A list prepared of goods / property
              for attachment. Office Seal pasted on each goods/
              property serially. Approximate value of goods are
              decided & noted down in the list. All the attached goods
              are given in possession to shri ----------------------------------------
              & the acknowledgment & guarantee taken from him.
              Also prepared Panchanama of the said auction.

              Signature taken on panchanama.                       Then     Action      of
              attachment completed at (time )



                                for information & further order .




                                           Page 77 of 127
                               Annexure – 14
         AUCTION PROCLAMATION NOTICE IN FORM 6/7
             MOVEABLE /IMMOVEABLE PROPERTY

Read- 1) Notice in form No. 1 issued u/s 178/267 of M.L.R.C, 1966
      2)Warrant of attachment No. ------------------------ Date--------------
      3) Order in form No.4 u/s 11 of the Maharashtra Realization of
        Land Revenue rule 1967 ( R & F D No. UNF / 2367/ R dt.
        31.05.68 ) vide No.B- dtd.
      4) Section 192/193 of M.L.R.C. 1966 read with rule 12 (2)
    (b)/(c) of ibid .

No- AC/STO(Recovery)/400              /S/     /TIN______/ B-         Mumbai Dt.


       Whereas Shri. /Smt. ---------------------------------- prop/Partner of M/s.
--------------------------------- holder of RC No./TIN --------------------------------
under Bombay Sales Tax Act, 1959/MVAT Act and R.C. no.
------------------------------under         Central Sales Tax Act 1959 and
----------------------------------- under (name of other Act if any )
-----------------------------------Act has made            default in payment of Rs.
--------------- payable by him/her and Rs. ----------------- ( in words Rs.
----------------------------------------- ) an account of processing fees under
MLRC 1966. And whereas the moveable /immoveable property
specified below has been attached for the recovery of Rs.-------------------
------------------ plus / Rs. --------------------------------------------------- .
       Notice is hereby given that unless the total amount aforesaid be
paid in the Govt. treasury on or before the day herein fixed for the
sale, the said property shall be sold by public auction at -------------------
on ------------------------ day of 200 at or about -------------------------- a.m / p.m
the undersigned . Any Sale so made shall be subject to confirmation.
                The sale of immoveable property extends only to the right,
title and interest of the said defaulter in the said property.



                                    Page 78 of 127
          Schedule of Moveable /immoveable property
                      Moveable property

       Description of Moveable property        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.


                                                  A.C/S.T.O/S.T.I
                                                       Date-
Dated
Seal of office
Address of Office-

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
   4 Hon’ble Joint Commissioner of Sales Tax, (Recovery)
      -----------------------------
      Division for information. Report of auction shall be submitted
      immediately after completion of the same.
   5 Deputy            Commissioner                of       Sales          Tax,         (Recovery)
      -----------------------------
      Division for information. Report of auction shall be submitted
      immediately after completion of the same.
   6 Shri /Smt. ----------------------------- Prop/ Partner /director of M/s.
      -----------------------------------------------------------------------------------------------
      -------------------------------------------------------------------------------------------------
   7) The Secretary, Name of the Co-op-society-------------------------- for
information.
   8) The chairman M.I.D.C /CIDCO/SICOM/B.E.S.T/MSEB - -------- for
      information and with request to take note of above auction and
      depute representative on the date of auction.
   9) The Branch Manager, Name of Bank-------------- Branch -------------
      for information and necessary action, and depute representative
      on the date of auction.
   10) The Deputy Collector /Tahsildar ------------------------------------------
   11) The Assistant Commissioner of Municipal Corporation ----------
Ward Mumbai.




                                           Page 80 of 127
                                 Annexure -15

                 TERMS AND CONDITION OF AUCTION

            This auction in conducted to recover there outstanding sales
tax dues Rs. ------------------------ for the period from Shri/Smt.
-----------------------Prop/Partner/of      M/s.-------------------------------------------
holding of R.C. No. -------------------------------------- under B.S.T.Act,1959
and ----------------------- under C.S.T. Act 1956 and on realization of the
dues, auction proceeding shall be completed after confirmation of
same.

         This auction is conducted on (date )                          at (time )
--------------------------- at ( address of place of auction ) ----------------- All
interested bidders should remain 30 minute before the beginning of
auction proceeding .
             The Name, Age, Occupation address, Telephone Number of
each bidders should be entered in statement along with signature.
           The upset price of property to be auctioned shall be declared
by the recovery officer and every bidder present shall bid the auction
above upset price.
        After three hammers of bid the said property shall be deemed to
have auctioned and successful bidder shall be required to deposit 25
% of the final bid price in cash /DD/ P.O. immediately with recovery
officer, the receipt of the same shall be passed immediately.
         The auction shall be subject to confirmation. The order shall be
passed by the competent authority. On receipt of the said
confirmation order successful bidder shall have to pay the balance 75
% within 15 days, failure of which the amount paid on the date of
auction shall be forfeited and auction proceeding shall be initiated
again .
             The recovery officer conducting auction shall postpone the
auction if the number of bidder, is less than 3 and fresh date of
auction shall be again declared vide                  fresh notification and
advertisement in local news papers.




                                      Page 81 of 127
                            Annexure 16
List of Bidders
Date of Auction
Time of Auction
Name of defaulting dealer
Amt. to be recovered


Sr. No   Name of Bidder      Age    Address    Occupation   sign.




                              Page 82 of 127
                             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
2nd
3rd
'
'
'

Last & Hammered
Bid




                                Page 83 of 127
                                      Annexure -18
                 ORDER OF CONFIRMATION OF AUCTION
 ( u/s 208 of M.L.R.C 1966 read with Section. 38 (b) (ii) of the B.S.T. Act 1959 )

Read : Letter date ------------------------------- under No
Heard : 1) (Name of defaulter dealer )
         2) (Name of Bidders )
         3) ( Officers from MIDC /SICOM Bank etc. )
--------------------------------------------------------------------------------------------------------
No. Jt. CST(Recovery)/TIN -------/recovery/Auction confirmation/B-
/Mumbai

         Whereas Shri /Smt. ------------------------------------------- Prop/ Partner/
M/s.------------------------------------     holder          of        R.C.   No./TIN
---------------------------------- under BST Act,1959/MVAT Act, 2002 and RC
No. ----------------------------------- under CST           Act 1956 and RC No.
-------------------------------------- under -------------------------- Act had made
default in payment of Rs. ------------------------------- (In words Rs.
---------------------------------- only) on account of Sales Tax dues payable by
him /her and Rs. ------------------------------------------ (In word Rs.
---------------------------------- only) on account of processing fees under
MLRC,1966 and

         Whereas the recovery officer Shri ---------------------------------------
STO/AC of ST Recovery Division had attached the moveable/
immoveable           property         on  --------------------------- ----------------vide
panchnama dated ----------------- and /or order No. --------------------------------
date------------------------------- and .

              Whereas the said property was put up for auction by the
recovery officer. After due process of auction, conducted on
---------------------------------------------- 25 % of the bid amount was deposited
vide receipt No. -------------------------- date -------------------------- and now, to
confirm the said auction, it was required to give proper hearing to all
person concern.

         Accordingly, letters were issued to all person concerned and
were called on -------------------------------- at ---------------------------- at the
office of undersigned.


                                            Page 84 of 127
Shri ----------------------------------- attended and was heard (Name of
defaulting dealer /bidders etc.)
Shri -------------------------------------- Manager (Name of Bank ) attended
and was heard.
               Nobody raised any objection. Therefore in term of powers
vested in me under Sn. 208 of MLRC 1966 r/w. Section. 38 (4) (ii) (iii)
of the B.S.T. Act, 1959. I                     Shri -------------------------------------- Addl.
CST/Jt/DY.C.S.T. .Recovery division, confirm the auction sale and
direct the recovery officer to recover the balance 75 % of the bid
amount           i.e.     Rs.      ------------------------------ from        Shri/Smt./M/s.
-------------------------------- successful bidder within 15 days from receipt of
this order .
           Given under my seal and hand on ---------------------------------------.

Date :
Seal :

copy to :-
  1 Shri/Smt. -------------------------------------- ------Prop./Partner/Director
     of M/s. ------------------------------------ holder of RC No./TIN
     ------------------------------- under BST Act, 1959/MVAT Act, 2002 & RC
     No.------------------------------    under CST Act,1956 . He /She is
     directed to remain present at the time of handing over/taking
     over of the property.
  2 Shri/Smt/--------------------------------- residing at --------------------------
     being successful bidder in auction dt. -------------------------------
     directed to deposit 75 % of bid price i.e. Rs. -----------------------------
     before the recovery officer within 15 days from receipt of the
     order. If he /she fails to pay the said amount on or before
     ---------------------------- same shall be forfeited forth with and action
     under M.L.R.C shall be initiated a fresh .
  3 The Jt .Com. of S.T (Recovery) --------------------- division for
     information & necessary action.
  4 The Dy. Commissioner of sales Tax (Recovery) ------------------------
     for information and necessary action.
  5 The A.C./Sales Tax Officer (Recovery) for information and
     necessary action.
  6 Shri ---------------------------- Branch Manager. (Name of bank )
     Branch for information.
  7 Any other person involved in auction property.



                                        Page 85 of 127
                                   Annexure – 19
         CERTIFCATE OF PURCHASE /SALE OF PROPERTY

Auction on --------------------------------------- at--------------------------------------------
 ( u/s.212 of M.L.R.C. 1966 r/w Section. 34 of the MVAT Act, 2002)

Read – 1) Order of confirmation vide No. --------------------date
----------------Passed by Joint Commissioner(Recovery)

No-AC/S.T.O.(Recovery)/Receipt/Certificate                                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
Copy To :
 1 Shri /Smt. ( Name of bidder ) ----------------------------------- directed to
   remain present on ------------------------ at ----------------------- for
   handing over / taking over the property.
 2 Shri /Smt. (Name of defaulting dealer) ------------------------ Prop. /
   Partner Director of M/s. ---------------------------------- directed to
   remain present on ----------------------------- at ---------------------------- for
   handing over / taking over the property.
 3 The Secretary ----------------------------- Co-op. Society of the
   premises, with request to attend on ------------------------------------ at
   ----------------------------- to handover / take over the property.
 4 The Manager (Name of Bank) -------------------------------------- Branch
   for information.




                                    Page 87 of 127
                             ANNEXURE -20

                                         Office Of the
                                         Assistant Commissioner of Sales Tax
                                         (Recovery-1), Recovery Branch,
                                         6-C-5, Vikrikar Bhavan, Mumbai.
                                         Tel No. 23730626

No. AC (Recovery-1 )/Recovery Branch/ 07-08/B-              Mumbai, Date-

                     SUMMONS TO WITNESS
      (Under section 14 of the Maharashtra Value added Tax Act, 2002 )
Before the Assistant Commissioner of Sales Tax (Recovery-1), Recovery Branch,
Mumbai, in proceeding of Recovery, U/s. 33 of the Maharashtra Value added Tax
   Act, 2002 in respect of M/s ________________________________for the period
                        ___________ to ________________.

To
_____________________________,
_____________________________.

         Where as your attendance is required to give evidence and to produce
documents in the respect of the _________________________________________ by M/s
_______________________________ during the period from 01.04.2001 to 31.03.2004.
You are required personally to appear before me in my office at the above
address on              at        A. M. and to bring with necessary documents in
the support of the ___________________________ as details below-

___________________________________________________________________________________
___________________________________________________________________________________

      If you fail to comply with this order with lawful excuse, you may be
subjected to the consequences of non attendance laid down in Rule 12 of order
XVI of the code of Civil Procedure, 1990. You may alternatively be prosecuted
under section 174 of Indian Penal Code for not complying with the requirements
as mentioned in this Summons.
            Given under my hand and the seal of my office this ___ th___________,
2007.

Seal
Date
                                 Assistant Commissioner of Sales Tax (Recovery)
                                                Recovery Branch, Mumbai
Note – No traveling allowance will be admissible to you for the
attendance in above proceeding.

                                   Page 88 of 127
                                  Annexure-21

    BY THE COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI

     Vikrikar Bhavan, Mazgaon, Mumbai -- 400010, dated the 23rd November 2006


                                           ORDER

Maharashtra Value Added Tax Act, 2002.

        No. SR. D.C. ( A&R)/ PWR/1006/3/Adm -3 In exercise of the powers conferred by
sub-section (6) of section 10 of Maharashtra Value Added Tax Act, 2002, ( M ah. IX of
2005), and in super session of the Notification No. JTC (HQ)1/VAT/2005/158, dt. 17th
November 2005, the Commissioner of Sales Tax, Maharashtra State , is hereby pleased
to the officers specified in column ( 1) of the schedule appended hereto, the powers and
duties of the commissioner under sections of the Maharashtra Value Added Tax Act,
2002, respectively specified against them in column (2) of the said Schedule .


                                    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. 2002.
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
                                                                       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
                               Annexure- 22
                                            Office of the
                                            Commissioner of Sales Tax,
                                            Maharashtra State, Bombay.
                                            8th floor, Vikrikar Bhavan,
                                            Mazgaon, Mumbai- 400 010.

                  C    I   R     C     U        L   A   R

No. CST/MS/REC-2/Inst-1092/B-                           Mumbai , date. 24-1-
1992
    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 follow-
      ing instructions are issued now.

2.    All the applications for instalments, for the clearance of ar-
      rears of Sales Tax dues, in respect of the dealers under the
      charges of the sales Tax Officers, Class-I & II will be consid-
      ered by the respective Asstt. Commissioners of Sales Tax
      (Adm.) for their Ranges without any monitory limits. The As-
      stt. Commissioner of Sales Tax (Adm.) while considering the
      said applications will see that in granting the instalment facili-
      ty in a deserving cases instalment schedule shall not go be-
      yond 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 un-
      der 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 fur-
      ther, take care of the recovery target of his own range, for
      which he will be held responsible in case of failure to reach
      the same.



                               Page 91 of 127
3.        Similarly the Dy. Commissioner of Sales Tax (Adm) will con-
          sider 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 in-
          stalments 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. Com-
          missioners in their divisions by taking periodic review and see
          that targets of respective divisions are reached. The Dy. Com-
          missioner of Sales Tax (Enforcement) will consider the instal-
          ments for the cases under their respective divisions.

4.        Dy. Commissioner and Asstt. Commissioners while consider-
          ing 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 instal-
          ments :

          i)      When the dealer is not able to pay dues within the pre-
                  scribed 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 trans-
                  actions 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 dis-
                  pute about the rates of tax applicable to certain transac-
                  tions.
          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 possi-
                  bility of getting the dues recovered through the said in-
                  stalments.

     5.         These are broad guidelines prescribed for the grant of in-
                stalments. It is necessary to note that circumstances in
                each case may be different and therefore decisions will de-
                pend on the merits of each case. The authorities granting
                instalments have to see that where the attachment is al-
                                   Page 92 of 127
       ready done it may not be withdrawn except the bank at-
       tachment till the dues are repaid in full. The Dy. Commis-
       sioner 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 in-
       stalments 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. Commis-
     sioner 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 pre-
     scribed 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 con-
     cerned offices should ensure that the entries are properly tak-
     en 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. Commission-
     ers 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 state-
     ment thereof should be submitted, as per standing instruc-
     tions, monthly. Applications received for grant of instalments
                           Page 93 of 127
         should be disposed off by the officer concerned within 15
         days. The dealer, if aggrieved, can appeal to the next higher
         authority.

9.          The instructions given herein, mutatis stands will apply to
         the arrears of the dues under Maharashtra Tax on profes-
         sions, Traders, calling and employments Act, 1975 and the
         Transfer of Property in goods while execution of works Con-
         tract Act, 1989 (Amended) and the Transfer of Right to use
         Any goods for Any purpose Act, 1986.

          The instructions issued herein above will come into effect
immediately.

                                (O.P. GAHROTRA)
                                Commissioner of Sales Tax,
                                Maharashtra State, Bombay.

Copy forwarded for information and guidance to :

     1) All the Addl. Commissioners of Sales Tax and Profession Tax
     2) All the Dy. Commissioners of Sales Tax and Profession Tax
     3) All the Asstt. Commissioners of Sales Tax and Profession Tax
     4) All the Sales Tax Officer including Profession Tax Officers.
     5) All the Desk Officers & Personal Assistants to the Commissioner
        of Profession Tax and Addl. Commissioners of Sales Tax and Pro-
        fession Tax and Dy. Commissioners of sales tax and Profession
        Tax.
     6) All Desks in Commissioner’s Office.




                                For Commissioner of sales tax,
                                Maharashtra State, Bombay.




                               Page 94 of 127
                                      Annexure- 23

                                                      Office Of the
                                                      Commissioner of Sales Tax,
                                                      vikrikar Bhavan,8th Floor,
                                                      Mazgaon, Mumbai 400 010.


                                 TRADE CIRCULAR
To ,
------------------------------------------
------------------------------------------
------------------------------------------
------------------------------------------
 No- Sr. A.C (R&A ) 2002/7/Adm-14/                Mumbai Date 18th April 2002
  Trade Circular No. 9 T of 2002.


            Sub- Recovery of Sales Tax dues in the cases of liquor
                    dealers: Grant of instalments.

            Ref:- 1) Trade Circular No MMB
                     1082/3525/145/Adm-3 Dt.30th October 1982.
                  2) Circular No CST/MS/REC-2/Inst-1092/B---------
                     Bombay, Dt.24th January 1992.
                  3) Interim Orders dated 11th April 2002 of the Nagpur
                     Branch of the Mumbai High Court in W.P No.1337 of 02.

Gentlemen /Sir/Madam.

               A writ petition numbered as w. p. No.1337 of 2002 has been
filed before the Nagpur Bench of the Mumbai High Court. The Hon. High
Court had passed certain interim order in the matter. The respondents had
moved the Hon. High Court for modification of the interim orders by
placing reliance on the circular quoted above.

                The Hon. High Court was pleased to dismiss the application
for modification of the interim order. The Hon. High Court has pointed out
that the state will not be justified in giving such concessions for paying
Sales Tax by instalments to the persons dealing in liquor.

                The trade is informed that all instalment orders issued by
the departmental authorities in respect of dealers in liquor {manufactures,
importers, wholesalers, vendor shops, permit rooms etc.} stand cancelled
                                     Page 95 of 127
with immediate effect. Steps are being taken to recover forthwith the dues
in question. No instalments will henceforth be granted in the cases of
these dealers.

           You are requested kindly to bring the contents of this circular to
the notice of the members of your association.



                                                       Yours faithfully


                                                     ( S. S. Kshatriya )
                                                  commissioner of Sales Tax,
                                                  Maharashtra
State,Mumbai .

No Sr. A.C (R &A ) /2002/7/Adm- 14/               mumbai dt.18th April 2002.
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
                                          Annexure- 24
                                               CIRCULAR

No- REC -2/1292/WRO/1Bombay, Dt.29th Feb 1992
    Circular No.2 of 1992.

    1 According to G.R. No. STA-1082/244/R/S – 8 dated 1st June,n1983,the
        power for writing off of Sales Tax dues not exceeding Rs. 50,000/- in
        each case in each assessment order was delegated to the
        Commissioner of Sales Tax. These powers could be re delegated by
        the Commissioner to the of Sales Tax authorities under him.
        According to Order No. REC – 3/ 1283/26/SC-1009 dated 24-11-
        1983,the Commissioner of Sales Tax has re delegated the powers of
        write-off to Addl. Commissioner, Deputy Commissioner and Asstt.
        Commissioners of Sales Tax as follows:

---------------------------------------------------------------------------------------------------------
Sr. No.         Authority            Restrictions on the powers for write -off
--------------------------------------------------------------------------------------------------------
    1 Addl. Commissioner Powers for write off of the sales tax dues
        of Sales Tax.                    not exceeding Rs.50,000/- in each
                                         assessment order.
    2 Dy. Commissioner                   Power for write off of the sales tax dues
        of Sales Tax                     not exceeding Rs.30,000/- in each
                                         assessment order.
    3 Asstt. Commissioners Power for write off of the sales tax dues
        of Sales Tax                     not exceeding Rs.10,000/- in each
                                          assessment order.
-------------------------------------------------------------------------------------------------------

    2  Instructions have been issued in the past that when there are no. of
      amounts liable to be written – off pertaining to various periods and
      various assessment orders and if some of the amounts are beyond the
      competences of a particular Sales Tax Authority, then he is required
      to transmit all the cases to the authority who is competent to write-
      off of biggest amount involved of the lot. For example, if there are 10
      amounts to be written-off pertaining to 10 different period and of
      these in three cases the dues are less then Rs. 10,000/- and in
      another three cases the dues are less than Rs. 30,000/- and in four
      cases the dues are less than Rs. 50,000/- then all the ten cases were
      to be sent to the Addl. Commissioner of Sales Tax because, four cases
      are within his competence.
    3 In modification of these, the following amended instructions are
                                                Page 97 of 127
    hereby issued:
    As in the example mentioned above, if there are few cases within the
    competence of the concerned Sales Tax Authority and some beyond
    his competence, the Authority shall issue write-off orders where
    necessary, after scrupulously following the department and
    Government instructions in this regard and completing the
    documentation like report from the police and / or the revenue
    authorities and so on. After passing the necessary orders the cases
    which are beyond his competence shall be transmitted to the next
    higher authority who in turn will take similar action in cases within
    his competence and transmit the remaining to next higher authority
    and so on.
  4 It is once again brought to the notice of the authorities who are
    competent to write –off Sales Tax dues that arrears are mounting
    alarmingly. The Public Accounts Committee has adversely
    commented on this unsatisfactory situation. It is noticed that despite
    the powers having been delegated, they are not being exercised by
    this Sales Tax Authorities and orders are not being passed for write-
    off of unrecoverable dues. It is, therefore, necessary that the write-
    off cases are processed and scrutinized expeditiously and orders
    passed, and the cases which are beyond the competence of the
    officer concerned submitted to higher authorities after due scrutiny
    and documentation. The police and the Revenue Authorities should
    be pursued for obtaining reports of the whereabouts and assets of the
    dealer so that cases are completed in all respects. As per
    memorandum dated 1.10.85 bearing No. STA-1085/271/RES -10 it is
    not necessary to obtain police report in cases where the dues are less
    than Rs. 10,000/- Inquiry reports from departmental authorities will
    suffice. It is also noticed that when the cases are received in this
    office, it is without bifurcation of the returns and verification records
    and without proper paging and indexing. This needs to be avoided.

  5 It is once again reiterated that the concerned Sales Tax Authorities
    should exercise their powers to write – off of Sales Tax dues
    pertaining to the cases within their competence and then have the
    cases pertaining to the remaining periods transmitted to higher
    authorities as directed above.


                                      (M. RAMESHKUMAR)
                                  Addl. Commissioner of Sales Tax,
                                     Maharashtra State, Bombay.

Copy forwarded for information on and guidance to:
  1 All the Addl. Commissioners of Sales Tax and Profession Tax.
  2 All the Dy. Commissioners of Sales Tax and Profession Tax.
                                Page 98 of 127
3 All the Asstt. Commissioners of Sales Tax and Profession Tax.
4 All the Sales Tax Officers including Profession Tax Officers.
5 All the Desk officers and Personal Assistants to the Commissioner of
  Profession Tax and Addl. Commissioners of Sales Tax and Profession
  Tax and Dy. Commissioners of sales Tax and Profession Tax.




                            Page 99 of 127
                   Annexure – 25
                                     To write off Sales Tax arrears

                Govt. of Maharashtra, Finance Dept.
G.R. No/ write off/ 1095/C.R.119 /Taxation – 4/ Mantralaya, 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 1995 -96 declared that,
the cases in which registration certificates are canceled before
1.07.1981 and no asset is available to recover the sales tax arrears
then in all such cases sales tax arrears shall be waived.

       As per above declaration, government is now pleased to order
that, the cases in which registration certificates are cancelled
before 1.07.1981 and no asset is available there of in all such cases
sales tax arrears should be waived. The powers to waive the arrears
is being delegated to the C.S.T M.S, Addl. C.S.T Mumbai Zone, Pune
zone and Nagpur Zone.

      The Orders will be restricted to only above period.
      By the name and orders of Government of Maharashtra.


                                                   (D. S. Dixit)
                                              Officer on Special Duty.
                                                   Finance dept.




                            Page 100 of 127
                          Annexure – 26


                                                Vikrikar Bhavan, 8th Floor,
                                                Mazgaon, Mumbai 10.
To,
All Addl. Commissioners
AC / Dy. Commissioners ( Adm )
Asstt. Commissioners (Adm )

No- ADM- D-18/ Writ-off/95-96/ B- 2188 Mumbai dt. 14.2.96.


          Sub :- To write off Sales Tax dues

          Ref :- 1) G.R.No. Write off-1095/ C.R.-11 / Taxation – 4,
                    Dated - 24.01.96.
                 2) Letter of this office dated 5.2.96 No. bearing
                    No Adm -17/18 / Recovery -95-96 / Write-off/
                    B- 2143.

            The letter issued by this office as referred in (2) above is
now cancelled as per G.R. issued by Government as refereed in (i)
above this office, by this letter delegation revised powers to write off
Sales Tax arrears (Restricted to above referred G.R.).

           In the case under your juridical the arrears in which Sales
tax registration certificates are cancelled before 1.7.81 and no asset
in available thereof, in all such cases Sales tax arrears shall be write-
off by proper procedure.

               In each case certificate of cancellation of Registration
certificate before 1.7.81 and certificate of not having asset for
available for attachment is compulsory to kept on record.

           All the directions (proforma and necessary information) for
write-off shall be as earlier.


                              Page 101 of 127
                         Delegation of Power :-

Sr.N Post     Power in general Cases ( R.C.inPower as per G.R
o             not can celled before 1.7.81 and( R.C.is can celled before
              asset is available )            1.7.81 and no asset is available
                                              )
 1 C.S.T      Rs. 50,000 /- to 1,00,000/-     All powers
 2 A.C.S.T    30,000/- to 50,000/-            All Powers
 3 D.C. (Adm )10,000/- to 30,000/-            Rs. 50,001 /- to 1,00,000 /-
   now J.C.   (for each assessment order )    ( For each assessment order )
 4 A.C.( Adm )Up to 10,000/-                  Up to Rs. 50,000 /- ( For each
   now D.C.   (for each assessment order )    assessment order )

        The powers delegated above are restricted to the G.R. dated
24.01.96 the powers in general cases are as before i.e. as per circular
dated 29.02.92 .


                                                 ( Suresh Salvi )
                                        Addl. Commissioner of Sales Tax
                                               Maharashtra, Mumbai .




                                Page 102 of 127
                          Annexure – 27

Confidential                       No. BIF – 1089 (1111) / IND.10,
                                   Industries, Energy and Labour Dept,
                                   Mantralaya, Mumbai – 400032.
                                   Dated 17th October,1990.


To,
The Chairman and Managing Director,
Industrial Development Bank of India,
LDBI tower, Cuff e parade,
Mumbai - 400006


       Sub – Standard package of Relief’s/Concessions evolved by
             State Government for revival of Sick Industrial Units
             referred to BIFR – Revision of...........

Sir,
        The Government of Maharashtra had formulated a standard
package of
relief’s/concessions which would be considered by the Operating
Agencies / BIFR in the
cases of Sick Industrial Companies (Special Provisions) Act, 1985.
The details of these
non/fiscal concessions/relief’s were outlined in this Department latter
No. BIF / 1089
(1111) /IND – 10, dated 7th February, 1990. The State Government
has, keeping in view
its experience with the existing package, decided to revise its existing
standard package in supersession of its letter dated 7th February,
1990 as detailed below.

  2. The revised standard package would consist of non-fiscal and
     fiscal concessions,
     with some variations in the letter, for industry in general,
     composite cotton textile
     mills and workers industrial cooperatives.
                              Page 103 of 127
3. The following non-fiscal concessions could be considered in all
  cases before the
  BIFR :

  i.      Preferential treatment / exemption in the case of power
    cut / restrictions
  ii.   Declaration as “relief undertaking” within the legal
        framework of the Bombay Relief Undertakings (special
        Provisions) Act ; 1952, wherever section 22 of the Sick
        Industrial Companies ( Special Provisions ) Act, 1985
        (SICA, 1985) is not applicable. Notification would be issued
        after following the procedure under the       Bombay Relief
        Undertaking Act, (BRU) for such declaration.
  iii. Assistance in negotiation with labour through the official
  machinery.
  iv. Non-insistence on guarantees of banks / institution for
  payment of dues
        by sick units to Government or Government owned
  corporations.

4) The following fiscal concessions would be considered in cases
  other than composite Cotton Textile Mills.
  i)   Arrears of principal amounts of Government dues (Sales
       tax, purchase tax, additional tax, turnover tax, land
       revenue, electricity duty, irrigation charges etc.) and as
       energy dues of Maharashtra State Electricity Board (MSEB)
       as on cut-off date may be rescheduled over a period of 2
       years at a time and up to a maximum of 5 years (in special
       cases, on detailed justification being advanced by the
       Operational Agency). The rescheduled arrears would be
       recoverable in monthly installments carrying simple
       interest at 13% per annum.
  ii) The arrears on account of interest on principal amounts of
       Government dues mentioned at (i) above will be funded, as
       on the cut-off date, and rescheduled for monthly recovery
       over the period mentioned at (i) above. In arriving at the
       amount of funded interest, the rate of interest (on
       outstanding principal amounts) would be reduced to 10 %
       simple per annum for the period between the date of
       reference to BIFR under Section 15 of SIC (SP) Act and the
       cut-off date. No interest will however, be charged on the
       recovery of such funded interest.
  iii) Arrears of minimum charges of MSEB during the period(s)
                          Page 104 of 127
           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.
     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 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
          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/ built-
      up property for the revival of sick units. It would, therefore, not
      be possible to consider such proposals, in individual cases, till a
      general policy is approved. Operating Agencies may not,
      therefore, include this relief in their Reports.
10)      The State Government would like to reiterate that
                              Page 106 of 127
 reliefs/concessions as        expected of it should be clearly and
 explicitly indicated in the Draft Report and      in the cash flow
 statements etc. In addition, a sensitivity analysis, bringing out
 the impact of different levels of State Government concessions
 in the cash flow             and on indication like debt Service
 Coverage Ratio (DSCR) should invariably be            incorporated
 in this Report.



                                    Yours Faithfully

                                          Sd/-
                                   ( A.H. Abhyankar )
                               Joint Secretary to Government.

Encl: As above.
Copy to :-

 1)  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-110 001.
 10) Managing Director. Maharashtra State Financial
     Corporation, Mumbai.
 11) Managing Director, SICOM Ltd. Mumbai.
 10) Select files (IND.10).




                         Page 107 of 127
                    Annexation - “A”

        Standard terms and conditions for grant of reliefs/concession
by State Government in cases of seek units before the board for
Industrial and Financial Reconstruction ( BIFR )

    The reliefs/concessions granted by the Government of
Maharashtra would be subject to the following terms and conditions:-
 1. (a)     (i) The BIFR considers the unit as Viable and all other
    agencies concern                     agree to provide concessions
    expected of them under the scheme.
         (ii)    The specific sacrifices expected of the State
              Government should be spelt out clearly by the
              Operating Agency in its report and quantified as well as
              justified in clear terms.
     (b) The Operating Agency and Company should spent half-
         yearly review reports on the progress of the Company
         under the approved revival programme.
     (c) The Company should pay the current dues of sales- tax,
         electricity bills and other taxes regularly.
     (d) The Government will take a review annually and decide
         regarding extension of the concession particular keeping in
         view the availability of Government of India's excise
         concessions. If the company achieves financial results
         better than that projected in the approved package, the
         repayment schedule will be modified, considering the
         financial position of the Company.
     (e) When the sick industrial company turns the corner and the
         revival programme is successfully completed, the financial
         sacrifices undertaken by the State Government would be
         recouped from the Company out of its future profits/cash
         accruals.
     (f) If the working of the Company is found to be unsatisfactory
         during the rehabilitation period, the government dues will
         be recovered in one lump sum as per rules.
     (g) The Company should not declare any dividend till the
         repayment of outstanding dues of the State Government.
     (h) The exact amount of dues of sales-tax, electricity, etc.
         would be as determined on the date(s) specified by the
         appropriate State Government agency/authority e.g.
                             Page 108 of 127
           Commissioner of sales Tax, Maharashtra State Electricity
           Board, etc.
      (i) The Company and workers Union would agree to the
           rationalization of labour as may be determined on techno
           economic grounds by the Operating /Agency/ BIFR .
(2) The following additional terms /conditions will be imposed in
cases where concessions/reliefs are granted to Worker's Industrial
Co-Operatives .
       (a) 78 % to 80 % of the workmen who were on the Muster Roll
           at the time of closure of the unit should agree to participate
           in the scheme and become a Member of the Co-Operative
           society to be formed.
       (b) The Co-Operative Society so formed should not be liable to
           pay any wages whatsoever for the period prior to restarting
           of the unit.
     (c) During the period of operation of the approved revival
           package the workmen shall agree to receive wages and D.A
           at 75 % in the first year, 85% in second year and 100 % in
           the third year of the wages and D.A drawn at the time of
           closure.
     (d) Workers shall not agitate for even minimum bonus for the
           first year in case the Management seeks exemptions under
           Section 36 of the payment of Bonus Act.
      (e) The workers shall agree to the rationalization of the
           workers / staff as envisaged in the rehabilitation scheme of
           the unit, as approved by BIFR .
      (f) The extent of surplus workmen /staff shall be as indicated
           in the rehabilitation scheme approved by BIFR and the
           terminal benefits for the surplus workers/ staff shall be
           date/ mined in accordance with relevant legal provision and
           as agreed to in the approved rehabilitation with relevant
           legal provision and as agreed to in the approved
           rehabilitation package.
     (g) When the sick industrial company turns the corner and the
           revival programming is successfully completed the financial
           sacrifices undertaken by the State Government would be
           recouped from the Company out of the future profits/cash
           accruals.
     (h) The Worker's Industrial Co-Operative will have to adhere to
           all terms/ conditions that will be incorporated in the
           Government of Maharashtra's scheme for grant of equity
           share capital in the lines of the IDBI's Equity fund scheme
           for SIC's.
                              Page 109 of 127
                           Annexure- 28

                GOVERNMENT OF MAHARASHTRA

                               NO.SIC -2007/(1/07) IND -10
                               Industries, Energy & Labour Department,
                               Mantralaya, Mumbai – 400032.
                               Dated the 30th March 2007
TO,
The Chairman and Managing Director,
Industrial Development Bank of India,
IDBI Tower, Cuff Parade,
Mumbai – 400005

       Sub :- Standard Package of Reliefs / Concessions evolved by
              State Government for revival of Sick Industrial Units
              referred to BIFR – Revision of
       Ref :- Letters dated 17th October 1990, 1st December 1990 and
              19th September, 1992 bearing No. (1) BIF – 1089 (IIII)
              Ind – 10

Sir,
         With reference to the letters under reference on the subject
mentioned above, it is stated that Government of Maharashtra have
formulated a New Industrial Policy, 2006. In this new policy, there
are some concessions/reliefs which would be considered by the
Operating Agency/BIFR in cases of sick industrial companies which
had made reference         to the BIFR under the provisions of the Sick
Industrial Companies (Special Provisions) Act, 1985. The details of
reliefs/ concessions were outlined in this department’s letters
mentioned in the reference. The State Government has keeping in
view its experience with the existing package, it is decided to help
the sick units registered with BIFR and where a revival package has
been approved are being offered reschedule meant of Government
dues as well as electricity charges by granting a period of five years
for repayment and offering concessional interest @ 7% per annum
INSTEAD OF 13% per annum as mentioned in the above Government
letters.
       It is applicable in the matter of interest thereon and as well as
penal interest also.
      Above concessions / reliefs are also applicable to Co- operative
                              Page 110 of 127
Sector Industries those, which are registered at Registrar
(Cooperation) under Maharashtra State Cooperative Societies Act.
For non viable units, it has been decided to offer smooth exist by
allowing a Special Amnesty Scheme under which these units will be
allowed one time settlement of State Government dues to be settled
at the principal amount by complete waiver of interest.
For availing this facility, the entire amount of dues less the interest
and penal charges will have to be paid by 31st March 2008.
          In addition, the sick units in MIDC areas and cooperative
Industrial Estates opting for an exist will be permitted to dispose
their assets provided that the land should be used either for
industrial purpose or for service industries only. Units located outside
the MIDC areas / Cooperative industrial Estates opting for exist will
be permitted to dispose their assets. However the land in such cases
will have to be used as per the zoning regulations of the competent
Development Authority.

      Thanking you,

                                        Yours faithfully,

                                                 Sd/-
                                         ( V.S. PUNDE )
                                         DESK OFFICER

copy to :-
  •   Principle Secretary, Finance Department
  •   Principle Secretary, ( Revenue ) Revenue and forest Department
  •   Principle Secretary, ( Co-operation ), Co-operation and Textile
      Department
  •   Principle Secretary, ( Energy ) Industries, Energy and Labour
      Department.
  •   Principle Secretary, ( Labour) Industries, Energy and Labour
      Department.
  •   Secretary ( Textile ), Cooperation and Textile Department.
  •   Secretary, Water Resources Department.
  •   Development. Commissioner ( industries ), Directorate of industries,
      Mumbai.
  •   Special Commissioner, Government of Maharashtra, Maharashtra
      Sadan,
      Copernicus Marg, New Delhi -110001.
  •   Managing Director, Maharashtra State Financial Corp, Mumbai.
  •   Managing Director, SICOM LTD Mumbai.
  •   Select Files ( Ind-10).
                               Page 111 of 127
                             ANNEXURE- 29

                                             Office of the
                                             Commissioner of Sales Tax,
                                             Maharashtra State, Bombay.
                                             8th floor, Vikrikar Bhavan,
                                             Mazgaon, Bombay- 400 010.

                     C   I   R      C    U     L   A   R

No. MMB-1097/118/ADM-3                       Bombay , dt. 24-1-1992
    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. 1.4.1993

     In the circular referred above, the instructions have been given
regarding manner of recovery of tax from the company declared sick under
the Sick Industrial Companies (Special Provisions) Act, 1985 sanctioned by
the Board for Industrial and Financial Reconstruction (BIFR).
2.   In the said Circular, it was stated that except following two
contingencies, in no other case, recovery should be stayed.

                  a) The Industry which is registered as sick and is under
                     Package scheme for rehabilitation declared by BIFR.

                  b) In respect of the Industry, declared Sick and the De-
                     velopment Commissioner (Department of Industry)
                     has specified a date for the same and has agreed to
                     convert the arrears into loan till such date.

3.     Further, in the concluding para of the said circular dt.1.4.1993
referred above, it is stated that for the above referred two categories, old
arrears of dues may have been under stay; still such dealer is liable for
payment of current dues in time. Accordingly, for the dues arising for the
period after the package scheme for rehabilitation, it is open for the
authorities to initiate all possible action for recovery of sales tax dues.
4.   The above view is expressly affirmed by the Supreme Court in a
recent judgment in the case of Deputy Commissioner Tax Officer and other

                                 Page 112 of 127
Vs. Coromandal Pharmaceuticals and other reported in 105 STC.327.
While scrutinizing the relevant provisions i.e. Section 22 of “Sick Industrial
Companied (Special Provisions) Act. 1985 “the Supreme Court, in para-10
of the judgment, has made the following important observations.
         “ ………Such amounts like sales tax, etc which the sick industrial
         company is enabled to collect after the date of the sanctioned
         scheme legitimately belonging to the Revenue cannot be and
         would not been intended to be have covered within section 22 of
         the Act. Any other construction will be unreasonable and unfair
         and against spirit of the state in a business sense, should be
         avoided.

5. All the Department Authorities are requested to take note of the same.


                                                                Sd/-
                                              ( SURESH CHANDRA )
                                              Commissioner of Sales Tax
                                              Maharashtra State, Mumbai.
No.MMB 1097/118/ADM 3
Circular No.24 Act 1997.
Copy forwarded to –
1. a) All the Addl.Commissioner of Sales Tax in the State.
   b) All the Dy.Commissioner of Sales Tax in the State.
   c) All the Sr.Asstt.Commissioner of Sales Tax in the State.
  d) All the Asstt.Commissioner of Sales Tax in the State.
  e) All the Sales Tax Officer in the State.
2. Copy forwarded with compliment to the Accounts Officer, Sales Tax
   Revenue Audit Bombay and Nagpur for information.
3. Copy to all Desks and Desk Officers in the office of the Commissioner of
Sales Tax, Maharashtra State, Mumbai for information.


                                               Sd/-
                                           ( R.B.AHUJA)
                                 Sr.Asstt.Commissioner of Sales Tax,
                           (Act & Rules ) Maharashtra State, Mumbai.




                                Page 113 of 127
                         Annexure – 30

                                    To offer more concessions to the
                                    Small Sick Industrial Units in
                                    backward zone which are
                                    offered scheme of rehabilitation



                       Govt. of Maharashtra.
                Industries, Energy and Labour Dept.

 G.R. No. SUC -2001/(2891 ) /Ind- 10./ Mantralaya,Mumbai 400,032
                       Date- 21 April 2001.

Read :- 1) G.R. Ind, Energy and labour dept. No SUC-1088/ (899 )
           /Ind-10 dated 26 March 1992.
        2) G.R. Ind, Energy and labour dept. No. SUC- 1096/(604)
            /Ind -10 dated -14 May 1996.

     Introduction :- If state Government declares facilities and
concession to the sick small Industrial Units early then these
concessions /facilities can be considered in rehabilitation scheme to
be prepared by the financial institutions /Banks for rehabilitation of
sick industrial units.    In order to change the procedure the G.R.
Dated 14 May 1996 was revised. The salient feature of the G.R. was
as under.
             a) State Government shall offer facilities /concern to the
rehabilitation scheme prepared by financial institutions /Banks
assisting sick small industrial unit as under.
               All the dues to be paid to the state Government, which
included Sales Tax, principal amount of arrears of M.S.E.B interest
and penalty will be called as arrears on the day of effecting
rehabilitation scheme. The sick unit should pay all the amount of
arrears in maximum 36 monthly instalments and interest thereof @
13 % per annum.

              b) The financial institutions / bank should submit the
rehabilitation proposal of the sick unit to the related General
Manager / Industry Officers of District Industry center. The proposal
should be inclusive of date of stating of plan and period of the plan.

                             Page 114 of 127
        c) The general manager/ industry officer of District Industry
center shall issue “Sick Industry certificate'' ( possibly within seven
days ) to the related sick unit. The certificate should contain date of
starting of scheme and period of scheme.
                 The sick unit obtaining such “sick certificates '' shall
automatically get all the relief’s and concessions as quoted in (a).

Government Resolution:- Considering the reduction in the rate of
interest by the financial institutional/ banks, govt. is offering more
relief /concessions to the sick units in the backward zone (C, D and
D+, no industries districts ) by this G.R.
           Introduced earlier up to the date of effect of rehabilitation
programmer all the state govt. dues means Sales tax, M.S.E.B
arrears a (principal amount) the period of payment of dues in
increased from 36 instalment to 60 instalment . Also the interest
rate is 12 reduced from 13 % to 10 %.
          By the order and name of government of Maharashtra.




                                                ( Shekhar Dhavle )
                                                   Desk Officers




                              Page 115 of 127
                          Annexure-31

                       (Form 414)
         (See rule 42 of the MVAT Rules 2005)

 Application for clearance certificate under clause (a) of sub section
               (8) of section 32 of the MVAT Act, 2002

To
_______________________
_______________________

Sub: Application for clearance certificate under clause (a) of sub
section (8) of section 32 of the MVAT Act, 2002

Sir,
I request a Tax Clearance Certificate to be granted to me. I give
below the necessary particulars.

Name of the dealer                    _______________________________

R.C.       no.      (TIN)       under          MVAT          Act,      2002
_______________________________

Address of the place of business
    _______________________________

Period        for       which        clearance          is          required
     _______________________________

Thanking you.
                                                Yours faithfully,
Dated     : __________                          Signature_____

Place: __________                         Name & Status __________




                             Page 116 of 127
                               Annexure- 32

      Report from other branches of dues position
Sr.   Name/R.C.no.      Nature      of Period of Amount of dues   remark
no.   /TIN of dealer    dues (return, dues
                        assessment,
                        interest,
                        penalty,
                        forfeiture
                        etc.)




                                                                           S
ign of Head of Branch




                                  Page 117 of 127
                             Annexure-33

                        (Form 415)
          (See rule 43 of the MVAT Rules 2005)
 Tax clearance certificate to be issued under clause (a) of sub section
               (8) of section 32 of the MVAT Act, 2002

To
__________________________
__________________________

Sub: Tax clearance certificate to be issued under clause (a) of sub
section (8) of section 32 of the MVAT Act, 2002

This is to certify that –

Name of the dealer _______________________________

R.C.       no.      (TIN)       under           MVAT      Act,      2002
_______________________________

Address of the place of business_______________________________

Details of dues

Sr. no.             Period            Amount         of Amount      of
                                      dues as       per other dues, if
                                      returns           any




No dues, except those mentioned herein above are pending as on
date of issue of this certificate.

Seal

Dated      : __________                          Signature_____

Place: __________                          Designation __________
                              Page 118 of 127
                                    Annexure – 34

                                   Inward Register
Sr. Inward reference  Received Sankalanacha Subject Outward Classif Remark
No.                   from     no. and name         No.     icatio s.
    No. Date Received
                                                            n
                    date
1   2       3       4          5        6                7       8         9     10




                                    Annexure – 35

                                   Outward Register
Sr.No. Outward          Send   Sankalanacha Subject      Inward Classi Postage   Remarks
       reference        to     no. and name              No.    ficatio
                                                                n
        No. Date

1       2       3       4      5             6           7      8      9         10




                                       Page 119 of 127
                            Annexure – 36

                  Un Official Reference Register
Sr Da Reference by office            If        Subje Date     Acknowle- Remarks
.N te Recei Referen Subject Date     reference ct    of       dgement
o.    ved   ce no.          of       sent            refere   for
      from & Date           refere   another         nce      acceptance
                            nce,     officer,        receiv   of
                            retur    name of         ed       reference
                            ned      the             back
                            back     officer

1         2   3         4   5                     6   7       8           10




                            Annexure – 37

                  Acknowledgement Register.


Sr. No.             Sent to whom        Letter No.            Signature   of   the
                                                              receiver.
1                   2                   3                     4




                                Page 120 of 127
                          Annexure – 38

                       Movement Register.
Sr Date Name of Desig Detail       Letter   Reaso    Date     Date     Signa Remar
        the dealer nation s   of   no.      n for    of       of       ture    ks
        and TIN. of the files      and      sendi    Remi     files    of file
                   office          date     ng       nder     receiv   recevi
                   r    to         of the   the      issued   ed       ng
                   whom            despa    letter            back     perso
                   e sent          tched                               n
                                   letter
1   2    3         4      5        6        7        8        9        10   11




                              Page 121 of 127
                                                                    Annexure -39

                                Recovery control register of J.C./ D.C.



                                             RECEIVE NAME OF                 ORDER                                                                      NAME &   DT. OF REMARKS
                                                             TIN/                                                    NAME OF
                                             D FROM    THE                   NO./DT.                                         NAME OF ACTION    DT. OF    BR. OF CLOSURE
B.NO.   SR.NO. INW NO.   DATE   DT.OF REC.                   R.C.   period                                             THE
                                                     DEALER                            AMT.    AMT.     AMT.                 THE S.T.I. TAKEN PAYMENT     THE
                                                             NO.                                                     OFFICER
                                                                                       (VAT)   C.S.T.   Allied Act                                       BANK




                                                                    Annexure -40

                            Recovery control register of A.C./S.T.O.

                                             RECEIVE NAME OF                 ORDER                                                                      NAME &   DT. OF REMARKS
                                                             TIN/                                                    NAME OF
                                             D FROM    THE                   NO./DT.                                         NAME OF ACTION    DT. OF    BR. OF CLOSURE
B.NO.   SR.NO. INW NO.   DATE   DT.OF REC.                   R.C.   period                                             THE
                                                     DEALER NO.                        AMT.    AMT.     AMT.                 THE S.T.I. TAKEN PAYMENT     THE
                                                                                                                     OFFICER
                                                                                       (VAT)   C.S.T.   Allied Act                                       BANK




                                                                         Page 122 of 127
                        Annexure – 41

                     instalment Register

Sr. Name of Period Arrears Details   Details    of Details                of Rema
    the dealer             of        instalment as recover          as   per rks
    and TIN.               instal    per order     order
                           ment      Due Amount Date of Amount
                           order     date       payment
                           and
                           date
1   2        3      4       5        6     7            8          9        10




                         Annexure - 42

Register for notice issued u/s. 33 of the MVAT Act,
                       2002.
Sr Name of TIN Arrear Recove Perio Action taken u/s. 33 of the MVAT Act,
   the         s      ry      d    2002.
   dealer             Registe
                      r no.        Date Date Date Date Rema Remark
                                     of        of       of      of    rks of s
                                     issue     servic   deale   bank the
                                     of        e   of   r       Attac Bank
                                     notice    notice   calle   hed
                                                        d at
                                                        offic
                                                        e




                             Page 123 of 127
                              Annexure - 43

          Register for recovery action under MLRC.


Sr Name of    N Pe Details of Details of   Demand     Bal   Date    Dat     date   Detai Rema
   the        o. rio arrears  recovery     reduced    anc   of      e of    of     ls of rks
   dealer     in d                         by other   e     servi   lette   auct   R.R.
   and TIN.   D.                           reasons    am    ce of   r of    ion    C.
              B.                                      oun   D.N.    auth
              A.                                      t             ority
              &                                                     of
              ye                                                    JAP
              ar                                                    TI
                      Ta pe To A    Chala Am Rea
                      x na tal mo   n no oun son
                         lty   un   &     t
                               t    date
1   2         3   4   5a 5b 5c 6a 6b       7a    7b   8     9       10      11     12   13




                                    Page 124 of 127
                          Annexure - 44

                       Write off Register


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

1   2   3        4    5   6       7      8      9    10    11      12    13




                              Page 125 of 127
                             Annexure - 45

                             Visit Register


Date      Name     of Nature of visit   Departure    Name of the Signature of
          the dealer                    Time         S.T.I.      the Officer
          and TIN.




                             Annexure- 46

  Proforma of Register for tax clearance certificate
Sr. no.        Name/TIN     of Period         of Date of issue Signature   of
               dealer          certificate       of certificate dealer




                                 Page 126 of 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, 2002. The necessary details are
as under :


   1.   Name of the dealer                             ---------------------------------------
   2.   R.C.NO. M.V.A.T. Act, 2002                     ---------------------------------------
   3.   R.C.NO.C.S.T, Act, 1956                        ---------------------------------------
   4.   Address of the place of business               ---------------------------------------
                                                       ---------------------------------------
                                                        --------------------------------------
                                                        --------------------------------------
                                                        --------------------------------------
   5.   Type of Order                                  ---------------------------------------
   6.   Period of Order                                 --------------------------------------
   7.   Dues as per order                                -------------------------------------
   8.   Quantum of relief sought in the appeal           ---------------------------------------
   9.   Balance payable                                   --------------------------------------


  I/We propose to file appeal against the order referred to herein above. I/We expect
if the appeal is decided in our favour the demand interest and penalty would get
reduced by the quantum of relief mentioned in column No. 9 above.
   I/We, therefore, pray that recovery proceedings pursuant to the order(s) under
reference should be stayed till disposal of this stay petition.



                                                             Yours faithfully,

                                                          Signature ----------------------
Date -------------
                                              Name of the applicant ---------------------
Place ------------
                                                                    Status --------------------
                                     Page 127 of 127

								
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