Circular No. 23-T - Department Of Sales Tax

eceive application form for administrative relief from the dealers in an enclosed format.5. In his application to the assessing officer the dealer should mention clearly theamount of tax, interest and penalty for each period separately in respect of whichadministrative relief is sought.6. On receipt of the said application, the assessing authorities shall scrutinise the sameand if it is found in consonance with the Government resolution, shall pass an orderwithin 15 days.7. It is possible that many of the Textile Processors and Photo developers have obtainedthe registration number only after the Judgment of M/s. Matushree Textiles Ltd. In suchcases it will not be necessary to assess these dealers for unregistered period prior toand upto 31.3.2004 for granting the administrative relief. Similarly in case of dealersregistered under Works Contract Act, there is no need to take up the assessment forperiods ending on or before 31-3-2004. However, the assessing officer should confirmthat the dealer has obtained the registration under the Works Contract Tax Act and isnot engaged in any other works contract activity other than the Textile Processing andPhoto developing for which administrative relief is being granted.2. If any dealer has any doubts in the matter, he may refer the same to this office on email addressacadm12@yahoo.co.in for further clarification.3. You are requested to bring the contents of this Circular to the notice of the members of yourAssociation.Yours faithfully,Sd/-(Vijay Kumar Aggarwal)Commissioner of Sales Tax,Maharashtra State, Mumbai.Name of the DealerAddress

2. I hereby state that appeal in respect of the period as above has not been filed/ is withdrawnunconditionally and the photocopy of the acknowledgement of the appellate authority is enclosed.PlaceDateSignature & Stamp of the signatory.AcknowledgementReceived application for administrative relief in case of M/s_______________ holder of W.C.T. R.C. No._______________ for the period from _________ to _______ on _______.DatePlaceSignature & Stamp of Receiving Authority