Sales Tax Instructions

Sales Tax Instructions, 2009
(ii) Penalty____________________________________
(iii) Rate of additional tax and date from which it is to be
charged (for calculation of its exact amount on the day of
payment). __________________
(iv) Any other liability. __________________
(v) Total______________________________________
(3) The particulars of the order-in-original and the adjudged amount etc.,
shall be entered in the ―Arrear Register‖ which will be updated whenever
any order-in-original is passed and issued. The register shall be sent to
computer section on the 1st and 15th of every month for making entries
in the computer file for updating of the tax payer‘s profile. After the
updating of computer file, the entries in the register will be signed and
stamped ―Posted in computer‖ by the I/C computer section and the
register will be sent back to the concerned Division.
(4) In case of payment against order-in-original on the return-cum-challan
form, bearing the stamp, the said return will be segregated and dealt with
separately.
(5) In the first week of each month, the computer section shall generate a
report to be known as ―statement of recovery of arrears‖ in the prescribed
form (Annex-4) and endorse it to Assistant Collector ―Processing &
Assessment Division‖ for updating of ―Arrear Register‖. Second copy of
this statement shall be sent to the Assistant Collector (Enforcement &
Collection) for updating of ―Recovery Register‖ and further action
including the initiation of recovery proceedings against those tax payers
who fail to pay the adjudged amounts.
(6) The ―Enforcement & Collection Division‖ shall update the ―Recovery
Register‖ as and when recoveries are made and shall send this register to
computer section on 1st and 15th of every month for updating the tax
payer‘s profile. After updating of computer section file the entries in the
register shall be signed and stamped ―Posted in the computer‖ by I/C
computer section and the register will be returned to Assistant Collector
―Enforcement & Collection Division‖.
(7) The following procedure shall be adopted for monitoring/ recording of
refund payments:--
(a)
(b)
The Audit & Refund Division shall maintain ―Refund Payment
Register‖ in the prescribed form and details of each refund
payment shall be entered in that register by the refund section.
At the end of each month the register shall be sent to the
computer section for making entries in the computer file and