Sales Tax Instructions

Sales Tax Instructions, 2009
contravention/irregularities. Allegedly, FIRs appear to have been lodged without legal,
factual and moral justification having been duly examined.
2. It is therefore ordered that in future no FIR under the Sales Tax Act,
1990 shall be lodged without prior permission from the Board. In order to take prior
permission from the Board, the Collector may first himself examine the legal, factual and
moral aspects of the case, gravity of the contravention/ offences/irregularities and
possibility of recovery of unpaid/defaulted taxes without undertaking prosecution and
then recommended the case for FIR if considered essential. The nature of prosecution
evidences available or collected in the case may be properly scrutinized and comments
thereon be responsibly reflected while referring the case to the Board.
3. As far as the FIRs so far lodged under the Sales Tax Act, 1990, the
details thereof may be sent to the Board within seven days positively in the format given
below:-
S.#
Party‘s name
FIR No. and
The amount of
Nature of
and address
date with
sales tax involved
offence (please
with
particulars of
(sales tax, further
give details and
registration No.
the nominees
tax & additional
quote the
tax separately)
sections
contravened)
(1) (2) (3) (4) (5)
Type and
Legal, factual
Progress so far
The amount of
Remarks
volume of
and moral
made in and
tax recovered