Sales Tax Instructions

Sales Tax Instructions, 2009
Particulars of
audit/contravention
report or
adjudication/
appellate/court
orders, etc. under
which arrears in
column (9) accrued
Amount of
arrears for
the period
prior to
conversion
to VAT
mode
Arrears till date
of filing of
application for
the period after
the date of
conversion to
VAT made
Whether
any case of
tax fraud
has been
established
or is
pending
against the
applicant
No. & date of
the order
passed by
Collector/
Additional
Collector
disposing off
the application
Amount
paid and
date of
deposit
of
arrears
(11) (12) (13) (14) (15) (16)
vi)
vii)
viii)
ix)
In order to standardize this work in all Collectorates, the particulars in
columns Nos. (3) to (10) shall be obtained from the applicant along with
a declaration in writing to the effect that these particulars are complete
and correct;
The certification of the concerned trade association required under these
relief notifications shall mean a letter of recommendation from the trade
association or chamber of commerce and industry of which the applicant
is a member, or the FPCCI, to the effect that prima facie the application
and attached documents are in order;
The Collectorates shall verify such declared particulars from their own
records, and will also fill in the particulars in the remaining columns (i.e.
11 to 16). Any other information considered really essential for disposal
of the case may also be obtained from the applicant;
After disposing off the applications received under the said notifications, it
may be ensured that all the relevant records of the Collectorate (e.g.
records of arrears, adjudications, court/tribunal cases, etc.) are updated to
reflect the decisions taken on such applications;
x) Each application should be disposed off as promptly as possible by the
Collector or by the designated Additional Collector under an appealable
order;
xi)
It may be ensured that to the extent of the period for which relief is
admissible in these notifications, the staff of the Collectorate does not
raise audit objections or make contraventions on account of the
omissions condoned or condonable under these notifications;