Sales Tax Instructions

Sales Tax Instructions, 2009
(g)
(h)
(i)
(j)
(k)
(l)
Recovery of all government dues recoverable under the Sales Tax Act
and Central Excise Act.
Investigation and Prosecution.
Investigative audits after action under section 38 of the Sales Tax Act.
All matters relating to Central Excise.
Enforcement issues related to Services Sector.
Any other function given by CBR for achieving the purposes of Sales
Tax Act, Law and Procedures thereof.
(AA) RESPONSIBILITIES OF COLLECTORS UNDER SECTIONS 45, 45B, 46
AND 47 OF SALES TAX ACT, 1990
64. Attention in invited to the provisions of sections 45, 45B, 46 and 47 of
the Sales Tax Act, 1990. Respective Collectors are advised to take necessary steps to
ensure that they receive, monitor and scrutinize each and every order-in-original, orderin-appeal,
appellate order/decision passed by the Tribunal for the purposes of
determination of propriety and justification of filing of appeal under section 45B, 46 and
47 of the Act or of filing an application under section 47(7) of the Act as the case may be,
within the prescribed limitation. For this purpose, the Collectors may consider creating
special cell in the Collectorate. The Collector may also ensure that no appeal/application,
where justified, necessary and appropriate, is delayed or defaulted. The Directors of
Intelligence & Investigations and Inspection & Audit, where they themselves do not file
the appeal / applications, shall also assist the concerned Collector of Sales Tax in this
regard in relation to such sales tax cases which were detected/ reported by them.
65. The Collectors/Directors are also advised to ensure that a fullyconversant
and duly-briefed departmental representative appears (along with relevant
records) before the Appellate Collector / Appellate Tribunal whenever a sales tax case,
relevant to their jurisdiction, comes up for hearing before the said Collector
(Appeals)/Tribunal.
PART – VII
REPEAL
66. The following Sales Tax General Orders are hereby rescinded namely:-
S.No. Sales Tax General Order Number and date
(1) (2) (3)