Sales Tax Instructions

Sales Tax Instructions, 2009
Operator
functions, as assigned to him under clause (6) of
this procedure.
Team
Incharge
01 A Superintend / Deputy Superintendent shall be the
incharge of the team constituted for management &
weeding out of the Federal Excise records, whereas
an Auditor shall be the team leader of Sales Tax
team. Both shall report progress on daily basis to
the concerned Deputy / Assistant Collector.
MANAGEMENT OF RECORDS AND CATEGORIZATION THEREOF
1. Management of records includes recording, indexing and weeding of files, while
‗Categorization‘ means categorizing the files / records into various categories depending
on the period for which they should be preserved, so that the non-permanent / inactive
records should be wed out accordingly..
2. All files / records shall be broadly categorized into two categorizes, viz. active /
permanent records and infractions records.
A. Active / permanent records: These records include the records of permanent
value and include the records containing orders on important policy matters, legislation,
rules & regulations, etc. that are likely to be required frequently for reference. The active
records shall also include the cases where any arrear / liability is involved or outstanding
against the taxpayers, an appeal or reference is pending at any forum or court of law or
FTO and where an audit Para or complaint is pending. The records relating to the tax
period from financial year 2001-2002, where prescribed period for raising demand has
not been elapsed, shall also be treated as active / permanent records.
B. Infructuous records: These records shall include the cases where no arrears /
liability is involved or outstanding against the taxpayers, no appeal or reference is
pending at any forum or court of law or FTO and where no audit Para or complaint is
pending. Those records relating to the taxpayers, where no liability has been determined
and the prescribed period for raising demand had already elapsed, shall also be treated as
infructuous records.
PROCEDURE FOR PRESERVATION & WEEDING OUT OF RECORDS
Following procedure shall be followed by each team for preserving the active permanent
record s& weeding out of infructuous record:
1. Each office shall identify / segregate the active and infructuous records, so that
the active records shall be forwarded to the team room, while infructuous records shall be
wed out in accordance with this procedure. Each office shall prepare the information in
respect of infructuous records in the format appended as Annex-A., which shall be signed
by the concerned officer Incharge. The task shall be completed within 15 days and active
files / records identified shall be transferred to the team room on a daily basis.