No.DC(A&R)/Adm-6/VAT- 2009/Adm. Relief
(Trade Cir.No.- 20 T of 2009)
Sub: Grant of Administrative Relief to unregistered dealers.
Ref: 1. Govt.Resolution No.STA-1082/ 244/RES-5 dt.1st June, 1983.
2. No.STA1082/244/ RES-8 dt.5th Feb.2007.
3. This office Trade Circular No.10.74/Adm. Relief/URD/ Adm-4/B-1021 (Trade Circular No.33 T of 2007 dated 18th April, 2007).
4. VAT/2007/Adm. Relief/1/ Adm-14/ (Trade Circular No.68 T of 2007 dated 26th November, 2007).
The powers for grant of Administrative Relief in respect of Acts administered by the Sales Tax Department mentioned in the Government Resolution referred to at Sr.No.2 above were delegated by the Commissioner of Sales Tax to the authorities vide Trade Circular No.68T of 2007 dated 26/11/2007 and Trade Circular No.14T of 2009 dated 18/4/2009.
2. The powers delegated to all the Additional Commissioners of Sales Tax in Maharashtra State as per Trade Circular No.14T of 2009 are hereby further modified:
In pursuance of powers conferred on the Commissioner of Sales Tax by the above Government Resolution, the powers are hereby delegated to all the Additional Commissioners of Sales Tax in Maharashtra State in addition to powers already delegated to the Joint Commissioners of Sales Tax vide Trade Circular No.68T of 2007 with the exception of powers of re-delegation.
All the Additional Commissioners of Sales Tax in Maharashtra State are also delegated the powers to review and withdraw any of the Orders of Administrative Relief passed by the Joint Commissioners of Sales Tax in their jurisdiction under powers delegated to them vide Trade Circular No.68T of 2007.
3. This Circular cannot be made use of for legal interpretation of the provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
4. You are requested to bring the contents of the circular to notice of all concerned.
( Sanjay Bhatia.)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.