COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI
Vikrikar Bhavan, Mazgaon, Mumbai 400 010
Dated the 4th May 2016.
NOTIFICATION
MAHARASHTRA SETTLEMENT OF ARREARS IN DISPUTES ACT, 2016.
No. VAT/MM-2015/47/Adm-8.–In exercise of the powers conferred by sub-section (3) of section 3 of the Maharashtra Settlement of Arrears in Disputes Act, 2016 (Mah. Act XVI of 2016) (hereinafter referred to as “the said Act”), the Commissioner of Sales Tax, Maharashtra State hereby delegates the powers and duties of Commissioner under section 11 of the Act, in respect of orders passed by authorities specified in column (2) of the Schedule – I hereto to the designated authorities as mentioned in column (3) of the said schedule.
Schedule-I
| Sr.No. | Order passed by | Authority to Review |
| (1) | (2) | (3) |
| 1. | Assistant Commissioners of Sales Tax and Sales Tax Officers | Deputy Commissioner of Sales Tax. |
| 2. | Deputy Commissioners of Sales Tax | Joint Commissioner of Sales Tax. |
| 3. | Joint Commissioners of Sales Tax | Addition 1 Commissioner of Sales Tax. |
Further, in exercise of the powers conferred bpi section 10 of the said Act the Commissioner of Sales Tax, Maharashtra State hereby specifies the authority mentioned in column (3) of the Schedule – H appended hereto be the authority to revoke the order passed by the designated authorities under sub-section (2) of section 7 of the said Act, as mentioned in column (2) of said Schedule.
Schedule-II
| Sr.No. Any Order
(1) |
Officers with designations | Revoking.Authority |
| 1. | Assistant Commissioners of Sales Tax and Sales Tax Officers | Deputy Commissioner of Sales Tax.
|
| 2. | Deputy Commissioners of Sales Tax | Joint Commissioner of Sales Tax. |
| 3 | Joint Commissioners of Sales Tax | Additional Commissioner of Sales Tax. |
For the purpose of this Act, the Commissioner of Sales Tax, Maharashtra State hereby specifies the designated authorities as mentioned in column (2) of the Schedule-HI appended hereto, be the designated authority for the purpose of sections as mentioned in column (3) under the said Act.
Schedule-III
| Sr.No. (1) |
Officers with designations
(2) |
Sections of the Maharashtra Settlement of Arrears in Disputes act, 2016
(3) |
| 1. | Assistant Commissioners of Sales Tax and Sales Tax Officers | All Sections except 3 and 12. |
| 2. | Deputy Commissioners of Sales Tax | Section 4 and Section 7. |
| 3 | Joint Commissioners of Sales Tax | Section 4 and Section 7. |
The designated officer under this Act shall exercise jurisdiction with such areas as specified under the Maharashtra Value Added Tax Act, 2002 and also under the relevant Acts.RAJIV JALOTA,
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
