Mumbai Dt :18.04.2009
No.DC(A&R)/Adm-6/VAT- 2009/Adm. Relief
Trade Cir.- 14 T of 2009
Sub:- Grant of Administration Relief to unregistered dealers.
Ref:– 1) Govt. Resolution No.STA-1082/ 244/RES-5, dt. 1st June 1983.
2) No.STA-1082/ 244/RES-8, dt. 5th February 2007.Online GST Certification Course by TaxGuru & MSME- Click here to Join
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 State Government vide Government Resolution referred to at Serial No.2 above, delegated powers of grant of Administrative Relief in respect of Acts administered by Sales tax Department mentioned therein, to the Commissioner of Sales Tax with powers to re-delegate further to subordinate authorities.
2. In pursuance of powers conferred by the above resolution and in modification of Trade Circular No. 68 T of 2007, the power conferred on the Commissioner of Sales Tax are hereby delegated to all the Additional
Commissioners of Sales Tax in Maharashtra State with exception of powers of further re-delegation.
3. This circular cannot be made use for legal interpretation of 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 this circular to the notice of all the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai.