BY THE COMMISSIONER OF SALES TAX
MAHARASHTRA VALUE ADDED TAX 2002.

No.

In exercise of the powers conferred by sub section (15) of section 55 of the Maharashtra Value Added Tax Act, 2002, the Commissioner of Sales Tax hereby makes the following regulations, namely:-

REGULATIONS

CHAPTER I

General

1. Short title. – These regulations may be called the Advance ruling Authority Regulations, 2016.

CHAPTER II

Hearing

2. Place of Hearing. –

(a) The headquarters of the Advance ruling Authority shall be in Greater Mumbai.

(b) All applications shall ordinarily be heard in Greater Mumbai:

Provided that, the Chairman of Advance ruling Authority may, by reason of the large number of such applications in respect of any area or for any other reason, by order direct that any applications or any class of application specified therein shall be heard at any other convenience place in the State of Maharashtra.

(c) To discharge Chairman or members functions during their absence:

The Commissioner may by an order designate any officer as a chairman / member of the Advance Ruling Authority at the headquarters (being) a person possessing the qualifications specified in section 55 (3) of the ACT to discharge during the absence of the Chairman / member due to any cause whatsoever, such of their functions under these regulations as may be specified in the order.

3. Notice for date of hearing.-

(a) The secretary or any officer of the Sales Tax Department shall, with the approval of the Commissioner or chairman of Advance ruling Authority arrange for the sitting of the Commissioner or Advance ruling Authority.

(b)The secretary or any officer of Sales Tax Department may publish the days fixed for such sittings on the notice board of Advance ruling Authority sufficiently in advance or on the website of Sales Tax Department or by issuing the notice in physical form or electronically to the applicant or his legal representative.

(c) The Authority shall hold its sittings at its headquarters at least twice in a month, and the date and place of hearing shall be notified in such manner as the Chairman may by general or special order direct.

CHAPTER III

Presentation, registration and admission of applications

4. Presentation of applications. —

(a) An application under sub-section (2) of section 55 shall be made in Form 703. Every such application shall be verified in the manner indicated therein. The applicant shall clearly set out and specifically mention where the question/ questions falls in sub rule (1) of rule 63 prescribed for said purpose. The applicant shall submit the details of transactions, copies of agreements along with the documents/evidences, if any to conclude the proceedings and decide the issue.

(b) The application made by an applicant shall be accompanied by a fee of rupees two thousand. The fees shall be paid electronically in challan; MTR-6 as provided in Rule 63(6) of MVAT rules 2005.1f not possible, then fees shall be paid manually as per instructions given from time to time. The fees will not be refunded.

(c) An application for Advance Ruling shall be presented during office hours in person or by pleader or duly appointed agent of the applicant to the Commissioner or sent to him by registered post. Where applications are sent by post, they shall not be accepted unless due postage has been paid.

(d)The applicant shall make separate application along with reasons and evidences for the purpose of section 55 (9) of MVAT ACT, 2002.

(e) When such application is presented by a pleader or an agent, it shall be accompanied by a letter of authority appointing him as such. An authorized representative appearing for the applicant at the hearing shall file, before the commencement of the hearing, a document authorizing him to appear for the applicant and, if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant or, if he is a person regularly employed by the applicant, the capacity in which he is at the time employed.

(f) Every such application shall be accompanied with four copies of the application. These copies and an equal number of copies of other documents referred to or relied on by the applicants shall be tendered in the form of paper books and in soft copies on E­mail.

(g) If the Commissioner decides that advance ruling is to be decided by Advance Ruling Authority, he shall forward a copy of the application as early as possible to the Authority.”

(h) An applicant may withdraw an application made under sub-section (1) of section 55 within thirty days from the date of application.

5. Registration of applications. —

(a) On receipt of an application for Advance Ruling, the secretary shall endorse thereon the date of its receipt. He shall, as soon as possible, satisfy himself that‑

i) The person presenting it has authority to do so; and

ii) It conforms to all the provisions of the Act, the rules and these regulations.

(b) If the secretary finds that the application presented to him does conform or not conform to any of the said provisions, then he shall present an application before Advance ruling Authority to decide to accept the application or reject the application.

(c) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned nodal officer in charge of the case and call for its finding on the ruling sought and also production of any information or records.

6. Maintenance of Registers. The secretary shall maintain separate registers as per annexure-1 for

i. Register of Application in Form A;

ii. Register of disposal in Form B

iii. Register of Rectification in Form C;

7. Procedure on accepting or rejecting an application. —

(a)Where an application has been registered, the secretary, as soon thereafter as may be possible, should place it for admission or rejection before Advance Ruling Authority and obtain orders accordingly.

(b)The advance ruling authority may direct that the application shall be placed before them for preliminary hearing of which notice shall be given to the applicant. If the application is rejected at the preliminary hearing, the concerned authority shall give reasons for doing so. If an application is admitted, the secretaryas soon thereafter as may be possible, obtain orders of the concerned authority regarding fixing further date for disposal.

(c)The applications which are not in prescribed form or supported with prescribed fees are infructuoas and shall be rejected.

(d) The applications in prescribed form, if found incomplete, defective, then defect may be cured. If the defect are not cured, then application may be rejected after giving reasonable opportunity of being heard.

(e) For the purpose of clause (b) of sub-section (7) of section 55 of the Act, the concerned officer shall submit a report within eight days from the date of communication to the Advance Ruling Authority in Form 703A.

(d) The Authority may, after examining the application and any records called for, by order, either, admit or reject the application.

CHAPTER IV

Hearing, Adjournment and Judgment

8. Notice to Applicant. –

After an application has been admitted, a notice shall be sent by post/mail or hand delivered to the applicant or his legal representative calling upon him to appear before the concerned authority on the date specified in the notice. The notice shall also declare that if he does not appear before the concerned authority either in person or through a pleader or an agent on the date specified in the notice or on any subsequent date to which the hearing may be adjourned, the concerned authority may dismiss an application for non-prosecution or close the application without decision.

9. Procedure at the hearing –

(a) On the date fixed or on any other day to which the hearing may be adjourned, the applicant or his pleader or his agent, shall ordinarily be heard first in support of his application.

(b) The Commissioner /Authority may at its discretion permit or require the applicant to submit such additional facts as may be necessary to enable it to pronounce its advance ruling.

(c) The applicant shall not, except by leave of the Advance Ruling Authority be heard in support of any additional question not set-forth in the application, but in deciding the application, the Authority shall at its discretion consider all aspects of the questions set-forth as may be necessary to pronounce a ruling on the substance of the questions posed for its consideration.

(d) Where an application is admitted, the Advance Ruling Authority shall, after examining such further material as may be placed before it by the Applicant or obtained by the Authority, pass such order as deemed fit on the questions specified in the application or any additional question allowed as above, after giving an opportunity of being heard to the applicant or his legal representative.

10. Hearing in the absence of Applicant. —

(a) If, on the day fixed for hearing or on any other day to which the hearing may be adjourned, the applicant does not appear either in person or through his pleader or his agent when the application is called on for hearing the concerned authority may dismiss the application for non prosecution.

(b) The Advance Ruling Authority may ask any requirement / documents or case may be and the appellant may adduce fresh evidence, whether oral or documentary, if is of opinion that they are necessary for deciding the application.

(c) The Advance Ruling Authority may at any stage and on such terms as it thinks fit, adjourn the hearing of any application.

11. Procedure in case of death of one of several applicants or of sole applicant,-
(a) if while the application is pending an applicant dies and it cannot be proceeded with unless his legal representative is made a party to application, the concerned authority shall adjourn further proceedings to enable his legal representative to appear and apply for being made a party. If the legal representative fails to do so within fifteen days from the date on which the applicant dies, the application shall be dismissed. Otherwise, it shall be proceeded with as regards the remaining applicants.

(b) Where the applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end, the application shall not abate and may be permitted by the Authority, where it considers that the circumstances justify it, to be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee, as the case may be, on an application made in this behalf.

12. Determination of legal representatives.-

If any question arises in any application whether a person is or is not the legal representative of a deceased party, such question may be determined by the Authority in a summary way after taking evidence, if necessary,

13. Procedure in case of assignment.-

In any case where the business of an applicant who is party to application before the concern authority is, during the pendency of it, assigned or devolved wholly or in part to or upon some other person, the application may, by leave of the concerned authority, be continued by such person.

14. Procedure in case of insolvency.-

If a dealer, who is a party to an application becomes insolvent and his estate becomes vested in the assignee or receiver, the latter may, by leave of the concern authority, be made a party to the application.

15. Benches of Advance Ruling Authority. —

The Commissioner shall have power to constitute advance ruling authority for specific geographical area, to hear any application.

16. Pronouncement of order.

(a) Where, on the date fixed for hearing or any other day to which the hearing may be adjourned, the applicant or the officer concerned does not appear in person or through an authorized representative when called on for hearing, the Authority may dismiss for non attendance.

(b) When the hearing of application is complete, the concerned authority may announce the substance of the order which is intended to be given or communicate by order or fix a date on which the judgment is to be pronounced.

(c) Every order of the concerned authority shall be in writing.

17. The binding effect of advance ruling order:

(a) The Advance Ruling order passed by the Commissioner shall be binding on all the Officers, including the appellate authority or, as the case may be, on the Advance Ruling Authority in respect of the and similarly situated persons.

(b) The Advance Ruling of the Advance Ruling Authority shall be binding on all officers, including the appellate authority, other than the Commissioner, in respect of the similarly situated persons.

(c) Where the Commissioner/Advance Ruling Authority finds or brought to his notice that advance ruling pronounced by it has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of the Act shall apply to the applicant as if such advance ruling had never been made.

Provided that no order shall be passed under this sub-section unless an opportunity has been given to the applicant of being heard.

18. Publication of order:

The orders of the Advance Ruling Authority deem fit for publication in any authoritative report or the Press may be released for such publication on such terms and conditions as the Chairman may specify.

19. Signature of Authority:

(a) Every order of the Authority under section 55 shall be duly signed by the members and bear the official seal of the Advance Ruling Authority.

(b) One certified copy of such order of the Advance Ruling Authority shall be communicated to the applicant/legal representative and the officer concerned under the signature of the Secretary and bear the official seal of the Advance Ruling Authority. A certified copy shall be supplied free of cost and without application to the applicant.

20. Certain matters to be specified in the order.-

The concerned authority shall, in its order, state at the end, whether the application is dismissed or allowed wholly or in part and mention the relief, if any, granted to the applicant.

21. Supply of certified copies of order to Commissioner:-

A certified copy of every order of the Advance ruling authority shall be forwarded to the Commissioner at earliest.

CHAPTER V

Miscellaneous

22. Appointment of secretary and its functions:

(1) The Commissioner may authorize any officer to act as the Secretary of the Advance Ruling Authority.

(2)The Secretary shall have the custody of the records of the Authority and shall exercise such other functions as are assigned to him under these regulations or act or rules or assigned by Chairman by separate order.

(3)The Secretary shall also have the following powers and duties –

(a) to receive applications forwarded by the Commissioner of sales tax;

(b) to scrutinize the applications to find out whether they are in conformity with the Act, the rules, regulation and the procedure;

(c) to point out defects in such application to the parties and grant time to remove the defects and where, within the time granted. the defects are not removed, to obtain necessary orders of the Authority;

(d) to fix the date of hearing for the applications in consultation with the Chairman and direct the issue of notices there for;

(e) Any requisition, direction, letter or authorization to be issued by the Advance Ruling Authority may be signed by the Secretary;

(f) to requisition records from the custody of any person or an officer including any authority;

(g) to direct any formal amendment of the records of the Advance Ruling Authority ;

(h) to grant certified copies of the orders of the Advance Ruling Authority to the parties;

23. Seal of Advance Ruling Authority –

The Authority shall have an official seal which shall be kept in the custody of the secretary.

24. Notice, orders and reports etc., to be signed and sealed –

The notice, report or a certified copy or any document shall be signed by the authority with the date, month and year of signing and shall be sealed with the official seal of the Advance Ruling Authority.

25. Service of notice and order in general.-

(a) The notice required to be issued to the applicant or any officer under the act or these regulations shall be served in the manner provided in Rule 63 of the MVAT Rules, 2005. If electronic mail is delivered then, unless the contrary is proved, be deemed to be sufficient to hold that notice was duly served.

(b) If the notices send by post then, an acknowledge containing the signature of the addressee or his pleader or his agent or an endorsement by the postal authorities to the effect that the notice was refused by the addressee shall, unless the contrary is proved, be deemed to be sufficient to hold that notice was duly served.

(c)Where the Advance Ruling Authority is satisfied that there is reason to believe that the addressee/legal reprentative is evading service or that it is not possible to serve the notice in the ordinary way, it may direct that a copy of the notice should be affixed on its notice board and another copy on the outer door or some other conspicuous part of the applicant office or place of business last notified by the applicant/ legal representative.

(d) The Advance Ruling order shall be served by electronic mail or by post. If electronic mail is delivered then, unless the contrary is proved, be deemed to be sufficient to hold that order was duly served.

27. The concerned Authority to follow provisions of civil Procedure code in matters not provided for in these regulation.-

The concern Authority shall, in any matter not provided for in these regulations, follow the procedure, as far as it is applicable, and laid down in the code of civil procedure, 1908.

28. Forms

The Commissioner may prescribe different forms time to time.

(RAJIV JALOTA)
COMMISSIONER OF SALES TAX,
MAHARASHTRA STATE

 

Annexure-1

FORM ‘ A’
[See Regulation 6]
THE ADVANCE RULING AUTHORITY
Register of Application

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

1. Serial No and Date of filing /2.Names of Parties and their Pleaders or agents, if any /3.E-maiI id of applicant and legal representative /4.ARA Application No. / 5. Decision of the ARA, Accepted/rejected with date.

…………………………………………………………………………………………………………………………………………………………………………………………………

FORM ‘B’

[See Regulation 6]
THE ADVANCE RULING AUTHORITY
Register of disposal

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

1. Sr. No. / 2. Name of dealer with TIN / 3. Date of order passed /4. Remarks.

…………………………………………………………………………………………………………………………………………………………………………………………………

FORM ‘C’
[See Regulation 6]
THE ADVANCE RULING AUTHORITY
Register of Rectification

1. Serial No /2.ARA order No with date/ 3.Names of Parties and their Pleaders or agents, if any /4.Date of application received or notice issued / 4. Date of Rectification order passed /5. Remarks

…………………………………………………………………………………………………………………………………………………………………………………………………

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