Trade Cir. No.19T of 2012 , Dated- Date: 09/11/2012
Sub: Clarification with regards to occurrence of due date on Sunday or Public Holiday .
This office is in receipt of queries with regards to the admissibility of submission of returns, application for refund in Form-501, Audit Report in Form-704 or like documents and payment of amount towards VAT on the next working day immediately following due date which falls on Sunday or Public Holiday.
2. The queries raised above are examined. It is observed that there is no express provision under the MVAT Act, 2002 to deal with this situation. However, the provisions contained under section 11 of the Bombay General Clause Act, 1904 provide some help in the situation on hand. Section 11 of the Bombay General Clauses Act, 1904 is reproduced under:
“Section 11. Where, by Bombay Act or Maharashtra Act made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day on which the Court or office is open”
3. In the absence of express provision under MVAT Act, 2002, the provisions of section 11 of Bombay General Clauses Act, 1904 will be applicable. In view of aforesaid legal position it is clarified as under:
(1) Any dealer who is required to make payment of tax, interest or any amount payable under MVAT Act, by a prescribed date which falls on a Sunday or a Public Holiday, if that dealer makes said payment on the next working day immediately following the said Sunday or Public Holiday then, such payment shall be considered to have been made within due date or prescribed time period.
(2) Similarly, if any dealer submits a return, refund application in Form-501, Audit report in Form-704 (or any other document which is required to be submitted within a prescribed time) on the next working day immediately following the Sunday or Public Holiday, then such submission(s) shall for all the purposes of the Act be considered to have been done within due date or prescribed time period.
4. Needless to say that such dealer who either makes payment or submits a return, refund application in Form-501, Audit report in Form-704 etc within the period stated hereinabove shall not be subjected to levy of interest or penal actions provided under the Statue for failure to act within prescribed time.
5. This circular cannot be made use of for legal interpretation of provision of law as it is clarificatory in nature. If any member of the trade has doubt, he may refer the matter to this office for further clarification. You are requested to bring contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbaj