Date: 19/09/2011

No. DC(A&R)/Adm-6/Sch. Entry 2009/14(2)[2]

Circular No.14T of 2011.

Sub :- Waiver in respect of penalty and interest imposed on the sales made by Handmade Soap manufacturers for the period of 1st April 2005 to 31st March 2010.
Ref :- Government Resolution No. VAT 1511/CR 67/Taxation-l, dated 16.05. 2011

The State Government has issued a Government Resolution referred above by which the waiver has been provided in respect of interest and penalty levied on the turnover of sales of soap except detergent not exceeding Rs.20 lacs made by handmade soap manufacturing units certified by KVIC or KVIB or the case may be for the period of 1st April 2005 to 31st March 2010.

2. In the Government Resolution, the powers of waiver in respect of penalty and interest have been delegated to the Commissioner of Sales Tax with the powers to re-delegate further to sub-ordinate authorities.

3. In pursuance of powers conferred by the above resolution, the powers conferred on the Commissioner of Sales Tax are hereby delegated to the respective assessing authorities.

4. On receipt of application for administrative relief the concerned authority shall verify the details thereof and pass assessment orders quantifying the interest and penalty. Order granting administrative relief should be passed in case of each assessment order separately.

5. Authority should keep a record of applications received, allowed, rejected, quantum of tax paid as per returns and administrative relief allowed.

6. In case of rejection the applicant may apply to the Joint Commissioner of Sales Tax (MVAT) in mofussil area and to Joint Commissioner of Sales Tax (Business Audit) in Mumbai.

7. Joint Commissioner of Sales Tax shall scrutinize the orders of administrative relief and if the same is wrongly granted, may withdraw the same.

8. Information about Administration relief should be sent to Additional Commissioner of Sales Tax (BST) in proforma annexed.

9. This circular cannot be made use of 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.

Yours faithfully,


Commissioner of Sales Tax,

Maharashtra State, Mumbai.


Sr. No.

Name of dealer in which waiver is sought


Allowed or rejected

Quantum of tax paid as per return

Quantum of penalty specifying section thereby and interest for which waiver is sought

Amount of relief granted/date of order









More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *