1. Sales Tax Authorities Section 10.
2. Tribunal : Section 11.
3. Section 12 : Action against any authority for vexatious order or wilful under assessment etc.
4. Section 13 : Person appointed under section 10 and members of Tribunal to be public servants.
5. Section 14 : Powers of Tribunal and Commissioner.
6. Section 15 : Indemnity.
Introduction -
State government may an officer to be called the Commissioner of sales tax and additional commissioner of sales tax. The sales tax authorities to be appointed by the state government under section 10.
Q. What are the Powers of Sales Tax Authorities and Tribunal under the Maharashtra Value Added Tax 2002 ?
Q. Short Note on "Powers of Sales Tax Authorities".
Sales Tax Authorities Section 10 -
Under this section the state government may appoint the member as sales tax authorities and delegated the power to execute the provision of the act in the interest of the government to correct the taxes from the registered dealers.
1. For carrying out the purpose of this act, the state government shall appoint an officer to be called the Commissioner of sales tax.
2. Likewise the state government may appoint such number of additional commissioner of sales tax and search number of ,-
a) Joint Commissioners,
b) Senior Deputy Commissioners,
c) Deputy Commissioners,
d) Assistant Commissioners,
e) Sales Tax Officers, and
f) Other officers and persons and give them such designations as the government deems necessary.
3. The Commissioner shall have jurisdiction over the whole of the state. All other officers shall have jurisdiction over the whole of the state or over such local areas as the Commissioner may, by notification in the office gazette specify.
4. The Commissioner shall have and exercise of all the power and perform all the duties, conferred as imposed on the Commissioner by or under this act and their additional commissioner or additional commissioners of sales tax, if any be appointed shall save as otherwise directed by the Commissioner by notification in the official gazette have and exercise within his or their jurisdiction all the powers and perform all the duties, conferred or imposed on the commissioner by or under this act.
5. A joint commissioner shall, save as otherwise directed by the Commissioner by notification in the official gazette, have and exercise in the area within his jurisdiction, all the powers and shall perform all the duties, conferred or imposed on the Commissioner by or under this act.
6. Senior deputy commissioners, deputy commissioner's, assistant commissioner, sales tax officers other officers and person shall within their jurisdiction exercise such of the power and perform such of the duties of the Commissioner under this act, as the Commissioner may subject to such condition and restriction as he may, by General or special order impose, delegate to them either generally or as respect any particular matter or class of matters by an order notified in the official gazzete.
7. The state government may, subject to such restriction and condition, if any as if may imposed by notification in the official gazette, delegate to the Commissioner the power (not being the power of the appointment of additional commissioner or joint commissioner) conferred on the government by sub section (2).
8. No person shall be entitled to call in question in any proceeding, any exercise of power including the territorial jurisdiction of any officer or person appointed under sub section (2), after the expiry of the period of thirty days from the date of receipt by such person of any communication, intimation order or notice under this act or under any other law, issued by such officer or person. If within the period aforesaid, an application in writing in the prescribed form rising an objection as to such exercise of power by or the jurisdiction of any such officer or person is made to such officer or person, he shall refer the question to the Commissioner, who shall after giving the applicant a reasonable opportunity of being heard, make an order determining the question. The order made by the Commissioner shall be final.
9. All officers and persons appointed under sub section (2) shall be sub ordinate to the commissioner and the sub ordination of officers other than the commissioners, and or persons, amongst themselves shall be such as may be prescribed.
10. The commissioner may, from time to time, issue such instructions and directions as he may deem fit to the authorities and officers sub ordinate to him for carrying out the purposes of this act, and such authorities and officers shall observe and follow such instructions and directions of the commissioner. Provided that, no such instructions and directions shall be issued :
A) So as to require any authority to pass a particular order or to dispose of a particular case in a particular manner, or
B) So as to interface with the direction of the appellate authorities in any particular case.
Provided further that, if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such instructions and direction to be published and circulated for General information.
It is to be noted that for carrying out the purpose of this act, the government shall appoint commissioner of sales tax and additional commissioner of sales tax and officer as stated above.
The commissioner shall have the powers and jurisdiction over the whole of the state. The additional commissioner, joint commissioner, deputy commissioner and the officers appointed by the state government shall have the powers and jurisdiction as prescribed under this act or imposed by the commissioner.
The tribunal will be called as "Maharashtra Sales Tax Tribunal". This section provides for the constitution of the maharashtra sales tax tribunal. Section 11(9) provides the tribunal to frame its own rules in conformity of the act. We shall now discuss the functions and powers of the tribunal established in the state.
Tribunal : Section 11 -
1. There shall be a tribunal to be called "the maharashtra sales tax tribunal". The tribunal shall consist of such number of members appointed by the state government as the government may from time to time, considered necessary for the proper discharge of the function conferred on the Tribunal by or under this act.
2. The state government shall appoint one of the member of the Tribunal to be the president there off on the basis of his seniority in the judicial service.
3. The qualification and the term of office of the member of the Tribunal shall be such as may be prescribed, and a member shall hold office for such period as may be prescribed or as the state government may, by special order in his case specify.
4. Any vacancy of the member of the Tribunal shall be filled up by the state government as soon as practicable.
5. The functions of the tribunal may, be discharged by any of the members sitting either singly, or in benches of two or more members, as may be determined by the president.
6. If the member of a bench are divided, the decision shall be the decision of the majority if there be a majority, but if the member are equally divided, they shall state the point or points on which they differ and the case shall be referred by the president of the Tribunal for hearing on such point or points to one or more of the other member of the tribunal including himself and such point or points shall be decided according to the majority of the member of the Tribunal who heard the case including those who first heard it.
7. During the course of any proceedings, if a bench is of the opinion that any earlier decision of any bench on any point or issue requires recobsideration, or where such bench is inclined to take a decision on any point or issue diffrent rhan the decision earlier taken by any bench then such bench shall refer the point or the issue to the president for formation of a larger bench.
The president shall there upon form a larger bench of such members of the tribunal as he may determine. Such larger bench shall, as far as practicable, be presided over by the president.
The point or the issue shall be decided according to the desicion of the majority of the members constituting such larger bench. Where any member including the president is sitting singly he may in similar circumstances refer the matter to the president for formation of a larger bench.
8. The tribunal shall have power towards costs after giving the dealer or person, as the case may be, a reasonable opportunity of being heard and the amount of such costs shall be recoverable from the dealer or person ordered to pay the same in the manner provided in this act for recovery of arrears of tax.
9. The Tribunal shall with the previous sanction of the state government for the purpose of regulating its procedure including the place or places at which the Tribunal, the benches or the member there of shall sit and dispose of the its business make regulation consistent with the provision of this act rules and notification.
10. The regulation made under sub section (9) shall be published in the official gazette. The Commissioner may initiate appropriate action against the following athority based on the complaint lodged by the dealer. If the Commissioner find that any complaint made by the dealer is false or mischievous or has been made with a view to defending the application, he impose on him fine not exceeding Rs.5,000.
Q. Short Note on "Vexatious Order".
Section 12 : Action against any authority for vexatious order or wilful under assessment etc. -
A) The commissioner may -
1. On receipt of any complaint in the prescribed form from any dealer or person liable to pay tax under this act or from any authority appointed under section 10, that any particular authority has made in the proceeding of such dealer or person a false or vexatious order or has taken any action under this act vindictively or has vindictively not acted within a reasonable time upon any application provided for by or under this act, or
2. On receipt of a report from the Tribunal that, a particular athority has knowingly or will fully under-assessed any dealer or person or has passed a false or vexations order or has taken any action under this act vindictively, or has vindictively not acted any reasonable time upon any application provided for, by or under this act, or
3. On his own motion, if he has reason to believe that any authority has passed such order or taken such action or has made such under assessment or has not so acted upon any application initiate appropriate enquiry or action in the matter,
And if in his opinion prima facie case against such particular authority or officer exists, he may initiate appropriate action against such authority under the Maharashtra civil service (conduct) rules, 1979 or the Maharashtra civil service (discipline and appeal) rules 1979, or any other relevant rules for the time being in force.
The Commissioner shall within one year of the receipt of the complaint referred to in clause (i) or report referred to in clause (ii), send an intimation to the person or dealer making the said complaint or to the Tribunal, stating their in whether he has decided to initiate or has initiated any action against the concerned authority or officer
B) The Commissioner may, on finding that any complaint made by any dealer or person is false or mischievous or has been made with a view to defending the application or purpose of this act, within one year of the receipt of the complaint, after giving the person or the dealer a reasonable opportunity of being heard, impose on him such find find not exceeding 5000 Rupees as he deems fit and the fine so levied may be recovered in the manner provided in this act for recovery of arrears of tax.
Section 13 : Person appointed under section 10 and members of Tribunal to be public servants -
The Commissioner and an officer and person appointed under section 10 and all the members of the Tribunal shall be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code.
Q. Write a short note on "Prosecution".
Section 14 : Powers of Tribunal and Commissioner -
1. In discharging their functions by or under this act, the Tribunal and the Commissioner shall have all the power of the Civil Court for the purpose of -
a) Proof of facts by affidavit
b) Summoning and enforcing the attendance of any person, and examining him on oath or affirmation
c) Compelling the production of document, and
d) Issuing Commissioner for the examination of witnesses.
2. In the case of any affidavit to be made for the purpose of this act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the deponent.
3. Without prejudge to the provisions of any other law for the time being in force, where a person to whom a summons is issued by the Tribunal or the Commissioner either to attend to give evidence or produce books of account, registers or other document at the certain place and time, intentionally omits to attend or produce the books of account register or document at the place and time, the Tribunal or the case may be the Commissioner may impose on him such fine not exceeding 5000 Rupees as it or he thinks fit, and the fine so levied may be recovered in the manner provided in this act for recovery of arrers of tax,
Provided that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.
4. When any document are produced by a person or dealer on whom the summons was issued by the Commissioner and the Commissioner is of the opinion that such dealer or any on the dealer has evaded or is attempting to evade the payment of any tax due from him and the document produced by such dealer or person as necessary for establishing the case against such dealer, the commissioner may, for reason to be recorded in writing, impound the document and shall grant a receipt for the same and retain the same for so long as may be necessary in connection with the proceeding under this act or for a prosection.
Provided that, if the original document are required erred by any statutory authority for any official purpose, than the said document shall be made available to such authority for such purpose for such duration as may be required.
Section 15 : Indemnity -
No suit, prosecution or other legal proceeding shall lie against any servant of the government for anything which is in good faith done or intended to be done under this act, the rules or notifications.