Maharashtra VAT Rules

Consolidated Returns.
A dealer shall make an application to submit consolidated returns to the Commissioner:

Provided that, he shall not be permitted to file a consolidated return in respect of a place of business for which the dealer has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives except the Power Generation Promotion Policy, 1998.

Complete And Self Consistent Return.
Any return shall be deemed to be complete and self consistent only if, all the items in the return pertaining to turnover of sales and purchases, claim of set-off, amount of set-off carried forward and amount of set-off claimed as refund, calculation of tax as also the details where applicable regarding the cumulative quantum of benefits, amount of payment defered, monetary ceiling, period of incentives and refunds are filled in their appropriate places and are arithmetically self consistent and if the details provided in the return regarding name, address, registration number, period of return and the Entitlement Certificate number, where applicable, are filled in fully.

Order Of Assessment.
An order imposing a penalty or interest or an order of forfeiture with or without penalty or an order granting interest on refund in respect of any period may be incorporated in the order of assessment relating to that period.

Supply Of Copy Of Order Of Assessment.

1. A certified copy of an order of assessment shall be furnished to the assessee free of charge alongwith the notice issued in accordance with sub-section (4) of section 32.
2. A dealer or a person to whom section 43 applies and who requires additional copies of such order shall be supplied with the same on his making an application in this behalf.

Submission Of Appeals.

1. Every first or second appeal shall -

   be in writing,

   specify the name and address of the appellant,

   specify the date of the order against which it is made,

   contain a clear statement of fact,

   state precisely and in brief the relief prayed for, and

   be accompanied by the challan for proof of having paid the required fees.

   state the quantum of relief sought.

2. The memorandum of appeal shall be accompanied by either the certified copy of the order supplied to the dealer or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority.
3. The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.

Application For Stay.

1. Any appellant desiring to obtain stay in full or in part to the operation of the order, disputed in appeal, may make an application for grant of such stay, to the appellate authority.

   The appellate authority, on any one of the following grounds, may reject the application, namely:-

   If the appeal filed by the appellant is summarily rejected by the appellate authority;

   any other ground, which the appellate authority may consider sufficient:

   Provided that, no such application for stay shall be rejected by the appellate authority unless the appellant is given a reasonable opportunity of being heard and the grounds for rejection shall be recorded by the said authority.