Maharashtra VAT Rules

Award Of Costs By Tribunal.

1. The costs of all appeals and other proceedings before the Tribunal shall be in the discretion of the Tribunal.
2. Where the appellant withdraws from the proceedings without the permission of the Tribunal or fails, without a reasonable excuse, to appear before the Tribunal on the date and at the time fixed by it under notice served on him, he shall be liable for such costs as the Tribunal may award.
3. In its final orders, if costs are awarded, the Tribunal shall state who shall bear the cost and in what proportion, if any.
4. No costs shall be awarded against a dealer or person unless he is given a reasonable opportunity of being heard.
5. Where costs are awarded, a bill of costs shall be drawn up by the Registrar of the Tribunal and attached to its judgment and order.

The Notice For The Purpose Of Sub-Section (11) Of Section 29.
Where an order of forfeiture is made, the Commissioner shall by a notice published in the Official Gazette notify the following details for the information of the person concerned, namely, -

1. the name, address and the registration number, if any, held by the person in whose case the order is passed;
2. date of the order;
3. the amount forfeited;

   the period for which the order is passed, and

   reasons for forfeiture.

Tax Deduction At Source.

(a) Every employer who is required to deduct tax under clause (b) of sub-section (1) of section 31 shall within 10 days from the expiry of the month during which tax is so required to be deducted, remit the full amount of such tax due and deductable to the Government Treasury irrespective of the actual amount of tax deducted by him, from such dealer.

The employer required to remit tax, shall furnish a certificate in respect of the amount so remitted immediately after the deduction is made, to the dealer in respect of whom such deduction is made.

1. The employer who had deducted and remitted such tax shall send a statement in duplicate to the registering authority who has jurisdiction over the contractor (and in case of any unregistered contractor, whether or not resident in the State of Maharashtra for Mumbai zone send a statement to the registering authority designated for non-resident dealers and for such contractor outside Mumbai Zone, shall send a statement to the respective Joint Commissioner of Sales Tax (Administration) in whose jurisdiction the said contractor is situated)within 20 days after the end of month to which such statement relates.

   Any employer issuing a certificate as required by paragraph (b) shall maintain for each year a separate account showing the amount of tax deducted, certificate of tax deduction issued, and the particulars of remitances made to the Government Treasury and shall file a return with the Joint Commissioner of Sales Tax (Administration) in whose jurisdiction the employer is situated within three months of the end of the year to which the return relates.

2. (a) An application for grant of certificate of deduction of tax at source or no deduction of tax under sub-section (3) of section 31 shall be made by the dealer to the registering authority who is having jurisdiction over the dealer.

   The application shall be accompanied by copies of the contract, and other documents, on the basis of which the claim is made for deduction at source, or no deduction, as the case may be. If the particulars and documents furnished by the dealer are correct and complete in all respects and after making such enquiry as may be deemed necessary, the registering authority is satisfied that the contract involves both transfer of property in goods and labour or service, or involves only labour or service and justifies deduction of tax at source or no deduction of tax, as the case may be, he shall, after giving the applicant a reasonable opportunity of being heard grant a certificate within a period of one month from the of receipt of the application and shall forward a copy of such certificate to the employer for whom the work is executed. If it comes to the notice of the registering authority that the certificate is wrongly granted or is not in order, then he may on his own motion cancel or modify such certificate, after giving the dealer a reasonable opportunity of being heard.

3. The time period for application to the Commissioner for allotment of sales tax (Works Contract) deduction number will be 3 months from the day he becomes so liable to deduct the tax.

Time For Payment.

1. Every dealer required to furnish a return under rule 14 or 15 whether monthly, quarterly or six monthly or for any other period, shall, on or before the date prescribed for submission of such return, pay into Government Treasury, the tax due from him for the period covered by such return and interest, if any, payable by him under this Act.
2. Any sum determined by way of composition of an offence in accordance with section 78 shall, within the time stated in the order determining such composition, be paid in the Government Treasury.
3. The person liable to pay any amount of fine imposed under sub-section (3) of section 14 or any other provision of this Act shall pay the same into Government Treasury before the date specified in the notice issued by the Commissioner or the Tribunal in that behalf.