Maharashtra Value Added Tax Act (2005) : Chapter III : Sales Tax Authorities And Tribunal
CHAPTER III SALES TAX AUTHORITIES AND TRIBUNAL
10. (1) For carrying out the purposes 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 Commissioners of Sales Tax, and such number of,-
(a) Joint Commissioners,
(b) Senior Deputy Commissioners,
© 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 Official Gazette, specify.
(4) The Commissioner shall have and exercise all the powers and
perform all the duties, conferred or imposed on the Commissioner by or under this Act, and the 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 Commissioners,
Assistant Commissioners, Sales Tax Officers, other officers and
persons shall, within their jurisdiction, exercise such of the
powers and perform such of the duties of the Commissioner
under this Act, as the Commissioner may, subject to such
conditions and restrictions as he may, by general or special
order impose, delegate to them either generally, or as respects
any particular matter or class of matters by an order notified in
the Official Gazette
(7) The State Government may, subject to such restrictions and
conditions, if any, as it may impose, by notification in the
Official Gazette, delegate to the Commissioner the powers (not
being the powers 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 earlier law, issued by such officer or
person. If within the period aforesaid, an application in writing
in the prescribed form raising 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 he
subordinate to the Commissioner; and the subordination of
officers other than the Commissioner, and of 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 subordinate 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 or directions shall be issued,—
(i) so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or
(ii) so as to interfere with the discretion 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 directions to be published and circulated for general information.
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, consider necessary for the proper discharge of the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall appoint one of the members of the
Tribunal to be the President thereof on the basis of his seniority
in the Judicial Service.
(3) The qualification and the terms of office of the members 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 members of a Bench are divided, the decision shall be the
decision of the majority if there be a majority; but if the
members 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 members of the Tribunal, including
himself and such point or points shall be decided according to
the majority of the members 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 reconsideration, or where such Bench is inclined
to take a decision on any point or issue different than 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 thereupon 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 decision 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 members thereof shall sit and dispose of its business,
make regulations consistent with the provisions of this Act rules
and notifications.
(10) The regulations made under sub-section (9) shall be published
in the Official Gazette.
12. (1) The Commissioner may.
(i) 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 proceedings 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
(ii) on receipt of a report from the Tribunal that, a particular authority has knowingly or willfully 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
(iii) 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 Services (Conduct) Rules, 1979, or the Maharashtra Civil Services (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 therein whether he has decided to initiate or has initiated any action against the concerned authority or officer.
(2) 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 defeating the application or purposes 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 fine not exceeding five thousand 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.
13. The Commissioner and all officers and persons 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.
14. (1) In discharging their functions by or under this Act, the Tribunal
and the Commissioner shall have all the powers of a 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;
© compelling the production of documents; and
(d) issuing commissions for the examination of witnesses.
(2) In the case of any affidavit to be made for the purposes of this
Act, any officer appointed by the Tribunal or the Commissioner
may administer the oath to the deponent.
(3) Without prejudice 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 accounts, registers or other documents at a
certain place and time, intentionally omits to attend or produce
the books of accounts, registers or documents at the place and
time, the Tribunal or, the case may be, the Commissioner, may
impose on him such fine not exceeding five thousand 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 arrears of tax:
Provided that, before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.
(4) When any documents 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 other
dealer has evaded or is attempting to evade the payment of any
tax due from him and the documents produced by such dealer or
person are necessary for establishing the case against such
dealer, the Commissioner may, for reasons to be recorded in
writing, impound the documents and shall grant a receipt for the same and retain the same for so long as may be necessary in connection with the proceedings under this Act or for a prosecution;
Provided that, if the original documents are required by any statutory authority for any official purpose, then the said documents shall be made available to such authority for such purpose for such duration as may be required.
15. No suit, prosecution or other legal proceedings 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.