- Order: Maharashtra VAT:
Delegation of powers of Commissioner to Asst. Commissioner, Sales Tax Officers, Sr. Deputy Commissioner and Deputy Commissioner of Sales tax
The Maharashtra Government vide Order No. JC (HQ-1)/PWR/1006/4/Adm-8 dated December 13, 2016 has amended Order No. SR. D. C. (A and R)/ PWR/1006/4/Adm-3 dated October 6, 2007 dealing with delegation of power and duties of Commissioner under specified provisions of Maharashtra Value Added Tax Act, 2002 (“the MVAT Act”) and Notification issued thereunder, to Assistant Commissioners of Sales tax and Sales tax officers, by making alterations in the schedule appended to said order.
Now, Assistant Commissioner and Sales Tax officers have been empowered to determine tax liability as per fair market price retrospectively w.e.f April 1, 2011. Further, the said officers can administer, adjudicate and impose penalty on employers who are liable to deduct tax at source. The power of giving rigorous imprisonment under Section 74(1) of the MVAT Act has been dispensed with. Also, the officers are empowered to impose penalty retrospectively w.e.f. March 17, 2011 in case of dealers covered by Eligibility Certificate.
Further, similar amendments have been made in Order No. SR.D.C (A and R) PWR/1006/3/Adm.3. dated October 7, 2006 dealing with delegation of powers of Commissioner under specified provisions of MVAT Act and notification issued thereunder to Senior Deputy Commissioners of Sales Tax and Deputy Commissioner of Sales Tax vide Order No. JC (HQ-1)/PWR/1006/3/Adm-8 dated December 13, 2016.
Read more at:
http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_12_17_16_11_32_39AM.pdf
http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_12_17_16_11_32_39AM.pdf