Tag: Maharashtra Vat Forms in Excel Format

Download Maharashtra VAT FORM-411 Order under sub clause (ii) of clause (b) of sub-section (1) of section 31 of the Maharashtra Value Added Tax Act, 2002 for no deduction of tax.

As per Maharashtra VAT Rule 40(2)(c)

Rule 40.  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 21 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  deductible 2[in challan in Form  210] into  the  Government Treasuryirrespective of the actual  amount of tax deducted by  him,  from  such  dealer]

(b) The   employer  required  to  remit   tax,   shall   furnish  a certificate  in  Form  402  in  respect  of  the   amount  so  remitted immediately after  the  deductionis made,  to the  dealer  in respect of whom  such  deduction is made.

(d) Any  employer issuing a certificate as required by clause  (b) shall  maintain foreach  year  a separate account in Form  404  showing the  amount of  tax deducted,certificate of tax deduction issued, and  the particulars of  remittances made  to the Government treasury and  shall file a return in Form  405  with  4[the  Joint Commissioner of Sales  Tax (Returns), in Mumbai or as  the case  may  be the Joint  Commissioner of Sales  Tax  (VAT  Administration)  in  the  rest  of the  State] in  whose jurisdiction the  place  of business of the  employer is situated withinthree  months of the  end  of the  year  to which the  return relates.

5[(2)(a) The  application for  the  purpose of  sub-clause (ii)  of clause (b) of sub-section (1) ofsection 31 shall  be made  in Form  410 to the  registering authority having jurisdiction over  the  dealer.

      (b)  The  application  shall   be  accompanied  by  copies   of  the contract and  other documents on  the  basis  of  which the  claim  is made.

       (c) If the  particulars and  documents furnished by the  dealer  are correct  and complete in  all  respects and  after  making such enquiry as may  be  deemednecessary, the  Commissioner is  satisfied that  the contract under  reference is not  a  works  contract which involves transfer of  property in  goods  (whether as goods  or  in  some  other form),  he  may,  after  giving  the  applicant a reasonableopportunity of being  heard, grant  such certificate. A copy of such certificate shall be sent  to the  employer for whom  the  work  is  executed;]

Download Maharashtra VAT FORM 408 Declaration by a registered sub-contractor for the purpose of clause (f) of sub section (4) of section 45 of the Maharashtra Value Added Tax Act, 2003

As per Maharashtra VAT Rule 50

Section 45.  Certain agents liable to tax for sales on behalf of principal:-

       (1) Where any person specified in sub-clause (a), (b) or (c) of clause (8) of section 2, ¹[sells or purchases any taxable goods] on behalf of his principal, the person as well as the principal shall both be jointly and severally liable to pay the taxes on the ²[turnover of such sales or purchases].

      (2)  If the principal, on whose behalf the said person has ³[sold or purchased any] goods, shows to the satisfaction of the Commissioner that, the tax has been paid by the said person on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction and where the person shows to the satisfaction of the Commissioner that the principal has paid such tax, the person shall not be liable to pay the tax again in respect of the same transaction.

      (3)  Where an agent of a non-resident dealer, ⁴[sells or purchases] any goods on behalf of the non-resident dealer in the State, then the      non-resident dealer and the agent residing in the State, shall be jointly and severally liable to pay tax on the ²[turnover of such sales or purchases] :

            Provided that, if the non-resident dealer shows to the satisfaction of the Commissioner that the tax payable in respect of ⁵[such sale or purchase] has been paid by the agent residing in the State, then the non-resident dealer shall not be liable to pay tax again in respect of the same transaction and where the agent shows to the satisfaction of the Commissioner that the non-resident dealer has paid such tax, the agent shall not be liable to pay the tax again in respect of the same transaction.

      (4)  Where any sale has been effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract and the contractor has executed the works contract awarded to him, through a sub-contractor, directly or otherwise, then notwithstanding anything contained in any law or agreement to the contrary, the relationship between the contractor and the person who has actually executed the works contract or part of it as a sub-contractor shall be deemed to be that of the principal and agent and accordingly,-

            (a) where such principal assigns the whole or part of the execution of the works contract to different such agents resulting into the distribution of the turnover of the said sales amongst the principal and the agents or wholly amongst the agents whereby the principal escapes the liability to pay tax on the whole or part of the turnover of sales, then, having regard to the total turnover of sales, including the total turnover of sales in respect of execution of such contract, of the principal in the year of assessment being such that the principal would have been liable to pay tax under this Act if such works contract had been executed by himself alone the liability to pay tax on such total turnover of sales shall be that of the principal;

            (b) where such agent executes such works contract on behalf of the principal and each or either of them is liable to pay tax, then notwithstanding anything contained in any other law or any contract to the contrary, the principal and the agent shall be jointly and severally liable to pay tax in respect of the transfer of property in goods involved in the execution of such works contract;

             (c) if the principal shows to the satisfaction of the Commissioner that tax has actually been paid by the agent on the turnover of sales, the principal shall not be liable to pay tax again in respect of the same turnover of sales on which the agent has paid tax;

             (d) if the agent shows to the satisfaction of the Commissioner that the tax has been actually paid by his principal on the turnover of sales on which he is liable to pay tax under this Act, then the agent shall not be liable to pay tax again on the same turnover of sales on which the principal has paid tax;

            (e) no deduction from payment of tax under the preceding clauses shall be given to the principal or to the agent, unless a duly signed certificate in the prescribed form is produced;

            (f)   a contract or assigning execution of a works contract (either in whole or in part) to a sub-contractor registered under this Act, may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of works contract executed through the said sub-contractor provided a declaration in the prescribed form signed by such sub-contractor is produced;

           (g)   a sub-contractor who has been assigned execution of works contract (either in whole or in part) by a contractor may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of such works contract executed by him provided a declaration in the prescribed form signed by such contractor is produced.

Download Maharashtra VAT FORM-410 Application for issue of order under sub clause (ii) of clause (b) of sub section (1) of the section 31 of the Maharashtra Value Added Tax Act, 2002 for no deduction of tax

As per Maharashtra VAT Rule 40(2) (a)

Rule 40 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 21 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  deductible 2[in challan in Form  210] into  the  Government Treasuryirrespective of the actual  amount of tax deducted by  him,  from  such  dealer]

     (b) The   employer  required  to  remit   tax,   shall   furnish  a certificate  in  Form  402  in  respect  of  the   amount  so  remitted immediately after  the  deductionis made,  to the  dealer  in respect of whom  such  deduction is made.

     3[(c) *.*.*.deleted]

                (d) Any  employer issuing a certificate as required by clause  (b) shall  maintain for each  year  a separate account in Form  404  showing the  amount of  tax deducted,certificate of tax deduction issued, and  the particulars of  remittances made  to the Government treasury and  shall file a return in Form  405  with  4[the  Joint Commissioner of Sales  Tax (Returns), in Mumbai or as  the case  may  be the Joint  Commissioner of Sales  Tax  (VAT  Administration)  in  the  rest  of the  State] in  whose jurisdiction the  place  of business of the  employer is situated within three  months of the  end  of the  year  to which the  return relates.

5[(2)(a) The  application for  the  purpose of  sub-clause (ii)  of clause (b) of sub-section (1) of section 31 shall  be made  in Form  410 to the  registering authority having jurisdiction over  the  dealer.

      (b)  The  application  shall   be  accompanied  by  copies   of  the contract and  other documents on  the  basis  of  which the  claim  is made.

       (c) If the  particulars and  documents furnished by the  dealer  are correct  and complete in  all  respects and  after  making such enquiry as may  be  deemednecessary, the  Commissioner is  satisfied that  the contract under  reference is not  a  works  contract which involves transfer of  property in  goods  (whether as goods  or  in  some  other form),  he  may,  after  giving  the  applicant a reasonable opportunity of being  heard, grant  such certificate. A copy of such certificate shall be sent  to the  employer for whom  the  work  is  executed;]

Download Maharashtra VAT FORM-415 Tax Clearance certificate to be issued under Clause (a) of Sub- Section (8) of Section 32 the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 43

SECTION 32.  TAX clearance Certificate to be issued

          (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.

          (2)  A registered dealer furnishing returns as required 1[by section 20] shall pay into the Government treasury, in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered by a return which he is required to file along with the amount of interest and any other sum payable by him.

          (3)  A registered dealer furnishing a revised return in accordance with    2[sub-section (4)] of section 20, when the revised return shows that a larger amount of tax than, the tax already paid, is payable, shall first pay into the Government treasury the extra amount of tax.

         (4)  (a)  (i)   The amount of tax due where the return or revised return has been furnished without full   payment thereof shall be paid forthwith.

(ii) The amount of tax which it becomes necessary to pay on account of the reduction in set-off because of any contingency specified in the rules, shall be paid at the time prescribed for making payment of tax for the period in which such contingency occurs.

(b) (i) The amount of tax due as per any order passed under any provision of this Act, for any period, less any sum already paid in respect of the said period; and

(ii) the amount of interest or penalty or both, if any, levied under any provision of this Act; and

(iii) the sum, if any, forfeited and the amount of fine, if any, imposed under the Act or rules; and

(iv) the amount of tax, penalty and interest demanded in the context of excess availment of incentives or availment of incentives not due; and

(v) any other amount due under this Act,

                     shall be paid by the person or dealer or the person liable therefor into the Government treasury within thirty days from the date of service of the notice issued by the Commissioner in respect thereof:

                              Provided that, the Commissioner may, in respect of any particular dealer or person, and for reasons to the recorded in writing, allow him to pay the tax, penalty, interest or the sum forfeited, by installments but the grant of installment to pay tax shall be without prejudice to the other provisions of this Act including levy of penalty, or interest, or both.

         (5)  Any tax, penalty, interest, fine or sum forfeited, unpaid after the service of notice under sub-section (4), or any installment not duly paid or any amount due or payable under this Act, shall be recoverable as an arrears of land revenue.

         (6)  Notwithstanding anything contained in this Act or in any other law for the time being in force or in any contract, where any sum collected by a person by way of tax in contravention of section 60, is forfeited under section 29 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected.  A refund of such sum or any part thereof can be claimed from the Commissioner by the person from whom it was realised by way of tax, provided such person has not resold the goods within a period of two years from the date of purchase and an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture.  For this purpose, the Commissioner may send intimation in the prescribed form to such of the said purchasers whose names and addresses are available in the records of the person who has collected any sum in contravention of section 60. On receipt of such application, the Commissioner shall hold such inquiry as he deems fit, and if the applicant proves to the satisfaction of the Commissioner that the goods are not resold by him as aforesaid and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered and no set-off or refund in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.

         (7) (i) There shall be established a Fund to be called “the Maharashtra Consumer Protection and Guidance Fund” (hereinafter, in this section, referred to as “the Fund”).  From the amounts forfeited and recovered except for the amounts refunded as aforesaid to the purchasers and except for the amounts in respect of which a set-off or refund is granted, the remaining amount shall, after deducting the expenses of collection and recovery as determined by the State Government, under appropriation duly made by law in this behalf, be entered into, and transferred to, that Fund.

             (ii) No sum from the Fund shall be paid or applied for any purpose other than the one specified in clause (iii).

              (iii) The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilised for meeting the expenses of any activities related to consumer protection and guidance as the State Government may direct, and for giving grant in the prescribed manner to any voluntary consumer organisation, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.

     (8) (a) Any dealer or person may apply to the Commissioner in the prescribed form for a clearance certificate and thereupon the Commissioner may, on the basis of the record, issue a certificate in the prescribed form within a period of fifteen days from the date of receipt of the application, in so far as he may, stating therein, the periods for which the returns have been filed or, as the case may be, have not been filed, assessments have been made, the status of pending proceedings, if any, and the amounts payable by the applicants, if any.

       (b)  The Commissioner may, every year on the basis of the record, issue to every registered dealer a certificate regarding the amounts payable by him, as on the 1st April of that year, stating therein the periods for which returns have not been filed, the period wise outstanding amounts of tax, penalty, interest and sum forfeited payable by the dealer including the amounts for which the due date of payment is not yet over, the amounts, the recovery of which has been stayed and the amounts under installment.  The certificate shall in so far as it may, be issued immediately after the 1st of April every year.

(c)   Nothing in the certificates issued under this sub-section shall be a bar on the

Commissioner to initiate or continue any proceedings including recovery proceedings, if it is subsequently found that the certificates were issued on the basis of incomplete or erroneous information.

Download Maharashtra VAT FORM-402 Certificate of tax deduction at source to be given to the dealer under sub-section (7) of section 31 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 40(1) (b)

Rule 40Tax Deduction At Source.-

(1) [(a) Every  employer who  is required to deduct tax  under clause  (b) of sub-section (1)of section 31 shall  within 21 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  deductible 2[in challan in Form  210] into  the  Government Treasury irrespective of the actual  amount of tax deducted by  him,  from  such  dealer]

     (b) The   employer  required  to  remit   tax,   shall   furnish  a certificate  in  Form  402  in  respect  of  the   amount  so  remitted immediately after  the  deduction is made,  to the  dealer  in respect of whom  such  deduction is made.

[(c) *.*.*.deleted]

                (d) Any  employer issuing a certificate as required by clause  (b) shall  maintain for each  year  a separate account in Form  404  showing the  amount of  tax deducted,certificate of tax deduction issued, and  the particulars of  remittances made  to the Government treasury and  shall file a return in Form  405  with  4[the  Joint Commissioner of Sales  Tax (Returns), in Mumbai or as  the case  may  be the Joint  Commissioner of Sales  Tax  (VAT  Administration)  in  the  rest  of the  State] in  whose jurisdiction the  place  of business of the  employer is situated within three  months of the  end  of the  year  to which the  return relates.

5[(2)(a) The  application for  the  purpose of  sub-clause (ii)  of clause (b) of sub-section (1) of section 31 shall  be made  in Form  410 to the  registering authority having jurisdiction over  the  dealer.

      (b)  The  application  shall   be  accompanied  by  copies   of  the contract and  other documents on  the  basis  of  which the  claim  is made.

       (c) 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  Commissioner is  satisfied that  the contract under  reference is not  a  works  contract which involves transfer of  property in  goods  (whether as goods  or  in  some  other form),  he  may,  after  giving  the  applicant a reasonable opportunity of being  heard, grant  such certificate. A copy of such certificate shall be sent  to the  employer for whom  the  work  is  executed

Download Maharashtra VAT FORM-407 Certificate regarding payments made by the agent under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 50

Section 45.  Certain agents liable to tax for sales on behalf of principal:-

       (1) Where any person specified in sub-clause (a), (b) or (c) of clause (8) of section 2, ¹[sells or purchases any taxable goods] on behalf of his principal, the person as well as the principal shall both be jointly and severally liable to pay the taxes on the ²[turnover of such sales or purchases].

      (2)  If the principal, on whose behalf the said person has ³[sold or purchased any] goods, shows to the satisfaction of the Commissioner that, the tax has been paid by the said person on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction and where the person shows to the satisfaction of the Commissioner that the principal has paid such tax, the person shall not be liable to pay the tax again in respect of the same transaction.

      (3)  Where an agent of a non-resident dealer, ⁴[sells or purchases] any goods on behalf of the non-resident dealer in the State, then the      non-resident dealer and the agent residing in the State, shall be jointly and severally liable to pay tax on the ²[turnover of such sales or purchases] :

            Provided that, if the non-resident dealer shows to the satisfaction of the Commissioner that the tax payable in respect of ⁵[such sale or purchase] has been paid by the agent residing in the State, then the non-resident dealer shall not be liable to pay tax again in respect of the same transaction and where the agent shows to the satisfaction of the Commissioner that the non-resident dealer has paid such tax, the agent shall not be liable to pay the tax again in respect of the same transaction.

      (4)  Where any sale has been effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract and the contractor has executed the works contract awarded to him, through a sub-contractor, directly or otherwise, then notwithstanding anything contained in any law or agreement to the contrary, the relationship between the contractor and the person who has actually executed the works contract or part of it as a sub-contractor shall be deemed to be that of the principal and agent and accordingly,-

            (a) where such principal assigns the whole or part of the execution of the works contract to different such agents resulting into the distribution of the turnover of the said sales amongst the principal and the agents or wholly amongst the agents whereby the principal escapes the liability to pay tax on the whole or part of the turnover of sales, then, having regard to the total turnover of sales, including the total turnover of sales in respect of execution of such contract, of the principal in the year of assessment being such that the principal would have been liable to pay tax under this Act if such works contract had been executed by himself alone the liability to pay tax on such total turnover of sales shall be that of the principal;

            (b) where such agent executes such works contract on behalf of the principal and each or either of them is liable to pay tax, then notwithstanding anything contained in any other law or any contract to the contrary, the principal and the agent shall be jointly and severally liable to pay tax in respect of the transfer of property in goods involved in the execution of such works contract;

             (c) if the principal shows to the satisfaction of the Commissioner that tax has actually been paid by the agent on the turnover of sales, the principal shall not be liable to pay tax again in respect of the same turnover of sales on which the agent has paid tax;

             (d) if the agent shows to the satisfaction of the Commissioner that the tax has been actually paid by his principal on the turnover of sales on which he is liable to pay tax under this Act, then the agent shall not be liable to pay tax again on the same turnover of sales on which the principal has paid tax;

            (e) no deduction from payment of tax under the preceding clauses shall be given to the principal or to the agent, unless a duly signed certificate in the prescribed form is produced;

            (f)   a contract or assigning execution of a works contract (either in whole or in part) to a sub-contractor registered under this Act, may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of works contract executed through the said sub-contractor provided a declaration in the prescribed form signed by such sub-contractor is produced;

           (g)   a sub-contractor who has been assigned execution of works contract (either in whole or in part) by a contractor may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of such works contract executed by him provided a declaration in the prescribed form signed by such contractor is produced.

Download Maharashtra VAT FORM-404 Register to be maintained by the employer who deducted tax at source under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 40(i)(d)

Rule 40Tax Deduction At Source.-

(1) [(a) Every  employer who  is required to deduct tax  under clause  (b) of sub-section (1)of section 31 shall  within 21 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  deductible 2[in challan in Form  210] into  the  Government Treasuryirrespective of the actual  amount of tax deducted by  him,  from  such  dealer]

     (b) The   employer  required  to  remit   tax,   shall   furnish  a certificate  in  Form  402  in  respect  of  the   amount  so  remitted immediately after  the  deductionis made,  to the  dealer  in respect of whom  such  deduction is made.

[(c) *.*.*.deleted]

                (d) Any  employer issuing a certificate as required by clause  (b) shall  maintain foreach  year  a separate account in Form  404  showing the  amount of  tax deducted,certificate of tax deduction issued, and  the particulars of  remittances made  to the Government treasury and  shall file a return in Form  405  with  4[the  Joint Commissioner of Sales  Tax (Returns), in Mumbai or as  the case  may  be the Joint  Commissioner of Sales  Tax  (VAT  Administration)  in  the  rest  of the  State] in  whose jurisdiction the  place  of business of the  employer is situated withinthree  months of the  end  of the  year  to which the  return relates.

5[(2)(a) The  application for  the  purpose of  sub-clause (ii)  of clause (b) of sub-section (1) ofsection 31 shall  be made  in Form  410 to the  registering authority having jurisdiction over  the  dealer.

      (b)  The  application  shall   be  accompanied  by  copies   of  the contract and  other documents on  the  basis  of  which the  claim  is made.

       (c) If the  particulars and  documents furnished by the  dealer  are correct  and complete in  all  respects and  after  making such enquiry as may  be  deemednecessary, the  Commissioner is  satisfied that  the contract under  reference is not  a  works  contract which involves transfer of  property in  goods  (whether as goods  or  in  some  other form),  he  may,  after  giving  the  applicant a reasonableopportunity of being  heard, grant  such certificate. A copy of such certificate shall be sent  to the  employer for whom  the  work  is  executed

Download Maharashtra VAT FORM-416 Tax Dues certificate to be issued under Clause (b) of Sub- Section (8) of Section 32 the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 44

SECTION 32.  Payment of tax

          (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.

          (2)  A registered dealer furnishing returns as required 1[by section 20] shall pay into the Government treasury, in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered by a return which he is required to file along with the amount of interest and any other sum payable by him.

          (3)  A registered dealer furnishing a revised return in accordance with    2[sub-section (4)] of section 20, when the revised return shows that a larger amount of tax than, the tax already paid, is payable, shall first pay into the Government treasury the extra amount of tax.

         (4)  (a)  (i)   The amount of tax due where the return or revised return has been furnished without full   payment thereof shall be paid forthwith.

(ii) The amount of tax which it becomes necessary to pay on account of the reduction in set-off because of any contingency specified in the rules, shall be paid at the time prescribed for making payment of tax for the period in which such contingency occurs.

(b) (i) The amount of tax due as per any order passed under any provision of this Act, for any period, less any sum already paid in respect of the said period; and

(ii) the amount of interest or penalty or both, if any, levied under any provision of this Act; and

(iii) the sum, if any, forfeited and the amount of fine, if any, imposed under the Act or rules; and

(iv) the amount of tax, penalty and interest demanded in the context of excess availment of incentives or availment of incentives not due; and

(v) any other amount due under this Act,

                     shall be paid by the person or dealer or the person liable therefor into the Government treasury within thirty days from the date of service of the notice issued by the Commissioner in respect thereof:

                              Provided that, the Commissioner may, in respect of any particular dealer or person, and for reasons to the recorded in writing, allow him to pay the tax, penalty, interest or the sum forfeited, by installments but the grant of installment to pay tax shall be without prejudice to the other provisions of this Act including levy of penalty, or interest, or both.

         (5)  Any tax, penalty, interest, fine or sum forfeited, unpaid after the service of notice under sub-section (4), or any installment not duly paid or any amount due or payable under this Act, shall be recoverable as an arrears of land revenue.

         (6)  Notwithstanding anything contained in this Act or in any other law for the time being in force or in any contract, where any sum collected by a person by way of tax in contravention of section 60, is forfeited under section 29 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected.  A refund of such sum or any part thereof can be claimed from the Commissioner by the person from whom it was realised by way of tax, provided such person has not resold the goods within a period of two years from the date of purchase and an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture.  For this purpose, the Commissioner may send intimation in the prescribed form to such of the said purchasers whose names and addresses are available in the records of the person who has collected any sum in contravention of section 60. On receipt of such application, the Commissioner shall hold such inquiry as he deems fit, and if the applicant proves to the satisfaction of the Commissioner that the goods are not resold by him as aforesaid and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered and no set-off or refund in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.

         (7) (i) There shall be established a Fund to be called “the Maharashtra Consumer Protection and Guidance Fund” (hereinafter, in this section, referred to as “the Fund”).  From the amounts forfeited and recovered except for the amounts refunded as aforesaid to the purchasers and except for the amounts in respect of which a set-off or refund is granted, the remaining amount shall, after deducting the expenses of collection and recovery as determined by the State Government, under appropriation duly made by law in this behalf, be entered into, and transferred to, that Fund.

             (ii) No sum from the Fund shall be paid or applied for any purpose other than the one specified in clause (iii).

              (iii) The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilised for meeting the expenses of any activities related to consumer protection and guidance as the State Government may direct, and for giving grant in the prescribed manner to any voluntary consumer organisation, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.

     (8) (a) Any dealer or person may apply to the Commissioner in the prescribed form for a clearance certificate and thereupon the Commissioner may, on the basis of the record, issue a certificate in the prescribed form within a period of fifteen days from the date of receipt of the application, in so far as he may, stating therein, the periods for which the returns have been filed or, as the case may be, have not been filed, assessments have been made, the status of pending proceedings, if any, and the amounts payable by the applicants, if any.

       (b)  The Commissioner may, every year on the basis of the record, issue to every registered dealer a certificate regarding the amounts payable by him, as on the 1st April of that year, stating therein the periods for which returns have not been filed, the period wise outstanding amounts of tax, penalty, interest and sum forfeited payable by the dealer including the amounts for which the due date of payment is not yet over, the amounts, the recovery of which has been stayed and the amounts under installment.  The certificate shall in so far as it may, be issued immediately after the 1st of April every year.

(c)   Nothing in the certificates issued under this sub-section shall be a bar on the Commissioner to initiate or continue any proceedings including recovery proceedings, if it is subsequently found that the certificates were issued on the basis of incomplete or erroneous information.