Download Maharashtra Vat Form-403

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Download Maharashtra Vat Form-318

Download Maharashtra VAT FORM-318 (Notice under sub-section (1) of section 33 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 48

Section 33.  Special mode of recovery:-

       (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, on noticing that there is an outstanding liability of tax, interest or penalty against a dealer or person, or on whom a notice under sub-section (4) of section 32 has already been served, at any time, by notice in writing, require,-

(a) any person from whom any amount of money is due, or may become due, to the said dealer or person, or

(b) any person who holds or may subsequently hold money for or on account of such dealer or person,

             to pay to the Commissioner, either forthwith upon the money becoming due or being held or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), an amount equal to the amount due and outstanding from such dealer as aforesaid :

                       Provided that, no action under this sub-section shall be taken till the date prescribed for filing of appeal, if the dealer makes an application in the prescribed form to the Commissioner before the said date stating therein that he is proposing to file an appeal against the order in pursuance of which the said notice under sub-section (4) of section 32 has been served on him.

Explanation.- For the purposes of this section, the amount of money due to a dealer from, or money held for or on account of a dealer, by any person, shall be calculated after deducting therefrom such claims (if any) lawfully subsisting, as may have fallen due for payment by such dealer to such person.

      (2)  The Commissioner may, at any time, amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.

      (3)  Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer or a person, and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt.

      (4)  Any person discharging any liability to the dealer or person after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or the extent of the liability of the dealer or a person for tax, penalty, interest and sum forfeited, whichever is less.

      (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the dealer or a person, or that he does not hold any money for or on account of the dealer or a person, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner.

      (6)  Subject to the provisions of sub-section (5), any amount of money which a person is liable to pay to the Commissioner, shall, under sub-section (1) read with sub-section

(4), if it remains unpaid, be recoverable as if it is a sum demanded under section 32 and accordingly any notice served under this section shall be deemed for the purposes of

this Act to be a notice served under section 32 and the unpaid amounts shall be recoverable as arrears of land revenue.

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Download Maharashtra Vat Form-317

Download Maharashtra VAT FORM-317 Order of cancellation of assessment order under sub-section (11) of section 23 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 24

24.   Application for cancellation of assessment order.

[(1)] The application for cancellation of assessment order under sub-section (1) of section23 shall be in Form  304

[(2) The application for cancellation of the assessment under sub-section (11) of section23 shall be in Form 316.]

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Download Maharashtra Vat Form-316

Download Maharashtra VAT FORM-316 Application under sub-section (11) of section 23 for cancellation of assessment order passed under sub-section (2),(3)or (4) of section 23 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule24

Rule 24.   Application for cancellation of assessment order.

1[(1)] The application for cancellation of assessment order under sub-section (1) of section23 shall be in Form  304

2[(2) The application for cancellation of the assessment under sub-section (11) of section23 shall be in Form 316.]

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Download Maharashtra Vat Form-315

Download Maharashtra VAT FORM-315 Notice under Sub- section (6) of section 23 of the Maharashtra Value Added Tax Act,2002

As per Maharashtra VAT Rule (21)(1)

Rule 21. Form of Notice for Assessment.-

(1) The notice for assessment for the purposes of sub-section (2), 1[(3), (3A) and

(4) of section 23] shall be in Form 301.  The notice for the purposes of sub-section (5)of section 23 shall be in Form 302.  The notice of assessment for the purpose of sub-section (6) of section 23 shall be in Form 315.  The  date fixed  for compliance for all of such notices shall  not  be earlier  than  fifteen days  from  the  date  of servicethereof.

(2) For  the  purpose  of  sub-section  ( 5)  of  section  23,  the authority shall  be Sales Tax  Officer,  Assistant Commissioner, Deputy Commissioner or, as the  case  may  be, Senior  Deputy  Commissioner.

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Download Maharashtra Vat Form-314

Download Maharashtra VAT FORM-314 Application for the purpose of proviso to sub-section (1) of section 33 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 48

Rule48Form of Application and Notice for the purposes of proviso to sub-section (1) ofsection 33.

(i) The application for the purposes of sub-section (1) of section

        33 shall be in Form  314.

  (ii) The  notice  for the  purposes of sub-section (1) of section 33 shall  be  in  Form  318].

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Download Maharashtra Vat Form-313

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Download Maharashtra Vat Form-312

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Download Maharashtra Vat Form-311

Download Maharashtra VAT FORM-311 Application for grant of stay against order of assessment, penalty, interest or fine under section 26 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 32

Rule 32 Application For Stay.

            Any  appellant desiring to obtain  stay  in  full  or  in  part  to the operation of the order,  disputed in appeal, may  make  an application in Form  311  for grant  of such stay,  to the  appellate authority.

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Download Maharashtra Vat Form-310

Download Maharashtra VAT FORM-310 Appeal against an order of assessment, interest, penalty or fine under section 26 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 31(4)

Rule 31. Submission of appeals.-

(1)   Every  first  or second  appeal  shall –

(a)   be in writing,

(b)    specify  the  name  and  address of the appellant,

(c)   specify the  date  of the  order  against which it is made,

(d)   contain a clear  statement of fact,

(e)   state precisely and  in brief  the  relief  prayed for, and

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

(g)   state the  quantum of relief  sought.

(h)  be signed  and  verified  by the  appellant or by an agent duly  authorised by him  in writing  in that behalf,  in the  following form, namely  :—

“I …….  agent  appointed by the  appellant named in the above  memorandum of appeal dohereby  declare that  what is  stated  herein is  true  to the  best  of my  knowledge andbelief.

                                                              —————————

                                                                  (Signature)”.

(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  appellateauthority or be sent  to the  said authority by registered post.

(4) The appeal including a second appeal shall be made in Form 310.

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