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ECONOMIC INTELLIGENCE UNIT
In this Unit following Jobs are performed
( 1 )' E-704 Data Analysis Unit
( 2) Returns and 360 Degree Analysis.
( 3) Tinxys Analysis.
(4) BlOW and Cyber Forensic.
( 5) Data Management and Monitoring.
( 6 ) Commodity Analysis.
( 7 ) Statistical Analysis and DealerProflllnq.
STATEMENT "A"
~ 3T'<fficnz;QW 3l"GT\ifil;rr ~ q cp~ ~ Major Hcad-cum-Programmewisc details of Total Budget EstimateslflTIlIfi~vft-q Demand No. G-l Cr>. ~/Rs. in thousands)
ll1\Jj~dX/ Non-Plan
~ CflI<:\If>'iI-f1 'lJCf
Serial No. Name of Programme~ ~ :(o9~-:(o9'1fActuals,2013-2014
~ ~ :(o9'1f-:(o9~Revised Estimates, 2014-2015
~ :(o9~-:(o%Budget Estimates, 2015-2016Budget Estimates, 2014-2015
2 3 4 5 6 7 8 9 10
(9) :(o:(ooo:(~/oo~l9 C2jqfil<lCfl,< I Voted. _
20200023/0097 Profession Tax 208922 208922 276043 276043 290567 290567 320727 320727
(:() :(o'lfooo'lf:(/20400042 Voted •• 1027913 1027913 1217465 1217465 2020433 2020433 2278669 2278669~ SalesTax oo9-~ q mTTfi'l
00 I-Direction and
Administration 50 Charged. 4 4 100 100 582 582 100 100C'-
(~) :(O'lfOOO~9/20400051Voted. _ 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375~Sales Tax 909-~ ~
10I-Collection Charges
('If) :(O'lfooof,:(~ ~ Voted •• 25399 25399 35017 35017 34730 34730 40091 40091""l1;qI~Cfl,<OI 20400062
Maharashtra Sales Tax Tribunal
(~) :(o'lfoool99~/20400071 Voted ••
SalesTax ~ ~ "Jt' 44718 44718 46137 46137 46380 46380 50264 50264Sales Tax Canteen
~oo-~ ~ Voted •• 99 99 100 100 100 100 100 100800-0ther Expenditure
(G) ~'lfl9~oO~l9~ ~/ Voted •• 99 99 100 100 100 100 100 10034750057 Chit Fund
tN:- ~ ~ ~ ~ mer omft.
~CI'IOlq?l "~' STATEMENT "B"
~ 3f4flct>W'llt aiC;lutlql 1OIE1I;:PtfttfClI'lcr ct>FQW"lP'liillt ~ Major Head-cum-Programmewise details of Total Budget Estimatesl{11I'tJftWlliq;uft-q Demand No.c-i (~. ~/Rs. in thousands)
~ cm4w'1l-<l '1'l'Cl" ~ XCPl1T=?o9~-=?o9~ ~ =?o9~-=?o9~ ~ ~ =?o9~-=?o9~~ =?o9~-=?o9f. Serial No. Name of Programme Actuals, 2013-2014 Budget Estimates, 2014-2015 Revised Estimates, 2014-2015Budget Estimates, 2015-2016
~ 'Ql\i1"1kl'fa ~ 'Ql\i1"1ia,fa ~ 'Q'I\i1"1ia'fa ~ m-~~ ~ ~ ~Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total
2 3 4 5 6 7 8 9 10 11 12 13 14
(9) =?o=?ooo=?~~ q ~ <lTcI'fu~ crwft Voted 207922 207922 275943 275943 290467 290467 320627 32062720200023 Collection of Taxes onIncome and Expenditure.
105-Collection Charged Tax on 100 100 100 100 100 100 100 10020200097 Profession,Trades, Callingand Employments 20, other charges
~-=?o=?ooo=?~/oo~l9 \3(q"f q ~ •• 208022 208022 276043 276043 290567 290567 320727 320727<!TCTfu;r ~ ~Total-20200023/0097 Collection ofTaxes on. Income and Expenditure.
(=?) =?o~ooo~=? ~/20400042-Sales Tax
oo9-~q~ Voted 1027913 1027913 1217465 1217465 2020433 2020433 2278669 2278669Direction and Administration50 Charged 4 4 100 100 582 582 100 100
909(=?o~ooo~9)-crwftm ~ Voted••101(20400051 )-Collection Charges 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375
909-(=?o~oooG=?) (zy,) ~ ~"'lI1<:i1~Cf)'IUI 25399 25399 35017 35017 34730 34730 40091 40091(20400062) 101-(11)Maharashtra ••Sales Tax ~ITribunal
<::oo-~ ~/800 OtherExpenditureVoted. 44718 44718 46137 46137 46380 46380 50264 50264~ \j41E;1'I'!E;/20400071 Sales Tax Canteen
~-=?o~o~/ Voted 3942823 3942823 4801416 4801416 5749233 5749233 6246399 6246399(Net) (42+51+62+71-24)Total-2040 Sales Taxes 50 Charged •• 4 4 100 100 582 582 100 100
!4C1\1 014'51 "i(' STATEMENT "B"
~ 3M'<'iC6t4lll 3iC:I'Jlloql ~1"'PtfltfClI\l cr C614th+iPtiilll ~ Major Head-cum-Programmewise details of Total Budget Estimates1JTTIUft~uft-q Demand No. G-l (~. ~/Rs. in thousands)
~ Cl>141f>'i1-<l~ ~ ~ ~o9~-~o9~ ~ ~o9~-~o9~ ~ ~ ~o9~-~o9~~ ~o9~-~o9f. Serial No. Narne of Programme Actuals, 2013-2014 Budget Estimates, 2014-2015 Revised Estimates, 2014-2015Budget Estimates, 2015-2016
~ <iI \11'1kl'\d ~ <ll\11'1id'\d ~ <l~\11'1id'\d ~ <ll\11'1id'\d~ ~ ~ ~Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total
2 3 4 5 6 7 8 9 10 II 12 13 14
(~) f14"!11'tII"!01~- ~~19~oo~19, ~~Wrr Voted ..
Total -34750057,Other General 99 99 100 100 100 100 100 100Economic Services.
~-~~19~oo~19, ~ f14"!11't11,{01
~OO34750057 Other General Economic
..D0Services. Voted .. 99 99 100 100 100 100 100 100
800 Other Expenditure Voted .. 99 99 100 100 100 100 100 100ff.!c ~/Chit Fund
~~ Voted .. 4150944 4150944 5077559 5077559 6039900 6039900 6567226 6567226Grand Total 50 Charged .. 4 4 100 100 582 582 100 100
99
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PROGRAMME No.1
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(I) INTRODUCTORY
Expenditure on administrative staff is shown under the Minor Head 00 I-Direction and Administration.Commissionerof Sales Tax and Additional Commissionerof SalesTax holds the jurisdiction all over the State. TheState is dividedinto 13Divisionsand eachDivision is administeredby JointCommissioner,Except Mumbaiand PuneCity Division.In all other Divisions, there IS only onepost of Joint Commissioner.In Mumbai City Divisionthere are9 Joint Commissionersand in Pune City Divisionthere are 2 Joint Commissioners. The functions of Commissionerof SalesTax andAdditionalCommissionersare to give directionsto the subordinate offices for the administrationofthe Act and supervise working of these offices. Similarly, the Joint Commissionershave similar functions so far astheir Divisions are concerned. The Sales Tax Department is being reorganised as per the reorganisationplan sanctioned by Governmentvide Government Resolution, dated lSthNovember 2011.
---------- --------_._-- -------
-=1? 9~ Cl514\W:fl"l ~ 24736 24736 39520 39520 39520 39520 42089 42089j 13 Office Expenses
...- 9\{ 1rl, ~ q 'R")I 14 Rent, Rates and Taxes~
9G ~ 100 100 85 85 100 10016 Publications
9\9 fj'loICl5lq;fj(i1 ~ 358125 358125 292607 292607 1095958 1095958 1255069 125506917 Computer Expenses
:(\{ ~, TIB, ci<TcrT24 Petrol,Oil,Lubricants
:(f. ~311fUr~ 310 310 500 500 425 425 500 50026 Advertisingand Publicity
\(9 'Ff~~ 46 46 150 150 128 128 200 20041 SecretService Expenditure
'10 ~ ~. (11Tfu1) 4 4 100 100 582 582 100 10050 Other Charges (Charged)
~-(9)~ 1027913 1027913 1217465 1217165 2020433 2020433 2278669 2278669..D20400042 Total-(i) Gross.u;
C;-~/Voted 1027913 1027913 1217465 1217165 2020433 2020433 2278669 227866950 ~/Charged •• 4 4 100 100 582 582 100 100Cf\1fT- ~('ftDeduct-Recoveries
~- (9) f.1ccroo ~/Voted 1027913 1027913 1217465 1217465 2020433 2020433 2278669 2278669Total-(I ) Net 'I=fT"ful/50Charged 4 4 100 100 582 582 100 100(oo) (o~) 'R" 1OI<iifi:l'fhfl ~
Establishment of Karprabodhini
9~ Cl514\(i141"l ~ 13 OfficeExpenses' 5,00,00 5,00,00cp-fcffi ~ ~-C-Sources of Finance-
'1f"TO"it ~- 9 >rm"I" ~Demand No. G-1 Major Head
'I=fT"ful1Charged -~/voted
'I=fT"ful1Charged. • 4 4 100 100 582 582 100 100G"Wffi/Voted. • 1027913 1027913 1217465 1217465 2020433 2020433 2278669 2278669
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~ =?o9~-=?09~ ~ ~ 9Gl'.=?G !OBf){oliT.l ~ c'1{51lq~1HUf Cb,!oLJld ~. m~ 9=?~l9 \OICb,{olid ~~&TUT ~ ~ q (Xffil m ~~o.,\,\ <bltT ~ Cfi1fi ~ (~ ~ m) ~G~f'1I'(1 3lffit. ~~ 9~.o~ cp)tt CfRlUlT ~ ~ ~ ~ if)'!oLJld ~.
(3) Information regarding performance of Internal Inspection IAudit
Office of the Commissioner of Sales Tax and the Special Commissioner of Sales Tax, Maharashtra State,Mumbai is required to take one full-fleged inspection in every two years, of the offices of Additional Commissioner of Sales Tax, Mumbai, Thane, Pune, Nashik, Kolhapur and Nagpur Zones including offices of all JointCommissioner of Sales Tax, throughout the State, Additional Commissioner of Pune, Nashik, Kolhapur andNagpur Zone are required to take one full-fleged inspection in every two years of the offices of Joint Commissioner of Sales Tax.under their zones. The Joint Commissioner of Sales Tax are required to take minimumone full-f1egedand one special inspection, every year, of all the offices of Deputy Commissioner of Sales Tax,under their jurisdiction. All Deputy Commissioners of Sales Tax, have to carry out one full-fleged and onespecial inspection, every year, of all the Sales Tax Officers under their Range. In the same procedure AuditProgramme is also executed.
In the year 2013-2014 lnternal Audit of total 18628 cases has been completed. In total 1257 cases IntemalAudit was completed in which, under assessment of Rs. 430.99 crores was detected and Revision Orders ofRs. 15.05 crores has been passed.
'ffCffiT ~
TABLE-II
Cf>F4tt>J1~ ~ Programme No.2qOq-Cl~c.f)iH ~
101-Collection Charges( i) Introductory
<IT lftur !lftqr~lcl1 ~ ~ crt (!llcfl(>1~lilu\1 ~ ;-- The Officers cover under this Sub-Head areas under ;__
( 9) ~~ (fcrcfi) (1) Joint Commissioner of Sales Tax (Legal)( =?) fCn6'lCf),,!~ (~) (2) Joint Commissioner of Sales Tax (Appeals)( ~) {fCf fClwlCf),,! \)q~ (~) (3) AllAppelIateDeputy Commissioner( s ) {fCf ~!lllflC/Jll! ~ \)q~ (~q~) (4) Administrative-cum-Appeals-DeputyCommissioner(~) m~ ~ ~ (5) All Assistant Commissioner of Sales Tax( f,) {fCf ~ ~ ( 6 ) All Sales Tax Officer
fCl$)Cf>"!W~ (fcrcfi) 1lFfi ~ ~ m ~Cf)"!UII(j ~ ~1(tl1(j(fJ ~ ~ ~ ~ ~ <lJll1~. ~ ~ ( ~) ~; ClJI4H1I4 ¢ 3l1fu;r~ [PC'tlI<l"! c=m ~Cf)"!UII('j~ ~ ~ ~ <lJll1~. ~~ ~ q~ ~ <l'Rt VNf.'mRurr ~ l:Jlfur ~~, c=m 3l1~!llifCl'6<& ClJI4Hl14 3l1fu;r ~[PC'tlI<l"! ~ 3lfCI(>1IC1"!~ ~ CJ)]l1 fCld)Cf),,! ~ (~) "lIM m-. ClJ141=lJI'H~ ~~, <PX ~ -m- q ClJI41=lJiCf)~ 3l,{1JlC'tl1 ~ ~ CRFfi q ~Cf)1l!Ell jfll\? 3RJUTlit <li'Tl'f CR'Olt ~ fClwlCf)\?~ q ~ ~ CJ)]l1m-.
The functions of Joint Commissioner of Sales Tax (Legal) is to plead the cases before the Sales Tax Tribunal on behalf of the Sales TiL\:Department. The Joint Commissioner of Sales.Tax (Appeal) hears specially the Second Appeal filed by the dealers before them. The Deputy Commissioner of Sales Tax (Appeals) hears the appeals filed by the dealers before him againstthe order ofthe Sales Tax Officers.
Assistant Commissioner of Sales Tax and Sales Tax Officers are performing the duties such as registration of the dealers, assessment of the dealers, recoveries of taxes from themand such other activities as implied under the Act.( ~ ) fcftfur 3lIClIIl!Cf>dl·
( ii ) Financial Requirements ('Q. ~/Rs. in thousands)
~ ~ ~ ~o9~-~o9~ ~ ~o9~-~o9~ ~ ~ ~o9~-~o9~ ~ ~o9~-~o9~Programme Actuals 2013-2014 Budget Estimates 2014-2015 Revised Estimates 2014-2015 Budget Estimates 2015-2016
~ <iI\i1"1ict,jd ~ ~ "ll\i1"1id,jd ~ ~ "ll\i1"1i<;pjd ~ ~ "ll\i1"1id'l\i ~Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total2 3 4 5 6 7 8 9 10 11 12 13
(31') ~ ~/A-ActiVity Cla,ssification
(~ (31) (<<) ~ fiM7T/(i)(a)(b) SalesTax204(XX)51'
~ -31-~/TotaHA)-Gross •• 2844795 2844793 3502797 3502797 3647690 3647690 3877375 3877375CT\1fT- ~c;ftl Deduct-Recoveries~u[-31- moo/TotaHA)-Net •• 2844795 2844793 3502797 3502797 3647690 3647690 3877375 3877375
(if) \3R6Cr.It;j~ qificbi(UI / B-Objeclwise Classification,
(20400051 )
01 ~/Ol Salaries 2499489 2499489 3209773 3209773 3209773 3209773 3562848 3562848
03 ~racblfc:1Cb 'Ifffi'/03OvertimeAllowance. • 87 87 106 106 406 406 109 109
0<,~, cfu;] q Qluft'1C'Cb 61452 61452 60000 60000 60000 60000 70896 70896
06 Telephone,ElectricityandWaterCharges
10 ~ xrcrr/IO ContractualServices•• 122679 122679 110000 110000 140000 140000 115500 115500
99 ~WIrn~ 6415 6415 7939 7939 6748 6748 8574 8574
11 Domestic Travel Expenses
13 CbI"lfC"l41"1 ~/Office Expenses 116035 116035 67499 67499 183786 183786 71886 71886
9\1 ~,mq"Cf)i(". 24087 24087 30000 30000 30000 30000 30000 30000
14 Rent,Rates and Taxes
16 ~/Publications 20 20 17 17 20 20
17 {1lIUICblq{lC"l ~/Computer Expenses 1773 1773 2060 2060 2060 2060 2142 2142
:(\1qzy." ~, <PJUr24 Petrol,Oil,Lubricants
:(<,~, fcrnft 3nfUr ~ ~ 5823 5823 10000 10000 8500 8500 10000 10000
26 Advertising,Salesand PublicityExpenses ...0
aljq{lI~Cb ;ffqr/28ProfessionalServices•co
28 6953 6953 5400 5400 6400 6400 5400 5400
~-(or)-~ ·. 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375
Total-( b)-Gross
o[\TTl - orX'!~ftDeduct-Recoveries
o/gUT-{or)-~ ·. 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375
Total-(B)-Net
(<1» fcrn ~ m-eR /C-SourcesofFinance
1=fT7lUft ~ ufi-9/DemandNo. G-I ••
:(0\10-~/2040-Sales Tax
909-~ ~/IOI-Collection Charges••
~-x~ 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375
Tota I-·Gross
Cf\IIT -~c;ft
Deduct-Recoveries
~rc.c.TOS-Net ·. 2844793 2844793 3502797 3502797 3647690 3647690 3877375 3877375
'tICffiT q TABLE I
~ 31~Pt'4+1i,&jJl;:ffGUfi ~ ~ calFcloll~ Fclq\lojq?j
Statement of Applications for Registration Certificate under various Acts
~ :{o9~-:{o9~ ~ ~ ~
Actual Registration in' 2013-2014
~ :{o9~-:{o9~ ~ ~ ~ftProbable Registration in 2014-2015
~ :{o9~-:{o9G ~ ~ ~
Estimated Registration in 2015-2016Name of the Act
2 3 4
65535 61844 74212
(:{)~ ~/c,s,T. 54514 52360 62832 ,
(~) i3rt1 ~ Is. c. P. T.
M ~ ~ /Luxury Tax 141 176 210
'ij"Cffif ~ TABLE II
fclFcItr 31R1P1l1+tii&l~ ~ '11c:oftcpa ~ ~ ~ qfjJ' 3I1ta" ~ ~q'(Olq?l
Statement of Registered Dealers who are liable topay tax under the Different Acts
~~~~~,9'<.~~q~~~,9~~G~CR~lffif~~~U'iIOI4:;j$)~3Tffi".cffiq~~<l"R"~,9~t.~mc;ft
CR~~CflI'<~I"'lIi4)~$)~3fffi".~~~\ifTt:tTcRffq'(lc-cfl~-M~~~$)~3Tffi".m~~3TTfUT~31f{Q(1:II(J
~ 3fW clIl4Flli=cfl ~"ffi G<ffiT GI~f<lct).
Those dealer who are liable to pay tax under Bombay Sales TaxAct, 1959, Central Sales TaxAct, 1956 is required to obtain a Registration Certificate. Similarly, every factory whichis liable to pay tax under Maharashtra Purchase Tax on Sugarcane Act, 1962 is required to obtain Licence. Every trader in Motor Spirit is required to obtain Licence. This Statement gives
information about dealers added during the year, reduced in the year and existing at the end of the year.
31~ PIli+"! ItI "'fTCT ~~~~ CI5X ~ 'QT?[ ~ ~
Name of the Act R C. S. cancelled during the year Live. dealers liable to pay tax
2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016
(Actual) (Probable) (Estimated) (Actual) (Probable) (Estimated)...&J
1 2 3 4 5 6 7,.A>
(9) 'iC"1lq~C1~ /VAT 27928 37346 44814 759364 783333 806832
(~) ~ ~/C.S.T. 22886 29916 35898 595587 616750 635253
(~) ~ 'lSl~ c{)q:)'{ / s. C. P. T.241 240 247
(~) ~ '1IR' / Luxury Tax 16 20 25 3649 3800 3914
( 9 ) ~o9'd-~o9"1 'i;ft 311Cf);gqIfl ~~.
( ~) ~o9"1-~o9G 'i;ft 3l1Cf);gqlfl ~ 3W.
~o
t'fCffiT ~ TABLE III
~~~, ~oo=? ~IJl(i1 Cb'<i~GI'< ClI141'""4iifl ~Statement showing No. of Defaulters under V.A. T.Act, 2002
l=fffucp fcrcRur fWmfT fcrcRur ~il5I'" Il'fl fcrcR-ur ~~~R11l"R ~~ ~ <ll\Jj~i~jlm
~<m" ~<m" Cfl'<j\N 1"1 Cfl'<j\"Icm~ ~ ~ ~~fcr+rrrr ~ Balance Balance Balance Balance
Sales Tax"Division Year Defaulters Defaulters Defaulters Defaulterswho pay who pay who pay who paymonthly quartely Six monthly packageReturn Return Return scheme of
IncentiveReturn
2 3 4 5 6
(Actual) 2013"2014 1937 70508 371976
~ Total (probable) 2014-2015 3520 65012 397167
(Estimated) 2015-2016 4270 71582 418432
( 9 ) :;>o9iHo9lj 'eft (l'lICfl,gcll{l ~~.
.{ :;>) :;>o9lj-:;>o9t, 'eft 31ICfl,gq1{1 ~~ .
~Total
7
444421
465699
494284
~ uQ;,(uli:q1 ~ c;ldFciulI'(l '(l'Cfffl Disposal of Investigation Cases
~ ~ ~ CR ~ Pl'<Pl'<IOOllI<llll1€lI'!SlI<fj-q]'?!'31fficf, cf CR ~~. ~ 3!oi<lli<ll'§;1 (lll(tllcli ~
fi1oocf. 3lW !Fll,<0lld ¢'1'N~ ~l1cliFJllqoft ~1I~<ll'§;1 ~ mel. -gut, GlUT q~ ~ ~ 14111'lId3lW ~cw:r (/),<0111'<1m~~. 3!..tlt'l0Il;:jc1'< \3cll(t)IC'11-41f.mRurr mel 3!l'fOr (/)Ilwldlcl d'<1«1 !'I111U'>1~ <ll14ql61mel. 'Cfmft~ !'I(/),<0lld ~ ~ ~ \JlTdTd'. vm !l<ll'<0lld $T1' ~ 3fffil amt ~ fc'l111·ftl1~<lll~i<ll~ m4fc'l<fl \JlTdTd' q
(tI1i'l"('Ii'l,<d41'1:10ftill 3!t;qlC161 4ldfc'lcll \ifTCIT. ~ 3lW !'I(/),<0lld ~ ~ 3ffIcf, ~ 1<llfc'l~cll CR ~ <ll,<Olllil ~ ~ .\Jfl(ff(f. 3rnT q~C'11cll3lfIlTiJ)'JRUTT~. ~ ~ ~~ 3i'"lcli'l\JlIQoft fct~ ~ x-q.:rr"(/)'<'Ulffd' 3ll'c;fi 3lWf3ffifT ai'"lcl~\Jllqorr fcl'l1T'1Td GT1' ~ Cf>Tlffil ~. ~ ~ ~ fc'l¢6)<ll'<~ ~ ~ ~ 3RfI'3il1cl~\Jllqoft fc'll1l'"d ~ C. ~ \jq3TTTffi q ~=? ~ ~ ~ ~~. lllCllfdRCh1 ,<1\Tllldlcl ~ 1411I·ftll
(/)lllfC111ld ~ !l(/),<0ll{lld) 3!lq~ll<lldj'HI'< ~fcl>q-r c:R ~ ~ <ll,<°l1ld ~~.
Many of dealers liable to pay tax under various Acts evade payments of taxes under these Acts. The Department receivesinformation about such dealers from various sources. The cases of such dealers are investigated in the Enforcement Branch ofMumbai CityDivision. In other divisions no separate officersare appointed exceptat Pune, Thane and Nagpur. After investigation of cases the turnover is assessed and penalties are levied under provisions of the Acts. In exceptional cases prosecutionsare also lodged. Cases involving small amount of evasion are transferred toWardOfficewith report of investigation.:When thecases are under investigation, efforts are made by the officer to recover the evaded taxes before actual assessment. UnderRestructurisation of the Sales Tax Department Enforcement Branches have also been restructured and now there are twobranches. Each branch is to be administered by the officer of Joint Commissioner's cadre. In Enforcement Branch 6 DeputyCommissioner's and 42 Assistant Commissioner's are appointed. In addition to this, in other divisional officesin the State, forinvestigation case there are one or two officers are appointed as per requirement.
'(l'Cfffl \I TABLE IV
~"fTCIName of theDivision
~~~~
Opening balance of casesunder investigation as on
Cf1iIffi~~Additional casesduring the year
~ ~+~Total 2+3
1-4-2013 1-4-2014 1-4-2015(Actual) (Prob.) (Exp.)
2
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
3
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
4
~ Total 10010 11400 11628 19421 14730 15025 29431 26130 26653
Cases transferred in Ward offices Balance No. of cases required to be~ "fTCI investigatedName of the 2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016
Division (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
5 6
No. of cases officers available forinvestigation
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
7
~ Total .. 29431 26130 26653
• Pt\£ll~u~al~~ Cj)IGlq4ltfl ~ ~Expected disposal of investigation
~ '1lC! cases by way of assessment
~W'lm~~~Actual disposed of Investigation Cases
Name of the 'J?T~Division By closure
~<P<ii'1By assessment
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
10
17696 15946 16265
2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
8 9
~ Total .• 29431 26130 26653 335 264 269
mR'IT~ --~ TABLE IV--contd.
( ~ N/W"""Q/ Rs. in Lacs. )
Name of theDivision
'1I'R'q~.~~~Total amount of Tax and Penalty
imposed
~ 3WTIi3) 'IWUTTExpended collection of
advance payment'1I'R''!l",fcl<'l<"''llI~
In respected of tax. evaded~~
Other payments
20J3~2014 2014-2015 2015·2016 2013-2014 2014-2015 2015·2016(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
11 12
2013-2014 2014·2015 2015-2016(Actual) (Prob.) (Exp.)
13
~ Total •• 8273758389 75216
~"fIC[
Name of theDivision
3WTIi3) ~ crwtTAdvance payment collected
'1I'R''!l",fcl<'l<"''llI~In respected of tax evaded
~~Other payments
2013-2014.(Actual)
2014-2015(Prob.)
14
2015-2016(Exp.)
2013·2014 2014·2015 2015-2016(Actual) (Prob.)
15
(Exp.)
~ Total •. 6212858389 59170
~"fIC[
NameoftheDivision
~>'.lI~ol'1d~ ~ ~ ~ ~Total amount recovered during the year
after assessmentBalance of Investigation cases
i. e. col. 6 H (9+10)
2013·2014 2014·2015 2015·2016(Actual) (Prob.) (Exp.)
16
2013·2014 2014·2015 2015·2016(Actual) (Prob.) (Exp.)
17
~ Total. 1011810900 16046 17651 11400 9920
'(fCffi'f '1 TABLE V
Cb'<'tj</)~f?l'fli211 ~~q PiCblclld CbICi~(iiQ1 'ffim'ftComplaints received regarding evasion of tax and their disposal
ClJlql'"<lIRi'(i<ti CJ'>'<1CJ'>~rrl'<li'ZIldwlfl4) ~ ~ {5jiHICJ'>i1 ~~ (oili('1ii1\JlICIullmm) <lRr fliro~ dwl;{)4), ~~ q~~3ITTffi l1ii'ZllCJ'>i1t9T.::Ri SlIC"'llI;::jd'<c=m 31;i)qullCJ'>Rill ~~. ClJlql'"<lIRi'(i<ti dwlfl4) +ll'f8fi ~ I(i'liil'"<li"'ll Ri~ffite f.1<r:rrw=rro) ~&frn ~~.
The complaints oftax evasion are received by the Joint Commissioner (Enforcement Branch) from the informer. These information are scrutinised by the Joint Commissioner andDeputy Commissioners for investigations. Rewards to informer are paid according to prescribed rules.
~fcrmrT 'tiM 1en('11~ crm,~~ ~(:( +~) ~ iR ~ f..ICflIC'1ld ~~~~Sales Tax Department ~Cl~ No. of complaints received Total (2 + 3) f.1E1I&lNI ~ d¢fll;f\ifI ~
No. of complaints pending during the year No. of complaints closed No. of complaints in whichat the beginning ofthe year before visits visits are paid
2 3 4 5 6
2013·2014 2014·2015 2015·2016 2013·2014 2014·2015 2015·2016 2013·2014 2014·2015 2015·2016 2(113·2014 2014-2015 2015·2016 2013·2014 2014·2015 2015·2016(Actual) ( Prob) (Exp.) (Actual) ( Prob.) (Exp.) (Actual) ( Prob.) (Exp) (Actual) ( Prob) (Exp.) (Actual) ( Prob) (Exp.)
No(j.J
~ Total 2410 1532 1609 529 244 297 2939 1776 1906 1116 276 317 288 24 28
~'1--~ TABLE V-contd.
~ ~OII"l1I'{'1 ~<J ~
~~Sales Tax Department
v.!ITcl tgcm Cljq~ 1'(i£II CfCIT'{'I
~3Im~~
No. of visits in which SuppressionDetected
2013·2014 2014·2015
(Actual) ( Prob.)2 3
2015·2016
(Exp.)4
v.!ITcl tgcm Cljq~ 1'(i£II 'CfCl'ffi
'('1TTf(V!T -.=mft 31m ~ ~ Closing balance of complaints
No. of visits in which Suppressionis not Detected
Amount of rewards given ininformers
2013·2014 2014·2015
(Actual) ( Prob.)5 6
2015·2016 21.113·2014
(Exp.) (Actual)7 8
2014·2015 2015·2016 2013·2014 2014·2015 2015·2016
( Prob.) (Exp.) (Actual) ( Prob.) (Exp.)9 10 11 12 13
'~476 1561~Total 1535
( '1) :(o'1i1-:(o'1'l ifI~nq;~qRT~ ~.
( :() :(o'1'l-:(o'1f, ifI~ ~~.
'(I"Cffif f. TABLEVI
Pt\lPt\lliXill13lR'lPtll+lj;cs1lJlcl ~ 311~ltIlFcl'6CEi ~~q~31~clitfl ~ GjicgFclOIl~ Fclq,(olq?j
Statement of First and Second appeals made against the Orderpassed under the different Acts
fcmfuR fcn:rrrrSalesTax
Department
~ Total
~ f.iCl5IC"1ld .~~ ~~'Q'Tl(l ~ PiCl5IC"1ld ~~ ~~'Q'Tl(l ~ PiCl5IC"1ld
Cf)ld&lJl ~ Cl5ld&lJl ~ Cl5ld&l('1"1
Actual Disposed of Opening balance Probable Additions Probable disposal of Opening balance Estimated Additions Estimated Disposedas on during the year as on during the year of
2013-2014 1-4-2014 2014-2015 2014-2015 1-4-2015 2015-2016 2015-2016
(Actual) (Probable) (Probable) (Estimated) (Estimated)
2 3 4 5 6 7 8
6532 41700 15000 18000 38700 15500 20000
3396 11259 7584 ~ 9843 6500 sooo-uoc
'(I"Cffif {9 TABLE VII
PHPt\lliXilll 31rtiPill+li'csUJlcl ~ 311~:tIIFc1'6CEi q,\lctqlt1of1C15~ctl 3I\it ~ \i'ITffict" ~ ~ G I\tllFcloll~ Fclq\lOlq?j
Statement of Revision application made against the Orderpassed under the different Acts
~ f.iCf)IC"Ild ~~ ~~'Q'Tl(l ~ PiCf)IC"Ild 31Rmrft~ ~~'Q'Tl(l ~ f.iCf)IC"Ild
Cf)ld&l&ll ~ CI5Id&l C'fl ~ Cl5ld&lJl
Actual Disposed of Opening balance Probable Additions Probable disposal of Opening balance Estimated Additions Estimated Disposedas on during the year as on during the year of
2013-2014 1-4-2014 2014-2015 2014-2015 1-4-2015 2015-2016 2015-2016
(Actual) (Probable) (Probable) (Estimated) (Estimated)
2 3 4 5 6 7 8
20 83 26 37 76 15 29
~~ ..
SalesTaxDepartment
tI'CRIT C TABLEVIII
~ Q'('(llqlift ~ (Fcl~qle)
Disposal of prosecution proposals
~,(~,(100lI1 ~~lp1i~lc4) ;:f1<;uftq:;j 'C.JRUT~~~cm ~~lp11c11(.'1 cH1c;"j'ql '*r~q"4fturr:fi~~ ~q\Rl1~~~3RR), ~"IfCI?C'R" q;]\Jj<;lfl
""ll11l1(.'111ld<t>lll~:/ft'( ~~ <tl ffi>qr ~~ ~ ~ ~ d'iS\Jj'I-S"I'H~ mm ~ d;&;\Jj'I;J)illl ~ 'lRUIT ~ ~~ ~ <tl.
Some dealers registered under the various Acts, violate the provisions of those Acts and commit offences. Where such offences are of serious nature, actions taken are either
to prosecute the dealer in criminal courts or compound the offences after making default good.
~fcnwT cp:f ~o9~-~o9'11 'l=f'dl: ~~ mc<:l~ Pi Cf?1(11Ci Cf?1d c1("11 ~~ ~mc<:l ~ PiCf?ICYJld
Sales Tax ~ PiCf?ICYJld Cf?ldc1C1'l ~ Cf?"IICl4Iil1l ~ Proposals ~ Cf?"IICl41'UOl1~ ~ Cf?ldc1C1"1 ~
Department Actual disposal in the year !>OICf?"Iuli41~ received Proposals !>OICf?"Iu1iT.j"I3IR~ Estimated Estimated
20l3-2014 fuc;c;rq;- disposed fuc;c;rq;- proposals proposals ..uJ:
Opening balance of Opening balance of received disposedprosecution proposals prosecution proposals
pending as on pending as on
~"J1ILfi'~ ~~ q)) ,ij(:; ,;f) ~
~u't ~ ~~ 'ffil?RtNo. of cases No. of cases By lodging 14-2014 2014-2015 2014-2015 201~-2()15 2015-2016 . 2015-2016
wherin offences wherin offences complaints inare condoned are compounded Criminal courts
1 2(a) 2(b) 2(c) 3 ~ 5 6 7 8
~-3T 292 526 2 528 58 33
~-(f 823 739 437 123 In 25 ~
~Tcital 823 1031 %3 2 123 651 83 T.'
CICfill ~ TABLE IX .
Sta~emelltshowing No. of complaints lodged with court and their present position
~fcnwr Total No. of Complaints disposed Opening balance of Probable No. of Probable No. of Estimated No. of Estimated No. ofSales Tax off in Courts during the complaints lodged in complaints lodged complaints disposed complaints to be complaints to beDepartment Year 2013-2014 the courts as on in the year off in the year lodged in the disposed off in the
year year
By way ofacquital
By way ofconviction
By way ofwithdrawal 1-4-2014 2014-2015 2014-2015 2015-2016 2015-2016
2 (a) 2 (b) 2 (c) 3 5 6 7
~ Total 1294 189 151 208 166
~l9
qcfill qo TABLEX
fcIfcre.r ~ PIII¥t iiISIlR1 'Gf1IT $i Icl ~ I ¥t~'<j('1I:tfl ~ G~ff4oll~ f4C1'tOIQ?l(Figures In
Statement showing Revenue Receipt under variousActs Thousands)( - ) decrease( + ) increase
~ :(09:(-:(09~ ~ :(09~-:(0%' :(0%'-:(09,-\
~ \JfI1T qf\c;f CC!¢ q I{1('1 ~ qf\c;f CC!¢q 1;{)('1 ~ qf\c;f cC!¢ql;[)('1
3l~Pl<P11i'l .,.,-cr :(09~-:(09b' ~~<IC :(0%'-:(09,-\ ~~<IC :(09,-\-:(09f, ~~<IC
Name of the Act Actuals ~/O increase or Probable ~/o increase or Expected % increase or
2013-2014 decrease over 2014-2015 decrease over 2015-2016 decrease over
Rs. 2012-2013 Rs. 2013-2014 Rs. 2014-2015
2 3 4 5 6 7
~ ~ ~qftidCfl-:9. - 424684420 0.95 % 545794700 28.52 % 600374170 10.00 %
B. S. TIV. A. T
:(. ~~ 47851582 11.91°'0 46569100 (-) 2.68 ~'O 51226010 10.00 %
C. S. T
s. ~~CfR' 150030500 14.72 % 151410000 0.92 % 166551000 10.00 %
M. S. T
'Ii. \Rf ~ CfR' 1502132 (-) 11.58'% 1472200 (-)1.99% 1619420 10.00 %
S. C. P. T
'-I. p. '3'. cnxA. L. T
f,. CZlqf1I;QCfl-: 20853819 7.24% 21384000 2.54 % 23522400 10.00 %
P. T
\9. lil0llqf)(i1 ~ 90f, 1250252 526.54 % (-) 100.00 %
Entry Tax 106
c. ~m CfR' 90'-1 (GFl) 3444066 (--) O.77~o 2338750 (-) 32.09% 2572625 10.00 %
Luxury Tax 105 ( ii )
~ Total 649616771 4.94 ~o 768968750 18.37% 845865625 10.00 %
(f"(RlT qq TABLE XI1JTll'Uft, crwft, \!IC6ii1Ic6l, Pl6fR9d, 'Cfjlft ~, 'Q'«fICIT ~ ~ ~ c;ltffilulI,<1 ('JCRIT
Tableshowing Amount of demand, recovery, arrears, written, reduced, refunded, etc.( ?JT.I7J f!VfR7n / Rs. in thousands)
jOlf'F1R:1C1Cfj~~
V. A. T.
2013-2014 2014-2015 2015-2016
(Actual) (Prob.) (Exp.)2
109457768 551053500 659398120
836239032 288546820 317401502
132681200 145949320
Amount of Tax recoverable
9. '(31') l1T'f1c;r ~ ~ ~( a) Arrears of tax due from previous year(or) ~ ~ 'I1fl1Uft( b) Demand raised during the year
:(. ~/~ ~ 'Cf>lft ~ ~Cfj<iICf>l"tft~Amount of tax reduced due to Appeals/Revision
s. ~ ~ ~ 31'7R' 'Cf>'mf ~ ~ 'Cf>lft ~ 2lCfj<iIct)"tft ~Amount of demand reduced due to write off or due to remission of penalty
is. fl'"1I11I\J1'1I'j~ 'Cf>lft ~ 2lCfj<iICf>l"tft~Amount of demand reduced due to adjustment
'I. ~"Cf>R'UT'R- ~ 'Cf>lft ~ 2lCfj<iIct)"tft ~By other reasons-Total amount reduced
G· crwr ~ ~Cfj<iICf>l"tft~Amount of demand recovered
(9. crwr Cfj'{lq41~1 ~Balance to be recovered
(_.~~~~
Amounts not available for recovery(31') ~ ~ qftt<a ~/~ ~, ~(a) Stay by Higher Authority! High Court. etc.(<i) ~ 31fiit!«1iFcl>\ll(b) Official assignee(en) ClII41=llI\J1qro ~ Cfj,{041flldl >nWffiT '1fl<"'1I'j~ ~ ~ {ffif
(c) R. R. C. return as dealers having no assets to attach(~) 'ClIl11lft ~ "1TIft(d) Dealers not Traceable(~~~(e) From Co-operati ve Societies(q;) ~ CfjI4iC"l4ICfj'iJ\'1<)u) ~ ~(f) Due with Government offices(7]') ~ ~ ~ '1fl<"'1I'j~ ~ ~ tnOfctc;fi ~ 3ffit ~(g) R. R. C. not issued as prescribed period is not over(E;") 311V!R'T ~/~/~/~(h) Sick unit/lockout/strike/BIFR(31l<l') ~ 'flCI'C'1'C1' ~
_ 371140600
23502700
551053500
532249300
124954200
1364800
2407500
8858900
4574400
374372700
3229600
346600·(i) Instalments Granted(~) C(i"{'~'flCI'C'1'C1'~
(j) Deferred Incentive Scheme(~) 31'114' ~
(k ) Amnesty Scheme(~) I'I'IR!~AC"I crwfT( I) Recovery in progress
~. ~~~Available for recovery
12140600
23502700
18804200
( 9) :?o9'o'-:(o9lJ 1ft 01ICfl,gq1{1 ~ ~.
( :() :?o9lJ-:(o9f. 1ft 01ICfl,gq1{1 ~ ~.
26086200 28694820
21434800 30008720
659398120 772146762
215164927 275118904
37300680 46625850
1249080 1373988
3923900 4316290
4753000 5228300
987 888
1269000 1395900
164212900 213476770
864200 950620
1040780 1144858
550400 605440
21434800 30008720
444233193 497027858
0CffiT qq-~ T'ABLE XI-contd.
( ~ ~ / Rs. in thousands)
:fert~~/ ~ ~ '1I"TWn / Clmhi5?TR /
B S. T. C. S. T. W. C.
2013-2014 20.14-2015 2015-2016 2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016
(Actuals) (Prob.) (Exp.) (Actuals) (Prob.) (Exp.) (Actuals) (Prob.) (Exp.)
3 4 5
140224409 113648900 139200550 151777315 105428700 104637300 2650496 3471400 3470500
2114591 30553400 6110680 9284915 4394800 6592200 884704 356200 2x496()
3098000 827800 786410 21851900 2653600 2520920
18842100 658400 724240 31695230 1243800 312300 343530
6750000 3515550 3867105 2086400 1288800 1417680 63800 .44800 49280
113648900 139200550 139933475 105428700 104637300 107290900 3471400 3470500 3362'-,50
111455100 137569300 127172985 97400500 97594450 98888450 29G1300 2114600 . 1903140
55670500 83625800 79444510 64229000 53586300 53586300 984400 883200 794S8G
4361300 5173300 4655970 2544800 2317200 2548920 375700 13600 12240
,2065400 4328600 3895740 606900 535200 588720 22700 24400 21960
22739700 26927800 24235020 12491400 17305500 17305500 1053100 752600 677340
2931300 905600 815040 3056600 9560400 10516440 46800 37400 33660
1460700 3405000 2043000 2725600 520800 572880 414800 339600 305640
3678700 3932500 3735875 1884200 1677900 1677900 63800 63800 57420
119700 21000 23100 16500 6400 7040
18427800 9249700 8324730 9845500 12084750 12084750
6750000 3515550 3867105 2086400 1288800' 1417680 63800 44800 49280
2193800 1631250 12760490 8028200 7042850 8402450 510100 1355900 1459510
~o
(~ ~ / Rs. in thousands)
~Lease Act
2013-2014 2014-2015 2015-2016
(Actual) (Prob.) (Exp.)2
323624 330200 333000
13000 6200 3720
~ ch'{WlIift ~~
Amount of Tax recoverable
q. (31) ~~~~( a) Arrears of tax due from previous year("Of) ~ ~ l1"J7TUfi .( b) Demand raised during the year
:(. ~~ ~ C!JI'!T ~ ~=C'fi=OI""I¢~nT1~~~Amount of tax reduced due to Appeals/Revision
~. ~ ~ ~ 311NCfm(l ~ ~ C!JI'!T ~ ~C'fi0l1¢9ift ~Amount of demand reduced due to write off or due to remission (If penalty
~. tl'1I'41\i1'1I'j<:6 q;;ft ~ ~C'fiOlI¢~j"tft~Amount of demand reduced due to adjustment
~. ~ ~-~ q;;ft ~ ~C'fiOllcB1ift~By other reasons-Total amount reduced
G. ~ ~ ~C'fiOlI¢lift ~Amount of demand recovered
19. ~ C'fi'{WlIift ~
6024 3400 3230
400
330200 333000 333490
Balance to be recoveredz . crwfm~~~
Amounts not available for recovery(31) ~~~~~~,~(a) Stay by Higher Authority / High Court, etc.(<r) ~ 3@16'!'f1i[{ncf)(b) Official assignee('C'fi) CllI41"4I\i1Q(j) i3fC{f C'fi,{u<llt1lcfl ~ '1tl('<lI'j<:6 ~ ~ tffif
(c) R. R. C. return as dealers having no assets to attach(~) cmtrNT ~ ~(d) Dealers not Traceable(~ ~miC'fi~'1(e) From Co-operative Societies(til) ~ C'fi1<l1C'1<lIC'fi~'1~ ~ ~(f) Due with Government offices('T) ~ "jc:cI ~ '1tl('<lI'j<:6 ~.~ ~ ~ arnt mu't(g) R. R. C. not issued as prescribed period is not over(~) 311'\i1RT \3'Wrr/~/~/~(h) Sick unit/lockout/strike/Blf'R(31m) ~'t1"1fC'1'"Cf~
(i) Instalments Granted(~) 'C'fiX~~~(j) Deferred Incentive Scheme('$) 3N1l ~(k) Amnesty Scheme(~) IPIRt~~C'1.( I) Recovery in progress
'\.~~~Available for recovery
320000 319375 312489
197100 146400 139080
20700 26000 26000
100
92200 135700 135700
6500 7475 7849
800 1200 1260
2600 2600 2600
400
10200 13625 21001
( 9) :(c%'-:(o9Ls 'Eft J'I ICb;gqIx! ~;mg.( :() :(o9Ls-:(o9f, 'Eft J'lICfl;gql;{) ~ ;mg.
TABLE XI-contd.
(mgvrmn/ Rs. in thousands)
~3ffi1l'I ~~ "'" -.ytcf: "15{ >frc:N ff<r&Luxury Entry Tax S. C. P. T. M. S. T.
2013-20142014-20152015-20162013-20142014-20152015-20162013-20142014-20152015-20162013-20142014-20152015-2016
(Actuals) (Prob.) (Exp.) (Actuals) (Prob.) (Exp.) (Actuals) (Prob.) (Exp.) (Actuals) (Prob.) (Exp.)
3 4 5 6
32623 39400 51530 25157 2482800 2480335 2210980 5827200 11065370 77951503 71872700 72474140
22700 20600 22660 2458143 635 2700 6124314 5861600 3223880 2877271 4296440 4829310
100 120 144 - 2956000 3695000 4618750
9023 4350 4785 2100 200 2399294 525030 577533 6000074
6800 4000 4400 500 1000 1400 108800 98400 137760
39400 51530 64861 2482800 2480335 2481435 5827200 11065370 13573957 71872700 72474140 72684700
23800 30840 32777 2481900 21654 22527 3165500 4274700 4762230 71866000 72467140 72677400
12100 10350 11385 1342300 10872 11959 1128400 1418000 1559800 71761000 71755000 71758588
197100 545000 599500
5400 4590 3902 995900
2000 7200 7920 100 100 IpO 94600 448500 448500 63400 91000 91000
10900 10682 10468 449700 721300 793430 27600 31740
4300 8700 9570 1128600 93000 956300 1147560 14000 58940~ 827812
206800 185600 213440
6800 4000 4400 500 1000 1400 108800 98400 137760
15600 20690 32084 900 2458681 2458908 2661700 6790670 8811727 6700 7000 7300
(~~/Rs. in thousands)
1:TWl 'l?~lwll4) ~ ~
Amount of Tax recoverable
cpIT~CfR"
A. 1. T.
2013-2014 2014-2015 2015-2016
(Actual) (Prob.)2
(Exp.)
9. (3D 1=f17fu;r ~ ~ ~( a) Arrears of tax due from -previous Xear(6f) ~ ~ 1WTUft( b) Demand raised during the year
~. ~/~ ~ cpFjT ~ ~rnCl?""<i17l1Cf>;lTn'qrf\ft~Amount of tax reduced due to Appeals/Revision
~. ~'W~WNm'W~cpFjT~I4Cl?<ilctl4)~Amount of demand reduced due to write off or due to remission of penalty
'0'. Willl~\J1'iI'ja> cpFjT ~ ~Cl?<iICf>l4) ~Amount of demand reduced due to adjustment
'1. ~ ~-~ cpFjT ~ ~Cl?<iIc614) ~By other reasons-Total amount reduced
G' 1:TWl W~ ~'l?<iICf>l4) ~Amount of demand recovered
(9. 1:TWl 'l?~Wl!4) ~Balance to be recovered
~. ~~~~Amounts not available for recovery(31) ~ ~ ~ ~/\r=l' ~, ~(a) Stay by Higher Authority / High Court, etc.(<{) ~ 31fI1g'R1if4>cft(b) Official assignee(cp) C414HlI\J1q05 \i'j"qf 'l?~U<1I~Icf) lfR'Il1'ffi '1%"'<lI'ja> ~ ~ 'tR'i'f
(c) R. R. C. return as dealers having no assets to attach(~) ClTT'4Ttt ~ "1TIft(d) Dealers not Traceable(~) mrcmft~(e) From Co-operative Societies('Qi') ~ Cl?1l!1C1<1I'l?"l\'1<TuT ~ ~(f) Due with Government offices(1'f) ~ ~ ~ '1~<i'llI'ja> ~ ~ ~ "ffifli1 J.Wt ~(g) R. R. C. not issued as prescribed period is not over(r,j 3TTVfTft~/~/~/~(h) Sick unit/lockoutlstrike/BIFR(3W1) ~~~(i ) Instalments Granted(\'if) CfR" ~ ~ <TIwrr(j) Deferred Incentive Scheme(~) 3fl1« <TIwrr(k ) Amnesty Scheme(~) I'IjlR!~ftC1 crwfi( I ) Recovery in progress
~. ~'3~~
1240 33700 33700
32460
33700 33700 33700
33700 1240 1240
900 912 912
328 328
32800
32460 32460Available for recovery
( 9) :(o9'1$-::(09~ m 31ICfi,gq1{1 ~ 3Tffi-.( :() :{o9'1-:(09f, m 3lICfi:@;Qlft ~ 3Tffi-.
TABLE XI-contd.
(~ ~/Rs. in thousands )
Qjq'H14C1,q lfCFlP. T. Total
2013-2014 2014-2015 2015-2016 20l.~-2014 2014-2015 2015-2016
(Actuals) (Prob.) (Exp.) (Actuuls) (Prob.) (Fxp. )
3 4
8681986 8734830 7303380 493337101 X62')23330 1000447')2'
6757144 8199750 9019725 866808274 342236445 347491337
2000 3000 27908000 139860720 153875544
1544000 1621200 430092345 3(l379580 31969538
6702300 8084200 8892620 39221700 34471550 44378965
8734830 7303380 5809285 862923330 100P447925 1117715215
242042 2097466 2300819 822199142 5311655692 583192961
124056 176000 193600 320403956 248913514 254126864
30668 72300 79530 8895068 9396480 9296148
2748 3023 2721 6106648 8819713 8829333
25305 27836 25052 45420705 50449564 48154760
987 888
906 997 897 11137506 12544594 13573684
21744 1796800 1976480 380236244 171830700 .220360972
36515 20400 22440 8895415 6561400 6446855
100 110 99 689700 1253890 1388537
40413900 21884850 21014920
6702300 8084200 8892620 39221700 34471550 44378965
8492788 5205914 3508466 40724188 468792233 534522254
('f'CffiT q =? TABLE XII=?Oq~-=?oq~ 'lIT ~ PtJR!ad 4>MC"lfJ 1lC6,<OJi'tll dq(lfl(Wf
The cases in which amount is written off/or the year 2013-2014
~ cmsr-iflAmount in Lakhs)
~~~/B.S.T. ~~~/C.S.T.
~90oo ~C!flR Amount
Cases above
~90oo ~~ Amount
Cases below Cases above
~ ~90oo ~Amount ~ Amount
Cases below1000 Rs. 1000 Rs. 1000 Rs. 1000 Rs.
Total Write-ull' c:as~,
W'~~~xu'tRemission "I' Revenue Cases
Abandonment of Revenue
W' ~ ~ Reasonsof'write-off
9. ~ 1=fTWffiT ~ C4IQI=<lIi<l1
~.Due to death of dealer's is having no propertyleft behind.
~. tJ'<CbINlIil Cb'<O<lltJl,<(§j9 ~ 1=fTWffiT~~.Dealers with no property which can beconfiscated.
Dealers absconding
Dealers in liquidation
~.~~~~Dealers who have left the Country
G, ~Others
~ /Tolal
( q ) g'R1IC1"'1lt'1Ch
9. ~~4i'1~, lil$llllq, ~-90 q ~-~ ~ ~~ \j4"'1llrn ~Slll4i'1 4i1~fc>'l~ <IT fucpyuft
~Slll4i'1 ~~ ~ q 4is{'tII=<lixiliT, s!IIxict1~ \JY1~ q ~ 311!5I'1lJ~ '\j'q<_;f~ ~. ~Slll4i'1
~~"IIlllcftc;r q ~ s!IIflc6)~ 4i1~fc>'l~lcftc;r ~ (9,000 ~ q ~ \j41!5I'1lJi5i'tll q ~ (900 ~
q 4iS{'tII-ft ~ 311!5I'1lJ!5I't11."c>1l1i' ~. \j41!5I'1lJ!5 q ~ 311!5I'1lJ!5I't11~ ~ wafur 'tIlc>'IRlo~lxilcft
'1I\114Gid ~, l1'6TarCR"~ ~ ~~4i'1 ~~ ~ erG ~ '"$Il~ 3lTt q ~4f.14illi¢I\1Ilxildt ~ ~ q fi~d,<OI ~ ~ ¢'1o<Qld m 3lTt. ,~I'tI!>OIliIOl fclSlll¢'1 w3lnJCffi(lj)('~lc>'I~) ~, ~ <rt-n \j41!5I'1lJ!5 q ~ 3IT5l'1lJ!5I"Ul1 ~ cwlmffi"X" ~ dqO<:jlxildt ~ ~
3lTt. \~I'tI!>IliIOl S!IIxi411<Q"\3""4T61~ ~?TqJ ~ rn. ~~~ ~Slll¢'1 3lT"Tffi, li!5I'1ItsS:( ~, :t~ -g~._ ~ ~~ ~ \jQI!5I'1lJg ¢14¢IRoft \j41!5I'1lJ!5I~ !>IS!IIxi"'1~ 3i"""fR'l.
31'. ~. '<SIIEl4GI~ 4RliiOI (tr=r)
9 ~ ~o
~ lT~ 900
~ ~ ~'ClR1 ~o
~ ~ 9~
~ ~ 900
G ~ ~(.
~'RUT ~~~
~. ~¢"1¢'1 ~1ill"lilcf>d t;£~ <TulFm ~ m/\j41!5I'1l!!5Id)c;r ~IEl4GI~ (j(:fR" ¢'10~lflldt
c>'IllloII=<l1 ~ lilc>'ll"Ul1 6II\1II'1"ilqld ~ ~ (Yf1Rffi ~ Wffi f:ruf<:T WlltqJ ficttuf-909~/~. ~. 999/
~. ~. ~, ~, ~, ~ 9\9 ~ ~09~ ~ wnfu=l G"'<" (H~O<Qld ~ 3RfI -g G"'<" ~ ~~ ~
~09~ '4T'<fl <'ll1J.. ¢'10~ld ~ ~. \j4j!5I'1l!!5I"UlT ~ M CLjq!5I'1ld lWfu;r "lffiT qt5lf41'<!"'1""11lil ~ 3RfI\j41t5I'1lJ!5I"Ul1 fl~~t5l4)- ~, 4iS{'tII;ftqllfd ~. meAT 3lTt.
~.
(=?) ~ ~ICj:t4q)dl(ll) Financial Requirements
(~. ~ 1 Rs. in thousands)
m~ 1 Non-Plan
Programme~ ~ ~09~-~09~
Actuals,2013-2014~ ~ ~09~-~09~
Revised Estimates, 2014-2015~ ~09~-~09G
Budget Estimates 2015-2016Budget Estimates, 2014-2015
~ 41\i1rJitl'\dNon-Plan Plan
~ ~ 4J\i1rJid'\dTotal Non-Plan Plan
~Total
~ 41\i1rJid'\dNon-Plan Plan
~Total
~ 4'l\i1rJid'\dNon-Plan Plan
11 12
~Total
132 3 456 7 8 9 10
3T-~ ~/A-Activity Classification ••(~0~000\99) (~ ~\3qli!l'(,<!i! 44718 44718 46137 46137 46380 46380 50264 50264
( i ) Sales Tax Canteen
~-Total 44718 44718 46137 46137 46380 46380· 50264 50264
q-l3~tePli"I<l ~- Bs-ObjectwiseClassification(~0~000\99) (~ ~ \3qli!I~,<!i'5
A.JJ20400071 ( i ) Sales Tax Canteen sx»
09 ~/ol Salaries 34423 34423 37200 37200 37200 37200 41292 41292o~ 3lRiCf>lfcriCf> 'l1ffi/03 OvertimeAllowances0G ~. cfu;r q qloft~6'Cf) 13 13 15 15 15 15 15 1506 Telephone,ElectricityandWaterCharges90 ~ ~crr/lO Contractual Services 1943 1943 20 20 17 17 20 2099 ~ >I'<Im ~ 7 7 9 9 19 19 15 15II Domestic Travel Expenses9~ Cf>1'4\("1<ftrJ "&4/0ffice Expenses 326 326 368 368 768 768 392 3929\9 ~4'10 1Cf>1c.1{)c;; "&4/17 Computer Expenses 20 20 25 25 21 21 30 30
~q~ 7986 7986 8500 8500 8340 8340 8500 850021 Supplies and Materials
~T-Total 44718 44718 46137 46137 46380 46380 50264 50264
(f;'-~ ~ mtnlT/C-Sources of Finance -
.",....yufi ~ uft-9 / DemandNo. o-r,ml'R ~ ~o~o-~ GOo-~ ~Major Head 2040-SalesTax 800-OtherE enses
~T-Total . 44718 44718 46137 46137 46380 46380 50264 50264
~l9
'ffiRIT q TABLE I
f4aflCh'! \3qlt;j,!JJ~, ~3H~I,!JJ~
Sales Tax Canteen and Square Meal Canteen
~O["J<[ f.;cqoo 1:1WrruTExpenditure on Net Result
<rtf ~ q ~ Cll Cl{Ql 14"1 ~ ~~ ~ ~ f.;cqoo ~ ~~ ~~ ~Year Supplies Management Other Total Receipt Net Subsidy from Saving Excess
and Material Expenditure Expenditure (2+3+4) Realised Expenditure Government (7-8)Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.2 3 4 5 6 7 8 9 10
~31Tm
2013-2014 .. 1770133 15640397 53543 17464073 1224984 16239089 15640397 598692
~(Actual)
2014-2015 .. 4250000 19899029 184000 24333029 1263690 23069339 19899029 3170310
~(Probable)
2015-2016 .. 4500000 20543933 957500 26001433 1400000 24601433 20543933 4057500.~(Estimated)
\3ql~I,<JJ~
2013-2014 .. 6226439 17094660 272188 23593287 . 9412108 14181179 17094660 2913481
~(Actual)
2014-2015 .. 4250000 18600000 184000 23034000 8376520 14657480 18600000 3942520
~(Probable)
2015-2016 .. 4500000 19115000 957500 24572500 7600000 16972500 19115000 2142500.~(Estimated)
9. ~ '!I\J'lIlillllJllfiur ~ ~ ~ 1l""f1f1ldl f.rcfi \311I'! ulli CIlPctl ~ ~~, C1f["q"R 311V11fi1C1lIq
~ <riCftR;r "CIlX~, 9~19~,~ 9 ~ 9~19~~ ~ 01Tc1T. ~ ~~, ~, C1l11lN, ~ ~
~~~<IT ~ffl<'fi~~.
~. \RIT~~~, ~GR~ fi1l1l'luft~~. ~3MT(9)\RITCZfCffiT~<IT~~cp-fuf~
q (~)~:m, C1f["q"R, ~, ~ Cflful ~, \3GT. ~, ~, ~3Rf, "'CfTti 31Cf»rcrc, *,1IC'fCll, ~, ~.
~. ~ ~ ~ ~ ~ ~NW:lI'ill ~"CIlX~ '"l1C'fCllIClli1IIICX5UII'<l1~~~ cllfHilllCll,!
CfJlllEllilll ~ 9 ~ "";S<'1C"tl14R~It;C:ldlC'f C;'!Ij'H I'! , ~ ~,ooo ~Iffi ~~ EtUIHliil ~"CIlX CfVIlCfC Cfi"W'f,
!!IIf1$lll CIlltf""'!lct ~ ~NICllllill 3T'fI'ffi. ~ q~~ f.'l1lIllct4U] ~ ~~, ~, ~'lfffi' 3TTfUr ~1ffi '!i >I1fi1t;C:iRl3Rff ij~ >Klf&T ~ q~ ~ ~ \Jffi'f 3RTBmt 3Wf"CIlX CWlGT, 9'{ G 9 "i1fT q;-wr 90 :!fIR 1mU' 'Cffif~. ~ '"l1C'fCllICll~~ 11C1l'!IC'f1~ ~,ooo ~ ~~~ ~, ~ <ITCIlllltlljfll'! "11C;u~CIlRctl"CIlX'lRU'lTRl1ll':;f
~ "ctl'!~41'!~"1~o RCl'!iiill! 3fffi ~ ~ 3l\Jf"Cf)"Wf, ~ clfClfllllCll'! ~ ~~.
~. \TllT ~ ~ fcr:rrnct- ~ 3lW ~ ~ ~ Cf>('f1l ~19G"jfIR, ~ 9 ~ ~ooo ~ ~ ~
~~oo ~~"Cf)""X~ qr:;.f 3,1tct". <lRTf.rT"GX 3Tjwth W ~ ~"jfIR ClfClfllllCll'! CIlllltllilll 4R~It;C:lct ~~. -;:ftG
~ ~ -ij ~~ 1WT Pl'!Pi'!l<l; ClfICl'!ilfllCll ~ ~. ~ ~ ~o ~, -;:nq l1c;uftCllRctl FcPil'~ll ClfClfllllCll'!
~CIlI=<lICll~ ~ ~ 3f\JI' ~ ~. ~ ~ 1'l>lluI4':;Ifq'! ~ ~ "Cf)""X~ 1';!;:qICl{)C'f ilC'f11&1~ !!IIf1c6111
~1ffi>1T~. ~~m ~9 -q~q~~"ctX, ~o ~q ~9 ~~~"ctX-;:nq '11c;uftilll
ctl,!~ql'!i1101> '"ll%;:qlilll 3lTct" ~ "Cf)""X1ffi>1T~. '"l61'!1~ldlC'f '!1cf Clfq'!illlCll'! ~, ~ f.mR'urr q~CIl,!Ulllil CfiTl'f~~.
~. ~ !!II'!i11~ ~ ~oo~-~oo~ ~ cqqflllfCll'! ~ q ~1ffUT <ITCIlI'"lI'!ildl ~ ~ q ~ \TIftuf ~~ 1ltill1 ~ ~ ~. ~ 3Ii1lCllfllf11 ~col~(j)"1';!c;ctql<t>m~ ~ ~ mctl1614'! XCfCIl11mflliilCll1\1 ~ CfiTl'f<IT~ CIl,!ulllct ~ ~.
G. "ffif~, ClfClfllllCll'!lill lR11TT'<,!C'fl1d~ ~ "lfTCTT ~ ff)\Jj;:qq:;) qlof(lullict -mmr. 3ffi 3I'!ictI1Itn
"Cf)""X"1 11'!<'1C"tl1CIl'!i'!C;I'!i11 CIl'!i,!q:;) ~ CIl'!lOJ,!uII~ ~ \J'l'TctT. ~, ~ '!iC"'C'fI'II'!, iF'll 1cftilll fil:le1i11,
~ '!ilOJlflc;i4l Clfq'!illlCll'! ~ >I'!Ulll€lI"lct fcl;:jdlq=:?l qlofclulJlct -mrm. ~, '!1'IUICIlI!":iI~ "Cf)""X CIl1'<(":I'<iilI 4log'!IClI
~ • 4>C"tlI';!d>-at '1~!!ftC'f iRl ~. ~ ~ '!1\Tlllilll ~ ~ ~ CIl,!ulllil ~ ~. X'R ~09~-~09~ <IT
~ ~ crwtt ~ '16'<,!C'fltfi ~ XCfCIl11 wm- m 9<::~~.0~ CIiliT mat.
19. ~ ~ g1~il~jfll'! '!1\TllldlC'f ClfCl'!illfCll'! CIlllltlltl ~ ~ q ~ ~ ~&lIC'fllldlC'f 3llR ~
~ (ClfCl{flllCll'!) ~ 3ffiC'1'. af::fm ~ ClfClfllllCll'! CWlGT !OI!!II'!i11'!ildl ~ ~ (ClfCl'!illlCll,!) "lltcfi G ~
(~, OJUT, ~, Cfil~I9>"! ~ q ~ ~ ~ -mr ~. ~ q ~ ~ ~ ~ (ClfCl'!illlCll,!) Cf<TOOill
~ af::fm ~ ~ (ClfCl*,fllCll'!) ~ "fll'ffl af::mfu;r ClfqfllllCll'! ~ CIlI4C1lI-ftf.'rti':;ruy (Functional Control)
3ffic;r (f"'!" ~ ~ ~ (ck ~) ~ l'l!!II'!ic6111~ (Administrative Control) 3ffic;r.
fctflltl at Iq}lllC6H I
Financial Requirement
(~)~ 31 ICFI4q:)d I (II) Financial Requirements(~.~ I Rs. in thousands)
~ ~ ~ ~o9~-~o9~ ~ ~o9~-~o9~ ~ ~ ~o9b'-~o9~ ~ ~o9~-~o9~Programme Actuals, 2013-2014 Budget Estimates, 2014-2015 Revised Estimates, 2014-2015 Budget Estimates, 2015-2016
~ ~~(jj'1itl'\ct ~ ~ ~'I(jj'1ictJ\ct ~ ~ ~1(jj'1ictJ\ct ~ <rt-vA-ctx ~~(jj'1ictJ\ct ~Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total
1 2 3 4 5 6 7 8 9 10 11 12 13(3T)-=?o:?ooo:?~/ooq,19mtFf q~ mqfuCffll'ift.( A)-2020 Collection of Taxes on Incomeand Expenditure009-~q~00 I-Direction and Administration~~~,CZlNRq~~~ 208022 208022 276043 276043 290567 290567 320727 320727Tax on Profession, Trade Callings andEmployment.
~ ~ 208022 208022 276043 ·276043 290567 290567 320727 320727Total Voted
(<I) \3~oePlt:F4~(B) Objectwise Classification-
OC09 iteR/Salaries 200525 200525 265250 265250 265250 265250 294428 294428 0
o~ 3lRiCf5IRviCf5 'l1\IT/OvertimeAllowanceso~ ~/Rewards
~, ~ q qIO~f{!C'C6 166 166 400 400 400 400 400 40006 Telephone,ElectricityandWaterCharges90 ci??rrtt ~/Contractual Services
~\!lid,lC1 !>MIH'!Sl<:1 536 536 1134 1134 1134 1134 1200 1200II Domestic Travel Expenses
9~ Cf51111(1'4~I'i ~/Office Expenses 5507 5507 5565 5565 20565 20565 21000 21000~, ~qCfR 214 214 416 416 416 416 416 416
14 Rent, Rates and Taxes
9r. ~/Publications 25 25 21 21 25 259(9 x-i' IOICf5ICiffl ~/Computer Expenses 103 103 88 88 107 107~'6 ~, ~, ci<TuT/ Petrol,Oil, Lubricants••
(jj 1f%'1I("1"1, fcmfT 3llfOT ~ ~ 50 50 43 43 50 5026 Advertising,Sales and PublicityExpenses:((. C<:[CR-n<:r ~/Professional Services 974 974 3000 3000 2550 2550 3000 3000
~ ~ . 207922 207922 275943 275943 290467 290467 320627 320627Total Voted
•
•
=?O=?OOOq,I9/QOq ~ ~ • •CllIq'(1i(jCj),(, ~'ClI"(tIffq~~~
20200097/101 Collection Gharges-Tax on Profession,Trades, Callings Employment
~~ 100 100 100 100 100 100 100 100
50 Other Charges-~ Total(ii) 100 100 100 100 100 100 100 100
~(oft)~~ 208022 208022 276043 276043 290567 290567 320727 320727
(23+97) Total (B) Gross (i+ii) Voted
~(6\1)~~ 208022 208022 276043 276043 290567 290567 320727 320727
Total (B) Net Voted
(q;) fcffl~~(C) Sources of Finance
1=fl1T1Jft W. ~-9/Demand No. G-I
m::rF! ~ MajorHead
~o~ooo~9-~ q ~ ~ 208022 208022 276043 276043 290567 290567 320727 320727
~~oc..D
2020-Collection of Taxes on Incomeand Expenditure.
~('~:ft)x~~ .. 208022 208022 276043 276043 290567 290567 320727 320727
(23+97) Total (C) GrossVoted
~(m)~~ •• 208022 208022 276043 276043 290567 290567 320727 320727
(23+97) Total (C) Net Voted
(q) Cljqtllllqj\! 3lftIPlll41I'BlIc>flcl ;ffquft / Registration under the Profession TaxAct
q1f ~09~-:?o9~ lJrit ~ 1lGuft Qlilulq~ (~&l) 44423
q1f ~o9~-:?09~ lJrit ~ 1lGuft !>IIiIUI4~ (~) 48865.' . .
q1f ~o9~-~o% lfv1 ~ ~ Qlilulq~ (~) 53752
(=?) CljqtllllCf)"( ~Plll41I'BlIc>flcl ;:ffGuft / Enrolment under the Profession TaxAct
q1f ~o9~-~o9~ lJrit ~ ~ufhIiIUI4~ (~&l) 139928
q1f =?o9~-~o9~ lJrit~~ Qlilulq~ (~) 153921
q1f =?09~-~o% lJrit~~ QIiIUI4~ (~) 169313
(~) CljqtllllCf)"( ~ (q) ~ Cf)"<'l\i!<;I"(/ DefaultersundertheProfessionTaxAct(I)
Cf)1(>lICit'\) ~ Cf)'1C;I,lIiift mr ~ Cf)'1C;I(tli~cpl Cf)'{j\'1C;I'1 Cf)14C1ltl~~ Cf)'1j\xC;I'1No. of Registered Tax Defaulters out of Defaulters against whom
Payers RegisteredTax Payers proceeding initiated1 2 3 4
q1f ~09~-=?o9~ (~&l) 392299 184102 153840
q1f ~o9~-~0-9~ (~) 431529 202512 169224
q1f ~o9~-~o9G (~) 474682 222763 186146
.(H) CljqtllllCf)"( ~ (~) ~ (j)"<'l\i!<;I"( / DefaultersundertheProfessionTaxAct(II)
Cf)1(>IIClt'\) "11C111cflctCf)'1C;I(tliifl mr "11CJ "11cflct Cf)'1c; I(tl i~$) Cf)'1j\'1c; I '1 Cf)14C1ltl~~ Cf)'{j\xC;I'1No. of Enrolled Tax Defaulters out of Defaulters against whom
payers Enrolled TaxPayers proceeding initiated2 3 4
CJ1t ~o9~-~09~ (~&l) 1729225 837547 464131
CJ1t ~o9~-~o9~ (~) 1902148 921302 510544
CJ1t ~o9~-~o9& (~) 2092362 1013432 561599
(~)CljqtllllCf)"( ~ (q) ~ ~lRurr / AssessmentundertheProfessionTaxAct(I)
~ ~~ ~~ FlCf)lcllct Cf)1C;;c>l~1 CJlt300~~
1 2 3 4 5
CJ1t ~09~-~o9~ (~&l) 810677 120055 49710 880396qtf ~o9~-~09~ (~) 891745 132061 54681 968436CJ1t ~o9~-~o9& (~) 980919 145267 60149 1065279
(~) &jqtll4 "CIR ~ (~) ~ ~ IAssessment under the Profession Tax Act ( Il )
~~ ~~ Cf}'{<;I,llirfi 9~ ~~ 19(~) ~q ~oo ~CPc¥l19 (~) ~~ ~f6"llld
PiCf}I&lld Cf}1(t)lqld~ ~ m.1Iq11,,"ld ~ Cli(fd"j4) muT PiCf}I&lld Cf}1(t)Olll-<1c;rIRTf.'1ItcrR ~"1ltT.The expected disposal of each officer is 1200 and 300 under Section 7 (ii) and section 7 (iii) respectively per month.
The target for Enrollment cases is not fixed.(~ 5\J1I;U\i/Rs. in thousand)
~ ~1'lonql(t) crwfi ~crwfi(~) (~) (~)
2 3 4 5
65882 1119.81 926.85 2594.71
72470 1297.14 1019.54 2854.18
79717 1426.86 1121.49 3139.60•
Cflf ~o9~-~o9~ (~&l)
Cflf ~o9~-~o9~ (~)
Cflf ~o9~-~o9f. (~).
(19) &jqtll4 "CIR ~Pl4"11(gIJl&l ~/ Appeals under the Profession Tax Act
Cf}1&llq't\1 ~~ ~~ PiCf}I&lld Cf}1(t)clc;ft ~3lfit'R3lfit'R 3lfit'R
1 2 3 4 5
Cflf ~o9~-~o9~ (~&l) 175 59 40 194
Cflf ~o9~-~o9~ (~) 193 65 44 213
Cflf ~o9~-~09f. (~) 212 71 48 235
(t) &jqtll4 q)'(It!iIt!id ~~ I Complaints received regarding the Profession Tax Act
Cf}1&lIQ't\1 ~ ~~ 3F<ftlur~ ~ Cf}x0lllill I
~ dwlt14)~ ~~ ~~2 3 4 5
Cflf ~o9~-~o9~ (~&l)
Cflf ~o9~-~o9~ (~)
Cflf ~o9~-~o9f. (~)
(~) 'ClICffiT4'"CIRqwftl Collection of Profession Tax Act (~~ I Rs. in Crores)
CR '¥fx oll=<liil I crtCategory of Tax Payers
Cf}'{<;I;;:tli4)~ 1RUIT.~~~
No. of Tax Payers Amount of tax received
2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016
(Actual) (probable) (Estimated) (Actual) (Probable) (Estimated)
2 3 4 5 6 7
149962 164958 181454)2543014 2797.46 3077.20
.. 991539 1090693 1199762
~~~Registered Firms
-;nq .fl<;Fcl cl C"lll 'C1fC«fiEnrolled Persons
Cf)14m '1 il)lJj"q;" '1~ ~eQ>;S CI5WcIT, q~C=?; '151'<1~ ~eQ>;S ~, =?oo~
(9) cbl4w+lI'tilU~mmr~ Q>'I!f.llll1ii"!l ~ C/)'I!UlIltll ~ ~ c/)llIl~~IC/)i ..it fl6~cct;S Ilcsi€lC/)IC/),gCl'RU't ~ ~. ~ ~ ~ ~ 900 3RfT ftrc 'l!C/)i!"!q<t; CfR'"UT ftrc
~ 31f1Q4d'Ull C/)1&M41f1lcft ~ 'C'i'T'TC1. 3mT ~ CfR'"UT ~ fI<h'lI€lI'l!Ulquj Cf>lolc-lIli1 'l!1~4'1't'd ~ fli3~cct;s Ilcsi€lC/)i'Ull ~ C/)llIl1fClM1'UlI '&ft "i3Rr. Cf>luldl61
fffi;nq W'l i31UlIl'icfi fci;cn ftrc C/)IGUlillfcl1, ;Hi3~cct;S ~ lIi'UlIC/)1\"i ftrc W'l C/)'I!ulIICSiICSidii~li(5IC'llq~ ~ mrffi. C'lllfildlil ~ ~ lJo ~. ftrc ~ ~C/)1&M41d 4'l1'l!11"iC'l1R;J&lIqlil ~ fci;cn ftrc C/)IGulIl'Ull C/)14q161'ilI CJDRl CPo5CTTCIT 'C'fTl1c;r. ftrc 31fuf.llll1llll1lul fu'mcst' ~ Cf1'f -g ~ Cf1'f ~. ~ Feicct;slq'l!
f.1<:i?JUT dqulIl~'1lcft ~ ~ ~, 9'(,~=? 3ITfUr ~ ~ ~, =?OO'~, ~ 9lJ \iff =?00i1 '4'Rf1 ~ ~ ~ 'C'fTlJ, ~ 3TTC'IT ~. ~~9 1'fT'E1' =?09i1 ~ ~ =?{9'(,~ ~ "'11& 3RfT cx:rRt 3!"fTl1Cl ~ ~ ~ c.9,i1~,00,000 \Ifl'IT ~ ~.
PROGRAMME WORKLOAD SUMMARY AND EXPLANATION OF FINANCIAL REQUIREMENTS
Application for registration of the Bye-laws of the Chits are to be made by the Foreman of the Chits to the Joint Registrar of Chits and Registration Fee of Rs. 100 is payable. The
security amount equal to the amount of Chit is to be kept upto the existence of such Chit period. Such securities are generally in the form of fixed deposits kept in the name of JointRegistrar of Chits in any Nationalised Bank. Before commencement of any auction or drawing of any Chit. the Foreman has to obtain the Commencement Certificate from the Joint
Registrar of Chits for which the fees is Rs. 50. During the course of the Chit function, the Foreman has to furnish the copies of the minutes of the auction and/or drew proceedings. The
accounting year under Chit is a Financial Year. In orde to control on Chit Fund in Maharashtra State, Central Chit Fund Act, 1982 and Maharashtra Chit Fund Rules, 2004 wear brouhstinto force from 13thjune 2004reAs on 31st March 2014, Overall 2793 chit Drops are rgistered and have deposites Rs. 61,43,00,000 as Security Amount.
QCffiT 9 TABLEIococ
(=?) ftre'ift ~ IRegistration of Chits(~ ~ /Amollnt inRupees)
f.lCj?IC'lld ~ ~ / ApplicationsDisposed
Sales Tax Department PendingBalance Applications Received By way of Grant of By way of Rejection Applications pending Fees received foras on Registration at the end of Registration
1-4- 1-4- 1-4- . 2013- 2014- 2015- 2013- 2014- 2015- 2013- 2014- 2015- 31-3- 31-3- 31-3 2013- 2014- 2015-2013 2014 2015 2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016
(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)2 3 (a) 3 (b) 3 (c) 4 5
~ Total 85 1138 1130 1278 1118 1107 1212 18 23 28 2 - 2153323 2127873 2636556
Q'CffiT 9- ~ TABLE 1- contd.
ccJ:oIG
PiCIJIC"Ild ~ 3T'if/ ApplicationsDisposed
('5. ~ I Rs. in thousands)
~ ~ 4>C'XlI'jii>~Ci')I<9I<9I 3T'if !;1''1101lS;1~
Applicationsreceived for By way of Grant ofSalesTaxDepartment By way of Rejection Balance
Commencementof Chits Certificate
~~ ~ 3T&fu:r ~~~Ci')I<9Ic11.~ fuc¢C
(~~~) Chits functioning atAmount of Security the end of the year
Received (Figures in Thousands)
(Figures in Thousands)
2015- 31-3- 31-3- 31-3 2013- 2014- 2015-
2016 2013 2014 2015 2014 2015 2016
(Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
9 10
68 477576 855795 939791 1689 2124 2151
1-4- 1-4- 1-4- 2013- 2014- 2015- 2013- 2014- 2015- 2013- 2014-
2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015
(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.) (Actual) (Prob.)
6 7 (a) 7 (b) 8
~ Total. • 1153 1129 1278 1165 1156 1284 6 48 31
( 9 ) :(o9'6-:(o9~ ~ 31ICIJ;gqI,n ~~.
( :( ) :(o9~-:(o9t. ~ 3lICIJ;gql;f) ~~.
I .
Cb'itii~Fclt!l4Cb Ihl'lql'(i /
( s ) fclt6lCb\(
31. W'.Sr.No.
~Designation PayScales No. of Posts .
00 I-Direction andAdministration~o~o-~~
2040-SalesTax
22014-2015 2015-2016
42014-2015 2015-2016
5
\(""'481('1
9~~
~ fctffl~~/3j"[R~~/~~~
~~~~ {t6ti'tfI61Cfj (~iif&l<6)) ~
~ ~\3lT~
C. '3Qti'tfI61Cfj
19 '4lcfu:r ~{_~~~
~~~/~~90~~
99 'rt~~~9:( ~ ~\W.T~ &1lJcl~Cfj
~ "11G1Q8ld Total 299 310 1856 1849
"11\1t4G!ct 4Gi~ctl 31. w. C cRT<1 ~. fcr. 3lT. un oo9-'!iitlC'1'"1 q ~ ~ %' ~ '!"It\11l4l fiillC14l (~)(]1 "GR ~ 3i'~P=rtcr3lW.
3
Rs.
39,200-67,000
37,400-67,000 11 11
15,600-39,100 21 21
15,600-39,100
15,600-39,100 50 50
15,600-39,100
9,300-34,800 2 2
15,600~39.100 119 120
9,300-34,800 89 89
9,300-34,800 2 6
9,300-34,800
9,300-34,800 3 8
~909-~~
No. of Posts10I-CollectionCharges
~o~o-~~2040-Sales Tax
45 45
347 347
462 461
995 995
4
31\(i\J'l481d crf-~9 \W.T~ 61lJcl~Cfj 9,30'0-34,800 19 28
~ f.1l4~ 61lJcl~Cfj 9,300-34,800 9 50
~ ~ f.WT1ffCIl/~ 9,300-34,800 " 347 387
~ ~~ 9,300-34,800
~ 61lJ<% cl \11 Cfj 5,200-20,200 46 38
C. ~i iftCil c6) ~ 5,200-20,200 2 2
19 ~ \3lTf.WT1ffCIl 5,200-20,200 3 3
G ~ 5,200-20,200 2
~ ~ 31fT·WI!I'jCfj 5,200-20,200 2 390 "1i151UJCfj31 fT;:j !!" I'jCfj 5,200-20,200
99 ~. 5,200-20,200 16 16
9~ ~-eCfjcl~ Cfj/CfjX ~/ 5,200-20,200 833 8433l1~"l4lq11~~~
9~ ~fMitcp 5,200-20,200 8
9~ <rr!51~ 5,200-20,200 49 52
~Cf1f~ " 1336 1426
8 6
3 6
4142 4102
47 8
1726 1716
2
5 3
5934 5842
Personnel Summary
Sales Tax
~~~ ~ ~ ~ ~, ~, &, (9
No. of Posts No. of Posts Total Nos. of PostsCo!. 4, 5, 6, 7
~o~o-C2jCffij<f ~'li(9~-~ ~O'liO-~
2020-Profession Tax 3475-Chit Fund 2040-Sales Tax
2014-2015 2015-2016 2014-2015 2015-2016 2014-2015 2015-2016
Gazetted
6 7 8
11 11
6 6 72 72 ( 3 )
( 4 )
401 401 ( 5 )
( 6 )
2 2 ( 7 )
590 590 ( 8 )
1191 1191 ( 9 )
6 6 ( 10 )
( II )
4 8 ( 12 )
2281 2285
4 4
9
107
9
107
~Designation
9
( 1) Commissioner of Sales Tax
( 2) Special Commissioner of Sales Tax
Add!. Commr, of Sales Taxi
Chief Vigilance Officer.
Joint Commr. of Sales Tax
Joint Director of Sales Tax
Dy. Conunr. of Sales Tax
Deputy Director
Police Prosecutor
Asstt. Commr. of Sales Tax
Sales Tax Officer/EST. Officer
Research Officer
Librarian
P. A Higher Grade Stenographer
126 126 Total Gazetted
Non-Gazetted, Class III
28 35 (I ) Higher Grade Stenographer
12 57 ( 2 ) Stenographer
237 237 4726 4726 ( 3 ) Sales Tax Inspector/Superintendent
( 4 ) Research Assistant
2 95 47 ( 5 ) Clerk with S. H. A
2 2 ( 6 ) Statistical Assistant
3 3 ( 7 ) Sanitary Inspector
• 2 3 ( 8 ) Librarian
2 3 ( 9 ) Leading Fireman
· ( 10 ) .Assistant Fireman
16 16 · ( 11 ) Telephone Operator
291 291 2850 2850 · ( 12 ), Clerk-cum- Typist/Tax Assistant
10 ( 13 ) Second Clerk
54 56 · ( 14 ) Driver
531 532 7801 7800 Total Class-II
fcr (~) ~ljo-\9-3f
cM:qI~~tt4Cfl·ilttql,(1/
( s ) FclstlCfl'(
31. ~.
Sr.No.
~~oo9-~ q qm
No. of Posts00 I-Direction andAdministration~o'Oo-~
2040-Sales Tax
Designation PayScales
1:.T<:""{-T"{s"<-TT
909-~~No. of Posts10I-Collection
Charges~o'Oo-~
2040-Sales Tax
2 42014-2015 2015-2016 2014-2015 2015-2016
53
5,200-20,200 3 4
5,200-20,200 6 17
4,400-7,440 5 10
4,400-7,440 2 13
4,400-7,440 52 75
4,400-7,440 16 16
4,400-7,440 17 16
G -;::JT~~
~ ftrT.Tr~
90 "ff~TTx
4,400- 7,440 228 164
4,400-7,440 372 578
4,400-7,440 51 36
9 9 l-JCfJRl1
9-:( 1:J1XT~
9~ +f~
9'11' Xl?f 461~ cp{1
4,400-7,440 2 3
4,400-7,440 2
4,400-7,440 2
4,400-7,440 29 22
9~ ifl¢1Glx
9~ l1TooI
4,400-7,440 9
4,400-7,440 7
4,400-7,440 120 101
726923 1055
84172558 2791
8 4
4
2
60 23
749 675
2 12
4
4 8
8
2
..
839
8629
Personnel SummarySaiesTa.'t
~~~~\i,'i,G,l9
Total No. of PostsCol. 4, 5, 6, 7:(o\io-~
2040-Sales Tax
DesignationNo. of Posts No. of Posts
:(o:(o-~
2020-Profession Tax~\il9'i-~
3475-Chit fund
2014-2015 2015-20166
2014-2015 2015-2016 2014-2015 2015-20167 8 9
Non-Gazetted, Class-IV
, 3 4 ( I) Fire Watcher
6 17 ( 2) Fireman
5 II ( 3) Dafterband
2 13 ( 4) Hawaldar
3 2 63 81 ( 5) Naik
16 20 ( 6 ,) Liftman
19 16 ( 7 ') Darwan
50 17 338 204 ( 8) Notice Server
82 88 1203 1341 ( 9) Peon
53 48 ( 10) Sweeper
2 3 ( I,) Mukadam
2 ( I~) Farash
6 ( 13) Scavenger
33 30 ( 14) Night Watchman
17 ( 15) Chowkidar
9 ( I~) Mali
120 101 (17) Hamal
135 108 1897 1889 Tolal Class-IV
792 766 11979 11974i
GrimdTotal(Gazetted+C1asor3and4)
~o
Cb4i1l'flPcliSfllCb il)iSfCfI'(1/ Personnel SummaryCoo ~ ~--( ':?) Pcls6lCb'( \jqlt:l,(ilt:800-Other Expenditure-Sales Tax Canteen
3!'j. qq.-wr ~ ~~~ Pay Scales No. of Posts DesignationSr. No.
2014-2015 2015~20162 3 4 5 6
'(l\11q~d 'CfTf-':? Gazetted, Class-II
9 +nITUrCR~nqcp 9.300~34.800 4.400 ( I ) General Manager
WI' '(1\11q~d, 'CfTf-=? Total Gazetted, Class-II
;jj'(I\11q~d 'CfTf-~ Non-Gazetted, Class-III
9 c:~::rq~rqCfl 5.200~20,200 2.800 2 2 I ) Manager
'.( ~ ~ 5,200~20,200 2,400 2 ) Senior Clerk
~ ~ii5111Cf) ~~qcp 5,200~20,200 2,400 3 3 3 ) Assistant Manager
'15 ~tffiYf 5,200~20,200 2,000 2 2 4 ) Accountant
~ ~tffiYf 5,200~20,200 1,900 2 2 5 ) Store Keeper
G 1:rlfcTIRCfl 5,200~20,200 2,000 6 ) Supervisor
19 ~ ~ 5.200~20.2().0 1.900 2 2 7 ) Accounts Clerk
G fC;rmt~~Cfl 5,200~20,200 1,900 8 ) Clerk-cum-Typist .
~ ~ f2Ww 5,200~20,200 1,800 3 3 9) Coupen Seller
~UT 17 17 Total
31'( 1\11q~d 'CfTf-~ Non-Gazetted, Class-IV
9 ~ «I <iq ICf>1 5,200~20,200 1,800 2 2 1) Head Cook
'.( ~lfTqft 4,440~7,440 1,600 3 3 2 ) Cook
~ "'Effi1 ~ 4,440~7,440 1,600 2 2 3 ) Tea Specialist
'15 ~ 4,440~7,440 1,300 13 13 4) Hamal
~ ~TCP{ 4,440~7,440 1,300 55 55 5 ) Servant
• G fiLflI~~II'< 4,440~7,440 1,300 2 2 6 ) Sweeper
19 fit:lllCf) fCl ;Qq ICf>1 4,440~7,440 1.300 13 13 7 ) Assistant Cook
G ~ 00- 4,440~7,440 1,300 38 38 8 ) Boy Waiter
(~ Q4tBllfC;1 >J'Tl(f ~) (Under Age)
wr 'CfTf-~ 128 128 Total Class-IV
('(l\11q~d + 'CfTf-~, ~) wr ~ 146 146 Grand Total
(Gazetted + Class 3 and 4)
, ..--
...ffi ICj "'" It'I1 ij)
~ fcl~Cfl,{ 3lfuf.Hjl""lI;::q~ ~ 9 ~ 9~'Il'l9 ll~ S""j51,{1tsS::fclwlCfl,{ ~ ~~ Cfl,{oliid
~ ~. S""j51,{1tsS::fclwlCfl,{ ~ -g- fcl~Cfl,{ i(5l1,lIliZll ~ ~ ~ ~ 3lfuB ~~ 3l}t. ~ 3l1~~11;::q~ ~ w-=r ~ ox!llIlC'lllICfl~ ~ Cfl,{Olilift ~ ~.
,'EI'C"lT.- ~ ~ -g- ~ ox!llI,!~ql q fcl~Cfl,{ ~ <:fl11'Cfl f.'lq;gcYlcYl ~. \Jft ClfCRft
~ fcmrr ~ OX! III IC'llil i!I ~tfUT ~ 3ffif ClfCRftift 3lUl1ff ~ ~ Cfl'{ oilll d -ml. OX! III fl~dtC'1- 1:fCf1"
~ q ~ 1:fCf1" ~ ~ ~ ~ "Cf1ll""I" ~. "{1ffi -qm ~ ~ ~.
ij)1+tij)IGlltfl ~.- ~ ~ ~, 1~, 3fT~~II6IIC;, ~uT, ~, "Cf11~",(" q
~ -lT2l 3l14lRild Cfl,{Olild <TdTd". ~ 3Jlfu;r ~ CpC"QI;:jd'{ ~ ~ G S""j~ox!ld ~ ~ -ml.~ Cfll4q~dt fcl>crr diGiCfldl ~ gl011"""ll1 fcl<.161I'!i crrcr ~ \Jffil ~.
PROGRAMME No. VI
MAHARASHTRA SALES TAX TRIBUNAL
INTRODUCTION
It is Judicial Tribunal constituted .under the provisions of the Bombay Sales Tax Act, from 1st September 1947. The
Sales Tax Tribunal is the final Appellate Authority in all tax matters under the various enactments implemented by Sales Tax
Department The Tribunal is the last fact finding Authority and only a reference on a question of law to the High Court is
provided.
CONSTITUTION
;
Tribunal consists ofMembers mostly drawn from Judiciary and from Joint Commissioners from SalesTaxDepartment
A person who is or has been a High Court Judge or District Judge is appointed as President One Judicial Member and One
Department Member constitute one Bench. At present there are Five Benches ofTribunal.
PROCEDURE AND METHOD OF WORKING
Tribunal holds its sitting periodically at Mumbai, Aurangabad, Pune, Nashik, Kolhapur and Nagpur. Cases are heard
within 3 to 6 months from the date of filing. Delay on account of lengthy procedure or technicalities is avoided.
( GH) 3M'tiCbt4)'ll d'lt!c!)CSlltld Cbl4th+iPlt: I'll , UtIHlltltsfclI'I cr ~ 311C1ll11Cbdl caff4oll~ fClCl'lOlq?l
( ii) Statement showingthe Objectwise Classification, Major Head and Financial Requirements
l'fTllUfi ~ vft- 9Demand No. G-lT,1tTR ~~-:(o'o'o "~"
Major Head-2040 "Sales Tax"
":(O'o'o-~" 909-~ ~ (~) ~ ~ "<l1<lIRlCf>~UI, ~"2040-Sales Tax" 101 Collection Charges (Two) Maharashtra Sales Tax Tribunal, Mumbai
(~) (~~ I Rs. in Thousands)
~ 1R<l&l XCf>l1T :(09~-:(09'0' ~:(09'o'-:(09'1 ~ ~ :(09'0'-:(09'1 ~ :(09'1-:(09~Programme Actuals,2013-2014 BudgetEstimates,20IJ-2015 RevisedEstimates,2014-2015 BudgetEstimates2015-2016
~ mu-T"ITwfC'T ~ ~ m \1"1"1it!' f Ci ~ m~fC'T ~ ~ mu-T'ii"Ci'fC'T ~~Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total Non-Plan Plan Total
1 2 3 4 5 6 7 8 9 10 11 12 13\3~oer..t:llI ~ u
Objectwise Classification-~ ~<lI<lI~q;~ul--100062 Sales Tax Tribunal-
~/Salaries .s:09 24100 24100 32697 32697 32697 32697 37206 37206 ..uo~ 3lRiCf>lfcM 1fflT/OvertimeAllowances 8 8 15 15 13 13 15 15
~, cftvr q 4Iuft'{!C'<I>/ 195 195 400 400 400 400 500 50006 Telephone,Electricityand WaterCharges90 cf;?rre'T ~/Contractual Services
~ wm:r~/ 190 190 300 300 255 255 300 30011 Domestic Travel Expenses
9~ Cf>1<lfC't41"1~/Office Expenses 655 655 1055 1055 897 897 1500 1500
% ~/Publications
9(9 '{1lIUICf>lq;f)C't ~/Computer Expenses 243 243 500 500 425 425 520 520
:('0' ~, cfc;r, cj7rurPetrol Oil Lubricants••
~, fcm>'t J11fOr ~ ~ 8 8 50 50 43 43 50 5026 Advertising, Sales and Publicity Expenses
~- #tGr 25399 25399 35017 35017 34730 34730 40091 40091Total Gross
Cfi'IT - ~Deduct-Recoveries
f.rcqoo #tGr. . 25399 25399 35017 35017 34730 34730 40091 40091Total
.'
(~) ~ fCld'lcp'l! ~ fc)-lJlllPllWl ~ q -qmMT ~ clooOI1I~ilC)l ('l1l1('l1l fc1'lWTT"Cl" ~PlI1(JcplR1cp ~ ~ PlcplC1l(J cplG;c'lc'1'I q~ ~ ~ C;1'!SlfClolI~m. · -,
(iii) Regionwise Institutions disposal and pendency of cases before the Maharashtra S~es Tax Tribunal, Murnbaiwhich holds it's Sessions at Regional place for the convenience of the appellents haultrg from respective regions.
'ffiffiT q TABLE I
~cruTrrDescription of Cases Opening Balance as Cases
~~~
Institution Cases
~~~ i
Disposal CasesPending Cases
2013- 2014- 2015- 2013- 2014- 2015- 2013-2014 2015 2016 2014 2015 2016 2014
2 3
2014- ·2015- 2013-2015 I 2016 2014
4
2014- 2015-2015 2016
5
~:~/~cge fi<i<!h'l 3fCfu;r~~3fCfu;rg~I;fl!HOIIf1IJl~~~ 3fCfu;rf94~1"1f1IJl ~TI:~~~ cn~O;aIf1IJl~"fic!>'M ~
95,98
302742721311468
316
6271973 'I
2423391332881
351
80564921
240207131
8181429
8461442935
277743392
148
1226
5322036
202586
168258
13506052750
212709
190290
314452067
210722679
113
1048803038
3346026
68180
"~~40
~5260
~O10
p51'95
62719731
2423391332881
351
80564921
2402071318
181429
10551159
8225159121
7296524
~ Total 1298 35542029 2671 1678 2506 2803 946 1864 2029 2671
~:~/~cge fi<i41~ 3fCfu;rcgefi<i41~ ~ 3fCfu;rg~I~"ilfIOIlf1IJl~~~ 3fCfu;rf94~1"1f1IJl ~TI:~~~ cn~O;aIf1IJlarvf"fic!>'M ~
21384
5878346274466
67147
455
78248225864
411994
6372436145060
67
100
47712II3929
74
134
1292
1250
110
1652158520101575
2141
10082
'98
186. 1
.25110016
11825
!45
67147
455
78248
225864
41
1994
6372436145060
53278
553
709406
4090
77811162531
4150128
2054
~Total 12741137 1247 1191 339 374 497 230 430 414 1247 1191
~:~~ 3fCfu;rcgefi<i41~ ~ 3fCfu;rg~I~~ilfIOIIf1IJl~
~~ 3fCfu;rf94~1"1f11d1~TI:~~~ cn~O;aIf1IJt~"fic!>'M ~
1958
7667439
313931
6669
97701427047
38
10891
8764942785138
8830
39100
2611321
4226
20
84
22
8070
250
16020151018
4117 4
159
I 116
150. 5
32
10
6669
197
701427047
38
10891
173152
212175957905946
20753
1072
8764942785138
~TotaI 1459968 1131 1145 354 122 425
7 22
~11 1131 1145
~:~cgefi<i41~ 3fCfu;rcgefi<i41~ ~ 3fCfu;rg~I&OIIf1IJl ~~~ 3fCfu;rf94~1"1f1IJl ~TI:~3'f'jf~ cn~O;aIf1IJl~"fic!>'M ~
237I
7598316
2712
2150 70
I118 118128 16833 495 5
31 317 17
2315
365
45
836
7016
6
10161
5080206108
164 108
70I
118168495
3117
6792
152208655
3823
230 5 2116 i 7 50
Ii 16 1I8
30 40 1284 336 53 31
10 2 7
~totaI 460 573289 394 460 88 136 201
63
7
20 86 ! 83 394
~~
Fcls6lCb,( ~ ~q lfT'Ef =?Oq~, ~q lfT'Ef =?oq\l cr ~q lfT'Ef =?Oq~ ~¥f~I"{I~PiCblclld CblctltYIJl cr ~ 31'<'1tY1(W'l11IOICb,,{ulit1 Cj.ftCb"{UI
trCffiT =?
'fCfl ~ ;mcfIc;r c:R ~ ;mcfIc;rJ;lCfl,<olii1 quFf Less than 1 year Less than 2 years
Description of Cases2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
2 3
~:1<tt/~( q ) cgcfioj41i1 w:ftc;r 95 115 192 140 250 225
~~~~eal(~ ) ~ w:ftc;r 42 106 180 65 156 201VATlInd Appeal
( ~ ) ~3!v\ 3 5 2 6 7 3Revision Applications
('Ii ) ~ 52 45 71 65 75 52
('1 ) ~e~ 91 51 15 60 54 45
( G )Second Areal
19 25 17 41f.'I~Wllfil 3Tu'i 48 25, Ref:~~)~I'JfPlications
(1.9 ) :f!: ~ 3!v\ 10 5 3 2Restoration Applications
(C) ~ q;~o'HfllJ13!v\ 12 26 70 15 41 65Rectification Applications
(~ ) 'fictluT 3!v\ 85 90 83 61 53 105Miscellaneous Applications
~ Total 409 487 639 442 656 739~:~=( q ) v, . w:ftc;r 10 6 20 21 10 23
(~ )'{;<\TIA~eal
42 35 30 85 45q;;cflOIE! ~ w:ftc;r 60VAT lInd Appeal
( ~ ) g~lx~i&10IlfllJ1~ 2Revision Applications
('Ii ) ~ 5 10 15 9 15 9
('1 ) ~e~ 115 160 90 150 140 150Second Appeal
( G ) f.'I~~I"lfllJ1 3!v\ 15 9 8 10 10 12Reference Applications
(1.9 ) :f!:~~ 5 3 2 6 2
(C)Restoration AP~lications
20 10 9~ q;~Olllfil 3!v\ 10 8 4Rectification Applications
(~ ) 'fictluT 3!v\ 8 5 16 15 11 14Miscellaneous Applications
~ Total 211 236 217 262 284 264
~.~( s ) ~ w:ftc;r 15 40 52 11 51 65
(" )'{;A..TI1~ealq;;CflOIt.I ~ w:ftc;r 12 24 48 20 16 37VAT lInd Appeal
( ~ ) ~~Revision Applications
('Ii ) ~ 21 24 65 32 18 29
('1 ) ~e~ 68 75 81 112 92 100
( G )Second A~pealf.'I~~I"lfll ~ 10 5 18 6 15 10Re:~g~~I-Jfplications(1.9 ) :f!: 3!v\ 12 16 30 20 22 25
(C)Restoration AP~lications~ q;~Olllfil 3!v\ 9 10 16 12 13 20Rectification Applications
( ~) 'fictluT 3!v\ 5 6 7 11 8 5Miscellaneous Applications
~ Total 152 201 318 224 235 291
(9 ) ~o9~-:<o9is' '<It 31ICfl,gql;{) ~ 311t. ( ~ ) '<It 31ICfl,gql;{) ~ 311t.~o9is'-~o9lJ
Classification in terms of cases pending as on 31st March 2013, 31st March 2014, 31st March 2015 before the
Maharashtra Sales Tax Tribunal, Mumbai.
TABLE II
Less than 3 years above 3 years~Total
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
4
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
5
2013-201~(Actual) .
2014-2015(Prob.)6
2015-2016(Exp.)
.. 200
50
10
85
99
61
3
25
81
150
215
6
313
350
60 62
2
82 30
30 35
2 2
56 61
100 _- "125
192
40
12
40
89
28
10
29
124
290 325 627 805
649
21
240
207
131
8
181
429
1055
1159
8
225
159
121
7
296
524
3554614 701 980 564
172 428 197
2671
1553
45
20
300
14
14
20
20 6
60 70
10
290
8
30
40
2
20
250
6 10
21
30
21
217
14
21
3 31
41
199
4
63
724
36
14
50
60
278
5
53
709
40
6
40
90
1274436 463
5
20
20
398 338
60 40 242
1191
20173
15
28
212
20
28
25
21
199
18
9
9 40 20
22
16
309
8
20 69 339
108
91
87
649
42
78
51
38
152
2
121
759
57
90
59
21
12
198
14 20
36 20 133
46
3501459
302
15 16
405
2 2 28
1145
fcr (~) ~'io-(.-31"
9
10 22
337
58 100 81 i
186 211 351
827 1196 2029
5 4 67
19 103 147
2 4
28 9 55
134 219
9 11 10
3 4 2 22
2 7
4 40
208 395 1247
8 16 661
26 46
24 15 9~
283 380 70L
6 8 9 4~
7Q10 25 19
8 19 15
13 14 12
407 513 1131
trcffIT =?--~
~~3TRfu;r ~~3TRfu;r!OlC/?'I!ulii1 cruR Less than 1 year Less than 2 yearsDescription of Cases
2013-2014 2014-2015 2015-2016 2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.) (Actual) (Prob.) (Exp.)
2 3
~:~
cgcf1~Eflt1 ~ ..( q ) 5 2 3VATAppeal
(~ ) ~¢~ 20 8 11 9 21 18VATII Appeal
( ~) ~3TV\Revision Applications
(\I ) 3l1fu;r 28 25 21 26 18 71Appeal
('I ) ¢~ 18 21 19 23 32 25Second Appeal
(t. ) f9~~i'1if1i<ft 3TV\ 6 9 12 9 11 21Reference Applications
(l9 ) T'f:~ 3TV\ 2 2 2Restoration Applications
(<:: ) ~ C/),<Ul1if1id13TV\ 3 6 8 5 9 7Rectification Applications
(~ ) -&cIfluT 3TV\ 2 5 7 2 3 5Miscellaneous Applications
~ Total 83 77 82 80 95 150
~~ Grand Total 855 1001 1256 1008 1270 1444
(9 ) Tfi 3i1C/?~clJ{) ~ 3llt.~o9b'-~o9~
( ~ ) ~o9~-~o9~ Tfi 3i1C/?~ql{l ~ 3llt.
TABLE ll-contd.
Less than 3 yearscfR CiISlICi{)C'labove 3 years
~Total
(Actual) (Prob.)5
(Exp.)2013-2014(Actual)
~014-2015(Prob.)
6
2015-2016(Exp.)
2013-2014 2014-2015 2015-2016(Actual) (Prob.) (Exp.)
4
2013-2014 2014-2015 2015-2016
• 6 2 7 21 6
7 35 31 14 6 19 50 70 79
2
38 29 28 26 46 32 118 118 152
51 65 50 36 50 114 128 ' 168 208
12 15 18 6 14 14 33 49 65
5 5 5
7 10 10 16 6 13 31 31 38
6 3 2 3 8 7 17 23
123 162 144 108 126 202 394 460 578
1523 1628 1859 1415 1568 2306 4801 5467 6865
'('f'CffiT ~ TABLE III
~ Q~ ...hfl ~ Cb,<O<lI~IJl ~ ""<I1<llcl<lld PtCblclld CbIGO<lI~IJl ~ 3ffi"ffi;ft ~Statement showing pending cases to be referred to the High Courtfor deciding lawpoint
fc)1wr : ~, ~, ~Division : Mumbai, Pune, Nagpur
:(oG~-:(o%' :(oG'o'-:(oG'1 :(oG'1-:(oGt,~ ~ .~Actual Prob. Estimated
1027 1294 1395
363 530 •Opening Balance
~ ;:i!wm'1l1ICfl,g ~ ~
~moTCases admitted in High Court during the year
~Total
1390 1824 1395
~ "lIllIk'1l1l~ ~ PiCflIC"lIC'1
CflIGfl&1l moT429
Disposal during the year by the High Court
1294 1395Closing Balance
'('f'CffiT ~ TABLE IV
'UH'<I~ PclaflCb,< ,~ Q'1lfilld udt 'l,<PcI~IGI<cl flioslcZlcZl ~ c;1&Pc!Oil~ VQ?I"
Statement showing the Income received by the Maharashtra Sales Tax Tribunal in respect of certified copies
RemarksNature of Income
Rs. Rs. Rs.
116896 125271 158973Income on account of certified copies
(~) Cb4:ql'fl~1II4Cb -1)11141'(1I (ill) Personal Summarytre' cr ~d'i1:qI'1 ~ Pcl4,(OIQ?l
~ ~ lKfi~ ~
Designation Pay Scales No. of Posts Designation
2013-2014 2014-2015
2 3 4
lWluft w. ~-~) ~ ~-~O'1l'o Demand No. G-II, Budget Head "2040-Sales Tax"
fc1wlCfl'! ~) Iit: I'! I ISS:: fc1wlCfl'! (ii) MAHARASHTRA SALES TAX TRIBUNAL,
.. ~) ~ MUMBAI
'(I\'iIQ~d Gazetted
9.3lUlal 51,500~1230--58930--1380--63,070 President
~ "Xllllk1lllil / 1 1 Retired High CourtlDistrict Judge
~ "XlllllC1lll~ ~cnf.1qfl;:mmcc:fM
~. '"'<l1f{jCfl ~ 51,500-1230--58930-1380--63,070 4 4 Member
~ ~tfrn (i) for District Judge Grade pay inthe Judiciary (Special pay) to becontinued,
~.fcr~ ~ 37,400-67,000 8,700 5 5 Member
(fc1w'1 Cf)'! W~) Joint Commissioner of Sales Tax
4~tW 15,600-39,100 5,400 1 Registrar
('H t: III Cf) fc1w1Cf),! 3WlCRf) Asstt. Commissioner of Sales Tax
5~~ 9,300-34,800 4,400 1 Asstt. Registrar (Sales Tax Officer)
(fc1~Cf),! ~)6~~ 9,300-34,800 4,400 Personnel Assistant
W'T 12 13 Total
CJTf-~ 31'(I\'iIQ~d Non-Gazetted Class-ill
9. ~~ C1I:])&I~Cf) 9,300-34,800 4,400 6 9 Higher Grade Stenographer
2. fc1w'1Cf),! ~aTCf>' 9,300-34,800 4,300 6 6 Sales Tax Inspector
~.lj&l fc;rttrcp 5,200-20,200 2,800 1 1 Head Clerk
'11'. 'lj~ 9,300-34,800 4,400 1 1 Librarian
5. fc;:rtTrcp e:Cfl&I~ Cf) 9,300-34,800/ 5,200-20,200 4,300 / 1,900 21 21 Clerk -cum-Typist
&.~~ 5,200-20,200 1,900 1 1 Driver• ~ 36 39 To~a1Class-ill
31'(l\iIq~d Non-Gazetted
9.~ 4,440-7,440 1,600 1 1 Daftarband
~. t:CJIC1GI'! 4,440-7,440 1,600 3 1 HamMar
3. ~ 4,440-7,440 1,600 1 9 Naik
'11' • .-n R"H CJI5 Cf) 4,440-7,440 1,600 1 1 Notice Server
5.~ 4,440-7,440 1,300 12 12 Peon
W'T 18 24 TQtaI
wrtfuir: (GR) :q~j'(I~ PclSb9Cb'(~ 66 76 Grand Thtal-{ii)MaharashtraSales Tax Tribunal