Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft...

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Transcript of Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft...

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Page 7: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

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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.

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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.

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~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

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!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)

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~ <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

Page 15: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

99

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PROGRAMME No.1

OOQ-3T-tf:qIt"FI cr SOI~II'<1"1 OOl-Direction and Administration

( Q) SOI'k1IC1"1If4'1Cb

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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.

---------- --------_._-- -------

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-=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.

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'ffCffiT ~

TABLE-II

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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

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(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

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'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

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'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.

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~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

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~ 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

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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

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'(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~ ~~.

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'(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

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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.'

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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

Page 31: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

~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 %

Page 32: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(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

Page 33: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

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

Page 34: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

~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.

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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

Page 36: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(~~/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-.

Page 37: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

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

Page 38: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

('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

Page 39: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

( 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.

~.

Page 40: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(=?) ~ ~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

Page 41: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

~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)

Page 42: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

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.

Page 43: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

fctflltl at Iq}lllC6H I

Financial Requirement

Page 44: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(~)~ 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

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=?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

Page 46: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(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

Page 47: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(~) &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

Page 48: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

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

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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 .

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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

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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

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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

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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)

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~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)

, ..--

Page 55: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

...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.

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( 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

.'

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(~) ~ 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

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~~

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

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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

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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.

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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

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'('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

Page 63: Zfq?lCb ~o~~-~o~~ - Maharashtra · ~ ~ '!1\Tll'ttl-l)ll ~ CfI'!I6II6IC'1 ~ 9\9 \j1l4qlf):(oo~ xlvft 1I~d48lCflI ~

(~) 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