Reference to higher authority in certain cases

The Maharashtra Sales Tax Act, 1979

Tax1979106 sections6 chapters

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Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT

Statutory text

(1) Where in any proceedings under section 44, 46 or 50 before any authority, the difference between the amount of tax and penalty proposed to be assessed or re-assessed or imposed and the amount of tax and penalty already paid or admitted as payable, exceeds the limits as may be prescribed, then such authority shall, in the first instance, serve a draft of the proposed order of assessment or re-assessment or penalty (hereafter in this section referred to as " the draft order ") on the dealer.
(2) On receipt of the draft order, the dealer may forward his objections, if any, to such authority, within 7 days of the receipt by him of the draft order or within such further period not exceeding 15 days as such authority may allow, on an application made to him in that behalf.
(3) If no objections are received within the period or the extended period aforesaid, or the dealer intimates to such authority the acceptance of the draft order, with or without any minor modifications, then, after taking into consideration the minor modifications, if any, it shall be lawful for such authority to complete the assessment or re-assessment on the basis of the draft order, within a period of three months from the date on which the period for sending objections expires.
(4) If the dealer raises any objections within the period aforesaid, such authority shall, as soon as possible, refer the proceedings with such objections to such higher authority, not below the rank of an Assistant Commissioner of Sales Tax, as may be prescribed.
(5) On such reference, such proceedings, notwithstanding anything contained in section 96, shall stand transferred to such higher authority. It shall be then lawful for such higher authority after giving the dealer a reasonable opportunity of being heard, to assess or re-assess the amount of tax or impose penalty, within a period of two years from the date of the transfer of such proceedings to him.
(6) The provisions of this section shall not apply in cases, where the proceedings under section 44, 46 or 50 are held before any authority of and above the rank of Assistant Commissioner of Sales Tax.

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