Timely disposal of applications for issue of Statutory Forms by the Operational Units - Regarding - VAT - Delhi - 07

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY-I BRANCH VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI Dated : 21/08/06 CIRCULAR NO. 7 OF 2006-07 Sub: Timely disposal of applications for issue of Statutory Forms by the Operational Units - Regarding Instructions have been issued from time to time in the past for disposal of applications received in the wards, yet it has been reported that applications received in the Operational Units by the VATOs/AVATOs are not being disposed off regularly and kept pending resulting into unwarranted delay in issuance of forms for no specific reason(s). To monitor the disposal of such applications the following guidelines are hereby once again issued as under:- 1. Applications for issuance of Forms in all Operational Units shall be received on all working days (except on Tuesday) up to 1.00 p.m. 2. As soon as the application is received a proper receipt shall be issued to the applicant and details of all applications received, shall be entered in a Form Issue Register to be maintained in the following format:- Sl. No. Date of receipt of application Name address of the dealer TIN Year/Quarter for which Forms required 1. 2. 3. 4. 5. Nature number of Forms applied for Date of disposal of application Remarks Signature of AA Signature of Dealer/A.R./as a token of receipt 6. 7. 8. 9. 10. 3. Record Keeper shall thereafter put up the application along with his report and ward record before the Ward Officer 4. Ward Officer shall issue instructions on the application for issue of Forms, if satisfied and where it is decided not to issue Forms he shall issue orders accordingly. 5. Where the application for issue of Forms suffers from any deficiency, a Deficiency Memo (as appended) should be prepared in respect of each application and should be handed over to the authorized representative of the dealer without any delay on the same day against a token receipt on the carbon copy of such deficiency memo. A mention of this may be made in the Form Issue Register maintained by the Record Keeper in 'Remarks' column. 6. If deficiency is not removed within three days by the dealer or such further time as allowed by the VATO/AVATO concerned the application for issue of Forms shall be liable to be rejected for which a specific mention should be made on the application as well as Form Issue Register. 7. All out efforts should be made to dispose off every application received in the ward on the same day itself by 5.30pm. If any application could not be disposed off due to one reason or the other on the same day a list there of shall be prepared by the VATO/AVATO and should be sent to the Zonal Officer in-charge by 5.45 pm giving specific reason(s) due to which application could not be disposed off. 8. Zonal Officer in-charge shall scrutinize such pending cases and issue appropriate necessary instructions to the Ward Officer for disposal thereof. 9. For redressal of any grievance, the concerned Zonal officer in-charge should be approached. 10. A weekly review of such cases shall be done in the weekly meeting by the Commissioner. This issues with prior approval of the Commissioner, VAT. (S.R. Maheshwari) Value Added Tax Officer (Policy) No. F.6(35)/P-I/VAT/2006/2322-2442 Dated : 21/08/06 1. All Additional Commissioners. 2. All Zonal Joint/Deputy Commissioners/JC (KCS). 3. Dy. Commissioner (PR) for wide publicity. 4. PS to Commissioner (VAT). 5. All VATOs/AVATOs. 6. Systems Analyst, EDP for placing the Circular on the department's website. 7. President, Sales Tax Bar Association (Regd.) 8. Guard file. (S.R. Maheshwari) Value Added Tax Officer (Policy) ANNEXURE-I DEFICIENCY MEMO IN THE CASE OF ISSUANCE OF STATUTORY FORMS TO AN APPLICANT DEALER M/s Address TIN : Operational Circle / Unit : 1. The signature/photograph of the applicant dealer do not tally as per the ward record with the signature on the applicant form for issuance of Statutory Forms. 2. Signature/photocopy of the Authorised Representative on the application form for issuance of Statutory Forms do not tally. 3. The applicant dealer has not filed utilization account for statutory forms obtained in the past. 4. The applicant dealer has not brought the purchase vouchers for the purchases for which he/she is to issue the Statutory Forms. 5. The purchase details as per corresponding Returns do not tally with the amount of forms asked for as, per the requisition application. 6. The applicant dealer has not filed no returns excluding / including return for the current tax period. 7. Demand is pending against the dealer under Delhi Value Added Tax Act, 2004 or under the various Acts repealed as per section 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment/stay have been obtained from the competent authority under the of law. 8. The interstate purchases made by the applicant dealer against whom he/she has to issue the Statutory Forms are not covered in his/her Registration Certificates issued under the Central Sales Tax Act, 1956. 9. There is adverse material against the applicant dealer on record which includes evidence of suppression of purchases and sales or issuing wrong statutory declaration and adverse observations of the Enforcement Branch. 10. Any other document, if need be. The deficiency(s) as per (�) above should be rectified within 3 days failing which the application is liable to be rejected. Signature of Officer Name in block letters Operational Circle / Unit No. Date: PS : Please tick mark (�) which is relevant in the case.