TRADE CIRCULAR
Date: 09/11/2012
To
No.VAT/DSR-2012/15/ADM-8
Trade Cir. No.19T of 2012
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Sub:
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Clarification with regards to occurrence
of due date on Sunday or Public Holiday .
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Gentlemen/Sir/Madam,
This office is in receipt
of queries with regards to the admissibility of submission of returns,
application for refund in Form-501, Audit Report in Form-704 or like documents
and payment of amount towards VAT on the next working day immediately following
due date which falls on Sunday or Public Holiday.
2. The queries raised
above are examined. It is observed that there is no express provision under the
MVAT Act, 2002 to deal with this situation. However, the provisions contained
under section 11 of the Bombay General Clause Act, 1904 provide some help in the
situation on hand. Section 11 of the Bombay General Clauses Act, 1904 is
reproduced under:
"Section
11. Where, by Bombay Act or Maharashtra Act made after the
commencement of this Act, any act or proceeding is directed or allowed to be
done or taken in any court or office on a certain day or within a prescribed
period, then, if the Court or office is closed on that day or the last day of
the prescribed period, the act or proceeding shall be considered as done or
taken in due time if it is done or taken on the next day on which the Court or
office is open"
3. In the absence of express provision under MVAT Act, 2002,
the provisions of section 11 of Bombay General Clauses Act, 1904 will be
applicable. In view of aforesaid legal position it is clarified as under:
(1)
Any dealer who is required to make
payment of tax, interest or any amount payable under MVAT Act, by a prescribed
date which falls on a Sunday or a Public Holiday, if that dealer makes said
payment on the next working day immediately following the said Sunday or Public
Holiday then, such payment shall be considered to have been made within due
date or prescribed time period.
(2)
Similarly, if any dealer submits a return,
refund application in Form-501, Audit report in Form-704 (or any other document
which is required to be submitted within a prescribed time) on the next working
day immediately following the Sunday or Public Holiday, then such submission(s)
shall for all the purposes of the Act be considered to have been done within
due date or prescribed time period.
4. Needless to say that
such dealer who either makes payment or submits a return, refund application in
Form-501, Audit report in Form-704 etc within the period stated hereinabove
shall not be subjected to levy of interest or penal actions provided under the
Statue for failure to act within prescribed time.
5. This circular cannot
be made use of for legal interpretation of provision of law as it is clarificatory in nature. If any member of the trade has
doubt, he may refer the matter to this office for further clarification. You
are requested to bring contents of this circular to the notice of the members
of your association.
Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales
Tax,
Maharashtra State, Mumbaj.
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