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GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT

 

The Commercial Taxes Department is proud to declare that in the financial year 2005-2006 it has collected a revenue of Rs.16615 crores and above which has been realised from the mercantile public with their co-operation. The department is also duty bound to assist the mercantile public to understand the departmental procedure as a step towards clean and speedy and transparent administration.

The Commercial Taxes Department is administering the following Acts:

1.The Tamil Nadu Value Added Tax Act, 2006 (from 1.1.2007)

2.The Central Sales Tax Act,1956.

3.The Tamil Nadu Entertainments Tax Act,1939.

4.The Tamil Nadu Betting Tax Act,1935.

5.The Tamil Nadu Tax on Luxuries Act,1981.

6.The Tamil Nadu Advertisement Tax Act,1983.

7.The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act,1990.

8.The Tamil Nadu Tax on Entry of Goods  into Local Areas Act,2001.

9. The Tamil Nadu General Sales Tax Act, 1959

ADMINISTRATIVE SETUP:

The Commercial Taxes Department presently functions under the control of the Hon'ble  Minister of Commercial Taxes . It comprises of three wings, viz., Assessment, Enforcement and Appellate.

At the Secretariat, matters relating to the Commercial Taxes Department are looked after by the Secretary to Government (Commercial Taxes).

The Assessment Wing and Enforcement Wing function under the control of Commissioner of Commercial Taxes while the Appellate Wing functions under the control of  the Chairman, Tamil Nadu Sales Tax Appellate Tribunal, Chennai.

ASSESSMENT WING :
The State is divided into ten assessment divisions (territorial divisions) where the administrative head is the Deputy Commissioner (CT). In each division there are a number of Districts/Zones which are administered by Territorial Assistant Commissioners. Under the Assistant Commissioners (CT) there are assessment circles headed by the Commercial Tax Officers/Deputy Commercial Tax Officers. In Chennai and Coimbatore city, assessments relating to selected big companies are looked after by the Assistant Commissioners (CT) Fast Track Assessment Circle who function under the administrative control of Deputy Commissioners (CT) Chennai and Coimbatore. At present in Tamil Nadu there are 10 Divisions, 40 CT districts and 323 Assessment Circles including 6  Fast Track Assessment Circles (4 in Chennai and 2 in Coimbatore) in the Assessment Wing.

ENFORCEMENT WING:
In the Enforcement wing, there are 7 Deputy Commissioners (CT) (Enforcement) for Divisional Enforcement Administration and 10 Assistant Commissioners (Enforcement) for District/Zonal Enforcement administration. The Inspecting groups, Roving squads, Check posts etc. function under the Assistant Commissioner (Enf). There is one Deputy Commissioner (CT) (Enf) exclusively dealing with matters relating to inter-state investigation designated as Deputy Commissioner (CT) (Enf) (Inter State Investigation Cell), Chennai.

APPELLATE WING:

 

There are 20 Appellate Assistant Commissioners to redress disputes arise from the assessment orders of the Assessing Authorities upto the cadre of Commercial Tax Officers.  In respect of dispute on assessment orders from the Assistant Commissioners heading Fast Track Assessment Circles in Chennai and Coimbatore, Appellate Authorities in the cadre of Deputy Commissioner are functioning in Chennai and Coimbatore.  The Appellate Wing is headed by the Chairman, Sales Tax Appellate Tribunal, Chennai in the cadre of District Judge.  Further any appeal (that is second appeal) against the orders of the first appellate authorities lies before the Sales Tax Appellate Tribunal at Chennai with Additional Benches at Chennai, Madurai and Coimbatore.  An appellate order from the Tribunal can be the subject of revision before the Honourable High Court of Madras.

 

At the headquarters, 6 Joint Commissioners (CT) are assisting the Commissioner of Commercial Taxes in the administration of the Department. There is a post of Joint Commissioner (Public Relations) to deal with matters relating to the public and to issue clarifications on the Acts administered. The Joint Commissioner (Administration) assists the Commissioner in the general administrative matters of the department, this is a cadre post.

REGISTRATION:

Procedures for registration under the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax  Act, 1956 are given separately .

FILING OF RETURNS:

Monthly returns should be filed by all assessees in Form "    " and for exclusive re-sellers in Form   under Tamil Nadu Valued Added Tax Act, 2006.

The returns should be filed in the assessment circle in which the assessee has his business registered on or before the 20th of every month for the transactions relating to the previous month along with proof for payment of tax due from the dealer. If the total turnover for the financial year exceeds the minimum threshold (5 or 10 lacks) specified under Tamil Nadu Value Added Tax Act, 2006 the dealer is liable for assessment to tax.

In respect of the dealers whose taxable turnover is more than Rs. 200 crores in the previous year, the due date for filing the monthly returns in Form      is on or before 12th of the succeeding month, with proof for tax payment.

The tax should be paid by the assessee along with the returns by way of cash or cheque or by Demand Draft favouring the Assessing Officer of the Assessment Circle.

ASSESSMENT:

SELF ASSESSMENT 

Under Tamil Nadu Value Added Tax Act, 2006, all assessments are self asse ssment only subject to scrutiny of minimum of 20% in a year.

APPEALS

If the dealer is aggrieved by the order of the Assessing Authority in respect of the final assessment or revision he can prefer an appeal before the Appellate Assistant Commissioner concerned; if the orders are passed by the Fast Track Assessment Circle, the appeal should be filed before the Deputy Commissioner (CT) (Appeals) concerned, within 30 days from the date of receipt of the assessment order. The tax admitted and 12.5% of the tax disputed should also be paid along with the application as a pre-condition for admission of the appeal.

Against the orders of the Appellate Assistant Commissioner (CT) or Deputy Commissioner (CT) (Appeals), the dealer can prefer a second appeal before the Sales Tax Appellate Tribunal concerned within 60 days from the date of receipt of the appeal order. Against the orders of the Sales Tax Appellate Tribunal, the dealer can prefer a further appeal before the High Court.

Powers of revision were conferred upon the Deputy Commissioner (CT) under sec     of the Act where provision for first appeal has no force. The Joint Commissioner (CT) has powers of revision under Section          and        of the Act.

ENFORCEMENT:

There are check-posts in different places of the State to check the goods transported and to ascertain whether tax or not has been paid for those goods. Every vehicle should stop at the Check-post and the logbook (GVR) and copies of sale bills or Form        shall be produced before the Check-post Officer for verification. After verification, a copy of sale bill or Form                      as the case may be shall be taken by the checkpost officer of  the first and last checkpost, while the remaining documents will be handed over to the driver after affixing the Checkpost seal in the Log book and also on the documents handed over for verification. For every such check, a sticker for acknowledgement is issued by the check post through computer.

Transit pass in Form            should be obtained from the Assessing Authority or from the officer of the first check-post for the transportation of goods such as washing machine, refrigerator, air-conditioner, air-cooler, water coolers and diesel engine as branch-transfers or consignments sent to agents outside this State and for the transportation passing through this State. The transit pass shall be surrendered at the last Checkpost within a reasonable time prescribed.

If the Check-post Officer suspects that tax has been evaded by the transporter, he shall detain the goods by issuing an order of detention immediately and by way of issue of notice, the driver may be asked to pay the tax, C fees, security etc. If the driver has paid the C fees and tax, the vehicle will be released immediately.

If the goods are detained by a far-away Check-post Officer for verification of certain documents on technical goods, then those documents may also be handed over for verification before the Assistant Commissioner (Enf) having jurisdiction over the area where the dealer is doing business and get the goods released by a release order.

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