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s kannan (tax practitioner)     25 February 2015

Tamil nadu value added tax act 2007

 Under The Tamil Nadu Value Added Tax Act 2007, assessments were   finalise under Sec 22 (2) as Deemed Assessment. By which no need of production of Accounts, documents before the Assessing officer for finalisation. The date of deemed assessment is deemed to  have been assessed  on 31st day of IOctober of the Succeding year.

Now the question arise that how the  Tamil Nadu Commercial Tax officers are finding the Escaped turnover on Interstate purchases , Import into India etc.,

To answer the question is highly difficult, because, very rare Inward Check post details were available in the  TN CT intra-net . In other words only filtered check post bill details were available, when compare to the neighbour states Commercial Taxes Check post ,situated in the border ( towards tamil Nadu) were disclose that larger number transport movement entries were missing.

 

The Goods brought from other States into Tamil Nadu, through Port ( Chennai, Tuticorin) and by Rail way , the transport movement entries are not feed into Tamil Nadu Commercial Taxes departmental official website for Assessing Officers Verification.

 

TNVAT Section 22 (4) prescribed for Incorrect and Incomplete returns filed , or no returns filed

                             25 (1) prescribed for Provisional assessment .

                              27  prescribed for Assessment of Escaped turnover and wrong availment of ITC.

Till date the Tamil Nadu Commercial Taxes Department has not host data in their official tnvat.gov.in website for  the purpose of the  assessing authority to proceed , assessment under TNVAT Act Sections 25, 27 etc., , means Transportation Records collected by the Tamil Nadu Commercial Taxes Department,especially at Railway yard and Port on Interstate  purchase and Import into India, Interstate Stock Transfer (inward).were properly not supplied to the assessing authorities.

 

           Hence the Tamil Nadu Government losing huge volume of its Revenue, from its Commercial Taxes Department  from the date of its Vat implementation in Tamil Nadu, i.e. 01.01.2007.

 

          This is one of the duty of the Joint Commissioner CT, ISIC ( Interstate Investigation Cell ) to bring the  transportation movement data to be supplied to CT department ,duly coordinate with other states Commercial  taxes department.

To day I filed a complaint before the Additional Commissioner ( Public Relations) .(CT ) chennai.

           Hope the Tamil Nadu Commercial Taxes will awake and bring steps to recover its revenue on Escaped turnover more specifically on Interstate purchases and Import into India  brought the taxable goods through Port and Railway .

           The  Tamil Nadu Commercial Taxes delegates its power to the Joint Commissioner (ISIC ) to coordinates with the officers of the Other States, to control evasion of tax on Interstate purchase transactions and exchange data with them for further processing to arrest Tax Evasion.

 

        Pray for maximisation of Tamil Nadu Commercial Taxes Revenue Collection from the Tax Evaders.

By 

S.Kannan, Advocate.

  



Learning

 1 Replies

T. Kalaiselvan, Advocate (Advocate)     02 March 2015

Your interests in plugging and sealing the leakage of the government revenue is appreciable, but what do you want to clarify here by posting this information? You gather like minded people together and arrange to file a PIL on this issue.  Or, you may bring it to the knowledge of press media which will expose the issue and the concerned authority of the government will become aware of the grave situation.


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