Representation for General Amnesty Scheme under earlier law as well as Current Profession Tax, MVAT & CST Acts for the period up to 31/03/2025 – By BJP Professional Cell
Shri Devendra Fadanavis Ji
Honorable Chief Minister
Maharashtra State
Mumbai
Respected Sir,
We welcome the decision of the Government for declaring Amnesty Scheme for Payment of dues under the earlier law by PSU for the peeiods up to 30/06/2017.
At present the large numbers of appeals are pending before Maharashtra Sales Tax Tribunal & Bombay High Court
Further Appeals are also pending before Appellate Authorities too.
Due to lockdown in Covid 19 industry face difficulty in complying the provision under Profession Tax, Luxury Tax and VAT laws.
Under the earlier amnesty many people could not take participation as the amnesty was applicable for entire dues and they could not decide their pending appeals.
We request you to kindly consider the amnesty for all instead restricting it only to PSUs and apply it for partial issues.
At present the post of the tribunal members are vacant and also in first appeal.
The first appellate authorities are busy with appeals under GST.
Therefore, by allowing partial amensty the government will enuste more revenue and for issues continued in appeals may be remanded back to the assessing authorities to pass the order as per provisions of the law taking into consideration submissions made in appeal as well as before him.
The dues if any arsing as per fresh order may be made eligible for the further waiver of balance interest and penalty.
If this is done we hope that department will be able to finish the backlog at the same time the Government will get the legitmate revenue.
The partial issue was allowed in 2019 and that was the most successful amnesty scheme in terms of revenue as well as the number of cases covered.
It would be unfair to general Tax payer by restricting same to only for PSUs.
We are sure by declaring amnesty for all, the large number of appeals would get closed and the Government also get revenue.
It is also high time to declare Amnesty Scheme for the payment of tax under the Profession Tax and MVAT Act for the period from 01/07/2017 onwards till 31/03/2025 applicable to liquor and petroleum industry for MVAT and Professional tax for all.
Await your immediate action in the interest of general public.
We request your honour to give us opportunity of explaining the issue personally to your good office.