All officers and authorities of the sales tax department are hereby instructed to accept the correspondence and letters including cancellation of Assessment Orders under section 23(11)

8th floor, Vikrikar Bhavan, Mazgaon, Mumbai-400010

(u/s 10(10) of the MVAT Act,2002)


No.VAT/2015-16/0SD/B-                                                                   Mumbai, dt. J. 16/06/2015

Trade Circular
No. 8 T of 2015

Sub:- Non-acceptance of correspondence and letters

It has recently come to
notice through representations and letters that Authorities refuse to accept correspondence and
applications addressed to their office, result being that such letters and correspondence then are
readdressed to the office of the Commissioner of Sales Tax. It should be noted that the
practice of not accepting or refusing to accept correspondence (Tapal) as well as
applications, especially applications for cancellation of Assessment Orders under section 23(11) of the
MVAT Act, 2002, is a practice which is wrong and unacceptable, to say the least.

All officers and authorities of the department are hereby instructed to
accept the correspondence
and letters marked and addressed to them and any deviation from the above will be dealt with strictly and a
serious view would be taken of any complaint regarding refusal of
correspondence/applications. It is also instructed that applications u/s 23
(11) for cancellation of assessment orders be accepted and thereafter,
considering the facts and
merits of the individual cases officers should decide whether the cancellation
be effected or not. However, it is
reprehensible that officers refuse to take the applications/ letters on record in the first place.


The trade is also hereby
instructed that if any instances of refusal of correspondence arise then the matter may be
brought to the notice of the immediate higher
authority and simultaneously the complaints may be addressed to the Commissioner of
Sales Tax at Higher
Authorities are also instructed to deal with the matter on an urgent basis
and as far as possible attempt to address the problem at their stage itself.

(Rajiv Jalota)

Commissioner of Sales Tax,

Maharashtra State, Mumbai.

No.VAT/2015-16/OSD/B-                                            Mumbai, dt. 16-06-2015

Trade Circular No. 8T of 2015

Copy forwarded

Commissioner of Sales Tax (Mahavikas) with the request to upload this Trade Circular
on the Departments web-site.


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