MINUTES OF THE REVIEW MEETING OF THE APPELLATE DEPUTY COMMISSIONERS BY THE COMMISSIONER OF COMMERCIAL TAXES ON 29.6.2006 IN THE OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, HYDERABAD.
CCT's Ref.L.III (4)/1444/2005Date : 03-07-2006.
Present:1. Sri T.S. Appa Rao, IAS., Commissioner (CT)
2. Sri N. Ratna Raju, Addl. Commissioner (CT) (Legal)
3. Sri Dr. K. Ravisndra, Joint Commissioner (CT) (Legal)
4. Sri Y. Satyanarayana, Dy. Commissioner(CT) (Legal)
The following appellate Deputy Commissioners attended the meeting:-
1.Sri K. Chengalraya Chetty, Visakhapatnam
2.Sri K. Chandra Sekhar Reddy, Vijayawada
3.Sri N. Ramesh Babu, Punjagutta
4.Sri P. Jakaraiah, Warangal
5.Sri B. Narsinga Rao, Secunderabad
6. Smt. PSL Santha Kumari, Hyderabad (Rural),
7. Smt. NK Durga Devi, Kurnool.
-:oOo:-
The Commissioner of Commercial Taxes in his opening remarks pointed out that the Appellate Deputy Commissioners have not furnished the action taken reports on the minutes of the meeting held on 9.3.2006. While reiterating the point that large chunks of revenue is locked up in appeals pending before the Appellate Deputy Commissioners, the Commissioner of Commercial Taxes desired that the process of disposal of appeals should be expedited.
During the course of the meeting the Commissioner Commercial Taxes observed as follows:
1)The Appellate Deputy Commissioners are not adhering to the time schedule in disposing the stay petitions. The Commissioner of Commercial Taxes wanted all the Appellate Deputy Commissioners to list out the cases where 12.5% of disputed tax is not paid by the appellants and are kept pending. It was made clear that in all such cases the papers filed appeal should either be returned or rejected immediately. A check-memo be enclosed while returning the appeal papers and the DCTO (Appeals) be made responsible for this. In short, the DCTO should verify the appeal petition and in case of any omission or non-compliance the appeal papers shall be returned immediately.
In respect of cases pending admission, compliance report be submitted by 10th July,2006.
Action: All ADCs
2) While taking reference to the instructions contained in the minutes of the meeting held on 9.3.2006 the Commissioner of Commercial Taxes wanted compliance reports on disposal of appeals by following the principle of first come, first disposed.
Action: All ADCs.
3) It is desirable that the Additional Commissioner (CT) (Legal) and Joint Commissioner (CT) (Legal) visit the offices of the Appellate Deputy Commissioners every month by rotation so that for every four months the factual position of appeals in each office can be obtained.
Action: Addl. CCT (Legal)
Jt. CCT (Legal)
4) The Commissioner Commercial Taxes directed the ADCs to send special reports whenever serious lapses are noticed in the assessment orders of the Assessing Authorities.
Action: All ADCs.
5)The Commissioner Commercial Taxes felt that more number of appeals are pending mainly in Twin Cities with huge tax effect. In order to facilitate speedy disposal, it is decided to send proposals to entrust the appeal work to two more DCs to the Government initially for a period of two years.
Action: Addl. CCT (Legal)
Jt. CCT (Legal)
6) The feasibility of filing of appeals through "e-seva kendras" and issuing of acknowledgments to the appellants on computer, may be examined.
Action: Jt. CCT (Comp).
7)Appeal orders allowed during the last five years be obtained for analyzing the pattern followed by each Appellate Deputy Commissioner.
Action: Addl. CCT (Legal)
Jt. CCT. (Legal)
8)Transitional relief claims made in appeals are many. The ADCs are requested to furnish a list of cases with details involving remand back to the assessing authority . The Jt. CCT (Legal) to prepare proforma for this and communicate to all the ADCs.
Action: Joint Commissioner(CT) (Legal).
9)A list of all the remanded cases during the last 5 years be furnished urgently with details of cases. Also furnish list of cases involving remand but questioned the consequential orders in second remand of appeal.
Action: All ADCs.
10) There is no uniformity in the orders passed by ADCs in the appeals in respect of common issues. Issue-wise study be made and guidelines formulated.
Action: DC(CT) (Legal)
Jt. CCT (Legal)
11) The ADCs are under instructions to obtain the specific remarks of the assessing authority in all cases and also hear the Assessing Authority. It is expedient to hear the Assessing Authority in cases involving more than Rs. 25 lakhs tax effect in Twin Cities and cases involving more than Rs. 10 lakhs tax effect in respect of mufassil area.
Action: All ADCs.
12)On a request made by all the Appellate Deputy Commissioners the Commissioner Commercial Taxes directed the Addl. Commissioner (CT) (Legal) and Jt. Commissioner (CT) (Legal) to make arrangement for providing printers to all the Appellate Deputy Commissioners.
Action: Addl. CCT (Legal)
Jt. CCT (Legal)
Jt. CCT (Computers).
Finally, the Commissioner Commercial Taxes requested all the Appellate Deputy Commissioners to send action taken report on the minutes of the meeting before 20.7.2006.
Sd/-T.S.APPA RAO
COMMISSIONER(CT)
t.c.f.b.o.
ASSISTANT COMMISSIONER(CT)(LEGAL)