Penalty u/s 29(8)

This query is : Resolved

Hirachand Chheda (Querist)
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21 December 2009 Dear all,

I have received notice of demand of Rs. 5000/- for not filing of returns for the period 01.07.2009-30.09.2009. But i have filed the returns already on monthly basis in time. But the Ld. Sales tax officer has charged penalty u/s 29(8). So I request you to kindly tell the remedy for this.
For Maharashtra Value Added Tax

CA Deepak P. Agrawal

CA Deepak P. Agrawal (Expert)
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30 December 2009 29(8) Where, any person or dealer has failed to file within The prescribed time, a return for any period as provided in Section 20 , the Commissioner shall impose on him, a sum of Rupees five thousand by way of penalty . Such penalty shall be without prejudice to any other penalty which may be imposed under this Act."

Also u/s.85(2)(b2) no appeal shall lie against penalty order u/s.29(8). i.e. penalty under 29(3) is non appealable.

In your case when return is filled on monthly basis you can reply in writing to concerned STO and produce a copy of acknowledgement.

Secondly as far as correct periodicty is concerned you need to check revised list of periodicity of returns dt.14/12/09 on MVAT Site. If your periodicity is wrong then take shelter of Circular 34 T Dt.2/12/09 and file revised return as per correct periodicty before 31/01/10.

Regards