F.N9.1-s (21)-TAX/2000/P-1/ og 2 ~?5 _ '?>o 1 GOVERNMENT OF TRIPURA OFFICE OF THE COMMISSIONER OF TAXES & EXCISE PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA. Dated, Agartala, \?November, 201 1. MEMORANDUM Sub:- Guidelines for issuing of Form XXV to registered Transporters f Couriers and determination of Security & Additional ·security deposit.
1. In exerc ise of the powers con ferred by Ru le l 2 (4) of the Tr ipura VaJue Added Tax Rules, 2005, henceforth the Security or Additional Security to be furnished by the registered dealers and the registered Transporters I Couriers is fixed as follows : For new registration of Transporters/ Couriers: Amount of Security Classes of Transporters Money to be depos ited in each case (Figures in Rs. Lakh)
(a) Tra nsporters Other than Couriers 12.0
(b) Branch Office of Transporters Other
12.0 than Couriers
(c) Couriers 3 .6
(d) Couriers (PMRY beneficiaries) 0 .6
2. (a) In case, any registered Trans porter (other than Courier) wants to obtain Form XXV m ore tha n Lhe qu antu m of form lixed a s per Sl. No. 4 (a) below; he shall deposit an additional security money of Rs 5 (Rupees live) Lakh s only for increasing t he q uota of forms by additional 10 (ten) sets.
(b) In case , any registered Courier other than PMRY benef1cianes wants to obtain Form XXV more than the quantum of form fixed as per Sl. No. 4 (b) below; he shaJI deposit an additional security money of Page 1 of 4 ' • Rs. 2.0 (two) Lakhs only for increasing the quota of forms by additional 5 (five) sets.
(c) In case, any registered Courier (PMRY beneficiaries) wants to obtain Form XXV more than the quantum of form fixed as per Sl. No. 4 (b) bclmv; he shall deposit an additional security money of Rs. 10,0001- (Rs. ten thousand) only for increasing the quota of forms by addi tional 5 (five) sets.
3. All Security and Additional Security money shall be' deposited through Treasury Challan in VAT Form XVIII (Challan for Payment) only.
4. Henccforlh all the Superintendents of Taxes of the charge offices shall follow the guidelines given below for issuing 'fl'orm XXV' to the registered Transporters I Couriers:
(a) Every registered transporter is being fixed a quota of maximum 40 (forty) sets of Form XXV which can remain unutilized wit·h them at any point of time. On receipt of an application, the Superintendents of Taxes of charge of/ices shall issue the No. of Form XXV equal to the quantum of utilization of forms furnished by registered Transporters with his application.
(b ) in case of registered beneficiaries) this quota shall be Couriers and Couriers (PMRY 15 (fifteen) sets of Form XXV. On receipt of an application, the Superintendents of Taxes of charge offices shall issue the No. of Form XXV equal to the quantum of utilization of forms furnished by registered Transporters with his application.
(c) The issuance of Form XXV to registered Transporters I Couriers as above shall not require the a pproval o f the Commissioner of Taxes. But in case of any registered Transporters I Couriers who did not obtain Form XXV within the period of 6 (six) months continuously, then approval of the Commissioner of Taxes is mandatory for issue of fresh Form XXV to such Transporters I Couriers.
(d) F'or any cx1 raordi nary case, if number of forms to be issued is more than the quota prescribed, then prior approval of the Commissioner of Taxes shall be obtained. Puge 2 of 4
(e) The application for issue of Form XXV should be disposed of.by the Superintendents of Taxes within 2 (two) working days from the date of receipt of application (including the day of submitting application).
(f) Normally registered Transporters I Couriers shall not be denied for issue of Form XXV as per the limit prescribed, except in cases such as,-
(i) Demand raised bul not paid wilhin the time allowed. At the same time no stay order has been granted in the Higher J1'on.tm.
(ii) Transporters I Couriers who are repeatedly failing to appear for hearing even after receipt of notices etc.
(iii) Any other valid reasons. In such cases, the facts should be immediately brought to the knowledge of the Commissioner of Taxes. ILLUSTRATION FOR ISSUING FORM XXV In case of Transporters other than Couriers every Transporte1· has been ftxed a quota of 40 (forty) sets of Form XXV. In other words a Transporter can have maximum of 40 (forty) set of unutilized form s at any point of time. (!) Quota fixed for a Transporter : 40 sets of Form XXV. Say, on date of application a Transporter Furnished No. ofutilized forms : 24 No. of Unutilized forms in hand : 16 Fresh No. of Forms to be issued : (40- 16) : 24 Similar procedure to be followed for Couriers.
5. The instructions issued vide Sl. No. 1, 2 & 3 regarding Security and AC\ditional Security deposit are in part ial modification of the Page 3 of 4 - ' . Memorandum issued vide No. F.i-11 (11) I TAX I 2003 I 5237-256 dated 3rd April, 2006 and F. 1-11 {II) I TAX I 2003 I 12229-48 dated 17'h August, 2007. The aforesaid instructions should be followed strictly and any deviation in this regards will be viewed seriously against the officer/ staff concerned. The instructions shall come into force w.e.f. the date of issue of the Memorandum. Copy to: Commissioner of Taxes Government of Tripura The Superintendent of Taxes, Charge- 1/ II/ lll / IV I vI Vi/ VHI Vlll, Agartalal Bishalgarh/ Udaipur I Be Ionia/ Teliamura/ Ainbassa/ Dhrmanagar I Kailasahar. Copy also forwarded to:
1. The Commissioner & Sccreta1y, Finance Department for kmd information.
2. The Director, {I &. C) Department for kind information.
3. The Deputy Commissioner of Taxes, CRB Checkpost/ Agartala.
4. The Assistant Commissioner of Taxes, Agartala.
5. All Superintendents of Taxes, 0/o the Commissioner of Taxes, Agartala.
6. The Superintendent of Taxes, Vigilance Cell, Agartala
7. The Superintendent ofTaxcs, Churaibari Checkpost
8. The P.R.O., Agartala.
9. The Statistical Section. J-0.
11. NIC, Agartala for uploading the Memo in the website. Guard file. {Brijesl..i>;Jffiiev:y- Commissioner of Taxes Government of Tripura. Page 4 of4 \ \