Maharashtra Value Added Tax Rules, 2005 FORMS
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FORM 310

(See Rule 31)

Appeal against an order of assessment, interest, penalty or fine under section 26 of the Mharashtra Value Added Tax Act, 2002

I, the undersigned hereby file appeal against the Order, the details are as follows:

1. Name of the dealer

2. Registration Certificate Number under M. V. A. T. Act, 2002

3. Registration Certificate Number under CST Act. 1956

4. Address of the place of business

5. Date of the Order which appeal is filed

6. Date of receipt of the Order

7. Name and designation of the Officer who has passed the Order

8. Period of the Order

From

9. For the period from ..............to .............................. the appellant has been assessed to tax, interest, penalty or fine under the Maharashtra Value Added Tax Act, 2002 and the details of amount in dispute against which this appeal has been preferred is as follows :-

Particulars (1)	As assessed (2)	As admitted by the appellant (3)	As disputed by the appellant (4)
Net Tax
Interest u/s 30 (1)
Interest u/s 30 (2)
Interest u/s 30 (3)
Interest u/s 30 (4)
Penalty u/s
Penalty u/s
Amount forfeited u/s
Fine
Total

10 (a) (i) the order appealed against has resulted in demand of........

(ii) The appellant in this appeal seeks refund of........

Quantum of relief sought (i + ii)....................

(b) (i) The Order appealed against has resulted in refund of......

(ii) The appellant in this appeal seeks a total refund of..........

Quantum of relief sought (ii - i)............................

(ii) The appellant in this appeal admits demand of ...........

Quantum of relief sought (i-ii)............................

Rs________________

Liability due to non-submission of certificates and declarations.

Rs.

1. The turnover of sales as shown in column 3 of the table above was the whole turnover of the appellant during the period. The appellant had no other turnover either subject to tax or otherwise, during the said period.

2. The notice of demand is attached hereto.

3. A certified copy of the order appealed against is attached.

4. The appellant has paid the tax assessed including any amount forfeited and penalty or interest or fine imposed under the order appealed against as shown below.

Paid before assessment

Paid after assessment

Paid after first appeal, if any

Balance dues, if any at the time of filling first/ second appeal

Chalan No.	Date	Amount (Rs.)

5. The appellant's first appeal against the order passed by______________________________________

has been rejected / dismissed / partly allowed by______________________________________________

6. Enter here the grounds relied on for the purpose of this appeal):-

7. The appellant, therefore prays:-

that he may be assessed accordingly or that he may be declared not to be chargeable under the said Act or that the assessment may be cancelled and / or remanded.

That the order(s) of the _______________________

levying interest of Rs.__________under section 30 or

imposing the penalty of Rs._______under section_______and of Rs._________under section_______ that the Order of the ________________forfeiting Rs.________________under section__________ or that the order of the__________mposing a fine of Rs________under section ______________may be set aside.

The appellant _________________________________named above does hereby declare that what is stated herein is true to the best of my knowledge and belief.

Place ___________________	Signature _____________________________
Dated ___________________	(To be signed by the appellant or by the person duly authorised in writing in this behalf by the appellant)

Note:

(1) If this is a second appeal against an order in appeal the figures in column 2 of the table below paragraph 1 should be the figures, if any, arrived at by the first appellate authority.

(2) The amount in dispute means the difference between the amount of tax or penalty or interest, if any, of sum forfeited, demanded and the amount admitted by the dealer to be payable.

(3) Quantum of relief sought means

(a) The aggregate of the amount of tax or penalty or interest or fine, if any, or sum forfeited, demanded and the amount claimed by the appellant to be refundable or

(b) The difference between the amount of refund claimed by the appellant and the amount of refund granted in the order against which appeal is filed.

(c) The difference of the amount of tax or penalty or interest, if any or sum forfeited, demanded and amount accepted by the appellant to be payable.

NOTE: - *Strike off whichever is not required.