Sri Suresh Chanda, I.A.S., Commissioner of Commercial Taxes, A.P., Hyderabad

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CIRCULAR

Sub: APVAT Act, 2005 – Inspection of business premises such as manufacturing units, godowns, branches etc.–Powers of inspection - Clarification issued - Reg.

Ref:   1. e- Mail from the DC (CT), Nellore Dt.01/08/2011.

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Several Deputy Commissioners (CT) in the State have been seeking clarifications on the question, whether they can authorize the Officers of their Division to inspect the business premises, such as Godowns, Branches etc., which are located in their areas, but dealer is registered in other division.

It is clarified that in terms of Section 43 of the APVAT Act read with Section 3-A of the APVAT Act and Rule 59 of the APVAT Rules, the Deputy Commissioner (CT) can authorize the Officers of their Division to inspect any business premises located within their territorial jurisdiction.  However, he cannot authorize any of his Officers to take up the assessment of such dealers, if they are registered in other divisions. In such cases, the inspecting officer may send the incriminating material, if any, to the Deputy Commissioner (CT) of the Division concerned, in which such dealer is registered, for further necessary action. 

The receipt of the circular may be acknowledged at the earliest.

Sd/- Suresh Chanda

Commissioner of Commercial Taxes