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CITIZENS' CHARTER 2002-2003 AIMS AND OBJECTS This Charter is an expression of commitment of the Commercial Taxes Department to the following aims and objects:- ¨ Effective implementation of the Acts, Rules and other relevant procedures. ¨ Maximisation of revenue collection and thereby contribute to the efforts of the Government to implement the various welfare and development programmes. ¨ Providing quality service to dealers and assessees as well as to trade and industry. MEANS To achieve the above aims, the Department shall strive to adopt the following means :- ¨ Transparency in administration. ¨ Promptness and efficiency. ¨ Courtesy and understanding. ¨ Integrity and judiciousness. ¨ Accountability and credibility. EXPECTATIONS The success of the Department's functioning and administration depends on co-operation from the client public. The Department therefore expects the following from the dealers:- ¨ Promptness in registration and renewal of registration. ¨ Correctness in the maintenance and submission of accounts. ¨ Promptness in filing of returns by availing the concessions extended by the Government. ¨ Promptness in payment of taxes. ¨ Overall compliance of the laws. In pursuance of the above means and expectations, THE DEPARTMENT SHALL ENDEAVOUR TO ¨ acknowledge declarations, intimations, applications, returns and all communications on the spot and in any case, within 7 days of their receipt. ¨ respond to all communications within 30 working days of their receipt. ¨ give interim reply to the applicant in case of unavoidable delay in decision making. ¨ refund amounts due within 90 days of receiving a valid claim. ¨ release the detained consignments immediately where the representation for the same is correct and complete. ¨ check the accounts produced for final assessment promptly. THE DEPARTMENT SHALL FURTHER STRIVE TO ENSURE THE FOLLOWING ¨ All officers who deal with dealers will carry an Identity Card. ¨ Information disclosed, both personal and business, will be kept in strict confidence. ¨ If consignments have to be detained, it will be done only after explaining the reasons for the same (Full opportunity will be provided before passing any final order). ¨ Business premises will be inspected only with authorisation letter from the competent authority. ¨ Full information will be provided to those who seek information about appeal procedures and the authorities with whom appeals can be filed. ¨ Consultations will be held with the Associations of Trade, Industry and consumers while reviewing the policies and procedures. ¨ The Joint Commissioner (Public Relations) in the Office of the Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-5 will be accessible and will provide the required information and procedural details promptly. ¨ Timely publicity of all changes in the law or procedures will be done. TOWARDS PROVIDING QUALITY SERVICE ¨ Dealers are entitled to get the Certificate of Registration within 30 days from the date of filing of application. ¨ The Certificate of Registration issued is valid for the financial year and is renewable every year or once in five years, as the case may be. ¨ The Traders Welfare Board has been constituted with a view to extend financial assistance to the members and their family for medical treatment, education purposes, etc. ¨ General information regarding the Commercial Taxes Department, the procedure for registration and tax payment and current tax rates of commodities are available in the website www.tnsalestax.com . ¨ On application, under section 28-A of the Tamil Nadu General Sales Tax Act, 1959, Commissioner of Commercial Taxes will provide / issue clarifications on tax rates within least time possible. If due to unavoidable reasons, this process takes more time, the Commissioner of Commercial Taxes will send an interim reply. ¨ For complaints and grievances, the dealers and members of the Public can address the Tax Grievances Cell, headed by the Joint Commissioner (Administration), Office of the Special Commissioner & Commissioner of Commercial Taxes, Chepauk, Chennai-5. CONCLUSION The department will discriminate between compliant and non-compliant dealers. The former will be encouraged while effective action will be taken against the latter. It is hoped that through mutual co-operation, the Department and the client public will be able to contribute to the development of the State. Se.Ma. VELUSAMY, Minister for Industries and Commercial Taxes. |
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