Instructions dated 31-5-2012 of ETC to conduct surveys

Adding to the misries of dealers in Punab, ETC has issued following direction on 31-05-2012 to its subordinates :

-          Surveys be got conducted

-          Scrutiny and assessment of all the returns

-          Authenticate all the bill books of dealers

-          Especially terrorise the dealers dealing in goods fetching rate of 12.5%

-          Visit the shops on regular basis

-          Note down numbers of running bills

-          Check customers for issue of invoice by dealers

-          All the dealers to be visited  in next two months.

The above directions issued by learned ETC are non judicious, suppressive and in complete contravention of Punjab Vat as under :

1. Section 29 of the Punjab Vat Act 2005 does not mandate assessment of all the returns and requires assessment on certain serious  grounds only.
2. Self assessment structure of Vat law over entire country which is in alignment with whiter paper issued by the Government is not in connosance with directions of ETC
3. Under S.46 permission of ETC /AETC required specifically in each case to conduct inspection of any place. By issuing general orders regarding inspections to which the provisions of Code of Criminal Procedures 1973 applies, ETC has contravened the letter and spirit of Punjab Vat law.

The ETC is generalizing the powers vested with officers

which are required to be used sparingly and selectively. The vesting of unbridled powers with officers shall lead to chaos and unrest amongst dealers and already burgeoning corruption will scale new heights. Conducting unauthorized and illegal surveys at dealers premises is a serious issue and tantamounts to obilterating constitutional rights of dealers to conduct the business. Further what powers are conferred on the officers of the department to check the bags and purse of customers who have gathered only to purchase retail goods. Never ever we have witnessed such unmindful directions being issued by the department