Assessment by Deputy Commercial Tax Officer or Additional Deputy Commercial Tax Officer, Removal of the Total Tax Limit under the Tamil Nadu Value Added Tax Act, 2006
The Commercial Taxes and Registration Department issued G.O. Ms. No. 158, Commercial Taxes and Registration (B1), dated 16 December 2013, to amend Revenue Department Notification S.R.O. No. 2437 of 1962. The amendment replaces item (d) and assigns dealers with annual total turnover not exceeding Rs.75,00,000 to the Deputy Commercial Tax Officer or Additional Deputy Commercial Tax Officer for assessment purposes.
What the notification changes
G.O. Ms. No. 158, Commercial Taxes and Registration (B1), dated 16 December 2013, amends Revenue Department Notification S.R.O. No. 2437 of 1962, which was published in the Fort St. George Gazette on 30 May 1962 and was subsequently amended. The Governor of Tamil Nadu made the amendment using powers under the Tamil Nadu Value Added Tax Act, 2006.
The amendment substitutes item (d) of the earlier notification. The substituted item identifies the dealers who fall within the responsibility of the Deputy Commercial Tax Officer or the Additional Deputy Commercial Tax Officer.
Turnover limit and calculation
Under the substituted item (d):
- The Deputy Commercial Tax Officer or Additional Deputy Commercial Tax Officer covers dealers whose total turnover does not exceed Rs.75,00,000 per annum.
- The Rs.75,00,000 threshold means rupees seventy five lakhs only.
- Total turnover includes exempted items.
- Total turnover also includes turnover under the Central Sales Tax Act, 1956.
The Gazette heading describes the amendment as the removal of the total tax limit for assessment by these officers. The operative replacement printed in the notification uses annual total turnover, including exempted items and Central Sales Tax turnover, as the stated limit.
Who is affected
G.O. Ms. No. 158 directly concerns dealers assessed under the Tamil Nadu Value Added Tax Act, 2006, particularly those whose annual total turnover is at or below Rs.75,00,000 after the specified categories of turnover are included.
Dealers determining whether they fall within this category must count exempted items and turnover under the Central Sales Tax Act, 1956. The notification does not provide a separate method for calculating turnover or describe assessment procedures beyond identifying the relevant officers and turnover category.
Relevance to land and property
G.O. Ms. No. 158 does not state any change to land ownership, registration, planning permission, building approval or land use. Its stated subject is assessment authority under the Tamil Nadu Value Added Tax Act, 2006. A property buyer or owner would therefore need to consider it only if they are also a dealer whose turnover falls within the category described in substituted item (d).
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Which officers assess dealers covered by the amended item (d)?
The Deputy Commercial Tax Officer or the Additional Deputy Commercial Tax Officer covers the dealers described in the substituted item.
What is the annual turnover threshold in the notification?
The threshold is total turnover not exceeding Rs.75,00,000 per annum.
Do exempt sales and Central Sales Tax turnover count towards the threshold?
Yes. Total turnover includes exempted items and turnover under the Central Sales Tax Act, 1956.
Does the notification change any land or property rule?
The notification does not state any change concerning land or property. It amends the category of dealers covered by the Deputy Commercial Tax Officer or Additional Deputy Commercial Tax Officer under the Tamil Nadu Value Added Tax Act, 2006.
