Para 8 - Failure to make true declaration - Delhi Tax Compliance Achievement Scheme, 2013.

1 [ 8. Failure to make true declaration.- (1) Notwithstanding anything contained in clause 5 of the Scheme, where the Commissioner has, for a period beginning from 1st April, 2009, reasons to believe that the declaration was false in material particulars, he may, for reasons to be recorded in writing, serve notice on the declarant in respect of such declaration requiring him to show cause as to why he should not be required to pay the tax dues unpaid or short-paid as per the provisions of the Scheme. (2) If the Commissioner is satisfied, for reasons to be recorded in writing, that the declaration made by the dealer was substantially false, (i) he shall within three months of service of notice under sub-clause (1) make assessment of tax and penalty under section 32 and 33 of the Act , as if that dealer had never made declaration under this Scheme. However, the dealer shall be entitled to the credit of tax paid by him under this Scheme; and (ii) such dealer may be proceeded under sub-section (2) of section 89 of the Act for furnishing of false declaration. (3) No notice shall be issued under sub-clause (1) of this clause after the expiry of one year from the date of declaration.] ------------------------ Notes:- 1. inserted vide Notification No. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/786 Dated the 20.09.201.