Scheme for summary disposal of pending appeal cases. - VAT - Delhi - 04/2007

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER, VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI CIRCULAR NO. 4 OF 2007-08 dated 17-07-2007 Sub : Scheme for summary disposal of pending appeal cases. It has been decided to introduce a scheme during the period 15/07/2007 to 30/09/2007 for summary disposal of those pending appeal cases where ex-parte assessment orders were framed or where the dealers did not furnish Statutory Forms before the Assessing Authority at the time of assessment and the aggrieved dealers filed appeals. The scheme shall be named as ' Special Drive for Disposal of Pending Appeals (15.07.2007 to 30.09.2007)' . The eligible dealers desirous of availing the said scheme may apply in the prescribed format along with the requisite enclosures before the concerned Appellate Authorities. The other salient features of the scheme and requisite formats of the application(s) to be made by the Appellant Dealers before the concerned Appellate Authorities are detailed in Annexure-I of this Circular. On receipt of the applications, the Appellate Authorities shall pass the remand orders within a period of 7 working days for re-framing the assessment orders by the concerned Assessing Authorities. This issues with prior approval of the Commissioner, Value Added Tax. Sd/- (G.D. GROVER) Value Added Tax Officer (Policy) No.F.7(115)/P-I/VAT/07/207-215 Dated : 05.07.2007 Copy forwarded for information and necessary action to :- 1. PS to CST 2.All Additional Commissioners/Joint Commissioners/Deputy Commmissioners 3. DC (FM) with the request to print out the set of instant scheme in 6000 for their supply to all Zonal Heads + PRO. 4. DC (PR) for giving wide publicity. 5. The Secretary to the Finance Minister, Delhi. 6. All VATOs/AVATOs 7. System Analyst EDP with the request to place a copy of the circular alongwith its enclosures on web site of the department for wider circulation. 8. President, Sales Tax Bar Association. 9. Guard file. Sd/- (G.D. GROVER) Value Added Tax Officer (Policy)ANNEXURE-I GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI OFFICE OF THE COMMISSIONER, VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI Special Drive for disposal of pending appeals (15.07.2007 to 30.09.2007) 1. Eligibility criteria: The scheme is available to those Appellant Dealers wherein the appeal has been filed against an Ex-parte Assessment Order or on the ground that some Statutory Forms could not be furnished by the appellant dealer before the Assessing Authority at the time of assessment and the stay condition as prescribed by the Appellate Authority has been complied with by the Appellant dealer. 2. The eligible dealers desirous of availing the above scheme may apply to the concerned Additional Commissioner/Joint commissioner/Deputy Commissioner i.e. the Appellate Authority on a plain paper as per the prescribed format ('SDPA-X' or 'SDPA-F', as the case may be). The application form duly filled in and complete in all respects along with the requisite enclosures may be delivered in the office of the concerned Appellate Authority who, shall issue an acknowledgment receipt and thereafter issue the 'Appellate/Remand' Order within a period of 7 working days. Copy of the order can also be collected by the dealer or his authorized representative after 7 days of making the application from the concerned Appellate Authority. 3. The scheme shall be operative for a limited period from 15.07.2007 to 30/09/2007 only and thereafter no such application in this regard shall be entertained and the pending appeal cases shall be disposed of by the concerned the Appellate Authority in the normal course. 4. Prescribed application form can be obtained from the Reception Counter of the Deptt. of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi or the same can be downloaded from the Department's websitehttp://www.dvat.gov.in . 'SDPA-X' (An appellant dealer desirous of availing the Scheme for Summary Disposal of Pending appeals may file an application on a plain paper in the format given below, wherein the appeal has been filed against on Ex-parte Assessment Order). To The Dy./Joint/Addl.Commissioner (Zone....), The Appellate Authority Deptt. of Trade and Taxes, Vyapar Bhawan, New Delhi-10002 Sub: Request for Disposal of Appeal under the Scheme "Special Drive for Disposal of Pending Appeals (15.07.2007 to 30.09.2007)" Sir, It is requested to kindly consider my appeal(s) under the above scheme for which the requisite particulars are given below:- 1. Name of the dealer - M/s____________________________ 2. Ward No. - _______________________________ 3. Address for communication - _______________________________ 4. Appeal particulars ------Year-------Amount in dispute under each of the Acts. Local Rs ---------- Central Rs. 5.(a) Amount prescribed u/s 43(5) of DST Act,1975 Local Rs. ------------ Central Rs. as a pre-condition for entertainment of appeal (b) Order No. Date (c) Please attach photocopy of challans indicating deposit of the prescribed stay amount. 6. Reasons for ex-parte assessment: (Please put a tick mark in the appropriate box) i) Notice(s) not served. ii) Notice(s) sent at the wrong address iii) Change of address iv) Closure of business v) Reasonable opportunity not given vi) Non-appearance due to 'sufficient cause' (like illness of the appllant/counsel, marriage/death of a relative or being out of station due to some other work etc.) I hereby state and declare on solemn affirmation that the particulars given above and the enclosures thereof are true and correct to the best of my knowledge belief and my appeal case is covered under the said Scheme. Place: Signature : Date : Name of the Signatory: Status of the Signatory : in relation to the dealer (Prop./Partner/Director/Authorized Signatory or Attorney Holder like-Advocate/CA/Actt.) Acknowledgment-cum-Receipt OFFICE OF THE DY./JOINT COMMISSIONER (ZONE.......) DEPARTMENT OF TRADE AND TAXES, DELHI (Appellate Authority) Received an application in form 'SDPA-X' for the year...........alongwith the enclosures as under: 1.............................................. 2.............................................. 3.............................................. 4............................................. PA/Reader to Dy./Joint/Addl. Commissioner(Zone) (Appellate Authority) Dated : 'SDPA-F' (An appellant dealer desirous of availing the Scheme for Summary Disposal of Pending appeals may file an application on a plain paper in the format given below, wherein the main ground of appeal is non-production of Statutory Forms at the time of assessment) To The Dy./Joint/Addl. Commissioner (Zone....), Appellate Authority Deptt. of Trade and Taxes, Vyapar Bhawan, New Delhi-10002 Sub: Request for Disposal of Appeal under the Scheme "Special Drive for Disposal of Pending Appeals (15.07.2007 to 30.09.2007)" Sir, It is requested to kindly consider my appeal(s) under the above scheme for which the requisite particulars are given below:- 1. Name of the dealer - M/s____________________________ 2.Ward No. - _______________________________ 3. Address for communication - _______________________________ 4. Appeal particulars Year Amount in dispute under each of the Acts. Local Rs. Central Rs. 5.(a) Amount prescribed u/s 43(5) of DST Act,1975 Local Rs. ------------ Central Rs. as a pre-condition for entertainment of appeal (b) Order No. Date (c) Please attach photocopy of challans indicating deposit of the prescribed stay amount. 6. Total amount of the Statutory Forms which Local Rs.----------- Central Rs. could not be produced at the time of assessment. 7.Total amount of the 'Forms' now available: Local Rs. ---------------- Central Rs. (Please enclose the details like the type of 'Forms' viz: ST-I, ST-35/ST-49/C/D/F/E-I/E-II etc; total number of such forms and the amount thereof in each category, along with their photocopies) 8. Balance amount of the Statutory Forms, Local Rs. ------------- Central Rs. if any, which are still awaited. 9. Amount of Tax involved in the balance 'Forms' Local Rs. -------------- Central Rs. 10. Whether the tax amount mentioned against Col. no. 9 Yes No above has been deposited or not. (if yes please enclose copies of the challans) 11. Reasons for non-production of Statutory Forms at the time of assessment (Please put a tick mark in the appropriate box): <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /> Reasonable opportunity to produce the Forms was not given by the assessing authority. Forms' not received from the purchasing dealers uptill the last date fixed for hearing of the case.