Summary Scheme for Disposal of Appeals pending under the Delhi Sales Tax Act 1975 - VAT - Delhi - 06 of 2009-10

OFFICE OF THE ADDITIONAL COMMISSIONER (POLICY) DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI No. F.6(71)/P-I/VAT/2009/340-346 Dated : 26.08.2009 CIRCULAR NO. 6 Subject : Summary Scheme for Disposal of Appeals pending under the Delhi Sales Tax Act 1975 It is seen that a large number of appeals under the Delhi Sales Tax Act, 1975 are still pending with the various appellate authorities. In order to liquidate this huge pendency, it has been decided to launch a special drive for summary disposal of these appeals for a limited period starting from 1st September and ending on 15th October 2009. The eligibility criteria and salient features of this scheme are given below: Eligibility Criteria : a) The Scheme shall be applicable only to those pending appeal cases: • where the assessment orders were framed Ex-parte , or • where the dealer could not furnish the Statutory Forms to the Assessing Authority at the time of assessment. b) where 'Stay' conditions have been complied with by the dealer. c) where the amount in dispute under both the Local and Central Acts does not exceed Rs. 2,00,000/- (Two Lacs only). Salient Features: 1. The eligible dealers can apply to the concerned Appellate Authority [Deputy/Joint Commissioner] on a plain paper on the prescribed format, SSDPA-'X' (for 'ex-parte' cases) of SSDPA-'F' (for 'statutory form' cases) as the case may be. 2. The prescribed application form can be obtained from the Reception counter of the Department or the same can be downloaded from the Department's website: www.dvat.gov.in. 3. The Scheme shall be operative only for a limited period with effect from 1 st September 2009 to 15th October 2009. 4. The pending appeal cases shall be disposed of under the Summary Scheme by the Appellate Authorities in less than a month's time without requiring the dealer or his counsel's personal presence. Note: The format of the application forms viz SSDPA-'X' and SSDPA-'F' are given at Annexure 1 2. (K. K. Jindal) Addl. Commissioner (Policy) Copy to : 1. PS to Principal Secretary (Finance), GNCTD. 2. PS to Commissioner (Trade Taxes), GNCTD. 3. All Addl. Commissioners/Jt. Commissioners/Dy. Commissioners. 4. EDP Manager - with the request to upload this Circular along with its annexures on the website of the Department. 5. VATO (Policy). 6. VATO (Law Judicial). 7. PRO with the direction to ensure that a copy of this Circular is sent to all Presidents/Secretaries of Bar Associations as well as Traders' Associations. He shall also ensure that sufficient number of copies of this Circular alongwith its annexures are kept at the 'Reception Counter' of the Department for distributing to the desirous public. (K. K. Jindal) Addl. Commissioner (Policy) 'SSDPA-X' (Application form for availing the Summary Scheme for Disposal of Pending appeals on the grounds of Ex-parte Assessment Order). To The Dy./Joint Commissioner (Zone ….) (The Appellate Authority) Deptt. of Trade and Taxes, Vyapar Bhawan, I. P. Estate, New Delhi - 110002 Sub: Request for Disposal of Appeal under the Summary Scheme for Disposal of Pending Appeals Sir, It is requested to kindly consider my appeal(s) under the Summary 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 Assessment Year Date of Assessment Order Amount in Dispute Local Rs. Central Rs. 5(a) Amount prescribed under 'Stay' Order Local Rs. Central Rs. (b) Stay Order No. Date (c) Whether 'stay' order complied? {(If 'yes' attach photocopy of challan(s)} Yes No 6. Reasons for ex-parte assessment: (Please put a tick mark in the appropriate box) Notice(s) not served Notice(s) sent at the wrong address Change of address Closure of business Reasonable opportunity not given Non-appearance due to 'sufficient cause' (like illness of the appellant/ 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 Summary Scheme. Place : Date : Signature : Name of the Signatory: Status of the Signatory : In relation to the dealer (Prop./Partner/Director/Authorized Signatory) …………………………………… Acknowledgment-cum-Receipt OFFICE OF THE DY./JOINT COMMISSIONER (ZONE ……….) (Appellate Authority) DEPARTMENT OF TRADE AND TAXES, DELHI Received an application in form 'SSDPA-X' for the year…….... alongwith the enclosures as under: 1 ………………………………………….. 2 ………………………………………….. 3 ………………………………………….. 4 ………………………………………….. PA/Reader to Dy./Joint Commissioner (Zone ______) (Appellate Authority) 'SSDPA-F (Application form for availing the Summary Scheme for Disposal of Pending appeals on the grounds of non-production of Statutory Forms at the time of assessment). To The Dy./Joint Commissioner (Zone ….), (Appellate Authority) Deptt. of Trade and Taxes, Vyapar Bhawan, I. P. Estate, New Delhi - 110002 Sub: Request for Disposal of Appeal under the Summary Scheme for Disposal of Pending Appeals 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 Assessment Year Date of Assessment Order Amount in Dispute Local Rs. Central Rs. 5.(a) Amount prescribed under 'Stay' Order Local Rs. Central Rs. (b) Stay Order No. Date (c) Whether 'stay' order complied? {(If 'yes' attach photocopy of challan(s)} Yes No 6. Total amount of the Statutory Forms which could not be produced at the time of assessment Local Rs. Central Rs. 7. Total amount of 'Forms' now available: Local Rs. Central Rs. (Please enclose the details like the type of 'Forms' viz: ST-1/ST-35/ST-49/C/D/F/H/E-I/EII etc; total number of such forms and the amount thereof in each category, alongwith their photocopies) 8. Balance amount of the Statutory Forms, if any, Local Rs. Central Rs. which are still awaited. 9. Amount of Tax involved in the balance 'Forms' Local Rs. Central Rs. Yes No 10. Whether the tax amount mentioned against Col. no. 9 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): * 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 * Though the 'Forms' had been received from the purchasing dealers before the date of assessment but the same had got misplaced somewhere 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 Summary Scheme. Place : Date : Signature : Name of the Signatory: Status of the Signatory : In relation to the dealer (Prop./Partner/Director/Authorized Signatory) ……………………………………… Acknowledgment-cum-Receipt OFFICE OF THE DY./JOINT COMMISSIONER, ZONE- (Appellate Authority) DEPARTMENT OF TRADE AND TAXES, DELHI Received an application in form 'SSDPA-F' for the year……….. alongwith the enclosures as under: 1 ………………………………………….. 2 ………………………………………….. 3 ………………………………………….. 4 ………………………………………….. PA/Reader to Dy./Joint Commissioner (Zone)