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TMI BlogDelhi Tax Compliance Achievement Scheme, 2013 (Amnesty Scheme)X X X X Extracts X X X X X X X X Extracts X X X X ..... ome into force from the date of its publication in the official Gazette. 2. Definitions.- (1) In this Scheme, unless the context otherwise requires, (a) Act(s) means the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) or Central Sales Tax Act, 1956 or the erstwhile Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002) or the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995), whichever is relevant; (b) declarant means any person who makes a declaration under sub-clause (1) of clause 4; (c) designated authority means officer(s) not below the rank of Joint Commissioner as notified by the Commissioner, Value Added Tax for the purposes of this Scheme; (d) tax dues means- (i) tax due or payable by the dealers, registered or required to be registered, under the Act or the Central Sales Tax Act, 1956 for the period beginning from the 1st day of April, 2005 and ending on the 31st day of March, 2013, but not paid or partly paid till the 31st day of August, 2013 and calculated in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall first determine the commodity wise taxable turnover in respect of which declaration is to be made under this Scheme; (ii) He shall then ascertain the rate of tax of that commodity applicable as per Schedules appended to the Act for the period under declaration. (iii) Tax dues shall be calculated by multiplying the rate of tax as per item (ii) above in respect of every class of commodity stated at item (i) above. Explanation.- Where any audit, special audit, survey, or inspection has been initiated or conducted under Chapter X of the Act, but no notice of assessment under section 32 of the Act has been issued, the dealer shall be eligible to make declaration of his tax dues under this Scheme. (2) Tax dues in respect of sub-clause (i) of clause 2(1)(d) by the dealer on whom notice of assessment under section 32 of the Act has been served, shall be calculated by aggregating the amount of tax and interest determined as per Notice of default assessment of tax and interest in Form DVAT-24 less the amount paid by the dealer, voluntarily or pursuant to a court direction, towards the said demand. The penalty in relation to such tax for which a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on that contract. Immunity under this sub clause shall be granted from payment of interest and penalty in relation to such tax to the declarant and his immediate contractor. 4. Procedure for making declaration and payment of tax dues .- (1) Subject to the other provisions of this Scheme, a person may make a declaration of the tax dues to the designated authority on or before the 31st day of January 2014 in Form DSC-1 appended to this notification. (2) The designated authority shall acknowledge the receipt of declaration in Form DSC-2 appended to this notification, within a period of fifteen working days from the date of receipt of the declaration. (3) The declarant shall pay not less than fifty per cent of the tax dues declared under sub-clause (1) along with the declaration and submit proof of such payment to the designated authority. (4) The remaining amount of tax dues or part thereof remaining to be paid after adjusting the payment made under sub-clause (3) shall be paid by the declarant on or before the 21st day of March, 2014. (5) Notwithstanding anything contained in sub-clause (3) and sub-clause (4), any tax which becomes due or payable b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration and non-furnishing of returns in time. Explanation.- For the purpose of this sub-clause, the term declarant shall include- (i) in relation to the declarant being a contractee, who has awarded the works contract under section 36A(1) of the Act , his immediate contractor to whom he has awarded the works contract, to the extent of amount declared by the contractee; and (ii) in relation to the declarant being a contractor, his immediate contractee who has awarded the works contract under section 36A(1) of the Act . Explanation -For removal of doubts, it is hereby declared that, to avoid double taxation, if the contractee has declared tax dues, his immediate contractor will also get immunity to that extent, and vice-versa. (2) Subject to the provisions of clause 8, a declaration made under sub-clause (1) of clause 4 shall become conclusive upon issuance of acknowledgement of discharge under sub-clause (7) of clause 4 and no matter shall be reopened/ reassessed/ reviewed thereafter in any proceedings under this Scheme or under the Act before any authority or court relating to the period covered by such declaration to the extent of tax dues decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) No notice shall be issued under sub-clause (1) of this clause after the expiry of one year from the date of declaration. 9. Removal of doubts.- For the removal of doubts, it is hereby declared that nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant other than the benefit,. concession or immunity granted under clauses 3 and 5 of this scheme. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (H.P. Sharma) Dy. Secretary (Infra) Dated the 20.09.2013 No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/786 Copy forwarded for information to:- 1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (extraordinary) in today s date. 2. The Principal Secretary to the Hon ble Lieutenant Governor, Delhi. 3. The Principal Secretary to the Hon ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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