Regarding waiving off of penalty under the Amnesty Scheme.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t has been noticed that penalty imposed u/s 86(15) is not waived of in case of some dealers who have opted Amnesty Scheme. Penalty u/s 86(15) is imposed for preparation of records and accounts in a manner that is false, misleading or deceptive. In some cases, maintenance of books of accounts may have resulted into creation of tax deficiency for which assessment u/s 32 may have been framed for tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 Dated:11/09/2014 Copy for information to: * All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02. * The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. * The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi. * .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X