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TMI BlogINDIRECT TAX DISPUTE RESOLUTION SCHEME. 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... 366;त F. No. S/20--230/AG/2016 -17 Date: 09.08.2016 Public Notice No. 21/2016-17 SUBJECT: INDIRECT TAX DISPUTE RESOLUTION SCHEME. 2016. Consequent to the enactment of The Indirect Tax Dispute Resolution Scheme in Chapter XI (Section 212 to 218), the Directorate General of Legal Affairs, Central Board of Excise and Customs, New Delhi vide letter F. No. 1080/06/DLA/DRS/2016/951 dated 02.06.2016 has issued instruction regarding the Indirect Tax Dispute Resolution Scheme, 2016 as under:- 1. Chapter XI of the Finance Act, 2016 (28 of 2016) comprising of section 212 to 218, is in respect of the Indirect Tax Dispute Resolution Scheme, 2016. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (1) of section 214; (e) designated authority means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme; (f) impugned order means any order which is under challenge before the Commissioner (Appeals); (g) indirect tax dispute means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day Of March, 2016; (h) prescribed means prescribed by rules made under this Scheme; (i) tax includes duty or tax levied under the Act. (2) Words and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (b) prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) impugned order is in respect of any offence punishable under the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985 or the Prevention of Corruption Act, 1988; or (e) any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974. Immunity from other proceedings under Act 216. (1) Notwithstanding anything contained in any provision of the Act, upon the passing Of on order under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following matters, namely:- (a) the form and the manner in which a declaration may be made under sub-section (I) of section 214; (b) the form and the manner of acknowledging the declaration under sub-section (2) of section 214; (c) the form and the manner of issuing an order of discharge under sub- section (4) of section 214; (d) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules. (3) Every rule mode under this Scheme shall be laid, as soon as may be after it is made, before each House Of Parliament, while it is in session, for a total period Of thirty days which may be comprised in one session or in two or mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE(NT) dated 31.05.2016. These rules provide for the forms to be used for making the scheme operational. Following forms have been prescribed by the said rules:- (a) Form I has been prescribed for making declaration under the scheme. (b) Form 2 is the form in which the designated authority shall give the acknowledgement about the receipt of declaration by him. Once such an acknowledgement has been given by the designated authority, the proceedings before the Commissioner (appeals) shall remain suspended for sixty days, and the Commissioner will not proceed any further with the appeal till expiry of said sixty days. (c) Form 3, is the form to be filed by the declarant giving the details of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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