Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Rajasthan - Section

Section 4 in Amnesty Scheme, 2017

4. Benefits under the scheme.

- The demand of interest, penalty and late fee shall be waived to the extent as mentioned m column number 4 of the table given below on fulfillment of conditions as mentioned in column number 3, for the category of demand as mentioned in column number 2 of the said table:
Sr. No. Category of Demand created upto 31.12.2016 Conditions Extent ofWaiver of Interest, Penalty and LateFee
1 Demand pertaining the years upto 2005-06 (i) The applicanthas deposited the whole amount of tax (as per Demand andCollection Register) upto 30.04.2017; and(ii) The applicant has submitted an applicationfor withdrawal of case, if any pending before any Court or TaxBoard or Appellate Authority, as the case may be, upto30.04.2017. Full amount of interest, penalty and late feealong with interest accrued upto the date of order under thescheme.
2 Demand pertaining toyear from 2006-07 to 2010-11 and does not relate to:(i) evasion oravoidance of Tax; or(ii) misuse ofdeclaration form(s)/certificate(s); or(iii) unaccountedgoods; or(iv) Goods/ vehicle in transit. (i) The applicanthas deposited the whole amount of tax along with ten percent ofthe outstanding interest amount (as per Demand and CollectionRegister) upto 30.04.2017; and(ii) The applicant has submitted an applicationfor withdrawal of case, if any pending before any Court or TaxBoard or Appellate Authority, as the case may be, upto30.04.2017. Remaining amount ofinterest, penalty and late fee along with interest accrued uptothe date of order under the scheme.Remaining amount of interest, penalty and latefee along with interest accrued upto the date of order under thescheme.
3 Demand pertaining toyear from 2006-07 to 2010-11 and relates to:(i) evasion oravoidance of Tax; or(ii) misuse ofdeclaration for m (s)/Cer tificate (s); or(iii) Unaccountedgoods; or(iv) Goods/vehicle in transit. (i) The applicanthas deposited the whole amount of tax, along with ten percentoutstanding interest amount and twenty percent of the outstandingpenalty amount (as per Demand and Collection Register) upto30.04.2017; and(ii) The applicant has submitted an applicationfor withdrawal of case, if any pending before any Court or TaxBoard or Appellate Authority, as the case may be, upto30.04.2017. Remaining amount of interest, penalty and latefee along with interest accrued upto the date of order under thescheme.
4 Demand pertaining toyear 2011-12 and years thereafter and does not relate to:(i) evasion oravoidance of Tax; or(ii) misuse ofdeclaration form(s)/Certificate(s); or(iii) unaccountedgoods; or(iv) Goods/ vehicle in transit. (i) The applicanthas deposited the whole amount of tax, along with twenty percentof the outstanding interest amount (as per Demand and CollectionRegister) upto 30.04.2017; and(ii) The applicant has submitted an applicationfor withdrawal of case, if any pending before any Court or TaxBoard or Appellate Authority, as the case may be, upto30.04.2017. Remaining amount of interest, penalty and latefee along with interest accrued upto the date of order under thescheme.
5 Demand pertaining toyear 2011-12 and years thereafter and relates to:(i) evasion oravoidance of Tax; or(ii)misuse ofdeclaration form (s)/Certificate (s); or(iii)unaccountedgoods; or(iv)Goods Vehicle in transit (i) The applicanthas deposited the whole amount of tax, along with twenty percentof the outstanding interest amount along with twenty five percentof the outstanding penalty amount (as per Demand and CollectionRegister) upto 30.04.2017; and(ii) The applicant has submitted an applicationfor withdrawal of case, if any pending before any Court or TaxBoard or Appellate Authority, as the case may be, upto30.04.2017. Remaining amount of interest, penalty and latefee along with interest accrued upto the date of order under thescheme.
Explanation. - (1) Where any amount has been deposited prior to issuance of this scheme against the demand after its creation and an application under this scheme is being submitted for the balance outstanding demand, the amount already deposited, if not specifically mentioned in the challan, shall be adjusted firstly against the liability of tax, then it shall be adjusted against the liability of interest, penalty and late fee, respectively. However, if any amount has been deposited in compliance of any court order, it shall be adjusted accordingly.
(2)Where the demand comprises entirely of interest and/or penalty and/or late fee, in such cases, the amount of tax shall be deemed to have been deposited.
(3)Where any application for rectification related to the demand, for which the dealer or person intends to opt under this scheme is pending before the assessing authority or authority concerned, then on intimation in writing from such dealer, he shall dispose it within seven days of such intimation or upto 30th April, 2017, whichever is earlier.
(4)For category of demand at serial number 1, where the dealer or person is not required to deposit any amount of tax, in such cases, he is not required to submit AS-I.