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State of Rajasthan - Section

Section 5 in Amnesty Scheme, 2017

5. Procedure for availing benefit.

(1)To avail the benefit under this scheme, the applicant shall generate the application in Form AS-I appended to this scheme upto 30.04.2017 from the official website of the department, and such generated Form AS-I shall be submitted to the assessing authority or authority concerned along with the proof of deposit of tax and other sum, if any, and copy of self authenticated application filed for withdrawal of pending case from the Court or Tax Board or Appellate Authority, as the case may be, if applicable, upto 07.05.2017.
(2)Subject to clause 3, if the outstanding demand involves multiple entries, the applicant may apply to any number of entries as he wants.
(3)Separate entries in Form AS-I shall be made for each outstanding demand, and conditions as mentioned in column number 3 of the above mentioned table, shall separately apply for each entry.
(4)Applicant shall deposit the amount, if required to be deposited under this scheme, separately for each entry and separate challan shall be mentioned in Form AS-I.
(5)Where any demand is outstanding against the dealer and the case has been filed by the department, in such cases, the applicant may opt for this scheme after depositing the amount as mentioned in column number 3 of the table mentioned in clause 4, in such circumstances the applicant is not required to submit any proof of withdrawal of such case and the case shall be withdrawn by the department.
(6)Where the case of prosecution has been filed by the department under clause (d) of sub-section (1) of Section 67 of the Rajasthan Value Added Tax Act, 2003 or similar provisions of the repealed Act and the applicant has deposited the amount as required under this scheme, on being satisfied, the Assessing Authority shall proceed to withdraw the case from the court.
(7)The assessing authority or authority concerned shall on receipt of the application, verify the facts mentioned in the application and on being satisfied shall complete the Form AS-II appended to this scheme. However where any dealer or person, is not required to submit AS-I, Assessing Authority/ Authority concerned shall suo-moto complete the Form AS-II appended to this scheme.
(8)The Assessing Authority shall also reduce the outstanding demand of interest and/or penalty and / or late fee, as the case may be, from Demand and Collection Register.
(9)The assessing authority shall forward the copy of Form AS-II to the Deputy Commissioner (Administration) concerned and he shall also forward the copy of Form AS-II to the Commissioner, in the cases where total amount of waiver is above rupees ten lac.
(10)The assessing authority shall also forward the copy of Form AS-II to the Applicant.