(a)Where the case is not related to avoidance or evasion of tax and the applicant has deposited the whole of the disputed tax or permitted by the Commissioner to deposit the disputed tax in installments and withdraws the case from the concerned Court/forum, the remaining amount of penalty and interest along with interest up to the date, shall be waived. However, if the dealer fails to make payment of any of the installment, the whole of the disputed amount of tax, interest and penalty shall be recoverable immediately.(b)Where the case is related to evasion of tax other than the cases covered under clause (c) below and the dealer/person deposits the whole of the disputed tax along with 25% of the penalty and withdraws the case from the concerned Court/forum the remaining amount of penalty and interest along with interest up to the date, shall be waived. In special circumstances, the Commissioner may grant installments of the amount to be deposited under this clause. However, if the dealer fails to make payment of any of the installments, the whole of the disputed amount of tax, interest and penalty shall be recoverable immediately along with interest thereon.(c)Where the case is related to the goods in transit other than the cases under Section 80 of the Rajasthan Sales Tax Act, 1994, or under Section 78 of the Rajasthan Value Added Tax Act, 2003 and the dealer/person deposits the amount of tax, if any and deposits 50% of penalty amount and withdraws the case from the concerned court/forum, the remaining 50% penalty amount along with interest on the demand up to the date, shall be waived.(d)In all such cases where penalty has been imposed for misuse of any declaration form or for unaccounted goods and if the dealer/person deposits 50% of penalty amount along with tax, if any withdraws the case from the concerned court/forum, the remaining amount of the [penalty] [Order No. F. 12(16) FD/Tax/09, dated 27.11.2009 - Rajasthan Gazette, Extraordinary, Part IV-C(II), dated 17.12.2009, page 281 vide S.O. No. 319. = 2010 RSCS/II/P.144/H. 81] and interest thereon up to the date shall be waived.(e)In all such cases, which are not covered under sub-clauses (a), (b), (c) and (d) and where the dealer/person cleared the [outstanding demand of tax] [Order No. F. 12(16) FD/Tax/09, dated 27.11.2009 - Rajasthan Gazette, Extraordinary, Part IV-C(II), dated 17.12.2009, page 281 vide S.O. No. 319. = 2010 RSCS/II/P.144/H. 81] pending against him and withdraws the case from the concerned Court/forum, the 50% amount of interest and 100% amount of penalty thereon shall be waived.(f)The applicant shall also be entitled to apply under the scheme even if the case of prosecution had been filed by the department. In such a case, where applicant has deposited the whole of amount of tax, the remaining amount of the demand along with interest up to the date shall be waived and the case filed by the department shall be withdrawn.
