Section 27A in The Himachal Pradesh Value Added Tax Act, 2005
27A. [ Special provision for settlement of pendency and arrears. [New section 27-A shall be inserted by the Act No. 10 of 2016 vide notification No. L.L.R.-D(6)-6/2016-LEG. Dated 26-05-2016 published in R.H.P. on 28-05-2016.]
- Notwithstanding anything contained in this Act, if the Government considers it necessary and expedient in public interest so to do, it may in respect of a dealer who for reasons beyond his control could not submit the statutory forms required for assessment, for assessment cases up to a financial year, it may notify a Settlement Scheme for such cases for a particular period and allow partial waiver of the tax amount and complete or partial waiver of the interest and penalty amount for non-submission of such statutory forms.]
