THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. S.O.269 F. 12(11)FD/Tax/2016-200 Dated 8th March, 2016

In exercise of the powers conferred by section 51A of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in this department' notification number F.12(16)FD/Tax/2009-116 dated, 21.01.2016, namely:-

AMENDMENT

In the said notification,-

(i) in sub-clause (2) of clause 1, for the existing expression "15th March, 2016" the expression "31st March, 2016" shall be substituted;

(ii) the existing sub-clause (1) of clause 3 shall be substituted by the following, namely:-

"(1) The Scheme shall be applicable to the dealer or person against whom total outstanding demand created upto 30th June 2015 under the following Acts is less than rupees Fifteen crore,:

(i) The Rajasthan Sales Tax Act, 1954;

(ii) The Rajasthan Sales Tax Act, 1994;

(iii) The Rajasthan Value Added Tax Act, 2003;

(iv) The Central Sales Tax Act, 1956; and

(v) The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988."

(iii) the existing serial number 3 and entries thereto of table of clause 4 shall be substituted by the following, namely:-

Outstanding Demand of penalty or interest or both on the date of issuance of this notification and created on or before 31.03.2010 and does not relate to ,-

(i) evasion or avoidance of Tax; or

(ii) misuse of declaration form(s)/ Certificate(s); or

(iii) unaccounted goods; or

(iv) Goods/vehicle in transit.

(i) The applicant has deposited 10% of the outstanding amount of penalty and interest (as per Demand and Collection Register) on the date of filing of application.

(ii) The applicant submits the proof of withdrawal of case from the concerned Court, Tax Board, Appellate Authority, in case the demand is under dispute, if applicable.

Remaining amount of penalty and interest along with interest accrued up to the date of order under the Scheme

(iv) the existing serial number 6 and entries thereto of table of clause 4 shall be substituted by the following, namely:-

Outstanding Demand of penalty or interest or both on the date of issuance of this notification and created after 31.03.2010 but on or before 30.06.2015 and does not relate to,-

(i) evasion or avoidance of Tax; or

(ii) misuse of declaration form(s)/Certificate(s); or

(iii) unaccounted goods; or

(iv) Goods/ vehicle in transit.

(i) The applicant has deposited 20% of the outstanding amount of penalty and interest (as per Demand and Collection Register) on the date of filing of application.

(ii) The applicant submits the proof of withdrawal of case from the concerned Court, Tax Board, Appellate Authority, in case the demand is under dispute, if applicable.

Remaining amount of penalty and interest along with interest accrued up to the date of order under the Scheme.

(v) the existing clause (2) of the explanation shall be substituted by the following, namely:-

"(2) Where any demand for which an application in Form AS-I is submitted under the scheme and any application for rectification related to such demand is pending before the assessing authority, then the application for rectification shall be disposed of within seven days of submission of AS-I or upto 31st March, 2016, whichever is earlier."

(vi) In the sub-clause (1) of clause 5, for the existing expression "15.03.2016", the expression "31.03.2016" shall be substituted;

(vii) in Form AS-I, the existing serial number 5 and entries thereto shall be substituted by the following, namely:-

"5. Details of amount involved

S. No.	Year	Date of order	Amount Involved (Rs.)					Name of the Act in which the demand has been created as per clause 3
S. No.	Year	Date of order	Tax	Penalty	Interest	Other sum, if any	Total
1
2

(viii) in Form AS-II, after the existing serial number (i) and before the serial number (ii), the following new serial number (ia), (ib) and (ic) shall be inserted, namely:-

"(ia) Name of the applicant:

(ib) Address of the applicant:

(ic) TIN, if any:"

By order of the Governor,

(Dr. Devraj)

Joint Secretary to Government