THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No. F12 (16)/FD/TAX/2009-65 Dated 2nd December, 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 notifies the following New Amnesty Scheme-2016 (hereinafter referred to as "the scheme"), for waiver of interest, penalty and late fee, namely:-

1. Short title and operative period.-

(1) This scheme may be called the New Amnesty Scheme-2016.

(2) This scheme shall come into force with immediate effect and shall remain in force upto 15.02.2017.

2. Definitions.-

(1) In this scheme, unless the subject or context otherwise requires,-

(i) "Applicant" means a dealer or person, opting for the scheme by submitting an application to the assessing authority; and

(ii) "Department" means the Commercial Taxes Department, Rajasthan.

(2) The words and expressions used in this scheme but not defined shall have the same meaning as assigned to them in the Act under which the demand of tax, interest, penalty and late fee has been created.

3. Applicability of the scheme.-

(1) The scheme shall be applicable to the dealer or person against whom total outstanding demand has been created upto 31st July, 2016 under the following Act, is less than rupees twenty five crore:-

(i) The Rajasthan Sales Tax Act, 1954;

(ii) The Rajasthan Sales Tax Act, 1994;

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

(iv) The Central Sales Tax Act, 1956.

(2) Subject to sub-clause (1), the scheme shall also apply to the cases,-

(i) where the dealer or person has been permitted to pay the demand in installments and all the installments which have become due at the time of filing of the application under the scheme have been deposited by such dealer or person; and

(ii) 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under clause (d) of sub-section (1) of section 67 of the Rajasthan Value Added Tax Act, 2003 or similar provisions of repealed Act.

4. Benefits under the scheme.-

The amount of interest, penalty and late fee shall be waived to the extent as mentioned in 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:

Table

S. No.	Category of Demand	Conditions	Extent of Waiver of Late Fee, Penalty and Interest
1	2	3	4
1	Demand created on or before 31.03.2013 and does not relate to,- (i) evasion or avoidance of tax; (ii) misuse of declaration form or certificate; (iii) unaccounted goods; or (iv) goods or vehicle in transit.	(i) The applicant has deposited the whole amount of tax, (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Amount of late fee, penalty and interest along with interest accrued upto the date of order under the scheme.
2	Demand created on or before 31.03.2013 and relate to,- (i) evasion or avoidance of tax; (ii) misuse of declaration form or certificate; (iii) unaccounted goods; or (iv) goods or vehicle in transit.	(i) The applicant has deposited the whole amount of tax, along with twenty five percent of the outstanding penalty amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of penalty and the amount of late fee and interest along with interest accrued upto the date of order under the scheme
3	Demand comprises entirely of interest and created on or before 31.03.2013	(i) The applicant has deposited ten percent of the outstanding interest amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of interest along with interest accrued upto the date of order under the scheme
4	Demand comprises entirely of late fee and created on or before 31.03.2013	(i) The applicant has deposited ten percent of the outstanding late fee amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of late fee along with interest accrued upto the date of order under the scheme
5	Demand created after 31.03.2013 but on or before 31.07.2016 and does not relate to,- (i) evasion or avoidance of tax; (ii) misuse of declaration form or certificate; (iii) unaccounted goods; or (iv) goods or vehicle in transit.	(i) The applicant has deposited the whole amount of tax, along with twenty percent of the outstanding interest amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the or proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority- In case the demand is under dispute.	Amount of late fee, penalty and remaining amount of interest along with interest accrued upto the date of order under the scheme.
6	Demand created after 31.03.2013 but on or before 31.07.2016 and relate to,- (i) evasion or avoidance of tax; (ii) misuse of declaration form or certificate; (iii) unaccounted goods; or (iv) goods or vehicle in transit.	(i) The applicant has deposited the whole amount of tax, along with twenty five percent of the outstanding penalty amount and twenty percent of the outstanding interest amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of penalty and the amount of late fee and interest along with interest accrued upto the date of order under the scheme.
7	Demand comprises entirely of interest and created after 31.03.2013 but on or before 31.07.2016	(i) The applicant has deposited twenty percent of the outstanding interest amount (as per Demand and Collection Register) on the date of filing of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of interest along with interest accrued upto the date of order under the scheme.
8	Demand comprises entirely of late fee and created after 31.03.2013 but on or before 31.07.2016	(i) The applicant has deposited twenty percent of the outstanding late fee amount (as per Demand and Collection Register) on the date of application; and (ii) The applicant submits the proof of withdrawal of case from the concern Court, Tax Board, Appellate Authority, in case the demand is under dispute.	Remaining amount of late fee along with interest accrued filing of upto the date of order under the scheme.

Explanation: (1) Where any amount has been deposited prior to issuance of this scheme against the demand after its creation and an application under the scheme is being submitted for the balance outstanding demand, the amount already deposited shall be adjusted firstly against the liability of tax, then against the liability of interest and late fee and balance, if any, shall be against the penalty imposed; and

(2) Where any demand for which an application in Form AS-I is submitted under the scheme and any application for rectification related to the demand for which the applicant has furnished an application under this scheme shall be disposed off by the assessing authority within seven days of the submission of Form AS-I or upto 15.02.2017, whichever is earlier

5. Procedure for availing benefit.-

(1) To avail the benefit under the scheme, the applicant shall submit an application in Form AS-I appended to this scheme to the assessing authority or authority concerned along with detail of deposit of tax and/or late fee and/or penalty and/or interest, as the case may be, and proof of withdrawal of case from the, concerned Court, Tax Board, or Appellate Authority, if applicable, upto 15.02.2017.

(2) Subject to sub-clause (1) of 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) Where the case has been filed by the applicant, he shall submit the certified copy of application for withdrawal case.

(5) Where the case have been filed by the Department and the applicant opts for this scheme after depositing the amount as mentioned in column number 3 of the above-mentioned table the Department shall withdraw such case, in such circumstances the applicant is not required to submit any proof of withdrawal of case.

(6) Where the case of prosecution has been filed by the Department under clause (d) of subsection (1) of section 67 of the Rajasthan Value Added Tax Act, 2003 similar provisions of 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.

(8) The Assessing Authority shall also reduce the outstanding demand of penalty and / or late fee and/or interest, 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 Rs. ten lacs.

(10) The assessing authority shall also forward the copy of Form AS-II to the Applicant.

FORM AS-1

[To be filled by the dealer/ person]

1	Name and address of the Applicant:
2	Name of Circle / Ward :
3	Registration No. / TIN (if any):
4	E-mail address, if any:
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

To be filled in case outstanding demand is under dispute.

6	Date of filing of case :
7	Name of the Court / Forum in which case is pending:
8	Nature of case : Appeal / Revision / Writ Petition / Special Appeals/Prosecution under section 67( 1 )(d) of RVAT Act / Others
9	Present status of the case and the issues involved:
10	Status of the applicant: Appellant / Respondent:
11	Proof of withdrawal of case (in case, the applicant is appellant):
12	Mention the serial number of table of clause 4 regarding the category of demand:

S. No.

Year

Date of order

Category of demand [Tick appropriate box]

13. Details of deposit of the amount

S. No.	Year	Amount Deposited (Rs.)	Date of Deposit	GRN/CIN

The above information is true and correct to the best of my knowledge.

Date:	Signature of the Applicant
Place:	Name:
	Status

FORM AS-II

[To be filled by Assessing Authority/Concern Authority]

(i)	Name of Circle / Ward:
(ii)	Authority whose order is under litigation :
(iii)	In case of litigation, Date of withdrawal of case:
(iv)	In case of prosecution filed by the Department against the applicant: Number and date of sanction of prosecution and application of withdrawal of sanction thereof from the DC (Adm.) concerned shall be enclosed.
(v)	Details of the disputed demand outstanding as on the date of submission of the application

S. No.	Year	Date of order	Amount Involved				Name of the Act in which the demand has been created
S. No.	Year	Date of order	Tax	Penalty	Interest	Total	Name of the Act in which the demand has been created
1
2

(vi)	Amount of Interest on outstanding demand up to the date of submission of application: Rs....................................
(vii)	Verification of the amount deposited:

S. No.	Year	Date of order	Amount deposited				Date of deposit	Name of the Act
S. No.	Year	Date of order	Tax	Penalty	Interest	Total	Date of deposit	Name of the Act
1
2

Verification

I have examined the application submitted by the applicant and do verify that the applicant has complied with the conditions of the Notification No. F.12(16)FD/Tax/2009-65 Dated 02.12.2016, therefore, the balance outstanding demand of late fee, penalty and interest as mentioned in the following table, has been reduced from demand and collection register:-

S. No.

Year

Date of order

Amount outstanding as per DCR

Amount Deposited

Detail of late fee, penalty and interest as per DCR

Amount waved

Late fee

Penalty

Interest

Late fee

Penalty

Interest

Accrued Interest up to the date of order under the Scheme

Total

	Signature of the Assessing Authority / concerned Authority
Date:	Name:
Place:	Designation

By Order of the Governor,

(Shankarlal Kunawat)

Joint Secretary to the Government