GOVERNMENT OF JAMMU AND KASHMIR

DEPARTMENT OF COMMERCIAL TAXES

EXCISE & TAXATION COMPLEX,

RAIL HEAD COMPLEX, JAMMU

Subject: Guidelines for implementation of Amnesty scheme under Notification SRO 30 dated 01.02.2017.

For the implementation of the amnesty scheme declared by the Government vide Notification SRO 30 dated 01.02.2017, the following guidelines are issued:

1. Submission of declarations / Documents/ proof of payment.

The dealers desirous of availing amnesty are required to file the prescribed declarations (forming annexure(s) to these guidelines) alongwith relevant documents and the proof of payment of 1/6th of the total amount of the assessed/re-assessed/admitted tax in the offices of the jurisdictional Assessing Authorities, within the time prescribed in Notification SRO 30 dated 01.02.2017. The Assessing Authorities will issue proper receipts of the declarations/ documents filed with them after diarizing the same.

2. Furnishing information upon request.

The assessing Authorities will make available to the dealers who may approach them, the information about the arrears as per the records, on priority. In the event of any inconvenience in this regard, the dealers can approach the concerned Additional Commissioner Commercial Taxes (Administration).

3. Preliminary scrutiny.

The declaration along with documents received by the Assessing Authorities shall be subject to preliminary scrutiny at the time of receipt and deficiencies noticed prima facie shall be brought to the notice of the concerned dealers advising them to rectify the same so as to ensure that the cases are complete in all respects.

4. Detailed Scrutiny.

After the expiry of prescribed period within which the declaration along with the prescribed documents and the proof of payment of first installment is to be furnished, the Assessing Authorities shall scrutinize the declaration/ documents furnished by the dealers with in a period of two months. Any deficiencies/imperfections noticed in the declaration/documents shall be brought to the notice of the dealers asking them to rectify the same within a period of 15 Days.

5. Summary Rejection

Such of the dealers who fail to rectify the deficiencies conveyed to them or explanation offered by them being not satisfactory, shall be informed in writing about the rejection of their cases giving reasons in writing for doing so.

6. Redressal of Grievances.

Any dealer, feeling aggrieved by such rejection, will have an opportunity of presenting his case before the concerned Additional Commissioner Commercial Taxes (Administration). The representation to this effect shall be made before the concerned Additional Commissioner Commercial Taxes (Administration) within a period of 15 days from the date of receipt of communication regarding rejection. The concerned Additional Commissioner Commercial Taxes (Administration) shall examine the case and pass an appropriate order within a period of 15 days from the date of receipt of representation in his office and the order passed by the Additional Commissioner concerned shall be final and binding on the applicant dealer.

7. Dealers qualifying for amnesty

Such of the dealers whose cases are found in order or who rectify/explain the deficiencies, pointed out to them, to the satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the condition that they shall strictly adhere to the schedule for payment of installments.

8. Monitoring

The entire process of verification and the consequential acceptance/rejection of cases will be monitored by the concerned Additional Commissioner (Administration) for which they will conduct periodical inspections of registers and relevant papers maintained in the Circles. Monthly reports of such inspections shall be submitted to the Commissioner Commercial Taxes.

9. Final Disposal

After the receipt of last installment the concerned Assessing Authorities shall in respect of those cases, as may be found in order, so far as timely deposit of all the 6 installments is concerned, shall pass an order waiving off the outstanding interest and penalty for the period in question. Such orders shall be passed within a period of three months after the closure of the scheme. A copy of the order shall be furnished to the concerned dealer free of charge.

10. Dealers who have already paid principal amount.

Such of the dealers who have already deposited the principal amount of admitted tax or the assessed tax, as the case may be, and only interest and penalty either in part or in full are outstanding against them would file an application before the concerned Assessing Authority giving details of payments made on account of principal amount and the interest and penalty outstanding for the said period. The Assessing Authority shall pass an order waiving off the interest and penalty after fulfilling all conditionalities spelled in SRO 30 dated: 01.02.2017 in such cases, within a period of 60 days from the date of filing of such application. A copy of such order shall be furnished to the concerned dealer free of charge.

Provided that in respect of the dealers including non-traceable / non existing dealers where the Assessing Authority is satisfied that the principal amount stands liquidated and only interest and penalty are outstanding and no legal proceeding on the subject is pending in any competent legal forum, the Assessing Authority may suomoto pass an order waiving off the interest and penalty in such cases, within a period of 3 months from the closure of this scheme and submit a list of such dealers alongwith details of interest and penalty waived off, to the concerned Additional Commissioner Commercial Taxes (Administration).

(P.I. KHATEEB) IAS

Commissioner Commercial Taxes, J&K

SELF ASSESSMENT DECLARATION

(In terms of para 2(i) of SRO 30 Dated 01.02.2017

I hereby declare that the details given in column .............. And................... Are true and correct to the best of my knowledge and belief and no legal proceeding on the subject is pending before any competent legal forum.

** Following enclosures in respect of dealers including return non-filers who have not filed the documents before 03.02.2017.

1. Purchase statements (s) for the year (s) [VAT-48/48i/48S/48iS/48L/48C]

(Please fill the accounting Year/Years in the boxes)

2. Sale Statement (s) for the year(s)[ VAT-49/49i/49E/ 49S/49iS/49L]

(Please fill the accounting year/Years in the boxes)

3. Trading Account/Manufacturing Account/Balance Sheet for the Year(s)

(Please fill the accounting year/Years in the boxes)

4. Returns/ Revised Returns for the accounting year (s)

(Please fill the accounting year/Years in the boxes)

*More columns for the accounting years can be added.

** the filling of documents is obligatory and failure to do so shall entail disqualification under the scheme.

DECLARATION

In terms of para (ii) of SRO 30 dated : 01.02.2017.

I hereby declare that the details given in column .............. And .............. above are as per the demand notices issued/details conveyed to me by the assessing Authority. I further declare that no legal proceeding on the subject is pending before any competent legal forum.

* More columns for the accounting year(s) can be added.