In exercise of the powers conferred by section 51A and 51B 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 "Amnesty Scheme for goods not subsumed in GST", hereinafter referred to as the scheme, for rebate of tax and waiver of interest, penalty and late fee, namely:-

1. Short title and operative period.-

(1) This scheme may be called the Amnesty Scheme for goods not subsumed in GST.

(2 ) This scheme shall come into force with immediate effect and shall remain in force upto 31.12.2022.

2. Application.- This scheme shall be applicable to all dealers or persons having outstanding demands or disputed amounts created upto 30.09.2022 under any Act, pertaining to the goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution.

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

(a) "Act" means any of the following Acts:-

(i) The Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954);

(ii) The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);

(iii) The Central Sales Tax Act, 1956 (Central Act No. 74 of 1956); and

(iv) The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);

(b) "Applicant" means any dealer or person who conveys his willingness for availing benefit under this scheme;

(c) "Assessing Authority" means any officer or authority appointed under the Act;

(d) "Dealer" means any dealer as defined under the Act;

(e) "Declaration Form" means the statutory form or certificate prescribed under the Act for sale or purchase of goods at concessional rate of tax or exemption from tax;

(f) "Department" means the Commercial Taxes Department, Rajasthan;

(g) "Difference Tax" means difference between full rate of tax applicable in the State under the Act and concessional rate or exemption which is applicable on submission of declaration form;

(h) "Disputed Amount", means any tax, interest, fee or penalty against which an appeal, revision, Writ Petition or Special Leave Petition is pending or contemplated including that pertaining to cases which have been remanded by any authority;

(i) "Final amount" means the amount of outstanding demand or disputed amount which the assessing authority determines after adjustment/rectification /reassessment etc., if any;

(j) "Installment" means payment of outstanding demand or disputed amount in parts and at regular intervals;

(k) "Outstanding Demand" means any demand pertaining to the Act, which is pending in the Demand and Collection Register;

(l) "Phase" means the period for payment of the amount required as per column number 3 of Table-A, as mentioned in the following Table:-

Table

; and Table

(m) "Tax" shall include the composition amount or lump sum in lieu of tax and exemption fee.

(2) The words and expressions used in this scheme but not defined shall have the same meaning as assigned to them in the Act to which the outstanding demand or disputed amount pertains.

4. Benefits under this scheme.-

The rebate of tax and waiver of interest, penalty or fee shall be to the extent as mentioned in column number 4 of the Table-A given below on fulfillment of conditions as mentioned in column number 3, for the category of outstanding demand or disputed amount as mentioned in column number 2 of the said table and the conditions mentioned in clause 5 of this scheme:-

Table-A

For Rebate of Tax and/or Waiver of Interest, Penalty and Late Fee

Explanation:

(1)(a) In cases other than those covered under sub-clause (b) below, where any dealer conveys his willingness for availing benefit of this scheme during the period of Phase-I, II or III, as the case may be and deposits the required amount within ten days from the day on which the assessing authority conveys the final amount required to be paid under this scheme or before the last date of the respective Phase, whichever is later, he shall be eligible for the benefits available in the Phase in which he had conveyed his willingness under this scheme. In case, the dealer fails to deposit the final amount in the time specified above, then he shall be eligible for the benefit under the phase in which he deposits the amount required to be deposited as per the respective Phase and in case of continuance of default beyond the operative period of this scheme, he shall not be eligible for any benefit under this scheme.

Provided that applicants who have submitted willingness upto 31.12.2022 shall be eligible for choosing option as per clause 19 of the procedure as notified by Commissioner, Commercial Taxes vide notification No.F. 16(752) VAT / Tax /CCT/ 2022-23 / Part-I / 1329 dated 09.03.2022 upto 31.01.2023 and all other conditions of the Scheme and the said notification shall duly be applicable.

(b) Notwithstanding anything contained in sub-clause (a) above, the dealer may opt to make the payment required to be made under Table-A in equal monthly installments as under:

The time period for making the payment in installments shall start with the acceptance of final amount and to avail the benefit of the Phase in which willingness under this scheme had been submitted, the applicant shall be required to deposit the first installment within ten days from the day on which the assessing authority conveys the final amount required to be paid under this scheme. Payment of subsequent installments shall become due after every thirty days of making payment of first installment. In case, the applicant who has opted for making payment in installments, fails to pay the required installments in the stipulated time, he shall not be eligible for any benefit under this scheme. However, the Commissioner may, if he is satisfied that the applicant was prevented by sufficient cause from paying the required installments in the stipulated time, he may condone such delay and may allow the applicant to avail the benefits under this scheme.

(2) Where any amount has been deposited prior to issuance of this scheme against the demand after its creation, including the amount deposited for filing of an appeal, and if option is being submitted for the balance outstanding demand/disputed amount, the amount already deposited, if not adjusted in the Demand and Collection Register (DCR) prior to the issuance of this scheme and if not specifically mentioned in the challan, shall be adjusted firstly against the liability of tax, then it shall be adjusted against the liability of interest, penalty and late fee, respectively. However, if any amount has been deposited in compliance of any court order, it shall be adjusted accordingly. The benefits of this scheme shall be available only for the balance of outstanding demand/disputed amount as per the provisions of this scheme.

(3) For category of outstanding demand or disputed amount where the dealer or person is not required to deposit any amount as per Table-A above, in such cases, he may convey the same to the Assessing Authority. In cases where no intimation is received from the dealer or person, the assessing authority may proceed to dispose the case at his own level.

(4) Where the outstanding demand or disputed amount has already been deposited and demand for interest pertaining to the same is leviable but not levied, in such cases the interest payable along with the interest accrued upto the date of order under this scheme shall be waived to the extent as per Table-A above.

(5) Where any application for adjustment/rectification/reassessment etc. related to the demand, for which the dealer or person intends to opt under this scheme is pending before the assessing authority concerned, then on intimation in writing from such dealer or person, he shall dispose it on priority basis.

(6) In cases pertaining to disputed amount for which the demand is not outstanding in the Demand and Collection Register (DCR), the amount of tax, interest, late fee and/or penalty shall be deemed to be as per the original assessment/reassessment order. In such cases, the assessing authority concerned shall submit an application for withdrawal of the case pending before any Court or Tax Board or Appellate Authority, as the case may be, after deposit of prescribed amount as per Table-A above, within the stipulated time.

5. Conditions.-

The benefits of this scheme shall be available on the fulfillment of the following conditions, namely:-

(i) The applicant has deposited the amount required as per column number 3 of the Table-A above within the operative period of this scheme or as per Explanation (1) to clause 4 above, as the case may be;

(ii) The applicant has submitted an undertaking for withdrawal of case, if any, pending before any Court or Tax Board or Appellate Authority, as the case may be, within the operative period of this scheme; and

(iii) No refund shall be allowed due to rebate of tax and/or waiver under this scheme.

6. Procedure for availing benefit.-

(1) To avail the benefit under this scheme, the applicant shall electronically convey his willingness on the Commercial Taxes Department's website www.rajtax.gov.in regarding the same to the concerned Assessing Authority.

(2) Separate intimation of willingness shall be conveyed for outstanding demands/ disputed amount under separate Acts as well as before separate Assessing Authorities.

(3) In case of any dealer or person opting for benefits under this scheme, the Assessing Authority shall electronically convey the details of pending demand(s) and disputed amount against the dealer or person along with the payment to be made in pursuance of this scheme and consequent benefits to be accrued.

(4) The detailed procedure, clarification and order for removal of difficulties, if any, for availing benefit under this scheme shall be as notified by the Commissioner, Commercial Taxes Department, Rajasthan.

(5) In case of any dispute regarding the categorization of outstanding demand or disputed amount under serial number 1 to 5 of Table-A, the decision of Commissioner, Commercial Taxes shall be final.

By order of the Governor,

(Tina Dabi)

Joint Secretary to the Government