THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION S.O.47. No. F.12(59)FD/Tax/2014-25 Dated 14th July, 2014

In exercise of 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 waives the amount of interest, payable by any dealer, leviable on account.-

(i) of delay in payment of demand created due to non-furnishing of Declaration Forms pertaining to years up to 2009-10, or

(ii) of delay in payment of purchase tax on marble, subject to the following conditions; namely:-

1. that such dealer shall deposit full amount of outstanding demand other than the interest levied on account of non-furnishing of declaration forms or nonpayment of purchase tax on marble, as the case may be, up to 31.01.2015;

2. that such dealer after depositing the amount as mentioned in condition 1 above shall submit an application for each year separately in Form AS-1 appended to this notification, along with the details of deposit, to the assessing authority or any officer authorized by the Commissioner, in this behalf;

3. that the assessing authority or the officer authorized, shall on receipt of the application, verify the fact that the outstanding demand other than the interest levied on account of non-furnishing of declaration forms or non-payment of purchase tax on marble, as the case may be, has been deposited by the dealer, and he shall on being satisfied, inform to the Commissioner and the dealer in writing with regard to the waiver of such demand of interest and proceed to reduce the demand from the demand and collection register; and

4. that the amount of interest, if deposited, shall not be refunded.

FORM AS-1

PART A

[To be filled by the dealer/ person]

A. Registration No. (TIN)

B. Name and address of the dealer/ person

C. Name of Circle/ward

D. Assessment Year

E. Date of Assessment Order

F. Details of Outstanding Demand

S. No		On account of non furnishing of Declaration Forms				On account of nonpayment/ delayed payment of Purchase Tax on Marble				G. total
S. No		Tax	Interest	Others	Total	Tax	Interest	Others	Total	G. total
		1	2	3	4	5	6	7	8	=4+8
1	Outstanding Demand, as on 14.07.2014
2	Amount Deposited after 14.07.2014
3	Balance Outstanding Demand (= 1-2)

G. Details of amount deposited after 14.07.2014 :

Amount Deposited	Date of Deposit

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

	Signature of the applicant
Date:	Name:
Place:	Status

PART-B

[To be filled by Assessing Authority]

A. Registration No. (TIN)

B. Name and address of the dealer/ person

C. Name of Circle/ward

D. Assessment Year

E. Date of Assessment Order

F. Balance Outstanding Demand of Interest:

G. Details of amount liable to deposit:

Amount Deposited	Date of Deposit	RCR No.

H. Verification:

I have verified the claim and deposition of amount submitted by the dealer. As the dealer has complied with the conditions of the Notification No. FD/Tax/ Dated the balance outstanding demand of interest on account (i) of delay in payment of demand created due to non-furnishing of Declaration Forms pertaining to years up to 2009-10 / (ii) of delay in payment of purchase tax on marble is reduced from the Demand and Collection Register.

Date:	Signature
Place:	Designation

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government