THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body NotificationNo. No.20/ST-1/Haryana Ordinance No.1/2017. Dated 22nd June, 2017

Whereas, it is expedient for the recovery of outstanding dues under the Haryana Settlement of Outstanding Dues Ordinance, 2017 now, therefore, in exercise of the powers conferred by section 3 of the Haryana Settlement of Outstanding Dues Ordinance, 2017, (Haryana Ordinance No.1 of 2017) the Governor of Haryana hereby a Scheme namely the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2017, for the period upto the 31st March, 2017, subject to the following conditions and restrictions, namely:-

1. Short title

(1) This Scheme may be called The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2017.

2. Definitions

(1) For the purposes of this Scheme.-

(a) "Person" means a person or any entity who is liable to pay outstanding dues whether registered or not under the relevant Act; and

(b) "Form" means Form appended to this Scheme.

(2) Words and expressions not defined under this Scheme shall have the same meaning as assigned to them under the relevant Act.

3 Scope of the Scheme

(1) The Scheme shall apply to the following relevant Acts :-

(I) The Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) (Repealed)

(II) The Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003)

(III) The Central Sales Tax Act, 1956 (Central Act 74 of 1956)

(IV) The Haryana Local Area Development Tax Act, 2000 (Haryana Act 13 of 2000) (Repealed)

(V) The Haryana Tax on Entry of Goods in to Local Areas Act, 2008 (Haryana Act 8 of 2008) (under itigation)

(VI) The Haryana Tax on Luxuries Act, 2007 (Haryana Act 23 of 2007)

(VII) The Punjab Entertainment Duty Act, 1955 (Punjab Act 16 of 1955).

(2) A person may opt for the Scheme in any of the relevant Act(s) for any period covered by the Scheme.

(3) A person shall make separate application in Form OTS-1 for settlement of outstanding dues, under each Act for which he intends to opt for the Scheme.

4. Settlement of outstanding dues.

(1) A person opting for the settlement of outstanding dues under this Scheme shall have to pay, in lieu of outstanding dues, by way of settlement, an amount depending upon the category of outstanding dues as mentioned hereunder:-

Serial Number	Category of outstanding dues	Settlement Amount to be paid in lieu of outstanding dues	Extent of waiver
1	2	3	4
1	Tax	Full amount of tax levied or leviable for the period upto 31 March, 2017 under the Acts covered under the Scheme will be paid	No waiver
2	Interest	10% of the amount of interest levied or leviable for the period upto 31 March, 2017 under the Acts covered under the Scheme, will be paid	90% waiver of amount of interest.
3	Penalty	(a) 50% of the penalty amount levied for offences of suppression of tax or attempt to evade tax under the relevant Acts.	(a) 50% of the penalty amount.
3	Penalty	(b) 25% of the penalty amount for other offences under the relevant Acts.	(b) 75% of the penalty amount.

(2) On payment of settlement amount as per clause (1) the interest payable for the period from the 1st April, 2017 to the date of payment of settlement amount on outstanding dues covered under the Scheme shall also stands waived.

(3) The settlement amount payable under the Scheme for a relevant Act shall be deposited under the Treasury Head of such relevant Act.

5. Form of the application.

A person opting for the Scheme shall apply to the Assessing Authority on or before 28 June, 2017 in Form OTS-1 alongwith the proof of full payment of settlement amount payable as per column 3 of table provided in clause 4 of the Scheme.

6. Examination of Form.

(1) A committee consisting of two senior most Excise and Taxation Officers (other than the assessing

authority concerned) and the Assessing Authority concerned, posted in the district shall examine Form OTS-1 within forty five days of the receipt of such Form and make report to the concerned Deputy Excise and Taxation Commissioner (ST) .

(2) The Deputy Excise and Taxation Commissioner (ST), where he has reasons to believe that the information provided by the person in Form OTS-1 is incomplete or incorrect in material particulars, he may, for reasons to be recorded in writing, serve a deficiency notice upon the person directing him to show cause as to why his application should not be rejected or as to why he should not be required to pay the amount payable that remains unpaid or short paid as per provisions of this Scheme.

(3) The Deputy Excise and Taxation Commissioner (ST) after considering the reply to the showcause, shall pass an order of settlement or order of rejection, within a period of ninety days of the receipt of report from the committee. In case the Form is rejected, the amount paid by the person alongwith the Form shall be adjusted against his liabilities under the Act and shall not be refunded.

(4) The Excise and Taxation Commissioner may extend time period mentioned in clauses (1) and (3) above in exceptional cases, by upto thirty days.

7. Abatement of pending cases.

The order of settlement passed by the Deputy Excise and Taxation Commissioner (ST) shall be deemed as full and final settlement of dues relating to which the Scheme is opted. All the proceedings pending before any court or authority related to the outstanding dues covered under the Scheme shall be deemed to have been abated. All the pending proceedings before any court or statutory authority shall be kept in abeyance till the order of settlement or rejection is passed:

Provided that the time period lost on account of proceedings under this Scheme shall be excluded in computing the period of limitation specified under the relevant Act, to finalize the proceedings kept in abeyance under this Scheme.

8. Removal of doubts.

(1) Nothing contained in this Scheme shall be construed as conferring any benefit, concession or

immunity on the person other than the benefit, concession or immunity granted under this Scheme.

(2) In case of any ambiguity or dispute arising out of this Scheme, the decision of the Excise and Taxation Commissioner, Haryana thereon shall be final.

Form- OTS-1

APPLICATION FORM FOR OPTING THE HARYANA SETTLEMENT SCHEME FOR RECOVERY OF OUTSTANDING DUES, 2017

(see clause 5)

Serial Number

Name of the Person

PAN

Mobile

E-mail id

SCO/Booth/Shop/Building/Flat/Floor No.

Sector/Area

City/T own/Village

Post Office

District

Pin Code

State

Name of the relevant Act for which this application is submitted.

Registration No. under the relevant Act (if registered) (Please mention 'unregistered' if not registered)

Details of outstanding dues assessed/quantified for which scheme is opted

Serial Number	Financial year to which outstanding dues relate	Order No... Date vide which outstanding dues were created *	Name and designation of the authority who created outstanding dues	Tax outstanding as on date of option of the scheme	Total Interest outstanding as on date of option of the scheme upto 31st March, 2017	Total Penalty amount outstanding as on date of option of the scheme (as per totals of column 3 (a) and column 4 (a) of serial No.3 of the table in clause 4(1)	Total Penalty amount outstanding as on date of option of the scheme (as per totals of column 3 (b) and column 4 (b) of serial No.3 of the table in clause 4(1)	Total (5+6+7+8)
1	2	3	4	5	6	7	8	9
1
2
3
4
Total

Note:- *Please enclose copy of order for each financial year. Also submit proof of deposit of difference amount, if the outstanding dues (tax or interest or penalty) as per order in column 3 are more than the tax, interest or penalty reflected in column 5, 6, 7 and 8.

Details of outstanding dues unassessed/unquantified for which scheme is opted

Serial Number	Financial year to which outstanding dues relate	Amount of tax self assessed or quantified. *	Amount of interest self calculated upto the period 31st March, 2017 as per provisions of the relevant Act. **	Total (3+4)
1	2	3	4	5
1
2
3
4
Total

Note:- Please attach copy of self assessment / quantification of tax. *Please attach copy of self calculation of interest.

6	Grand Total (Totals of form's serial No. 4 and 5)	Tax	Interest	Penalty 3(a)	Penalty 3(b)	Total (1+2+3+4)
6	Grand Total (Totals of form's serial No. 4 and 5)	1	2	3	4	5
7	Settlement amount payable.
	(1) 100% of tax in column 1 of serial No.6	Rs.
	(2) 10% of interest in column 2 of serial No.6	Rs.
	(3) 50% of penalty in column 3 of serial No.6	Rs.
	(4) 25% of penalty in column 4 of serial No.6	Rs
	Total	Rs
8	Details of payment of settlement amount with TR/T.V. no. and Date (Please attach proof of payment)		Serial Number	Amount (in Rs.)	TR/TV No.	Date


			Total
	Note:- All the documents attached with this application must be signed by the applicant applying for the Scheme. Seal/stamp of the person be also affixed thereon.

9. Declaration:

I ................................. (give full name) son/daughter of ....................................... (give name of the father), resident of ( give complete residential address), hereby declare in the capacity of (proprietor/partner/managing director/duly authorized signatory) of M/s.............................. (give full name of the business entity/dealer), having its business address at (give complete address of the dealer) that the contents contained hereinabove are true and correct and that nothing has been concealed therein. The Haryana Settlement Scheme for recovery of outstanding dues, 2017 has been opted after fully understanding the terms and conditions.

	Signature
	(Name of the applicant)
	Also affix Seal/ stamp of the dealer
Place
Date:

SANJEEV KAUSHAL

Additional Chief Secretary to Government,

Haryana, Excise and Taxation Department