Regarding waiving off of penalty under the Amnesty Scheme

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002
No.F.3(399)/Policy/VAT/2014/PF/357-364 Dated: 11/09/2014
CIRCULAR
NO. 12 of 2014-15
Sub:
Regarding waiving off of penalty under the Amnesty Scheme.

It has
been noticed that penalty imposed u/s 86(15) is not waived of in case of some
dealers who have opted Amnesty Scheme. Penalty u/s 86(15) is imposed for
preparation of records and accounts in a manner that is false, misleading or
deceptive. In some cases, maintenance of books of accounts may have resulted
into creation of tax deficiency for which assessment u/s 32 may
have
been framed for tax and interest besides making penalty assessment u/s 33for
the above said violation. If such dealers have opted the Amnesty Scheme, then
penalty should be waived off on payment of tax, interest stated in notice of assessment
issued in Form DVAT-24.
However,
if preparation of records/accounts does not result into any tax deficiency and
only penalty has been imposed for preparation of books of accounts in a false,
misleading and deceptive manner, then penalty cannot be waived off under
Amnesty Scheme. In such cases dealer is not eligible to seek relief under the
scheme. This issues with the approval of Commissioner Value Added Tax conveyed
vide Diary No. 1308 dated 01/09/2014.
(Sanjeev Ahuja)
Spl.Commissioner(Policy)
All Zonal Addl./Jt.Commissioners
No.F.3(399)/Policy/VAT/2014/PF/357-364
Dated:11/09/2014
Copy for
information to:
1. All
Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi,
Vyapar Bhawan I.P.Estate, New Delhi-02.
2. The
Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan,
I.P.Estate, New Delhi.
3. The
President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan,
I.P.Estate, New Delhi.
4.
System Analyst (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
I.P.Estate, New Delhi-02 for uploading the circular on the website of the
department.
5. Dy.
Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
I.P.Estate, New Delhi-02.
6. All
Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi,
Vyapar Bhawan, I.P.Estate, New Delhi-02.
7. PS to
the Commissioner VAT, Department of Trade and Taxes, GNCT of Delhi Vyapar
Bhawan, I.P.Estate, New Delhi-02.
8. Guard
File.
(Rajesh
Bhatia)
Assistant
Commissioner (Policy)

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