ANDHRA PRADESH SALES TAX (SETTLEMENT OF DISPUTES) ACT, 2001
41 of 2001
15th October, 2001
An Act to provide for expeditious enforcement of payment of arrears tax, additional tax, turn over tax, penalty or interest in dispute under relevant acts relating to sales tax, entertainments tax by way of settlement of such disputes and for matters connected therewith or incidental thereto. Whereas, it is expedient to provide for enforcement of payment, of and settlement of disputes relating to any arrear tax, additional tax, turnover tax, penalty or interest, as the case may be under the Andhra Pradesh General Sales Tax Act, 1957, the Andhra Pradesh Entertainments Tax Act, 1939 and the Central Sales Tax Act, 1956; Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-second Year of the Republic of India as follows:-
Section 1 Short title, extent and commencement
(1) This Act may be called the Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001.
(2) It extends to the whole of the State of Andhra Pradesh.
(3) It shall be deemed to have come into force on and from the 17th July, 2001.
Section 2 Definitions
The words and expressions used in this Act shall have the meaning respectively assigned to them in the Andhra Pradesh General Sales Tax Act, 1957 (A.P. Act 6 of 1957), the Andhra Pradesh Entertainments Tax Act, 1939 (A.P. Act X of 1939) and the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
Section 3 Application of the provisions of the law relating to Andhra Pradesh General Sales Tax Act, 1957, Andhra Pradesh Entertainments Tax Act, 1939 and Central Sales Tax Act, 1956
Subject to the provisions of this Act, provisions of the law relating to the Andhra Pradesh General Sales Tax Act, 1957, the Andhra Pradesh Entertainments Tax, 1939, and the Central Sales Tax Act Act, 1956 for the time being in force in the State shall apply mutatis-mutandis to all registered and unregistered dealers.
Section 4 Application of the Act
(1) The provisions of this Act shall apply to,-
(i) the disputed taxes including additional tax, surcharge, turnover tax, penalty, interest which are due as on 31st March, 2001;
(ii) cases where the amount involved is rupees One Crore and below per each year of assessment as on 31st March, 2001 under the relevant Acts referred to in Section 2;
(iii) an assessment order, revision order, reassessment order, penalty and interest order passed upto 31st March, 2001; and cases relating to such orders pending before various appellate and revisional authorities. In case of revision, the revision notice or order must have been served on or before 31st March, 2001. A dealer who is in receipt of any show-cause notice prior to 31st March, 2001 pending financial proceedings can also apply.
(2) The provisions of this Act shall apply to all registered dealers under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956; as well as to unregistered dealers.
(3) For settlement of disputes under this Act, each year of assessment shall be a distinct unit.
Section 5 Act not apply to certain cases
The provisions of this Act, shall, except to the additional tax, turnover tax, penalty or interest, not apply to any payments, irrespective of the nature of dispute made towards any tax, additional tax prior to 31st March, 2001, and to the orders passed on or after 1st April, 2001.
Section 6 Waiver of the tax, etc.
An applicant shall be entitled to,-
(i) 50% (fifty per cent) waiver of all the disputed taxes which are not yet collected as on 31st March, 2001; and
(ii) 90% (ninety per cent) waiver of interest or penalties raised under any provisions of the relevant Act which were due as on 31st March, 2001; if the payment of fifty per cent of the disputed taxes as on 31st March, 2001 is made during the period from 1st August, 2001 to 30th September, 2001.
Section 7 Competent authority
For carrying out the purposes of this Act, the Deputy Commissioner (Commercial Taxes) shall be the competent authority.
Section 8 Withdrawal of appeal, revision, etc.
(a) No application under this Act shall be entertained by the competent authority unless the applicant files written declaration stating that the appeal or revision or any other proceedings before the concerned authority under the relevant Act or any Court of law may be treated as withdrawn upon settlement of the dispute under this Act.
(b) Upon settlement of dispute under this Act, the corresponding appeal or revision filed by the State before the High Court or Supreme Court shall be withdrawn by the authorities under the relevant Act.
Section 9 Eligibility for settlement
Subject to the other provisions of this Act an applicant shall be eligible to make an application for settlement of assessment order, revisional order, reassessment order, penalty or interest in dispute in respect of any period, for which an assessment has been made under relevant Act and an appeal or revision relating thereto is pending, on the 31st March, 2001 before any appellate authority or revisional authority as the case may be.
Section 10 Application for settlement
(1) An application for the purpose of Section 9 shall be made to the competent authority by an applicant in such form and in such manner as may be prescribed and shall be accompanied by such fee as may be prescribed.
(2) A separate application shall be made by an applicant for relevant assessment years in respect of which an appeal or revision is pending under each of the relevant Acts.
Section 11 Determination of amount payable by the applicant
(1) The competent authority shall verify the correctness of the particulars furnished in such application with reference to the connected records available with the assessing authority or any other authority with whom such records may be available, as the case may be.
(2) Where the competent authority is satisfied about the correctness of the particulars set forth in the application made by an applicant, he shall within sixty days from the date of receipt of an application referred in Section 10 determine by an order in writing the amount payable by the applicant for the purposes of settlement of arrear tax, additional tax, turnover tax, penalty, or interest in dispute at the rate specified in Section 6:
Provided that while determining the amount payable by the applicant for the purpose of settlement of arrear tax, additional tax, turnover tax, penalty, or interest in dispute, the competent authority shall take into account any such amount paid by the applicant before making an application under Section 10 and deduct the amount so paid by him from the amount determined as payable by the applicant under this sub-section.
(3) The applicant shall pay in one lumpsum, the sum determined by the competent authority under sub-section (2) within thirty days of the receipt of order passed by the competent authority:
Provided that where the sum determined by the competent authority under sub-section (2) is rupees twenty five lakhs and above, the same shall be paid in one lumpsum within ninety days of the receipt of the order passed by the competent authority.
Section 12 Settlement of dispute
(1) The competent authority on being satisfied about the payment of the amount which the applicant is required to pay by virtue of the order passed under Section 11 shall settle the dispute in respect of which an application has been made and issue a certificate of settlement for such dispute in such form as may be prescribed, to the applicant ordinarily within fifteen days of the receipt of the proof of payment, and thereupon such applicant shall be discharged from his liability to make payment of the balance amount of such arrears of tax, penalty or interest in dispute:
Provided that a certificate of settlement shall be issued by the competent authority separately in respect of every application.
(2) The competent authority, for reasons to be recorded in writing, may refuse to settle a dispute where it appears to him that the applicant has concealed any material evidence or suppressed any information or particulars by furnishing untrue or false or incorrect or incomplete information:
Provided that no order adversely affecting the applicant shall be passed without giving the applicant a reasonable opportunity of showing cause against such refusal.
Section 13 Rectification of error
The competent authority, may, at any time within ninety days from the date of issue of the certificate of settlement under Section 12, rectify any error apparent on the face of the record:
Provided that no such rectification adversely affecting the applicant shall be passed without giving a reasonable opportunity of showing cause against such rectification.
Section 14 Revocation of certificate of settlement
Notwithstanding anything contained in this Act, where it appears to the competent authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such competent authority, may, for the reasons to be recorded in writing, revoke the certificate of settlement issued under Section 12:
Provided that no order of revocation shall be passed without giving the applicant a reasonble opportunity in the manner prescribed.
Section 15 Power to make rules
(1) The Government may, by notification, make rules for carrying out all or any of the purposes of this Act.
(2) Every rule made under this Act, shall immediately after it is made, be laid before the Legislative Assembly of the State if it is in session, and if it is not in session in the session immeidately following for a total of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modifciation or annulment is notified have effect only in such modified form or shall stand annulled as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of any thing previously done under that rule.
Section 16 Repeal of Ordinance 3 of 2001
The Andhra Pradesh Sales Tax (Settlement of Disputes) Ordinance, 2001 is hereby repealed.
RULE:
ANDHRA PRADESH SALES TAX SETTLEMENT OF DISPUTES RULES, 2001
In exercise of the powers conferred by sub-section (1) of Section 15 of the Andhra Pradesh Sales Tax (Settlement of Disputes) Ordinance, 2001 (Andhra Pradesh Ordinance No.3 of 2001), the Governor of Andhra Pradesh hereby makes the following Rules
Rule 1 Short title and commencement
(1) These rules may be called the Andhra Pradesh Sales Tax Settlement of Disputes Rules, 2001.
(2) They shall come into force at once.
Rule 2 Definitions
In these rules unless the context otherwise requires_
(a) "Ordinance" means the Andhra Pradesh Sales Tax Settlement of Disputes Ordinance, 2001.
(b) "Relevant Act" means :
(i) The Andhra Pradesh General Sales Tax Act, 1957 (Act No.VI of 1957);
(ii) The Central Sales Tax Act, 1956 (Act No.74 of 1956);
(iii) The Andhra Pradesh Entertainment Tax Act, 1939 (Act No.10 of 1939) and also include the rules made or notifications issued thereunder.
(c) "Applicant" means a registered or unregistered dealer as defined under the relevant Act and shall also include a proprietor, owner or a lessee of a cinema theatre or any other place of entertainment under the relevant Act.
(d) "Form" means a form appended to these rules.
(e) "Arrear tax, penalty and interest in dispute" means
(i) Tax by whatever names it is called payable by an applicant under the relevant Act.
(ii) Penalty payable by an applicant under the relevant Act.
(iii) Interest payable by an applicant under the relevant Act. Which as the case may be is rupees one crore and below in an assessment year and is in dispute in any appeal/revision pending before any Appellate/Revisional Authority as on 31-3-2001 under the relevant Act and not paid by the applicant as on 31-3-2001 the tax or penalty or interest payable by the applicant under the relevant Act which will arise on confirmation of the show-cause notice issued to the applicant as on 31-3-2001 in connection with any pending revision before any authority under the relevant Act.
(f) Unless there is anything repugnant in the subject or context all the expressions used in these rules, which are not defined, but defined in the relevant Act or the rules made or notifications issued under the relevant Act shall have the same meaning as in the relevant Act or rules made or notifications issued thereunder.
Rule 3 Competent authority
The Deputy Commissioner of Commercial Taxes shall be the competent authority as specified in Section 7 of the ordinance in respect of any applicant within their jurisdiction.
Rule 4 Application for settlement
(1) An application made under sub-section (1) of Section 10 of the Ordinance shall be in Form-I and in triplicate.
(2) The application shall be accompanied by documentary evidence to show that the Appeal/Revision relating to the arrear Tax, Penalty or interest for the settlement of which the application has been made is pending before the Appellate or Revisional Authority concerned as on 31-3-2001 and not disposed of as on the date of filing application in Form-I by the applicant.
(3) The applicant shall make a declaration in the application stating that it is agreeable to him to treat the appeal or revision pending before any Appellate/Revisional Authority as the case may be for the settlement of which the application has been made shall be withdrawn immediately after settlement of the dispute by the competent Authority under sub-section (1) of Section 12 of the Ordinance.
(4) The applicant shall submit a separate application for each assessment year under the relevant Act.
(5) The application shall be accompanied by a treasury receipt or a demand draft of a Scheduled Bank drawn in favour of the assessing authority in support of having paid the fee of Rs.100/- (Rupees One hundred only).
(6) The application shall be sent to the competent authority either by post or shall be presented in person.
(7) The competent authority on receipt of the application shall acknowledge the same on the triplicate of the application.
(8) If the competent authority finds any defect or omission in the application he shall forthwith return the same for rectification of the defect or omission and permit to resubmit the same within ten (10) days from the date of receipt of the application.
(9) The competent authority may call for the assessment file, appeal or revision and other records from such authorities which he thinks necessary to verify the correctness of the application.
(10) The competent authority shall send the duplicate copy of the application to the appellate authority or revisional authority as the case may be and also intimate the fact of receiving the application to the assessing officer concerned.
Rule 5 Determination of the amount payable by the applicant
(1) The competent authority shall determine the amount payable by the applicant under sub-section (2) of Section 11 of the ordinance after verification of necessary records and pass orders in Form-II.
(2) A copy of the order passed in Form II shall be sent to the applicant, the assessing Officer and appellate authority or revsional authority concerned within seven days of passing such order.
(3) The amount payable by an applicant shall be determined as specified hereunder.
(a) Phase-I :-The following rates shall be applicable in determining the amount payable by the applicants who file their applications during the period from 1-8-2001 to 31-8-2001.
(i) Where the dispute relates to any arrear tax, at the rate of fifty percentum of the arrear tax in dispute.
(ii) where the dispute relates to any arrear penalty at the rate of ten percentum of the arrear penalty in dispute.
(iii) Where the dispute relates to any arrear interest at the rate of ten percentum of the arrear interest in dispute.
(b) Phase-II :-The following rates shall be applicable in determining the amount payable by the applicants who file their applications during the period from 1-9-2001 to 30-9-2001.
(i) Where the dispute relates to any arrear tax, at the rate of sixty percentum of the arrear tax in dispute.
(ii) Where the dispute relates to any arrear penalty, at the rate of twenty percentum of the arrear penalty is dispute.
(iii) where the dispute relates to any arrear interest at the rate of twenty percentum of the arrear interest in Dispute.
(4) If an applicant remits any amount after 1-4-2001 till the date of filing of application in Form-I towards the arrear tax, penalty or interest in dispute, the same shall be reduced from the amount of 50% or 60% tax and/or 10% or 20% penalty or interest determined by the competent authority as payable by the applicant as per the provisions of sub-rule (3) and the applicant is required to pay only the balance amount of the disputed arrear tax, penalty or interest for settlement of the dispute. If the applicant paid any amount which is more than 50% of the disputed amount, no refund will be given by the department.
(5)
(a) The amount determined as payable by the applicant by the competent authority shall be paid in one lump sum,_
(i) by remittance in cash into the Government treasury; or
(ii) by means of a crossed demand draft/Bankers cheque in favour of the assessing officer concerned.
(b) The applicant shall intimate the fact of such payment to the competent authority along with proof thereof within seven days of making such payment.
Rule 6 Certificate of settlement
(1) The certificate of settlement under sub-section (1) of Section 12 of the ordinance shall be in Form-III setting therein the particulars of arrears, the sum payable under the ordinance after determination towards full and final settlement of arrears and the sum waived.
(2) The Certificate of settlement shall be communicated to the applicant by the applicant's assessing authority, appellate authority or revisional authority within fifteen days from the date of passing of such order.
(3) The assessing officer on receipt of the certificate of settlement shall eliminate the arrears that were waived by the competent authority.
(4) The appellate authority or revisional authority on receipt of the certificate of settlement shall treat the appeal or revision as withdrawn or dropped as the case may be and pass orders to that effect.
Rule 7 Refusal for settlement of dispute
(1) The order of refusal to settle the dispute under sub-section (2) of Section 12 of the ordinance, shall be in Form IV.
(2) The order of refusal shall be communicated to the applicant by assessing authority, appellate authority or revisional authority within fifteen days from the date of passing of such order.
(3) On receipt of the order of refusal to settle the dispute from the competent authority, the appellate authority or the revisional authority shall proceed with the appeal or revision in accordance with the provisions of the relevant Act.
Rule 8 Revocation of certificate of settlement
(1) The revocation of certificate of settlement under Section 14 of the ordinance, shall be in Form V.
(2) The order of revocation shall be communicated to the applicant, assessing authority, appellate authority or revisional authroity within fifteen days from the date of passing of such order.
(3) On revocation of certificate of settlement, the appeal or revision as the case may be whichever is made under the relevant Act, covered by such certificate of settlement shall stand revived immediately upon such revocation and such appeal or revision shall be decided in accordance with the provisions of the relevant Act as if no settlement of the arrear tax, penalty or interest in dispute in such appeal or revision has ever been made under these rules.
(4) On revocation of a certificate of settlement, the amount paid by the applicant under sub-section (3) of Section 11 of the Ordinance shall be treated to have been paid under the relevant Act for the assessment year for which the certificate of settlement has been revoked.
(5) Any amount paid by an applicant under sub-section (3) of Section 11 of the Ordinance shall not be refundable under any circumstances. Separate Application should be filed for each Assessment Year
APPENDIX 1 FORM
FORM
FORM-I
(Application for Settlement)
[(See Rule 4(1)]
(To be filed in triplicate)
To
The Competent Authority
Sir/Madam,
I hereby submit an application under sub-section (1) of Section 10 of the Andhra Pradesh Sales Tax (Settlement of Disputes) Ordinance, 2001.
I hereby furnish the following particulars
1. Name of the Applicant (in Block letters) :
2. Registration Number under APGST and CST Acts (in case of Registered Dealers). :
3. Address : Office : Telephone No.: Resident :
Telephone No.
4. Status of the applicant :
(State whether sole Proprietor, Partner, Director, Authorised Manager etc.
5. (a) Designation and address of the Assessing Officer who made the Assessment :
(b) Relevant Act under which the assessment was made :
(c) Assessment year :
(d) Assessment Number :
(e) Date of Assessment
6. (a) Designation and address of the Appellate/Revisional authority with whom the appeal/revision is pending :
(b) Appeal Number/Revision No./Revision show-cause Notice reference Number :
(c) Date of admission of Appeal/Revision/Date of issue of revision show-cause notice :
7. (a) Amount payable as per order against which Appeal/Revision has been referred/amount payable on confirmation of revision show-cause notice :
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(b) Amount disputed out of column (a)
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(c) Amount paid upto 31-3-2001 out of column (b)
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(d) Arrear in dispute outstanding as on 1-4-2001.
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(e) Amount payable as per Section 6 of the ordinance
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(f) Amount paid out of column (d) from 1-4-2001 till the date of application.
(g) Balance to be paid (e-f) Declaration
I .........................................(Name in Block letters) son/daughter of Sri............................ authorised to represent the dealer M/s. ....................................................... solemnly declare that the information given in this application is correct and complete to the best of my knowledge and belief and amount of arrears and other particulars shown therein are truly stated and relate to the assessment year indicated in the application.
I further declare that I am making this application in my capacity as ......................... (status) and that I am competent to take this application.
I further declare that I am making this application on my own volition after fully understanding the provisions of the Andhra Pradesh Sales Tax Settlement of Disputes Ordinance, 2001.
I further declare that it is agreeable to me to treat the appeal/revision referred to in this application as withdrawn immediately after settlement of the dispute by the competent authority under sub-section (1) of Section 12 of the Ordinance.
(Signature of the applicant)
(Designation)
Place:
Date:
Explanation :-The application shall be accompanied by a treasury receipt or a demand draft of a Bank drawn in favour of the assessing authority concerned in support of having paid the fee of rupees One hundred prescribed under Rule 4(5).
APPENDIX 2 FORM
FORM
FORM-II
(Order determining the amount payable by the Applicant)
[(See Rule 5(1)]
Whereas Sri/Smt/M/s. .............................. (herein after referred to as the applicant) has made an application under sub-section (1) of Section 10 of the Andra Pradesh Sales Tax Settlement of Disputes Ordinance, 2001:
And whereas the said application has been received on ................ in the office of the competent authority;
Now, therefore, in exercise of the powers conferred by sub-section (2) of Section 11 of the said Ordinance, the competent authority after verification of relevant records, hereby determine the following amount payable by the applicant towards the full and final settlement of his/her/their arrears covered by the said application under the Ordinance.
I. (i) Name of the Enactment
(ii) Year of Assessment
(iii) Registration Number
(iv) Appeal Officer
(v) Appeal/Revision Number
(vi) Appellate Authority or Revisional Authority
2. (i) Arrear as on 31-3-2001
(a) Tax : Rs.
(b) Penalty : Rs.
(c) Interest : Rs.
(ii) Amount determined under Section 11 of the Ordinance
(a) Tax : Rs.
(b) Penalty : Rs.
(c) Interest : Rs.
(iii) Amount paid from 1-4-2001 upto the time of filing application
(a) Tax : Rs.
(b) Penalty : Rs.
(c) Interest : Rs.
(iv) Balance to be paid (ii-iii)
(a) Tax : Rs.
(b) Penalty : Rs.
(c) Interest : Rs.
The applicant is hereby directed to make the payment of sum payable in one lumpsum within thirty days from the date of receipt of this order.
Name, Signature and
Seal of the Competent Authority
Place:
Date:
To
.......................................
.......................................
Copy to:
The Assessing Authority
The Appellate Authority or Revisional Authority.
The Commissioner of Commercial Taxes.
APPENDIX 3 Certificate of Settlement
FORM
FORM-III
Certificate of Settlement
[(See Rule 6(1)]
Whereas ................................. (Name and address of the applicant) (hereinafter referred to as applicant) had made an application under sub-section (1) of Section 10 of the Andhra Pradesh Sales Tax Settlement of Disputes Ordinance, 2001 on behalf of M/s. ...................................... (Name of the Dealer).
And whereas, the competent authority by an order, dated .......... determined the amount of tax, penalty, interest of Rs. ............ Rupees ..................................................... (in words) payable by the applicant in accordance with the provisions of the Ordinance towards full and final settlement of arrears as per the details below:
And whereas, the applicant has paid Rs................... (Rupees ....................................) (in words) being the sum determined by the competent authority by treasury Challan No. ............ dated/Banker's Cheque/Demand Draft No. ............................... Dt. ......................
Now, therefore in exercise of the powers conferred by sub-section (1) of Section 12 of the Ordinance, the competent authority hereby issues the certificate of settlement to the said applicant.
(a) Certifying the receipt of payment from the applicant towards full and final settlement of arrears determined in the order dated ............................. on the application made by the aforesaid applicant.
(b) Granting waiver of the balance arrear payable as detailed below :
(1) Name of the relevant Act
(2) Registration number/Assessment Number
(3) Assessment year
(4) Appellate Authority/Revisional Authority
(5) Appeal Number/Revision reference No.
(6) Details of arrears as on 31-3-2001
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(7) Amount determined as payable under Section 11 of the Ordinance
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(8) Amount paid from 1-4-2001 till the date of filing application
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(9) Balance to be paid (7-8)
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(10) Details of payment:
(Challan No. /Crossed D.D.No. / Bankers Cheque No. Date etc.)
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
(11) Amount waived (6-7)
(i) Tax : Rs.
(ii) Penalty : Rs.
(iii) Interest : Rs.
Name, Signature and
Seal of the Competent Authority
Date:
Place:
To
M/s. ...................................
...................................
Copy to:
The Assessing Authority
The Appellate Authority or Revisional Authority
The Commissioner of Commercial Taxes.
APPENDIX 4 FORM
FORM
FORM-IV
(Order of refusal to settle the dispute under sub-section (2) of Section 12 of the Ordinance)
[(See Rule 7(1)]
Whereas Sri/Smt/M/s. ........................ (Name of the applicant) hereinafter referred to as applicant) had made an application under sub-section (1) of Section 10 of the Andhra Pradesh Sales Tax Settlement of Disputes Ordinance, 2001.
And, whereas the competent authority on verification has for the reasons appended herewith come to the conclusion that the applicant has concealed material evidence/suppressed relevant information or particulars/furnished untrue or false or incorrect or incomplete information.
And now for these reasons the competent authority hereby refuses to settle the dispute, in exercise of powers conferred by sub-section (2) of Section 12 of the Ordinance.
Name, Signature and
Seal of the Competent Authority
Date:
Place:
To
M/s.
....................................
.....................................
Copy to
(1) The Assessing Authority
(2) The appellate Authority/Revisional Authority.
(3) The Commissioner of Commercial Taxes.
APPENDIX 5 FORM
FORM
FORM -V
(Revocation of certificate of settlement)
[See Rule 8(1)]
Whereas .................... (Name and address of the applicant) (hereinafter referred to as applicant) had been issued a certificate, dated ......................................... In Form III granting waiver of the following amounts:-
Act under which the settlement was made APGST/CST/APET
Registration Number
Assessment Year
Assessing Officer
Appeal or Revision number
Appellate Authority or Revisional Authority
Amount waived
Tax : Rs.
Penalty : Rs.
Interest : Rs.
And whereas the competent authority for the reasons appended herewith came to the conclusion that the applicant had obtained the benefit of settlement under this Ordinance by suppressing material information/furnishing incorrect of false information/particulars.
Now, therefore, in exercise of the powers conferred by Section 14 of the Ordinance, the competent authority hereby revokes the certificate of settlement dated ................... issued to the said applicant.
Now, therefore, it is hereby stated that the amount paid by the applicant under sub-section (3) of Section 11 of the Ordinance shall be treated to have been paid under the relevant Act for the assessment year for which the Certificate of Settlement has been revoked.
Name, Signature and
Seal of the Competent Authority
Date:
Place:
To
The Applicant
The Assessing Authority.
The Appellate Authority or Revisional Authority.
The Commissioner of Commercial Taxes. |
