Regarding waiving off of penalty under the Amnesty Scheme.

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..... enalty 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 asses .....

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..... l Addl./Jt.Commissioners No.F.3(399)/Policy/VAT/2014/PF/357-364 Dated:11/09/2014 Copy for information to: All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02. The Registrar, VAT Appellate Tribunal, Department of Trade Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. The President/General Secretary, Sa .....

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