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Para 2 - Definitions - Delhi Tax Compliance Achievement Scheme, 2013.Extract 1 [2. Definitions.- (1) In this Scheme, unless the context otherwise requires, (a) Act(s) means the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) or Central Sales Tax Act, 1956 or the erstwhile Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002) or the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995), whichever is relevant; (b) declarant means any person who makes a declaration under sub-clause (1) of clause 4; (c) designated authority means officer(s) not below the rank of Joint Commissioner as notified by the Commissioner, Value Added Tax for the purposes of this Scheme; (d) tax dues means- (i) tax due or payable by the dealers, registered or required to be registered, under the Act or the Central Sales Tax Act, 1956 for the period beginning from the 1st day of April, 2005 and ending on the 31st day of March, 2013, but not paid or partly paid till the 31st day of August, 2013 and calculated in accordance with sub-clauses 2 [(1), (2), (3) and (6)] of clause 3 of the Scheme; and (ii) tax due and payable under the Central Sales Tax Act, 1956 or the erstwhile Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of 2002) or the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (Delhi Act 4 of 1995) for the period prior to 1st April, 2005, but not paid or partly paid till the 31st day of August, 2013 and calculated in accordance with sub-clause (4) of clause 3 of the scheme; and (iii) tax due and payable by a person who is liable to deduct tax at source under section 36A of the Act in accordance with the provisions of said section for the period 1st day of April 2005 and ending on 31st day of March, 2013 but not paid or partly paid till the 31st day of August, 2013, and calculated in accordance with sub-clause (5) of clause 3 of this Scheme. Explanation.-1- Tax dues includes the amount of tax assessed in terms of notice of assessment or assessment order issued under any of the Acts referred to in this sub-clause, whether pending in objection/revision before the objection hearing authority (OHA) or in appeal/revision before appellate authority/Tribunal or any higher court, including writ petition and special leave petition. Explanation.-2- Where a notice of assessment or assessment order has been issued to a person in respect of some default(s), the term tax dues shall also include tax dues relating to default(s) not covered in the notice of assessment or assessment order for the same tax period. Explanation.-3- This Scheme does not cover cases of notice of assessment of penalty issued under any of the relevant Acts and without having any relation to tax deficiency. (e) tax means tax dealt under Act(s) referred to in sub-clause (1)(a) above. (2) Words and expressions used herein and not defined in this scheme, shall have the meanings respectively assigned to them in the respective Acts or the rules framed thereunder.] ------------------------ Notes:- 1. Inserted vide Notification No. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/786 Dated the 20.09.201. 2. Substituted vide Notification F.3(24)/Fin(Rev-I)/2013-14/ - Dated 30-1-2014 , before it was read as, (1), (2) and (3).
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