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Para 5 - Immunity from interest, penalty and other proceedings - Delhi Tax Compliance Achievement Scheme, 2013.Extract 1 [ 5. Immunity from interest, penalty and other proceedings.- (1) Notwithstanding anything contained in any provision of the Scheme, the declarant, upon payment of the tax dues declared by him under sub-clause (1) of clause 4, shall get immunity from penalty or penalties, interest other than interest payable in terms of sub-clauses (2) and (4) of clause 3, prosecution or any other proceedings under the Act or, as the case may be, 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), in relation to the tax dues declared by the declarant; and from penalty and prosecution for non-registration and non-furnishing of returns in time. Explanation.- For the purpose of this sub-clause, the term declarant shall include- (i) in relation to the declarant being a contractee, who has awarded the works contract under section 36A(1) of the Act , his immediate contractor to whom he has awarded the works contract, to the extent of amount declared by the contractee; and (ii) in relation to the declarant being a contractor, his immediate contractee who has awarded the works contract under section 36A(1) of the Act . Explanation -For removal of doubts, it is hereby declared that, to avoid double taxation, if the contractee has declared tax dues, his immediate contractor will also get immunity to that extent, and vice-versa. (2) Subject to the provisions of clause 8, a declaration made under sub-clause (1) of clause 4 shall become conclusive upon issuance of acknowledgement of discharge under sub-clause (7) of clause 4 and no matter shall be reopened/ reassessed/ reviewed thereafter in any proceedings under this Scheme or under the Act before any authority or court relating to the period covered by such declaration to the extent of tax dues declared by the declarant. 2 [ (3) All statutory appeals/ revisions pending before quasi-judicial forums upto the stage of Tribunal shall be deemed to have been withdrawn once the Scheme is opted for.Further, all matters pending in the High Court and Supreme Court shall be withdrawn by the declarant and he shall need to file an undertaking, at the time of filing DSC-1, that the case would be withdrawn and to file a copy of application of withdrawal submitted in the court, within 15 days of issuance of DSC-3, failing which it will be construed that no application has been filed under the scheme. ] (4) No proceeding shall be instituted within 48 hours of securing a registration, provided, the registrant declares his intent of opting under the Scheme at the time of applying for TIN/ TAN. (5) The information gathered vide a declaration under the scheme shall be kept confidential and shall not be used except under the Scheme and the same shall not be shared with any other person/ government department/ agency. ] ------------------------ 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, (3) All statutory appeals/ revisions pending before quasi-judcial forums upto the stage of Tribunal shall be deemed to have been withdrawn once the Scheme is opted for. Further, all matters pending in the High Court and Supreme Court shall be withdrawn by the declarant and he will need to submit the application filed for withdrawl with the declaration. for the case to be withdrawn before the court.
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