Definitions.
120. In this Scheme, unless the context otherwise requires,-
(a) “amount declared” means the amount declared by the declarant under section 124;
(b) “amount estimated” means the amount estimated by the designated committee under section 126;
(c) “amount in arrears” means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of-
(i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or
(ii) an order in appeal relating to the declarant attaining finality; or
(iii) the declarant having filed a return under the indirect tax enactment on or before the 30th day of June, 2019, wherein he has admitted a tax liability but not paid it;
(d) “amount of duty” means the amount of central excise duty, the service tax and the cess payable under the indirect tax enactment;
(e) “amount payable” means the final amount payable by the declarant as determined by the designated committee and as indicated in the statement issued by it, in order to be eligible for the benefits under this Scheme and shall be calculated as the amount of tax dues less the tax relief;
(f) “appellate forum” means the Supreme Court or the High Court or the Customs, Excise and Service Tax Appellate Tribunal or the Commissioner (Appeals);
(g) “audit” means any scrutiny, verification and checks carried out under the indirect tax enactment, other than an enquiry or investigation, and will commence when a written intimation from the central excise officer regarding conducting of audit is received;
(h) “declarant” means a person who is eligible to make a declaration and files such declaration under section 124;
(i) “declaration” means the declaration filed under section 124;
(j) “departmental appeal” means the appeal filed by a central excise officer authorised to do so under the indirect tax enactment, before the appellate forum;
(k) “designated committee” means the committee referred to in section 125;
(l) “discharge certificate” means the certificate issued by the designated committee under section 126;
(m) ‘‘enquiry or investigation’’, under any of the indirect tax enactment, shall include the following actions, namely:-
(i) search of premises;
(ii) issuance of summons;
(iii) requiring the production of accounts, documents or other evidence;
(iv) recording of statements;
(n) “indirect tax enactment” means the enactments specified in section 121;
(o) “order” means an order of determination under any of the indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment;
(p) “order in appeal” means an order passed by an appellate forum with respect to an appeal filed before it;
(q) “person” includes-
(i) an individual;
(ii) a Hindu undivided family;
(iii) a company;
(iv) a society;
(v) a limited liability partnership;
(vi) a firm;
(vii) an association of persons or body of individuals, whether incorporated or not;
(viii)the Government;
(ix) a local authority;
(x) an assessee as defined in rule 2 of the Central Excise Rules, 2002;
(xi) every artificial juridical person, not falling within any of the preceding clauses.
(r) ‘‘quantified”, with its cognate expression, means a written communication of the amount of duty payable under the indirect tax enactment;
(s) “statement” means the statement issued by the designated committee under section 126;
(t) “tax relief” means the amount of relief granted under section 123;
(u) all other words and expressions used in this Scheme, but not defined, shall have the same meaning as assigned to them in the indirect tax enactment and in case of any conflict between two or more such meanings in any indirect tax enactment, the meaning which is more congruent with the provisions of this Scheme shall be adopted.
Notes on Clauses:
Clauses 119 to 134 of Chapter V of the Bill seeks to provide for Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.
The Scheme is a one time measure for liquidation of past disputes of Central Excise and Service Tax as well as to ensure disclosure of unpaid taxes by a person eligible to make a declaration. The Scheme shall be enforced by the Central Government from a date to be notified. It provides that eligible persons shall declare the tax dues and pay the same in accordance with the provisions of the Scheme. It further provides for certain immunities including penalty, interest or any other proceedings under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1944 to those persons who pay the declared tax dues.
