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Summary assessment Scheme

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..... FICATION Under Section 16 of the Delhi Sales Tax on Works Contract Act, 1999, the provisions of the Delhi Sales Tax Act relating to return, notices, assessment, re-assessment, rectification, collection, registration of any dealer liable to pay tax under this Act and the treatment of documents furnished by a dealer as confidential shall mutatis mutandis apply accordingly (on Delhi Sales Tax on Wor .....

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..... st March, 2005, upto the 30th day of September, 2005 for the dealers having GTO upto Rs. 40 lacs and for companies registered under Companies act, 1956 upto the 15th day of December, 2005 and who are not excluded by the Provisions of Para 05 of this Notification shall be eligible to avail this scheme. 4. The filled up Form XIII with all enclosures shall have to be produced before the Nodal Offic .....

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..... sment, g) An undertaking that utilization accounts of all the statutory forms has been filed and that no form is lying unutilized with the dealer, h) Details of taxable miscellaneous/other receipts reflected in the audited accounts of the firm/company, i) A statement containing details of GTO and tax paid in the assessment year under consideration and in the year previous to that, in the enclos .....

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..... n preceding five years; (vi) The dealers/contractors in whose business any person (who is a beneficiary, Karta/ Manager/ AR/Director. etc.,) who had been convicted under the Delhi Sales Tax on Works Contract Act, 1999 or under the Delhi sales Tax Act, 1975 or under the Central Sales Tax Act, 1956 during the 5 years preceding the commencement of the year under the assessment; (vii) The dealer w .....

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