TMI Blog2016 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is not possible for the Court to place the said applications before the Commissioner for a fresh decision. Therefore, the impugned orders issued by the Additional Commissioners rejecting the applications of each of the Petitioners in exercise of the power under Clause 8 of the Amnesty Scheme are hereby quashed. - Petition disposed of - W. P. (C) 2314/2015 & CM No. 4147/2015 (for stay), W.P.(C) 2398/2015 & CM No. 4301/2015 (for stay) , W.P.(C) 2536/2015 & CM No. 4530/2015 (for stay) , W.P.(C) 3909/2015 - - - Dated:- 28-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. S. Ganesh, Senior Advocate with Mr. Ruchir Bhatia, Advocate For the Respondent : Mr. Peeyoosh Kalra, Additional Standing counsel with Ms. Sona Babbar, Advocate ORDER Dr. S. Muralidhar, J. 1. The common question that arises in all these writ petitions concerns the validity of orders passed by the Designated Authority rejecting the Petitioners applications under the Delhi Tax Compliance Achievement Scheme, 2013 (hereafter Amnesty Scheme ). 2. Under Section 107 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ), the Government of the National Capital Territory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage it must be noted that Clause 4 of the Amnesty Scheme sets out in detail the procedure for making of the declaration and payment of tax dues. Under Clause 4(1), the declaration is expected to be made to the Designated Authority before the time specified therein. Under Clause 4(2), the Designated Authority issues an acknowledgment of the receipt of the declaration in Form DSC-2. Under Clause 4(6), the declarant shall furnish to the Designated Authority details of all payments made from time to time under the Amnesty Scheme. Under Clause 4(7), the acknowledgment of discharge of dues is issued to the declarant by the Designated Authority within 15 days in Form DSC-3 provided that the declarant had furnished the details of full payment of the declared tax dues payable under Clause 4(4). 8. Clause 5(2) of the Amnesty Scheme states that the declaration made under Clause 4(1) shall be conclusive upon issuance of acknowledgment of discharge under Clause 4(7) and no matter shall be reopened or reassessed or reviewed thereafter in any proceedings under the Amnesty Scheme or under the DVAT Act before any authority or Court. However, this is made subject to the provisions of Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sments for all the relevant years for which the said Petitioner has applied under the Amnesty Scheme. This led the said Petitioner to approach this court through Writ Petition (C) No. 2536/2015 seeking to quash the order dated 11th February 2015. 13. Meanwhile, orders for assessment and penalty under Section 32 and 33 of the DVAT Act were for passed for the years 2006-07 to 2008-09. By and order dated 13th March 2015 in Writ Petition (C) No. 2536/2015, this court directed the Respondents to not give effect to the abovementioned assessment orders. Subsequently, the Petitioner filed Writ Petition (C) No. 3909/2015 challenging the orders passed under Section 32 and 33 of the DVAT Act. 14. The impugned orders passed in the other writ petitions were likewise issued by the concerned Additional Commissioner in similar fashion. 15. The short question that arises for consideration of the Court is whether the rejection of the applications of the Petitioners by the Additional Commissioners acting as Designated Authority was without jurisdiction inasmuch as Clause 8 of the Amnesty Scheme envisages only the Commissioner VAT passing such orders. 16. In response to the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st importantly, the powers under Clause 8 thereof to any other subordinate officer or to even a Designated Authority. 21. As already noticed earlier, the order-instruction issued on 30th April 2014 merely declares several Additional Commissioners as Designated Authority for the purposes of disposal of applications received under the Amnesty Scheme. Such Designated Authorities would exercise powers as mentioned in Clauses 4 and 5 of the Amnesty Scheme. Clause 8 of the Amnesty Scheme does not envisage the power therein to be exercised by a Designated Authority but only by the Commissioner. Unless there is a specific order issued by the Commissioner under Section 68(1) of the DVAT Act delegating his powers under Clause 8 of the Amnesty Scheme to any other subordinate officer, it cannot be presumed that an Additional Commissioner, who has been declared as a Designated Authority, can ipso facto exercise the powers of the Commissioner under Clause 8 of the Amnesty Scheme. 22. The Court s attention has been drawn to a judgment dated 15th December 2015 passed by this Court in Writ Petition (C) No. 6340/2013 (Yongnam Engineering Construction (Private) Limited v. Commissioner, Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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