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Regarding waiving off of penalty under the Amnesty Scheme.
September, 12th 2014
                       DEPARTMENT OF TRADE AND TAXES
                  VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002

      No.F.3(399)/Policy/VAT/2014/PF/357-364                       Dated: 11/09/2014

                               CIRCULAR NO. 12 of 2014-15

      Sub: Regarding waiving off of penalty under the Amnesty Scheme.

               It has been noticed that penalty imposed u/s 86(15) is not waived of in
      case of some dealers who have opted Amnesty Scheme. Penalty u/s 86(15) is
      imposed for preparation of records and accounts in a manner that is false,
      misleading or deceptive. In some cases, maintenance of books of accounts may
      have resulted into creation of tax deficiency for which assessment u/s 32 may
      have been framed for tax and interest besides making penalty assessment u/s 33
      for the above said violation. If such dealers have opted the Amnesty Scheme,
      then penalty should be waived off on payment of tax, interest stated in notice of
      assessment issued in Form DVAT-24.

                However, if preparation of records/accounts does not result into any
      tax deficiency and only penalty has been imposed for preparation of books of
      accounts in a false, misleading and deceptive manner, then penalty cannot be
      waived off under Amnesty Scheme. In such cases dealer is not eligible to seek
      relief under the scheme.

               This issues with the approval of Commissioner Value Added Tax
      conveyed vide Diary No. 1308 dated 01/09/2014.

                                                                     (Sanjeev Ahuja)
     All Zonal Addl./Jt.Commissioners
     No.F.3(399)/Policy/VAT/2014/PF/357-364                         Dated:11/09/2014

     Copy for information to:
1.   All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of
     Delhi, Vyapar Bhawan I.P.Estate, New Delhi-02.
2.   The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar
     Bhawan, I.P.Estate, New Delhi.
3.   The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar
     Bhawan, I.P.Estate, New Delhi.
4.   System Analyst (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar
     Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of
     the department.
5.   Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar
     Bhawan, I.P.Estate, New Delhi-02.
6.   All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of
     Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.
7.   PS to the Commissioner VAT, Department of Trade and Taxes, GNCT of Delhi
     Vyapar Bhawan, I.P.Estate, New Delhi-02.
8.   Guard File.

                                                                      (Rajesh Bhatia)
                                                       Assistant Commissioner (Policy)
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