GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
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)
Spl.Commissioner(Policy)
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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