Read: (1) The Goa Value Added Tax Act Deferment- Cum-Net Present Value Compulsory Payment Scheme, 2005, as amended till date.

(2) Government Notification No. 4/5/ /2005-Fin(R&C)(75) dated 15-3-2010, published in the Official Gazette, Series I No. 50, (Extraordinary) dated 15-3-2010.

(3) Government Notification No. 4/5/ /2005-Fin(R&C)(13) dated 5-12-2012, published in the Official Gazette, Series II No. 36, (Extraordinary) dated 06-12-2012.

(4) Government Notification No. 4/5/ /2005-Fin(R&C)/1083 dated 24-6-2014, published in the Official Gazette, Series II No. 13, (Extraordinary) dated 26-06-2014.

In exercise of the powers conferred by clauses 4 and 5 of the Goa Value Added Tax Deferment-Cum-Net Present Value Compulsory Payment (Second Amendment) Scheme, 2010 (hereinafter referred to as the "said scheme") read with sub-section (5) of section 13 of the Goa Value Added Tax Act, 2005 and all the other powers enabling it in this behalf, the Commissioner of Commercial Taxes, hereby delegates to the below mentioned Assistant Commissioners of Commercial Taxes all the powers conferred upon the Commissioner under the above referred clauses of the said scheme subject to the conditions mentioned in this order. Their jurisdiction for disposal of applications received under the scheme shall be as under:-

The concerned Assistant Commissioner shall form a team comprising of Commercial Tax Officers and Assistant Commercial Tax Officers for disposing the applications under the said scheme. While issuing the Acknowledgment-cum- -order in Form V/VI and certifying therein the fresh entitlement or rejecting their declarations, they shall follow the below mentioned guidelines:—

1. The declarations in Form-IV submitted by the dealers for benefit of the said scheme shall be compared with the records maintained by the Ward Offices and the applications shall be thoroughly verified, the dates mentioned therein shall be properly ascertained before allowing the exemptions and issuing the necessary orders.

2. They shall ensure that the registration certificate of the dealers is live and valid. Wherever, the entitlement under the previous scheme is in dispute or in appeal as regards its entitlement under the original scheme, no acknowledgment shall be issued and such matters shall be referred to the Commissioner for decision.

3. The Acknowledgment-cum-orders in Form V/VI are required to be issued to the applicants immediately whose declarations are in order and who have fulfilled their requirements as provided in the said scheme and the copies of such orders shall be endorsed to this office which shall be compiled by ACTO, Smt. Vandana Bale.

4. It shall be ensured that the declaration furnished by the dealer is factually correct and that he is actually entitled for the exemption. In case of any deficiency, a "deficiency memo" be issued to the applicant calling for a compliance within 30 days and in the event of non-compliance or if the details furnished are proved to be incorrect, then an "order" be made disallowing the benefits under the scheme, after giving the applicant an opportunity of hearing.

5. While scrutinizing the applications, the provisions of entries 68 and 85 of the Second Schedule appended to the Goa Sales Tax Act, 1964 and Notifications issued under section 8(5) of the Central Sales Tax Act, 1956 be strictly adhered to.

6. The entire process of scrutiny and the issue of the Acknowledgment-cum-orders or its rejection should be completed latest by 31-10-2015. However, in all those cases where applications have already been received and where their exemptions have already expired, it is expedient that such cases should be taken up on priority and finalized latest by 15-09-2015. Nevertheless all the other balance cases should invariably be finalized not later than 31-10-2015, as directed above.

7. While indicating the date of actual period of entitlement on the Acknowledgement-cumorders i.e. either one/two/three years as per the scheme it should be confirmed that the additional period of benefit is granted for such period as per the terms contained in the relevant order/notification. All cases disposed off shall be hosted on the Website and also invariably be communicated to the applicant well in advance either electronically or otherwise.

Dipak M. Bandekar,

Commissioner (Commercial Taxes).