THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 71A
[See rule 164C]
Application for settlement under sub-section (1) of section 8B to the West Bengal Value Added Tax Settlement Commission
To
The Chairman,
West Bengal Value Added Tax Settlement Commission,
14, Beliaghata Road,
Kolkata-700 015.
I, .............................................(full name in block letters), son of ............................................... residing at
................................................, * carrying on business under the trade name ..................................................../or on behalf of the .......................................(name of the *partnership firm/company/AOP/HUF/etc, and having registration No. ............. under the West Bengal Value Added Tax Act, 2003, request that the following case within the meaning of Explanation to section 8B, be settled in terms of section 8C on terms and conditions stated in paragraph 2.
*A. The case is pending before the ..........................................
*B. The details of proceeding arising out of an offence alleged to have been committed under section 93, are as follows:-
*C. A notice of demand arising out of an assessment for the year ............ has been served on *me/us on ............. By ...................... (name of the authority), which is inconsistent with an assessment made earlier under the Act for the reason furnished below:
(i) ...........................................................................................................................................................................
(ii) ...........................................................................................................................................................................
(iii) .........................................................................................................................................................................
(iv) ..........................................................................................................................................................................
*D. A notice of demand has been served on *me/us in respect of the assessment for the year ....................., in which the rate of tax applied for ......................... (name of the commodity) is ..................per centum as against ..................... per centum prevalent under normal trade practice. In this connection the following documents are enclosed:-
*E. A notice of demand has been served on *me/us in respect of the assessment for the year ....................., whereas *my/our unit with effect from ....................., has been registered as a sick unit with the Board for Industrial and Financial Reconstruction and the outstanding dues as on the date of such registration are given below:-
(a) Date of receipt of demand notice:
(b) Amount of tax demanded:
(c) Amount of interest demanded:
(d) Amount of penalty demanded:
*F. A notice of demand has been served on *me/us on an assessment made in respect of the period which ended on ........... where I had bona fide *not collected and paid no tax / collected and paid tax at a rate lower than the actual rate of tax applicable, *on certain sale / on sale of certain goods and where I can produce relevant evidences that such non-payment of tax or payment of tax at a rate lower than the actual rate was due to mistake of law. In this connection, the following information is furnished:-
(a) Date of receipt of the demand notice :
(b) Amount of tax not collected and not paid :
(c) Rate of tax at which tax should have been paid :
(d) Rate of tax at which tax has been paid :
(e) Amount of tax paid at a rate lower than the actual rate of tax :
*G. A notice of demand has been served on *me/us on ............. for realization of penalty imposed under section 96 and where the amount of tax of Rs. ............................. (in figure) Rupees ................................................................................ (in words) which would have been avoided, as referred to in sub-section (1) of section 96, has been paid by me.
2. *I/We want to get the case(s) settled by the Settlement Commission upon payment of Rs. .................... (in figures) or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may directed by the Settlement Commission.
Declaration:
I, ...................................................... (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.
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*Strike out whichever is not applicable.