Whereas, the State Government is satisfied that it is expedient so to do in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (3) and 4 of Section 25 of the Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) (Act No. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to direct that, with effect from the date of publication of this Notification in the Gazette, self assessment scheme for disposal of pending Commercial tax Cases of gross turnover upto 25 lakh relating to the year 2006-07 and 2007-08, shall be implemented with the following conditions:-

1- The benefit of this scheme shall be available only to those assesses who have filed their returns, due tax and annual return or shall file them within the period that may be specified by the Commissioner Tax in this regard.

2- Such assesses whose claim in each year does not exceed rupees 3 lakh in case of input tax credit and rupees 1 lakh in case of refund.

3- Such assesses against whom there is no adverse information on record relating to evasion of tax.

4- The case of such assesses whose turnover is less than 5 lakh, but were registered in the trade tax department, shall also be disposed under this scheme.

The list of pending cases of such assesses shall be prepared at the level of The Assessing Authority as soon as possible and from this list 3 percent cases selected by the Commissioner Tax on the random sampling basis shall be assessed as regular cases and from the remaining cases 1 percent shall be selected on random sampling basis and in respect of them information relating to purchases shall be sent for verification. If on verification adverse information is received, assessment proceedings shall be taken up as per rules under Section 29 of the Value Added Tax Act, 2005.

The cases disposed under the above scheme shall be audited by the Accountant General and in respect of objections found in audit, if no malafides is proved no adverse view shall be taken against the concerned officers.

Such assesses as have not submitted complete returns or annual return for the above years shall be given time by the Commissioner Tax or remove those defects.