In terms of the provisions of sub-section (2) of section 89 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) and in partial modification of the Goa Sales Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2003, the Government of Goa is hereby pleased to frame the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005, as follows, namely:-
1. Short title, application and commencement.-
(1) This Scheme may be called the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005.
(2) It shall apply to the industrial units eligible as per provisions of this Scheme in the entire State of Goa.
(3) It shall come into force on 1st day of April , 2005.
2. Definitions.-
(A) In this Scheme, unless the context otherwise requires.-
(a) balance un-expired period" means the period during which the eligible unit is entitled for benefit of exemption in terms of entry 68 or entry 85 of the Second Schedule appended to the earlier law (hereinafter referred to as the "said entry") and/or under notifications issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) (hereinafter referred to as the "said notification") or to whom the said benefit is extended by any Government order, reduced by the period during which the benefit of exemption is availed by the said unit, if any, under aforesaid entries and/or notifications or Government order;
Provided that the Government, by special order, published in the Official Gazette, may fix or authorize an additional period of benefit of such exemption to such class or classes of industrial units, as may be specified therein, for the purpose of this clause.
(b) "eligible unit" shall mean and include.-
(i) the industrial unit in Small Scale, Medium Scale and Large Scale sectors which is entitled for benefit under the said entry or under the said notification or under specific Government Order extending the benefit;
(ii) the industrial unit which has gone in production on or before 31-3-2002, but found to be not eligible for the benefit of said entry or said notification on account of non-fulfillment of any of the conditions specified therein and to which the benefit of the said entry or notification is extended under a Government order. The benefit of this Scheme to such unit shall be from the date of the Government order or such date as may be specified therein;
(iii) Notwithstanding anything contained in item (i) and (ii) above, those units which are specified in item (ii) of sub-clause (e) shall not qualify for additional period of benefit of exemption.
(c) "earlier law" means the Goa Sales Tax Act,1964 (Act 4 of 1964) as amended from time to time and includes enactments which have validated anything done or omitted to be done under any of the above mentioned laws;
(d) "implementing agency" means the Department of Commercial Taxes;
(e) "period of entitlement".-
(i) in respect of an eligible unit, other than those specified in Schedule hereto, means the balance unexpired period computed on 31-3-2005 and the additional period so authorized in terms of Government order issued under proviso to sub-clause (a);
(ii) in respect of units specified in Schedule appended hereto, means the following period:-
(iii) in respect of any small scale industrial unit which graduates into medium scale industrial unit on or before 31-03-2011, means the period of one year from the date of first sale upon such graduation, in addition to the balance unexpired period of the benefit of NPV certified to such unit before it's graduation.
EXPLANATION:- In working out period of entitlement, fraction of a day, if any, shall be ignored.
(f) "return" means the return required to be filed under the Goa Value Added Tax Act, 2005 or under the Central Sales Tax Act, 1956 (incase the eligible unit exercised option to get covered under the Scheme).
(g) "tax liability" means the following:-
(i) net tax payable under the Goa Value Added Tax Act, 2005 during the period of entitlement on the sales of goods covered by the said entry and/or Government Order and/or;
(ii) sales tax payable under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), after adjusting the input tax credit for the tax period, available against such inter-State sales, during the period of entitlement on the sales of goods coveted by the said Notification and/or Government Order;
(h) "net present value (NPV)" means the amount equal to 25% of tax liability during the period of entitlement;
(i) "appointed day" means the day on which the Goa Value Added Tax Act, 2005 (Act 9 of 2005) shall come into force;
(j) "earlier scheme" means the Goa Sales Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2003;
(B) Words and expressions used in this scheme and not defined but defined in the Act shall have the same meaning respectively assigned to them under the Act.
3. Scope of Scheme.-
(i) This Scheme is in lieu of exemption available and availed on the appointed day under the said entry and/or the Government order, as the case may be, under the earlier law and includes the additional period of benefit of such exemption authorized by the Government by special order in that behalf either to the existing unit or such small scale industrial units which graduates into medium scale industrial units within the time specified in sub- -clause (e) of clause 2(A) of this Scheme.
(ii) In respect of Government notification issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the eligible unit shall exercise fresh option either to continue with the exemption subject to conditions specified in the said notification including production of Form 'C' or to opt for the benefit under this Scheme. The unit opting for tax exemption, effecting sales either to unregistered dealer or to any registered dealer without having supported sales with prescribed declarations, in the course of inter-State trade and commerce shall not be eligible for the benefit of this Scheme in respect of taxable sales effected by it and such sales shall be liable to pay full tax as per the normal transaction.
The eligible unit shall exercise such option within 60 days from the date of coming into force of the special order issued by the Government under proviso to sub-clause (a) of clause 2(A) of the Scheme and the option so availed shall be final and irrevocable.
(iii) Any small scale industrial unit which is/was enjoying benefit of the principal Scheme and graduates into medium scale industrial unit on or before 31-03-2011 shall be eligible for the benefit of NPV for further period of one year upon such graduation.
(iv) In respect of additional period of benefit of exemption being allowed to any unit in pursuance of the Government order issued under proviso to sub-clause (a) of clause 2(A) of this Scheme, wherein the unit fails to exercise option within the time prescribed in sub-clause (ii) above, such unit shall not enjoy any tax exemption under Government notification issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) during such additional entitlement and it shall be compulsory for such unit to be within this Scheme.
4. Eligibility.-
The industrial units which are entitled for availing the benefit of the said entry and/or said notification or under the Government order extending the benefit shall be eligible for the benefit of this Scheme from the date of filing of declaration if such declaration is filed within 30 days from the appointed day and that it will take effect from the said date i.e. appointed day.
The declaration shall be in the Form I specified hereto with supporting documents. An acknowledgement in Form II as specified hereto shall be issued by the Officer authorised for the purpose by the Commissioner. In cases of Government Order extending the said benefit, eligibility of such unit shall be subject to the conditions specified in the said Order.
Those units which are already availing the benefit under the earlier Scheme may exercise option within 30 days from the appointed day whether they would like to continue in the Scheme in relation to inter-state sales or would like to avail exemption under sub-section (5) of section 8 of the Central Sales Tax Act, 1956. In case such unit opt for exemption then such exemption will be available for balance unexpired period reduced by additional 15% allowed under the earlier Scheme. In case they opt to be in the Scheme, the terms of earlier Scheme shall be applicable including period of benefit.
Notwithstanding anything contained in the foregoing paragraph of this clause, the unit which is entitled for additional period of benefit of exemption and/or the small scale industrial units which graduate into medium scale industrial unit after the coming into force of the Goa Value Added Tax Deferment-cum-Net-Present Value Compulsory Payment (Second Amendment) Scheme, 2010, shall file an application in Form-IV, in duplicate, before the Commissioner within 60 days from the date of coming into force of the special order issued by the Government under proviso to sub-clause (a) of clause 2(A) of this Scheme. The application shall be complete in all respects and also be accompanied with a declaration stating whether such unit would like to continue with tax exemption under the Government notification issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) for the balance unexpired period. Where a unit opts for tax exemption, the Central Sales Tax collected on inter-State sales to un-registered dealers including sales not supported with the prescribed declaration, shall not qualify for the benefit under this scheme.
The application shall be acknowledged by the Commissioner in Form-V, certifying therein the eligibility of additional period of benefit under the Scheme and also specifying the actual period for its a ailment."
Provided that the industrial unit which has been once granted such benefit in terms of such special order pursuant to such application in Form IV made by it, shall not be required to file such application again for the purpose of claiming such benefit on the next occasion.
5. Quantum of benefit.-
The quantum of benefit under this Scheme will be equal to the tax liability during the period of entitlement reduced by NPV (Net Present Value).
6. Discharge from deferred tax liability.-
The payment of Net Present Value will discharge the industrial unit from any obligation under the Goa Value Added Tax Act, 2005 and/or the Central Sales Tax Act, 1956, as the case may be, towards payment of the balance tax during the period of entitlement to the extent it is payable under the Scheme.
7. Effect of non-payment of Net Present Value.-
In the event of non-payment of Net Present Value, the implementing agency shall recover the respective amount with interest at 15% per annum of Net Present Value defaulted. Further, the amount in default with accrued interest shall be recovered as arrears of land revenue.
8. Procedure for availing benefit of the Scheme.-
The eligible units shall make a declaration to the Commissioner of Commercial Taxes in the Form I specified hereto, enclosing therewith the following documents:-
(i) the Certificate of registration/acknowledgement of IEM/Letter of intent;
(ii) last assessment order and copies of quarterly returns filed for the previous year;
(iii) declaration stating the date of first sale effected;
(iv) description of the goods manufactured, processed or assembled.
On receipt of the declaration, the Commissioner of Commercial Taxes if he has reason to believe that the declaration so furnished is factually incorrect or deficient, he shall issue a deficiency memo calling for compliance within 30 days and in the event of non-compliance or if the details furnished therein are proved to be incorrect, he shall make an order withdrawing the benefit under the Scheme, after giving an opportunity of hearing to the declarant.
The eligible unit will be entitled to charge tax at appropriate rate and effect payment of net present value. In the returns to be filed under the Goa Value Added Tax Act, 2005 , such unit shall indicate the amount of tax paid by way of net present value and will also show the amount of tax liability deferred and discharged under clause 6.
The eligible unit which would be entitled for additional period of benefit under this Scheme, as authorized by the Government by special order in this regard, shall make a declaration to the Commissioner of Commercial Taxes in Form-IV specified hereto, enclosing therewith all the relevant documents, within the time specified in clause 4 of this Scheme.
The Commissioner of Commercial Taxes, upon receipt of such declaration and after examining the records, shall issue to the applicant an Acknowledgment-cum-Order in Form-V, certifying therein the fresh entitlement, or rejecting the declaration. However, no such application shall be rejected, without giving to the declarant an opportunity of being heard.
Provided that the eligible unit which has been once granted such benefit in terms of such special order pursuant to declaration in Form IV made by it, shall not be required to make such declaration again for the purpose of claiming such benefit on the next occasion and the Commissioner shall, after examining the records and on the basis of declaration filed earlier, issue a certificate of authorization in Form VI certifying therein the fresh entitlement.
9. Restriction on issue of invoice and for claiming input tax credit on goods manufactured by industries covered under the Scheme:
The invoice issued by the eligible unit covered by the Scheme shall be 'Restrictive Tax Invoice'. Input tax credit shall be admissible against it to the extent the goods are sold within the State. In the event of inter-state sales of such goods by any of the subsequent seller, the input tax credit shall be restricted to the actual output tax payable on such inter-state sales or input tax paid on such goods, whichever is lower. The input tax credit shall not be admissible if goods are dispatched by way other than sales, by the subsequent dealer/dealers.
The eligible unit shall specifically mention in the invoice the following:-
"Goods covered hereinunder are manufactured by eligible unit coming under the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005. Input tax credit restricted to local sales only".
10. Statement of Restrictive Tax Invoice issued:-
The eligible unit shall furnish a statement of tax invoice issued (alongwith quarterly return) during the period in Form III appended hereto.
11. Saving:--
Notwithstanding anything contrary contained in this Scheme, the units which are availing the benefit as on appointed day under the earlier Scheme, such units shall continue to avail the benefit in same terms applicable to them under the earlier Scheme except those units which opt for exemption under notification issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956.
12. Earlier Scheme:-
The Earlier Scheme shall stand modified from the appointed day, to the extent as provided in this Scheme.
SCHEDULE
[See clause 2(e)(ii)]
(1) Units manufacturing or processing Indian Made Foreign Liquor including beer and wines as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964)
(2) Units manufacturing country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).
FORM - I
Declaration under "the Goa Value Added Tax
Deferment-cum-Net Present Value Compulsory
Payment Scheme, 2005"
(See clause 4 and 8)
DECLARATION
In accordance with "the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 notified by the Government under Notification No. ______________________________ dated _________________ , I ______________________________________________ (name) on behalf of the industrial unit ______________________________________________________ , hereby make the following declaration:
(1) That I/we would like to avail the benefit of "the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005" (hereinafter referred to as "said Scheme") as notified under No.__________________________________ dated ___________________ .
(2) That I/we have read and understood the contents of the said Scheme and I/we undertake to abide by provisions thereof.
(3) That as per relevant entry 68 and 85 of the Second Schedule appended to the earlier law or/and Government Notification or order my/our industrial unit is entitled for exemption benefit for __________ years commencing from ___________________ .
(4) That my/our industrial unit is registered with appropriate authority and the details are as stated below:
(a) Name and address of the unit alongwith
name and address of the proprietor/
partner/director: _______________________________
(b) SSI Registration No./Industrial licence
No. DGTD registration No. and date/
Acknowledgement No. from Entre-
preneurial Assistance Unit, Secretariat
of Industrial Approvals, Department of
Industrial Development, Ministry of
Industry, Government of India: _______________________________
(certified copy to be enclosed)
(c) Date of commencement of production: _______________________________
(certificate to be enclosed)
(d) No. of Registration Certificate under
the earlier law i.e. Goa Sales Tax Act,
1964 (Act 4 of 1964), under the Central
Sales Tax Act, 1956 (Central Act 74
of 1956) _______________________________
(e) Description of goods manufactured/
processed/assembled: _______________________________
(f) Date of first sale of goods manufactured/
(g) Period of exemption under entry 68/85
of Second Schedule appended to the
earlier law. _____________ to _______________
(h) The balance period of exemption
available as on the appointed day: _______________________________
(5) I/we hereby declare that the unit is not of high polluting nature as declared by the Central Government and included in the Annexure appended to entry No. 68 and 85 of the Second Schedule to the earlier law.
I/we hereby declare that the Industrial unit run by me/by us is of high polluting nature falling under category ___________________ as declared by Central Government and included in the Annexure appended to entry 68 and/or 85 of the Second Schedule to the earlier law and that Government has extended the benefit of exemption to the unit vide Order No. ____________________________ dated_______________ .
(6) Year-wise details of benefit under entry 68 or 85 of Second Schedule to the Goa Sales Tax Act and/or under section 8(5) of the Central Sales Tax Act as claimed/assessed in respect of my/our unit is as under:
(7) I/we declare that in terms of the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005, I/we are entitled for its benefit upto _________________________.
I/we, hereby declare, that what is stated by me/us above is true as per information derived from my/our record, which I/we believe to be correct.
FORM II
Acknowledgement-cum-Order
(See Clause 4)
I, _______________________________________ Commercial Tax Officer, authorized by the Commissioner of Commercial Taxes, hereby acknowledge the receipt of declaration filed by _______________________________ under the 'Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 on __________________ in respect of industrial unit under the name _________________________________ registered with the Commercial Tax Department under No. _______________ under the Goa Sales Tax Act, 1964 and under No. _______________ under the Central Sales Tax Act, 1956 and under TIN ______________________ .
The declarant on the basis of this declaration is authorized to charge tax under the Goa Value Added Tax Act, 2005 and/or under the Central Sales Tax Act, 1956 at appropriate rate and avail the benefit of the Scheme.
The declarant industrial unit is required to file quarterly returns as per provisions of the Goa Value Added Tax Act, 2005 and/or the Central Sales Tax Act, 1956 and effect payment of Net Present Value, accordingly.
The benefit under the 'Goa Value Added Tax Deferment-cum-Net Present Value Compulsory payment Scheme, 2005 hereby allowed, is liable to be withdrawn in the event of any of the details furnished in the declaration are proved to be incorrect or in the event of non-compliance within the time stipulated in the deficiency memo, if issued.
authorised by the Commissioner of Commercial Taxes
FORM III
(See clause 10 of the Scheme)
Statement of Restrictive Tax Invoices issued:
& date
Form IV
Declaration under "The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005"
(See clause 4 and clause 8)
In accordance with "The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005, notified by the Government under Notification No. 4/5/2005-Fin (R & C) (13) dated 31-03-2005, published in the Official Gazette (Extraordinary No. 4), Series I, No. 53 dated 31-03-2005.
I/We ........................................................................... (name) on behalf of the industrial unit ..................................................... (name of the unit), hereby make the following declaration:
(1) That I/We am/are registered in .............................................................ward under TIN No. ....................................... valid from ..................................................................... (photocopy enclosed).
(2) That my/our unit is located at ............................................................. in ............................................................ Taluka.
(3) That my/our unit is registered as SSI unit under Permanent registration No. ...........................................................
with Directorate of Industries, Government of Goa, valid from ............................................................................................ (photocopy enclosed) and the same is not de-registered.
OR
That my/our unit is registered as MSI/LSI unit with the Government of India, vide Regn. No. .......... valid from ....................................... (photocopy enclosed) and the registration is valid upto ...............................
(4) That the first sale of my/our unit was effected on ........................................................... and I/We enjoyed/ /enjoy tax exemption under entry 68/85 effective from ................................................... to ........................................
(5) That my/our unit had an unexpired period of tax exemption from 1-4-2005 to .................................. As computed on the appointed day of Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005). That my/our unit was issued eligibility certificate through Official Acknowledgement-cum-Order in Form II under the Scheme, by CTO ......................................................................................... for the period from ...................................... To .............................. (photocopy enclosed).
(6) Description of goods manufactured:
(7) Turnover of sales declared in the returns and Tax paid through NPV:
(8) Date of expiry of benefit of NPV indicated in the Acknowledgement-cum-Order issued in Form II:
(9) Date of graduation from SSI to MSI:
(furnish copies of the graduation certificate issued by the competent authority and the registration as MSI).
(10) State whether there is any change in product commodity before or after graduation, but after first registration as SSI unit. If so, please give reference of such approval.
(11) I/We hereby declare that the unit is not of high polluting nature as declared by the Central Government and included in the annexure appended to entry Nos. 68 and 85 of the Second Schedule to the earlier law.
I/We hereby declare that the Industrial unit run by me/us is high polluting nature falling under category ............................................................. as declared by Central Government and included in the Annexure appended to entry 68 and/or 85 of the Second Schedule to the earlier law and that Government has extended the benefit of exemption to the unit vide Order No. ..............................................dated ............................................... (copy enclosed).
(12) I/We further declare that:
(i) The unit shall claim/shall not claim tax exemption for interstate sales under Government Notification No. .................................................. dated ...................................................................
AND
(ii) In terms of the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005,
I/We are entitled for its benefit upto ..................................................................................................
I/We, hereby declare, that what is stated by me/us herein above is true as per the information derived from my/
/our record, which I/We believe the same to be correct.
To,
The CTO, ................................................... Ward.
Form V
Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005
Acknowledgement
Ref.: Declaration for grant of additional period of Deferment-cum-NPV under amended provision of Goa VAT Deferment-cum-NPV Compulsory Payment Scheme, 2005.
TIN:
NPV Registration No.:
The declaration dated ...................................................... filed by M/s. ........................................................ referred to herein above, for entitlement of additional period of NPV under the amended provision of Goa VAT Deferment-cum-NPV Compulsory Payment Scheme, 2005 (hereinafter called the NPV Scheme, 2005) is hereby acknowledged.
The unit ................................................................................................. is hereby authorized to enjoy the benefits of the NPV Scheme, 2005, for an additional period of one/two years, over and above the period sanctioned to it under this office acknowledgement No. ......................................... dated ..............................................................
* Since the initial period of NPV Scheme, 2005, has already expired on ........................................................, the declarant unit shall enjoy the additional period of one year from ...................................... to ..................... (both days inclusive).
* The unit shall enjoy the additional period of ............................ year in continuity to its existing benefit which shall expire on ................................................................
* The declarant shall also be authorized to claim the benefits of Government Notification No. 5/4/85(R&C)(1) or 5/4/87(R&C)(2) dated 20-4-87 in respect of its interstate sales, for the period for which the unit qualifies for the benefit of NPV Scheme, 2005 (as amended).
Note: Strike out whichever is not applicable.
M/s ........................................................................................,
.......................................................................................,
....................................................................................... .
TIN: .................................................................
Name of the unit: ..........................................................
Form – VI
Certificate of Authorisation
(See clause 8)
Grant of additional period of exemption in terms of special Orders issued by the Government from time to time under the provisions of the Goa Value Added Tax Act Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005.
TIN: .......................
NPV Registration No.: ..................
M/s ........................................................................ having unit situated at ................................ and having SSI/ /MSI/LSI registration No. ......................................... (hereinafter referred to as "the Beneficiary" had made a Declaration in Form-I to the Commissioner of Commercial Taxes and an Acknowledgment-cum-Order in Form-II bearing No. ................................ dated ...................... was issued to the Beneficiary authorizing him to charge tax under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and/or under the Central Sales Tax Act, 1956 (Act 74 of 1956) at appropriate rate and avail the benefit under the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 (hereinafter referred to as the "said Scheme" in respect of industrial unit, M/s ................................... registered with the Commercial Tax Department under No. .................... under the Goa Sales Tax Act, 1964 (Act 4 of 1964), and under No. .................. under the Central Sales Tax Act, 1956 (Act 74 of 1956) and having TIN No. .....................
(2) The Beneficiary filed an Application/Declaration dated ..................... in Form-IV before the Commissioner for availing additional period of benefit of exemption in terms of Special Order of the Government bearing No. 4/5/2005-Fin(R&C) dated 22-4-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-4-2010. The said Application/Declaration was acknowledged by the Commissioner in Form-V, certifying therein the eligibility of additional period of benefit under the said Scheme and also specifying the period of exemption w.e.f. .................... to .......................
* (3) The Government extended the benefit of additional period of tax exemption vide another Special Order bearing No. 4/5/2005-Fin(R&C) dated 5-12-2012, published in the Official Gazette, Extraordinary, Series II No. 36, dated 6-12-2012, authorising an additional period of benefit of tax exemption. Wherein the unit M/s .................................................. has applied under application in prescribed Form-IV filed in this office within the stipulated time period. Therefore, I hereby authorise the said unit to avail the benefit of tax exemption for additional period of ............... year/s under the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005, under the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and/or in terms of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Act 74 of 1956). The additional period shall commence from ................ to ................ (both days inclusive).
* (4) The Government has now further extended the benefit of additional period of tax exemption for a period of .................... year/s i.e. w.e.f. ................ to ................. vide a Special Order No. 4/5/2005-Fin (R&C) dated ................. published in the Official Gazette, Extraordinary, Series ........ No. ........., dated ................
* (5) I have examined the records and I have found that the Beneficiary has filed Application/ /Declaration in Form-IV and granted additional period of benefit of tax exemption in terms of the Special Order No. 4/5/2005-Fin(R&C) dated 22-04-2010, published in the Official Gazette, Extraordinary, Series II No. 4, dated 23-4-2010 and/or No. 4/5/2005-Fin (R&C) dated 05-12-2012, published in the Official Gazette, Extraordinary, Series II No. 36, dated 06-12-2012. Therefore, I hereby authorise the Beneficiary to avail the benefit of additional period of tax exemption from .............. to .............. in continuation to earlier period from ................ to .............. in pursuance of Special Order/s dated ............................ referred above.
Commissioner of Commercial Taxes/
/Addl. Commissioner of Commercial Taxes
Note: * Strike out whichever is not applicable.
M/s ..............................................................................................
.......................................................................................................
TIN: .............................................................................................
Name of the unit: ..................................................................
Copy to: 1) ACCT, Incharge of concerned ward office.
2) The CTO Incharge of concerned ward office.
3) Office copy. 4) Guard file.