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The Orissa Value Added Tax Rules, 2005 FORMS
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FORM VAT-206

ORDER IMPOSING PENALTY / INTEREST LEVIED FOR LATE FILING OF RETURN / DEFAULT IN PAYMENT OF TAX

[See clause (b) of sub-rule (1) of rule 39]

01. Office address

 

D D - M M - Y Y Y Y
                   

 

02. TIN                     SRIN              

03. Name and address of the dealer

Despite issue and service of notice of show-cause notice issued vide letter no_______dt_________ in Form VAT-205, you have failed to submit any explanation / submitted explanation which is not satisfactory for the following reasons:

1.

2.

3.

4.

Therefore interest / penalty is imposed as under.

04. (a) The tax due on the return for the tax period (s) from ________to ________ is Rs.___________ which was not paid / paid on date____________ against due date (s) of__________. You have failed to show cause / shown cause which is not found to be satisfactory for which interest is levied as provided under sub-section (1) of Section 34 of the Act as under:

(i) amount the tax due ___________

(ii) due date of payment __________

(iii) date of payment _____________

(iv) period of delay _________months ___________days

(v) interest @ 1% on Rs________ for ________months _______days is Rs__________ and;

(b) in addition to interest, penalty under sub-section(2) and/or under sub-section (3) of section 34 is levied as calculated under;

(i) amount of tax payable ________

(ii) due date of payment __________

(iii) actual date of payment________

(iv) period of delay________ months and _______ days

(v) amount of interest payable__________

(vi) total amount of tax and interest payable _________

(vii) penalty @2% on Rs__________ is Rs _________

(c) (i) due date of filing return _________

(ii) date of filing return / date of order

(iii) period of delay _______days

(iv) penalty @ Rs 100 per day for ______days

(v) subject to a maximum of Rs 10,000/- Rs______________

(d) total interest and penalty interest under section 34 (1) Rs________
  Penalty under section 34 (2) Rs________
  Penalty under section 34 (3) Rs________
  Total .............

This amount of Rs.____________ (Rupees______________) towards interest and penalty shall be paid within thirty days from the date of receipt of this order and the proof of payment thereof produced before the undersigned within seven days of the date of payment.

Office Seal  
  Assessing Authority
Place _____________

Date _______________

Signature and Seal