In exercise of the powers conferred by section 25-D of the Jammu and Kashmir General Sales Tax, Act 1962, the Government orders that:-

1. there shall be 100% remission of penalty imposed upto the accounting year 2004-05 under clause (b) of sub-section (8) of section 15A of the Jammu & Kashmir General Sales Tax Act, 1962 in respect of the transporters;

2. all the concerned Assessing Authorities having jurisdiction shall be competent to pass order for waiver of such penalty, subject, however, to the condition that no proceedings are pending in this regard before any forum including Court(s);

3. in respect of the cases where the transporters have challenged the orders passed under clause (b) of sub-section (8) of section 15A of the Jammu & Kashmir General Sales Tax Act, 1962, before any Appellate Authority or Court(s) of Law, the benefit of scheme shall be available subject to the condition that the concerned transporter files an application before the Competent Authority, along with an affidavit, that he has filed an application for withdrawal of such case(s] and that there are no proceedings pending before any Appellate Forum or Court(s), as the case may be;

4. the amount, if any already paid towards penalty and interest before the issuance of this notification shall neither be refunded nor adjusted in any manner.

This notification shall come into force w.e.f 13-11-2016.

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government

Finance Department.