Subject: Guidelines for implementation of amnesty scheme under Notification SRO 361 Dated: 13.11.2016.
The Government in the interest of the industrial development of the State has authorized a scheme aiming at condoning the defaults of compliance of technical nature stipulated in the relevant notifications by giving the industrial unit holders a last opportunity to make good the deficiencies within the prescribed time and subject to the conditions laid down in SRO 361 dated:13.11.2016
Accordingly, for the implementation of the scheme, the following guidelines are issued in pursuance of para (9) of SRO 361 dated:13.11.2016.
1. Submission of declaration/documents/proof of payment.
The industrial unit holders who are desirous of availing the benefit of this scheme are required to file the prescribed declaration (forming annexure to these guidelines) alongwith the relevant documents and the proof of payment as specified in paras (1) (2) (3) ( as the case may be) of SRO 361 dated:13.11.2016, in the office of the Assessing Authority concerned within the time prescribed in the notification. The Assessing Authority shall issue proper receipts of the declarations/ documents filed with them and diarize the same.
2. Preliminary scrutiny
The declaration alongwith documents received by the concerned Assessing Authority shall be subject to preliminary scrutiny at the time of receipt and deficiencies noticed prima facie shall be brought to the notice of concerned dealer advising the dealer to rectify the same so as to ensure that the case is complete in all respects.
3. Detailed scrutiny
The prescribed declaration and the documents required to be submitted therewith shall be examined by the Assessing Authority within one month from the last date prescribed for filing of documents, and the deficiencies, if any shall be allowed to be made good within a period of one month from the date of issuance of deficiency notice. Failure to make good the deficiencies shall render the unit holder ineligible for benefit under this notification and entire amount of tax, interest and penalty shall be recovered in accordance with the provisions of law.
4. Summary rejection
The industrial unit holder who fails to rectify the deficiencies conveyed to him or explanation offered by him being not satisfactory, shall be informed in writing about the rejection of the case giving reasons in writing for doing so.
5. Redressal of Grievances.
The Industrial unit holder, feeling aggrieved by such rejection, will have an opportunity of presenting his case before the concerned Additional Commissioner Commercial Taxes (Administration). The representation to this effect shall be made before the concerned Additional Commissioner Commercial Taxes (Administration) within a period of 15 days from the date of receipt of communication regarding rejection. The concerned Additional Commissioner Commercial Taxes (Administration) shall examine the case and pass an appropriate order within a period of 15 days from the date of receipt of representation in his/her office, which shall be final and binding.
6. Unit Holder qualifying for amnesty
The Industrial unit holder whose case is found in order or who rectify/explain the deficiencies, pointed out to the satisfaction of the concerned Assessing Authority shall qualify for the amnesty scheme subject to the fulfillment of conditions specified in the relevant notification granting exemption.
7. Monitoring
The entire process of verification and the consequential acceptance/rejection of cases will be monitored by the concerned Additional Commissioner Commercial Taxes (Administration) Jammu/Kashmir for which they will conduct periodical inspections of register and relevant papers maintained in the circles. Report of such inspections shall be submitted to the Commissioner Commercial Taxes, J&K.
8. Final disposal
The concerned Assessing Authority shall in respect of those cases as may be found in order pass an order allowing exemption provided they have fulfilled other conditions specified in the relevant notifications under which such exemptions is allowed. Such order shall be passed within a period of 3 months after the closure of the scheme. A copy of the order shall be issued to the concerned dealer free of charge.
(P.I. Khateeb)
Commissioner Commercial Taxes, J&K
DECLARATION
( In terms of para (1) of SRO 361 dated: 13.11.2016)
1. Particulars of payment ( Please attach proof) as required in terms of para (1) (2) (3 ) of notification SRO 361 Dated: 13.11.2016
Details
** Enclosures
Purchase statement(s) for the year (s)
(Please fill the accounting year/Years in the boxes)
Trading Account/Manufacturing Account/Balance sheet for the year(s)
( Please fill the accounting year/Years in the boxes)
Returns/Revised Returns for the accounting year(s)
*More columns for the accounting years can be added.
**The filing of documents is obligatory and failure to do so shall entail disqualification under the scheme.