Amnesty Scheme for registration to Un-registered Dealers under WB-VAT

The Com­mer­cial Tax Depart­ment, West Ben­gal has intro­duce an attrac­tive amnesty scheme for unreg­is­tered deal­ers for reg­is­tra­tion upon pay­ment of reduced tax on their self-declared turnovers for past peri­ods with­out pay­ment of inter­est and penal­ty. The scheme will be open from 01.04.2015 till 31.07.2015.

Sec­tion 24(A) of WB VAT Act 2003 pro­vides spe­cial pro­vi­sion for registration:

(1) Notwith­stand­ing any­thing con­tained in sub-sec­tion (1) and sub-sec­tion (2) of sec­tion 24, a deal­er who is liable to pay tax under sec­tion 10, but has failed to apply for reg­is­tra­tion under the Act, may, at his option, make an appli­ca­tion for reg­is­tra­tion in the pre­scribed form to the pre­scribed author­i­ty under sec­tion 24 14[by the 31st day of July 2008], along with a dec­la­ra­tion by such deal­er giv­ing par­tic­u­lars were sales for year or part there­of, and proof of pay­ment of tax, in lieu of tax payable under sub­sec­tion ( 2) of sec­tion 16, at the rate of one-half per cen­tum on turnover of sales on which tax is payable as referred to in sub-sec­tion (1) of sec­tion 16, in respect of the peri­od com­menc­ing on and from the appoint­ed day where such deal­er is liable to pay tax from the appoint­ed day, or on and from any day after the appoint­ed day where such deal­er is liable to pay tax from such day after the appoint­ed day, and end­ing on the day pre­ced­ing the date of fil­ing such application;

13. The pro­vi­sions of this sec­tion have been amend­ed as above by W.B.Act I of 2008, s.9 (5), w.e.f. 01.04.2008

14. Subs. By W.B.Act. II of 2010, s.6 (5), w.e.f. 30.09.2008. Pro­vid­ed that the pro­vi­sions of this sub-sec­tion shall not apply to any dealer,–

(a) if any notice for deter­mi­na­tion of his lia­bil­i­ty under any of the pro­vi­sions of the Act has been issued to him under sec­tion 66; or

(b) if any accounts, reg­is­ters or doc­u­ments, includ­ing those in the form of elec­tron­ic records have been seized from him under sec­tion 67 on or after the appoint­ed day; or

© if any accounts, reg­is­ters or doc­u­ments, includ­ing those in the form of elec­tron­ic records have been seized from him under sec­tion 66 of the West Ben­gal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) dur­ing the peri­od of three years imme­di­ate­ly pro­ceed­ing the appoint­ed day.

(2) If the appli­ca­tion referred to in sub-sec­tion (1) filed by a deal­er is found to be in order and the tax accord­ing to the dec­la­ra­tion have been paid, the pre­scribed author­i­ty shall grant reg­is­tra­tion to such deal­er with­in thir­ty days from the date of receipt of such application.

(3) The reg­is­tra­tion cer­tifi­cate issued under sub-sec­tion (2) shall be effec­tive from the date of order grant­i­ng such reg­is­tra­tion: Pro­vid­ed that where a deal­er makes an appli­ca­tion togeth­er with a dec­la­ra­tion and receipt­ed chal­lans show­ing pay­ment of tax and such appli­ca­tion is not dis­posed of by the reg­is­ter­ing author­i­ty with­in thir­ty days from the date of receipt of such appli­ca­tion, the deal­er shall be deemed to have been reg­is­tered on expiry of such period.

(4) Notwith­stand­ing any­thing con­tained in sec­tion 64, a deal­er who has made an appli­ca­tion under sub-sec­tion (1) shall not be enti­tled to issue tax invoice referred to in clause (48) of sec­tion 2 of the Act, dur­ing any peri­od pri­or to the date of the order grant­i­ng such registration.]