UTTARAKHAND
VALUE ADDED TAX (AMENDMENT) ACT, 2014 THE UTTARAKHAND VALUE ADDED TAX (AMENDMENT) ACT, 2014 [Act No. 12 of 2014] [04th March, 2014] An Act further to amend the Uttarakhand Value Added Tax Act, 2005 Be it enacted by the
Uttarakhand State Legislative Assembly in the Sixty-Fifth Year of the Republic
of India, as follows-- (1)
This Act may be called the Uttarakhand Value Added Tax (Amendment)
Act, 2014. (2)
It shall come into force at once. In the Uttarakhand Value
Added Tax Act, 2005 (hereinafter referred to as the "Principal Act")
after Section 25 of the Uttarakhand VAT Act, Section 25-A shall be added as
follows, namely-- '25-A. Deemed Assessments
in Certain Cases.-- (1)
With the objective to dispose of a large number of pending annual
assessments in which relatively smaller amount of turnover or tax in involved,
notwithstanding anything contained in this Act, it is hereby provided that
Commissioner may, by notification declare that the registered dealers, as
listed in such notification, are deemed to have been self assessed, under the
Uttarakhand VAT Act, 2005 or under sub-section (2) of Section 9 of the Central
Sales Tax Act, 1956 read with the Uttarakhand VAT Act, for the assessment year
as mentioned in such notification, on the basis of; (a)
the tax liability admitted in all the periodical returns, in the
cases where all the periodical returns are filed but annual return is not filed
till the date of commencement of the provisions of this section; and (b)
the tax admitted in the annual return, in the case where any or
all of the periodical returns are not filed but annual return is filed till the
date of commencement of the provisions of this section; and (c)
the tax admitted in the annual return, in the case where all of
the periodical returns and annual return are filed till the date of
commencement of the provisions of this section: Provided that-- (i)
assessment of such dealer is pending and is not related to the
assessment years after than 2011-12 or 2012-13; and (ii)
the "Annual Gross Turnover" of such dealer in the
related assessment year is not more than Rs. 1 crore. However there shall be no
such limit for the dealer who has exclusively dealt in the Special Category
Goods as specified in Schedule III at Serial Nos. 2, 3 or 8, and sold it after
purchase from registered dealers within the state; and (iii)
where any exemption, concession or rebate of tax under the
provisions of the Central Sales Tax Act, 1956 or Uttarakhand VAT Act, 2005 is
claimed, the annual return and the required declarations, certificate or other
evidence in support of such claim are submitted as per provision of the related
Act and rules made thereunder; and (iv)
any appeal under Section 51 or Section 53 or any writ against any
order or notice of the assessing officer under any section of the Act, related
to such assessment year is not filed. Provided further that-- (i)
such dealer has not made any transaction of transfer of property
in goods (whether as goods or in some other form) involved in the execution of
a works contract; and (ii)
?such dealer has not made
any transaction of sale of "iron and steel" or "edible oil"
to a registered dealer within the state or outside the state; and (iii)
?such dealer has not made
any sale, after purchase, of bricks or any kind of minor minerals; (iv)
?such dealer has not sold
any Timber product, the rate of tax on which is either zero or less than the
general rate of VAT on Timber and which is made of such timber which is
imported from outside the state or purchased from within the state on a
concessional VAT rate; and (v)
?such dealer has not claimed
a Refund of more than Rs. 5000. (2)
Deemed assessment under sub-section (1) cannot be made a ground
for any legal dispute, in any other assessment of the same dealer or in any
assessment of any other dealer, regarding the rate of tax on a particular
commodity, certain transaction being a transaction of sale of goods or service,
certain transaction being an inter-State sale or intra-State sale or certain
transaction being inter-State sale, consignment/stock transfer etc. (3)
No proceedings for imposing or realising penalty or late fees for
not filling or late filing of return or not depositing the admitted tax within
prescribed time shall be initiated in the cases notified under sub-section (1)
and if already initiated shall be dropped. However, the tax admitted or
interest due, if not deposited shall be realised as per provisions of the Act. (4)
After the issue of the notification as provided in sub-section (1)
if, on the basis of scrutiny or any information received, the assessing officer
is satisfied that the tax liability in any case related to any assessment year
exceeds the admitted tax liability of Rs. 5000 or more, the case for such an
assessment year may be opened, with the permission of the Commissioner or the
officer not below the rank of Joint Commissioner authorised for this purpose by
the Commissioner, for re-assessment after examining the books of accounts and
the related documents and notwithstanding anything contained in this Act the
limit for opening such case for re-assessment shall not be more than 5 years
after the close of such assessment year and the limit for finalising such
re-assessment shall not be more than one year from the date on which the case
is opened. (5)
No appeal under the Act shall lie against any decision under
sub-section (4) for opening any case for re-assessment. (6)
"Annual gross turnover", for the purpose of clause (ii)
of sub-section (1), shall be the sum of: The State Transaction as
under. (a)
taxable sales of goods within the state; (b)
taxable purchase under sub-section (10) of Section 3 of the Act; (c)
non-taxable sales of goods listed in Schedule I of clause (a) of sub-section
(2) of Section 4 of the Act; (d)
non-taxable sales of goods (as per other provisions of the Act);
and The inter-State
Transactions as under. (a)
taxable inter-State sale of goods; (b)
non-taxable inter-State sale of goods listed in Schedule I of
clause (a) of sub-section (2) of Section 4 of the Act; (c)
non-taxable inter-State sale (as per other provisions of the
Central Sales Tax Act, 1956); (d)
turnover of export out of the country; (e)
value of goods stock transferred/consigned to outside the State. (7)
To carry out the objective and purpose of this section
Commissioner may, if required, issue necessary instructions or clarifications
so that, due to minor omissions or errors on the part of any dealer, the
benefit of the provisions of this section could not be denied. In sub-clause (ii) of
clause (d) of sub-section (1) of Section 74 of the "Principal Act",
for the existing clause, the following clause shall be substituted, namely-- Existing clause Hereby substituted clause When addressed to any other officer
or authority Ten rupees When addressed to any other officer
or authority (a) Ten rupees (b) No fee, where such application is
submitted online.
Preamble - THE UTTARAKHAND VALUE ADDED TAX (AMENDMENT) ACT, 2014PREAMBLE