After notifying the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021, the Himachal Pradesh State Government notifies the Procedure to carry out the purposes of said Scheme vide notification no. No. EXN-FO(10)/81/2021 dated 29.12.2021.
GOVERNMENT OF HIMACHAL PRADESH
DEPARTMENT OF STATE TAXES AND EXCISE
Shimla-2
Notification No. EXN-F0(10)/81/2021 | Dated: 29th December, 2021
In exercise of the powers conferred by para 16 of the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021, the Governor of Himachal Pradesh here by makes the following Procedure to carry out the purposes of said Scheme, namely:—
1. Short title and commencement.—(1) Procedure for the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021 (hereinafter refer to as the “Procedure”).
(2) It shall come into force with immediate effect.
2. Definitions.—In the Procedure, unless the context otherwise requires,—
a. “Scheme” means the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 20211, as published in the Rajpatra (e-Gazette) of Himachal Pradesh on 28th Dec, 2021 vide Notification No.EXN-F0(10)/81/2021 dated 27th December, 2021.
b. “para” means the para of the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021;
c. “subsumed enactment” means the Central Sales Tax Act, 1956, the H.P. Value Added Tax Act, 2005, the H.P. Tax on Entry of Goods into Local Area Act, 2010, the H.P. Tax on Luxuries (in Hotels and Lodging Houses) Act, 1979, the H.P. Entertainment Duty Act, 1968, the H.P. Entertainments Tax (Cinematograph Shows) Act, 1968 and the H.P. Goods and Sales Tax Act, 1968.
d. “Form” means the Form annexed to the Procedure;
e. Words and expressions used in Procedure but not defined in the Procedure and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.
3. Filing and Acknowledgment of Declaration under para 4.—(1) The declaration under para 4 of the Scheme shall be made in Form LCRS-01 by the declarant.
(2) A separate declaration shall be filed for each case. Explanation.—For the purpose of this clause, a “case” means
(a) Any additional demand pending for recovery pertaining to a financial year or any return period in respect of which assessment has been made; or
(b) any pending assessment or any demand on account of tax, penalty and interest that may accrue as a result of determination of tax liability of such pending assessment under a subsumed enactment.
(3) Every declaration under the Scheme shall be accompanied by the Settlement Fee and all required documents as per clause 5 and 6.
(4) On receipt of the declaration, a registration number shall be assigned to it by maintaining a separate registration register by the members of the Designated Committee and an acknowledgement bearing a reference number shall be issued in Form LCRS-02 to the declarant by the Designated Committee as per sub-para (2) of para4.
(5) Notwithstanding anything contained in the Procedure, an acknowledgement shall not be issued and declaration shall be rejected if the declaration is not accompanied by proof of payment of settlement fee, if any.
4. Constitution of Designated Committee.—(1)The Designated Committee under para 2(1)(i) of the Scheme in each Revenue Circle may consist of following:—
(i) The Deputy/Assistant Commissioner of State Taxes and Excise,(District In-charge or the Circle 1n-charge as the case may be);
(ii) The State Tax and Excise Officer/Asstt. State Taxes and Excise Officer, (Circle In-charge).
5. Payment of Settlement Fee.—(1) The declarant shall calculate Settlement Fee as per para 6 of the Scheme as indicated in Annexure `A’:B’ and ‘C’ appended with Form LCRS-0 1 .
(2) The payment of Settlement Fee calculated under para 6 of the Scheme shall be deposited online in the government treasury in the relevant head of account of the subsumed Act and produce the proof of payment of such fee alongwith the declaration in Form LCRS-01. No manual payment on account of Settlement Fee shall be accepted.
6. Verification of declaration by the Designated Committee.—(1) The Designated Committee shall verify the correctness of the declaration made by the declarant under para 9 of the Scheme. The following documents shall be verified by the Designated Committee to ascertain the correctness and genuineness of the claim filed by the declarant in Form LCRS-01:—
(i) Balance sheet in case of the Company,
(ii) Trading and Profit and Loss Account in case of traders,
(iii) Abstract of all returns filed or not filed for the financial year and copies of such returns which are filed,
(iv) Proof of payment of Settlement Fee in original,
(v) Copies of assessment orders where settlement of any additional demand is pending for recovery for relevant years,
(vi) Copy of last assessment order, if any,
(vii) Proof of withdrawal of any proceeding or appeal or revision for any period pending before the Appellate Forum, if any,
(viii) Any other document/information as Designated Committee may require to its satisfaction.
(2) The Designated Committee shall issue Discharge Certificate in Form LCRS-03 if the declaration filed is in order and reject the same in Form LCRS-03(A) if the committee finds that the declaration is incomplete. In case where the declaration has been rejected, the declarant may request the Designated Committee in writing within10 days of the rejection of the declaration requesting the Designated Committee to give him an opportunity of being heard. After giving opportunity if the declarant completes the deficiencies then the Designated Committee shall issue the Discharge Certificate.
7. Scrutiny of Cases.—Maximum 3% of cases wherein discharge certificates have been issued in Form LCRS-03 may be taken up for scrutiny within six months of the closure of the Scheme as per the provisions of para 12.The Commissioner of State Taxes and Excise may fix the criteria for selection of such cases.
8. Appeals.—(1) The Appellate Authority for the purpose of paral3 of the Scheme may be as under:
(i) The Addl. Commissioner of State Taxes and Excise (South Zone), Shimla for South Zone comprising of District Shimla, Solan, Sirmour, Kinnaur, Revenue district BBN at Baddi and Spiti of district Lahaul&Spiti:
(ii) The Joint Commissioner of State Taxes and Excise (Central Zone), Mandi for Central Zone comprising of district Mandi, Kullu, Hamirpur, Bilaspur and Lahaul of district Lahaul&Spiti:
(iii) The Joint Commissioner of State Taxes and Excise (North Zone), Palampur for North Zone comprising of district Kangra, Una, Chamba and revenue district Nurpur.
(2) Any aggrieved declarant may file an appeal before the Appellate Authority in Form LCRS-04 within thirty days of the communication of any adverse order passed against the declarant.
(3) The Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from preferring an appeal within the aforesaid period of thirty days, it may allow such appeal to be preferred within a further period not exceeding thirty days.
(4) The Appellate Authority may, after giving the parties an opportunity of being heard, pass such order as he thinks fit, confirming or modifying the discharge certificate or notice appealed against or referred to.
(5) The Appellate Authority shall decide the appeal within 90 days from the date of filing of appeal under sub-para (5) of para 13 of the Scheme.
(6) A certified copy of the order pronounced by the Appellate Authority under sub-para (4) of para 13 of the Scheme shall be sent to the appellant and the designated committee after such pronouncement.
Explanation.— For the provision of this clause, the appeal shall be deemed to have been filed only when the acknowledgement, indicating the appeal number, is issued.
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