GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
Jaipur, dated March 22, 2023
(Under Amnesty Scheme-2023)
In exercise of the powers conferred by clause 6(4) of FD notification. No.F.12(5) FD/Tax,2023-98 dated 10.02.2023 with respect to Amnesty Scheme-2023. I Dr. Ravi Kumar Surpur, Commissioner. Commercial Taxes. Rajasthan. Jaipur, hereby, issue the following clarification in response to various queries form the field officials.
I. With respect to category at S.No. 1 of Column No. 2 of Table-A of the Scheme, which pertains to ‘Outstanding demand not more than rupees one lakh in a single entry in the DCR’.
The following definitions are important in this regard:-
3 (i) “Disputed Amount” means any tax, interest, fee or penalty for which any show cause notice has been issued or against which an appeal, revision, writ petition or special leave petition is pending or contemplated including that pertaining to cases which have been remanded by any authority;
3(j) “Final amount” means the amount of outstanding demand or disputed amount which the assessing authority determines after adjustment/rectification/ reassessment etc., if any;
3 (l) ” Outstanding Demand’. means any demand pertaining to the Act. which is pending in the Demand and Collection Register:
The word “any” used in the definition of outstanding demand of the scheme has diversity of meaning and may be employed to indicate ‘all’ or ‘every’ as well as ‘some’ or ‘one’ and its meaning in a given statute depends upon the context and the subject matter of the statute. In the given context the term ‘any’ here would mean ‘all’ Outstanding Demand in the above said category.
Hence. it is clarified that:-
(i) The term ‘Outstanding demand’ in the above category shall also include ‘disputed amount’ which is not more than rupees one lakh in a single entry pending in the DCR on 10.02.2023, subject to the fulfillment of condition laid down in the Scheme for the withdrawal of the litigation.
(ii) The term ‘Outstanding demand’ in the above category does not include ‘Final Amount’ which is arrived after 10.02.2023 and resulted in outstanding demand of not more than rupees one lakh in a single entry pending in the DCR.
Where the outstanding demand or disputed amount includes an amount partly pertaining to the goods included in the entry number 54 of the Schedule-VII of the Constitution and partly to other goods not covered by the said entry, will be eligible for the benefits under the Scheme only to the extent of amount of demand/dispute related to goods not covered under entry number 54 of the Schedule-VII of the Constitution.
(Dr. Ravi Kumar Surpur)