The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (11)
PUBLISHED BY AUTHORITY
No. 270] NEW DELHI, WEDNESDAY, OCTOBER 28, l964/KARTIKA 6, 1886
Separate paging is given to this Part in order that it may be filed as a separate compilation
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX
New Delhi, the 28th October 1964
S.O. 3797.—In exercise of the powers conferred by sub-section (1) of section 7 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964), the Central Board of Direct Taxes hereby makes the fol- lowing rules, namely:—
1. Short title and commencement.—(1) These rules may be called the Taxation Laws (Refund of excess penalty) Rules, 1964.
(2) They shall come into force on the 1st day of November, 1964.
2. Definitions.—In these rules,—
(a) "Act" means the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964;
(b) "Form" means a form specified in the Schedule to these rules.
3. Application for refund of excess penalty.—(1) An application for refund of excess penalty in respect of Government dues (other than annuity deposit) under the first proviso to sub-section (1) of section 3 of the Act shall be made by an assessee entitled to such refund in Form No. 1 to the Taxing Authority- (a) in a case where the final order reducing such Government dues is received by the assessee before the 1st day of November, 1964, not later than the 30th day of April, 1965;
(b) in any other case, within a period of six months from the date on which the final order reducing such Government dues is received by the assessee.
TO?2 THE GAZEITE OF INDIA EXTRAORDINARY [PART I I- SlC. "(ii)] FORM NO. l[See rule 3(1)]
APPLICATION FOE REFUND OF EXCESS PENALTY IMPOSED FOR DEFAULT IN PAYMENT OF GO \fERNMENT DUES (OTHER THAN ANNUITY DEPOSIT)
I/We of (address) do hereby state that I/We have paid a penalty of Rs which was imposed on me/us for default in payment of Government dues determined as payable by me/us under .. for the assessment year/ chargeable uie Act*
in respect of -the estate of
accounting period
in the case of
2. I/We further state that as a result of a final order dated
which was received by me /us on such Government dues have been reduced to Rs , which is less than the amount of penalty recovered from me/ua.
3. I/We therefore request that a sum of Rs , being the excess amount of penalty recovered from me/us over the amount of Government dues as finally reduced, may be refunded to me/us.
Dated
Signature(s)
*Here mention the scheduled Act under which Government dues were deter- mined as payable.
Delete inapplicable words.
FORM NO. 2
[See rule 3(2)]
APPLICATION FOR REFUND OF EXCESS PENALTY IMPOSED FOR DEFAULT IN PAYMENT OF ANNUITY DEPOSIT
I/We of (address) do hereby state that I/we have paid a penalty of Rs which was imposed on me/us for default in payment of Annuity Deposit under the Annuity Deposit Scheme, 1964, for the assessment year in the case of
2. I/We further state that as a result of a final order dated
which was received by me/us on such Annuity Deposit has been reduced to Ra ai>d the penalty recovered from me/us exceeds one half of the amount of annuity deposit as finally required to be made by me/us.
:i. I/We therefore request that a sum of Rs , being the excess amount of penalty recovered from me/us over one-half of the amount of annuity deposit DS finally required to "be made by me/ua, may be refunded to me/us.
Dated
Signature(s)
Delete inapplicable words.
[No. 77 (F. No. 16/125/64-ITB).]
WASIQ ALI KHAN, Secy.