PUNJAB GOVT. GAZ. (EXTRA), JANUARY 19, 2021
(PAUSA 29, 1942 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, JANUARY 19, 2021
(PAUSA 29, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. G.S.R. 10/C.A. 39/1987/S.29-A/
Amd.(7)/2021, dated the 13th January, 2021,
containing amendment in the Punjab Legal
Services Authority (Transaction of Business
.. 141
and other Provisions) Regulations, 1998.
2. Notification No. S.O. 11/P.A.8/2005/S.29-A/
C.A.74/1956/S.9/2021, dated the 18th
January, 2021, containing the Scheme, namely
the Punjab One Time Settlement of
.. 143-153
Outstanding Dues, 2021.
Part - IV Correction Slips, Republications and
Replacements
Nil
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PART III
GOVERNMENT OF PUNJAB
PUNJAB STATE LEGAL SERVICES AUTHORITY
NOTIFICATION
The 13th January, 2021
No. G.S.R. 10/C.A.39/1987/S.29-A/Amd.(7)/2021.- In exercise of
the powers conferred by section 29-A of the Legal Services Authorities Act,
1987 (Central Act No. 39 of 1987), and all other powers enabling it in this
behalf, the Punjab State Legal Services Authority hereby makes the following
regulations further to amend the Punjab Legal Services Authority (Transaction
of Business and other Provisions) Regulations, 1998, namely:-
REGULATIONS
1. These Regulations may be called the Punjab Legal Services Authority
(Transaction of Business and other provisions) (Amendment) Regulations,
2021.
2. In the Punjab Legal Services Authority (Transaction of Business and other
Provisions), Regulation, 1998, in Regulation 13, in sub-regulation (3),-
(i) the following proviso shall be inserted before the existing provisos,
namely:-
"Provided that the Chairman of the District Legal Services Authority
may incur the expenditure upto Rupees fifty thousand per month
out of District Legal Aid Fund, to carry out various functions of
District Authorities or Sub-Divisional Legal Services Committees".
(ii) In the existing first proviso, for the words "Provided that", the words,
"Provided further that" be substituted.
ARUN GUPTA,
Member Secretary,
Punjab State Legal Services Authority,
SAS Nagar (Mohali).
2207/1-2021/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION, PUNJAB
(EXCISE AND TAXATION -II BRANCH)
NOTIFICATION
The 18th January, 2021
No. S.O. 11/P.A.8/2005/S.29-A/C.A.74/1956/S.9/2021.- Whereas,
the State Government is satisfied that it is necessary so to do in public interest,
for greater transparency, in order to ensure compliance, notify scheme for
settlement of unpaid tax in case of any transparancy in the discharge of tax
liabilities;
Now, therefore, in exercise of the powers conferred by section 29-A of
the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) read with
sub- section (2) of section 9 of the Central Sales Tax Act, 1956 (Central Act
No. 74 of 1956), and all other powers enabling him in this behalf, the Governor
of Punjab, is pleased to notify the following Scheme for Recovery of Outstanding
Dues, namely:-
SCHEME
1.Short title, extent (1) This scheme may be called the Punjab One Time Settlement of
and commence- Outstanding Dues,2021 .
ment.-
(2) It extends to the whole of the State of Punjab.
(3) It shall come into force on and with effect from the 15th January, 2021.
(4) For assessments completed till 31sty December, 2020, under the relevant
Act,no application for settlement of dues under the said Scheme shall be
entertained after 30th April,2021 .
2. Definitions.- (1) In this Scheme, unless the context otherwise requires, -
(a) "Act" means the Punjab Value Added Tax Act, 2005 or the Central Sales
Tax Act, 1956;
(b) "applicant" means a person who is liable to pay outstanding dues under
the relevant Acts and has opted for the settlement Scheme;
(c) "determined amount" means net tax payable as a result of settlement by
the applicant under this Scheme;
(d) "order of settlement" means an order issued under this Scheme for
settlement of outstanding dues under the relevant Act; and
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(e) "Scheme" means the Punjab One Time Settlement Scheme for Recovery
of Outstanding Dues, 2020.
(2) The words and expressions used in this Scheme but not defined under
this Scheme shall have the same meaning as assigned to them under the
Punjab Value Added Tax Act, 2005 or the Central Sales Tax Act, 1956,
as the case may be.
3. Settlement of (1) Any person whose assessment has been made under the relevant Act
outstanding dues.- shall be eligible to apply and avail the benefits under this Scheme, subject
to the terms and conditions specified in the Scheme.
(2) The applicant shall be required to make an application in Form OTS -1
alongwith the additional original statutory Forms, if any, to the Excise and
Taxation Officer concerned.
(3) The application shall be accompanied with the proof of payment of 100%
of the determined tax under the relevant Act.
(4) On receipt of application, an acknowledgement in Form OTS-2 shall be
issued by the Office of the Assistant Excise and Taxation Commissioner
concerned.
(5) On examination of the application, if the concerned Excise and Taxation
Officer is satisfied with the self-assessed determined tax along with proof
of payment thereof and other particulars required to be mentioned in the
application, an order of settlement under the relevant Act in Form OTS -
4 shall be passed by such Officer.
(6) If there is any deficiency, the concerned Excise and Taxation Officer
shall serve a deficiency notice in Form OTS-3 on the applicant with the
directions to complete the deficiencies within seven days from the date
of service of notice. If the applicant fails to comply with the directions
given in the notice, his application shall be rejected.
4. Terms and (1) Any person whose case is pending before any of the Appellate Authorities
conditions.-
i.e. the Deputy Excise and Taxation Commissioner (Appeals) or Tribunal
or High Court or Supreme Court, shall be eligible to apply and avail benefits
under this Scheme, provided that the applicant shall submit declaration
that once the dues are settled under the Scheme, the applicant shall
withdraw such a case within a period of seven days from the date of
communication of order of settlement and shall submit the proof thereof
to the notified authority-cum-Excise and Taxation Officer.
(2) In case dealer has deposited twenty-five percent of additional demand PUNJAB GOVT. GAZ. (EXTRA), JANUARY 19, 2021 145
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as pre-requisite under sub-section (5) of section 62 of the Punjab VAT
Act, 2005 for the entertainment of appeal, waiver shall be twent-five
percent of additional demand or sum total of waiver as specified in the
Table given below the Form OTS-1, whichever is higher. No refund shall
be given in respect of twenty-five percent of additional demand already
deposited by the dealer.
(3) In case of failure of the applicant to comply with the provisions of sub-
clause (1), the order of settlement shall stand cancelled.
(4) Form OTS-1 shall be filed separately for each assessment year and
accordingly, order of settlement shall be issued under the relevant Act.
(5) An order of settlement passed under the relevant Act shall not be re-
opened in any proceeding by way of review or revision or any other
proceeding under the relevant Act.
(6) Any determined amount paid by the applicant under the Scheme shall not
be refundable.
(7) No appeal against the settlement order shall lie before any of the Appellate
Authorities i.e. Deputy Excise and Taxation Commissioner (Appeals) or
Tribunal or High Court or Supreme Court.
(8) If any tax shown as paid in the assessment order is later found to be
actually unpaid, then the same shall be recoverable along with applicable
interest and penalty, if any, under the relevent provisions of the Act,
notwithstanding the settlement order.
5. Power to
If any difficulty arises in giving effect to any provisions of this Scheme,
remove
the Commissioner, by a general or a special order, published in the Official
difficulties.-
Gazette, make such provisions not inconsistent with the provisions of this
scheme, as may be necessary or expedient for the purpose of removing
the said difficulty:
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