Period to grant Amnesty- extended under Haryana VAT
On 13-01-2016, the much awaited Amnesty Scheme for recovery of dues upto 01-April-2015 has been provided for by substituting section 59A vide Notification No. Leg. 1/2016 dated 13th January, 2016. The new section 59 A can be read as under:
"59A Amnesty Scheme.-
Notwithstanding anything to the contrary contained in this Act and rules framed thereunder, the Government may, by notification in the Official Gazette, notify amnesty scheme covering payment of tax, interest, penalty or any other dues under the Act, for the period prior to the 1st April, 2015, subject to such conditions and restrictions, as may be specified therein, covering tax, rates of tax, period of limitation, interest, penalty or any other dues payable by a class of dealers or classes of dealers or all dealers.".
The benefit for amnesty scheme has now extended in the legislature, as prior to the substitution, the state was empowered to notify an amnesty scheme for the recovery of dues upto 01-April-2014.
Now, with the substitution, the benefit of amnesty scheme has been extended to recovery of dues upto 01-April-2015.
However, the notification granting benefit of the same to a certain class of dealers and the corresponding rules & conditions is still awaited.