Kar Vivad Samadhan Scheme Rules, 1998
[1998] 30 CLA (St.)
Kar Vivad Samadhan Scheme Rules, 1998
SO 728(E) dated 27th August, 1998 issued by the Central Board of Direct Taxes
In exercise of the power conferred by sub-sections (1) and (2) of section 98 of the
Finance (No. 2) Act, 1998, (21 of 1998), the Central Government hereby makes the following
rules, namely :
Short title and commencement.
1. (1) These rules may be called the Kar Vivad Samadhan Scheme Rules, 1998.
(2) They shall come into force on the 1st day of September, 1998.
Definitions.
2. In these rules, unless the context otherwise requires, -
(a) "Scheme" means the Kar Vivad Samadhan Scheme, 1998, specified under Chapter IV in the Finance (No.2) Act,1998 (21 of 1998) ;
(b) "section" means section of the Finance (No. 2) Act, 1998 ;
(c) "Form" means the Forms annexed to these rules ;
(d) all other words and expressions used in these rules but not defined in these rules and defined in the Scheme under Chapter
IV of the Finance (No. 2) Act, 1998 (21 of 1998), shall have the same meanings respectively assigned to them in that
Scheme.Form of declaration under section 89 and manner of verification of such declaration in respect of tax arrear and
the amount payable.
3. (1) The declaration under section 88 of the Scheme shall be made, -
(a) in Form 1A in respect of tax arrear and the amount payable under direct tax enactment ;
(b) in Form 1B in respect of tax arrear and the amount payable under indirect tax enactment.
(2) The declaration under section 88 shall be verified in the manner
indicated therein and shall be signed by the person making such
delaration or by any person competent to act on his behalf under
direct tax enactment or indirect tax enactment, as the case may
be.
(3) The declaration under sub-rule (1) shall be furnished in
duplicate to the designated authority.
(4) The designated authority on receipt of declaration shall issue a
receipt in acknowledgement thereof.
Form of certificate under sub-section (1) of section 90.
4. The certificate under sub-section (1) of section 90 of the Scheme
shall be,
(a) in Form 2A setting forth therein the particulars of the tax
arrear and the sum payable under direct tax enactment after
determination towards full and final settlement of tax arrears
under that enactment;
(b) in Form 2B setting forth therein the particulars of the tax
arrear and the sum payable under indirect tax enactment after
determination towards full and final settlement of tax arrears
under that enactment:
Provided that no payments of the "sum payable" shall be made by way
of adjustment in an account in Form RG 23A Part II of RG 23C Part
II, as the case may be, of the Central Excise Rules, 1944.
Form of certificate under sub-section (2) of section 90 read with
section 91 of the Scheme.
5. The certificate under sub-section (2) of section 90 of the Scheme
stating full and final settlement of tax arrears shall be -
(a) in Form 3, where no writ petition, reference or appeal before
any High Court or the Supreme Court has been filed by the
declarant against any order in respect of the tax arrears
contained in the declaration ;
(b) in Form 4, where the declarant had filed a writ petition,
reference or appeal before any High Court or the Supreme Court
against any order in respect of the tax arrears and such writ
petition, reference or appeal had been withdrawn and the
declarant has furnished proof of such withdrawal in accordance
with the provisions contained in proviso to sub-section (4) of
section 90.
Publication of general or special order in section 96.
6. Any general or special order issued under sub-section (2) of section
96, shall be published in the Official Gazette if the Central
Government is of the opinion that it is necessary in public interest
so to do.
FORM OF DECLARATION UNDER SECTION 89 OF THE FINANCE (NO. 2) ACT, 1998
IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 1a
[See rule 3(1)(a)]
To,
The Designated Authority
...........................................
...........................................
Sir/Madam,
I hereby make a declaration under section 88 of the Finance (No. 2) Act, 1998.
I give below the following particulars :
1. Name of the declarant (in block letters)
....................................................................
2. Address : Office .........................................................
.........................................................................
.........................................................................
.............................................. Telephone No. .............
Residence ..........................................................
............................................ Telephone No. ........
3. Status of the declarant
(State whether individual, Hindu undivided family, firm,
company, etc.)
4. (a) Name of the Income-tax Range/Circle/Ward where last assessed ............
(b) Permanent Account Number (if allotted)
General Index Register Number (if any) ..................................
5. Details of tax arrears being offered for settlement:
Sl.No. Particulars Assessment year
19 - 19 19 - 19 19 - 19 19 - 19
a Assessed total income/wealth/taxable gift/chargeable
interest/chargeable expenditure
b Date of assessment order and the section under which
assessed.
c Amount payable as per assessment order
(i) Tax
(ii) Interest
(iii) Total
d Amount of penalty levied
(i) Under section
(ii) Amount
(iii) Date of order
e Tax arrear outstanding as on 31st March, 1998
(i) Tax
(ii) Interest
(iii) Penalty
(iv) Total
f Amount of tax arrear as on the date of making the
declaration under section 88
(i) Tax
(ii) Interest
(iii) Penalty
g Disputed income/wealth/value of gift/chargeable
interest/chargeable expenditure relating to disputed tax.-
(a) determined on the basis of search/requisition under section
132/132A of Income-tax Act or 37A or 37B of Wealth-tax
Act.
(b) cases not covered in (a) above.
h Amount payable under the Scheme where tax arrears relate to -
(i) Tax, penalty and interest
(ii) Only penalty and interest
(iii) Total
i Details of pendency of appeal/revision/reference/writ on
the date of declaration -
(i) Appeal/reference/revision/writ petition number
(ii) Date of filing
(iii) Authority or court
VERIFICATION
I ....................................................................
(name in block letters) son/daughter/ of
Shri ....................................................................
solemnly declare that to the best of my knowledge and belief, -
(a) the information given in this declaration, statements and
annexures accompanying it is correct and complete and amount
of tax arrears and other particulars shown therein are truly
stated and related to the previous years relevant to the
assessment years indicated in this declaration;
(b) I am not disqualified in any manner from making a
declaration under the Scheme with reference to the
provisions of section 95 of Finance (No. 2) Act, 1998.
I further declare that I am making this declaration in my capacity as
.................................................. [(designation)
(please specify if you are making a declaration on behalf of declarant)] and that
I am competent to make this declaration and verify it.
Place ................... .....................................
Date ..................... Name and signature of the declarant
Instructions for filling the form
1. This Form should be submitted to the Commissioner of Income-
tax notified as designated authority under section 87(b)(i)
of the Finance (No. 2) Act, 1998.
2. Separate Form may be used for each direct tax enactment,
more sheets may be used wherever necessary to give complete
details.
3. In case of variation between the amounts mentioned in column
5(c) and 5(d) and those in column 5(e), please attach
necessary details separately.
4. Attach necessary details in respect of variation between
column 5(e) and column 5(f).
5. The demand relating to block assessment should be indicated
under separate columns.
6. Delete whichever is not applicable.
7. No column shall be left blank. Wherever the entry is not
relevant the column shall be filled in as 'Not Applicable'.
8. Any other relevant information may be briefly indicated in a
separate sheet, if required.
FORM OF DECLARATION UNDER SECTION 89 OF THE FINANCE (NO.2) ACT, 1998
IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 1B
[See rule 3(1)(b)]
To,
The Designated Authority
............................................
............................................
Sir/Madam,
I hereby make a declaration under section 88 of the Finance (No. 2) Act, 1998.
1. Name of the declarant (in block letters) .......................................
2. Address : Office ...............................................................
................................................................................
....................................................................
Telephone No. ......................................
Factory address ..................................................................
(if dispute relates to excisable goods)
.................................................................................
....................................................................
Telephone No. ......................................
3. Status of the declarant .........................................................
(State whether manufacturer, dealer, importer, exporter,
individual company, etc.)
4. (a) If a manufacturing unit, indicate Central Excise
Registration No. ...............
If importer or exporter, indicate Importer or Exporter
Code No. .....................
(b) Name of Range/Division/Commissionerate/Custom House
where assessed or from where a show cause/demand
notice issued in relation to the case for which tax
arrears are proposed to be settled.
VERIFICATION
I, .....................................................................
(name in block letters) son/daughter/of Shri ............................................
solemnly declare that to the best of my knowledge and belief, -
(a) the information given in this declaration and statements and
annexures accompanying it is correct and complete and amount
of tax arrears and other particulars shown therein are truly
stated ;
(b) I am not disqualified in any manner from making a
declaration under the Scheme with reference to the
provisions of section 95 of Finance (No. 2) Act, 1998.
I further declare that I am making this declaration in my
capacity as ........... [(designation) (please specify if
you are making a declaration on behalf of
declarant)] and that I am competent to make this declaration
and verify it.
Place .................................... .......................................
Date .................................... Name and signature of the declarant
Instructions for filling the Form
1. This Form should be submitted to the Commissioner of Customs
or the Commissiner of Central Excise notified as designated
authority under section 87(b)(ii) of the Finance (No. 2)
Act, 1998.
2. Use separate Form for each indirect tax enactment and for
each case. More sheets may be used wherever necessary to
give details.
3. No column shall be left blank. Wherever the entry is not
relevant the column shall be filled in as 'Not Applicable'.
4. In column 3, the stage [adjudication or appeal with
Commissioner (Appeals) or appeal with Customs, Excise and
Gold Control Appellate Tribunal or revision application
before the Central Government or reference application or
writ petition in a High Court or civil appeal or special
leave petition in the Supreme Court] of pendency on the date
of making declaration should be clearly indicated and
relevant documentary evidence shall be enclosed.
5. In column 4, the amount of tax arrear will be with reference
to the pendency status of the case as declared under column 3.
6. Under column 5 indicate all amounts already paid voluntarily
or under protest or any deposits made pending appeals or in
pursuance of court order in the case.
7. Any other information relevant to the case may be briefly
indicated under column 10.
FORM OF CERTIFICATE OF INTIMATION UNDER SECTION 90(1) OF THE FINANCE (NO.2) ACT,
1998 IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 2A
[See rule 4(a)]
Whereas Mr./Mrs./M/s ....................................
(hereinafter referred to as the declarant) has filed a declaration under section
88 of the Finance (No. 2) Act, 1998 ;
And whereas the said declaration has been received on .............................
in the office of the designated authority.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section
90 of the Finance (No. 2) Act, 1998, the designated authority, after consideration
of relevant material, hereby determines the following amount payable by the declarant
towards full and final settlement of his/her/their tax arrears covered by the said
declaration under the scheme :
Sl. No. Direct tax enactment Assessment year Tax arrear Amount payable
The declarant is hereby directed to make the payment of sum payable within thirty
days from the date of this certificate.
Place ................... ..............................................
Date ..................... Name and signature and seal of Designated Authority
To
.............................................
.............................................
.............................................
FORM OF CERTIFICATE OF INTIMATION UNDER SECTION 90(1) OF THE FINANCE (NO. 2) ACT,
1998 IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 2B
[See rule 4(b)]
Whereas Mr./Mrs./M/s. .............................................
(hereinafter referred to as the declarant) has filed a declaration under section 88
of the Finance (No. 2) Act, 1998;
and whereas the said declaration has been received on ......................... in the
office of the designated authority.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of
the Finance (No. 2) Act, 1998, the designated authority, after consideration of relevant
material, hereby determines the following amount payable by the declarant towards full
and final settlement of his/her/their tax arrears covered by the said declaration under
the Scheme :
Tax arrears Amount of tax arrear
Amount determined as payable Remarks
declared in Form 1B under section 88(f) of the
(In Rs.) Finance (No. 2) Act, 1998
(In Rs.)
(a) Duties/cesses
(b) Other than
duties/ cesses.
The declarant is hereby directed to make payment of the sum payable within thirty days
from the date of this certificate.
Place ................... ..............................................
Date ..................... Name and signature and
seal of Designated Authority
FORM OF CERTIFICATE FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS
UNDER SECTION 90(2) READ WITH SECTION 91 OF THE FINANCE (NO. 2) ACT, 1998
IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 3
[See rule 5(a)]
Whereas.............................................................................
(Name and address of the declarant)
(hereinafter referred to as declarant) had made a declaration under section 88 of
the Finance (No. 2) Act, 1998 ;
And whereas the designated authority by order dated .................... determined
the amount of ............................... rupees payable by the declarant in
accordance with the provisions of the Scheme and granted a certificate setting forth
therein the particulars of the tax arrears and the sum payable after such determination
towards full and final settlement of tax arrears as per details given below ;
And whereas the declarant has paid ................... rupees being the sum determined
by the designated authority ; And whereas the declarant had declared in the declaration
made under section 88 that no writ petition or appeal or reference before any High Court
or the Supreme Court against any order in respect of the tax arrears has been filed by such
declarant ;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 90 read
with section 91 of the Finance (No. 2) Act, 1998, the designated authority hereby issues
this certificate to the said declarant - (
a) certifying the receipt of payment from the declarant towards full and final
settlement of tax arrears determined in the order dated ............. on the
declaration made by the aforesaid declarant ;
(b) granting immunity, subject to the provision contained in the Scheme, from
instituting any proceeding for prosecution for any offence under ...............
(specify enactment) or from the imposition of penalty under said enactment, in
respect of matters covered in the aforesaid declaration made by the declarant.
Place ................... ..............................................
Date ..................... Name and signature and seal of Designated Authority
To
(1) The declarant
(2) Assessing/Adjudicating Officer
(3) Commissioner of Income-tax/Customs/Central Excise
(4) Concerned appellant authorities/bodies
NB : Delete whatever is not applicable.
FORM OF CERTIFICATE FOR FULL AND FINAL SETTLEMENT OF TAX ARREARS
UNDER SECTION 90(2) READ WITH SECTION 91 OF THE FINANCE (NO. 2) ACT, 1998
IN RESPECT OF KAR VIVAD SAMADHAN SCHEME, 1998
KAR VIVAD SAMADHAN SCHEME RULES, 1998
Form 4
[See rule 5(b)]
Whereas............................................................................
(Name and address of the declarant)
(hereinafter referred to as declarant) had made a declaration under section 88 of the
Finance (No. 2) Act, 1998 ;
And whereas the designated authority by order dated .................... determined
the amount of ............................... rupees payable by the declarant in
accordance with the provisions of the Scheme and granted a certificate setting forth
therein the particulars of the tax arrears and the sum payable after such determination
towards full and final settlement of tax arrears as per details given below ;
And whereas the declarant has paid ................................................
rupees being the sum determined by the designated authority ;
And whereas the declarant had filed a writ petition/appeal/reference before .............
..........(mention the name of the High Court) High Court or the Supreme Court against
any order in respect of the tax arrears ;
And whereas the declarant has withdrawn the said writ petition/appeal/reference before
............................................... (mention the name of the High Court) High
Court or the Supreme Court and furnished proof of such withdrawal in accordance with the
provisions contained in the proviso to sub-section (4) of section 90 ;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 90
read with section 91 of the Finance (No. 2) Act, 1998, the designated authority hereby
issues this certificate to the said declarant -
(a) certifying the receipt of payment from the declarant towards
full and final settlement of tax arrears determined in the
dated ............. on the declaration made by the aforesaid
declarant ;
(b) granting immunity, subject to the provision contained in the
Scheme, from instituting any proceeding for prosecution for
any offence under ............... (specify enactment) or
from the imposition of penalty under said enactment, in
respect of matters covered in the aforesaid declaration made
by the declarant.
Place ................... ..............................................
Date ..................... Name and signature and seal of Designated Authority
To
(1) The declarant
(2) Assessing/Adjudicating Officer
(3) Commissioner of Income-tax/Customs/Central Excise
(4) Concerned Appellant authorities/bodies
NB : Delete whatever is not applicable.
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