(TO BE PUBLISHED IN THE DELHI GAZETTE PART IV EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER TRADE & TAXES BIKRI KAR BHAWAN: I.P. ESTATE : NEW DELHI-02 F.22(255)/2001/Policy/1457 Dated : 17/8/2005 NOTIFICATION Under Section 16 of the Delhi Sales Tax on Works Contract Act, 1999, the provisions of the Delhi Sales Tax Act relating to return, notices, assessment, reassessment, rectification, collection, registration of any dealer liable to pay tax under this Act and the treatment of documents furnished by a dealer as confidential shall mutatis mutandis apply accordingly (on Delhi Sales Tax on Works Contract Act, 1999).
2. As such, the provisions of the Summary Assessment Scheme as per Section 7(3A)(iii) of the Delhi Sales Tax on Works Contract Act, 1999 and Rule 13 shall have to be taken in the spirit of the provisions envisaged in the Delhi Sales Tax Act, 1975. Hence, only those contractors are eligible for availing summary assessment scheme who have undertaken Government contracts only and have made an application to the contractee authorizing them to deduct tax at the rate of 4% towards the tax payable under this Act instead of 2% i.e. only those contractors are eligible for availing the scheme who have opted for composition scheme as per Section 6 of the Act.
3. The eligible dealers/contractors may furnish the statement in Form XIII in respect of financial year ending on 31st March, 2005, upto the 30th day of September, 2005 for the dealers having GTO upto Rs. 40 lacs and for companies registered under Companies act, 1956 upto the 15th day of December, 2005 and who are not excluded by the Provisions of Para 05 of this Notification shall be eligible to avail this scheme.
4. The filled up Form XIII with all enclosures shall have to be produced before the Nodal Officers attached with the respective Zonal Assistant Commissioner deputed for collection of ST- 11A under the Delhi Sales Tax Act, 1975 and the dealer will be given an acknowledgement receipt-cum-assessment order in token of their filing the self assessment details. The list of enclosures is as under.
a) Works summary for the year under assessment, b) Reconciliation Statements in case of variation between figures of works summary and returns, c) Copy of acknowledgement of return filed, d) Break up of purchases made against declarations forms, e) Audited Accounts (balance sheet, P & L A/c., & Trading/manufacturing A/c) in case the turnover equals to or exceeds Rs. 40 lacs during the year under assessment, f) Details of sale of assets & tradable licenses affected during the year under assessment, g) An undertaking that utilization accounts of all the statutory forms has been filed and that no form is lying unutilized with the dealer.
h) Details of taxable miscellaneous/other receipts reflected in the audited accounts of the firm/company, i) A statement containing details of GTO and tax paid in the assessment year under consideration and in the year previous to that, in the enclosed proforma. Reason for decline, if any, will be given there.
5. The following category of dealers/contractors shall not be eligible for assessment under Summary Assessment Scheme:-
(i) The dealers/contractors who are executing private contracts also.
(ii) The dealers/contractors who have obtained C forms for interstate purchase to be consumed in Works Contract executed in Delhi.
(iii) The dealers/contractors who are being assessed for the first time.
(iv) The dealers/contractors in whose case last assessment is due after cancellation of Registration certificates.
(v) The dealers/contractors against whom there is adverse material with the Department of Sales Tax, Delhi, suggesting concealment of sale or purchase or suggesting furnishing of inaccurate particulars in the returns in preceding five years;
(vi) The dealers/contractors in whose business any person (who is a beneficiary, Karta/Manager/AR/Director, etc.,) who had been convicted under the Delhi Sales Tax on Works Contract Act, 1999 or under the Delhi Sales Tax Act, 1975 or under the Central Sales Tax Act, 1956 during the 5 years preceding the commencement of the year under the assessment;
(vii) The dealer who has not paid interest for late filing of returns according to the provisions of the Act.
6. Attention of all registered dealers/contractors opting for self-assessment facility is invited towards Section 16(2) of the Delhi Sales Tax on Works Contract Act, 1999 & Section 50 (1)(j) of the Delhi Sales Tax Act, 1975 wherein it is clearly stipulated that maintaining or producing incorrect accounts registers or documents or knowingly furnishing incorrect information is an offence and penal action would be taken against the erring registered dealers/contractors.
This notification supersedes all the earlier notifications regarding summary assessment and will came into effect with immediate effect.
(R.K. VERMA) COMMISSIONER, TRADE & TAXES No.F.22(255)/2001/P/1458-70 Dated : 17/8/2005 Copy to :
1) The Secretary (GAD) Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary) in today’s date.
2) The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi 3) The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi.
4) The Pr. Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 5) The Secretary (Finance), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 6) The Commissioner, Department of Trade & Taxes, Bikri Kar Bhawan, I.P. Estate, New Delhi.
7) The Registrar, Trade & Taxes Appellate Tribunal, Bikri Kar Bhawan, I.P. Estate, New Delhi.
8) The Deputy Secretary (L&J), GNCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
9) JC (P.R.Branch), Department of Trade & Taxes, Bikri Kar Bhawan, New Delhi for wide publicity in the Newspaper 10) President, Trade & Taxes Bar Association, New Delhi.
11) VATO (Policy), Department of Trade & Taxes, Govt. of NCT of Delhi, New Delhi 12) Manager, EDP Cell, Department of Trade & Taxes for wide publicity on web site.
13) All Addl. Commissioner, JCs, DCs, ACs, and AAs of the Department of Trade & Taxes.
14) Guard File.
(R.K. VERMA) COMMISSIONER, TRADE & TAXES STATEMENT I, __________________________ S/o Shri _____________________ R/o, _________________ Prop/Karta/HUF/Partner/Director/Trustee of M/s. __________________________ and registered with the Sales Tax Department vide R.C. No. __________________________ solemnly declare as authorized representative of M/s.__________________________________ as under:
2. That the details of GTO/Tax paid for the assessment year and year previous to that are as follows:
Assessment year (200_ - _______) Year previous to Assessment year (200_ - _________) GTO (in Rs.)
Tax paid (in Rs.)
3. I or other partners/director of the firm/company have not been convicted under Delhi Sales Tax on Works Contract Act, 1999 or DST Act, 1975 or CST Act, 1956, in the past 10 years.
4. I fully understand that in case of any discrepancies, irregularities or illegalities furnished in ST XIII with enclosures in this statement, the summary assessment is liable to be re-opened under the relevant provisions of DST on Works Contract Act/Rules.
5. I fulfill all the conditions of eligibility for the summary assessment scheme.
Signature __________________ ( ) Name of the signatory In relation to the dealer Date :
Place :
(This statement is to be signed and verified by a person competent to sign and verify the returns under section 12 of the DST on Works Contract Act, 1999) (R.K. VERMA) STATEMENT