THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 14 FALGUN, 1944 (S) RANCHI, MONDAY 6th MARCH, 2023 COMMERCIAL TAXES DEPARTMENT -------- NOTIFICATION 6th March, 2023 The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Rules, 2023 S.O. No. 07 dated 06.03.2023 In exercise of the powers conferred by Section 9 of The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Adhiniyam 2022, the Governor of Jharkhand hereby makes the following Rules :–
1. Short title, extent and commencement:– No. 133 2 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023
(1) These Rules may be called The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Rules, 2023 (in short, Jharkhand Kar Samadhan Yojna Rules, 2023).
(2) It shall extend to the whole of the State of Jharkhand.
(3) It shall come into force from the date of its publication in the official Gazette.
2. Definitions:– In these Rules, unless the context otherwise requires,–
(a) "The Adhiniyam” means The Jharkhand Karadhan Adhiniyamon Ki Bakaya Rashi Ka Samadhan Adhiniyam, 2022 (in short, the Jharkhand Kar Samadhan Yojna, 2022);
(b) “Form” means a form appended to these Rules;
(c) "Section" means a section of the Adhiniyam;
Other words and expressions used in these Rules and not defined herein, but defined in the Adhiniyam or in the relevant Acts or in the Rules made thereunder, shall have the same meanings respectively assigned to them in the Adhiniyam or in the relevant Acts or in the Rules made thereunder, as the case may be.
3. Manner and form of application for settlement:–
(1) Any person desiring to settle a dispute, shall file a duly completed online application in Form JKSY-I using the Jharkhand Commercial Taxes portal (URL: esevactax.jharkhand.gov.in) to the jurisdictional circle incharge within 90 days from the date of notification of the Adhiniyam or by such further date as may be extended by the Commissioner. After successful online submission of Form JKSY-1, an ARN will be generated.
(2) A hardcopy of online filed Form- JKSY-I duly signed by the applicant shall be submitted to the jurisdictional circle incharge within a period of 5 working days from the date of its online filing along with following documents-
(a) Copy of relevant statutory order along with demand notice /reminder notice for payment issued to the applicant.
(b) Proof of payment in support of payment of admitted tax, tax component of assessed tax, interest and penalty or any other arrear of tax interest and penalty/ disputed amount or amount recovered by the Department through special mode of recovery or TDS certificate or any other payment,
(c) Statement along with original portion of relevant statutory certificates/declarations, available with the person which could not be submitted at the time of assessment or reassessment.
(d) Copy of PAN of the applicant and/or Firm, duly signed in by blue ball pen.
(3) An application in Form JKSY-I shall cover only one statutory order for a period under the relevant Act and shall cover the entire dispute of that statutory order and not only a part of it.
Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 3
(4) The hard copy of the said application in Form JKSY-I shall be duly signed by the proprietor of the business; or, in the case of a firm, by the partner authorized to act on behalf of the firm; or, in the case of business of an Undivided Hindu Family, by the Karta of the HUF; or, in the case of a company incorporated under the Companies Act, 1956/2013 or a corporation constituted under any law, by the managing director or principal executive officer thereof; or, in the case of a society, club or association of persons or body of individual or a department of Government or a local authority, by the principal executive officer, or officer in charge thereof; or, by the declared manager in other cases or the legal heir in case of deceased person.
(5) After successful submission of the hardcopy in Form JKSY-I with all annexures, an acknowledgement shall be issued to the applicant.
4. Disposal of application:–
(1) No application shall be considered by the prescribed authority unless the application conforms to the requirements of Rule 3.
(2) A duly signed application in Form JKSY-I along with annexures as prescribed under Rule 3 and other particulars furnished by the person shall be verified by the prescribed authority within a period of 10 days from the receipt of hardcopy of such application.
(3) Where upon verification it is found by the prescribed authority that the application is complete, correct and conforms to the requirements of Rule 3, shall issue an acknowledgement in form JKSY – II
Provided if the application is incomplete / incorrect and does not conform to the requirements under Rule 3, a deficiency memo in form JKSY III shall be issued.
(4) The person to whom a Deficiency memo has been communicated shall rectify the defects of application in Form- JKSY I within 15 days from the receipt of the such deficiency memo as specified under section 5 (1) of the Adhiniyam;
(5) After issuance of acknowledgement in Form JKSY-II under sub rule 3 or after removal of defects by the person as directed under sub rule 4, the prescribed authority shall verify the computation of settlement amount and correctness of payment of tax, interest and penalty and pass the order of settelement within a period of 15 days from the date of receipt of such application under the relevant rules.
(6) Where upon verification under sub-rule 5, it is found by the prescribed authority that-
(a) the disputed amount and the settlement amount have been computed correctly and it is in accordance with the provisions of the Adhiniyam, the prescribed authority shall direct the person by an order in JKSY-IV within a period of 30 days from filing of JKSY-I to deposit the settlement amount into Government Treasury, in the manner prescribed under the Rules of the relevant Act and furnish the challan evidencing such payment within 15 days of the receipt of such order.
4 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023
(b) the disputed amount and the settlement amount have not been calculated correctly and it is not in accordance with the provisions of the Adhiniyam, the prescribed authority shall determine the settlement amount in accordance with Section 3 of the Adhiniyam and issue an order in Form JKSY – IV with a period of 30 days from filing of JKSY-I and direct to deposit the settlement amount into Government Treasury, in the manner prescribed under the Rules of the relevant Act and furnish the challan evidencing such payment within 15 days of the receipt of such order.
(7) The prescribed authority shall within a period of fifteen days from the receipt of evidence of payment of entire settlement amount, as aforesaid, make an order in JKSY-V settling the dispute.
(8) If the person,
(a) fails to rectify the defects of the application in Form JKSY-I as communicated in FORM JKSY-III, it will be deemed as application has not been filed; or
(b) does not furnish the requisite evidence of payment in respect of payments of settlement amount of tax, interest, or penalty, as specified in Form JKSY – IV within the expiry of 15 days, the prescribed authority, after recording reasons thereof shall reject the application for settlement of dispute by an order in FORM JKSY-V within fifteen days of service of the order in Form JKSY-IV and communicate such order to the person;
Provided that the rejection as aforesaid shall not debar the person from filing a fresh application within the prescribed/extended time limit of the Adhiniyam.
(9) All communications shall be made online or on e-mail address provided in Form JKSY-I by the applicant.
5. Revocation/ Rectification:- If the prescribed authority on his own motion or on any information or direction from the Commissioner finds that the benefit of settlement has been obtained on furnishing false or incorrect particulars/information or any apparent mistake on records, the order of settlement may be revoked or rectified, for the reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, within 90 days of passing of the order of settlement.
Provided that the period of 90 days may be extended to one year with the approval of the Commissioner.
6. Appeal:- An appeal against the order of settlement may be filed before the proper Appellate Authority within 30 days from the date of service of such order in the manner prescribed in relevant Acts/Rules.
7. Automation:- Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 5
(1) The Government shall endeavour to introduce and establish an automated data processing system for implementing the purpose of the Act, and for incidental and allied matters.
(2) In order to achieve the objects of electronic methods and automation, the Commissioner may evolve a criteria and issue suitable direction for the purpose of e-governance from time to time.
[File. No. VaKar/Sansodhan/02/2022] By the order of the Governor of Jharkhand, (Aradhana Patnaik) Principal Secretary, Commercial taxes Department 6 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 झारखÖड कराधान अͬधǓनयमɉ कȧ बकाया राͧश का समाधान Ǔनयमावलȣ, 2023 एस .ओ . 07 Ǒदनांक 06.03.2023 झारखÖड कराधान अͬधǓनयमɉ कȧ बकाया राͧश का समाधान अͬधǓनयम, 2022 कȧ धारा 9 के अÛतग[त Ĥद×त शिÈतयɉ का Ĥयोग करते हु ए राÏयपाल, झारखÖड के आदेश से एतɮ ɮवारा Ǔनàनͧलͨखत Ǔनयमावलȣ बनायी जाती हɇ :-
1. संͯ¢Üत नाम, ͪवèतार और Ĥारंभ-
(1) यह Ǔनयमावलȣ ‘झारखÖड कराधान अͬधǓनयमɉ कȧ बकाया राͧश का समाधान Ǔनयमावलȣ, 2023’ (सं¢ेप मɅ, झारखÖड कर समाधान योजना Ǔनयमावलȣ, 2023) कहा जा सकेगा।
(2) इसका ͪवèतार संपूण[ झारखÖड राÏय मɅ होगा।
(3) यह राजपğ मɅ Ĥकाशन कȧ Ǔतͬथ से Ĥवृ ×त होगा ।
2. पǐरभाषाए-ं इन Ǔनयमɉ मɅ जबतक संदभ[ मɅ अÛयथा अपेͯ¢त न हो,- (क) ‘अͬधǓनयम’ से अͧभपे ् रत है ‘झारखÖड कराधान अͬधǓनयमɉ कȧ बकाया राͧश का समाधान अͬधǓनयम, 2022’ (संͯ¢Üत मɅ, झारखÖड कर समाधान योजना 2022);
(ख) ‘Ĥपğ’ से अͧभपे ् रत है इस Ǔनयम से संलÊन Ĥपğ ;
(ग) ‘धारा’ से अͧभपे ् रत है - अͬधǓनयम कȧ धारा ;
अÛय शÞद और अͧभåयिÈतया जो इस Ǔनयमावलȣ मɅ ĤयुÈत हु ई हɉ और इस Ǔनयमावलȣ मɅ पǐरभाͪषत नहȣं है, परÛतु अͬधǓनयम अथवा सुसंगत अͬधǓनयमɉ अथवा उनके अंतग[त Ǔनͧम[त Ǔनयमावलȣ मɅ पǐरभाͪषत हɇ, का वहȣ अथ[ होगा जो यथायोÊय वͨण[त हɇ अथवा सुसंगत अͬधǓनयमɉ अथवा उनके अधीन Ǔनयमावͧलयɉ, मामलानुसार समझी जाएंगीं।
3. समाधान हेतु आवेदन एवं तरȣका :-
(1) कोई åयिÈत जो ͪववाद के समाधान हेतु इÍछुक हो, के ɮवारा पूण[ Ǿप से भरȣ हु ई आनलाईन आवेदन को Ĥपğ JKSY-I को झारखÖड वाͨणÏय -कर पोट[ल ) URL: esevactax.jharkhand.gov.in) के माÚयम से संबंͬधत अंचल Ĥभारȣ के सम¢ अͬधǓनयम अͬधसूͬचत होने के Ǒदनɉ के अÛदर अथवा आयुÈत ɮवारा यथा ͪवèताǐरत अगलȣ Ǔतͬथ तक, दाͨखल ͩकया जाएगा। सफलतापूव[क आनलाईन JKSY-I दाͨखल होने के पçचात ् एक ‘ए आर एन’ (ARN) सृ िजत होगा।
(2) आवेदक ɮवारा आनलाईन आवेǑदत Ĥपğ JKSY-I कȧ हèता¢ǐरत हाड[ कापी संबंͬधत अंचल Ĥभारȣ के सम¢ आनलाईन दाͨखल करने के पाँच काय[ Ǒदवस के अÛदर Ǔनàन कागजातɉ के साथ Ĥèतुत ͩकया जाएगा- (क) Ĥासंͬगक वैधाǓनक आदेश के साथ आवेदक को भुगतान हेतु Ǔनग[त मांग पğ /èमार सूचना कȧ ĤǓत। (ख) èवीकृत कर , Ǔनधा[ǐरत कर मɅ ‘कर’, Þयाज एवं शािèत का घटक अथवा अÛय कोई बकाया राͧश का Þयाज एवं शािèत /ͪववाǑदत राͧश अथवा ͪवभाग ɮवारा ͪवषेष रȣǓत से वसूलȣ अथवा Įोत पर कटौǓत का पर्माण पğ अथवा अÛय कोई भुगतान का साêय, Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 7 (ग) åयिÈत को उपलÞध वैसे वैधाǓनक Ĥपğ/घोषणापğ कȧ मूल ĤǓत , जो ͩक कर - Ǔनधा[रण अथवा पुनक[ रǓनधा[रण के अवसर पर नहȣं Ĥèतुत ͩकया जा सका था, को ͪववरण के साथ, (घ) नीलȣ èयाहȣ से हèता¢ǐरत आवेदक और /अथवा फर ◌्म का पैन )PAN) कȧ ĤǓत,
(3) एक Ĥपğ JKSY-I आवेदन मɅ सुसंगत अͬधǓनयम के अÛतग[त एक अवͬध हेतु पाǐरत एक हȣ वैधाǓनक आदेश के ͧलए होगा और यह आवेदन उÈत सàपूण[ वैधाǓनक आदेश के ͧलए होगा ना ͩक उसके ͩकसी एक Ǒहèसा के ͧलए।
(4) Ĥपğ JKSY-I कȧ हाड[ कापी, åयवसाय के èवामीय अथवा, फम[ के मामले मɅ फम[ ɮवारा काय[ करने हेतु अͬधकृत साझेदारय अथवा, अͪवभािजत ǑहÛदू पǐरवार (HUF) के मामले मɅ अͪवभािजत ǑहÛदू पǐरवार का कŧताय अथवा, कàपनी अͬधǓनयम 1956/1913 के अÛतग[त Ǔनगͧमत कàपनी अथवा ͩकसी अÛय कानून के अÛतग[त गǑठत Ǔनगम के मामले मɅ ĤबÛध Ǔनदेशक अथवा उसके मुÉय काय[कारȣ अͬधकारȣय अथवा, एक सोसायटȣ, Èलब या åयिÈतयɉ के समूह या åयिÈतयɉ के Ǔनकाय या एक सरकारȣ ͪवभाग या एक èथानीय Ĥाͬधकार के मामले मɅ मुÉय काय[कारȣ अͬधकारȣ अथवा उसके Ĥभारȣ अͬधकारȣय अथवा, अÛय सभी मामलɉ मɅ एक घोͪषत ĤबÛधक या मृत åयिÈत कȧ दशा मɅ वैधाǓनक उ×तराͬधकारȣ, ɮवारा हèता¢ǐरत ͩकया जाएगा।
(5) JKSY-I कȧ हाड[ कापी को समèत अनुलÊनको के साथ सफलतापूव[क दाͨखल ͩकये जाने के पæचात ् आवेदक को पावती Ǔनग[त ͩकया जाएगा।
4. आवेदन का Ǔनèतारण : -
(1) ͪवǑहत पदाͬधकारȣ के ɮवारा आवेदन èवीकार नहȣं ͩकया जाएगा, जबतक ͩक Ǔनयम 3 कȧ अपे¢ाओं के अनुǾप आवेदन ना हो।
(2) Ǔनयम 3 मɅ ͪवǑहत अनुलÊनकɉ एवं अÛय साêयɉ के साथ हèता¢ǐरत Ĥपğ JKSY-I कȧ हाड[ कापी åयिÈत के ɮवारा Ĥèतु ंत करने के 10 Ǒदनɉ के अÛदर ͪवǑहत पदाͬधकारȣ के ɮवारा उस आवेदन का स×यापन ͩकया जाएगा।
(3) ͪवǑहत पदाͬधकारȣ के ɮवारा स×यापन के पæचात ् आवेदन को पूण[, सहȣ एवं Ǔनयम 3 के अनुǾप पाये जाने पर Ĥपğ JKSY-II मɅ पावती Ǔनग[त ͩकया जाएगा। बशतȶ ͩक आवेदन अपूण[ /गलत एवं Ǔनयम 3 के अपे¢ानुसार नहȣं पाये जाने पर, Ĥपğ JKSY-III मɅ ğुǑट मेमो Ǔनग[त ͩकया जाएगा।
(4) यथा ͪवǑहत अͬधǓनयम कȧ धारा 5(1), åयिÈत िजसे ğुǑट मेमो संसूͬचत ͩकया गया है, के ɮवारा ğुǑट मेमो ĤाÜत करने के 15 Ǒदनɉ के अÛदर आवेदन मɅ ğुǑट Ǔनवारण करते हु ए Ĥपğ JKSY-I दाͨखल ͩकया जाएगा,
(5) उप Ǔनयम 3 के अÛतग[त Ĥपğ JKSY-II मɅ पावती Ǔनग[त के पæचात ् अथवा åयिÈत के ɮवारा ğुǑट Ǔनराकरण करने के पæचात,् जैसा ͩक उप Ǔनयम 4 मɅ ǓनǑद[çट है, सुसंगत Ǔनयमɉ के अÛतग[त आवेदन ĤािÜत के 15 Ǒदनɉ के अÛदर ͪवǑहत पदाͬधकारȣ के ɮवारा समाधान राͧश कȧ गणना एवं ‘कर’, Þयाज एवं शािèत के भुगतान कȧ शुƨता के स×यापनोपराÛत समाधान आदेश पाǐरत ͩकया जाएगा।
(6) उप -Ǔनयम 5 के अÛतग[त स×यापनोपराÛत ͪवǑहत पदाͬधकारȣ के ɮवारा ऐसा पाया जाता है ͩक - 8 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 (क )ͪववाǑदत राͧश एवं समाधान राͧश कȧ गणना सहȣ कȧ गई है , और यह अͬधǓनयम के अनुǾप है, ͪवǑहत पदाͬधकारȣ के ɮवारा Ĥपğ JKSY-I मɅ आवेदन दाͨखला के 30 Ǒदनɉ के अÛदर उस åयिÈत को Ĥपğ JKSY-IV मɅ आदेश के ɮवारा Ǔनदेश Ǒदया जाएगा ͩक समाधान राͧश को सुसंगत अͬधǓनयमɉ के Ǔनयमावलȣ के Ĥावधानुसार सरकारȣ कोषागार मɅ जमा करɅ, और ऐसे आदेश ĤािÜत के 15 Ǒदनेां के अÛदर उÈत भुगतान के साêय के Ǿप मɅ चालान को Ĥèतुत करɅगɅ। (ख) ͪववाǑदत राͧश एवं समाधान राͧश कȧ गणना सहȣ नहȣं कȧ गई है और यह अͬधǓनयम के अनुǾप नहȣं है, ͪवǑहत पदाͬधकारȣ के ɮवारा Ĥपğ JKSY-I मɅ आवेदन ĤािÜत के 30 Ǒदनɉ के अÛदर Ĥपğ JKSY-IV मɅ समाधान राͧश का Ǔनधा[रण अͬधǓनयम कȧ धारा 3 के अनुǾप ͩकया जाएगा और Ǔनदेश दɅगɅ ͩक समाधान राͧश को सुसंगत अͬधǓनयमɉ के Ǔनयमावलȣ के Ĥावधानुसार सरकारȣ कोषागार मɅ जमा करɅ, और ऐसे आदेश ĤािÜत के 15 Ǒदनेां के अÛदर उÈत भुगतान के साêय के Ǿप मɅ चालान को Ĥèतुत करɅगɅ।
(7) उपुय[Èत सàपूण[ समाधान राͧश का भुगतान साêय ĤाÜत ͩकये जाने के पÛġह Ǒदनɉ के अÛदर ͪवǑहत पदाͬधकारȣ Ĥपğ JKSY-V मɅ आदेश पाǐरत कर ͪववाद का Ǔनçपदान करɅगɅ।
(8) यǑद åयिÈत, (अ) Ĥपğ JKSY-I के ğुǑटयɉ का Ǔनराकरण नहȣं करता है, जैसा ͩक Ĥपğ JKSY-III मɅ संसूͬचत है, ऐसा समझा जाएगा ͩक आवेदन नहȣं ͩकया गया हैय अथवा (ब) 15 Ǒदनɉ के अÛदर Ĥपğ JKSY-IV मɅ ͪवǓनǑद[çट ‘कर’, Þयाज, एवं शािèत के समाधान राͧश के अपेͯ¢त भुगतान का साêय Ĥèतुत नहȣं ͩकये जाने पर, ͪवǑहत पदाͬधकारȣ JKSY-IV मɅ आदेश पाǐरत करने एवं उस åयिÈत को आदेश संसूͬचत करने के पÛġह Ǒदनɉ के अÛदर उन कारणɉ को अͧभͧलͨखत करते हु ए ͪववाद के समाधान आवेदन को Ĥपğ JKSY-V मɅ आदेश के ɮवारा अèवीकृत करेगɅ और åयिÈत को उÈत आदेश को संसूͬचत करɅगɅ। परÛतु, उपयु [Èत अèवीकृǓतकरण उÈत åयिÈत को अͬधǓनयम मɅ ͪवǑहत /ͪवèताǐरत समय के अÛतग[ त नया आवेदन दाͨखल करने से वंͬचत नहȣं करेगा।
(9) समèत सàपे ् रषण आ◌ॅन -लाईन अथवा आवेदक के ɮवारा Ĥपğ JKSY-I मɅ Ĥद×त ई -मेल पता के माÚयम से कȧ जाएगी।
5. Ǔनरसन /संशोधनः - ͪवǑहत पदाͬधकारȣ ɮवारा èवĤेरणा से अथवा ͩकसी सूचना के आधार पर अथवा आयुÈत के Ǔनदेशानुसार ɮवारा ऐसा पाये जाने पर ͩक समाधान का लाभ ͩकसी गलत Þयोरा /सूचना के आधार ĤाÜत ͩकया गया है अथवा अͧभलेख पर कोई Ĥ×य¢ भूल, समाधान आदेश Ǔनरèत अथवा संशोͬधत ͩकया जा सकेगा, और यह आवेदक को सुनवाई का पया[Üत अवसर Ĥदान करने के पæचात ् ं कारणɉ को अͧभलेखबƨ करते हु ए समाधान आदेश पाǐरत करने के नÞबे Ǒदनɉ के अÛदर पाǐरत ͩकया जाएगा। बशतȶ ͩक 90 Ǒदनɉ कȧ अवͬध को आयुÈत कȧ अनुमǓत से एक वष[ के ͧलए ͪवèताǐरत ͩकया जा सकेगा। Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 9
6. अपील :- समाधान आदेश के ͪवǾƨ यथोͬचत अपीलȣय Ĥाͬधकार के सम¢ ऐसे आदेश कȧ सूचना ताͧमल ͩकये जाने के 30 Ǒदनɉ के अÛदर सुसंगत अͬधǓनयमɉ /Ǔनयमावͧलयɉ के अÛतग[त ĤावधाǓनत तǐरके के अनुǾप दाͨखल ͩकया जा सकेगा। 7 èवचालन :-
(1) सरकार ɮवारा अͬधǓनयम के Ĥयोजनɉ तथा इसके आनुषंͬगक एवं सàबƨ मामलɉ को लागू करने हेतु èवचाͧलत डाटा Ĥोसेͧस ंग Ĥणालȣ èथाͪपत करने का Ĥयास ͩकया जाएगा।
(2) इलेÈĚाǓनक तरȣकɉ एवं èवचालन के उƨेæयɉ को अिज[त करने हेत,ु आयुÈत के ɮवारा एक ĤͩĐया केा ͪवकाͧसत एवं समय - समय पर ई -गवनȶ Ûस के Ĥयोजनाथ[ उपयुÈत Ǔनदेश Ǒदया जा सकेगा। संͬचका संÉया- वा0कर/संशोधन/02/2022 झारखÖड राÏयपाल के आदेश से (आराधना पटनायक) Ĥधान सͬचव, वाͨणÏय-कर ͪवभाग। 10 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 Form JKSY- I (Application for settlement of dispute under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 3(1), Rule 4(4)] Before the ……………………………..
……………………………..
I, …………….......………(full name in block letters), son/daughter/wife of …………………....……...
residing at ………………r………., being *proprietor/ partner/ karta/ managing director/ principal executive officer/officer incharge / declared manager/legal heir hereby apply for settlement of arrear tax, interest, or penalty in dispute and the relevant particulars are furnished below:–
1. Trade name of the business
2. TIN/Registration Certificate Number under the Relevant Act, if any
3. Address of the principal place of business
4. Postal address at which communication may be made
5. PAN of the applicant
6. E-mail address on which notices / communications to be sent
7. Mobile number on which communications to be sent
8. Relevant Act under which the case is pending
9. Period of the case in respect of which the application is made
10. Admitted tax payable as per return
11. Admitted tax paid
12. Date of statutory order in respect of which the application is made
13. Amount of assessed tax, interest and penalty
14. Amount paid against assessment order
15. Demand/Reminder notice number and date
16. Dispute, if any, pending before which authority (Appellate Authority/ Commissioner/Tribunal/ High Court/Supreme Court) ............................... bearing case no. ............................... of year .........
17. Date on which Appeal/ Revision/ Reference/ WP/ SLP filed
18. Brief details of dispute arising out due to (put √ ) Enhancement of GTO Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 11 Claims not allowed due to non submission of declaration forms Claims, other than non submission of declaration forms, not accepted by AA Interest and penalty due to non/wrong filling or late filling of returns / report Any other
19. The details of amount already deposited against disputed amount - Challan no. & Date in account of Tax/Interest/Penalty (statement along with proof of payment to be enclosed)
20. Value of statutory Certificates/ Declarations received after issuance of demand notice which are being attached with this application -
21. Computation sheet of settlement amount (as per the applicant’s calculation)
22. *I/We want to get the case settled upon further payment of Rs. ………… on account of assessed tax, Rs. ................. on account of interest, Rs. .................. on account of penalty
23. *I/We undertake to pay the additional determined amount as per settlement order in the Government Treasury within such time as may be directed.
(Note: Any other documents which is necessary in support of settlement may be submitted along with hard-copy) Declaration
1. I, ……………………….. (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.
Date : (Signature of the applicant) Undertaking
2. I,.....………….......……(full name in block letters), son/daughter/wife of …………………....……...
residing at ………………………., being *proprietor/ partner/ karta/ managing director/ principal executive officer/officer in-charge / declared manager/legal heir do hereby undertake to withdraw the case no. ..............., pending before the .......................................................................... (name of forum) on settlement of the dispute and after receiving the order in FORM JKSY-V passed by the prescribed authority under the Kar Samadhan Yojna 2022.
Date : (Signature of the applicant) Reason (200 words) Rs.
Enclosed as annexure 12 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 Designation & seal *Strike out whichever is not applicable.
ANNEXURE CALCULATION SHEET Name of the dealer TIN/Registration Nos.
Act Period Date of statutory order Part 1 (Sl. No.1 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022) Amount (in Rs.)
Settlement amount (in Rs.)
Remarks (A) Amount of Admitted tax as per returns (B) Amount paid as Admitted tax (C) Balance to be paid as admitted tax (A-B) (100% payable) (D) Interest and Penalty on admitted tax (E) Amount of Interest and Penalty paid (F) Balance Unpaid Interest and Penalty [D - E] (G) Settlement amount to be paid {10% OF ‘F’} (H) Total Settlement amount [‘C’+’G’] Part 2 (Sl. No.2 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022) (I) Amount of assessed tax arising out of best judgment order, rejection of the claims other then arising out of non submission of the declarations Forms under relevant Acts (J) Amount paid in respect of assessed tax (K) Remaining balance to be paid [I-J] (L) Settlement amount to be paid {40% OF ‘K’} (M) Interest and Penalty in the Statutory Order (N) Payment in respect of ‘M’ (O) Balance unpaid Interest and Penalty [M - N] (P) Settlement amount to be paid {10% OF ‘O’} (Q) Total Settlement amount [‘L’+’Q’] Part 3 (Sl. No.3 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022) (R) Arrear amount arising out of the non submission of the declaration Forms (S) Tax amount arising out of Value of declaration Forms which are now available but not considered (T) Balance of tax amount arising out of value of forms which are not supported with declaration Forms {R-S} (U) Settlement amount to be paid {50% OF ‘T’} (V) Amount of interest and penalty on tax levied due to nonsubmission of declaration forms/certificate.
(W) Payment in respect of ‘V’ (X) Balance Unpaid Interest and Penalty [V - W] (Y) Settlement amount to be paid {10% OF ‘X’} (Z) Total Settlement amount [‘U’+’Y’] Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 13 Part 4 (Sl. No.4 of Table in Sec. 3 of the Jharkhand Kar Samadhan Yojna, 2022) (AA) Any arrear in dispute other than mentioned in Part 1, Part 2 & Part 3 (AB) Settlement amount to be paid {40% OF ‘AA’} (AC) Amount of interest and penalty in respect of “AA” (AD) Payment in respect of ‘AC’ (AE) Balance Unpaid Interest and Penalty (AC-AD) (AF) Settlement amount to be paid {10% OF ‘AE’} (AG) Total Settlement Amount [‘AB’+’AF’] (AH) Final Settlement Amount[‘H’+‘Q’+‘Z’+‘AG’] 14 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 FORM JKSY-II (Form of Acknowledgement under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(3)] Office of the ……………………… Receipt No.
Date – Application in FORM JKSY-I ……………………………………… Received from (A) Trade name of the business …………………………………………………… (B) Registration Certificate Number under the law, if any……………………….
(C) E-mail address (D) Mobile No.
Check slip [(Tick (√) if enclosed / Tick (x) if not enclosed)]
(1) Copy of annual return or all applicable quarterly returns for the period in dispute, if filed manually
(2) Statement along with copies of challan in support of payment of admitted tax and payment made earlier against disputed amount
(3) TDS Certificate (as prescribed in relevant act)
(4) Copy of the order levying any tax, interest or penalty
(5) Copy of demand notice/ last reminder notice regarding payment of tax interest & penalty
(6) Statement along with statutory certificates/declarations received in original
(7) E-mail address & mobile no. must be mentioned in prescribed column in Form JKSY-I
(8) Copy of PAN of the applicant, duly signed in blue ballpoint pen
(9) Undertaking for withdrawal of disputed case
(10) Any other documents- Date : (Signature of the Authority) Designation & seal Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 15 FORM JKSY-III (Form of Deficiency memo for rectification of defects of application in Form JKSY-I under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(3)] Memo No. Date – Office of the …………………………
(1) Name and style of business:
(2) Postal address:
(3) Registration Certificate Number under the relevant Act, if any:
(4) E-mail address as mentioned in FORM JKSY-I:
(5) Mobile number as mentioned in FORM JKSY -I:
(6) Nature of demand involved in dispute:
(7) Period to which dispute relates:
ORDER The aforesaid application in FORM JKSY-I filed by you and acknowledged vide receipt No.
…………. dated …………. of this office is *incomplete/*incorrect/*does not conform to the requirements of Rule 3 due to following reasons- (specify the reason) You are, therefore, directed to rectify the above mentioned defects in the application FORM JKSY -I by ……….. (date).
In the event of your failure to rectify the above mentioned defects, shall lead to rejection of application for settlement of dispute.
Date : (Signature of the Authority) Designation & seal *Strike out whichever is not applicable.
16 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 FORM JKSY-IV (Order to deposit settlement amount under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(6)(a), 4(6)(b), Rule 5] Memo No. Date- Office of the …………………………
1. Name and style of business :
2. Acknowledgment no. and date (FORM JKSY-II) :
3. Postal address:
4. Registration Certificate Number under the relevant Act, if any :
5. E-mail address:
6. Mobile number:
7. Nature of demand involved in dispute:
8. Period to which dispute relates :
ORDER The settlement amount in relation to application filed in FORM JSKY-1 is scrutinized and calculated.
You are hereby directed to produce evidences of settlement amount of Rs. ………… on account of admitted tax, Rs. on account of assessed tax, Rs. on account of interest, and Rs. ................. on account of penalty in form of challan by………….... (date).
Date : (Signature of the Authority) Designation & seal Note:- Failure on the part of the applicant to comply the above entails rejection of application for settlement of dispute without any further hearing to the person.
Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 17 FORM JKSY-V (Order of Settlement/Rejection under the Jharkhand Kar Samadhan Yojna 2022) [See Rule 4(7), Rule 4(8)(a), Rule 4(8)(b), Rule 5] Memo No. Date- Office of the
(1) Name and style of business:
(2) Acknowledgment no. and date (FORM JKSY-II) :
(3) Postal address:
(4) Registration Certificate Number under the relevant Act, if any:
(5) E-mail address:
(6) Mobile number:
(7) Nature of demand involved in dispute: Tax............interest.............penalty...............
(8) Period to which dispute relates:
(9) Settlement amount as per Form JKSY-IV issued under memo no.......... dated...........
has been deposited by you vide Challan No................dated...................which includes-
(i) Arrear of tax on account of failure to furnish or produce any statutory Certificate or Declaration:
(ii) on account of other Arrear of tax :
(iii)on account of dispute arising out of an order levying penalty, or interest under the relevant Act :
(iv) on account of any other dispute :
18 Jharkhand Gazette (Extraordinary), Monday, 6th March, 2023 ORDER The dispute is hereby settled in accordance with the provisions of Section 5 of the Jharkhand Kar Samadhan Yojna 2022 read with Rule 4 of Jharkhand Kar Samadhan Rule 2023.
You have failed to rectify the defects of the application in Form JKSY-I, as communicated in Form JKSY-III, or you have not produced the evidences of the deposit of admitted tax, assessed tax, interest, penalty before the expiry of the period as specified therein.
Date : (Signature of the Authority) Designation & seal Copy forwarded to the Commissioner of Commercial Taxes, Jharkhand, Ranchi Place : (Signature of the Authority) Date : Designation ---------- झारखÖड राजकȧय मुġणालयझारखÖड राजकȧय मुġणालय,, राँची ɮवारा Ĥकाͧशत एवं मुǑġतराँची ɮवारा Ĥकाͧशत एवं मुǑġत,, झारखÖड गजट झारखÖड गजट ((असाधारणअसाधारण) ) 113333 ---- 5500 Order of Settlement - Upload Order.
Order of Rejection - Upload Order.