gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 27 ebZ] 2016 la[;k 16@,lVh&1@g0v0 6@2003@/kk0 59d@2016-& gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 ¼2003 dk 6½] dh /kkjk 59d }kjk çnÙk 'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] blds }kjk] blds uhps ;Fkk fofufnZ"V 'krk s Z rFkk fucZU/kuk s a ds v/;/khu ,sls izHkkfor O;ogkfj;ksa dks çFke tuojh] 2016 ls 31 ekpZ] 2016 dh vof/k ds fy,] vf/kfu;e ds v/khu Hkqxrku;ksX; dj] C;kt] 'kkfLr ;k vU;
cdk;ks ds lEcU/k esa jkgr miyC/k djokus ds fy, tks Qjojh] 2016 ds eghus esa vkj{k.k vkUnksyu ds nkSjku izHkkfor O;ogkjh ds fy, Ldhe vFkkZr~ gfj;k.kk ekQh Ldhe] 2016 vf/klwfpr djrs gS] vFkkZr~%& Ldhe 1- ;g Ldhe Qjojh] 2016 ekl esa vkj{k.k vkanksyu ds nkSjku izHkkfor O;ogkfj;ksa gsrq gfj;k.kk ekQh Ldhe] 2016 dgh tk ldrh gSA 2- ¼1½ bl Ldhe ds iz;kstu ds fy,] tc rd lUnHkZ ls vU;Fkk visf{kr u gks] & ÞizHkkfor O;ogkjhß ls vfHkizk; gS] vf/kfu;e ds v/khu dksbZ iathÑr O;ogkjh tks jkT; esa Qjojh] 2016 ds ekl esa vkj{k.k vkanksyu ds nkSjku izHkkfor gqvk gks vkSj tks ljdkj }kjk bl iz;kstu ds fy, ukfer vFkok xfBr leqfpr izkf/kdkjh ;k lfefr }kjk eqvkots ds fy, gdnkj le>k x;k gksA ¼2½ bl Ldhe esa iz;qDr fdUrq vifjHkkf"kr 'kCnksa rFkk vfHkO;fDr;ksa ds ogh vFkZ gksxsa tks mUgs vf/kfu;e ds v/khu fn, x, gSA 3- izHkkfor O;ogkjh] bl Ldhe ds lkFk layXu iz#i esa jkti= esa bl Ldhe dh vf/kwlpuk dh frfFk ls vFkok inkfHkfgr izkf/kdkjh ;k lfefr }kjk eqvkots ds fy, gdnkj ik;s tkus dh frfFk ls] tks Hkh ckn esa gks] lkB fnu ds Hkhrj mleas visf{kr O;kSjs izLrqr djrs gq;s] vkosnu djsxkA 4- nks ofj"Bre vkcdkjh rFkk djk/kku vf/kdkfj;ksa ¼lEcU} fu/kkZj.k izkf/kdkjh ls vU;Fkk½ rFkk ftyk eas inLFk lEcU} fu/kkZj.k izkf/kdkjh ls feydj cuus okyh lfefr izR;sd vkosnu dh tkap djsxh rFkk vkosnu izkfIr dh frfFk ls 30 fnu ds Hkhrj lEcU/k mi vkcdkjh o djk/kku vk;qDr¼fcØh dj½ dks fjiksVZ djsxhA mi vkcdkjh o djk/kku vk;qDr ¼fcØh dj½ tgka mls fo’okl ds dkj.k gS fd vkosnu esa izHkkfor O;ogkjh }kjk miyC/k djokbZ xbZ lwpuk lkexzh fo'ks"k esa v/kwjh rFkk xYkr gS] rks og] vfHkfyf[kr fd, tkus okys dkj.kksa gsrq] izHkkfor O;ogkjh dks funsZ'k nsrs gq, dkj.k crkvks uksfVl rkehy djsxk D;ks u mldk vkosnu jn~n dj fn;k tkuk pkfg,A mlds ckn mi vkcdkjh o djk/kku vk;qDr¼fcØh dj½ uksfVl ds tkjh gksus dh frfFk ls iUnzg fnu dh vof/k ds Hkhrj leqfpr vkns’k ikfjr djsxkA laf{kIr uke ifjHkk"kk,a vkosnu izLrqr djuk lfefr dk xBu mailto:119@g0v0 mailto:6@2003 mailto:@2014- mi vkcdkjh o djk/kku vk;qDr ¼fcØh dj½ vkosnu Lohdkj djsxk tks mi;qDr ik;k tkrk gS ;k tgkW uksfVl ds ckn =qfV nwj dj nh gSA 5- (i) Qjojh] 2016 ds nkSjku gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 rFkk dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu izHkkfor O;ogkjh }kjk csps x, eky ds vkoZr ij bl Ldhe ds v/khu vkus okyssss izHkkfor O;ogkjh }kjk Hkqxrku ;ksX; dj ekQ gqvk le>k tk,xkA ,sls dj dh izek=k çHkkfor O;ogkjh }kjk vkosnu iz#i esa fu/kkZj.k izkf/kdkjh dks lwfpr dh tk,xh% ijUrq ;fn izHkkfor O;ogkjh ds vkosnu dh tkap ds fy, xfBr lfefr izHkkfor O;ogkjh dh ys[kk cfg;k Qjojh] 2016 ds ekl ds nkSjku csps x, eky ij dj dh izek=k dk irk yxkus esa vleFkZ gS] rks Ldhe ds v/khu vuqer dj dh NwV gfj;k.kk ewY; of/kZr dj vf/kfu;e] 2003 ¼2003 dk 6½ vkSj dsUnzh; fcØh dj vf/kfu;e] 1956 ¼1956 dk dsUnzh; vf/kfu;e 74½ ds v/khu 01-04-2015 ls 31-12-2015 dh vof/k ds nkSjku Hkqxrku ;ksX; vkSlr ekfld dj Hkqxrku ;ksX; ls vf/kd ugha gksxhA
(ii) çHkkfor O;ogkjh dks tuojh] 2016 rFkk ekpZ] 2016 ds ekl ds nkSjku csps x, eky ds VuZvksoj ij dj dk Hkqxrku ugh djus ds fy, gfj;k.kk ewY; of/kZr dj vf/kfu;e dh /kkjk 14 dh mi /kkjk ¼6½ ds v/khu rFkk vf/kfu;e dh /kkjk 14 dh mi/kkjk ¼6½ ds lkFk ifBr dsUnzh; foØh dj vf/kfu;e] 1956 dh /kkjk 9 dh mi/kkjk ¼2½ ds v/khu NwV nh tk,xh] o’krsZa ,sls dj dk Hkqxrku 31 tqykbZ] 2016 rd fd;k x;k gSA
(iii) dksbZ izHkkfor O;ogkjh tks Qjojh] 2016 esa vkj{k.k vkanksyu d nkSjku ,sls eky dh {kfr gksus] u"V gks tkus vFkok [kks tkus ds dkj.k iz#i&Mh1 esa ?kks"k.kk ds fo#} fofufnZ"V iz;kstu ds fy, [kjhns x, eky dk mi;ksx djus esa vlQy jgrk gS] rks gfj;k.kk ewY; of/kZr dj vf/kfu;e dh /kkjk 7 dh mi/kkjk ¼5½ ds v/khu 'kkfLr ls mUeqfDr izkIr dj ldrk gSA
(iv) dksbZ izHkkfor O;ogkjh Qjojh] 2016 esa vkj{k.k vkanksyu ds nkSjku ,sls eky dh {kfr gksus] ds u"V gksus vFkok [kks tkus ds dkj.k iz#i&lh esa ?kks"k.kk ds fo#} fofufnZ"V iz;kstu ds fy, [kjhns x, eky dk mi;ksx djus esa vlQy jgrk gS] rks dsUnzh; fcØh dj vf/kfu;e] 1956 ¼1956 dk dsUnzh; vf/kfu;e 74½ dh /kkjk 10¼d½ dh 'kkfLr ls mUeqfDr izkIr djsxk A
(v) fdlh izHkkfor O;ogkjh ds ekeys esa tks izFke tuojh] 2016 ls 31 ekpZ] 2016 rd dh vof/k ds fy, foojf.k;ksa dks izLrqr djrs le; çHkkfor izkf/kdkjh ;k lfefr ds lEeq[k nkok nk;j djrk gS] rks mldh vof/k 31 tqykbZ] 2016 rd c<+kbZ tkrh gSA
(vi) bl Ldhe ds v/khu vkus okys izHkkfor O;ogkjh dks eky ds lEcU/k esa Hkh fuos’k dj ds nkos dk gdnkj gksxk] tks Qjojh] 2016 ds ekl esa jkT; esa vkj{k.k vkanksyu ds nkSjku {kfr] u"V vFkok [kks xbZ gksA
(vii) izHkkfor O;ogkjh }kjk leqfpr izkf/kdkjh ;k ljdkj }kjk bl iz;kstu ds fy, xfBr inkfHkfgr lfefr ;k fdlh chek dEiuh ls izkIr chek nkos ls eqvkots ds #i esa izkIr dh xbZ jkf’k] vkj{k.k vkanksyu ds nkSjku {kfr] u"V ;k [kks x, eky dks ewY;koku izfrQy ds #i esa fopkjk ugha tk,xkA Ldhe dk mn~ns’;
6- (i) bl Ldhe ds v/khu esa nh xbZ ckr dk ;g vFkZ ugha yxk;k tk;sxk fd bl Ldhe esa fn, x, ykHk] NwV ;k mUeqfDr ls vU;Fkk ykHk] NwV ;k mUeqfDr iznku djuk gSA
(ii) ;fn bl Ldhe ds lEcU/k eas dksbZ lUnsg vFkok fookn mRiUu gksrk gS rks mu ij vkcdkjh rFkk djk/kku vk;qDr] gfj;k.kk dk fu.kZ; vfUre ekuk tk,xkA vkosnu ç#i ¼nsf[k, [k.M+ 3½ iathÑr O;ogkfj;ksa ds fy;s Qjojh 2016 esa vkj{k.k vkanksyu ds nkSjku çHkkfor gfj;k.kk ekQh Ldhe] 2016 ¼Ldhe ds [k.M+ 3 ds v/khu½ Øe la[;k 1 O;ogkjh dk uke ih0,0,u0 eksokbZy bZ0esy vkbZ Mh ,l0lh0vkss0@cqFk@nqdku@Hkou@¶ySV@¶ykSj u0 lSDVj@{ks= 'kgj@uxj@xkao M+kd[kkuk ftyk fiu dksM+ jkT;
2 fVu fVu dk nkf;Ro dh frfFk fVu dh oS|rk dh frfFk
3. (d) frfFk ftldks inkfofgr izkf/kdkjks vFkok lfefr dks çLrqr fd, tkus okys eqvkots ds fy, vkosnu ¼Ñi;k vkosnu dh izfr layXu djsaa½ ¼[k½ frfFk ftldks inkfofgr izkf/kdkjhs vFkok lfefr dks çLrqr fd, tkus okys eqvkots ds fy, vkosnu ¼Ñi;k vkosnu dh izfr layXu djsaa½
4. Qjojh] 2016 ds nkSjku csps x, eky ds vkodZ ij dj dh jkf’k ¼Ñi;k nsf[k;s [k.M+ 5¼i½s½ gfj;k.kk ewY; of/kZr dj vf/kfu;e@dsUnzh; fcØh dj vf/kfu;e Qjojh] 2016 esa fcØh ds vkodZ ij Hkqxrku ;ksX;
dj jkf’k ¼#i;sa esa½ 1-04-2015 ls 31-12-2015 ds nkSjku fcØh;ksa ds vkodZ ij Hkqxrku ;ksX; dj jkf’k ¼#i;sa esa½ 1 2 3 gfj;k.kk ewY; of/kZr dj vf/kfu;e dsUnzh; fcØh dj vf/kfu;e dqy
5.
gfj;k.kk ewY; of/kZr dj vf/kfu;e rFkk dsUnzh; fcØh dj vf/kfu;e ds v/khu C;kt ls mn~nxzg.k ls dj NwV dh jkf’k ¼Ñi;k nsf[k, [k.M+ 5¼ii½½ vof/k gfj;k.kk ewY; of/kZr dj vf/kfu;e ds v/khu 30-04-2016 rd Hkqxrku fd, x, dj dh jkf’k ¼31-07-2016 rd cdk, c<k, x, dj dh Hkqxrku dh vof/k½ ¼#i;sa esa½ dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu 30-04-2016 rd Hkqxrku dh xbZ dj dh jkf’k ¼dj Hkqxrku dh vof/k 31-07-2016 rd c<kbZ xbZ½ ¼#i;sa esa½ dqy ¼#i;sa esa½ lUnsg nwj djuk 1 2 3 4 tuojh] 2016 ekpZ] 2016 tksM+
6. QkeZ M+h&1 esa jkT; ds Hkhrj ls [kjhnh xbZ oLrqvksa ds LVkd ewY; tks izHkkfor O;ogkjh eky ij nkok djrk gS fd Qjojh] 2016 esa vkj{k.k vkanksyu ds nkSjku {kfrxzLr gks x;k ;k u"V dj fn;k ;k [kks x;kA [Ñi;k nsf[k, [k.M+ 5¼iii½] ¼#i;sa esa½ QkeZ lh esas jkT; ds ckgj ls [kjhnh xbZ oLrqvksa dk ewY; tks izHkkfor O;ogkjh eky dk nkok djrk gS fd Qjojh] 2016 esa vkj{k.k vkanksyu ds nkSjku {kfrxzLr gks x;k ;k u"V dj fn;k ;k [kks x;kA [Ñi;k nsf[k, [k.M+ 5¼iv½] ¼#i;sa esa½ jkT; ds Hkhrj ls [kjhnh xbZ oLrqvksa dk dj dk Hkqxrku ¼fuos’k dj½ LVkWd ewY; tks çHkkfor O;ogkjh Qjojh] 2016 esa vkj{k.k vkanksyu ds nkSjku {kfrxzLr gks x;k ;k u"V dj fn;k x;k ;k [kks x;s eky dk nkok djrk gSA [Ñi;k nsf[k, [k.M+ 5¼iv½] ¼#i;sa esa½ 1 2 3
7.
ntZ@izkIr dh xbZ nkos dh jkf’k [Ñi;k nsf[k, [k.M+ 5¼vii½ns[ks] inkfofgr izkf/kdkjh ;k lfefr ds le{k eqvkots ds fy, nkos dh jkf’k ¼jkf'k #i;sa esa½ inkfofgr izkf/kdkjh ;k lfefr ls vuqeksfnr@izkIr eqvkots ds fy, nkos dh jkf’k ¼jkf'k #i;sa esa½ chek dEiuh ds le{k nk;j dh xbZ chek nkos dh jkf’k ¼jkf'k #i;sa esa½ chek dEiuh ls vuqeksfnr@izkIr chek nkos dh jkf’k ¼jkf'k #i;sa esa½ 1 2 3 4 fVIIk.k% vxj chek nkok jkf’k@eqvkotk LohÑr@izkIr gks x;k gS rks [kkuk 2 rFkk 4 esa lwpuk ntZ nsA ?kks"k.kk i=% eS __________________________________¼iwjk uke nsasa½ iq=@iq=h __________________________¼firk dk uke nsa½] dk fuoklh _________________________¼fjgk;'kh irk iwjk nsasa ½] eSltZ _______________________ ¼O;kikj dh oLrq@O;ogkjh ds O;oLkk; dk iwjk uke nsa½ ds ekfyd@fgLlsnkjh@çoU/k funs'kd@fof/kor vf/kÑr gLrk{kjdrkZ dh {kerk esa blds }kjk ?kks"k.kk djrk gw¡ fd mi;qZDr C;kSjs esjs Kku rFkk fo'okl ds vuqlkj lgh vkSj iw.kZ gS vkSj muesa dqN Hkh Nqik;k ugha x;k gSA Þgfj;k.kk ekQh Ldhe] 2016] mu iathÑr O;ogkfj;ksa ds fy;s tks Qjojh 2016 esa vkj{k.k vkanksyu ds nkSjku çHkkfor Fksß] dks fucU/ku rFkk 'krsZ iw.kZ :Ik ls le>us ds ckn pquk gSA gLrk{kj LFkku ¼vkosnd dk uke½ fnukad O;ogkjh dh eksgj Hkh yxk,a jks'ku yky] vij eq[; lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx A HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 27 May, 2016 No.16 /ST-1/H.A.6/2003/S.59A/2016. - In exercise of the powers conferred by section 59A of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby notifies a Scheme namely, the Haryana Amnesty Scheme, 2016 for dealers affected during reservation agitation in the month of February, 2016 to provide relief in respect of tax, interest, penalty or other dues payable under the Act, for the period from the 1 st January, 2016 to 31 st March, 2016, to such affected dealers, subject to the conditions and restrictions as specified hereunder:- Scheme
1. This scheme may be called the Haryana Amnesty Scheme, 2016 for the dealers affected during reservation agitation in the month of February, 2016.
2. (1) Unless the context otherwise requires, for the purposes of this scheme,- “affected dealer” means any registered dealer under the Act, who has been affected during reservation agitation in the State in the month of February, 2016, and considered entitled to compensation by the appropriate authority or committee designated or constituted for this purpose by the Government.
(2) Words and expressions not defined, but used in this scheme shall have the same meaning as assigned to it under the Act.
3. The affected dealer shall apply in Form appended to the scheme to the appropriate assessing authority, within sixty days from the date of the notification of the scheme in the Official Gazette or from the date of being considered entitled to compensation by the designated authority or committee, whichever is later, furnishing the details required therein.
4. A committee consisting of two senior most Excise and Taxation Officers (other than the concerned Assessing Authority) and the concerned Assessing Authority posted in the district shall examine each application and make report within thirty days of the receipt of the application, to the concerned Deputy Excise and Taxation Commissioner (ST).
The Deputy Excise and Taxation Commissioner (ST), where he has reasons to believe that the information provided by the affected dealer in the application is incomplete or incorrect in material particulars, he may, for reasons to be recorded in writing, serve a notice upon the affected dealer directing him to show cause as to why his application should not be rejected. Thereafter, the Deputy Excise and Taxation Commissioner (ST) shall pass an appropriate order on the application, within a period of fifteen days from the date of issuance of notice.
Short title Definitions Submission of application Constitution of committee The Deputy Excise and Taxation Commissioner (ST) shall accept the application which has been found in order or where the deficiency has been removed after notice.
5. (i) The tax payable by an affected dealer covered under this scheme on the turnover of goods sold by him under the Haryana Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 during February, 2016 shall stand waived off. The quantum of such tax shall be intimated by the affected dealer to the appropriate assessing authority in the application form:
Provided that in case the committee constituted for examining the application of the affected dealer is unable to ascertain the quantum of tax on goods sold during the month of February, 2016 from the account books of the affected dealer, the relief of tax waiver allowed under the scheme shall not exceed the average monthly tax payable under the Haryana Value Added Tax Act, 2003 (6 of 2003) and Central Sales Tax Act, 1956 (Central Act 74 of 1956), during the period 1 st April, 2015 to 31 st December, 2015.
(ii) The affected dealer shall be exempted under sub-section (6) of section 14 of the Haryana Value Added Tax Act, 2003 and under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with Section 14(6) of the Act for non payment of tax on the turnover of goods sold during the months of January, 2016 and March, 2016 provided such tax is paid by the 31 st July, 2016.
(iii) An affected dealer who has failed to use the goods purchased for specified purpose against declaration in form D-1 due to damage, destruction or loss of such goods during the reservation agitation in February, 2016, shall get immunity from penalty under sub-section 5 of section 7 of the Haryana Value Added Tax Act.
(iv) An affected dealer who failed to use the goods purchased for specified purpose against declaration in form ‘C’ due to damage, destruction or loss of such goods during the reservation agitation in February, 2016, shall get immunity from penalty under section 10A of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
(v) In the case of an affected dealer, who has lodged claim before the designated authority or committee, the time for submission of returns for the period 1 st January, 2016 to 31 st March, 2016 is extended upto 31 st July, 2016.
(vi) An affected dealer covered under this scheme shall be entitled to claim input tax credit even in respect of the goods which have been damaged, destroyed or lost during the reservation agitation in the State in the month of February, 2016.
(vii) The amount received as compensation from the appropriate authority or committee designated or constituted for this purpose by the government or insurance claim Objects of Scheme received from any insurance company, by the affected dealer, shall not be considered as valuable consideration towards the goods damaged, destroyed or lost during the reservation agitation.
6. (1) Nothing contained in this scheme shall be construed as conferring any benefit, concession or immunity other than the benefit, concession or immunity granted under this scheme.
(2) In case of any doubt or dispute arising out of the Scheme, the decision of the Excise and Taxation Commissioner, Haryana thereon shall be final.
APPLICATION FORM THE HARYANA AMNESTY SCHEME, 2016 FOR REGISTERED DEALERS AFFECTED DURING RESERVATION AGITATION IN FEBRUARY, 2016 (under clause 3 of the Scheme) Serial Number
1. Name of the dealer PAN Mobile E-mail id SCO/Booth/Shop/Building/Flat/Floor No.
Sector/Area City/Town/Village Post Office District Pin Code State
2. TIN Date of Liability of TIN Date of Validity of TIN
3. (a) Date on which application for compensation submitted to the designated authority or committee.(please attach copy of application)
(b) Date on which application for claim of compensation submitted to the insurance company (please attach copy of application)
4. Amount of tax on turnover of goods sold during February 2016 (Please see clause 5(i)) HVAT Act/CST Act Amount of tax payable on Turnover of sales in February 2016 (In rupees) Amount of tax payable on Turnover of sales during 1.4.2015 to 31.12.2015 (In rupees) 1 2 3 HVAT Act CST Act Total
5.
Amount of tax exempted from levy of interest under the HVAT Act and the CST Act ( please see clause 5(ii) ) Period Amount of tax required to be paid by
30.4.2016 under the HVAT Act. ( period for payment of tax extended upto 31.7.2016) (In rupees) Amount of tax required to be paid by 30.4.2016 under the CST Act. (period for payment of tax extended upto 31.7.2016) (In rupees) Total (In rupees) Removal of Doubts 1 2 3 4 January 2016 March 2016
6. Value of stock of goods purchased from within state against Form ‘D1’ which the affected dealer claims to have been damaged, destroyed or lost during the reservation agitation in February 2016.
(Please see clause 5(iii)) (In rupees) Value of stock of goods purchased from outside the state against declaration in Form ‘C’, which the affected dealer claims to have been damaged, destroyed or lost during the reservation agitation in February
2016.
(Please see clause 5(iv)) (In rupees) Value of stock of goods purchased from within state after payment of tax (input tax), which the affected dealer claims to have been damaged, destroyed or lost during the reservation agitation in February 2016.
(Please see clause 5(vi)) (In rupees) 1 2 3
7.
Amount of Claim lodged/received ( please see clause 5(vii) ) Amount of claim for compensation lodged before the designated authority or committee ( in rupees ) Amount of claim for compensation approved/ received from the designated authority or committee ( in rupees ) Amount of insurance claim lodged before the insurance company Amount of insurance claim approved/received from the insurance company 1 2 3 4 Note. Information in column 2 and 4 to be filled up if insurance claim/ compensation has been approved/received Declaration:
I ________________________________ (give full name) son/daughter of ________________________ (give name of the father), resident of _____________________(give complete residential address), hereby declare in the capacity of _____________________ (proprietor/partner/managing director/duly authorized signatory) of M/s ____________________________ (give full name of the business entity/dealer), having its business address at __________________________ (give complete address of the dealer) that the contents contained hereinabove are true and correct and that nothing has been concealed therein. I have applied for THE HARYANA AMNESTY SCHEME, 2016 FOR REGISTERED DEALERS AFFECTED DURING RESERVATION AGITATION IN FEBRUARY, 2016 after fully understanding the terms and conditions.
Signature Place: (Name of the applicant) Date: Also affix S eal and stamp of the dealer (ROSHAN LAL) Additional Chief Secretary to Government, Haryana, Excise and Taxation Department