No.6(71)/P-I/VAT/2009/340-346                                                       Dated:26.08.2009

C I R C U L A R NO. 6 

Subject :  Summary Scheme for Disposal of Appeals pending under

                  the Delhi Sales Tax Act 1975

          It is seen that a large number of appeals under the Delhi Sales Tax Act 1975 are still pending with the various appellate authorities.  In order to liquidate this huge pendency, it has been decided to launch a special drive for summary disposal of these appeals for a limited period starting from 1^st September and ending on 15^th October 2009.  The eligibility criteria and salient features of this scheme are given below:

Eligibility Criteria :

<!--[if !supportLists]-->a)     <!--[endif]-->The Scheme shall be applicable only to those pending appeal cases:

<!--[if !supportLists]-->·         <!--[endif]-->where the assessment orders were framed Ex-parte, or

<!--[if !supportLists]-->·         <!--[endif]-->where the dealer could not furnish the Statutory Forms to the Assessing Authority at the time of assessment.

<!--[if !supportLists]-->b)     <!--[endif]-->where ‘Stay’ conditions have been complied with by the dealer.

<!--[if !supportLists]-->c)      <!--[endif]-->where the amount in dispute under both the Local and Central Acts does not exceed Rs.2,00,000/- (Two Lacs only).

Salient Features :

<!--[if !supportLists]-->1.      <!--[endif]-->The eligible dealers can apply to the concerned Appellate Authority [Deputy/Joint Commissioner] on a plain paper on the prescribed format, SSDPA-‘X’ (for ‘ex-parte’ cases) or SSDPA-‘F’ (for ‘statutory form’ cases) as the case may be.

<!--[if !supportLists]-->2.      <!--[endif]-->The prescribed application form can be obtained from the Reception counter of the Department or the same can be downloaded from the Department’s                         website : www.dvat.gov.in.

<!--[if !supportLists]-->3.      <!--[endif]-->The Scheme shall be operative only for a limited period with effect from 1^st September 2009 to 15^th October 2009.

<!--[if !supportLists]-->4.      <!--[endif]-->The pending appeal cases shall be disposed of under the Summary Scheme by the Appellate Authorities in less than a month’s time without requiring the dealer or his counsel’s personal presence. 

Note: The format of the application forms viz SSDPA-’X’ and SSDPA-’F’ are given at Annexure 1 & 2.

Sd/-

(K. K. JINDAL)

ADDL. COMMISSIONER (Policy)