LexThe Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023.
Chhattisgarh · state statute
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402 (12)
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402 (13)
(fa1l~M¢ ~. ~ 4 ~ 2023
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402 (14)
~ 1& ~ l ~ ,.. ,.. ,Rt I i 1& r& i .. ~ <\if' ~ 'It" 'lr'_ i
~ ii~ !11j ~1&1 Jr&·'i_ iJill
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15: ~ ~ jJ; ~ ~ ~ -~ ---... ra ~ 1 ~ -~. f . -~.. . ·&:. l.· ·. ~ i ~ 1& ~ I\; . -~ I -~ -:i E 'I I ··. f: . f;;
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402 (15)
22.
23.
(fa1l~M¢ ~. ~ 4 ~ 2023
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402 (16)
tl sf>.
1.
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402 (17)
(fa1l~M¢ ~. ~ 4 ~ 2023
CHHATTISGARH ACT
(No. 10 of 2023)
THE CHHATTISGARH SETTLEMENT OF ARREARS OF TAX,
INTEREST AND PENALTY ACT, 2023.
INDEX
Section Particulars
1. Short title, extent and commencement.
2. Definitions.
3. Officers.
4. Constitution of designated committee.
5. Eligibility for Settlement.
6. Form and manner of Application.
7. Proof of withdrawal of appeal from High Court or
Supreme Court.
8. Issue of Settlement Order.
9. Service of Order or Notice.
10. Determination of Settlement amount.
11. Adjustment of any payment made under the
Relevant Acts and Settlement of arrears of tax,
interest and penalty, if any.
12. Form and manner of making the payment.
13. Issue of Settlement" Certificate.
14. Appeal.
15. Rectification of errors.
16. Restrictions and conditions for Settlement.
17. Revocation of order of settlement.
18,. Refund.
19. Bar on re-opening of settled cases. :
20. Limitation of time.
21. Protection of officers.
22. Powers to remove difficulties.
23. Power to make rules.
24. Act to have overriding effect.
Schedule.
402 (18)
ifoflfl•I~ ~. ~ 4 ~ 2023
CHHATTISGARH ACT
(No. 10 of 2023)
THE CHHATTISGARH SETTLEMENT OF ARREARS OF TAX, INTEREST
. . AND PENAL TY ACT, 2023.
An Act to provide for settlement of arrears of tax, interest and
penalty which were levied, payable or imposed, under the Chhattisgarh
General Sales Tax Act, 1958 (No.2 of 1959), Chhattisgarh Commercial
Tax Act, 1994 (No.5 of 1995), Central Sales Tax Act, 1956 (No.74 of
1956), Chhattisgarh Value Added Tax Act, 2005 (No.2 of 2005),
Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam,
1976 (No. 52 of 1976), Chhattisgarh Professional Tax Act, 1995 (No. 16
of 1995) and the Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon
Par Kar Adhiniyam, 1988 (No.13 of 1988) and for the matters connected
therewith or incidental thereto, for the purposes hereinafter appearing,
respectively under various Acts administered by the Commercial Tax
Department of Chhattisgarh State and for the matters connected
therewith or incidental thereto. _
Be it enacted by the Chhattisgarh Legislature in the Seventy
Fourth Year of the Republic of India, as follows:-
Short title,
extent and
commencement.
. . ( 1) This Act may be called the Chhatti~garh
Settlement of Arrears of Tax, Interest and
Penalty Act, 2023 .
. . (2) It shall extend to the whole State of
Chhattisgarh.
402 (19)
(fa1l~M¢ ~. ~ 4 ~ 2023
(3) The provisions of this Act shall come into force
on such date as the State Government may ,
by notification in the Official Gazette, appoint.
2. ( 1) In this Act, unless the context otherwise
requires,
(a) "Appellate Authority" means the
Commissioner;
(b) "Applicant" means a person who is
eligible for application and gives such
application under the provisions of this
Act· '
(c) · "Application" means the application
filed under the provisions of this Act;
· (d) "Arrears" means the amount of tax
and/or interest and/or penalty, under
the Relevant Acts for specified period,
as the case may be,-
(i) payable by an assessee as per any
statutory order under the Relevant
Acts; or
(ii) admitted in the Self assessment
statement filed by an assessee,
under the Relevant Acts and which
has not been paid either wholly or
partly; or
(iii) determined and recommended to
be payable, in the audit report
submitted as per Section 41 -of the
Chhattisgarh y alue Added Tax
Act, 2005 (No.2 of 2005); or
Definitions.
402 (20)
(fa1l~M¢ ~. ~ 4 ~ 2023
(iv) specified in a notice that has been
issued, 1n relation to any
proceeding under the Relevant
Acts; or
(v) determined to be payable by the
assessee where no notice in
relation to any proceeding under
the Relevant Acts is issued, and
such arrears of tax and/ or interest
and/ or penalty, pertains to
specified period; or
(vi) such amount which is not assessed
in pursuance of any interim order
of Supreme Court or the High
Court which would have been
assessed, had such order been not
passed:
Provided that the fallowing
shall not be treated as arrears for
the purposes of this Act:-
(i) the amount of taxes collected
under the Relevant Acts;
(ii) the amount of taxes or interest
shown payable in the return
or revised return under the
Relevant Acts;
(iii) the amount forfeited under the
provisions of Relevant Acts;
(iv) the amount of taxes deducted
at source (TDS) under the
Relevant Acts;
402 (21)
(fa1l~M¢ ~. ~ 4 ~ 2023
(v) the amount of taxes and/ or
interest and/ or penalty
accepted to be payable by the
applicant at any stage of any
proceeding under the Relevant
Acts or under this Act;
(e) "Assessee" means a dealer or any person
who 1s liable for payment of tax
assessed, self assessed or re-assessed
and/ or liable for payment of interest
and/or penalty imposed or computed
under the Relevant Acts;
(f) "Case" means an assessment, self
assessment or re-assessment or penalty
_ or other proceeding under the Relevant
Acts for any particular dealer or person
for any specified period on the ground
of which the dealer or person is in
arrear of tax and/or interest and/or
penalty;
(g) "Commissioner" means an officer
appointed as the Commissioner of
Commercial Tax under sub-section ( 1)
of Section 3 of the Chhattisgarh Value
Added Tax Act, 2005 (No.2 of 2005);
(h) "Designated committee" means a
committee referred to in Section 4;
(i) "Form" means Form prescribed by the
rules made under this Act.
402 (22)
(fa1l~M¢ ~. ~ 4 ~ 2023
0) "Goods and Services Tax Act" means
the Chhattisgarh Goods and Services
Tax Act, 2017 (No.7 of 2017);
(k) "Government" means the Government
of Chhattisgarh;
(1) "Order of settlement" means an order
issued under this Act for settlement of
arrears of tax and/ or interest and/ or
penalty;
(m) "Person" includes -' (i) an individual;
(ii) a Hindu undivided family;
(iii) a company;
(iv) a society;
(v) a limited liability partner- ship;
(vi) a firm;
(vii) an association of persons or body of
individuals, whether incorporated
or not;
(viii)the Government, Central
Government or any other State
Government or its under taking or
its department;
(ix) a local authority as defined under
sub-section (69) of Section 2 of the
Chhattisgarh Goods and Services
Tax Act, 2017 (No. 7 of 2017);
(x) an assessee as defined in clause (e)
of sub-section (1) of Section 2;
(xi) a dealer as defined in clause (g) of
Section 2 of the. Chhattisgarh Value
Added Tax Act, 2005 (No.2 of 2005);
402 (23)
(fa1l~M¢ ~. ~ 4 ~ 2023
(n) "Prescribed" m eans prescrib ed b y the
rul es made .under this Act.
(o) "Relevant Act" means the follo wing Act ,
as applicable in respect of arrears of tax
and/ or interest and/ or penalty prior to
the 1st July, 201 7, namely:-
(i) The Chhattisgarh General Sal es Tax
Act, 1958 (2 of 1959);
(ii) The Chhattisgarh Commercial Tax
Act, 1994 (5 of 1995);
(iii) The Central Sales Tax Act , 1956 (7 4
of 1956);
(iv) The Chhattisgarh Value Added Tax
Act, 2005 (2 of 2005);
(v) The Chhattisgarh Sthaniya Kshetra
Me Mal Ke Pravesh Par Kar
Adhiniyam, 1976 (52 of 1976);
(vi) The Chhattisgarh Hotel Tatha Vas
Grihon Me Vilas Vastuon Par Kar
Adhiniyam, 1988 (13 of 1988);
(vii)The Chhattisgarh Professional Tax
Act, 1995 (16 of 1995);
(p) "Relief' means relief granted as per
Section 10 of this Act;
( q) "Settlement Certificate" means a
certificate issued under Section 13;
(r) "Schedule" means the Schedule
appended to this Act;
( s) "Settlement amount" means such
amount as has been · determined by the
.designated committee upon calculation .
of relief as per Schedule-A and the rules
402 (24)
Officers.
Constitution of
· designated
committee.
Eligibility . for
$·ettlemen t.
3.
4.
(fa1l~M¢ ~. ~ 4 ~ 2023
m a de und er thi s Act , 1n its Order of
Settl ement ;
(t) "Specified period " m eans any period
ending on or befor e the 30th Jun e, 2017;
(u) "Self-Assessment " means return or
revised return furnish ed by an assessee
under the provisions of the relevant Act,
which has been accepted and deemed to
have been assessed for specified period
under the relevant Act.
(v) "Statutory order" means any order
passed under the Relevant Acts.
(2) Words and expressions used in this Act but
not defined shall have the same meanings as
respectively assigned to them under the
Relevant Acts.
Designation of officers used in this Act shall
have the same meanings as respectively
assigned to them under Section 3 of the
Chhattisgarh Value Added Tax Act, 2005
(No. 2 of 2005 -).
There shall be a designated Committee which
shall be constituted in such manner as may
be prescribed.
5. ( 1) Subject to the other provisions of this Act, a
person whether registered or not unq_er the
Relevant Acts, shall be eligible to make an
application for settlement of arrears of tax
and/ or interest and/ or penalty in respect of
the specified period , whether such arrears are .
402 (25)
6.
ifoflfl•I~ ~. ~ 4 ~ 2023
sub-judice in any appeal, revision or any court
of law, under the rel evant Acts or not.
(2) Persons who have been allowed to pay 1n
installments under sub-section (7) of Section
25 of the Chhattisgarh Value Added Tax Act,
2005 (No.2 of 2005) shall be eligible to apply
for settlement 1n the manner as may be
prescribed.
(3) Persons, who have availed benefits under the
Chhattisgarh V anijyik Kar (Baka ya Rashi)
Saral Samadhan Yojna, 2010, shall also be
eligible to apply under this Act in the manner
as may be prescribed.
(4) The Designated Committee, on examination of
such application finds any difference or
anomaly, such application shall be held
ineligible for relief under this Act.
The application under this Act may be filed in
such manner and in such form and for such
period as may be prescribed:
Provided that, the Government may, by
notification, extent the period for filling such
application.
7. Proof of withdrawal of appeal or writ petition
or reference before a High Court or the
Supreme Court or Commercial Tax Tribunal
or Appellate Authority, under the relevant Act,
as the case may be, under the provision of
this Act, shall be un-conditional and shall be
furnished by the applicant as a pre-requisite
to apply under Section 6.
8. (1) The designated Committee after verification of
the application and within the prescribed
periC?d, issue . an Order of Settlement 1n
Form and
manner of
Application.
Proof of
withdrawal of
appeal from
High Court or
Supreme Court.
Issue' of
Settlement
Order.
402 (26)
Service of order
or notice.
Determination
of Settlement
amount.
Adjustment of
any payment
made under the
Relevant Acts
and settlement
of arrears of tax,
interest and
penalty, i~ any.
9.
10.
(fa1l~M¢ ~. ~ 4 ~ 2023
prescrib ed Form specifying settlement amount
therein:
Provid ed that if the designated
committee, after due verification of the
particulars of application Form, finds the
application ineligible , it shall dismiss the
application by an order within such period as
may be prescribed.
(2) The applicant shall make payment of
settlement amount as specified in the Order of
Settlement within 15 days of issue of such
order.
Order or Notice may be served by E-mail or by
registered post provided by the applicant in
the application. When it is served by e-mail,
the date of service shall be the date of e-mail
sent.
Settlement amount under this Act shall be
calculated as per Schedule-A and provision of
this Act and Rules made thereunder.
11. (1) Notwithstanding anything contained 1n the
Relevant Acts or under this Act,-
(a) any payment made in respect of any
statutory order or any payment in appeal
or any payment in respect of any interim
order of Supreme Court or High Court, as
the case may be, on or before the
prescribed date, shall be adjusted
towards the such arrears of tax, interest
and penalty respectively as has been
determined by the designated committee
in accordance with this Act and rules
made thereunder:
Provided that no refund shall be
claimed or be allowed if any payment
. made in circumstances as specified in ·
402 (27)
12.
(fa1l~M¢ ~. ~ 4 ~ 2023
above para , 1s 1n excess of such
· settlement amolirt t as has been
determined by the designated committee
in accordance with this Act and rules
made thereunder:
Provided further that the ratio for
adjustment under clause (a) shall be
determined by the designated committee.
(b) No arrears of tax and/ or interest and/ or
penalty, if any, shall be settled under this
Act, in cases where statutory orders are
made after the prescribed date.
(2) The Government may, by notification, extend
the date specified in clause (a) and (b) of the
sub-section ( 1).
The Settlement Amount shall be paid in such
Form and in such manner as may be
prescribed:
Provided that, no person shall be eligible,
for making payment of Settlement amount
through installment facility, under this Act.
13. ( 1) The designated committee on being satisfied
that the applicant has paid in full the
settlement amount as determined by it and on
submission of proof of payment, shall issue a
settlement certificate in such manner and in
such Form and within such period as may be
prescribed.
(2) Every settlement certificate issued under sub
section (1) with respect to the settlement
amount payable under this Act sh~l be
conclusive as to the matter and time period
stated therein, and,-
(a) th~ applicant shall not be liable to pay any _
f~rther tax and/ or ,interest and/ or penalty
Form and
manner of
making the
payment.
Issue of
Settlement
Certificate.
402 (28)
Appeal. 14.
(fa1l~M¢ ~. ~ 4 ~ 2023
with resp ect to the matter and time period
covered in the settlement certificate;
(b) the applicant shall not be prosecuted
under the Relevant Acts with respect to the
matter and time period covered in the
settlement certificate;
(c) no cases, with respect to the matter and
time period covered in the settlement
certificate, shall be re-opened in any
proceeding under the Relevant Acts.
(3) Proceedings, with respect to the matter and
time period not covered in the settlement
certificate, may be initiated or be continued
under the provisions of Relevant Acts.
(4) Notwithstanding anything contained in this
Section, settlement certificate shall not be
issued in respect of such cases, where the
designated committee finds the amount, paid
in pursuance of sub-section (2) of Section 8 is
less than the amount mentioned in settlement
order:
Provided that, such _ amount deposited by
the applicant shall be deemed to be forfeited
and shall be adjusted towards arrears of tax
and/or interest and/or penalty under the
Relevant Acts.
An appeal may be filed before the
Commissioner, Commercial Tax against the
order of Designated Committee issued under
sub-section (1) of Section 8 within 30 days
from receipt of such order. The Commissioner
shall decide the matter within 30 days from
the date of receipt of application for Appeal
and issue order.
402 (29)
15.
(fa1l~M¢ ~. ~ 4 ~ 2023
Within 30 days of the date of issue of Order of
Settlement , the designated committee may
rectify its order only to correct an arithmetical
error or clerical error in order of settlement,
which is apparent on the face of record, on
such error being pointed out by the applicant
or suo- moto.
16. (1) Any amount paid under this Act,-
(a) shall not be paid through the input tax
rebate under the Relevant Acts;
(b) shall not be refundable under any
circumstances;
(c) shall not, under the Relevant Acts or
under any other Act,-
(i) be taken as input tax rebate or credit;
or
(ii) entitle any person to take input tax
rebate or credit.
(2) No application submitted by the applicant
under this Act shall be entertained if he has
taken the credit of set-off under the Relevant
Acts and said credit has shown in the
Electronic Credit Ledger under the
Chhattisgarh Goods and Services Tax Act,
2017 (No.7 of 2017) unless the credit
equivalent to the amount for which the
settlement application is filed is reversed by
debiting the Electronic Credit Ledger or the
Electronic Cash Ledger, on or before the date
of submission of application for settlement.
(3) No appellate authority including Chhattisgarh
V anijyik Kar Adhikaran . and Revisional
Authority under the Relevant Acts, unless the
application is rejected by the designated
committee and by the Commissioner, shall
Rectification of
errors.
Restrictions and
conditions for
settlement.
402 (30)
Revocation of
order of
settlement.
(fa1l~M¢ ~. ~ 4 ~ 2023
procee d to decide a ny a ppeal or rev ision u nder
the Relevant Acts r elatin g to the speci fied
period , in respect of and to th e exten t of one
or m ore is sues or all the issues for which a n
appli cation is mad e by the appli cant.
(4) Notwithstanding anything contained in this
Act , the appellate authority , revisional
authority, tax assessing officer, comm ercial
tax tribunal including any other officer , under
the Relevant Acts, may proceed to such
assessment, appeal, revision or any other
proceeding in accordance with the provisions
of Relevant Acts, to the extent of the issues for
which no application for settlement is made by
the applicant.
17. (1) Notwithstanding anything contained in sub
section (2) of Section 13 and Section 19,
where it appears to the designated committee
that, the Applicant has obtained the benefit of
settlement under this Act, by suppressing any
material information or particulars or by
furnishing any incorrect or false information,
concealment of any particulars related to any
proceeding under the Relevant Acts , then the
designated committee may, for reasons to be
recorded in writing and after giving the
Applicant, opportunity of being heard, within
1 year from the date of order of the settlement,
revoke the said order of settlement issued
under this Act.
,• I l •
(2) If an order of settlement is revoked under sub
section (1), the assessment, revision, appeal or
any other proceeding, as the case m_ay be ,
under the Relevant Acts, covered by such
order of settlement, shall, notwithstanding
anything contained in sub -section (2) of
Section 13 and 19, stand revived or reinstated -
402 (31)
18.
(fa1l~M¢ ~. ~ 4 ~ 2023
immediately upon such revocation, and such
assessment, revision, appeal or any other
proceeding, as the case may be, shall be
continued and decided in accordance with the
provisions of the Relevant Acts, as if no order
of settlement of the arrears of tax and/ or
interest and/ or penalty has ever been made,
and notwithstanding the period of limitation
provided under the Relevant Acts, discharge
the cases of such assessment, revision or
appeal, as the case may be, shall be made by
the respective authorities within 1 year from
the date of passing the order of such
revocation.
Under no circumstances, any applicant shall
be entitled to get the refund of the amount
paid under this Act:
Provided that, in case of revocation of an
order of settlement, in accordance with the
provisions of Section 17, the amount paid by
the applicant under the Act, shall be treated
to have been paid under the Relevant Acts.
19. An order of settlement issued under this Act
shall be conclusive as to the settlement . of
arrears of tax and/ or interest and/ or penalty
covered under that order and the matter
covered by such order of settlement shall not
be re-opened in any proceeding under the
Relevant Acts.
20. (1) Notwithstanding anything contained in the
Limitation Act, 1963 (No. 36 of 1963), no
application shall be entertained after expiry of
limitation of time prescrib .ed for submitting
the application under this Act.
Refund.
Bar on re
opening of
settled cases.
Limitation of
· • time.
402 (32)
Protection of 21.
officers.
Power to 22.
remove
difficulties.
Power to make 23.
rules.
Act · to have 24.
. overriding
effect.
(fa1l~M¢ ~. ~ 4 ~ 2023
(2) Any discrepan cy in rela tion to limitation of
time under this Act shall be determined by the
Commissioner and the decision of the
Commissioner shall be final.
(3) Limitation of time under this Act shall be such
as may be prescribed.
Notwithstanding anything contained in any
law for the time being in force, no suit or
prosecution or other legal proceeding shall lie
against the State Government or any officer of
the State Government for anything which is
done or intended to be done in good faith, in
pursuance of this Act or any rule made there
under.
If any difficulty arises in g1v1ng effect to the
provisions of this Act, the State Government
may, by an order, remove such difficulty, not
inconsistent with the provisions of this Act,
which appears to it to be necessary or
expedient for the purpose of removing the
difficulty.
The State · Government may, by notification, in
the Official Gazette, make rules for carrying
out the provisions of this Act.
The provisions of this Act shall have effect
notwithstanding anything inconsistent
therewith contained in the Relevant Acts and
any other law for the time being in force or in
any instrument having effect by the virtue of
any law other than this Act.
402 (33)
(fa1l~M¢ ~. ~ 4 ~ 2023
SCHEDULE-A
(See Section 10)
DETERMINATION OF SETTLEMENT AMOUNT UNDER THE ACT
S. No. Criteria Percentage Percentage of
of amount relief
payable
( 1) (2) (3) (4)
1. In respect of Arrears of Tax 60% 40%
which is equal to or more
than Rs. 50 lacs under the
Relevant Act
2. In respect of Arrears of Tax 40% 60%
which is less than Rs. 50
lacs under the Relevant Act
3. In respect of Arrears of 10% 90%
interest under the Relevant
Act
4. In respect of Arrears of 0% 100%
penalty under the Relevant
Act
~ . ~~m ~ mmft. ~&RT~~ . ~ it~~m~ - 2023_