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18

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.

19

ifoflfl•I~ ~. ~ 4 ~ 2023

CHHATTISGARH ACT

(No. 10 of 2023)

THE CHHATTISGARH SETTLEMENT OF ARREARS OF TAX, INTEREST

. . AND PENALT Y 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, .. ( 1) This Act may be called the Chhatti~garh

extent and Settlement of Arrears of Tax, Interest and

commencement.

Penalty Act, 2023 .

. .( 2) It shall extend to the whole State of Chhattisgarh.

20

(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 Definitions.

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

21

(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;

22

(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 _o r 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.

23

(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);

24

(n) "Prescribed" m eans prescribed by the rules made.under this Act.

(o) "Relevant Act" means the following Act, as applicable in respect of arrears of tax and/ or interest and/ or penalty prior to the 1^st July, 201 7, namely:-

(i) The Chhattisgarh General Sales 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

25

(fa1l~M¢ ~. ~ 4 ~ 2023

m a de under this Act, 1n its Order of Settlement;

(t) "Specified period" m eans any period ending on or before the 30 ^th June , 2017;

(u) "Self-Assessment" means return or revised return furnished 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.

Officers. 3. 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-).

Constitution of 4. There shall be a designated Committee which ·d esignated shall be constituted in such manner as may

committee. be prescribed.

Eligibility. for 5. ( 1) Subject to the other provisions of this Act, a

$·ettlement . 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 .

26

(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 (Bakay a 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.

6. The application under this Act may be filed in Form and

such manner and in such form and for such manner of

period as may be prescribed: Application.

Provided that, the Government may, by notification, extent the period for filling such application.

7. Proof of withdrawal of appeal or writ petition Proof of

or reference before a High Court or the withdrawal of

Supreme Court or Commercial Tax Tribunal appeal from

or Appellate Authority, under the relevant Act, High Court or

as the case may be, under the provision of this Act, shall be un-conditional and shall be Supreme Court.

furnished by the applicant as a pre-requisite to apply under Section 6.

8. (1) The designated Committee after verification of Issue' of

the application and within the prescribed Settlement

periC?d, issue . an Order of Settlement 1n Order.

27

(fa1l~M¢ ~. ~ 4 ~ 2023 prescribed Form specifying settlement amount therein:

Provided 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.

Service of order 9. Order or Notice may be served by E-mail or by

or notice. 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.

Determination 10. Settlement amount under this Act shall be

of Settlement calculated as per Schedule-A and provision of

amount. this Act and Rules made thereunder.

Adjustment of 11. (1) Notwithstanding anything contained 1n the

any payment Relevant Acts or under this Act,-

made under the (a) any payment made in respect of any

Relevant Acts statutory order or any payment in appeal

and settlement or any payment in respect of any interim

of arrears of tax, order of Supreme Court or High Court, as

interest and the case may be, on or before the

penalty, i~ any. 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 ·

28

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).

12. The Settlement Amount shall be paid in such Form and

Form and in such manner as may be manner of

prescribed: making the

Provided that, no person shall be eligible, payment.

for making payment of Settlement amount through installment facility, under this Act.

13. ( 1) The designated committee on being satisfied Issue of

that the applicant has paid in full the Settlement

settlement amount as determined by it and on Certificate.

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

29

(fa1l~M¢ ~. ~ 4 ~ 2023

with respect 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 _a mount 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.

Appeal. ^14. 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.

30

15. Within 30 days of the date of issue of Order of Rectification of

Settlement, the designated committee may errors.

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,- Restrictions and conditions for

(a) shall not be paid through the input tax rebate under the Relevant Acts; settlement.

(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

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proceed to decide a ny appeal or revis ion u nder the Relevant Acts r ela ting to the specified period , in respect of and to the extent of one or m ore issues or all the issues for which a n application is made by the applicant.

(4) Notwithstanding anything contained in this Act, the appellate authority, revisional authority, tax assessing officer, commercial 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.

Revocation of 17. (1) Notwithstanding anything contained in sub-

order of section (2) of Section 13 and Section 19,

settlement. 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.

(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 ,• I l • Section 13 and 19, stand revived or reinstated -

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18. Under no circumstances, any applicant shall Refund.

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 Bar on re-

shall be conclusive as to the settlement . of opening of

arrears of tax and/ or interest and/ or penalty settled cases.

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 of

Limitation Act, 1963 (No. 36 of 1963), no · • time.

application shall be entertained after expiry of limitation of time prescrib.ed for submitting the application under this Act.

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(2) Any discrepancy 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.

Protection of 21. Notwithstanding anything contained in any

officers. 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.

Power to 22. If any difficulty arises in g1v1ng effect to the

remove provisions of this Act, the State Government

difficulties. 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.

Power to make 23. The State · Government may, by notification, in

rules. the Official Gazette, make rules for carrying out the provisions of this Act.

Act· to have 24. The provisions of this Act shall have effect

. overriding notwithstanding anything inconsistent

effect. 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.

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SCHEDULE-A

(See Section 10)

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