The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023
The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023
Tax202324 sections
This law establishes a structured process for settling outstanding debts involving taxes, penalties, and interest for taxpayers in Chhattisgarh. It applies to dealers and individuals with pending liabilities, defining who qualifies and how claimed amounts are calculated. By creating a designated procedure for resolving these arrears, the Act helps clear financial disputes between citizens and the state government, ensuring a fair and transparent mechanism for finalizing old dues. This means people and businesses can officially resolve their financial obligations and move forward without uncertainty.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Eligibility for settlement
- 4. Application for settlement
- 5. Determination of settlement amount
- 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. Setting aside of order
- 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
PDF: pending for this language.