Deemed Assessments in Certain cases

(1)Notwithstanding anything contained in this Act, it is hereby provided that Commissioner may, by notification declare that the registered dealers, as listed in such notification, are deemed to have been self assessed, under the Uttrakhand VAT Act, 2005 or under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with the Uttrakhand VAT Act for the assessment year as mentioned in such notification, on the basis of:- (a) the tax liability admitted in all the periodical returns, in the cases where all the periodical returns are filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification but annual return is not filed ; and (b) the tax liability admitted in the annual return, in the case where any or all of the periodical returns are not filed but annual return is filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification, and (c) the tax admitted in the annual return, in the case where all of the periodical returns and annual return are filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification: Provided that- (i) assessment of such dealer is pending and is not related to the assessment years other than 2013-14 or 2014-15 or 2015-16; and (ii) where any exemption, concession or rebate of tax under the provisions of the Central Sales Tax Act, 1956 or Uttarakhand Vat Act, 2005 is claimed, the annual return and the required declarations, certificate or other evidence in support of such claim are submitted as per provisions of the related Act and Rules made there under before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification; and (iii) any appeal under section 51 or section 53 or any writ against any order or notice of the assessing officer under any section of the Act, related to such assessment year is not filed; Provided further that- (i) such dealer has not made any transaction of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; and (ii) such dealer has not exclusively dealt in the trading or manufacturing of “iron and steel” or “edible oil” or “Cement” or “Mentha and Mentha products” or “Pan Masala” or “Marble Stone” or “Ceramic Tiles” or more than one of these commodities; or (iii) such dealer has not exclusively dealt in the trading of “bricks” or “Sand or “Bajri” or “RBM” or “Boulders” or “Crushed Stone” or “Stone Ballast” or “Grit” or “Gitti” “Kankar” or “Stone dust” or more than one of these commodities’ or (iv) such dealer has not dealt in the manufacturing of bricks; or (v) such dealer has not claimed a Refund of more than Rs. 10,000, or (vi) no adverse investigation or proceeding has been carried out against such dealer; or (vii) in respect of year 2012-13 there should be,- (a) no dispute on rate of tax; or (b) no reversal of ITC, or (c) no additional demand other than admitted tax, or more than Rs. 10,000/- has been created as a result of order passed by its best discretion after hearing against such dealer; (2) Deemed assessment under sub-section (1) cannot be made a ground for any legal dispute, in any other assessment of the same dealer or in any assessment of any other dealer, regarding the rate of tax on a particular commodity, certain transaction being a transaction of sale of goods or service, certain transaction being an inter-state sale or intra-state sale or certain transaction being inter-state sale, consignment/ stock transfer etc. (3) No proceedings for imposing or ralising penalty or late fees for not filling or late filing of return or not depositing the admitted tax within prescribed time shall be initiated in the cases notified under sub-section (1) and if already initiated shall be dropped. However, the tax admitted or interest due, if not deposited shall be realised as per provisions of the Act. (4) After the issue of the notification as provided in sub-section (1) if, on the basis of scrutiny or any information received, the assessing officer is satisfied that the tax liability in any case related to any assessment year exceeds the admitted tax liability by Rs. 10,000 or more, the case for such an assessment year may be opened, with the permission of the Commissioner or the officer not below the rank of Joint Commissioner authoried for this purpose by the Commissioner, for reassessment after examining the books of accounts and the related documents and notwithstanding anything contained in this Act, the limit of opening such case for reassessment shall not be more than 5 year after the close of such assessment year and the limit for finalizing such reassessment shall not be more than one year from the date on which the case is opened. (5) No appeal under the Act shall lie against any decision under sub-section (4) for opening any case for reassessment. (6) “Annual gross turnover”, for the purpose of clause (ii) of sub-section (1), shall be the sum of: The State Transactions as under: (a) taxable sales of goods within the State; (b) taxable purchase under sub-section (10) of section 3 of the Act; (c) non taxable sales of goods listed in Sch-I of clause (a) of sub-section (2) of section 4 of the Act; (d) non taxable sales of goods (as per other provisions of the Act) ; and The Inter-state Transactions as under: (a) taxable inter- state sale of goods; (b) nontaxable inter-state sale of goods listed in Sch-I of clause (a) of sub-section (2) of section 4 of the Act, (c) non taxable inter-state sale (as per other provisions of the Central Sales Tax Act, 1956); (d) turnover of export out of the Country; (e) value of goods stock transferred/consigned to outside the State. (7) To carry out the objective and purpose of this section Commissioner may, if required, issue necessary instructions or clarifications so that, due to minor omissions or errors on the part or any dealer, the benefit of the provisions of this section could not be denied.