UTTARANCHAL VAT DRAFTS

1. If the assessing authority has reasons to believe that any person has committed or is reasonably suspected of having committed an offence under this Act, he may, either before or after the institution of proceedings of any offence punishable under Section 58 or under the rules made under this Act, accept from such person by way of composition of such offences-
   1. where the offence consists of a failure to pay any tax recoverable under this Act, a sum of money not exceeding double the amount of tax in addition to the tax so recoverable;
   2. where the offence consists of an evasion of any tax recoverable under this Act, a sum of money not exceeding rupees one thousand or double the amount of tax recoverable, which ever is greater, in addition to the amount of the tax recoverable;
   3. where the offence consists of import or transport or abetment to import or transport of any goods in contravention of provisions of Section 48, a sum of money not less than the amount of tax involved under any of the provisions of this Act but not more than three times of the amount of such tax or forty percent of the value of goods involved which ever is higher;
   4. in other cases a sum not exceeding five thousand rupees.

      Provided that in case where proceedings have already been instituted the assessing authority shall exercise the powers under this Section, with the permission of the Commissioner or any other officer authorised by him for this purpose.

      Explanation:
      For the purpose of this Section the assessing authority includes an officer not below the rank of Commercial Tax Officer Grade II.

2. On payment of such sum as may be determined by the assessing authority under sub-section (1) no further proceedings shall be taken against the accused person in respect of the same offence and any proceedings, if already taken, shall stand abated.

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